CARTERET COUNTY BOARD OF COMMISSIONERS REGULAR SESSION COMMISSIONERS BOARDROOM April 15, 2024 6:00 P.M.  Meeting Called to Order/Pledge of Alegance/nyocation  Chairman Farrington Chairman Board Board  II. Conflict of Interest/Cell Phone Statement III. Adoption of the Agenda IV. Consent Agenda  1. Approval of March BOC Meeting Minutes a. Board Seminar March 4, 2024 b. Regular Meeting Minutes March 18, 2024 2. Tax Administrator's Report/Releases & Refunds/NCVTS Reports: a. Tax Administrator's Report for March 2024 b. March 2024 Release and Refund Reports March 2024 NCVTS Refund Reports 3. Approval of the Following Budget Amendments: a. $700,000 for an Emergency Boiler and Repairs to the McGee Building at Carteret Community College b. $2,000,000 Appropriating Restricted State Grant Funds for the Carrot Island Shoreline Restoration Project $182,400 Appropriating State Lottery Repair and Renovation Funds for East Carteret High School Air Handler and Condensing d. $50,000 Accept Funding for Agreement Addenda #121 ARPA e. $10,000 Accept Smiles for Kids Grant from Delta Dental Foundation 4. Approval of the 2024 Olde Beaufort Farmers Market Agreement to Use 5. Approval of the Musco Bid to Install Lighting at the Freedom Park 6. Approval of the Resolution to Retire Canine "Ace" to its Handler 7. Approval of the Resolution to Retire Canine "Deena" to its Handler 8. Authorization to Set a Date and Advertise for a Public Hearing on the  Unit Replacements TSF Public Health Services a Portion of the Courthouse Grounds  Baseball Field  Proposed Derelict Vessel Ordinance  V. Public Comments  VI. Presentation of the Annual Report from Trillium  Cecelia Peers    VII. Continued Discussion on Public Safety Pay Increases  Asa Buck/Stephen Rea Tommy Burns Tommy Burns Board Board  VIII. Manager's Report IX. Board Appointments X. Commissioners Comments  Harbor Authority  XI. Closed Session Pursuant to General Statute 143-318.11 fori the Permitted Purpose of Discussing (a) (1) Approval oft the March 18, 2024 Closed Session Minutes, and (a) (3). Attorney-Client Privilege  XII. Adjournment  Accommodations for persons with disabilities may be made by contacting  Lori Tumer, Clerk tot the Board at 728-8450    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter: Chairman Farrington  Regular Item  ITEM TO BE CONSIDERED  Title:  Meeting Called to Order/Pledge of Alegance/nyocation  Brief Summary:  Chairman Farrington will call the Meeting to Order Recite the Pledge of Allegiance Chairman Farrington will ask for the invocation  Ifthe Board of Commissioners approves of the agenda item as presented, the following motion(s)  is (are) suggested:  BACKGROUND Attachments: 1N/A 2 3 4 5 REVIEWED BY  Originating Department County Manager's Office Staff Contact:  County Manager Clerk toi the Board  County Attorney ACM/Finance Director    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter: Chairman Farrington  Regular Item II.  722  ITEM TO BE CONSIDERED  Title:  Conflict of Interest/Cell Phone Statement  Brief Summary:  The Chairman will call for any Conflicts of Interest, based on the following statement:  "In accordance with the State Government Ethics Act, it is the duty of every Board Member to avoid both conflicts of interest and appearances of conflict. Does any Board Member have a known conflict of interest or appearance of conflict with respect to any matter coming before the Board this evening? Ifs so, please identify the conflict and refrain from any undue participation in the particular matter involved."  The Chairman will remind everyone to turn off their cell phones  Ift the Board of Commissioners approves of the agenda item as presented, the following motion(s) fCommissioners have a conflict of interest with any agenda item, they will make it known at this time. Ifso, the Board will need to vote to allow a Commissioner to recuse himself from voting on a particular  is (are) suggested:  matter.  BACKGROUND Attachments: 1 N/A 2 3 4 5 REVIEWED BY  Originating Department  Staff Contact:  County Manager Clerk to the Board  County Attorney ACM/Finance Director    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter: Chairman Farrington  Regular Item III.  ITEM TO BE CONSIDERED  Title:  Adoption of the Agenda Brief Summary:  The Chairman will call for a motion to adopt the agenda as presented (or amended).  Ift the Board of Commissioners approves of the agenda item as presented, the following motion(s)  is (are) suggested:  Motion to adopt the agenda as presented (or amended).  BACKGROUND Attachments: 1N/A 2. 3 4 5 REVIEWED BY  Originating Department  Staff Contact:  County Manager Clerk to the Board  County Attorney ACM/Finance Director    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter: Chairman Farrington  Regular Item IV.  ITEM TO BE CONSIDERED  Title: Consent Agenda Brief Summary:  See attached consent agenda items.  If the Board of Commissioners approves of the agenda item as presented, the following motion(s)  is (are) suggested:  Motion to approve the consent agenda as presented (or amended).  BACKGROUND Attachments: 2 3 4 5 REVIEWED BY  Originating Department County Manager's Office Staff Contact:  1Various Consent Agenda Items  Tommy Burns/Lori Roberson Turner  County Manager Clerk to the Board  X X  County Attorney ACM/Finance Director  X    IV. Consent Agenda  1. Approval of the March BOC Minutes a. Board Seminar March 4, 2024    CARTERET COUNTY BOARD OF COMMISSIONERS BOARD SEMINAR CIVIC CENTER, MOREHEAD CITY MARCH 4, 2024 9:00 A.M.  Commissioners Present: Chairman Jimmy Farrington, Vice-Chairman Mark Mansfield, David Quinn, Chris Chadwick, Bob Cavanaugh, and Chuck Shinn Staff Present: Tommy Burns, County Manager; Dee Meshaw, Deputy County Manager/Finance Director; Gene Foxworth, Assistant County Manager/Planning  Director; Ray Hall, IT Director; and Lori Turner, County Clerk Chairman Farrington called the meeting to order at 9AM. Vice-Chairman Mansfield offered the invocation.  FINANCIAL PRESENTATION  Dee Meshaw, the Deputy County Manager/Finance Director opened the seminar with an overview of the financial statements for Fiscal Year 2024. She stated the County is in a strong economic position because revenue exceeded expectations and expenditures were less than budgeted. Also, the Federal Reserve increased interest rates, so we had strong investment earnings. Ms. Meshaw reviewed each slide below.  Financial Update  Financial Update Presented to Carteret County Commissioners March4,2024  Fiscal Year Ending June 30, 2024 Estimated Fiscal Year Ending June 30, 2025 Budget    General Fund FY24  General Fund is projected to end the fiscal year in Some major revenue sources will exceed the budget as well as expenditures will be less than  as strong financial position.  the budget.  General Fund FY24 Revenue Budget to Estimated Comparison  Amended Budget FY24 02/29/24  Estimated Revenue 06/30/24  Variance with Budget  Ad Valorem Taxes Sales & Other Taxes Permits & Fees Intergovernmental Sales & Services Other Revenue Appropriated Fund Balance Total  $58.74 Million $59.14 Million 23.36 Million 23.36 Million 4.80 Million 18.94 Million 17.38 Million 5.49 Million 9.35 Million 12.43 Million 7.06 Million  4.57 Million 5.59 Million 0.00 Million  $127.74 Million $122.47 Million $(5.27) Million  General Fund FY24 Expenditures Budget to Estimated Comparison  Amended Budget FY24 02/28/24  Estimated Expenditures 06/30/24  Variance with Budget  General Government Public Safety transportation Environmental Protection Economic & Physical Development Human Services  $12.68 Million $12.05 Million 22.03 Million 20.08 Million  2.44 Million 5.03 Million 4.32 Million  2.73 Million 5.00 Million 3.87 Million  23.95 Million 22.06 Million    General Fund FY24 Expenaitures Budget to Estimated Comparison  Estimated Expenditures 06/30/24 $27.63 Million 4.67 Million 4.59 Million 6.44 Million 7.39 Million  Amended Budget FY24 02/28/24 $27.63 Million 4.67 Million 5.06 Million 6.45 Million 13.48Million $127.64Million  Variance with Budget  Education: Public Schools Education: Community College Cultural & Recreation Debt Service Non Departmental (Transfer to other funds & non department expenses) Total  $116.51.Million $11.13Million  General Fund Summary FY24  Amendod Budget  Estimated  Total Revenue and Other Total Expenditures and Other Revenues and Other Sources Over Expendrtures and Other  Sources Uses Uses  $127.74 Million $122.47 Million 127.74.Milion 116.51 Million  $5.96Milllon $5.96 Million  Change in Fund Balance FY24 Increase In Total Fund Balance Estimated Increase in Total Fund Balance Analysis: Nourishment Restricted) Increase  Restricted Fund Balance: Net Restricted reserves increase ( Add Beach Assigned Fund Balance (Assume no change from FY24. Adopted, $4.30M, to FY25 Adopted Budget appropriated fund balance) Unassigned Fund Balance: Increase increase in Total Fund Balance 06/30/24, Estimated Unassigned Fund Balance. Analysis: Unassigned Fund Balance 06/30/23, Audited Unassigned Fund Balance Increase FY24, Estimated Ending Unassigned Fund Balance 06/30/24, Estimated Unassigned Fund Balance as Percentage of GF Expenditures  $5.20 Million 0.00 Million 76 Million $5.96 Million $43.12 Million 76 Million $43.88 Million 40.21%  General Fund Revenue FY25 Budget Considerations Revenue General Fund Assessed Value (to be provided) Sales Tax Revenue Permits, Fees, Sales and Services Investment Earnings  General Fund Expenditures FY25 Budget Considerations Public Schools: Operating, Capital, and Debt  Increase 2.00% 0.00%  Service County: Staffing Operations  Capital and Major renovations    PBMARES AUDIT REPORT PRESENTATION  Robert Bittner with PBMares provided the Audit Report. He thanked the Board and County Financial Team for their assistance with the audit. We are charged with rendering our opinion, and the opinion of PBMares was that the County received an overall clean opinion again this year. This is the highest level of assurance we can provide. The County is in full compliance with laws, grants, and other regulations. Also, there were no material noncompliance of Carteret County's financial statements. The Medicaid Determination Function had a hit. All other counties in North Carolina have struggled with hitting this moving target as well. This is basically a timing issue. See Item 17 in the chart below. The County will have to provide an FPIC Response Letter  County has met most LGC Performance indicators.  on this issue. The full audit report is attached for public review.  PBMares. CPAS and Consultants  February 23, 2024 Board of Commissioners Carteret County. North Carolina Beaufort, North Carolina Attention: Board Members  We are pleased toy present this report related tos our audit of the basic financial statements of Carteret County, North Carolina (the County) as of and for the year ended June 30, 2023. This report summarizes certain matters required by professional standards to be communicated to you in your oversight responsibility for This report is intended solcly for the information and use ofthe Board of Commissioners and management, and is not intended to be, and should not be, used by anyonc other than these specified parties. It will be our pleasure to respond to any questions you have about this report. We appreciate the opportunity to  the County's financial reporting process. continue to be of service to the County. PBMaress LLP PBMares, LLP TABLEOFCONTENIS Required Communications Significant Accounting Estimates  1-3 4-5  Exhibits Firm  Exhibit A--Significant Written Communications Between Management and Our  Representation Letter Management Letter Exhibit B-Performance Indicators    REOUI KEDCOMMU NICATIONS  Generally accepted auditing standards (AU-C 260, The Auditor's Communication With Those Charged With Governance), require the auditor to promote effective two-way communication, between the auditor and those charged with governance.. Consistent with this requirement. the following summarizes our responsibilities regarding the financial statement audit as well as observations arising from our audit that are significant and relevant to your responsibility to oversee the financial reporting process. Our Responsiblities With Regard to the Financial Statement. Audit our responsibilities under auditing standards generally accepted in the United States of Americal have been described to you in our arrangement letter dated February 28, 2023. Our audit of the basic financial statements does not relieve management or those charged with governance of their responsibilities, which Overview of the Planned Scope and Timing of the Financial Statement Audit Wel have issued a separates communication dated August 17, 2023, as an attachment to the above referenced arrangement letter, regarding the planned scope and timing of our audit and identified significant risks. Under generally accepted accounting principles, in certain circumstances, management. may select among alternative accounting practices. In our view, in such circumstances. management. has selected the Management has the ultimate responsibility for the appropriateness of the accounting policies used by the County. The followingi is: a description of significant accounting policies or their application that were either GASB Statement No.96, Sbreriptlo-Bane. Information Technology. Arrangements. was implemented. The objective of this statement is to better meet the information needs of financial statement users by improving the accounting and financial reporting for leases. We did not identify any significant accounting policies in controversial or emerging areas for which there Summary information about the process used by management in formulating particularly sensitive accounting estimates and about our conclusions regarding the reasonableness of those estimates is in the There were no audit adjustments made to the original trial balance presented to us to begin our audit. We are not aware of any uncorrected: misstatements other than misstatements that are clearly trivial. Other Information in Documents Containing Audited Financial Statements Our responsibility for other information in documents containing the County's audited basic financial statements is to read the information. and consider whether its content or manner of its presentation is materially inconsistent with the financial information covered by our auditor's report or whether it contains a material misstatement of fact. We read the County" s financial statements and schedules listed in the financial section of the table of contents as "Other Supplemental Financial Data". We did not identify We encountered no disagreements with management over the application of significant accounting principles, the basis for management's, judgments on any significant matters, the scope of the audit or  are also described in that letter.  Accounting Policies and Practices Preferability of Accounting Policies and Practices preferable accounting practice. Adoption of, or Change in, Accounting Policies initially selected or changed during the year: Significant, Accounting Policies is al lack of authoritative guidance or consensus. Significant Unusual Transactions We did not identify any significant unusual transactions. Management's Judgments and Accounting Estimates attached Summary of Significant Accounting Estimates. Audit Adjustments and Uncorrected Misstatements  material inconsistencies with the audited basic financial statements. significant disclosures to be included int the basic financial statements.  Observations About the Audit Process Diaagreements With Management Consultations With Other Accountants Significant Issues Discussed With Management Significant Dimiculties Encountered in the engagement team. Internal Control Matters communication is attached as Exhibit. A.  We: are not matters. management.  of any consultations: management had with other accountants about accounting or auditing  No significant issues arising from the audit were discussed or the subject of correspondence with We did not encounter any significant dificulties in dealing with management during the audit. We did not encounter any significant and difficult or contentious matters that required consultation outside We have separately communicated control deficiencies in internal control identified and this Significant Written Communications Between Management and Our Firm Copies of significant written communications between our firm and the management, of the County, including the representation letter provided to us by management, are attached as Exhibit. A.  the Audit  Difficult or Contentious Matters That Required Consultation    Performance Indicators  The North Carolina Local Government Commission (LGC) requires certain key performance indicators be communicated to those charged with governance and these indicators are attached as Exhibit B. In the event a pertormance indicator does not meet the LGC's minimum metrics, the Board will be required to provide a formal action plan in writing to the LGC within 60 days of the receipt of this document. For the year ended. June 30, 2023, the County had two performance indicators that require communication The American Institute of Certified Public Accountants (AICPA) regularly emphasizes that auditor independence is a joint responsibility and is managed most effectively when management, audit committees (or their equivalents), and audit firms work together in considering compliance with AICPA independence rules. For PBMares, LLP to fulfill its professional responsibility to maintain and monitor independence, AICPA rules require independence both of mind and in appearance when providing audit and other attestation services. PBMares, LLPi is to ensure that the AICPA's General Requirements for performing non-attest services are adhered to and included in all letters of engagement. Maintain as system of quality management over compliance with independence rules and firm Timely inform PBMares, LLP, before the effective date of transactions or other business changes, of Change in corporate structure impacting affiliates such as add-on acquisitions or exits. Provide necessary affiliate information such as new or updated investment structure charts, as well as financial information required to perform materiality calculations needed for making affiliate Understand and conclude on the permissibility. prior to the Carteret County and its affiliates, officers, directors, or persons in a decision-making capacity, engaging in business relationships with Not entering into relationships resulting in close family members of PBMares, LLP covered persons, temporarily or permanently acting as an officer, director, or person in: an accounting or  to the LGC by the County Board of Commissioners. Shared Responsibilities: AICPA Independence  management, Carteret County, and PBMares, LLP each play an important role.  Our Responsibilities  policies. The County's Responsibilities the following: determinations. PBMares, LLP.  New affiliates, directors, or officers.  financial reporting oversight role at Carteret County.  Shared Responsibilities for Independence  Auditor independence is a joint responsibility and is managed most effectively when management, audit committees, and audit firms work together in considering compliance with applicable independence rules. For PBMares, LLP to fulfill its professional responsibility to maintain and monitor independence, management, the audit committee, and PBMares, LLP each play an important role. We are required to maintain both independence of mind and in appearance when providing audit and other attestation services. It is our responsibility to ensure that the general requirements for performing non-attest services are adhered to and included in all letters of engagement. We are required to maintain as system of quality management over compliance with independence Timely inform PBMares, LLP, before the effective date of transactions or other business changes, of Change in county structure impacting affiliates such as add-on acquisitions or exits. Provide necessary affiliate information such as new or updated investment structure charts, as well as financial information required to perform materiality calculations needed for making affiliate Understand and conclude on the permissibility, prior to the County and its affiliates, officers, directors, or persons in a decision-making capacity, engaging in business relationships with Not entering into relationships resulting in close family members of PBMares, LLP covered persons, temporarily or permanently acting as an officer, director, or person in an accounting or  Our Responsibilities  rules and firm policies. The County's Responsibilities the following: determinations. PBMares, LLP.  New affiliates, directors, or officers.  financial reporting oversight role at the County.    SIGNIFICANT AEKOUMIINEESIIMAIES  Accounting estimates are an integral part of the preparation of financial statements and are based upon management"s current judgment. The process used by management encompasses their. knowledge and experience about past and current events, and certain assumptions about future events. You may wish to monitor throughout the year the process used to determine and record these accounting estimates. The following summarizes the significant accounting estimates reflected in the County's June 30, 2023 basic  financial statements. Accounting policy process the estimate Fair Value of Investments Accounting policy process the estimate Allowances for Doubtful Receivables Accounting policy Management's process the estimate Acerued Other Postemployment Benefits Accounting policy process on the reasonableness of has utilized a the estimate Unbilled Usage Receivable Accounting policy process the  Estimate Useful Lives of Capital Assets  Capital assets are recorded net of accumulated depreciation. which is computed based on the estimated useful life of the asset. Depreciation is calculated using the straight-line method over the estimated useful industry lives and management's: estimates oft the actual expected useful accordance with accounting principles generally accepted in the United Investments are carried at their fair value which is the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement and other relevant information generated. by market transactions involving identical or comparable assets or a group of assets. A valuation allowance is established to report receivables at estimated The allowance is estimated by analyzing the percentage of receivables Accrued as a liability in the goverment-wide financial statements.  lives ofthe assets. life for certain classes of assets. States of America (GAAP).  Management's estimation The estimates for useful lives are based on a combination of standard Basis for our conclusion Based on the audit procedures performed, we believe that management on the reasomableness. of has utilized a reasonable process to estimate the useful lives in  date. area collectible amounts. that were written off in prior years. GAAP. actuary. GAAP. usage. of unbilled days in June. GAAP.  Management's estimation All investments are measured. using the market approach: using prices Basis for our conclusion Estimation process is consistent with accounting policy and in on the remsonableness of accordance with GAAP based on our audit procedures performed in this  Basis for our conclusion Based on the audit procedures performed, we believe that management on the reasonableness of has utilized a reasonable process for its estimate in accordance with Management"s estimation The liability is based on an actuarial calculation from a third party Basis for our conclusion Based on the audit procedures performed, we believe that management Management's estimation The receivable is estimated by allocating the July billing for the number Basis for our conclusion Based on the audit procedures performed, we believe that management on the reasonableness of has utilized a reasonable process for its estimate in accordance with LGERS and Law Enforcement Special Separation Allowance Pension Asset and Register Management's estimation The asset Cliability, is based on a calculation by a third party. actuary Basis for our conclusion Based on the audit procedures performed, we believe that management on the reasonableness of has utilized a reasonable process for its estimates in accordance with Management's estimation The bond market determines the premium and management. amortizes it Basis for our conclusion Estimation process is consistent with accounting policy and in  process for its estimates in accordance with  Receivables and revenue recognition igclude an estimate for unbilled  of Deeds Pension Liability (Asset) Accounting policy process the estimate Debt Premiums Accounting policy process on the reasonableness of the estimate Leases & SBITA's Accounting policy process the estimate  Recorded as an asset or liability in the government-wide financial hired by the NC LGERS system (which is audited by the NC State  Auditor). GAAP.  The County records a liability for the debt premium.  over the life of the debt. area.  with GAAP based on our audit procedures performed int this  The County records lease and subscription liabilities and right to use assets as a result of GASB 87 and GASB 96 Swhserption-Dard based on the County's borrowing rate. Right to use assets are recorded at the present value of the future minimum lease payments as of their  Information Technology. Arrangements. date of inception less accumulated ammortization.  Management's: estimation The lease and subscription liabilities are measured at discount rates Basis for our conclusion Estimation process is consistent with accounting policy and in on the reasonableness of accordance with GAAPI based on our audit procedures performed in this  area.    EXHIBIT A  Significant Written Communications Between  Management and Our Firm  CARTERET COUNTY FINANCE  Denise H. Meshaw, CPA Deputy County! Manager Finance Department  Tel: (252)728-8410 Fax: (252)728-0133 em@canuretoumnegor ww.caneetounynegow  February: 23,2024 PBMares, LLP 3621 John Platt Drive Morehead City, NC28557  This representation letter is provided in connection with your audit of the basic financial statements of Carteret County, North Carolina as of and for the year ended June 30, 2023 for the purpose of expressingan opinion on whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). We confirm, tot the best of our knowledge and belief, that as of February 23, 2024:  Financial Statements  1. We have fulfilled our responsibilities, as set out in the terms of the audit arrangement letter dated February28,2023, for the preparation and fair presentation ofthe financial statements referred to above We acknowledge our responsibility for the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material We acknowledge our responsibility for the design, implementation and maintenance of internal control The methods, data, and significant assumptions used by us in making accounting estimates and their related disclosures are appropriate to achieve recognition, measurement, or disclosure that is reasonable in the context ofU.S. GAAP, and reflect our judgment based on our knowledge and experience about past and current events, and our assumptions about conditions we expect to exist and courses of action Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable and reflect our judgment based on our knowledge and experience about past and current events, and our assumptions about conditions we expect to exist and courses of action we expect 6. Related-party transactions have been recorded in accordance with the economic substance of the transaction and appropriately accounted for and disclosed in accordance with the requirements ofU.S. GAAP. Types ofr related party transactions engaged in by the County include: Those with component units for which the County is accountable. Those with other organizations for which the nature and significance oft their relationship with the County are such that exclusion would cause the reporting County's financial statements to be misleading or  ina accordance with U.S. GAAP.  misstatement, whether due to fraud or error, to preven! and detect fraud.  we expect tot take. to take.  incomplete.    PBMares, LLP February 23, 2024 Page2  Those with jointly governed organizations in which the County participates. Interfund transactions, including interfund accounts and advances receivable and payable, sale and purchase transactions, interfund transfers, long-term loans, leasing arrangements, and guarantees. 7. The financial statements properly classify all funds and activities in accordance with Government Accounting Standards Board(GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, Thei financial statements include all fiduciary activities required by GASB Statement No. 84,FidacionyAchiles, 9. All events subsequent to the date of the financial statements, and for which U.S. GAAP requires adjustment or 10. The effects of all known actual or possible litigation and claims have been accounted for and disclosed in 11. Management has followed applicable laws and regulations in adopting, approving and amending budgets. 12. The government has properly separated information in debt disclosures related to direct borrowings and direct placements of debt from other debt and disclosed any unused lines of credit, collateral pledged to secure debt, terms in the debt agreements related tos significant defaultor termination events with finance-related consequences ands significant subjective acceleration clauses in accordance with GASB Statement No. 88. 13. Components of net position (net investment in capital assets, restricted, and unrestricted) and classifications of fund balance (nonspendable, restricted, committed, assigned, and unassigned) are properly classified and, if  as amended. as amended.  disclosure, have been adjusted or disclosed. accordance with U.S. GAAP.  applicable, approved.  14. Wehave accepted responsibility for all significant judgments and decisions that were made.  15. We agree with the findings of our actuary used in calculating and evaluating our benefit obligations in the Law Enforcement Officers' Special Separation Allowance, the Register of Deeds' Supplemental Pension Fund, LGERS, and in the Other Post-Employment Benefit (OPEB) Plan and have adequately considered the qualifications oft the specialists in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give or cause any instructions tol be given to the actuary with respect tot the values or amounts derivedi in an: attempt to bias their work, and we are not otherwise aware ofany matters 16. Arrangements with financial institutions involving compensating balances or other arrangements involving  that have had an impact on the independence or objectivity of the actuary. restrictions on cash balances have been properly disclosed. 17. Tax exempt debt has maintained its status.  18. We have no direct or indirect legal or moral obligation for any debt of any organization, public or private, or to 19. Wel have complied with all aspects of laws, regulations and provisions of contracts and agreements that would  special assessment bond holders that is not disclosed in the financial statements. have a material effect on the financial statements ini the event of noncompliance. 20. Wel have no knowledge of any uncorrected misstatements in the financial statements. 21. Webelieve thei implementation of the GASB Statement listed below is appropriate: GASB Statement No. 96, Subscription-Based. Information Technology Arrangements.    PBMares, LLP February 23, 2024 Page3  22. Wel haver requested ant unsecured electronic copy ofthe auditor'sreport, compliance reports and Carteret County's basic financial statements and agree that the auditor's report, compliance reports and basic financial statements  will not be modified in any manner. Information Provided 23. Wel have provided you with:  Accesst to alli information of which we are aware that ist relevant to the preparation and fair presentation of  the financial statements such as records, documentation and other matters; Additional information that you have requested from us for the purpose ofthe audit;  Unrestricted: access to persons within the County from whom you determined itr necessary to obtain audit Minutes oft the meetings oft the goveming board and committees, or summaries of actions ofrecent 24. All transactions have been recorded int the accounting records and are reflected in the financial statements. 25. Wel have disclosed toy you the results ofo our assessment ofriskt that thel basic financial statements mayl be materially 26. Itis our responsibility to establish and maintain internal control over financial reporting. One oft the components ofinternal control isr risk assessment. Wel hereby represent thato our risk assessment process includes identification anda assessment ofrisks ofmaterial misstatement duet to fraud. Wel have shared withy you our fraudr risk assessment, includinga description oft ther risks, our assessment ofther magnitude andl likelihood ofi misstatements arising from thoserisks, andi the controls that wel have designed and implemented! in response tot those risks. 27. We have no knowledge of allegations of fraud or suspected fraud affecting the County's financial statements  evidence; and  meetings for which minutes have not yet been prepared.  misstated as ar result off fraud.  involving: Management.  Employees who have significant rolesi ini internal control.  Others where the fraud could have al material effect on the financial statements.  28. Wel haver nol knowledge of any allegations of fraud or suspected firaud affecting the County's financial statements received in communications! from employees, former employees, analysts, regulators, short sellers or others. 29. Wel haver no knowledge ofnoncompliance ors suspected noncompliance with laws and regulations. 30. We are not aware of any pending or threatened litigation and claims whose effects should be considered when 31. We have disclosed to you the identity of the County's related parties and all the related-party relationships and 32. We have informed you of all significant deficiencies, including material weaknesses, in the design or operation of internal controls that could adversely affect the County's ability to record, process, summarize and report 33. We are aware ofno communications from regulatory agencies concerning noncompliance with, or deficiencies  preparing the financial statements. transactions ofwhich we are aware.  financial data.  in, financial reportingpractices.    PBMares, LLP February 23, 2024 Page4  Supplementary Information  34. With respect to supplementary information presentedi ini relation to the financial statements as a whole:  We acknowledge our responsibility for the presentation of suchi information.  Webelieve such information, including its form and content, is fairly presented in accordance with U.S. The methods ofmeasurement or presentation have not changed from those used in the prior period. d. There are no underlying significant assumptions or interpretations regarding the measurement or presentation When supplementary information is not presented with the audited financial statements, we will make the audited financial statements readily available to the intended users of the supplementary information no later than the date ofi issuance of the supplementary information and the auditor'sr report thereon. 35. With respect to management's discussion and analysis and the schedules of funding progress and contributions presented as required by the Govemmental Accounting Standards Board to supplement the basic financial Wez acknowledge our responsibility for the presentation ofs such required supplementary information. Wel believe such required supplementary information is measured and presented in accordance with Ther methods ofr measurement or presentation have not changed from those used in the prior period. d. There are no significant assumptions or interpretations regarding the measurement or presentation of such information outside the assumptions and interpretations used in the presentation of the financial statements. In connection with your audit conducted in accordance with Government Auditing Standards, we confirm that 36. Ist responsible for the preparation and fair presentation of the financial statements in accordance with the 37. Is responsible for compliance with the laws, regulations and provisions of contracts and grant agreements 38. Is not aware of any instances that have occurred, or are likely to have occurred, of identified and suspected fraud and noncompliance with provisions of laws, regulations, contracts and grant agreements that have a material 39. Is responsible for the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. 40. Acknowledges its responsibility for the design, implementation and maintenance of internal controls to prevent 41. Has taken timely and appropriate steps to remedy fraud; noncompliance with provisions of laws, regulations,  GAAP.  ofsuch information.  statements:  guidelines prescribed by U.S. GAAP.  Compliance Considerations management:  applicable financial reporting framework. applicable to Carteret County. effect on the financial statements.  and detect fraud.  contracts and grant agreements; or abuse that the auditor reports, ifapplicable.    PBMares, LLP February 23, 2024 Page5  42. Has aj process to track the status ofaudit findings and recommendations. objectives and whether relatedrecommendmtions have been implemented. management's) planned corrective actions, for the report.  43. Has identified for the auditor previous audits, attestation engagements and other studies related to the audit 44. Has provided views on the auditor's reported findings, conclusions and recommendations, as well as 45. Acknowledges its responsibilities as it relates to non-audit services performed by the auditor, including a statement that it assumes all management responsibilities; that it oversees the services by designating an individual, preferably within senior management, who possesses suitable skill, knowledge or experience; that it evaluates the adequacy and results of the services performed; and that it accepts responsibility for the results of In connection with your audit of federal awards conducted in accordance with Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform. Adminishrative Requirements, Cost Principles, and Audit Requirements for Federal. Awards (Uniform Guidance) and the State Single Audit Implementation Act, we confirm: 46. Management is responsible for complying, and has complied, with the requirements of Uniform Guidance and 47. Management is responsible for understanding and complying with the requirements of laws, regulations, and the provisions ofcontracts and grant agreements related to each of its federal and state programs. 48. Management is responsible for the design, implementation and maintenance, and has designed, implemented and maintained, effective internal control over compliance for federal and state programs that provides reasonable assurance that the auditee is managing federal and state awards in compliance with federal and state statutes, regulations, and the terms and conditions of the federal and state award that could have a material effect on its 49. Management is responsible for the preparation of the schedule of expenditures of federal and state awards, acknowledges and understands its responsibility for the presentation of the schedule of expenditures of federal and State awards in accordance with the Unifonn Guidance and the State Single Audit Implementation Act; believes the schedule of expenditures of federal and state awards, including its form and content, is fairly presented in accordance with the Uniform Guidance and the State Single Audit Implementation: Act; asserts that methods of measurement or presentation have not changed from those used in the prior period, or ifthe methods of measurement or presentation have changed, the reasons for such changes has been communicated; and is responsible for any significant assumptions or interpretations underlying the measurement or presentation of the 50. Management has identified and disclosed all of its government programs and related activities subject to the 51. Management has identified and disclosed to the auditor the requirements of federal and state statutes, regulations, and the terms and conditions of federal awards that are considered to have a direct and material effect on each 52. Management has made available all federal and state awards (including amendments, if any) and any other corespondencerelevant to federal and state programs and related activities that havet taken place with federal and 53. Management has identified and disclosed to the auditor all amounts questioned and all known noncompliance with the direct and material compliance requirements of federal and State awards or stated that there was no such  thes services.  the State. Single Audit Implementation. Act.  federal and state programs.  schedule of expenditures of federal and state awards.  Uniform Guidance and State. Single Audit Implementation Act compliance audit.  major program.  state agencies or pass-through entities.  noncompliance.    PBMares, LLP February 23, 2024 Page6 6  54. Management believes thatt the auditeel has complied with the direct andi material compliance requirements (except 55. Management has made available all documentation: related to compliance with the direct and material compliançe requirements, includingi information: related to federal ands state program financial reports and claims for advances 56. Management has provided to the auditor its interpretations of any compliance requirements that are subject to 57. Management has disclosed tot the auditor any communications from federal awarding agencies andj pass-through entities conceming possible noncompliance with the direct and material compliance requirements, including communicationsl received from the end oft the period covered by the compliance audit to the date oft the auditor's 58. Management has disclosed to the auditor the findings reçeived and related corrective actions taken for previous audits, attestation engagements, and internal or exteral monitoring that directly relate to the objectives of the compliance audit, including findings received and corrective actions taken from the end oft the period covered by 59. Management is responsible for taking corrective action on audit findings of the compliance audit and has developed a corrective action plan that meets the requirements of the Uniform Guidance and the State Single 60. Management has provided the auditor with all information on the status of the follow-up on prior audit findings by federal awarding agencies and pass-through entities, including all management decisions. 61. Management has disclosed the nature of any subsequent events that provide additional evidence with respect to conditions that existed at the end oft the reporting period that affect noncompliance during the reporting period. 62. Management has disclosed: alll known noncompliance with direct andi material complancerequirements occurring subsequent to the period covered by the auditor's report or stated that there were nos such known instances. 63. Management has disclosed whether any changes in internal control over compliance or other factors that might significantly affect internal control, including any corrective action taken by management with regard to significant deficiencies and material weaknesses in internal control over compliance, have occurred subsequent 64. Federal and state program financial reports and claims for advances and reimbursements are supported by the 65. The copies of federal and state program financial reports provided to the auditor are true copies of the reports submitted, or electronically transmitted, to the federal agency or pass-through entity, as applicable. 66. If applicable, management has monitored subrecipients to determine that they have expended pass-through assistance in accordance with applicable laws and regulations and the terms and conditions oft the subaward and have met the other pass-through entity requirements of the Uniform Guidance and State Single Audit 67. If applicable, management has issued management decisions for audit findings that relate to federal awards it makes to subrecipients and that such management decisions are issued within six months of acceptance of the audit report by the FAC. Additionally, management has followed up to ensure that the subrecipient takes timely and appropriate action on all deficiencies detected through audits, on-site reviews and other means that pertain to  forr noncompliance it has disclosed tot the auditor).  and reimbursements. varying interpretations.  report.  the compliance audit to the date oft the auditor'sreport.  Audit Implementation. Act.  tot the period covered by the auditor's report.  books andi records from which the basic financial statements have been prepared.  Implementation: Act.  thef federal award provided tot the subrecipient from the pass-through entity.    PBMares, LLP February 23, 2024 Page 7  68. If applicable, management has considered the results of subrecipient monitoring and audits, and has made any 69. Management has charged costs to federal and state awards in accordance with applicable cost principles. 70. Management is responsible for, and has accurately prepared, the summary schedule of prior audit findings to include all findings required to be included by Uniform Guidance and the. State. Single Audit Implementation Act. 71. The reporting package does not contain protected personally identifiable information. 72. Management will accurately complete appropriate sections of the data collection form. 73. Ifapplicable, management has disclosed all contracts or other agreements with service organizations. 74. If applicable, management! has disclosed to the auditor all communications from service organizations relating to 75. During the course of your audit, you may have accumulated records containing data that should be reflected in our books and records. All such data have been so reflected. Accordingly, copies of such records in your  necessary adjustments to the auditee's own books and records.  noncompliance at those organizations. possession are nol longer needed by us. Carteret County, North Carolina County-Manager GE Dee'Meshaw, has Deputy County Manager  PBMares. CPAS and Consultants  February 23, 2024 To the County Manager and Carteret County, North Carolina Beaufort, North Carolina  Assistant County Manager of Finance and Administration  In planning and performing our audit of the basic financial statements of Carteret County, North Carolina (the County) as of and for the year ended June 30, 2023, in accordance with auditing standards generally accepted in the United States of America, we considered the County's internal control over financial reporting (internal control) as a basis of designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion A deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A deficiency in design exists when (a) a control necessary to meet the control objective is missing, or (b) an existing control is not properly designed so that even ifthe control operates as designed, the control objective would not be met. A deficiency in operation exists when a properly designed control does not operate as designed or when the person performing the control does not possess the necessary A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the financial statements will not be prevented, or A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.  on the effectiveness of the County's internal control.  authority or qualifications to perform the control effectively.  detected and corrected on a timely basis.    County Manager and Carteret County, North Carolina February 23, 2024 Page 2 Internal Control Deficiency  Assistant County Manager of Finance and Administration  Following is a description of an identified control deficiency and compliance finding that we determined Timeliness of Audited Financial Statements Submission: Internal Control Deficiency North Carolina General Statute 159-34 (NC G.S 159-34) requires the submission of the annual audit 4 months past the end oft the fiscal year, with an extended due date at 5 months past the end of the fiscal year. Staffturnover and implementation ofar new tax software package resulted in significant delays in the ability  did not constitute a significant deficiency or material weakness:  to prepare for audit.  We recommend that controls be put in place to ensure report is submitted timely.  Timeliness of Second Party Reviews of Medical Assistance Eligibility: Internal Control Deficiency We noted during testing Medical Assistance Eligibility that two in out oft the three Special Assistance cases, 2nd party reviews were: not performed timely. Upon further investigation, we noted that 21 in out of the 25 Special Assistance cases, 2"d party reviews were not completed timely. They were completed in July 2023 instead of throughout the year. These untimely Special Assistance reviews did not have an effect on the County's quarterly 2nd Party review requirement compliance with the NCDHHS, as those were fulfilled without exception. We noted that the untimely reviews were due to time constraints created by staff turnover and a significant increase in case load, which resulted in the supervisor having to work case We recommend that al back-up plan be implemented toi insure that these requirements are performed timely, This letteri is intended solely for the information and use ofthe County Manager, Assistant County Manager of Finance and Administration, management and others within the County and is not intended to be and should not be used by anyone other than these specified parties. We appreciate serving Carteret County, North Carolina and would bel happy to assist youi in addressing and implementing any ofthe suggestions in  applications and recertifications herself as well to help meet caseload demands. such as training additional staff or hiring additional staff as needed.  this letter.  PBMares LLP PBMares, LLP  EXHIBIT B  Performance Indicators  The following images from the audit report are difficult to read due to the small size of the font used in the original document. Please contact the Carteret County Finance  Department for a copy of the report.    PERFORMANCE INDICATORS  mevigenwdiubomutot fromy yours unit'sauditr reportwas used generatet thef followingt trends andperformancel indicators. Wehavec createdt thisp Performancel indicatort tabtomaket thesei indicatorsa availablete toauditorsa andiocalgovenments: when! auditis conducted. lany unit's resuits are shadedn red, the unit musts submita" "Responset to the Auditor's Findings, Recommendations andF Fiscal Matters" within 600 days from the auditors board presentation. The response must address all  periormancel indicatorss shadediored.  Unit Name: Unit Number:  Carteret County 5115  FiscalYear 2023  belanatondPerbomanal indicator  In the past, units ofg government have been grouped by population to evaluate ratios and! benchmarking (including Fund Balance Available). Beginning with fiscal year 2020, we have grouped units by GeneralF Funde expendituresf fory purposes ofe evaluating ther minimum amount off fund balance unit needs to operate. Aunit's General Fund expenditures proved tob bea abetter correlation tot thea amount offunds! balance neededt to operate, especially for units withl large higher education ort tourism populations. Activityf from Debt Service Funds (fa applicable) isi included int the calculation because thesel The table below lists thet thresholds thata are usedi in the analysis ofy your unit's fiscal health. These thresholds were determined based on an analysis of previous years general fund activity. These  fundst typically originatef from the General Funda anda aret transferredt toal Debt Service Fund.  thresholds will ben monitored and updated as applicable. Municipalities General Fund Expenditures! below: PowellB Bill $100,000 260% $100,000to $999,999 132% $1,000,000to $9,999,999 63% Above $10,000,000 46% Counties General FundE Expenditures! below: PoweliBill Below $100,000,000 $100,000,000a anda above  MedianF FBAas%of Minimum Thresholds #ofMonths FBAL using Annualized  Expenditures without FBAas%of  Expenditures 12.00 8.52 4.08 3.00 Expenditures 240 192 please  Expenditures 100% 71% 34% 25%  Units of government areg grouped by general fund expenditures forp purposes of evaluating available fund balance asa percentage of expenditures (GF FBAS) Each grouping category hasit its ownn minimum threshold. lfyou areint thel lower quartiley your GFF FBAX might be considered aperformancei indicator ofconcer! and you might be askedt to communicate tous. Tot the left are the minimum thresholds for Municipalities andCounties.  MedianF FBAas%of Minimum Thresholds #ofMonths FBAU using Annualized  Expendituresv without FBAas%of 39% 32% prior year  Expenditures 20% 16% numbers may not beenr recaived phave thep priory yearsfinandald dtap populatedont thisw worisheet Please  UntResults  Fund balance available for appropriation 1s an important reserve for local! governments toprovide cashf fowd during periodsofdeciningr revenues andtobel used for emergencies andu unforeseen expenditures. Thei information to thel leh indicates thea amounto ofavailable casho on hand. Youv willa alsos seet thez averagefor units of yours size. Note that 8.33% represents enough fund balance tocover jonly one month of expenditures. Normally, a unit has to either increasel This calculation looksa atf fundb balance availablep plus debts service fund! balance applicable). Thisr numberi ist them dividedbyt the total of totale expenditures plusl  Fund Balance Available asal Percentage ofE Expenditures  16M-Medanof 81145 revenuesord decrease expenditurest toincresefundbalbnce: available.  simiar  transfersoutless! bondp proceeds.  #2021 2022 #2023  Unit Name: Unit Number: wasusedior operationsar capitalp  Carteret County 5115 crount SBtontheu Unit Data from  Hahkmaa fthe GeneralF Fundh has more expenditurest thanr revenuest because ofoperational fund balance appropriatedt cover thel the was chispracticed couldr resulti asdanaweA available. The General Fund has fund deficit which means thatt the unit's revenues and other receipts are inadequate to support its operations. GS 159 13,b/t2) requires thatthet boardf fundt thef fulla amount ofapriorf fiscaly years deficiti inthel current fiscal yea's budget. Therefore, this deficit should have been funded $92,319,462 immediately aftert thel June 30,f fiscaly year-end. Thelaw requiress such actionbel taken tos stop any further deterioration ofthec overalf financial condition ofthel fund. Peseletustnowifthet deficit wasf fundedint thebudget, andw whata actions plans totaketobringthe emealhasbineuppan: acceptablel level.  fundbalancef fort the General Fundin the 2023 budget ANDY your changeinfundb balance was egative. Positive Changein N/A  of  stateit  FundBalance  issues andf  to loss, continuationo  Fundhadtotaif fundb balance lesst than zero- FundDefidt  Positive    Unit Name: Unit Number:  Carteret County 5115  Fisca  VATER  proposed mores forits current bills! plus ved This could indicate that the fund may! pattern thew and/or  Quick Ratio- Water: ands Sewer  Quick thans .3 from have  2021 2022 w2023 2021 debt (5178.8961  This operating expense not included. Anegativet indicatest thaty your noto your note expenses  from but debt and unit canp payb basedo ont the amound The typical billing cyclels isonen month (8.33%) usually givesa local government enough cash handlel This 16% would be the barer minimum! flowi issues. of the and Sewer Fund shoulds support the operating frome other funds. This capital condition ratiof formulac the remainingu usefull lifeA useful asset valuel lesst than0.50 mays signal the needt tor replace the AS stewards of the public's resources, the governing body Is responsible forl thatt the auditedf financials statements are available to the public inal timelyn External groupss such the North Carolina General Assembly. federal and agencies thatp provide funding. and other public associationsl  Net [loss)  $709  This indicator cakulates how many month's worth of expenses fincluding debr  The  046 043  future.  2/23/202  abouty your localg  Unit Name: Unit Number:  Carteret County 5115  FacalVear2023  3% forn morel ofits the collection process.  The budge  for the General  159  This could be dicator of negative economic and/or  property.  hase roc  thate exceedt thel legal budgeto ordinance. system, contracta approvalp process and/or with! North Carolina General Statute 159. letter tab includingl 1055, 1056,1 1058,9 955a and9 957, ifanyt timec duringt thef fiscaly year, theu ithoul financeo officer. The indicatori time during thef fiscaly officery wast  This ndicator dentifiesw whethert theu unit hasa any materialy weaknesses,  iternsi identifiedon    Unit Name: Unit Number: INDICATORS: problems with debt service being late and/or did  Carteret County 5115  FiscalYear2023 Target  Indicator  GENERAL  Thisi lists covenants. This indicator ifany other issues that they units advisesi inthe FPIC response letter.  Aret therea issuest theu units shoulda address thata affectt thef  duringt thea audip presentation? FPIC Response.  should address  FINANCIAL PRESENTATION CONTINUED  Ms. Meshaw thanked Mr. Bittner for the audit report and stated the County has a good Ms. Meshaw continued her presentation by stating sales tax revenue is meeting budget. Right now, it is at 1:5% growth which equates to $300K in revenue. Home loan interest rate increases have impacted the Register of Deeds fee revenue. That department is currently down $500K in fee revenue. Ms. Meshaw predicts that the Feds may start Total budgeted revenue is $127.74M. Expenditures are less than the budget in every category. Lapse salary and benefits are the largest cause for this. There are currently The Carteret County Public School System and Carteret Community College $4M in funds from FY23 have been rolled forward for uncompleted projects. An example is the repair of the façade at the Courthouse which was budgeted in FY23 but Vice-Chairman Mansfield and Ms. Meshaw discussed ABC revenue which is down due to the store being closed in Newport for renovations. Sales are also down statewide. Ms. Meshaw concluded her presentation by stating she expected an increase in school funding requests from the School Board and reminded the commissioners that we will  working relationship with his firm.  doing interest rate decreases in September 2024.  50 vacant positions throughout County Government.  expenditures have met budget.  repairs will not begin until mid FY24.  have debt service of $2M on the GO Bonds coming due.    General Fund FY23  General Fund endedi the fiscal yeari ina astrong Several major revenue sources exceeded the budget; expenditures were less than budgeted.  Carteret County Government Financial Review Fiscal Year Ended 06/30/23 March4,2024  financial position.  General Fund Revenue FY23  Other 3%  Sales and Services 4%  Transfer In 11%  Ad Valorem Taxes 45%  Intergovernmental 15%  Permits and Fees 4%  Other Taxes 18%  General Fund FY23 Revenue Budget to Actual Comparison  Amended Budget 23 $55.96 Million 20.66 Million 5.03 Million 18.19 Million 5.09 Million 15.35 Million 7.20 Million $127.48 Million  Actual Revenue FY23 $56.84 Million 22.61 Million 5.19 Million 19.45 Million 5.31 Million 17.07 Million 0.00 Million $126.47 Million  Variance with Budget  Ad Valorem Sales & Other Taxes Permits and Fees Intergovemmental Sales and Services Other Revenue Appropriated Fund Balance Total  ($1.01)Milion    General Fund Expenditures FY23  General Government 1196  Cultural & Recreational 4% Debt Service 3%  Other 14%  Public Safety 16%  Enviromental Protection 4% Economic Development 3%  Education 27%  Human Services 18%  General Fund FY23 Expenditures Budget to Actual comparison  Amended Budget FY23 20.60 Million 1.99 Million 4.91 Million 4.74 Million 22.52 Million Amended Budget FY23 $26.41 Million 4.63 Million 4.94 Million 4.16 Million 18.98Million $127.48Million  Actual FY23 18.46 Million 1.49 Million 4.61 Million 3.42 Million 19.99 Million Actual FY23 $26.41 Million 3.93 Million 4.14 Million 4.04 Million 13.89 Million  Variance with Budget  General Government Public Safety Transportation Environmental Protection Economic & Physical Development Human Services  $13.60 Million $12.75 Million  General Fund FY23 Expenditures Budget to Actual Comparison  Variance with Budget  Education: Public Schools Education: Community College Cultural & Recreation Debt Service Non Departmental (Transfer to other funds and non department expenses) Total  $113.13.Million $14.35Million  General Fund Summary FY23  Amended Budget $127.48 Million 127.48 Million  Actual $126.47 Million 113.13 Million $13:34.Million  Total Revenue and Other Sources Total Expenditures and Other Uses Revenues and Other Sources Over Expenditures and Other Uses    Change in Fund Balance FY23  Increase In Total Fund Balance Increase in Total Fund Balance Analysis: State Statute and Beach Nourishment from FY22)  $13.34 Million  Restricted Fund Balance: Net increases in restricted reserves (Restricted by Committed Fund Balance: Revaluation Fund unspent balance Assigned Fund Balance (FY24 Adopted Budget appropriated fund balance increased from adopted FY23 budgeted fund balance) (FY23 $3.3M; FY24 $4.3M)  $8.59 Million (.39) Million 1.00 Million 4.14 Million $13.34 Million $38.98 Million 4.14Million $43.12.Million 43.45%  Unassigned Fund Balance: Increase Increase in Total Fund Balance 06/30/23 Unassigned Fund Balance Analysis: Unassigned Fund Balance 06/30/22 Unassigned Fund Balance Increase FY23 Ending Unassigned Fund Balance 06/30/23  Unassigned Fund Balance as Percentage of GF Expenditures  Unassigned Fund Balance Analysis FY23  Governmental Revenues Greater than  Amended Budget: Ad Valorem Tax Sales Tax  $.88 Million 1.95 Million .38 Million 1.01 Million .17 Million $4.39Milion  Permits and Fees/ Sales and Services  Investment Earnings Intergovernmental  Total Revenues Greater than Amended Budget  Unassigned Fund Balance Analysis FY23  Governmental Revenue Greater than Budget $4.39 Million  (Previous slide)  Governmental Unspent Expenditures:  Salaries and Benefits Maintenance Other Operating Capital Total  $3.08 Million 1.74 Million .70 Million 1.43 Million $6.95 Million ($7.20 Million) $4.14 Million  Less Appropriated Fund Balance Net Increase to Unassigned Fund Balance    PROJECTS PROPOSAL PRESENTATION  Mr. Gene Foxworth, Assistant County Manager/Planning Director, began his presentation with the window replacement projects at the new Administrative Building and the Western Planning Office. The animal shelter requested $300K in repairs and the County plans to do about $100K of that including insulation and electrical upgrades. Storage needs continue to be a problem throughout the County. Chairman Farrington asked how we are getting by with our storage needs currently. Mr. Foxworth replied that several departments have concentrated on digitizing the files that can be digitized, but some records cannot be destroyed. Commissioner Chadwick asked for clarification on Clerk of Court storage needs. Ar report on the Court's needs will be forthcoming. Commissioner Cavanaugh asked about the window replacement lifespan. Mr. Foxworth stated most new windows have a 20 year lifespan. Mr. Foxworth continued with the façade repairs at the Courthouse which will begin in about two weeks. Itv will cost about $680K to replace all of the windows in the Courthouse annex. Additional projects are  listed on the spreadsheet below.  PROPOSED PROJECTS FOR FY 24/25 402 Broad: St., N.A.B, Western Office, Animal Shelter, EDC, GSOF, Misc.  The General Services Division have met and discussed needs for the upcoming year. Below you will find a New Admin Building Window Replacement - This project will replace all the windows at the Western Office Window Replacement - This project will replace eleven (11)windows with new Animai Shelter Main House Celling Spray Foam Insulation - This project will consist of removing the dirty blown-in insulation and replace with spray foam insulation. Estimated total- Animal Shelter Electrical Upgrade - This project will have a news service installed for additional appliances as well as upgrade to the existing. Estimated total- $60,000.00 Storage Facility - This project will provide adequate storage to multiple departments as well as house surplus items. Estimated total- $450,000.00 (considering this is built on existing County Various Maintenance & Repairs - These projects will consist of upgrading the old T-121 lighting att the Western Office with LED, exterior repairs and painting, metal door replacement: and continued LVP flooring within the EDC and exterior painting of rusted structures at the General  list of projects by department or location for convenience not priority. N.A.B with new energy efficient windows. Estimated total $82,000.00 energy efficient windows. Estimated total-$36,000.00  $60,000.00  property)-  Services Facility. Estimated total-$104,500.00    PROPOSED PROJECTS FOR FY 24/25  Courthouse Complex  The General Services Division have met and discussed needs for the upcoming year. Below you will find a Admin & Annex Window Replacement - This project will replace the original single pane windows and associated trim for the Administration and Annex. Estimated total $680,000.00 Horseshoe Parking Lot - This project will mill and overlay the horseshoe parking lot to ensure: a flat smooth surface. Estimated total- $330,000.00 Water Source Heat Pump Replacement: - This project will replace six (6) defective, leaking units with modern energy efficient units. Estimated total $137,000.00 District Court Ceiling Tile Replacement: This project will replace the old, worn and stained ceiling tiles within the courtroom with PVC tiles. Estimated total $ 26,000.00 Courtyard & Annex/Old Courthouse Divider Storefront Replacement This project will replace the discontinued, broken storefront systems with new frames, glass and doors. Estimated total Courthouse Flag Pole Repairs: This project will relocate the main pole so the flag does not get caught during half-staff, straighten out service poles and install new hardware. Estimated total- Various Maintenance and Repairs- These projects consist of replacing worn damaged ceiling tiles with PVC tiles as well as replace outdated faucets in twelve (12) public restrooms, replacement of loose and worn rubber steps and cove base on the first story of the Annex, replace remaining Interior signage with new standoff glass, continued painting of the Old Courthouse and Annex interior, replacement of exterior metal doors and make repairs tot the wooden celling within Guardian Ad Litem. Estimated total- $187,000.00  list of projects for convenience not priority.  -$1 190,000.00 $38,000.00  PROPOSED PROJECTS FOR FY 24/25  Department of Social Services  The General Services Division in collaboration with the Department of Social Services have met and discussed needs for the upcoming year. Below you will find al list of projects by convenience not priority. Second Story Painting & Repairs This project will repair sheetrock and update the appearance Second Story Ceiling Grid Repair, Tile & Register Replacement: - This project will eliminate stained, rusted and broken ceiling system for the second story. PVC celling tiles and registers will be used to prevent future rusting and condensation leakage. Estimated total- $95,000.00 Second Story Flooring Replacement - This project will replace aged and worn carpet for all second story areas with carpet tiles as well as replace both stairwells with rubber flooring. Second Story Lighting Upgrade = This project will replace all second story lighting with new Activity Center Cabinet Glass- This project will reutilize the existing bullt In cabinets within the Activity Center by installing custom lockable glass doors. Estimated total- $6,000.00 Landscaping: - This project will consist of removing existing shrubbery and follage around the perimeter of the facility and professionally installing low maintenance trees, shrubs, aluminum  of all areas on the second story. Estimated total- $35,000.00  Estimated total- $65,000.00  dropi in LED fixtures. Estimated total- $35,000.00  edging and mulch. Estimated total $50,000.00    PROPOSED PROJECTS FOR FY 24/25  Heaith Department  The General Services Division in collaboration with the Health Department have met and discussed needs for the upcoming year. Below you will find a list of projects by convenience not priority. Rear Gutter Discharge This project will consist of cutting out existing rear sidewalk to redirect gutters to discharge into the parking lot. Estimated total $22,000.00 Rear Canopy Replacement - This project will remove and replace the rusted, deteriorating back canopy that houses the generator and other equipment. Estimated total $90,000.00 Interior Painting of Main Areas - This project will update the overall appearance of the main Clinic Ceiling Grid Repair, Tile and Register Replacement - This project will eliminate stained, rusted and broken ceiling system within the Clinic. PVC ceiling tiles and registers will be used to prevent future rusting and condensation leakage. Estimated total $72,000.00 ABC Conference Room Renovation - This project will consist of minor ceiling grid repairs, replacement of discolored ceiling tiles with PVC ceiling tiles, replacement of old cabinets/kitchen area, removal of existing partitions, sheetrock repairs and painting. Estimated Continued Flooring Replacement: - This project will start phase two of four of replacing old and torn carpet with an LVP product throughout the facility. Estimated total $75,000.00  lobby and main hallways. Estimated total $50,000.00  total $30,000.00  PROPOSED PROJECTS FOR FY 24/25  Senior Center  The General Services Division in collaboration with the Senior Center have met and discussed needs for the upcoming year. Below you will find a list of proposed projects for FY 24/25 for convenience not priority. Metal Door Repair & Paint- This project will repair rusted exterior surfaces and apply fresh  paint. Estimated total- $14,000.00 Estimated total - $50,000.00 total- $38,000.00  Parking Lot This project will sealcoat and restripe ground markings.  Carpet Replacement - This project will replace all worn 20-year carpet throughout. Estimated Cabinet Refurbishment - This project will reface all countertops with Formica and repaint all Gutter Cleanout - This project will clean all plugged gutters and downspouts around the entire Entry "A" Storefront & Door Replacement = This project will remove the fogged and damaged  existing cabinetry. Estimated total-$17,000.00 facility. Estimated total- $6,000.00 Estimated total -$34,500.00  storefront and doors which will be equipped with automatic openers.    COUNTY STAFFING DISCUSSION  Tommy Burns, County Manager, stated Ms. Meshaw and Sheriff Asa Buck wanted to discuss some staffing issues. Ms. Meshaw said she wanted to give a bird's-eye view of employee staffing. 307 County employees have less than 5 years' experience. Less than 1% of our staff have 30+ years' experience. The under 5 years staffing is broken out even further; 107 employees have less than 1 year experience. That is a challenge with our workforce. A young workforce is a challenge for training and mentoring demands. We have 50 vacant positions, most being in the Sheriff's Division and  Communications.  Employee Staffing  350 300 250 200 150 100 50 o 0-4 Employees 307  61.03%  14.9196 5-9 75  9.34% 10-14 47  7.36% 15-19 37 Vears with County  3.38% 20-24 17  3.38% 25-29 30 and more 17  .6% 3  Percentage of filled positions  Employee Longevity Less than 5 Years  120 100 80 60 40 20 o Employees  21.27%  14.12%  10.54%  8.75%  6.36%  Less than: 1 107  71  Years with County  Percentage of filled positions    Sheriff Asa Buck began his presentation with a discussion on staff turnover. 84 people have left in 5 years, that's a 73% turnover rate. There are 34 shift positions and 19of those employees have been here for 1 year or less. The Detention Center has 8 open positions and people are not applying to work in the jail. Deputies and Detectives are covering shifts in the jail. We are in a bad situation when it comes to jail staffing. The Patrol Division is not quite as bad, but there is a lot of turnover and a lack of applicants. Onslow County paid one of our deputies $14K more per year. We lose to other counties and our own municipalities because they pay better. When deputies Sheriff Buck believes an increase in salary is the solution. He showed his hourly wage comparison chart with the County being at the bottom of the chart. He is proposing a 12% pay increase this year. This will put us in the pack with the top four paid municipalities in the county. Commissioner Cavanaugh stated this problem continues every year. We raise our pay and the municipalities follow. This has got to stop  leave they take the training dollars and knowledge with them.  somewhere.  Sheriff Buck stated open positions hinder covering training, sick leave, etc. We don't have an over abundance of deputy positions. Commissioner Cavanaugh asked about total open positions. Sheriff Buck responded currently there are 4 criminal division vacancies and 8 detention officer vacancies. Commissioner Cavanaugh said this is a Sheriff Buck stated we have enough in lapsed salary to pay this 12% increase for the rest of the year and still have funds left in the bank. Commissioner Chadwick asked about creating a pay scale for officers, detention, and communications. Mr. Burns Chairman Farrington asked about part-time employees helping with gaps in shift coverage. Sheriff Buck said we could not operate without part-time help. Transports are a good example. We have three part-timers that do the civil side. But Patrol needs to be employees who work on the road on a regular basis, that work every day. There Chairman Farrington stated he toured a jail in Pamlico. We need to be able to run with technology and not just people. Electronic monitoring saved the County $571K in FY23; over 5 years the savings have been about $1.8M. Sheriff Buck said he would like to Chairman Farrington said the commissioners need to work on this and we will continue  state wide problem.  responded that he and his staff are looking into this option.  is only one part-timer who works the road on a regular basis.  see that savings reinvested in our folks. this discussion at the next Board meeting.    SALARY COMPARISON  Starting pay- training/entry! level officer Emerald Isle (6% cola lasty year) Beaufort Pine Knoll Shores Sheriff's Office (proposed 12%i increase) Atlantic Beach (received 8%in2 2023) MHC (requestinga paystudy & increasel FY24/25) Newport Cape Carteret (requesting 48,000 int budget) Indian Beach Sheriff's Office Current $23.50 $23.00 $22.61 $22.50 $22.00 $2150 $21.00 $20.50 $20.00 $19.50 $19.00 $18.50 $18.00 colalastyear)  Hourly $22.81 $22.75 $22.66 $22.24 $22.09 $21.48 $21.14 $21.07 $20.50 $19.86 Hourly  Hours paid biweekly 2184/84hr 2080/80hr  84HR 84hr 84hr 84hr 84hr 84hr 84 hr 84hr 84hr 84/80hr  $49,820.10 $47,447.71 $49,686.00 $47,320.00 $49,489.44 $47,132.80 $48,572.16 $46,259.20 $48,242.38 $45,945.12 $46,910.14 $44,676.32 $46,169.76 $43,971.20 $46,016.88 $43,825.60; $44,772.00 $42,640.00 $43,374.24 $41,308.80  $22.75 $22.66  $22.24  $22.09  $21.48  $21.14  $21.07  $20.50  Emerald Islel (6% Beaufort Pinek Knoll Shores SheriffsOffice AtlanticE Beach MHClrequesting Newport CapeCarteret IndianBeach SheriffsOffice HOURLY WAGE COMPARISON  (propased 12% (received8%éin apaystudy& increase) 2023) increase  (requesting 48,000in budget)  Current  FY24/25)  5Year Turnover 2019-2023 73%  3Year Turnover 2021-2023 46%  2Vear Turnover 2022-2023 38%  Fulll Timep positions Turn Over  Fullt time positions -Turnover  Full time positions Turnover  SHERIFFS OFFICETURNOVER    ELECTRONIC MONITORING FIVE YEAR SAVINGS  JailDavss Saved lailCostSaved EOMPFee Collected  EOMPCost RecoveryHousing 544,805.00 $95,624.00 $79,888.00 $56,100.00 $65.796.00 $342,213.00  Salaries $72,351.00 $137,958.00 $139,060.00 $140,027.00 $157,617.00 $647,013.00  2019 2020 2021 2022 2023 Total  6964 12829 10450 18097 21231 69571  $348,350.00 $641,450.00 $522,500.00 $904,850.00 $1.061.550.00 $3,478,700.00:  $6,617.00 $25,266.00 $10,199.00 $21,518.00 $24.600.00 $88,200.00  $3,675.00 $144,850.00 $83,510.00 $254,275.00 $291,456.00 $777,766.00 Savings byy Year $234,136.00 $288,284.00 $230,241.00 $475,966.00 $571,281.00 $1,799.908.00  2019 2020 2021 2022 2023  Jail Cost Saved+ EOMP Fee Collected EOMP Cost- Recovery Housing- Salaries=  DETENTION SHFT STAFFING  DETENTION SHIFT STAFFING  ASHIFT- DAYS  BSHIFT DAYS  Rank Sergeant Corporal Detention Officer Detention Officer Detention. Officer Detention Officer Detention Officer FMLA Detention Officer (M) vacant  EmployerNumber Longevity Rank  Employee Number Longevity  10115 6676 1387 3038 62961 3263 10157 3023  1 Sergeant 3 Corporal 24 Detention Officer 3 7 0.06 1 11 Trainee o FMLA, DOCC Detention Officer DOCC Trainee (F) vacant (M) vacant 15 Sergeant 6 Corporal 14 Detention Officer 4 Detention Officer 1 Detention Officer 0.8 o DOCC: Detention Officer 0 (M) vacant (M) vacant  6217 6414 1728  8 5 18  Officer  10262 10314 10469 0.03 6206 6635 6056 10225 10313 10452 0.04  o 9 3 11 o  ASHIFT NIGHTS  B SHIFT NIGHTS  Rank Sergeant Corporal Detention Officer Detention Officer Detention Officer Detention Officer (F) vacant (M) vacant  Emplovee Number Longevity Rank  Emplovee. Number Longevity  1922 6323 1936 6503 10206 10392  DETENTION SHF STAFFINGI  LONGEVITY 5Years  LONGEVITY 2Years  Greater than 51 years  Greater than 2years    SHERIFF (PATROL UMSION  PATROL SHIFT STAFFING  SHIFTA-DAY (12 HOUR)  SHIFT B- DAY (12 HOUR) Employee Number  Rank Lieutenant Sergeant Deputy Sheriff Deputy Sheriff Deputy Sheriff FMLA Deputy Sheriff Vacant Ronk Lieutenant Deputy Sheriff Deputy Sheriff Deputy Sheriff Deputy Sheriff FMLA Sergeant  Emplovee Number Longevity Ronk  Longevity 6294 7.7 6548 4.2 6624 3.7 10065 2.5 10411 0.6 10489 0.1 0.1 Longevity 6355 6.6 6461 5.1 10271 1.2 10317 1.1 10341 0.9 10453 0.3  6030 12.43 Lieutenant 6342 3.5 Sergeant 6703 3 Deputy Sheriff 6726 2.6 Deputy Sheriff 10147 1.8 Deputy Sheriff 6674 3 Trainee 0 Trainee  SHIFTA NIGHT (12 HOUR)  SHIFTB-NIGHT (12 HOUR) Employee Number  Employee Number Longevity Rank  6452 5.2 6633 3.7 10087 2.4 10189 1.7 3625 0.5 3252 101  Lieutenant Sergeant Deputy Sheriff Deputy Sheriff Deputy Sheriff Deputy Sheriff  SHERIFF (PATROL UVISION  LONGEVITY 5Years  LONGEVITY 2Years  15  20  Greater then Syears Lessthen: Syears  Greater then: 2vears  2years  CARTERET COMMUNITY COLLEGE PRESENTATION Dr. Traci Mancini stated we kicked off a year of celebrating and fundraising. We are focused on the needs of this community. For example, our Nursing program went from 50 to 100 allowed nursing students. In the process of expanding we have now been reaffirmed by state accreditation. We received $6M from the state legislature for our trades programs. The Community College also received $9.3M for a workforce center. Beaufort Wine and Food donated a food truck trailer to add a food truck program at our culinary center. We have received over $1M to have a dental assistant program. Local dentists came to us asking for this curriculum. New programs like commercial fishing, barbering, etc. will be starting soon. Enrollment growth is up 4%1 from last spring. Fall- to-Fall retention rate is 77% which is much higher than the average of 63% around the  state.    Dr. Mancini stated they received a clean audit for the foundation and the college. 60% of CCC's budget is from the state. 13% is from the County. The rest is mostly Pell grant funding. The County funds support 22 staff members on campus. Expenses this year have been for HVAC repairs, brick work, and updated campus signage. We have also had some keyless entry installed on buildings. Locks work on our class schedule. Wayne West Building has renovations currently underway. By the end of the summer our carry over funds will be exhausted. Deferred maintenance is related to HVAC and mechanical. We are asking for additional funds from last fiscal year because our electric bill has increased by 20%. We want to give 22 staff members paid with County funds a 3% pay raise. We are asking for a $295K increase in budget from the County.  *  Start Here- Learn Local. Move Forward. Carteret County Board of Commissioners. Annual Seminar, March 4. 2024  An Update on Carteret  College  CARIEREL  CARTERET  60th Anniversary Events  Kick-off Celebration on July 11, 2024; unveiled Kraken mascot Every Seat Matters Campaign, aumnatngmDamond Bashon Joslyn Hall renovations began m January2024; will be completed  September 29, 2023 byMay2024  Aacou Mission  60t Graduation on May 10. 2024  Carteret Community College serves. and empowers our: students and coastal community by providing high-quality education, workforce training. and lifelong enrichment In an innovative and inclusive learning environment. po -  -  CARTERET COMMUNITY COLLEGE    Military-Friendly GOLD School (2024-2025) and Mititary Business Nursing Program 50 * 100 Students: ACEN and NCBON 100% First-time Pass Rates in ADN, RAD, RCP. EMS Golden LEAF Grant for Health Sciences Sim Center 2024 2029 Center of Excellence for Domestic Maritime Workforce Training and Education (COE) $6 Million Allocations in FY 2024 - 2025 State Budget for Workforce Center for Construction and Transportation Technology Ambulance. Food Trailer, and Mobile Unit Donations Foundation debt-free for first time since 1990s and raised over $1.6 million in scholarship and program endowments in 2023 New Academies and Programs (Dental Assisting 1, Surgical Technologies. Barbering. Commercial Fishing: Living Shoreline; Re-entry; Registered Apprenticeships) First Responder/Public Safety enhancements Enroliment and Other Benchmarks Curriculum increase of 49+ in Spring 2024 Continuing Education flat but more to come Basic Skills increase of 13% CCP Ouakenroliment: -27 29% of Curriculum Enrollment. or 425 = 435 students Fall-to-Fall Retention Rate  Center Accreditations  CARTERET 2023-2024 Highlights  CARTERET Serving and Empowering  CARTERET  First-time, Full-time Students Fall-to-Fall Retention Rates  Serving and Empowering  ADOSAverag  BUDGET BY FUNDING SOURCE - FY2024  CARTERET NWWMIRGMAA  institutional $7,402,760 25.6%  County Operating $3,161,000 11.0%  County Capital $800,000 2.8%  State Equipment & Library Resources $596,496 2.1%  State $16,902,457 58.6%  Total Budget $28,862,713    Capital improvements in Michael J. Smith/Civic Center Roof Replacement Public Safety Training Facility completed Two 10-ton split unit replacements for Smith Building 15-ton split unit replacement for Howard Building 25-ton split condenser replacement for NC MARTEC Marquee sign brickwork and updated campus wayfinding Protection shelter for Rhue Building Storm protection shutters for Wayne West Building Repairs to Walking Trail Repairs to Automotive Building - storm damage Asbestos analysis for McGee and Lockhart buildings Campus Safety upgrades - keyless locks for Bryant and Wayne West Buildings Exterior door replacements for Bryant Building Simulation Lab Renovation for Wayne West (Phases land II) Custodial Equipment Capital Improvements in 2023-2024 In Progress (will complete by June 30, 2024) Wayne West Building HVAC moisture and corrosion renovation Move and set up Modular Classroom Units (Newport Corrections Center and other locations) Sidewalk repairs across campus InF Progress (will complete in early FY 2025) McGee mechanical and domestic water piping replacement (emergency need) Simulation Lab Renovation for Wayne West Building (Phase III) On the Horizon: Capital improvements in 2024-2025 Workforce Center for Construction and Transportation Technology Complete Health Sciences Simulation Center McGee One-Door Renovations (1st Floor) Digital Locking System for McGee Building-+ Deferred Maintenance  2023-2024 Completed:  CARTERET  COLLEGE  CARTERET  CARTERET  FY: 2025 Budget Considerations Currently $527,000 in deferred maintenance: proposing an increase of $30,000 to begin addressing needs over next Utility costs have increased = 21% increase in electricity costs in: 2024 compared to comparable months in 2023. State Health Plan rate increasing by 7%, equal to $538 per College will deliver 3% pay increases to County-funded employees to match Legislature's funding for State Overall, the College anticipates asking for approximately $295,000 increase from last year = or 7% more in operating  three years.  full-time employee per year. employees in July 2024. and capital support.    CARTERET COUNTY SCHOOL SYSTEM PRESENTATION Richie Paylor, Superintendent, introduced the school board and interim finance officer. He stated we are proud to have no low performing schools. He also gave a brief summary of awards and accomplishments and a summary of completed bond projects. The main topic up for discussion is the upcoming budget considerations. Our benefit costs will remain at 25.02%. However, our health insurance contribution is projected to be a $500+ increase per employee. We used $1.6M of our fund balance to balance the budget this year. The biggest driver of that was the mandated $15/hr. minimum requirement from the State. This will leave about $700K in the fund balance. ESSER positions will go away after this year. Those positions include 3 social studies teachers and 1.5 English learner teachers, and 1.5 that work with exceptional children. These The new interim financial officer and the superintendent built the upcoming budget from the ground up. These are good numbers. Transportation costs are going up. Maintenance and utilities are going up. At Croatan High School alone we will pay $75K Chairman Farrington stated the commissioners have funded the school system well. You have done a lot with these funds. Mr. Paylor stated we don't ask for things that we don't need but only to stay a prime system. Commissioner Chadwick said it looked like the schools are asking for a 7% increase plus funding for essential teachers. This equates to a $2M increase from last fiscal year. Mr. Paylor replied that the School Mr. Burns stated the county school budget has grown greatly but the state funding has not done the same. Since 2019 we have increased by almost $1M a year. Rep. Cairns was in attendance, sO the Board brought state funding for schools to her  are critical positions that will lose funding.  more for utilities (Gas).  Board has spent the time to rebuild this budget.  attention.  Carteret County  Board of commissioners  Seminar March 4, 2,02,4  CARTERET LIC SCHOOL  COUNTY SYSTEM  S froms Cédar Island Cedar Point    CARTERET COUNTY SYSTEM ACCOMPLISHMENTS CCPS continued to have no low performing schools using thestate CCPS is ranked fifth out of NC school systems for College and Career Readiness Proficiency based on all summative test scores. CCPS is ranked sixth out of NC schooisystems for Grade Level Proficiency CCPS high schools ranked third out of NC high schools for ACT scores. Out of the 115 public school systems in the state, CCPS high schools ranked FIRST on ACT Workkeys career and college readiness measure- CARTERET: GOUNTY SYSTEM ACCOMPLISHMENTS Every school in the Carteret County Public School systemearned a third-consecutiye Purple Star Award for support of mlrtaryicopnected families, and the district received the District: Purple Star distinction  Through local support... accountability model.  based on all summative test scores.  PO RPLE STAR AWARD  O  LIN PInITC SCHOOLS  Bond Projects  Update  CARTERET COUNTY BOND PROJECTS UPDATE  COMPLEED  N  Interior door replacement at AES, HIES, &WCHS All sites instaledyolPintercom systems Cafeteria & primary building roofreplacement Securitywallsto enclose campuses at NES, ECHS, BMS, - SES/DEMS,  atNES  MCES, MCMS Paving projects: BCMS, MCPS, MCES    CARTERET COUNTY COMPLENED Addition at Carteret Pre-schoo/Center Cassroomaddition at Croatan-HighSchool  BOND PROJECTS UPDATE  n  CARTERET COUNTY District-wide door access control project Vendor on-site pulling cable for Phase 1 Phase 1: Front doors tobe equipped with video: stations thattie into VolP'admin phone screensto. give remote, vicec/aucio,and unlockcapablities Phase 2: All remaining, doors eauppeawppmenton hardwareand/or accesscontrol eweretreaderane PINpad)  BOND PROJECTS UPDATE  CARTERET: COUNTY COMPIEED Cafeteria Expansion at BCMS - CompletedJanuary, 2024 u APKIPZDSPEES Classroom Addition at BCMS Projectedcompletion.uly2024  BOND PROJECTS UPDATE  o    CARTERET COUNTY  BOND PROJECTS UPDATE  M WORKI IGN PROGRESS WCHS  CHOOL NEW'BAND ROOM  NEWROTCISCIENCE WING  Classroom Addition Cafeteria Renovation Band Room Addition HVAC Renovation Projected Completion August 2025  NEWFOODSLAB NEWLOCKERS, ANDR RESTROOMS  RENOVATEFOR: GENERALÇLASSROONS  RENOVATE CAFETERIA/  Career & College  Readiness  CARTERET  COUNTY CAREER & COLLEGE READINESS  Career Readiness Engaging Si interactive test- -drives. Academic Planning Sesmiess courser planringat tracking- College Readiness Sveaminedespcraton applications. School/District Leadership Invblubble forecastingangghs Work-Basedi Learning Work- baseck learningwitnout borders. Micro-Credentials Computercy buseds credenliuling.  Major Clarity    CARTERET COUNTY  CAREER & COLLEGE READINESS  School Year 22-23 Industry Credentials  by CTE Students  National Safe Tractor and Machinery Operation  EverFi Venture ServSafe Handler Food NCCER- Core  iCEV- Career Preparedness AHLEI Guest Services  OSHA-I Health Care AWS Welding 05MA-Construction OVER  Stopthe Bleed  First Aid  NCCER- Carpentry  OSHA- Agriculiture BLS- Basic Life Support ServSafe Manager NCCER- Masonry  CARTERET COUNTY  CAREER & COLLEGE READINESS  85 BUSIHESES Captain's Table Carteret County EMS Carteret County Humane Society Carteret Family Dentistry Carteret! Health Care Carteret Medical Group Chick- FIl-A Coastal Current Boutique Coastline! Signature! Homes Cores Sound Museum Cornerstone Church Crabs Shack Crystal Coast) Vounglife Custom Vachts LiC  SERVINSER  RI N3 AB SurfShop ACEI Hardware! Emerald! Isle Amos Mosquitos Augies Woodcrafts Bamboo Acian! House Belial Hair Studio Black's Tire BLUsail Golitz Studios Bogue Banks Realty Breakthrough! PT Broado Creek Pharmacy Can Do Construction  RRYCV  Dunes Club EIRealty FishH Hut Floyd's 1921 Friendly Market Fusion Works Great Clips Business Mrk. Hancock Law! Firm Heritage Cabinet Horse Pens Ranch Impact Strength and Fitness Kurtis Chevrolet  Carteret County Public! Schools EI Mexicanal Tacos andT Tequila  Bridges Professional Park Animal Hospital Crystal Coast Pregnancy Center Jerry Davis Construction Co  CARTERET COUNTY  CAREER & COLLEGE READINESS  DVE  a ES5T E   Prime Bist tro Promiseland Market Publix Queen Anne's Revenge Rise ands Shine! Nutrition ROSS Sagebrush: Steakhouse Salon Techniques Scoggins Construction Sea and Play Seaside Sensations Shampooches SolE Bowis Southerns Salt Spolled Rottens Salon  Sports Center Performance: Zone Sunset Slush Sweet Spot Tesseract Thes Spoto Grill Tillers School UPSS Store Visionk Horticulture Warbrittion! Paint Contracting Warda & Smith Wheatly Bro Collison WildArrow Collective Zaxby's  C  Live Oak Veterinary! Hospital Lookout Ford Mac! Daddys Marsh's Surfs Shop Mechworks Mitchell Village Animall Hospital Moore's Orthopedic ands Sports Medicine Morehead City CountryClub Musashi O'Brien Construction Zone  Silverline Jewelry WestemCarteret! Fire Department    CARTERET COUNTY CAREER & COLLEGE READINESS  Career & College Promise Continue to grow our partnership with Carteret Community College Increase student awareness of dual-enrollment opportunities Students have two dual-enrollment options CCP College Transfer Pathway CCP Career & Technical Ed Pathway  CARTERET  CARTERET * COUNTY  CARTERET COUNTY CAREER & COLLEGE READINESS  Careers and Partnerships in Education Initiative to ensure every student has a clear goal for post- graduation Enroll in college Enlist in military Employment: Purpose Process Projection  Careers and Partnershipsi in Education Fino vour Avte ar theCape  CTE  CAPE  CARTERET COUNTY CAREER & COLLEGE READINESS  CCPS 7 interns CHC-: 26 interns Kurtis Chevrolet & Lookout Ford- 8 Newly formed partnerships with Beaufort Hotel Beaufort Wine and Food Parker Offshore  PARTNERSH CAPE  B  FORT CAPE F ation  Find Your Future at the Cape  Budget  Considerations    CARTERET COUNTY  STATE BENEFIT COSTS  Employer Retirement Contribution  Employer Health Insurance Contribution  27.00% 26.00% 25.00% 24.00% 23.00% 22.00% 21.00% 20.00% 19.00% 18.00%  $8,500 25.02% $8,000 $7,500 $7,000 $6,500 $6,000  $8,095  111111/  117711  CARTERET COUNTY  FUND BALANCE  Five Year Fund Balance  5.000,000 4,000,000 3,000.000 2.000.000 1.000.000 (1,000,000) (2,000.000) (1.259.873) (3.000.000)  4,479.849 1,670,391  2,640.025  2,818,189  1,673,100  1,859,478 1,100.000  1.051,989  (1.716.464) 2020-2021  2019-2020  2021-2022  2022-2023  2023-2024  -Available! Fund Balance -Fund Balance Used  CARTERET COUNTY ESSER CRITICAL PERSONNEL  ESSER Funded Teaching Positions to maintain current level of classroom support 3social studies teachers WCHS, CHS, BAS English Learner Teacher (EL) Fastest Growing Subgroup EC teachers NES & ECHS (NES1& ECHS.5)  #of Current Positions  3 1.5 1.5    CARTERET COUNTY Current ESSER positions new due to COVID District Instructional Coaches At-Risk Coordinators (teacher scale) Instructional/Teacher Assistants Digital Teaching and Learning Coaches Technology Technician Mental Health Technicians Behavior Support- School Counselor Therapist Social Worker Nurses  ESSER UPDATE  3 34 1.75 0.725 2 2 8  ESSER Funded new positions for Mentay/Bchavion Student Support  CARTERET COUNTY  OTHER UNFUNDED NEEDS  Positions Athletic Trainers  Assistant Principal at Croatan High School Elementary Behavior Support Classroom AssistantFacity, Support Operations Director  CARTERET COUNTY Impact Item  2024-2025 ANTICIPATED INCREASE IN EXPENSES  Cost Estimate 525,000+ 148,000+ 54,000+ 288,000+ 125,000+ 151,000+ 94,000+ 68,000+ 125,000+ 215,000+ (5,881) (28,850) (48,610)  Certified and Non-Certified Salary Increase 3% and Adjustments Supplement Increase Due to Salary Increase FICA Increase Due to Salary: and Supplement Increase Retirement Increase Due to Salaryand: Supplement Increase Health Insurance Premium Increase to $8,095 Increase in Custodial. Services Contract Increase in Transportation increase in Charter. Schools Increase in Maintenance increase in Utilities Increase in Supplies and Software Increase in Contracted Services Increase in Staff Development  The Commissioners closed by thanking all of the presenters and Rep. Cairns for their time and for the information they provided. Chairman Farrington stated this was a good  start to budget discussions. The meeting adjourned at 2:15PM.  Jimmy Farrington, Chairman  Lori Turner, Clerk    IV. Consent Agenda  1. Approval of the March BOC Minutes b. Regular Meeting Minutes March 18, 2024    CARTERET COUNTY BOARD OF COMMISSIONERS REGULAR SESSION COMMISSIONERS BOARDROOM MARCH 18, 2024 6:00 P.M.  Commissioners Present: Chairman Jimmy Farrington, Vice-Chairman Mark Mansfield, David Quinn, Chris Chadwick, Ed Wheatly, Bob Cavanaugh, and Chuck Staff Present: Tommy Burns, County Manager; Dee Meshaw, Deputy County Manager/Finance Director; Gene Foxworth, Assistant County Manager/Planning  Shinn  Director; Ray Hall, IT Director; and Lori Turner, County Clerk . Meeting Called to Order/Pledge of Alegiance/nvocation  Chairman Farrington called the meeting to order at 6PM. Commissioner Mansfield led the Pledge of Allegiance. Commissioner Chadwick said a few words in honor of David Fowler who passed away recently. He asked that we keep him and his family in our prayers. Rev. Steve  Stevenson of Atlantic Missionary Baptist Church offered the invocation.  II. Conflict of Interest/Cell Phone Statement attendance to please silence their cell phones. III. Adoption of the Agenda Chadwick. The vote was unanimous. IV. Consent Agenda  Chairman Farrington read the conflict of interest statement and reminded all of those in  Commissioner Cavanaugh made a motion to adopt the agenda. Seconded by Commissioner  1. Approval of February 19, 2024 Regular Meeting Minutes    2. Tax Administrator's ReportReleases & Refunds/NCVTS Reports: a. Tax Administrator's Report for February 2024  Carteret County Tax Administration  Tax Administrators Report as of February 29, 2024  2023 Tax Levy Details (County Only): Total Levy: $55,935,742.87 Total Collected: $54,164,531.03 Uncollected: $1,771,211.84  Total Collection Rate as of February 29, 2024: 96.83% 2013-2022 10-Year Tax Levy Details (County Only):  Total Collected for prior years through February 29, 2024: $203,539.96 htpsy/herehatadohs.omaNEs.VAECZI2IRESeiNhdisi7a4 b. February 2024 Release and Refund Reports  Carteret County Tax Administration  February 2024 Release and Refund Report All Jurisdictions  As of February 29, 2024  February 2024 (AII. Jurisdictions) Total Releases: $94,349.16 htpslahiasas.somaumaNdEVASA eb88883 Total Number of Refunds: 136 Total Amount in Refunds: $26,274.15  B69DR-B7B23B80238  htps/acrobat.adobe.comldhmanidaidseVA6CZa9AS09907-5910-4615-08)-se7e543ct87  Total Number of Solid Waste Releases: 376 Total NCVTS Refunds: $4,514.68    . February 2024 NCVTS Refund Reports  North Carolina Vehicle Tax System NCVTS Pending Refund report  201BONTA  North Carolina Vehicle Tax System NCVTS Pending Refund report  1287  $1903 (80.13  $288  (1264 (123    North Carolina Vehicle Tax System NCVTS-Pending Refund report  $11  LOT23 212PGOTT  North Carolina Vehicle Tax Syslem NCVTSPending Refund report  000 3000 602 294 $000    North Carolina Vehicle Tax System NCVTS Pending Refund report  (17.10) $724  3. Approval of the Following Budget Amendments:  a. $822,000 Pay Back a Portion of the USDA Grant Due to the Sale of the Water  System  CARTERET COUNTY FINANCE  Denise H. Meshaw, CPA Deputy County Manager Finance Department  Tel: (252)7 728-8410 Fax: (252) 728-0133 amécaremcounyncgor wcaneretcounymegor  To: From: Date: Subject:  Board of Commissioners Dee Meshaw, Deputy County Manager March 18, 2024 Water Fund Budget Amendment  Attached for your consideration is a budget amendment that appropriates $822,000 to pay back a portion of the USDA grant due to the water system sale. USDAI has completed its analysis of the County's waste system sale and determined a portion of the grant is required to be repaid. The County will repayt these funds in March. In addition, staff will request the Board of Commissioners approved a budget amendment and close the Water Fund in April or May. The attached budget  amendment is recommended for approval.  Carteret County Budget Amendment Fiscal Vear Department Water Fund Date: Fund Water Fund  To  to pay back USDA grant Deseription Sale of System in in Expenditures Board of  due to system sale Number 600.91. 3838. 825 000.91.7110.7100  as required by USDA Total  822.000 822.000 822.000 822.000  Expenses USDA Grant Recapture  Date:    b. $90,000 ARPA Funds Received from the Eastern Carolina Council on Aging to be Utilized to Provide Title III-B Supportive and Caregiver Program  Services  Randally % wiliams: MPFACOG Nina. M.Olver. MS dessiens Adar To: From: Jessica DSS Director Date: March 18, 2024 Ref: Eastern Carolina Councii Grant The Department: of Social Services amountingl to $90, 0001 from the Eastern Carolina Counci on Aging. These provide Title "-B Supportive Services and Title "-E the Board's approval of the contact me. A copy of the budget  CARTERET! COUNTY  Lives her  County Board of Commissioners 296  an  of amendment associated with this is attached. AS400  Plan Act Funds be utilized to Services. to increase  we spending: Budget Department: Fund General Fund General Fund  oft the Department of Social Services. Should you have any questions, please  ARPA  Allocat from Eastern Carolina Counci for Social  Descriptio Name ECOI Miso Grant in Home HCCBG Expenditures Board of Domn  General Ledger) 203 110.50.6350.4 681 107  90,000  Totall Increasei in Expenditures Total Approval Date:  C. $245,000 Approval of the Cisco Enterprise Agreement Renewal and IT Subscription Value Budget Amendment Required per GASB 96 INFORMATION TECHNOLOGY  Ray Hall, CGCIO IT Director Information Technology To: From: Date:  252-728-8506 ray. hali@carteretcountyne.gov http:lwww. carteretcounynegoy  Board of Commissione Ray Hall, IT Director March 18, 2024  Subjoct: Cisco Enterprise Agreement Ronewal Attached for your approval is a NCPA Contract to  our three-year Enterprise  Agreement. (EA) with Cisco for their security software products. This is a similar model to other Enterprise Agreements: we participate. in with Microsoft and ESRI (GIS). This EA. much like the others, come with multiple fringe benefits. such as support. heavily discounted muiti-year discounts, and a percentage. of growth in license counts at no additional charge during the agreement term. This EA contains multiple products that Software aubscriptions included are our anti-virus/anti-malware end device detection and response. Umbrella DNS, ISE port and wireless security. DUO MFA, and Cloud since the previous three-year agreement. Budgeted funds are currently available and staff recommends approval of this contract. Thank you for your time and  incur much higher costs than what the EA offers individually.  XDR analytics and response. The EAI has an annual cost of $83,262. 05 consideration.  includes license count and market    Carteret County Budget Amendment Fiscal Vear: 2023-24 Fund: Date: Fund Fund General Fund  General Fund 3/18/2024  Justinication: To budget IT subscription present value in accordance with GASB 96  Description Other Financing Sources Subscriptions Capital IT Subscripitons  Account Number 950 4125. 53500  245,000 245,000 245.000 245,000  Total Change in Expenditures Total Change in Expenditures  Approval Chairman, Board of Commissioners  Date:, CAROLINA ADVANCED SICURIY DIGITAL,INC  Quotation Quote # 28199-2 Terms NET Ray Hall (252)728-8508 Quote Date Expires 3/22/2024 Sales Rep: BreAnn Verreen brepcadinc.com p. 919-460-1313 Ship To Carteret County Government (NC) Finance Office 302 Square NC UNITED STATES 252.728.8416 Ship Via UPS Ground  PO Box 318 Siler City, NC 27344 P: (919)460-1313 (919)460-1314 wwiw.cadinc.com Carteret County Government (NC) Hall Bo5 Courthouse: Square Beaufort, NC 28516 UNITED STATES RNWL Cisco EA Bundle  Contact Bay.Hallecarters stcountyns.aox  Bill To Carteret County. Government (NC) Accounts Payable 302 Square Beaufort, NC: 28516 UNITED STATES (252)728-8506 PO Contract NCPA 01-97- Synnex Extended Price Start Date End Date  Mtg Part" Qty Description CLIN  Year- Non- non- refundable, annual billing amount ($83,262.05 tax) Cisco EA 3.0 Comments: Non- cancellable, non- refundable Cisco EA 3.0- Duo (formerly MFA) Comments: Non- cancellable, non- refundable Security, EA3.0-Duo Essentials edition cancellable, non- refundable Basic Software Comments: Non- cancellable, non- refundable Security EA: 3.0 Identity Service Engine Comments: Non- cancellable, non- refundable Basic Software Comments: Non- cancellable, non- refundable SECURITY EA3 3.0 ISE PREMIER non- refundable  Cisco Systems, EA3-M Inc Cisco Systems, E3-SEC- Inc DUO-ESS Cisco Systems, ESS E35-DUO- 720Cormmrlxs Comments: MFA) Non- Inc Cisco SVS-E3S- Support for Duo Systems, DUO-B Inc Cisco Systems, E3-SEC- ISE Inc Cisco SVS-E35- Support for ISE Systems, ISE-B Inc Cisco Systems, PRM E35-ISE- 1260 SUBSCRIPTION Comments: Non- Inc  $0.00 $0.00  $0.00/2024-03-22,2027-03-22 $0.00/2024-03-22/2027-03-22  $81.34 $58,64,802024-03-222027-03-22  $0.00 $0.00 $0.00  $0.00/2024-03-22/2027-03-22 $0.00/2024-03-22/2027-03-22 $0.002024-03-22/2027-03-22  $15.42 19.429.202024-034-03-222027-03-22    Security EA3 3.0 Cisco Secure Network & Cloud Analytics Comments: Non- cancellable, non- refundable Security EA3.0 7000 Comments: Non- cancellable, non- refundable Basic Software Support for Secure Comments: Non- non- refundable Security EA3 3.0 Umbrella Secure Internet Gateway Comments: Non- cancellable, non- refundable SECURITY EA3.0 UMBRELLA SECURE INTERNET Comments: Non- cancellable, non- refundable Cisco Services Portfolio: Umbrella Comments: cancellable, Non- non- refundable :SVCS Portfolio T1 Umbrella! SIG ESS sWs Solution Support CD Comments: Non- cancellable, non- refundable Cisco Systems:svcs Portfolio EA Management Service Cisco Comments: Non- cancellable, non- refundable Cisco Systems:Securty EA: 3.0 Cisco Secure Advantage Endpoint Comments:. Non- cancellable, non- refundable Cisco Systems:SECURITY, EA3 3.0 AMP 780 ENDPOINTS ADVANTAGE Non- cancellable, non- refundable Cisco Systems: Basic Comments: Non- cancellable, non- refundable  Cisco E3-SEC- Systems, NWCLDA Inc Cisco E35-NW- Stealthwatch Endpoint Systems, EP Inc Cisco SVS-E35- Network & Cloud Systems, NWCLD-B Analytics Inc Cisco E3-SEC- Systems, UMBSIGE Essentials Inc Cisco Systems, E35-UMB- SIGE 720E GATEWAY ESSENTIAL Inc Cisco E3- Systems.,UMBSIGE SIG Essentials T1 Inc SVS1 Cisco E3-CX- Systems, SIGE- Inc TISSA Cisco Systems, EAMSC E3-CX- Inc Cisco Systems, E3-SEC- EP-ADV Inc Cisco Systems, E3S-EP- ADV Inc  $0.00  $0.00/2024-03-22,2027-03-22  $10.31 72,170.002024-03-22/2027-03-22  $0.00] $0.00  $0.00/2024-03-22,2027-03-22 $0.00/2024-03-22,2027-03-22  $57.81 41,623.202024-03-222027-03-22  $0.00  $0.00/2024-03-22/2027-03-22  $10,847.95 10,847.952024-03-22,2027-03-22  $0.00  opoXeOaAp0r0Na  $0.00  $0.00/2024-03-22,2027-03-22  $60.45 47,151.002024-03-4-03-22,2027-03-22  Cisco SVS-E3S- Software Support Systems, SECEP-B for Secure Endpoint  $0.00  $0.00/2024-03-22/2027-03-22  Inc  Sub Total: $249,786.15 $0.00 $16,860.57 Total $266,646.72  Shipping and Handling: Tax Rate: (0.067500)  Accepted By: Date:    d. $80,000 from Marshallberg Fire Reserve for a Used 2002 Kenworth Engine  COUNTY OF CARTERET  DEPARIMENT OF EMERGENCY SERVICES  Stephen Rea Emergency Services Director DATE: TO: FROM:  Office 252-222-5841 Mobile 252-241-1630 stephen. drpySOeN  Tuesday. February 27, 2024 Chairman Jimmy Farrington Stephen. Rea, Emergency Services Director  SUBJECT: Marshaliberg Fire Department to replace their engine that went out of voted via email unanimously to allow for the purchase. budget amendment for $80,000 from their fire  Marshallberg Fire Department is requesting to purchase a used 2002 Kenworth Engine Carteret County Fire and EMS Commission was notified of this emergent request and Attached is a letter from Marshalberg, Fire Department about the purchase. and a  due to costly repairs and safety issues.  Carteret County Budget Amendment Fiscal Vear: Date: Fund Fire Districts Fire Districts  Marahamberg Fire Department  funds for purchase of a 2022 Description  Engine to out of service Number 280. 10. .3990. 090  280 Total 280  Fund Balance Fire Reserves  80,000 B0.000  in  280. 10.4390. 69935  Total Increase Expenditures  80,000  Approval Date:  of  e. $30,000 to Increase the Spending Authority for Medicaid Transportation  Expenditures for DSS  Randall) W wilams.! M.DFACOG  County  Human Services esocia Sesicer  Nina M. Oliver, MS Dessica G. Adams  CARTERET COUNTY HEALTHS HUMAN Building: Seronger Lives Together  To: Carteret County Board of Commissioners  From: Jessica Adams DSS Director Date: March 18, 2024 Ref: Medicaid Transportation  The North Carolina Department of Health and Human Services delayed Medicaid Transformation during Fiscal Vear 2024. The Department of Social Services expected a decrease in the overall expenditures of this program during Fiscal Year 2024. Due to the observed delay, the Department of Social Services requests a budget amendment to increase spending authority in this line by $30,000.00. Revenues for this program are reimbursed at 100% of expenditures. revenue budgets for these funds. Should you have any questions, please contact me. A copy of the  We request the Board's approval of the budget budget amendment is attached.  and addition to our expenditure and    County Budget Amendment Fiscal Vear: Dopartment: Date: Fund General Fund General Fund  AS400  Social Services  Delay  or  Account (County General Transportation 110.50.3535 308 Transportation 110.50.6  Ine 30.000 30,000 30,000  Totall Increase in Totall increase Expendiures Approval Chairman, Board of Commissioners. Date: Revision 1  $6,500 Agreement Addendum #452 Breast and Cervical Cancer Program  Randall w. Williamss MD. FACOG  County'  Nina M. Oliver, MS dassicas G. Adams  CARTERET COUNTY HEALTHS HUMANS SERVICES Buflding Stronger Lives Together  To: Carteret County Board of Commissioners  From: Nina Oliver Health Director Date: February 28, 2024 The North Carolinal Breast and  Subject: Request to Accept Additional Funding : Agreement Addendum #452 Breast and underserved women in North Carolina. The goal of the North Carolina BCCCP is to reduce morbidity and mortality due to breast and cervical cancers inl North Carolina women by providing breast and cervical cancers screening services. The Carteret County Health) Department has received $6,500 in state and federal funds to offer NC-BCCCPI to an additional 80 women. We request the Board's approval to accept this funding. Should you have any questions, please contact me. Copy oft the budget amendment and Agreement Addendum are attached.  Cervical Cancer Program (BCCCP),  1, Additional $6,500  Cancer Control Program  provides services to  an County Budget Dater  The Fund  has  BCCCP  This winl be used to the costs  Description: Account St Breast Cervical Cancer  eager  Center Total in Hoalth Center Total increase Expenditures Approval Date:  6,500 715 255 5.500  alary of  18200    g. $5,000 Smiles for Kids Grant from the Delta Dental Foundation Designated  for the Oral Health of Uninsured, Underserved Children  Randall w. williames M.D.. EACOG Nina M. Oliver, MS dassica  CARTERET COUNTY HUMAN Bufiding seronger Lives Togerher  To: Carteret County Board of Commissioners From: Nina Oliver Health Director Date: February 29, 2024 Subject: Request to Accept Smiles for Kids Grant- Delta Dental The Carteret County Health Department has Dental Foundation designated. for oral health services for uninsured, willl be used to provide dental services to eligible patients. contact me. Copy of the budget amendment and grant agreement  a $5,000 Smiles for Kids grant from the Delta  We request the Board's approval to accept this funding. Should you have any questions. please  County Budget Fiscal Vear: Date: 21 and Fund Generall Fund  to accept pationts.  for Dentals grant. Funds will be used to  dental ices to CHD Ledger)  ption: Miso  Name  Total increase in  5,000 3.070 300 530 5,000  Salary FICA 401K  Total non Expenditures Department Head Approvat:  4. Approval of the FY24 Audit Contract with PBMares  CARTERET COUNTY FINANCE  Denise H. Meshaw, CPA Deputy County Manager Finance Department  Tel: (252) 728-8410 Fax: (252) 728-0133 deem@carteretceretcountync.gov www.c cateretcounync.gow  To: From: Date: Subject:  Board of Commissioners Dee Meshaw, Assistant County Manager March 18, 2024 Fiscal Year 2024 Audit Contract  Attached for your consideration. is the audit contract and the arrangement letter with PBMares, LLP for. the County's annual audit. NC General Statute requires local governments to be independently audited each fiscal year. The base audit contract is $91,000 including three required major single audit programs. Due to State and Federal grants this year, the County anticipates four additional single audit programs. The implementation. of the Tax Department software system and other changes will require additional auditing services. The total estimated audit cost is $125,000. Carteret County staff has a good working relationship with PB Mares and recommends approval of the attached contract for the year ending June 30, 2024.    LGC-206 The Board Board of Commisioner of Primary Govemment Unit Carteret County and Discretely Primary and Auditor Name LLP Auditor 3621 John Platt Drive, veinafter referred to as Auditor for Fiscal Vear Ending 06/30/24 agree as follows: The Auditor shall audit all statements and standards (GAAS) and subjected to the auditing procedures. applied in the audit of the be in relation to (as DPCUS, each major govermental and and enterprise funds, the shall include 2. At a minimum, the Subpart F (Uniform laws. including the the audit recommended that the  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  Component Unit  (ir  Unit. together with DPCU ar applicable). hereinafter referred to as  Unit(a)  City. NC 28557 Date Audit wi Be 10/31/24 Must be within four months OFFVE  to LGC  required by U.S. generally accepted. auditing financial fund type, and the information in a budgetary comparison statement, Federal and State financial  required legal statements and disciosures of all funds and/or divisions of the  Govemmentall Unit(s). The non-major combining. and individual fund statements and rather than as RSI, for the General Fund and any annually budgeted Special Revenue funds. Auditor shall perform the audit in accordance with Govemment. Auditing Standards (GAGAS) if 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  shall be and an opinion shall the aggregate remaining fund information (non- fund types). The basic in accordance with GAAS. The during the for Federal with Federal and State (5200. 501). itis form to ($200.512). to in the. Uniform Rev. 11/2023  the governmental activities. the business- type fund, and the the audit and render the  shall  Governmental Unit expended $100, 000 or more in  or the State Single Audit Implementation Act. This audit and all associated audit of the Office of State Auditor (OSA) and the Local Government, Commission (LGC). If and Governmental Unit(s) jointly agree. in advance of the execution of this  may be subject to review. by Federal and State agencies in a federal single audit in accordance with the which party is responsible for submission of the audit and the accompanying data  the Federal. Audit Clearinghouse as required for audits of fiscal years whether a unit qualifies as a State low-risk Guidance, audits must have been the report not submitted timely for State Audits in North Carolina", on the LGC's website for more may be forwarded to the North Carolina State Board of CPA standards, the entity's auditor shall make a good faith effort to comply in a timely the group auditor in accordance with 4. This contract contemplates an the audit, the Auditor determines that it will not be possible to explained in an attachment to this  the Uniform  or after June 30, 2023, the LGC will TO AUDIT ACCOUNTS  based federal criteria in the Uniform Guidance timely to the LGC. Ifin the reporting year. or in either of the two  5200. 520(a). and (b) through (e) as it applies to State awards. In addition to the  previous years, the unit reported a Financial Performance Indicator of Concern that the audit was late. then if the audit and Auditor communication are found in this review to be substandard, the results of the review 3. If an entity is determined to be a component. of another government. as defined by the group audit 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 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 auditors 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 peer review analysis that may result in additional contractual requirements. If the audit engagement is not subject to Govemment. Auditing Standards or if financial 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. Itis agreed. that time is of the essence in this contract. All audits are to be performed. and the report of audit submitted to LGC Staff within four months of fiscal year end. If it fee or the date that the audit report will be submitted to the LGC, an amended contract along with a written 7. It is agreed that GAAS include a review oft the Governmental Unit's (Units") systems of internal control 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 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 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  Please refer to' "Discussion of Single (NC State Board).  with the requests of of conducting Auditing  $600.41 5600.42.  opinion being rendered. If during the  an unmodified opinion on the financial  5. Ifthis audit engagement is subject to the standards for audit as defined in  are not  contract or in an  necessary to amend the audit  explanation of the change shall be and accounting as same report with the Secretary of the LGC. For GAAS or Govemment. Auditing Standards audits, if an misstatements. matters that are difficult or documentation must be submitted.  to the Secretary of the LGC for approval.  to accountability of funds and adherence to budget and law requirements.  issues an AU-C $260 report, commonly reviewed with those charged with governance. and    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev.1 11/2023  8. All local government and public authority contracts for audit or approval oft the Secretary oft the LGC. This includes annual or special audits, agreed upon procedures related toi internal controls, bookkeeping or other assistance necessary to prepare the Governmentall 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 Engagement for auditing the Coronavirus State and Local Fiscal Recovery Funds expenditures as allowed by US Treasury. Approval is not required on audit contracts and invoices for system improvements and similar services of a non-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 oft the LGC for approval. the invoice marked 'approved" with approval date shall be returned to the Auditor to present to the Governmental Unit(s) for payment. This paragraph is not applicable to contracts for audits 10. In consideration of the satisfactory performance 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 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 either in the notes to the audited financial statements or as a separate report, a calculation demonstrating simuitaneously with the Governmental Unit's (Units") audited financial statements any other bond compliance 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 (b) the financial statements and notes of the Govermental 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 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 LGCI to have a pre-issuance review of its audit work. there shall be a Govemmental 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 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 to the Secretary of the LGC. These audited financial statements. excluding the rating services to fulfill secondary market disclosure requirements of the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit(s) without requiring consent oft the Auditor. If the LGC Staff determines that corrections need to be made to the Governmental Unit's (Units") financial statements and/ or the compliance section, those corrections shall be provided within three business days of 15. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than 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 shall be effective unless approved by the Secretary of the LGC. 17. A copy. of the engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit(s), shall be attached to this contract, and except for fees, work, and terms not related to audit shall be incorporated by reference as if fully set forth herein as part of this contract. In case of conflict between the terms of the engagement letter and the terms 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. A separate contract should not be made for each division to be audited or report to be submitted. Ifa DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control. Act and a separate audit report is issued, a separate audit contract is required. Ifa 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 Governmentall 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 O8N 0305 as it relates to the provision of audit and other attest services, as well  work require the  of hospitals.  program  Board of CPA 11. If the Govermental Unit(s) has/have outstanding compliance with the revenue bond rate bond documents. report shall include, but not be limited to, the following  (see item 13).  bonds, the Auditor shall submit to LGC Staff,  Additionally. the Auditor shall submit to LGC Staff  (a) Managements Discussion and Analysis,  in the Rev. 11/2023  engagement letter indicating the audit report upon submission to LGC Staff. LGC-205 14. The Auditor shall  review requirement. There also shall be a statement that the  CONTRACT TO AUDIT ACCOUNTS  the report of audit in PDF format to LGC Staff. For audits of units other than  Auditors' opinion, may be used in the preparation of official another deadline is agreed to by LGC Staff. necessary. under ordinary circumstances. the Auditor shall or both as may be agreed upon by the Governing Board and the Auditor.  for debt offerings by municipal bond  unless  the Governing Board in writing of the need for  indemnification clauses shall not be accepted by LGC Staff.  finance officer also shall be included on this contract.  the Secretary oft the LGC. contract is approved. as non-attest services. Clients and former clients requesting the return of records.  be familiar with the requirements of this rule prior to    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 subcontractorts). Auditor shall require such subcontractor(s) to comply with the requirements of 27. Applicable to audits with fiscal year ends of June 30, 2020 and later. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and 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 Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for the results oft the services performed. If the Auditor is able to 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 oft 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 of 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). 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 171 for clarification).  31. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process and instructions in effect at the time of submission. Refer to the N.C. Department of State Treasurer website at tps.hwencreasurercomsiate-ansibca government-finance-divsionocal-government-commissionsubmiting-your-audit 32. All communications regarding audit contract requests for modification or official approvals will be sent to the email addresses provided on the signature pages that follow. 33. Modifications to the language and terms contained in this contract form (LGC-205) are not allowed.    LGC-205  TO FEES FOR AUDIT  ACCOUNTS  Rev.  1. For all non-attest services. the Auditor shall adhere to the independence rules of the AICPA Code of Conduct (as applicable) and Govemment. Auditing Standards. 2018 Revision. Refer to Item 27 of this contract for specific requirements. The following information must be provided by the Auditor; Financial statements were prepared by: DAuditor Govermental Unit Third Party ORI Not Applicable D (identification of SKE Individual on the LGC-205 Contract is applicable for  presented to the LGC If applicable: results of these services: Name: Dec Meshaw 2.. Fees may not be engagement letter but may: not bei 3.1 The audit fee approval for services in an audit engagement. as defined in 20 any! payment is and invoices associated with audits of hospitals). Primary Audit Fee (financial and compliance if applicable) s 91,000 Financial Statement Preparation (incl. notes and RSDs All Other Non-Attest Services TOTAL AMOUNT NOT TO EXCEED Discretely Presented Component Unit Audit Fee (financial and compliancel if applicable) Fee per Major Program (if noti included above) Financial Statement Preparation (incl. notes and RSDs TOTAL AMOUNT NOT TO EXCEED  this at  will be not be approved. Title and Unkt/ Company: Assistant County Manager FYESE prior to. 30, 2020.) for work in this contract or in any  Unit designated to the suitable skills. knowledge.. and/or  experience (SKE) necessary to oversee the non-attest  and accept responsibility for the Emall deema Pcarteretcountyne, gov on Annual Financial Information Reports  GAAS-only ora in this  (AFIRS). Form 990s, or other services not associated with audit fees and costs. Such fees may, be included in the 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 tot the audit form for correction. 4. Prior to the submission of the completed: audited financial report and applicable compliance reports subject to for the unit's last annual audit that was submitted to the Secretary oft the LGC. All invoices for services rendered Fee per Major Program (ifn noti included above) s 6,000 for any additional programs over 3 major programs  requiring approval of the LGC. See  8 and 13 for details on other allowable and excluded fees.  included in thet table below for both the Primary Government Fees and the DPCU  this contract, or to an amendment to this contract (if required) the Auditor may submit  for.  under this  to the Secretary oft the LGC. not to exceed 75% oft the billings .0503 shall be submitted tot the Commission for approval before  before approval is a violation of! law. (This paragraph not applicable to contracts  Unit  Carteret County  Additionall Fees Not Included Above (if applicable):  sup to $10,000 for Tax Business Office work  Additional Fees Not Included Above (if applicable):  AllI Other  Services  TO  PAGE  Audit Firm- PBMares, LLP Robert E. Bittner, III Date" 03/04/24 Governmentall Unit" Carteret County Date Governing Board Approved Audit Contract" (Enter date in box to right) Mayorchairpersont (typed or printed)- Date Date  Authorized Firm Representative (typed or printed)" Signa:  Email Address"  GOVERNMENTAL UNIT  Signature" Email Address" Email  Chair of Audit Committee (typed or printed, or NA) Signature  GOVERMMENTAL  CERTIFICATE  Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts.  This instrument has been pro-audited. in the Control Act or by the School Budget and Fiscal ControlAct. Sum Obligated by This Transaction: Primary Governmental Unit Finance Officer Dee Meshaw Date of Pre-Audit Certificate"  required by The Local Govemment Budget and Fiscal  $ Signature" Email    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE - DPCU (complete only if applicable)  Rev. 11/2023  DISCRETELY  COMPONENT UNIT Signature" Email Address" Email Address  DPCU- Date DPCU: Governing Board Approved Audit Contract" (Enter date in box to right) DPCU Chairperson (typed or printed)" Date" Date  Chair of Audit Committee (typed or printed, or "NA") Signature  DPCU  Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts. This instrument has been pre-audited. in the manner required. by The Local Govemment Budget and Fiscal  Control Act or by the School Budget and Fiscal Control Act. Sum Obligated by this Transaction: DPCU Finance Officer (typed or printed)" Date of Pre-Audit Certificate"  $ Signature" Email Address"  PBMares.  March 4, 2024 Board of County Commissioners Carteret County Beaufort, North Carolina  Attention: Chairman, Mr. Tommy Burns, County Manager, and The Objective and Scope of the Audit of the Financial Statements  Mrs. Dee Meshaw, Deputy County Manager  You have requested that PBMares, LLP CPBMares". "we". "us". or "our"). audit Carteret County, North Carolina's (County) governmental activities, business-type activities, aggregate discretely presented component units, each major fund, and aggregate remaining fund information, and the budgetary comparison as of and for the year ending June 30, 2024. which collectively comprise the basic financial statements. Our audit will include each major fund and aggregate remaining fund information and you acknowledge that we: are the group auditor oft the County's basic financial statements as of and for the year ending June 30, 2024. We will not audit the financial statements of component units: Beaufor-Morchend City Airport Authority, Carteret County Tourism Development Authority, Carteret County Alcohol Beverage Control Board, and Carteret County General Hospital Corporation. Component auditors will audit those financial statements. In addition, the budgetary comparison schedules, the Schedule of Expenditures of Federal and State Awards, other supplementary, information. and supporting schedules presented inr relation to the financial statements taken as a whole willl be subjected to the auditing procedures applied in our audit of the basic financial statements. We are pleased to confirm our acceptance and our understanding oft this audit engagement by means of this letter C"Arrangement Letter"). The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to. issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) and Government Auditing Standards issued by. the Comptroller General oft the United States (GAS) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or int the aggregate, they could reasonably be expected to influence the economic decisions of users made on the basis of these financial statements. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,  misrepresentations, ort the override ofi internal control.    Chairman, Mr. and Mrs. Dee Meshaw. Carteret County 4, 2024 Page: 2  County County Manager  You have also requested that PBMares perform the audit of the County as of June 30. 2024 to satisfy the audit requirements. imposed by the Single Audit Act and Subpart F of Title N U.S. Regulations. CCFR) Part 200. Uintform Administrarhe Requnemenss. Cost. Principles, and Audit Requirements) for Federal. Awards CUniform Guidance) and the State Single Audit Implementation Act. Management and Budget's (OMB) Compliance Supplement and the State Single Audit Implementation  of Federal the U.S. onice of that we comply with applicable ethical the audit. We also: whether due to fraud the and and appropriate to provide a basis  The Rempomaibies of the Auditor  We will conduct our audit in accordance with GAAS: GAS: the Act.. Those standards. regulations. supplement. and Act professional, judgement and and assess the risks of or error, reporting responsive to those risks. and obtain audit for our opinion. Consider the County's: system or derciencies or that we have identified during the audit. accounting made by the transactions and events in a based on the audit the aggregate. raise a reasonable period of time. unavoidable risk that some material abuse in financial statement audits. financial statements that becomes with inconsequential). Carteret County March 4. 2024 Page 3  AS part. of audit in accordance with those standards. regulations. supplement and Act, we  professional skepticism of the and its that is  on an understanding of the and the County system of  control in order to design audit procedures that are approprinte  in the circumstances but not for the purpose of expressing an opinion on the erfectiveness of the internal control. However, we will communicate to you in writing concerning any significant the appropriateneas. of accounting policies used and the reasonableneas of signiricant  weaknesses in internal control relevant to the audit of the financial tatements  well as evaluate the and whether. the financial fair whether there are the County" s ability to  of the financial the underlying or events. considered in as a going  that  for of waste and  Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an properly planned and performed in accordance. with GA AS and GAS. Because the or abuse is subjective, GAS does not require auditors to perform specific procedures to detect waste or We will communicate to the Board of Commissioners (a) fraud involving senior Cwhether caused by senior management or other employees). that causes a material misstatement of the We are responsible for the compliance. audit of major programs under the Uniform Guidance and State Single Audit Implementation Act. including the determination of major programs. the  may not be detected exists, even though the audit is of during the audit Cunless they are clearly  to us during the audit, and Cb) any instances of noncompliance  regulations that we  of  internal control over compliance. and reporting remponaibiities. Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw. Assistant County Manager  Our reports on internal control over financial reporting and over compliance for major programs. will include any significant deficiencies. and material weaknesses in controls over financial reporting and over compliance for major programs. of which we become aware as a result of obtaining an understanding, of internal control and performing tests. of internal control over financial reporting, and over compliance. for major programs consistent with requirements of the standards. regulations. supplement and Act identified above. Our reports on compliance matters will address material errors. fraud, violations of compliance obligations, and other remponsibilities imposed by state and federal statutes and regulations or assumed by contracts; and any state or federal grant, entitlement or loan program questioned costs of which we become aware, consistent with requirements of the standards. regulations. supplement and Act identified above. We: will maintain our independence in accordance with the standards ofthe American Institute of Certified The Responsibinities of Management and Identincation of the Applicable Financial Reporting Identifying and ensuring that the County complies with the lavs and regulations applicable to its activities. and for informing us about all known violations of such laws or regulations. other than those 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 County involving. management. employees who have significant roles in internal control, and others where the fraud could have a material effect on the Informing us of its knowledge of any allegations of firaud or suspected. fraud affecting the County received in communications firom employees, former employees, analysts, regulators. short sellers, Management is responsible for the preparation. of the schedules and other information. presented as supplementary information and the Schedule of Expenditures of Federal and State Awards in accordance with U.S. GAAP. Management agrees to include the auditor's report ont the schedules and other information presented. as supplementary information and the Schedule of Expenditures of Federal and State Awards in any document that contains the supplementary information and indicates that the auditor has reported on such schedules and other information presented as supplementary information and the Schedule of Expenditures of Federal and State Awards. Management also agrees to present the schedules and other information presented. as supplementary information, and the Schedule of Expenditures of Federal and State supplementary information and the Schedule of Expenditures of Federal and State Awards will not be presented with audited financial statements, to make the audited financial statements readily available to the intended users of the schedules and other information presented as supplementary information and the Schedule of Expenditures of Federal and State Awards no later than the date of issuance of the schedules and other information presented as supplementary information and the Schedule of Expenditures of Federal  Public Accountants CAICPA) and GAS. ramework Management is responsible for: that are clearly inconsequential:  financial  and  vendors. customers or others.  Awards with the audited financial  or. if the schedules and other information presented as  and State Awards and the auditor's report thereon.    Chairman, Mr. Tommy Burns, County Manager County. and its knowledge of any fraud.  and Mrs. Dee Meshaw, Carteret County March 4, 2024 Page 4 County.  County Manager  The Board of Commissioners, is responsible for informing us of its views about the risks of fraud within the our audit will. be conducted on the basis that management. and.. when appropriate, those charged with For the preparation and fair presentation of the financial statements in To evaluate subsequent events through the date the financial statements are issued or issued, and to disclose the date through which subsequent events were statements. Management, also agrees that it will not conclude on subsequent: events earlier than the date of the management representation letter referred to below: For the design. implementation: and maintenance of internal control relevant to the preparation, and fair For: establishing and maintaining effective internal control over financial reporting. and for informing us of all significant deficiencies and material weaknesses in the design or operation of such controls of  or abuse or suspected fraud, waste or abuse affecting the  acknowledge and  that they have responsibility:  with U.S. GAAP: to be in the financial whether due to fraud or  presentation of error;  that are tree  it has knowledge: For report distribution; and To provide us with:  Access to all information of which management. is presentation of the financial statements. including  that is relevant to the preparation and fair relevant to disclosures;  Draft financial statements, including information relevant to their preparation: and fair presentation. when needed, to allow for the completion of the audit in accordance with the proposed timeline; Additional information that we may request from management for the purpose of the audit; and governance written confirmation concerning representations made to us in connection with the audit, 1. That management has fulfilled its remponsibilities as set out in the terms of this Arrangement Letter; That it believes the effects of any uncorrected. misstatements aggregated by. us during the engagement and pertaining to the latest period presented are immaterial, both individually and in the  Unrestricted audit evidence. As part of our audit including. among other items: and  to persons within the County firom whom we  it necessary to  we will  firom management and, when appropriate.. those charged with  aggregate. to the financial statements taken as a whole. Chairman. Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Carteret County March 4. 2024 Page 5  Because the audit will be performed in accordance with the Single Audit Act, the Uniform Guidance, and State Single Audit Implemientation. Act, management is responsible. for (a). identifying all federal and state awards received and expended; (b) preparing and the fair presentation of the schedule of expenditures of federal and state awards Cincluding notes and noncash assistance received). in accordance with Uniform Guidance requirements: (o) internal control over compliance: (d) compliance with federal statutes, regulations, and the terms and conditions of federal awards; (e) making us aware of significant vendor relationships where the vendor is responsible for program compliance: C following up and taking corrective action on audit findings. including the preparation of a summary schedule of prior audit findings and a corrective action plan; Cg) timely and accurate completion of the data collection form and Ch) will be addressed to the Honorable Chairman and Members of the Board of Commissioners of the County. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary. for us to modify our opinion, or add an emphasis-ofmater paragraph or other-matter paragraph to our auditor's report. If circumstances arise relating to the condition of the County's records, the availability of appropriate audit evidence or indications of a significant risk of material misstatement of the financial statements because of error, fraudulent financial reporting or misappropriation of assets which, in our professional judgment. prevent us from completing the audit or forming an opinion, we retain the unilateral right to take any course permitted by professional standards, including. but not limited to, declining to express an opinion In addition to our report on the County's financial statements. we will also issue the following types of Report on internal control related to the financial statements, and over compliance for the major programs. The report will describe the scope of testing of internal control over the financial statements and over compliance for the major. programs and the results of our tests of internal controls over the will report on any noncompliance that could have a material effect on the financial statements and any poncompliance that could have a material effect. as defined by Subpart F ofTitle: 2 U.S. CFR Part 200, Uniform Administrative, Requirements. Cost Principles, and Audir Requirements, Jor Federal. Awards, Report on compliance with laws, regulations. and the provisions of contracts or grant agreements. We poncompliance that could have a material effect, in accordance with the State Single Audit  submitting the reporting package and data collection form.  Reporting  We will issue a written report upon completion of our audit of the County's financial  Our report  of reports:  or issue a report, or withdrawing from the engagement. 1. A report on the fairness of the presentation of the County's state awards for the year ending June 30, 2024; financial statements and over compliance for major programs: 3. Report on compliance with laws, regulations, and the provisions of  of expenditures of federal and  or grant agreements, We  on the major programs;  will report on any noncompliance that could have a material effect on the  statements and any  Implementation Act, on the major programs: and    Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager 5. A schedule of findings and questioned costs.  Carteret County March 4, 2024 Page 6 Records and Assistance  During the course of our engagement, we may accumulate records containing data that should be reflected in the County's books and records. The County will determine that all such data, if necessary, will be so reflected. Accordingly, the County will not expect us to maintain copies of such records in our possession. The assistance to be supplied by County personnel, including the preparation of schedules and analyses of accounts, has been discussed and coordinated with Dee Meshaw, Assistant County Manager. The timely and accurate completion of this work is an essential condition to our completion of the audit and issuance The GAS independence standards require that the auditor maintain independence: so that opinions, findings, conclusions, judgments and recommendations will be impartial and viewed as impartial by reasonable and informed third parties. Before we agree to provide a non-audit: service to the County, we determine whether providing such a service would create a significant threat to our independence for GAS audit purposes, either by itself or in aggregate with other non-audit services provided. A critical component of our determination is consideration of management's ability to effectively oversee the non-audit services to be performed. The County has agreed that Dee Meshaw, Assistant County Manager, possesses suitable skill, knowledge or experience and that the individual understands the nonaudit services to be performed sufficiently to oversee them. Accordingly, the management of Carteret County agrees to the tollowing: Carteret County has designated. Dee Meshaw, Assistant County Manager, as a senior member of management who possesses suitable skill, knowledge and experience to oversee the services; Dee Meshaw, Assistant County. Manager, will assume all management responsibilities. for subject 3. The County will evaluate the adequacy and results oft the services performed; and 4. The County accepts responsibility for the results and ultimate use oft the services. We believe this Arrangement Letter documents that understanding.  of our audit report. Nonaudit Services  matter and scope of the nonaudit services;  GAS further requires that we establish an understanding with the County's management and those charged with governance of the objectives of the non-audit services, the services to be performed, the County's acceptance ofi its responsibilities. the auditor" s responsibilities and any limitations oft the non-audit services. Our: services under this arrangement letter do not include services for tax return preparation, tax advice or representation, in any tax matter. Nevertheless, we may discuss with you certain tax considerations or provide: you with taxi information that may be relevant to our services. Any such discussions or information would be based upon limited tax research, limited due diligence and limited analysis regarding the underlying facts. Because additional research or a more complete review of the facts could affect our analysis and conclusions, the information provided during these discussions shall not be used as the basis  for proceeding with any transaction or any tax return reporting. Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Carteret County March 4, 2024 Page 7 representation services. Other Relevant Information wwwpbmars.com.  Separate arrangements, including fee arrangements, are required for tax preparation, tax advice or tax In accordance with GAS, a copy of our most recent peer review report can be located on our website at Our fees for the audit services described above are not expected to exceed $91,000, which includes the testing of three major compliance programs for the year ending June 30, 2024. If required, there will be additional fees of upt to$10,000 for supplementary work performed ini relation tot the County tax department.  Fees, Costs, and Access to Workpapers  Our fee estimate and completion of our work are based upon the following criteria:  1. Anticipated cooperation from County personnel. 2. Timely responses to our inquiries. 3. Timely completion and delivery of client assistance requests.  Timely communication of all significant accounting and financial reporting matters. The assumption unexpected circumstances will not be encountered during the engagement.    Chairman, Mr. Tommy Burns, County Manager  and Mrs. Dee Meshaw, Carteret County March 4, 2024 Page 8 testing of Medical submit it for year ACFR. Use of it may be  County Manager  Ifany ofthe aforementioned criteria are not met, then fees may increase.  major programs above  the planned three major programs will. be billed at $6.000 each. The fees quoted above do not include the expenses are incurred. Billings are due upon submission.. Amounts not paid within thirty days from the invoice datecs) will be subject to a late payment charge of 1.5% per month C189 per: year). You have informed us that you intend to prepare an annual comprehensive. financial with replying to the GFOA comments and ensuring the comments have been addressed with the current third-party service providers to assist us in providing professional services to you. In such circumstances. defined below) to them. You hereby consent to us sharing your information. including Confidential Information and Personal Information. with these third-party service providers on the same basis as we would be permitted tos share information with one of our employees: provided that such recipients are bound by written obligations of confidentiality, that are as protective of your Confidential Information as the conndentiality terms set forth herein. You acknowledge and agree that our use of third-party service providers may involve the processing. input, disclosure, movement, transfer, and storage of your We also may provide services to you using certain third-party hardware, software, software services, managed: services Cincluding. but not limited to, web hosting. data security. data back-up, email security. or similar services subject to direct end-user or subscription. agreements). applications. and equipment involve the processing. input, disclosure. movement, transfer, and storage of information provided by you to us, including Personal Information. and Confidential Information.. within the Third-Party Product's infrastructure and not ours, and that the terms of use and service set forth in the end-user license, subscription, or other agreement with. the licensor of such Third-Party Product, including. but not limited to, applicable. laws, will govern all obligations of such licensor relating to data privacy. storage, recovery. security, and processing within such Third-Party, Product's infrastructure. as well as, the service levels associated with such Third-Party Product. You hereby consent to the disclosure of your information. including your Confidential Information and Personal Information. to the licensors of such Third-Party interruptions. errors, and other problems. which are beyond our control, including. without limitation, internet outage. or lack of availability related to updates, upgrades. patches, fixes, maintenance.. or other issues. We will not be liable for any delays, delivery failures, or other losses or damages resulting from such issues. Nor will wel be held responsible or liable for any loss. or unauthorized use or disclosure. of any information or data provided by you, including. without limitation, Personal Information provided by you,  eligibility. Interim billings will be submitted as work progresses and as  CACFR) and  by the  Finance Oricers Association's (GFOA) Certificate of  in Excellence! in Financiall Reporting. our association with the ACFR. is to consist of assisting  and Third-Party Products  From time to time and depending upon the  we may, in our sole discretion.. use qualified  for us to disclose Personal Information. or Confidential Information (as both terms are  and data outside of our technology infrastructure.  (collectively. Third-Party  >. You: acknowledge that your: or our use ofal Third-Party Product may  Products for the purpose described herein. You acknowledge that your or our use of Third-Party resulting from your or our use ofa Third-Party Product. Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw. Assistant County Manager  may be subject to limitations, delays,  Carteret County March 4, 2024 Page 9 Use and Ownership: and County. workpapers. such requests. such requests. your audit staffs, and the U.S. personnel and at a location designated by our firm. Dispate Resolution Ifa any dispute other than fees arises settle the dispute by mediation.  to Audit Documentation  The Audit Documentation for this engagement. is the property of PBMares. For the Arrangement Letter, the term Audit Documentation:. shall mean the confidential and proprictary records of PBMares" audit procedures performed. relevant audit evidence obtained, other audit-related" workpapers, reports, analyses, recommendations. and deliverables authored or prepared by PBMares for the County under this Arrangement Letter, or any documents belonging to the County or Documentation is subject to a successor auditor signing an Access & Release Letter substantially in PBMares" form. PBMares reserves the right to decline a In the event we are required by sovernment. reulation.. subpoena or other legal process, to produce our documents or our personnel as witnesses with respect to our ensagement for the County. the County winl. so long as we are not a party to the proceeding in which the information is sought, professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to In the event we are required by soverment regulation, subpoena or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for the County. the County will. so long as we are not a party to the proceeding in which the information. is sought. professional time and expenses. as well as the fees and expenses of our counsel, incurred in responding to The documentation for this engagement is thes property of PBMares. However. you acknowledge and grant upon their request and that we shall maintain the audit documentation for a period of at least three years after the date of the report, or for a longer: period if we are requested: to do so by the cognizant or oversight agency. Access to requested documentation, will be provided under the supervision of PBMares audit Professional. Accounting and Related Services Disputes before resorting to litigation. The costs of any proceeding shall be shared equally by all parties. You: and we consent to personal jurisdiction. both for mediation and/or litigation. of the Federal District Court. Eastern District of Virginia, sitting in Newport News, Virginin, or the Newport News Circuit Court. Participation, in such mediation shall be a to either of us initiating litigation.. In order to allow time for the mediation, any: applicable statute of limitations shall be tolled for a period not to exceed 120 days firom the date either of us first requests in writing to mediate the dispute. The mediation shall be confidential in all respects, as allowed or required by law. except our final settlement positions at mediation shall be admissible in litigation solely to determine the prevailing party"s identity for purposes of the award of attoreys" fees.  of this  reached. Audit Documentation shall not include custom-devaloped documents, data,  to PBMares by the  Review of Audit Documentation by a PBMares policies, and. will be agreed to,  auditor or as. part of due diligence is subject to applicable for and billed separately. Any: such access to our Audit  auditor's request to review our  us for our us for our  that representatives of the cognizant or  agency or their designee, other government  Accountability Orrice: shall have access to the audit documentation  the parties hereto, the parties agree first to try in good. fiaith to by, the American Arbitration Association under its Rules for    Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager County March 4, 2024 Page 10 The parties hereto both agree that any dispute for resolution by County in which the arbitration ofas dispute: over fees charged by the in a court of law before a judge orj jury. and Comndentinlty one another. Accordingly, disclosing party Cthe Disclosing Party) and use, only as  fees charged by the we are accepting the use of  to the client will be for resolution.  in In  with the Rules for Professional, Accounting and to arbitration. we both acknowledse that. in event of us is giving up the right to have the dispute decided  Related Services Disputes. of the American Arbitration. Association. Such arbitration shall be binding and The arbitration shall take place in Newport News. Virginia. Any award rendered by the Arbitrator pursuant to this Agreement may be fled and entered and shall be enforceable in the Superior Court of the  and the County may.. from time to time, disclose Confidential Information (as "Receiving Party to keep strictly confidential all Connidential Information provided to it by the no other purpose or use. Except as otherwise set forth herein, the Receiving Party may only disclose the Confidential Information. of the Disclosing, Party to its personnel. agents, and representatives. who are subject to obligations of confidentiality at least as restrictive as those set forth herein and only for the purpose of exercising its rights and. fuiniling its obligations hereunder. To avoid any doubt. PBMares is representatives. for the purpose of maintaining compliance with applicable laws and professional. business plans, pricing. profit margins and/or similar information:. Cii) any information that the Disclosing as contidential: or (iii any information. that, by its very. nature. a person in the same or at the time of disclosure by the Disclosing Party: Cii) becomes publicly available by or otherwise after: disclosure by the Disclosing Party. other than by breach of the confidentiality obligations set forth herein by the Receiving Party: Ciii) was lawfully in the Receiving Party's possession. without restriction as to confidentiality or use, at the time disclosure by the Disclosing Party: Civ). is provided to Party without restriction as to confidentiality or use by a third party without violation of any obligation to the Disclosing Party: or <y) is independently, developed by employees or agents of the The Receiving Party will treat the Disclosing Party's Confidential Information: with the same degree of care as the Receiving, Party treats its own confidential and proprictars. information, but in no event will such of care be less than a reasonable standard of care. The Receiving Party will promptly notify the  to  and the County agree as the  of such Confidential Information  store.. and copy, such Confidential Information to PBMares" personnel. agents, and information in any form, oral, graphic. written, ideas, discoveries. marketing and as confidential. including. but not limited to, this will not include information. that: 3 is publicly  to perform its obligations and exercise its rights, under this Arrangement Letter. and for  to disclose the County's Confidential  regulatory. and/or ethical Disclosing Party. programs. Party Arrangement Letter.  As used herein, "Confidential Information" similar circumstances would understand should be As used herein, the term "Confidential  machine-rendabls. or hard copy, consisting. of: C any nonpublic interfaces. know-how, trade secrets,  provided by the  but not limited to, all ofits inventions. designs. data, source and object code.  the  Receiving Party who did not access or use the Confidential Information.  Disclosing Party if it been used or disclosed in Carteret County March 4, 2024 Page 11  that any of the Connidential Information of the Disclosing Party has  of this Arrangement Letter.  Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Notwithstandings the foregoing. in the event that the Receiving Party becomes legally compelled to disclose any ofthe Confidential Information of the Disclosing Party. or as may. be required! by applicable regulations or professional standards, the Receiving Party will use commercially, reasonable efforts to provide the automatically terminate or expire upon execution of this Arrangement Letter, such agreement shall be Our Privacy Policy "Privacy Policy") is located on our website at htps/www.pbmares.som-are/priyacy- policy. our. Privacy Policy may be amended from time to time in our sole discretion and without prior notice, and is hereby incorporated by. reference. into this Arrangement Letter. You acknowledge that you have read and understand the Privacy Policy and agree to the practices as described therein. We take reasonable steps to comply with all applicable privacy, cybersecurity, and data protection laws that may apply to Personal Information. and Confidential Information we process on behalf of our clients. Upon written request, but not more than annually during the term of this Arrangement Letter, we will deliver to youa copy of our data security report evidencing the operating effectiveness of our Information Technology C"IT") control environment. We will also provide summaries of our IT security and disaster recovery policies and make our senior IT personnel reasonably available for discussion upon request. Our data security report and any information we disclose to you concerning our IT control environment shall constitute Confidential Information of PBMares and shall be subject to the confidentiality obligations set Prior to disclosing to us or our Subcontractors or granting us or our Subcontractors with access to: your data, you will identify in writing any personal, technical, or other data provided or made accessible to us or our Subcontractors pursuant to this Arrangement Letter that may be subject to heightened protections under applicable privacy, cybersecurity. export control, and/or data protection laws, including. but not limited to, protected. health information pursuant to the Health Information Portability and Accountability Act of 1996 CHIPAA"). classified or controlled unclassified information subject to the National Industrial Security Program, the National Industrial Security Program Operating Manual, or the Defense Federal Acquisition Regulation Supplement C"DFARS". data subject to Export Administration Regulations C"EAR"). or International Traffic in Arms Regulations CITAR controlled data. Unless otherwise expressly agreed upon and specified in writing by PBMares and the County, you shall not provide us or any of our Subcontractors with access to such data and you shall be responsible for the handling of all such data in connection with the performance of the services requested hereunder, including. but not limited to, the scrubbing. de-identification. de-aggregation, protection, encryption, transfer, movement, input, storage,  Disclosing Party with notice prior to disclosure, to the extent permitted by law. In the event that the parties have executed a separate nondisclosure terminated as oft the effective date ofthis Arrangement Letter.  Preexisting Nondisclosure Agreements Data Protection Compliance  and such agreement does not  forth in this Arrangement Letter.  migration, deletion, copying. processing. and modification of such data.    Chairman. Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Carteret County March 4, 2024 Page 12  and the County acknowledge and agree that they may correspond or convey information and documentation. including Confidential Information and Personal Information. via various forms of electronic transmission. including. but not limited to, Third-Party Products. such as, email, FTP and cloud- based sharing and hosting applications (e-g.. portals, data analytics tools, and helpdesk and support ticketing applications). and that neither party has control over the performance. operation. reliability. availability, or damage, expense, harm, disclosure or inconvenience, resulting from the loss, delay. interception. corruption, unauthorized disclosure, or alteration of any electronic transmission where the party has used commercially reasonable efforts to protect such information. We offer our clients various platforms for the exchange of information. You hereby agree that you shall be bound by and comply with any and all user terms and conditions made available (whether by link, click-through. or otherwise) with respect to such platforms. As used herein, the term "Personal Information". means any personal information that directly or indirectly identifies a natural person as may be defined by applicable privacy. data protection or cybersecurity laws, and includes, but is not limited to, nonpublic, personally identifiable information such as Social Security numbers, Social Insurance numbers, driver's license numbers or state- or province-issued identification card numbers, credit or debit card numbers with or without any required security code, number or passwords, health information, and other personal information as defined by applicable laws, whether of the County or the County's customers or other third parties. Each party agrees that it will not transmit to the other, in any manner, G Personal Information that is not needed to render the services hereunder, and (ii) Personal Information that has not been encrypted. In the event you transmit to us Personal Information in an unencrypted format or via unencrypted means, you agree that we have no obligation to notify you of the foregoing. You represent and warrant that you have provided all notices and obtained all applicable data protection laws prior to your collection. use and disclosure to us or our Subcontractors of such Personal Information and shall take reasonable steps to ensure that such Personal not include irrelevant or unnecessary information about individuals. In the event the services provided hereunder involve Personal Information collected in Canada, you acknowledge that we or our Subcontractors! performing services hereunder on our behalfmay store, transfer, and/or process such Personal Information in locations and on jurisdictions such as the United States. whose data protection. laws differ from those of Canada. As a result, such Personal Information: may be subject to access requests from governments, courts, or law enforcement in those jurisdictions, including the United States, according to the laws in those. jurisdictions. Subject to applicable laws in such other jurisdictions. we will use reasonable efforts to require that appropriate protections are in place to require our Subcontractors maintain protections on Personal Information collected in Canada that are equivalent to those that apply in Canada. Upon: your written request, we will enter into a mutually agreed upon agreement relating to the lawful cross- border transfer and processing of Personal Information. Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  security of these Personal Information  transmissions methods. Therefore, neither party. will be liable for any loss,  required under does  located outside of Canada, including  Carteret County March 4, 2024 Page 13  We are permitted to use all such County-provided. Personal Information to perform our obligations and exercise our rights under this Arrangement Letter. The parties agree that as part of the performance of the services as described in this Arrangement, Letter, and as part of the direct business relationship between the parties, we may use the Personal Informationt to improve and develop services and for other similar internal and business purposes. We agree to maintain appropriate security measures to protect such Personal IF we become aware of an unauthorized acquisition. or. use of County-provided. Personal Information. we will promptly inform you of such unauthorized acquisition or use as required by applicable laws and, upon your written request, reasonably cooperate with you at your sole cost in support of any breach notification addition to providing you with those deliverables set forth in this Arrangement Letter, we will provide to you a copy of any. records we prepare or accumulate in connection with such deliverables. which are not otherwise reflected in your books and records without which your books and records would be incomplete. You have the sole responsibility for retaining and maintaining in your possession or custody all of your financial and nonfinancial records related to this engagement. We winl not host, and will not accept responsibility, to host, any of your records. We, however. may maintain a copy of any records of yours necessary for us to comply with applicable law and/or professional standards or to exercise our rights under this Arrangement Letter. Any such records retained by us willl be subject to the confidentiality obligations constitutes a material breach for which we may refuse to provide deliverables and/or. upon written notice, suspend or terminate our services under this Arrangement Letter. We will not be liable to you for any resulting loss, damage or expense connected with the suspension or termination of our services due to your Cincluding deliverables and products delivered). expenses incurred, and noncancelable commitments made We will not be responsible for any delay or failure in our performance resulting from acts beyond our reasonable control or unforeseen or unexpected circumstances. such as, but not limited to, acts of God, government or war, riots or strikes, disasters, fires. foods. epidemics, pandemics or outbreaks of are not excused firom paying us for all amounts owed for services rendered and deliverables provided prior  Information in accordance with applicable laws. requirements as imposed upon you by applicable laws.  Retention of Records  We will return to you all original records you provide to us in connection with this  Further, in  set forth herein and destroyed in accordance with our record retention policies. Your. failure to make full payment of any and all undisputed  invoiced in a timely manner  failure to make full payment of undisputed amounts invoiced in a timely manner. by us on your behalf through the effective date of termination.  In the event you or PBMares, LLP  this engagement, you will pay us for all services  discase, cyberattacks, and internet or other system or network outages. At your option, you this Arrangement Letter where our services are delayed more than 120 days; however, you  may  to the termination of this Arrangement Letter.    Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Carteret County March 4, 2024 Page 14 us to  When an engagement has been suspended at the request of management, or those charged with governance and work on that engagement has not recommenced within 120 days of the request to suspend our work, we may,. at our sole discretion, terminate this Arrangement Letter without further obligation to you. Resumption. of our work. following termination may be subject to our client acceptance procedures and, if resumed, will require additional procedures not contemplated in this Arrangement Letter. Accordingly, the scope, timing and fee arrangement discussed in this Arrangement Letter will no longer apply. In order for Either party may terminate this Arrangement Letter upon written notice if: Ci) circumstances arise that in its judgment would cause its continued performance to result in a violation of law, a regulatory requirement, applicable professional or ethical standards, or in the case of PBMares, our client. acceptance or retention standards; or (ii) if the other party is placed on a Sanctioned List (as defined herein). or if any director or The parties agree that those provisions of this Arrangement Letter which, by their context, are intended. to survive, including. but not limited to. payment, dispute resolution, use and ownership. and confidentiality We may mention your name and provide a general description of the engagement in our client lists and marketing materials. Notwithstanding anything stated to the contrary. int this Arrangement Letter, the County acknowledges and consents that we also may utilize Confidential Information and Personal Information that you have provided to us in connection with this engagement to develop. enhance, modify and improve technologies. tools, methodologies. services and offerings and/or for development or performance of data analysis, business analytics or insights, or other insight generation. Information developed in connection with these purposes may be used or disclosed to you or current or prospective clients to provide them services or offerings. We will not use or disclose such Confidential Information or Personal Information in a way that would permit the County or an individual to be identified by third parties without your prior The County agrees that it will not include our reports, or otherwise make reference to us, in any public or private securities offering without first obtaining our written permission. Any such request is also a matter for which separate arrangements may be necessary: After: obtaining our permission, the County also agrees to provide us with printer's proofs or masters of such offering documents for our review and approval before printing. and with a copy ofthe final reproduced material for our approval before it is distributed. If, based on our review, we identify no material inconsistencies with our audit, or other misstatements of fact, we will promptly communicate in writing to the County that we do not object to the inclusion of our report in seeks such consent, we will be under no obligation to grant such consent or approval. Our professional standards require that we perform certain additional procedures, on current and previous years' engagements. whenever a partner or professional, employee leaves the firm and is subsequently employed by or associated with a client in a key position. Accordingly. you agree to compensate us for any additional costs incurred as a result of your employment of one of our partners, principals or employees. Bach party hereto affirms it has not been placed on a Sanctioned List Cas defined below) and will prompty notify the other party upon becoming aware that it has been placed on a. Sanctioned List at any time the duration oft this Arrangement Letter. The County shall not, and shall not permit third parties to, access use any of the deliverables provided, for hereunder.. or Third-Party Products. provided under embargo by. the United States or Canada. The County shall not knowingly cause any sanctions applicable to PBMares. As used herein "Sanctioned List" means any sanctioned person or entity lists promulgated by the orrice of Foreign Assets Control of the U.S. Department of the Treasury. violation of applicable auditing standards, or other fiault in the performance of audit procedures. whether at regulation shall not apply. to the extent necessary only to avoid such prohibition or impairment. Unless otherwise expressly agreed upon by the parties in this Arransement. Letter. all notices PBMares. LLP. 701 Town. Center Drive. Suite 900,. Newport News, VA 23606. Except as expressly. provided in this Arrangement Letter. notices hereunder willl be deemed given and effective: Cir  work, the execution of a new Arrangement Letter will be required.  executive of, or other person closely  with such other party or its affiliate, is placed on a  Sanctioned List. Miscellaneous  obligations, shall survive the termination of this Arrangement Letter.  written consent.  the offering documents. In the event our  relationship has been terminated when the County  Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Carteret County March 4. 2024 Page 15 hereunder. a or using. the the U.S. State law. Notices  of any applicable the the federal  laws or regulations.  but not limited to, any to violate  provided for  any Third-Party, Products  Canadian  Sanctions List, the United Nations to the County for any neglisence.  Security Council, the European Union, and United Kingdom. Nothing in this Arrangement Letter shall limit the liability. of  laws.. or pursuant. to any. mpplicable state law. Any term of this  Letter that would be prohibited by or impair our Letter. or such other address as such party may  applicable law or to be provided in this to the other Arrangement Letter) the  given hereunder be in writing and party. copy of any legal notice, Ce-g.. any claimed by the County to PBMares shall also be sent to the following failure). at such time as the party that sent the notice  to the party at the business or  by a  upon delivery: €i upon  by registered. or certified mail or by overnight courier service Ciii) if by electronic mail (without indication of delivery  tracking receipt confirmation or Entire. Agreement or provision will be parties.  contirmation of receipt, whether by read-  This Arrangement Letter and contract constitute the complete and  of agreement executed by both  PBMares and the County and supersedes all prior agreements., understandings. and proposals. If any term or provision ofthis Arrangement Letter is determined to be invalid or unenforceable. such  oral or written, relating to the subject matter of this Arrangement Letter.  and all other  and provisions will remain in full force and effect. ofa party to this Arrangement Letter any electronic  This Arrangement Letter may be amended or Electronie Sigantures and Counterparts Each party. hereto agrees that any electronic  only by a written  signature to a document contemplated hereby Cincluding any representation letter) is intended to  authenticate such writing and shall be as valid. and have the same  and effect, as a  signature.    Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Carteret County March 4, 2024 Page 16  Any such electronically signed document shall be deemed (i) to be "written" or "in writing," (ii) to have been signed and (iii) to constitute a record established and maintained in the ordinary course of business and an original written record when printed from electronic files. Each party hereto also agrees that electronic delivery of a signature to any such document (via email or otherwise) shall be as effective as manual delivery ofa manual signature. For purposes hereof, "electronic signature" includes, but is not limited to, ()ascanned. copy (as a "pdf" (portable document format) or other replicating image) ofa manual ink signature, (ii) an electronic copy of a traditional signature affixed to a document, (iii) a signature incorporated into a document utilizing touchscreen capabilities or (iv) a digital signature. This agreement may be executed in one or more counterparts, each of which shall be considered an original instrument, but all ofwhich shall be considered one and the same agreement. Paper copies or "printouts," ofsuch documents ifintroduced as evidence in any. judicial, arbitral, mediation or administrative proceeding, will be admissible as between the parties to the same extent and under the same conditions as other original business records created and maintained in documentary form. Neither party shall contest the admissibility of true and accurate copies of electronically signed documents on the basis ofthe best evidence rule or as not satisfying Please sign and return a copy of this Arrangement Letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements, including our respective Each party acknowledges that it has read and agrees to all of the terms and conditions contained herein. Each party. and its signatory below represents that said signatory is a duly authorized representative of such party and has the requisite power and authority to bind such party to the undertakings and obligations  the business records exception to the hearsay rule.  responsibilities.  Acknowledgement and Acceptance  contained herein.  Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Carteret County March 4, 2024 Page 17  AGREED TO AND PBMares, LLP 17 Partner  BY:  Robbie E. Bittner, III, CPA, MBA  Confirmed on behalf of Carteret County, North Carolina:  Chairman  Date Date Date  Tommy Burns, County Manager  Dee Meshaw, Assistant County Manager    5. Approval of the Resolution to Direct the Expenditure of Opioid Settlement Funds of $17,270.00 to Carteret Community College for GED Assistance  Bandall Wn wilame. M.Dis' FACOG Nina M Oliver, MS dessicas G. Adams From: Randall Health and Date: March 18, 2024 Ref: Opioid Settlement Fund The Department: of Health and Human: Services has Substance- Use Disorder to have meet long- term recovery goals.  CARTERET COUNTY BSuitating Director  To: Carteret County Board of Commissioners  a request from the Carteret  Community: College to aid, through the Opioid Settlement to individuals in recovery from (GED). Obtaining a GED will assist Carteret County: residents to obtain gainful employment and Exhibit A of the NC Memorandum, of Understanding allows for the provision of Employment- Resolution to Direct the Expenditure of Opioid Settiement Funds to provide $17,270.00 to the Carteret Community College. These funds willl be utilized to assist up to 110 students  necessary to obtain a General Equivalency Diploma.  related GED. Boards of Commissioners Jimmy Farrington, Chair Mark! Bob Mansfield, Cavanaugh Vice-Chair Chris Chadwick David Quinn Chuck Shinn Edv Wheatly  We request that the Carteret County Board of Commissioners adopt the attached  their County Manager Tommy R. Burns, Clerk tot the Board Lori R.1 Turner  A RESOLUTION BY THE COUNTY OF CARTERET TO DIRECT THE EXPENDITURE OF OPIOID SETTLEMENT FUNDS  WHEREAS Carteret County has joined national settlement agreements with companies engaged in the manufacturing. distribution, and dispensing of opioids, including settlements with drug distributors Cardinal, McKesson, and AmerisourceBergen, and the drug maker. Johnson &J Johnson and its subsidiary WHEREAS the allocation, use, and reporting of funds stemming from these national: settlement agreements and certain bankruptcy resolutions ("Opioid Settlement Funds") are governed by the Memorandum of Agreement Between the State of North Carolina and Local Governments on Proceeds WHEREAS Carteret County has received Opioid Settlement Funds pursuant to these national settlement agreements and deposited the Opioid Settlement Funds in a separate special revenue fund as  Janssen Pharmaceuticals,  Relating to the Settlement of Opioid Litigation ("MOA");  required by section D of the MOA;  WHEREAS section E.6 oft the MOA: states: E.6. Process for drawing from special revenuei funds.  Budget item or resolution required. Opioid Settlement Funds can be used for a purpose when the Governing Body includes in its budget or passes a separate resolution authorizing the expenditure ofas stated amount of Opioid Settlement Funds for that purpose or those purposes during a Budget item or resolution details. The budget or resolution should (1) indicate that it is an authorization for expenditure of opioid settlement funds; () state the specific strategy or strategies the county orr municipality intends to fund pursuant to Option AC or Option B, using the item letter and/or number inE Exhibit A or Exhibit Bt toi identify each funded strategy, and (i) state the amount NOW, THEREFORE BEI IT RESOLVED, in: alignment with the NCI MOA, Carteret County authorizes the  specified period oft time.  dedicated to each: strategy for a stated period oft time.  expenditure of opioid settlement funds as follows: First strategy authorized a. Name of strategy: Employment- Related Services b. Strategy isi included in Exhibit A Item letter and/or number in Exhibit A to the MOA:5 Amounted: authorized for this strategy: $17,270.00 Period of time during which expenditure. may take place: Start date March 18th, 2024 through End date. June 30", 2025  Description oft the program, project, or activity: The creation ofa GED Assistance Program will assist individuals recovering from: substance use disorder to obtain employment. According to    SAMSA's Evidence-based Resource Guide Series, Substance Use Disorders Recovery with a Focus on Employment and Education, employment is one of the best predictors of positive outcomes for individuals with SUD. Individuals who are employment compared to those unemployed demonstrate lower rates of recurrence and an increased successful transition from long-term residential treatment back to the community. Funding assistance for GED will allow CCC to provide training that these individuals need to achieve employment and long-term  recovery goals.  Provider: Carteret Community College  The total dollar amount of Opioid Settlement Funds appropriated Adopted this the. 18 day of Mavh 2024.  the above named and authorized  strategies is $17,270.00  Jimmy Farrington, Chair Carteret County Board of Commissioners  ATTEST: Lori Turner, Clerk to the Board COUNTYS SEAL  6. Approval of the Proclamation to Acknowledge April 2024 as Sexual Assault  Awareness Month Board of Commissioners Jimmy Farrington, Chair Mark Mansfield, Vice-Chair Bob Cavanaugh Chris Chadwick David Quinn Shinn Edy Wheatly  County Manager Tommy R. Burns," Clerktot the Board Lori R. Turner  SEXUAL ASSAULT  MONTH  WHEREAS, nationally one in three sexual assault in their lifetime; and  and one in four men will experience some form of  WHEREAS, Sexual Assault Awareness Month draws attention to the fact sexual violence is WHEREAS, there is compelling evidence that we can be successful in reducing sexual violence through prevention education, increased awareness, and holding perpetrators who commit acts of WHEREAS, we must work together to educate our community about what can be done to prevent WHEREAS, anyone can be a leader in preventing and ending sexual violence. As employers, educators, parents, and friends, we all have an obligation to uphold the basic principle that every WHEREAS, we encourage every person to start a conversation about what sexual violence is, how to prevent it, how to help survivors connect with services, and to speak out against harmful attitudes NOW, THEREFORE, BE IT RESOLVED. that the Carteret County Board of Commissioners do hereby proclaim the month of April 2024, as Sexual Assault Awareness Month in Carteret County. BE IT FUTHER RESOLVED, that through this proclamation, we commit to building a safer community for all, where survivors are supported, and sexual violence is prevented.  widespread and has implications for every community member; and  violence responsible for their action; and sexual assault and how to support survivors; and individual should be free from violence and fear; and  and actions.  Adopted, this the 18th day of March, 2024.  Jimmy Farrington, Chairman  ATTEST:  Lori Turner, County Clerk    7. Approval for the County Manager to Execute the Construction Contract for the Carrot Island Shoreline Restoration Project. Bids Not to Exceed  $1.5M per Awarded Grants Shore Protection Manager J.Ryan Davenport Tel: (252) 241-3264 yandavempont@aneartericounyme.gow Memorandum From: Ryan Davenport Date: March 8, 2024  Shore protection office DrotocineDeRch. com  To: Carteret County Board of Commissioners (CBOC) Re: Carrot Island Shoreline Restoration  In early 2022 Carteret County was awarded matching grants from National Fish and Wildlife Foundation and the NC Land and Water Fund to construct a 2000' breakwater/lving shoreline along the Eastern end of Carrot Island. This is being done in an effort to prevent the rapidly eroding island from filling into the channel connecting Taylor Creek and Back Sound. No out of pocket money from the County will be used during this project. All permits and authorizations from State Construction Office have been obtained. Permit conditions and funding constraints require that construction be completed by June 1, 2024. An efficient timeline must be kept in order for this project to be completed within the authorized window. We are seeking approval for the County Manager to execute the construction contract so long as bids do not exceed $1,500,000.00. Commissioner Cavanaugh made a motion to approve the consent agenda. Seconded by  Commissioner Quinn. The vote was unanimous.  V. Public Comments  Mr. Bryan Nicklow, 1502 Salter Path Road, stated he wanted a resolution banning voting machines in Carteret County. His concerns are related to third party control of software and their lack of accountability and transparency. He also referenced the cost of maintaining the voting machines. Mr. Nicklow requested that we go back to hand counting ballots. VI. Recognition of the Jaime Hicks Long Employee of the Month Awards for January, Mr. Nick Wilson, Public Information Officer, stated good evening, Commissioners and residents, tonight, we are here to celebrate the outstanding contributions of three exceptional team members who have been recognized as the Jaime Hicks Long Employees of the Month for First up for January is Sandy Martine. As a dedicated telecommunicator at the 911 Communications: Center, Sandy plays a vital role in keeping our community safe. Every call, emergency or non-emergency, finds Sandy at the frontline, answering with empathy and efficiency. Her dedication to dispatching law enforcement, fire, and EMS personnel with precision and speed has improved officer safety and response times. Even beyond her scheduled shifts, Sandy's commitment shines. She readily steps up when colleagues need time off, ensuring the 911 Center operates seamlessly. Her calm demeanor and professionalism are ab beacon in stressful situations, providing support to callers during emergencies. While she may not arrive with flashing lights, Sandy is a true Dehind-tne-scenes hero, making sure every call for  February, and March 2024  January, February, and March 2024.  help gets the attention it deserves.    Sandy has dedicated over 26 years to public service, consistently setting a high bar with her expertise and commitment. Congratulations, Sandy, and thank you for everything you do. Sandy was unable to make it tonight, but we wanted to extend a special congratulations on her recent retirement and express our gratitude for her many years of service to the residents of Carteret Moving on to February, is Heather Daigle, our Human Resources Director. Heather officially began her service to Carteret County in 2022 when she was hired as Assistant Human Resources Director and promoted in 20231 to Human Resources Director. Ini this role, she is responsible for overseeing all human resources operations and ensuring compliance across all County departments. Heather's impact goes far beyond the typical duties. She introduced a paperless system for pre-employment screenings, a move that streamlined procedures, reduced costs, and enhanced the overall efficiency of the department. This forward-thinking approach has improved workflows and serves as an example to her continuous pursuit of improvements. Her colleagues praise her for demonstrating respect and professionalism. Her warm and approachable nature creates a positive work environment where everyone feels valued and Ini the face of unimaginable adversity last year, Heather's leadership truly shined. Following the tragic loss of our beloved leader and friend, Jaime Long, she stepped up with compassion and strength. Heather not only brought the HR team together but also served as a pillar of support for the entire CCG family. She established regular team meetings, offered grief counseling resources, and fostered a supportive environment. Her al-hands-on-deck attitude and commitment to excellence were instrumental in navigating this difficult time, laying the foundation for the department's continued success. We are incredibly grateful to have her on Lastly, for March, we honor Jennie Beaman, Administrative Assistant with the Public Works Department. Jennie's impact on our Public Works Department has been immediate and impressive. She brings a wealth of experience and at talent for creative solutions that have already improved our daily operations. Jennie seamlessly adapted to our team despite challenging circumstances, demonstrating remarkable reliability, punctuality, and a genuine eagerness to learn - all with a smile! A true team player, Jennie's commitment extends beyond the office. She took the initiative to obtain her North Carolina Pesticide license, directly supporting our County's mosquito control efforts. She fosters positive working relationships across departments and is consistently courteous to colleagues and the public alike. Described by her peers as easy to work with, a problem-solver, and a hard worker who consistently goes above and beyond, Jennie is ai true asset to Carteret County. Congratulations, These remarkable individuals--Sandy, Heather, and Jennie--represent excellence within our team. Their hard work, dedication, and commitment to our community are truly commendable. Please join me in congratulating them on their well-deserved recognition. Chairman Farrington presented each employee with their certificates of appreciation.  County.  supported.  our team. Thank you and congratulations, Heather!  Jennie! We appreciate all you do!    Carteret NORTH  Couy  CAROLINA  ADMINISTRATION PUBLIC INFORMATION  VMVEVICKSLONG EMPLOYBE OF THIE MONTH AWARD  JANARY2024  Sandy Martine Telecommunleor 9-1-1 Emergency Communications Center  JAIME HICKS LONG EMPLOYEE OF THE MONTH AWARD  JANUARY2024  We're thrilled to announce Sandy Martine as the Jaime Hicks Long Employee of the Month for January 2024! As a dedicated telecommunicator at the Carteret County Emergency Services 911 Communications Center, Sandy plays a vital role in keeping our community safe. Every call, emergency or non-emergency, finds Sandy at the frontline, answering with empathy and efficiency. Her dedication to dispatching law enforcement, fire, and EMS personnel with precision and Even beyond her scheduled shifts, Sandy's commitment shines. She readily steps up when colleagues need time off, ensuring the 911 Center operates seamlessly. Her calm demeanor is a beacon in stressful situations, providing reassuring support to callers during emergencies. While she may not arrive with flashing lights, Sandy is a true behind-the-scenes hero, making sure every call for help gets For over 26 years, Sandy has set a high standard for public service, consistently demonstrating her expertise and dedication. Join us in congratulating Sandy Martine on this well-earned recognition! Her Sandy, thank you for your excellence and commitment to keeping Carteret County safe.  speed has improved officer safety and response times.  the quick attention it deserves.  impact on our community is truly immeasurable.  www.carteretcountync.gow Beaufort, North Carolina 28516 252-360-4164 An Equal Opportunity Employer  Carteret County Administration 210 Turner Street    CarereE NORTH  Couy  CAROLINA  ADMINISTRATION  AIE HICKS LOVG BMPLOYDE OF THIE MONTH AWARD  BRUARY202  Heather Daigley Human ResourcesDrector Human Resources Department  JAIME HICKS_LONG EMPLOYEE OF THE MONTH AWARD  FEBRUARY/2024  We are thrilled to announce Heather Daigle, Human Resources Director, as the recipient of the Jaime Hicks Long Employee of the Month for February 2024. Heather officially began her service to Carteret County in 2022 when she was hired as Assistant Human Resources Director and promoted in 2023 to Human Resources Director. In this role, she is responsible for overseeing all human resources operations and ensuring compliance across all Carteret County Government (CCG) departments. Heather's impact goes far beyond the typical duties. She introduced a paperless system for pre-employment screenings, a strategic move that streamlined procedures, reduced costs, and enhanced the overall efficiency of the department. This forward- thinking approach has improved workflows and serves as an example to her continuous Her colleagues praise her for exemplifying respect and professionalism. Her warm and approachable nature creates a positive work environment where everyone feels valued and supported. Her dedication to personal and professional growth, evident in her In the face of unimaginable adversity last year, Heather's leadership truly shined. Following the tragic loss of our beloved leader and friend, Jaime Long, she stepped up with compassion and strength. Heather not only brought the HR team together but also served as a pillar of support for the entire CCG family. She established regular team meetings, offered grief counseling resources, and fostered a supportive environment. Her al-hands-on-deck" attitude and commitment to excellence were instrumental in navigating this difficult time, laying the foundation for the department's continued Congratulations, Heather! We are incredibly grateful to have you on our team.  pursuit of improvements.  pursuit of HR knowledge, inspires those around her.  success.  wwww.carteretcountyne.soy Beaufort, North Carolina 28516 252-360-4164 An Equal Opportunity Employer  Carteret County Administration 210 Turner Street    CATereE NORTH CAROLINA ADMINISTRATION  Couty  AIITICKS LOG EMPLOYIEEOF THE MONTH AWARD  MARCET 2024  Jennie Beaman Administrativesuslane  Public, Works Department  JAIME HICKSI LONG EMPLOYEE OF THE MONTH AWARD  MARCH2024  Carteret County Government is pleased to announce Jennie Beaman, Administrative Assistant with the Public Works Department, as the recipient of the Jaime Hicks Long Employee of the Month Jennie's impact on our Public Works Department has been immediate and impressive. She brings a wealth of experience and a knack for creative solutions that have already improved our daily operations. Jennie seamlessly adapted to our team despite challenging circumstances, demonstrating remarkable reliability, punctuality, and a genuine eagerness to leam all with a smile! A1 true team player, Jennie's commitment extends beyond the office. She took the initiative to obtain her N.C. Pesticide license, directly supporting our county's mosquito control efforts. She fosters positive working relationships across departments, consistently courteous to colleagues and the Described by her peers as easy to work with, a problem-solver, and al hard worker who consistently goes above and beyond, Jennie is a true asset to Carteret County. Congratulations, Jennie! We  Award for March 2024.  public alike.  appreciate all you do!  www.carteretcountync.goy Beaufort, North Carolina 28516 252-360-4164 An Equal Opportunity Employer  Carteret County Administration 210 Turner Street  VII. Boys & Girls Club Presentation of the Beaufort School Property Lease Mr. Neil Whitford stated he is the attorney for the Carteret County School Board. He gave the Board al brief history of Camp Glenn in Morehead City. This is a similar proposal to Camp Glenn, but for the Beaufort Elementary/Middle School property. The lease is similar to Camp Glenn. We will be asking that commissioners approve this lease. The School Board and County Richard Paylor stated the Boys & Girls Club serve hundreds of kids every day. This project will  Commissioners must approve the lease to proceed with this project.  be very beneficial for Beaufort kids.    Mark Holtzman, President of the Boys & Girls Club of the Coastal Plain, stated this will be a stand-alone club where we can offer more programming and support for families in Beaufort. This will be a 20,000 sq. ft club. We will have a basketball court inside of the building. There will be a dedicated teen club. Capacity is 200 youth per day. There will be game tables, classrooms, and meeting rooms. We plan to be open by 2026, but it starts with a partnership Commissioner Cavanaugh asked about Camp Glenn. Mr. Holtzman replied that that facility will Commissioner Cavanaugh asked how many staff members the newi facility will hire. The response was an estimated 20 new staff members. The staff can be college kids and retired individuals. The Boys & Girls Club is always looking to hire. Pay starts at $15/hr. Commissioner Chadwick made a motion to approve the lease to the Boys & Girls Club of the Coastal Plain of approximately 5.2-acres of vacant land at the Beaufort Middle/Beaufort Elementary School campus as presented. Seconded by Commissioner Cavanaugh. The vote Chairman Farrington asked if they had room to expand the Morehead City location. The response was no, because it would affect the current playground space.  with the County and approval of the 30-year lease.  remain open.  was unanimous.  CARTERET COUNTY C HOOL SYSTE 107 SAFRIT DRIVE. BEAUFORT. NC: 28516 252728-4583 /: 25272830281 FAX www.carterctcountcountyxchools.arg March 8, 2024 MEMO  PUBL  RichardL Paylor Jody MeClenny Blair  Kathryn  lice Chair Dennis M. TravisDay Dana Vinson Mull Brittany Wheatly  To: Carteret County Board of Commissioners  From: Richie Paylor, Superintendent, Carteret County Public Schools  Re: Ground lease to Boys & Girls Club of vacant land at Beaufort Middle and Elementary Schools After almost a year. of planning, we are now ready to move forward with a lease of approximately 5.2 acres of vacant land behind Beaufort Middle and Elementary. Schools to the Boys & Girls Club. The proposed lease is attached. It is based on a similar lease we entered with the Club in 2002 for a part of the Morehead City Elementary School at Camp Glenn campus. That arrangement has worked very well and we have no doubt the Beaufort lease will too. Things have changed a little since 2002 so the leases are not exactly the same. Key changes are that the county now owns the campus and, unlike Camp Glenn, we do not need to start this lease as Also recall that through the work of Senator Sanderson and Representative Cairns, the General Assembly  aj joint use facility. authorized this lease with a special bill enacted last year. Highlights oft the lease are: Itisa: 30 year ground lease. The club will need approximately 5.2 bei inserted in the lease. The rent is $1.00 a year. repair.  The property will be surveyed and a proper description will  The Club will build a Multi-Purpose building on the land with its own funds.  The Club will be responsible for all costs of operation, including insurance, custodial, maintenance. and The Boys & Girls Club has been a great partner to the Carteret County Schools for decades, mainly in terms of after school supervised. activities for homework and recreation, but also in other important areas. We look Mark Holtzman, President of the Boys & Girls Club in this area, and I will present the lease and explain the  forward to expanding this partnership with the new facility in Beaufort. background at your March 19, 2024 meeting. We can answer your questions then.    Boys & Girls Clubs ofthe Coastal Plain Beaufort Club Site Proposal &L Lease Agreement  Goals  Establisha a stand- alone B&G'sClubfort the Beauforto Community Expando our capacityto: servey youtht by moret than 100% Provide High-Quality! PogamsfwtonmgAdMte foryouth Improve Outcomes for oury youth Increase ours supportt tof families Strengthen our Partnerships with Carteret County Commissioners, the Carteret County! Boardo ofE Education: andt the BeaufortCommunity Existing Partnership with Carteret County and the BOE MoreheadCity Sunshine-Lady" Club' Lease Established: 8/1/2002 Term: 30years Current Membership: 96  BGCCP  Current Locations BeaufortT TeenCenter 601N MulberrySt. Youths Served-asDaily ofzow weekly members BeaufortE Elementary! School 110Carraway! Drive Youths Served- 50Daily of6ov weekly members TotalYouths Served- 6sperd daya and Boweekly members  Proposed  Beaufort Club Site Rear of the Beaufort Elementary & Middle Schools off Carraway Drive. Area: 5.2Acres +/- Access: from Campen Rd Walkable from both schools and the adjacent neighborhoods  Location:  Proposed Site-Plan fori the Beaufort Boys &Girls Club 20,000+ sqf ftfacility In-door gymnasium Instructional: and activity rooms for ages 6-12 Dedicated Teen Clubf fora ages 13-18 Outdoor multi-purpose court Playground Sports field Off-street Parking    Preliminary Floor Plan Beaufort Club  Capacity 200Youth Daily Ages 6-12 (120-150) Teens13-18g0-50)  Timeline &  Request  Approval of groundi lease agreement between the Carteret CountyE Boardof  Approvalof Capital Facility Design GroundLease Campaign Spring- Late Agreement March: 2024 Fundraising- Begins!  Construction Completionby Commissioners, the Carteret County Board of Education, andt the Boys&  Early: 2025 Springof2026 GirlsClubsoft thec Coastal Plain.  Due to its length, the contract has not been included in this document. The contract can VIII. Public Hearing to Rezone a 2.41-acre Parcel Located at 869 Hibbs Road, Newport (PIN: 633704810305000) from R-15M (Single-Family Residential District) to B-1CZ Gene Foxworth stated this is a conditional rezoning request. The property is bordered by the Humane Society and single-family housing across the street. The request allows fora contractor's office and/or storage. The request is consistent with the CAMA Land Use Plan. The Planning Commission voted to approve this rezoning. An access easement was required Commissioner Cavanaugh asked about utilities within the easement. Mr. Foxworth responded Commissioner Cavanaugh made a motion to go into public hearing. Seconded by Commissioner Shinn. The vote was unanimous. There were no public comments. Commissioner Cavanaugh made a motion to close the public hearing. Seconded by  be viewed by contacting the County Clerk.  (General Business Conditional Zoning District)  and has been achieved. that there are none.  Commissioner Wheatly. The vote was unanimous.    Commissioner Cavanaugh made a motion to approve the rezoning of a 2.41-acre parcel located at 869 Hibbs Road, Newport (PIN# 633704810305000) from R-15M (Single-Family Residential District) to B-1CZ (General Business Conditional Zoning District). Seconded by Commissioner Vice-Chairman Mansfield read the statement of plan consistency. Commissioner Cavanaugh  Wheatly. The vote was unanimous.  seconded the plan of consistency. The vote was unanimous.  PLANNING AND DEVELOPMENT  Eugene Foxworth Director  Morehead City Office Phone 252-728-8545  Western Office  Phone 252-222-5833  MEMORANDUM  DATE: March 18, 2024 TO: Carteret County Board of Commissioners CC: Tommy Burns, County Manager  FROM: Eugene Foxworth, Assistant County Manager & Planning Director  RE: Request tor rezone a: 2.41-acre parcel located at 869 Hibbs Road, Newport, NC: 28570 (PIN:  633704810305000) from R-15M (Single-family Residential District) to B-1CZ (General Business Conditional Stephen Perry is requesting tor rezone a 2.41-acre parcel located at 869 Hibbs Road, Newport, NC: 28570 (PIN: 633704810305000) from R-15M (Single-Family Residential District) to B-1CZ (General Business Conditional Zoning Currently, the parcel is vacant. The subject property is bordered by the Humane Society and al landscaping business to thel North, single-family dwellings to the East and South, and single-family dwellings and Green The subject property is bordered by R-15M and B-1 zoning to the North, R-15M: zoning to the East and South, and This conditional zoning requesti includes certain site-specific conditions that have been agreed to by the property  Zoning District).  District).  Recycling Solutions to the West.  R-20, B-1CZ, and IW-CU: zoning tot the West across Hibbs Road. owner. These conditions include limiting the site tot the following uses:  Accessory use and/or building Storage yard (boats) Storage units (aka mini-storage or minl-warehouse). Contractor's office Contractor's plant and/or storage yard Boat storage yard  The subject property is situated within the Limited Transition CAMAI Land Use Plan classification. Areasi included within the Limited Transition classification are areas that will experience increasing development during the next five 22s surrounding property owners have been notified. Todate, staff! has received 0 objections and 21 no objections. Ati its meeting on February 12, 2024 the Planning Commission voted 8-01 to unanimously recommend approving the rezoning request for a2.41-acre parcel located at 8691 Hibbs Road, Newport, NC 28570 (PIN: 633704810305000 from R-15M (Single-Family Residential District) to B-1CZ (General Business Conditional Zoning District).  tot ten years. This request is consistent with the CAMAI Land Use Plan.  Staff is happy to answer any questions thaty your may have.    REZONING APPLICATION  Applicant:. Siyphenhhay Address: 309 Cayfshct Sashopo. NC28584 Telephone:, 252-RP3-R95 E-mail:. slyahegayLE.coa  Owner (Ir not Applicant): Address: Telephone:, E-mail:. Signature: Date:  1 ali/aoas  Property address/ location:. 869Habs Ad ahmppet 28570 Please explain why the rezoning that you are requesting is warranted: Me esouid LkC t use hispipperk a6 makraland ptdgs h aur censtrwkka business. h the fohre hr Evould Iikc to hse the hack, pact of thepuperky foL ani Storage aaits.  PIN: 632eMeseEce  Current Zoning:. RI5M  Proposed: Zoning: B-1CZ  Asking to approve the following land uses: Accessory use and/or building Storage yard Storage Units Contractor's office Contractor's plant and/or storage yard Boat storage yard ForStaff Use Only: Application Number:. F  Amt. Rec'd:  Received by:. PRELIMINARY NOTI FORSALES, RECORDATION,OR CONVEYANCE MATERIAL STORAGE PHASEI 1.12 ACRE STORAGE BUILDING  Date:   SARACENET  10'VEGETATIVE BUFFER  PARKING PHASEIT MINISTORAGE EST.: 2025 IACRE  ACCESSTOTHE PROPERTY  DUSTY1 TRAIL 30' EASEMENT    Aerial Map  Stephen Perry Rezoning Request R-15M to B-1CZ 869 Hibbs Road NC: 28570 PIN:  WW-GU B1GZ R20  Zoning Map  Stephen Perry Rezoning Request R-15M toB-1CZ 869 NC 28570 PIN: 3370481 0305000  B0  15M  Subject Stephen Perry Rezoning Request R-15M to B-1CZ 869 Road Newport, NC: PIN: 433704810305000 Surounding Property Owners Please see the property list.  Buffer Map  Subject Property  buffer Properties 2parcels    FLUP Map  Stephen Perry Rezoning Request R-15M to B-1CZ 869 Hibbs Road Newport, NC 28570 PIN: 633704810305000  Conservation Developed LimitedT Transition Protected Lands RURAL Rural With Services  ta  Subject Property Prepared By: Eugene Foxworth Director  PLANNING AND DEVELOPMENT  Morehead City Office Phone: 252-728-8545 Fax: 252-732-2065  REZONING MAP AMENDMENTE  Applicant: Owner: Address: Parcel Size: REQUEST: Zoning District).  Stephen Perry Stephen Perry 2.41-acres  869 Hibbs Road Newport, NC 28570  Tax Map and Parcel(s): PIN: 633704810305000  Stephen Perry is requesting tor rezone 2.41-acres located at 869 Hibbs Road, Newport, NC 28570 (PIN: 633704810305000) from R-15M Single-family Residential District) to B-1CZ (General Business Conditional STATEMENT OF CONSISTENCY REASONABLI ENESS, & RECOMMENDATION: At their meeting on February 12, 2024 the Planning Commission voted to recommend, approval of the proposed the rezoning map amendment and made the following statements: The Planning Commission find and determine that case number: 2023-000149 is consistent with the goals, objectives, and policies oft the CAMA Land Use Plan because: Iti is consistent with the future use of Hibbs Road. Itis reasonable and in the public interest because: It has met minimum requirements of our staff.  Motion to Approve By: Will Rogers Seconded By: Bruce Rogers  Followed by a unanimous vote (8-0) ofa approval from the Committee.    PLANMING ANJD DEVELOPMENT  Foxworth  Phone:  or tne  ENZ and Parcel(s): REQUEST rezone PIN: 37048 0) R-16M OE 1S STAIEMENS: map made the The. CREE with the ILi nor Motion to by: Eugene  Nevport, NO: 0306000 RE  located at 869 Rosidential District) to B-1Cz NABLENESS: voted to  Road Newport, NO. 285 the la consintent la  Business  ners find and determine that cese um objectives and policle of the and in the public  Land Use pian  by:  PLANNING AND DEVELOPMENT  Morehead city orice 732-3 the County of NO) discuss to 033704010309999) from R-15M in the Carten re County Planning and City. NC 28557.  Pursuant to Chapter 160D-601 of the North Carolina General Development Department. 3820 Bridges Street, Suite B.  a  on March 18, 2024 at 6:00 p.m. in the Board of Commissionors  Admin Newport, NO for public Planning Director  rezone 2.41 acres located at 869 A copy of the proposed  (Single- Family Residential District) to B-1Cz (Goneral Business Conditional Zoning District).  is Carteret County New-Times March 10, 2024  3. Rezoning Request Mr. Hartman presented: 1CZ (General  Background: Stephen. Perry is requesting to dwellings and Green Recycling  2.41-acres located at 869 Hibbs Road,  Newport, NC. 28570 (PIN: 633704010309000 from R-15M (Single-family Residentiall District) to B- Currently, the parcel is vacant. The subject property is bordered by the Humane Society and a landscaping business to the North, single- family, dwellings to the East and South, and single-family The: subject property is bordered by R-15M and B-1 zoning to the North, R-15M zoning to the East and South, and R-20, B-1CZ, and IW-CU zoning to the West across Hibbs Road. This conditional: zoning request includes certain specific conditions that have been agreed to by the property owner. These conditions include limiting the site to the following  Zoning District). to the West.  Accessory use and/or building Storage: yard (boats) Contractor's: Boat storage yard  Storage units (aka mini-storage or min-warehouse) s plant and/or storage yard The subject property is situated within the Limited Transition CAMA Land Use Plan Areas included: within the Limited Transition classification are development: during the next five to ten years. This request is consistent with the CAMA Land Use 22 surrounding, property. owners have been notified. To date, staff has received o objections and 2 no objections. Staff is happy to answer: any questions that you may have. Chairman Graham asked if Commissioners had any questions for staff. Edward Myers: Does that 30 feet meet the minimum requirements?  that will experience increasing  Plan.  Edward Myers: The Gregg foot.  off of Hibbs is a 30-foot easement?  That is correct. The property owner received a variance for that  Gregg Hartman: It does not meet the requirements: of the County's Subdivision Ordinance. A year or so ago, the applicant applied for and received a variance to have a 30-foot easement as opposed to a 50-  Edward Myers: Is he subdivided? Gregg Hartman: No. he is not.    Rogers: The I's Rogers: How? Eugene Foxworth: It predates the  Society butts up to this. Is that also R-15M? Or is this color map not  Gregg  as well. asked if anyone in the if anyone else would like to  would like to  Edward Myers: Is staff comfortable with the 30-foot easement? Gregg Edward Myers: It wass granted access to an Bruce Rogers: So. Emergency Services will not Gregg Hartman: They have not commented. Commissio: ner Drew motion. by a At their the proposed the rezoning map: The: Iis  Yes, staff does not have any issue. The variance was already granted.  any problems with a 30-foot access to that?  made: a motion' to (B-0) of from the committe OF CONSISIENCY. February 12. the Planning and made the find and: determine that case number: the goals, objectives. policies of the Myers: Consistent with the future use of Hibbs Myers: It has met minimum requirements of our staff. William Rogers made: a motion: to approve the  Edward Myers seconded that  voted to ste Use Plan  of is  and in the public interest  of Consistency. voto (8-0) of approval from the  Bruce Rogers OWNER WILISSAMUEL, A.T.W. CNOX,3  that LLC M ETUX 121 LLC ETUX IRENE ETUX IRENE ETUXI IRENE IRENE LLC  by 2519 RD HIBBS ROAD C/o GARY w wooD K-7 cou OUSE SQUARE K-7 NE K-7 LANE K-7 MANN TANGLE EWOOD COURT K-7 LANE HIBBS ROAD C/O GARY w wooD K-7 PO BOX 1939 HIBBS RD 4007 JONES ST EXT HIBBS ROAD 4426 ARENDELL ST  wooD LAWN & certiry that request at 869 Signature  THI  CITV  were via first class mail to thet following addresses concerning the  IX. Carteret County Radio System Project Vendor Discussion  Mr. Stephen Rea, EMS Director, stated that on October 18, 2023 the public bid for the new proposed radio system was opened. Two vendors completed the RFP process. After several meetings with the scoring committee, JVC/Kenwood was selected as the vendor of choice. Commissioner Chadwick asked about coverage areas and upgrades. Mr. Rea responded that the new vendor must provide 95% coverage. Commissioner Wheatly asked what the percentage was now. 85% was Mr. Rea's response. Commissioner Shinn asked why not 100%. Mr. Rea responded that the weather is one factor, the vastness of the county was the Chairman Farrington said this is a big-ticket item. Commissioner Chadwick asked if we are using the opioid funds. Dee Meshaw responded no, it will be mostly ARPA funding. Commissioner Cavanaugh asked how much this is going to cost. Mr. Rea responded that Commissioner Cavanaugh made a motion to approve JVC/Kenwood and to allow contract negotiations to proceed. Seconded by Commissioner Chadwick. The vote was unanimous.  other.  JVC/Kenwood's bid was $12M.    COUNTY OF CARTERET  DEPARTMENT OF EMERGENCY SERVICES  Stephen Emergency Rea Services Director DATE: TB:  Office 252-222-5841  Thursday Chairman February. Jimmy Farrington, 29, 2024  SUBJECT: Stephen Radio System Emergency Vendor Approval Services Director  The Engineering, Carteret Inc County (consuitant). Emergency. and Carteret County has Scoring been working Committee with to Federal review At three the (3) end vendor of the RFP period Out of the County. three (3) Emergency vendor Services only received. two (2) a total of the of proposals to move to the scoring complete. and followed the (1) parameters. vendor did of not the follow the and parameters approyed of the minor the scoring design of request the Radio change System the Project.. Carteret Carteret County Radio County. Scoring Emergency Committoe Services completed would like to recommend JVC/Kenwood to be the vendor of choice for the completion of the  the proposals from RFP: and was disqualified. Carteret, proposals. County.. from the Radio two Scoring vendors. Committoe getting Carteret County Radio Project.  that we received.  on questions scoring answered the approved and a  you will find the sheets for both vendors.  X. Continued Discussion on Public Safety Pay Increases  Sheriff Buck stated he continues to have issues with recruitment and retention of staff. Over the years we have had trouble recruiting people due to the salary and competition with surrounding departments. This is not unique to Carteret County. But recently, we have had short timers who take their training to other departments and we are not getting enough applicants to fill the vacancies. The surrounding counties and municipalities are competing for the same folks. Some recruits don't teven apply to the Sheriff's Office because of the low starting salary. There are also fewer people looking to geti into law enforcement due to the risk of being sued or prosecuted. Low salaries and COLAS affect the ability to retain staff. All turnover is not a bad thing but what we have been experiencing creates a burden in other ways. Onboarding is tremendous. That process is time consuming. Paperwork is tremendous. After someone is hired, we then get them going through field training. Supervisors are spending a lot of time doing field training. Along with field training, they learn about records maintenance, driver training, etc. There are a number of programs they must train on. Now we also have training that deals with mental health and drug abuse. My issue is not the dollars it costs when they leave, it's the knowledge they receive from us. That is a valuable commodity. The actual experience of doing the work and dealing with the people is lost. We have a revolving door. I'm Commissioner Cavanaugh asked how they are solving the problem, pay increases can't be the Sheriff Buck disagreed. Sherif's Office pay is at the very bottom locally. A 12% salary increase is being requested. Sheriff Buck stated he is not asking to be the top but near the top to be in a Commissioner Wheatly said he has heard this from Asa several times. We have been playing leap frog with the other agencies. Increasing the pay is only a temporary fix. Chairman Farrington said this is informative for the public. Out of all of those departments, who has the best retirement plan? Is there something more that we can brag about? Vice-Chairman Mansfield responded that we all participate in the local government retirement system. Commissioner Wheatly asked about the number of police officers in Morehead City. A Morehead City councilman was in the audience and responded that they have 144 total staff.  not the only sheriff with this problem.  only answer.  better position to recruit experienced officers.    47 are police officers. It is the second largest behind the Sheriff's Office. Carteret County has Commissioner Wheatly asked who would get the pay raise. Sheriff Buck responded everyone Commissioner Quinn asked if those municipalities who pay more have vacancies. Sheriff Buck Commissioner Chadwick asked Mr. Burns about making a pay plan for the Sheriff and 911/EMS. Mr. Burns said we don't want to get into making two separate pay plans. Commissioner Cavanaugh asked about the cost of training. Sheriff Buck stated we budget about $35K for training a year for criminal division. $15K to $20K for the detention officers. Commissioner Cavanaugh said the recruitment problem is everywhere including the military. All the time, effort, and money spent but I don't blame our folks for leaving to go to better pay. But that knowledge stays in the county even ifi it's as a municipal employee. Something has to change with the constant requests for pay increases. Just throwing more money at it is not solving the problem. I have the highest respect for law enforcement. Ihave the highest respect for you as the County Sheriff. Have you considered any other alternatives toj just doing a pay Sheriff Buck said al lot of places do a market study and keep pace as they go. We don't. We don't keep up with inflation. We are getting left behind. Irequest pay increases in my budget Commissioner Cavanaugh said I'm surprised there are people working for you now. The pay Sheriff Buck said we have enough money in lapsed salary to cover a 12% increase for the rest Commissioner Wheatly said can we require 5 years of service? Some agencies do sign employment contracts. Sheriff Buck said Id don't want to get in the business of suing people who Chairman Farrington said al lot of the police officers don't live in the towns they serve. Some don't even live int the county. It is evident that we have an issue. We have got to do something. Ankle monitoring has a value too. We can't keep up with Morehead City. You have saved us  73 sworn personnel.  except the top four highest paid.  replied some, but I know we have deputies applying to Morehead City.  increase?  and don't get it. Wages are not going down. scale has not kept up with inflation.  of this fiscal year. That will be an additional $600K next year.  want to leave.  money with peer recovery programs, etc. This is a big deal. Commissioner Chadwick said we talked about a bonus program.  Sheriff Buck said Carteret Community College does not offer detention officer school. lam down 8 positions in our jail. That school is 4.5 weeks. We are down an entire shift in our jail. I am going to get to a point where I have to close al block of that jail. Then we will have to pay to move them to other facilities at a high cost to us. It can be up to $500K to house inmates at other jails. It takes time, gas, vehicles, etc. indirect costs that also have to be calculated. Commissioner Chadwick stated when you asked for an increase in 2021, how much did you get? Sheriff Buck said Ia asked for $42K but received $40K in salary per year.    Commissioner Chadwick said even if you get the 12%, Morehead City will still be $7K higher. We just spent $12M on a radio system. What happens if you don't have a man to respond? Sheriff Buck stated municipalities are not required to provide law enforcement and jails. The County must do that. We have to provide those services. The Board must adequately fund it. I should be up here asking for more than 12%. lhope that you know when I come up here it is because there is a need. My staff are the ones who deal with needs every day and I can't keep doing what IV was elected to do if we don't increase wages to keep up. The public expects a certain level of service. Idon't want to be a sheriff of an average organization. We have got to Commissioner Chadwick made a motion to fund the 12% increase to begin immediately using Commissioner Quinn asked for a specific motion, we are jumping all over the place. Commissioner Shinn agrees the Sheriff's Office needs some help, but we have only got 3 months remaining in the fiscal year. Iwould prefer if we can hold this off and see where the entire budget falls before we make a decision. We don't know what that is going to do to the Commissioner Wheatly said Asa needs help now. Ithink the Sheriff has put thought into what Sheriff Buck said we return lapsed salary every year. Commissioner Shinn said I don't think you Sheriff Buck said if we don't adjust the salaries nowl can't do my. job. lam being conservative in my ask of 12%. Ifllet this turnover continue, Icould be accused of running the Sheriff's Commissioner Chadwick gave examples of the last pay increase keeping two experienced staff Chairman Farrington said he agrees with Commissioners Shinn and Quinn. Commissioner Shinn said let's fit this into the new fiscal year. Commissioner Quinn wants to wait until the next Commissioner Chadwick restated his motion of a 12% increase. Commissioners Wheatly and Chadwick voted for. Commissioners Mansfield, Farrington, Quinn, Shinn, and Cavanaugh  fill these positions and stop losing employees.  funds from lapsed salary. Commissioner Wheatly seconded.  budget as a whole. he needs.  can budget on anticipated lapsed salary.  Office into the ground. members.  meeting to make a decision sO we don't make a mistake.  voted against. The motion failed. XI. Manager's Report  Tommy Burns stated you can make the same pay argument for all first responders and we have a staffing problem with the 911 Center. lwould suggest at some point that we do a pay survey ourselves. We have done it in the past. The challenge with 911 is you can only train 4 people at one time. We have 8 of 28 vacancies at the 911 Center right now. Our EMS Director is  working in the 911 Center.    Commissioner Cavanaugh said Ihave had to call 911 for assistance with my wife. The system works like a well-oiled machine. Is the pay scale similar to the Sheriff's Office? Mr. Burns said Commissioner Chadwick said it is a hard job. Inflation is causing the pay increase. Mr. Burns continued, this is a problem all over the state. One quick thing, we should be starting the façade work on the courthouse soon. We don't know the full extent of what the repairs may include. Our new Capital Project Manager has been here for one month now. We have asked Lastly, we are still working through the budget. We just had our 2nd meeting with school  they are not paid as well as the Sheriff's Office.  him to review the jail project.  leadership. More budget info coming in the May time frame.  XII. Board Appointments  Board of Equalization and Review: No Board Action Required  911 Communications Advisory Board: Commissioner Chadwick nominated Chief Deputy John Nyberg to an unexpired term as the Sheriff's Office Representative. Child Fatality Prevention Team: Commissioner Cavanaugh nominated Merle Hunt, Jr. as the Emergency Medical Representative to a 3-year term. Approved. Juvenile Crime Prevention Team: Commissioner Cavanaugh nominated Marlo Blake as the Court Counselor Representative to a 2-year term. Approved. Municipal ETJ-Newport Planning Board: Commissioner Shinn nominated Johnny Whaley to serve Ms. Quinn's unexpired term as the ETJ Representative. Approved Peer Recovery Center: Chairman Farrington nominated Nick Wilson to a 2-year Senior Center Advisory Board: Commissioner Cavanaugh nominated Shirley  Approved.  term. Approved.  Cobb for reappointment. Approved.  Boards ny ofs Chris Chadwick Ed Shinn TO: FROM: DATE:  Tommy County Manaser,, R. Burne," the Board  Board of Commissioner Lori Turner March 18, 2024  SUBJECT: Appointments  The following appointments are noted for discussion at the March 18, 2024 meeting: BOARD Rachel OF EQUALIZATION Hammer, appointment & REVIEV tabled from the February 19, 2024 BOC BISOMMVMSATOHN Chief Deputy, John ADVISOI Nyberg. BOARD Ofrice Representative. appointment to an unexpired term, CHILD FATALITY Merle PREVENTION Emergency TEAM Services Representative, appointment: to a 3-year term,  she has ocumented for the  her application application application JUVENILE: Mario CRIME Blake, PEERI  26 Feb: 2024 No  Action  COUNCIL  to a 2-year term, application attached term One Seat of Tawnya Avallable: Quinn who resigned, application  MUNICIPALET-NEWPORT PLANNING tment to fill BOARD the  attached Johnny Whaley. appointment: to fill the unexpired term of Tawnya Quinn who resigned, application  appointment to a 2-year term,  attached  Rachel Hammer, her application  tabled from the February 19. 2024 BOC Meeting. she has  26 Feb 2024 No Board Action Required,  for the  SENIOR Shirley CENTER ADVISORY BOARD. vanaugh's Representative. reappointment to a 2-year term,    XIII. Commissioners' Comments  Commissioner Shinn stated that he first wants to clarify that he fully supports the Sheriff and his needs. Ijust feel strongly like it is an important decision and deserves more conversation. He does a great job. Idon'tt think they make enough but they make what we are able to pay. Congratulations to the employees of the month. Newport's pig cooking is April 4-5th. You can Commissioner Cavanaugh stated I agree with Commissioner Shinn's comments about the Sheriff's Office. We just need to look closer at it; iti is a big-ticket item. The raise is a short-term fix to a long-term problem. What we are doing is not working. Some other intervention is needed. Law enforcement officers put their lives on the line. We don't have that much of a problem here. Bryan Nicklow talking about the voting machine. We don'thave a problem with computer hacking. Issues about voting machines you need to go up toi the state level. Congratulations to the Jaime Long award winners. Heather you have some big shoes to fill and you have done a good job. Hats off to you. Congratulations to Sandy on her retirement. Happy  now drive through to pick up BBQ. Lastly, Happy Easter.  Easter.  Vice-Chairman Mansfield reiterates the others comments and Happy Easter.  Commissioner Quinn stated his voice may sound hoarse because he has been cheering on the NC State Wolfpack. He congratulated the employees of the month. He sent his condolences to the Fowler family. Commissioner Quinn addressed the School Resource Officer (SRO) issue at White Oak Elementary School, stating the Cape Carteret Council decided to remove support for the SRO. They want the County to take over the cost of the SRO. This Board has supported SROS for schools not in a municipality. We support the towns ini funding SROs, we do this to protect our children. Mr. Fowler was instrumental in having an SRO in White Oak Elementary. Cape Carteret has the longest history of support for an SRO. County Sheriff Asa Buck just outlined the problem he has. Deputies need to be out patrolling. Two of my fellow commissioners, Tommy, and I met with the town manager and their commissioners. We have asked Emerald Isle if they are willing to provide an SRO and other options. One other commissioner bragged that the Carteret County Board of Commissioners would rather keep taxes low. I'm proud that we have been able to keep taxes low. We are elected for that reason. Cape Carteret received over $50K from the County and State for an SRO. During the summer they get to use that officer out on patrol. It costs them about $20K. This is not a cost issue. Parents want an SRO. This is a political game. lurge all parents with kids to contact the Cape Carteret council to let them know that using our children as a political pawn is reckless. Commissioner Chadwick offered condolences to the Fowler family. Cape Carteret is shirking their responsibilities to protect our children. They are just passing the buck to the County. Commissioner Wheatly congratulated the three new commissioners. PII be glad to help you as much as Ican. lwant to say that Isupport what Commissioner Quinn said about the SRO. To pull the SRO and put it on the County is reckless. You just heard the problem. Former Commissioner Comer always said if you are going to be a town be at town. Chairman Farrington offered condolences to David Fowler's family. He wished everyone a Happy Easter. He congratulated the employees of the month. lalso echo what Commissioners Quinn and Wheatly said about Cape Carteret. In reference to the Sheriff, I support Asa. He is the best sheriff in NC. He has been conservative. Ididn't vote tonight because we need to  Happy Easter.    think this thing through. Towns don't have their own jail blocks. We have got to do something different. Morehead City, it is shocking what they did. commend them if they can afford to do that. We have to come up with a strategy that works. This is forever money. We don't know now what we are going to give for raises. Ichallenge the Board to look at how many years money has gone back into the fund balance for lapsed salaries. lam proud of how this county responds to problems. llove Asa Buck. Thanks everybody for coming tonight. We are going to go into closed session, but may go back into open session to take board action. XIV. Closed Session Pursuant to General Statute 143-318.11 for the Permitted Purpose of Discussing (a) (1) Approval of the January 8, 2024 Closed Session Minutes, and (a) (6) Commissioner Wheatly made a motion to go into closed session. Seconded by Commissioner Commissioner Mansfield made a motion to go back into open session. Seconded by  Personnel  Cavanaugh. No vote was made.  Commissioner Shinn. The vote was unanimous.  Commissioner Cavanaugh made a motion to hire Sharon Griffin as the Interim County Attorney.  Seconded by Commissioner Chadwick. The vote was unanimous.  XV. Adjournment The vote was unanimous.  Commissioner Mansfield made a motion to adjourn. Seconded by Commissioner Chadwick.  Jimmy Farrington, Chairman  ATTEST:  Lori Turner, County Clerk    IV. Consent Agenda  2. Tax Administrator's Report/Releases & Refunds/NCVTS Reports  a. March 2024 Tax Administrator's Report    Carteret County Tax Administration  Tax Administrators Report as of March 31, 2024  2023 Tax Levy Details (County Only): Total Levy: $55,928,267.98 Total Collected: $54,467,986.91 Uncollected: $1,460,281.07  Total Collection Rate as of March 31, 2024: 97.39% 2013-2022 10-Year Tax Levy Details (County Only):  Total Collected for prior years through March 31, 2024: $72,163.84 ttpsy/acrobatadobe.comidhmaidieVA6C278B5c6s-0b8l-4ide-a88-arf0e8lb0a3a  Carteret County Tax Administration I 302 Courthouse Square I Beaufort, North Carolina 28516-1898    IV. Consent Agenda  2. Tax Administrator's Report/Release & Refunds/NCVTS Reports:  b. March 2024 Release and Refund Reports    Carteret County Tax Administration  March 2024 Release and Refund Report All Jurisdictions  As of March 31, 2024  March 2024 (All Jurisdictions) Total Releases: $42,630.70  https:/acrobat.adbe.com/d/umaaidisc:VA6C2:93C0b583-05d-4991-sa6e-b17fa75faa31  Total Number of Refunds: 75 Total Amount in Refunds: $35,432.90  https/acrobat.adobecomldhumaaidseva6e274b2aal-haj0-3ac-sISsa51  Total Number of Solid Waste Releases: 118 Total NCVTS Refunds: $6,368.58  Carteret County Tax Administration I 302 Courthouse Square I Beaufort, North Carolina 28516-1898    IV. Consent Agenda  2. Tax eleases/Refunds/Collectors Report  - March 2024 NCVTS Motor Vehicle Refund Reports    North Carolina Vehicle Tax System NCVTS Pending Refund report  ReportDate ALIYETT PAUL ALYETT. PAUL LEE LEE ANGLE, NOAH ANGLE, NOAH  Tax ($33 $37 ($87.1 18) ($117.94) ($15.38) 50.00 $70.21) ($8.26) ($12:36) $0.00 ($12:36) ($7.49) $0.00 Refund ($7.49) $19.85 ($119.21) $0.00 ($119.21) ($39.44) $0.00 ($39.44) Refund $158.65 ($1.74) $0.00 ($1.74) ($0.53) $0.00 ($0.53) ($0.10) $0.00 ($0.10) Refund $237 ($3.57) $0.00 ($3.57) ($1.05) $0.00 ($1.05) ($021) $0.00 ($0.21) Refund $4.8 9010 Tax ($137.77) $0.00 $137. Tax ($40.52) $0.00 Refund $178.29 Tax $0.00 $0.00 $0.00 ($115.92) $0.00 $20.21 $0.00 $20.21 $21.27 $0.00 $21.27 Refund $74.44 ($9.94) $0.00 ($9.94) ($2.92) $0.00 ($292) ($1.76) $0.00 ($1.76) $14.62 ($103.68) $0.00 ($103.68) ($30.50 $0.00 ($30.50) ($6.10 $0.00 ($6.1 10) $140.28 ($66.23) $0.00 23) ($19.48) $0.00 ($19.48) ($11.69) $0.00 ($11.69)  JUANCIR 204PROWLER LN BLALOCK PERLA 4362MOYE FARMVILLE RIVERA TURNAGE RD ELIZABETH ELIZABETH IVEN BLUE GREEN BLUE GREEN CAUSEWAY CONSTRUCTO CONSTRUCTIO ATLANCTC NINC NINC 28512 5496H OREHEAD CIY, PLANERFABRI PLANERFABRI CLARK, DENIS CLARK, DENIS 104BOBBYS NEWPORT, NC Proration 28570 CLARK, DENIS CLARK, DENIS 04 BOBBYS NEWPORT,N NC Proration MARK MARK DR 28570 COX MILTON CoX MILT TON 118 NEWPORT,NC RAY RAY SHEPHERD 28570 CREAMER, KURTS SERENO KURT SERENO 27614 $100 WAY DAW. RYAN DAW. RYAN DAW BEAUFORT, Proration 0058 NATHANIEL RD NC28516 DUNN, DUNN, 304BASILDR JENNIFER JENNIFER ROBERT 28570 ELISSA ELISSA HECKMAN, 400SAILVIEW BEAUFORT, Adju CODYS NC28516 1of3  03/142024 9010  03/11/2024 9010 80  LAZ7737  9010    North Carolina Vehicle Tax System NCVTS Pending Refund report  ReportDate 8:13:38AM  HEPP, HEPP, KATHRYN KATHRYN KANE, ALAINA KANE, ALAINA KAWELO, KAWELO. KAWELO, KEADLE, PAUL KEADLE, PAUL JONES JONESII KEELER, KEELER, DONNA DONNA PUFPAFF PUFPAFF BELL ONEAL ONEAL  APT PINE KNOLL SHORES, NC 28512 ATLANTIC 28512 MOREHEAD Proration BEAUFORT, 28570 28570 Prora 28512 Proration NC28516 NC Proration 28570 PINEKNOLL Proration SHORES, NC 28512 NEWPORT,NC Proration. 28570 NC28516  0074948534 HEPPKAT Refund 2023-0000-00 E505IC  ($42.01) ($29.65) ($6.79) $0.00 Tax ($9.64) $0.00 ($15.45) $15. ($18.11) $0.00 ($20.85) $0.00 $20.85) Refund ($99.11) $0.00 ($134.09) $0.00 $134.0 ($17.49) $0.00 Refund 250.69 ($9.08) $0.00 ($9.08) ($2.06) $0.00 $2.06) ($2.48) $0.00 Refund $13.62 ($47.26) $0.00 ($47: ($5.56) $0.00 $5.56) ($8.34) $0.00 Refund $61.16 ($23.84) $0.00 $23.84) ($15.08) $0.00 ($15.08) Refund $38.92 ($18.13) $0.00 $18.13) ($5.49) $0.00 ($5.49) ($3.30) $0.00 ($3.30) $26.92 ($31.1 18) $0.00 ($31.1 18) Tax ($3.67) $0.00 ($3.67) Tax ($5.50) $0.00 ($5.50) Refund $40.35 9010 Tax ($2241) $0.00 ($2241) 1353 Tax ($15.82) $000 ($15.82) ($0.99) $0.00 ($0.99) Refund $3922 ($24.31) $0.00 ($24.31) ($5:37) $0.00 ($5.37) ($6.43) $0.00 ($6.43) $36.11 ($6.75) $0.00 ($9.41) $0.00 ($1.23) $0.00 $1.23) $17.39  POBOX2 2642 ROBERT ROCHELLE 503BROWN PELICANWAY SEAGATE RUN POBOX2 2787 UNIT7 POINTRD LINDA NETH WHITE BRADLEY. MCANAW, MCANAW, 151 ATRICK TRICK CRYSTAL BEECHWOOD 4936 BROOKE BROOKE HIGHWAY1 101 RICHARD GOLDENEYE SCOTT SCOTT CT 1of3  1351 9010 1159  BAH7510  $325B JEN8748  1352  JKF5197  9010 39    North Carolina Vehicle Tax System NCVTS Pending Refund report  MCCONNELL, MCCONNELI  NC 27612 NEWPORT, NC Prora 28570 CAPE BEAUFORT, NC28516 NEWPORT, NC Adjustmen 28570 $100 STAFFORD,VA Proration 22554 MOREHEAD Proration AUFORT, Proration 0076091117 NC28516 PINE KNOLL Proration 0059227178 JBX1773 28512 NC28516 EMERALD Proration ISLE,NC:28594 NC 28570  9010 1351 03/042024  $0.00 ($1,758.21) $0.00 ($1758.21) Refund $0.00 $0.00 $23.44) $0.00 $0.00 ($472) $0.00 ($4.72) $1.72 $0.00 $1.72 $2.00 $0.00 $2.00 $1.00 ($1.97) $0.00 ($1.97) ($0.47) $0.00 ($0.47) ($0.58) $0.00 ($0.58) Refund $3.02 $18.04) $0.00 ($18.04) ($3.98) $0.00 ($3.98) (S477) $0.00 ($4.77) $26.79 ($231) $0.00 31) 15) $0.00 $3.46 ($10.27) $0.00 ($10.27) $2.49) $0.00 ($1.25) 50.00 ($1.25) $14.01 $61 $0.00 $61. ($83.67) $0.00 ($83.67) ($10.92) $0.00 ($10.92) Refund $156.44 ($32.44) $0.00 ($32.4 $0.00 $229 ($1.43) $0.00 ($1.43) Refund $56 ($1227) $0.00 ($1227) ($17.1 10) $0.00 ($17. ($223) $0.00 ($223) Refund $31.60 ($26.3 $0.00 ($26. ($12.79) $0.00 ($12.79) Refund $39.15 ($27.81) $0.00 $27.81) ($4:21) $0.00 ($4.21) $5.06) $0.00 ($5.06) $0.00 ($421)  3015HWY2 24  TR9448  INC MINER, MINER, ARLENE ARLENE MINES, JANICE MINES, JANICE EMILY EMILY NAUSE, NAUSE, RONALD RONALD PETER PETER PAYNE, PAYNE, SHAWNANN SHAWNA ANN PINER, DENNIS PINER, DENNIS JAMES JAMES RAY, RAY, ANTHONY ANTHONY LYNN LYNN RIDEOUT RID EOUT, DANA COOPER  9010 27 03/132024  OTWAY CREEKRD 123 ERGREE NLN 706NFORTY  2R2438  2024 03/192024  ORN  PXC4780 RHR5138 292WDV  SPEICHER, SPEICHER, DORIS DORIS PEDERSEN PEDERSEN TIMOTHY BRIAN  1556    North Carolina Vehicle Tax System NCVTS Pending Refund report  ReportDate 41202481338AM ROADCIRLOT  Refun ($28 $0.00 $0.0 ($7.81) $0.0 $43.38 ($4.63) $0.00 ($4.63) ($1.40) $0.00 ($1.40) ($1.40) $0.00 ($1.40) Refund $743 ($1.10) $0.00 ($1.10) ($0.33) $0.00 ($033) ($0.33) $0.00 ($0.33) tefund $1.76 $0.00 $0.00 $102.07 $0.00 $102.0 Refund $361.51 ($12267) ($90.67) $0.00 $0.00 ($16.00)! $0.00 Refund 229.34 ($77.16) ($4.44) ($25.53) $1.47) ($27.00) $108.60 Refund Total $6368.58  SPRINGLE, GENE AUTRY GENE AUTRY JR STAVENGER, STAVENGER, 254: EDAR WILLIAM WILLIAM CATHY. STANLEY STANLEY STAVENGER, STAVENGER, STAVENGER, 2543CEDAR WILLIAM STANLEY WALL, LEWIS WALL, LEWIS EUGENEJR EUGENE JR CARSON CARSON wooD, DAVID WooD, DAVID RAY RAY  00611 96440 HKX2481 RetumdGenerateddue  NC:28516 EDAR  2022-0000-00 RetumdGenerateddue EDR9420 JJN3323  9010 03/18/2024 9010 03/26  CATHY. ISLANDRD  24531 NC28516  COURT    IV. Consent Agenda  3. Approval of the Following Budget Amendments: Building at Carteret Community College  a. $700,000 for an Emergency Boiler and Repairs to the McGee    Lori Turner From: Sent: To: Cc: Subject:  Dee Meshaw Lori Turner Tommy Burns  Wednesday, April 3, 2024 6:40 PM  Fwd: Request for Emergency Funds for McGee Mechanica/Domestic Water Repair  HiL Lori,  Please see Tracy's email for the April agenda item.  Thanks Dee Sent from my iPhone Begin forwarded message:  From: Tracy Mancini mancnt@carteretedu Date: April 3, 2024 at 6:29:36PMEDT deem@carteretcountync.gov>  To: Tommy Burns <Tommy.Burns@carteretcountync.gov>, Dee Meshaw Christopher. Johnson Christopher.Johnson@carteretcountync.gov>  Cc: Cindi Goodwin cynthiaj2747@carteret.edu>, Donna Cumbie cumbed@anteretedu, Subject: Request for Emergency Funds for McGee Mechanica/Domestic Water Repair CAUTION: This email originated from outside of the organization. Do NOT clickl links or open attachments unless  you recognize the sender and know the content is safe. Dear Manager Burns and Deputy Manager Meshaw,  As previously discussed, Carteret Community College experienced a significant HVAC failure in. January 2024, during which time many of the classrooms, labs, and offices in the building had to be supported by portable space heaters. Efforts to repair the failure resulted in the discovery that deferred maintenance on our mechanical and domestic water loop piping in McGee has led to a catastrophic situation which requires prompt and comprehensive action. Initially, the College planned to repurpose $500,000 from our capital allocation (which had been earmarked for McGee one-door student services renovations) for the repair and defer the start of the one-door renovations to 2024-2025. However, when we put the work on the mechanca/domestc water project out for bid, we were surprised to receive only two bids  (two others declined to bid). The low bid for the work is $1.2 million.  This project consists of  1    1. Replacing all existing chilled and hot water loop piping and replace it with PP-R piping (Aquatherm). (Staff consulted with the County's Value Engineer, Christopher Johnson,  who agreed on the approach.)  2. Replacing all existing gate valves, butterfly valves, and ball valves that are on existing pipes, ast the old ones are corroded and terribly degraded tot the point they break when  we attempt tot turn them.  3. Replacing all the old. Johnston (air controlled) chilled and hot water actuator valves that 1. Removing anold electric boiler which was abandoned and left in the mechanical room  are on existing air handlers by using Belimo control valves.  causing space issues.  2. Repairing the shaft and squirrel cage on air handler #2 and replacing the motor on air handler # 3t to mitigate vibration and noise issues for offices and classrooms.  3. Replacing thrée existing old water heaters with the same gallon-size - which will offer  better efficiency.  4. - Replacing five exterior hose bibs (like existing size and style) with the use of a Al key factor ini the high estimates was labor: All work was to be scheduled and performed to best avoid interruption of instruction in our welding, trades, cosmetology, esthetics, manicure technology, and massage therapy labs, which require significant daytime, night, and weekend usage. Some of these labs are inspected and approved for use by statewide accreditors and/or licensing boards and contain specialized equipment, making it An additional factor was the likely need to bring ini temporary. A/C units as we move into warmer weather, since existing units could be down for significant periods ofi time during College staff appreciates Mr. Johnson's prompt review, and we look forward to working with him to identify potential value engineering negotiations if we are able to proceed with accepting the bid. Therefore, we humbly request additional funding of $700,000 to accept the low bid and vow to be diligent stewards of those funds to accomplish a long-term Please let me know iflcan provide additional information. We appreciate your  commercial water key.  impossible to relocate programs.  replacement.  solution to the situation. consideration oft this request.  Sincerely, Tracy Mancini  2    Dr. Tracy Mancini President  CARTERET COMMUNITX COLLEGE  3505 Arendell Street Morehead City, NC 28557 (252) 222-6140 (office) monchiecortereledu  Privacy & Confidentiality Notice Email correspondence to and from this address is subject to the North Carolina Public Records Law and shall be disclosed to third parties when required. (N.C.G.S. Ch. 132)  3    Carteret County Budget Amendment Fiscal Year 2023-24 Department Date:  Carteret Community College 4/15/2024  Justification: Appropriate Community College funds for emergency repair McGee Building  Fund General Fund  Description Appropriated Fund Balance  Account Number 110.00.3990.990  Increase 700,000 700,000 700,000 700,000  Revenues  Total Increase in Revenues Expenditures  General Fund  Community College Capital  110.70.5900.69903  Total Increase in Expenditures  Approval Chairman, Board of Commissioners  Date:    IV. Consent Agenda  3. Approval of the Following Budget Amendments:  b. $2,000,000 Appropriating Restricted State Grant Funds for the  Carrot Island Shoreline Restoration Project    CARTERET COUNTY FINANCE  Denise H. Meshaw, CPA Assistant County Manager Finance Department  D  Tel: (252)728-8410 Fax: (252)728-0133 deen@caneetoumynegow ww.caneretcounynegow  37733 'AT  To: From: Date: Subject:  Board of Commissioners Dee Meshaw, Deputy County Manager April 15",2024  Carrot Island Shoreline Restoration Budget Amendment  Attached for your consideration is a budget amendment appropriating $2 million in restricted State grant funds for the Carrot Island Shoreline Restoration Project. As you recall, this dredging project was on the March consent agenda. Approval oft the attached budget amendment is recommended.  Carteret County Finance . 210 Turner Street . Beaufort, North Carolina 28516-1898    Carteret County Budget Amendment Fiscal Year 2023-2024 Department: Date: Justification: Fund  Beach Nourishement 4/15/2024  Appropriate funding for Carrot Island Shoreline Restoration  Description  Account Number  Increase  County Capital  Improvements Fund Revenues State Grants- NFWF &I NCI Land & Water 400.00.3990.990  2,000,000  Totall Increase in Revenues  2,000,000  County Capital Improvements Fund  400.20.8110.82100  Waterway Dredging Carrot Island  2,000,000  Total Increase Expenditures  2,000,000  Approval Chairman, Board of Commissioners  Date:    IV. Consent Agenda  3. Approval of the Following Budget Amendments:  C. $182,400 Appropriating State Lottery Repair and Renovation Funds for East Carteret High School Air Handler and Condensing  Unit Replacements    CARTERET COUNTY FINANCE  Denise H. Meshaw, CPA Deputy County Manager Finance Department  Tel: (252) )728-8410 Fax: (252)728-0133 dem@canesetounynegow www.caneretoumynegow  To: From: Date: Subject:  Board of Commissioners Dee Meshaw, Deputy County Manager April 15, 2024 School Capital Fund Budget Amendment  Attached for your consideration is a $182,400 budget amendment appropriating State lottery repair and renovation funds for East Carteret High School air handler units and condensing units replacement. The state requires these funds flow through the County, and thus the attached budget amendment is needed. The Schools anticipate the repairs being completed this fall. The attached budget amendment is recommended for  approval.  Carteret County Finance . 210 Turner Street . Beaufort, North Carolina 28516-1898    Carteret County Budget Amendment Fiscal Year 2023-2024 Department: School Capital Fund  Date:  4/15/2024  Justification: To apprpriate funding for ECHS air handler untis and condensing units and  appropriate state funding  Fund  Description  Account Number  Increase 182,400 182,400  School Capital Revenue  State repair and renovation funds 421.70.3330.300  Total Increase in Revenues  Expenses  HVAC Chillers Category!  421.70.8168.85200 182,400  Total Increase in Expenditures  182,400  Chairman Board of Commissioners  Date:    IV. Consent Agenda  3. Approval of the Following Budget Amendments:  d. $50,000 Accept Funding for Agreement Addenda #121 ARPA  TSF Public Health Services    Randall W. Williams, M.D., FACOG Interim Health and! Human Services Director  Carteret County Health & Human! Services Department of Social Services 210 Craven Street Beaufort, NC 28516 252.728.3181 Health Department 3820-A Bridges Street Morehead City, NC: 28557 252.728.8550 Environmental Health 252.728.8499 wwcanteretcoumtynegow  Nina M. Oliver, MS Health Director Jessica G. Adams DSS Director  CARTERET COUNTY HEALTH& HUMAN SERVICES Building Stronger. Lives Together  To:  Carteret County Board of Commissioners  From: Nina Oliver Health Director Date: March 26, 2024  Subject: Request to Accept Funding-Agreement Addenda #121 ARPA TSF Public Health The Division of Public Health'sLocal and Community Support Branch has awarded funding to the Carteret County Health Department through ARPA Temporary Savings fund in the amount of $50,000. The purpose ofthe funding is to support activities authorized under the General Aid-to- Counties Agreement Addendum including the delivery of the 10 Essential Public Health Services. We request the Board's approval to accept this funding. Should you have any questions, please  Services, $50,000  contact me. Copy oft the budget amendment and grant agreement attached.    Carteret County Budget Amendment Fiscal Year 2023-2024 Department: Health Date: 3/26/24  QuickBooks  Justification: Request to accept funding from the Division of Public Health to support local workforce development.  Revenue or  Account Number (HD  Fund  Expense Description: Account Name QuickBooks Ledger) Increase Decrease  General Fund Revenues  Health Center State Contrib Health Ctr  110.50.3511.303  50,000  Total Increase in Revenues  50,000  Expenditures Health Center Salaries Health Center FICA Health Center Retirement Contribution Health Center 401K Plan  110.50.5110.12100 110.50.5110.18100 110.50.5110.18200 110.50.5110.18700  39,680 3,035 5,300 1,985  Total Increase Expenditures Department Head Approval:  50,000    Division of Public Health Agreement Addendum  FY23-24  Pagelof4  Local and Community Support/ Local Technical Assistance & Training DPH Section /1 Branch Name Susan H. Little, 919-215-4471 susan.litteaahsnegov DPH Program Contact (name, phone number, and email) DPH Program Signature (only required for ai negotiable Agreement Addendum)  Carteret County Health Department Local Health Department Legal Name 121A ARPA TSF Public Health Services Activity Number and Description 07/01/2023 - 05/31/2024 Service Period 04/01/2024- 06/30/2024 Payment Period Original Agreement Addendum Agreement Addendum Revision # Background:  Date  I.  This funding, provided through budget receipts transferred from the. ARPA Temporary Savings fund and made available through the NCGA 2023 Appropriations Act, HB 259, provides a $50,000 grant in each year oft the 2023-2025 fiscal biennium to each local health department to support activities authorized under the General Aid-to-Counties Agreement. Addendum including the delivery oft the 10 Essential Public Health Services per GS $ 130A-1.1., the core functions of public health (Assessment, Policy Development, Assurance), and the specific health needs or health status indicators selected by each local Per HB 259, Section 4.7.(), "The funds appropriated from the State Fiscal Recovery Fund in this act and inj prior enactments oft the General Assembly shall not revert at the end of each fiscal year of the 2023- 2025 fiscal biennium but shall remain available to expend and appropriate until the date set by  health department.  applicable federal law or guidance."  II. Purpose:  This Agreement. Addendum for Activity 121 further enhances the ability ofl local health departments to deliver the essential services and core functions ofj public health to address the specific health needs or  health status indicators selected by the local health department.  htps/www.neleggovEnasciedlegslationsHatuIeyPDByAticleChple30A/Aricle_pdr:  Health Director Signature (use blue ink or verifiable digital signature)  Date  LHD to complete: [For DPHt to contact in case  LHD program contact name:  follow-upi information: isr needed.] Phone and email address:  Signature on this page signifies you have read and accepted all pages of this document. Template rev. June 2023    Page 2 of4  The North Carolina General Statute $ 130A-1.1(b) states: a local health department shall ensure that the following 10 Essential Public Health Services are available and accessible to the population in each  county served by the local health department:  Assessment  1. Monitor health status to identify community health problems. 2. Diagnose and investigate health problems and health hazards in the community. 3. Inform, educate, and empower people about health issues. 4. Mobilize community partnerships to identify and solve health problems. 5. Develop policies and plans that support individual and community health efforts. 6. Enforce law's and regulations that protect health and ensure safety. 7. Link people to needed personal health services and assure the provision of health care when 8. Assure a competent public health and personal health care workforce. 9. Evaluate effectiveness, accessibility, and quality of personal and population-based health 10. Research for new insights and innovative solutions to health problems.  Policy Development  Assurance  otherwise unavailable. services.  III. Scope ofWork and Deliverables:  These funds may be used for any public health program or purpose, any locally identified need or current health status indicator, and to support the delivery of the core functions of public health and 101 Essential Public Health Services. The Local Health Department must report at the end oft the fiscal year how the funds were spent related to the 101 Essential Public Health Services and core public health functions to address priority health needs or health status indicators selected by each local health department. Use ofthese funds may NOT supplant current state, federal or local funding. Toq qualify for these funds, the Local Health Department must have a Permanent or Interim Health Director per NC GS $ 130A-40. In addition, ifthat Health Director has never served in that role in North Carolina previously, that Health Director must participate in the Orientation for New Local Health Directors coordinated by the North Carolina Association ofLocal Health Directors. Additionally, the Local Health Department must be currently accredited by the North Carolina Local Health Department  Accreditation Board. 1. Performance Measures  IV. Performance Measures/Reporting Requirements:  a. Measure #1: The LHD shall invest this funding in specific health needs or health indicators including but not limited to the 10 Essential Public Health Services or core public health b. Measure #2: The LHD shall identify the specific health needs or health status indicators selected Measure #3: The LHD shall identify the impact funding will have/had on the identified health  functions.  for prioritization under this funding.  needs or health status indicators selected for prioritization.  2. Reporting Requirements  By July 24,2024, the LHD shall complete the following reports via the Smartsheet dashboard.?  htps./app.smartshectu.com/ppublis/EQBCI-820I8408E/D4AeUDAH6e536tb    Page: 3 of4  a. Expenditures by Type Report: LHD will provide funding expenditures by type for the annual 1. Personnel (Salaries, Fringe, Benefits, etc. Do not include contracted staff)  reporting period.  2. Training and Education 3. Travel and Mileage 4. Medical Supplies 5. - Ofire/Administrative Supplies 6. Contracted Services (included contracted staff) 7. Other administrative costs (specify)  8. Other (specify)  b. Prioritized Health Needs or Indicators and Statement of] Impact Reports: LHD will select one or more oft the following health needs or indicators prioritized for the annual reporting  period:  1.E Environmental Health 2.. Communicable Disease 3. Maternal Health 4. Child Health 5. Chronic Disease 6. Injury Prevention 7. Access to or Linkage to Care 8. Mental Health 9. Behavioral Health 10. Other health needs or indicators had on prioritized health needs or indicators.  Statement of] Impact: LHD will provide a statement that demonstrates what impact these funds  V. Performance Monitoring and Quality Assurance:  The LTAT Branch will monitor performance by reviewing the annual Expenditures by Type Report, the Prioritized Health Needs or Indicators and Statement of Impact Reports. These financial and performance reports are provided by the LHD via the Smartsheet dashboard. Ifthel LHD seeks assistance in clarifying any part oft this Agreement Addendum's requirements, LTAT Branch staffs shall provide technical assistance upon request. Ifadditional information is required, a  phone conference willl be conducted. VI. Funding Guidelines or Restrictions:  1. Requirements for pass-through entities: In compliance with 2 CFR $200.331 - Requirements. for pass-through entities, the Division of Public Health provides Federal Award Reporting Supplements to the Local Health Department receiving federally funded Agreement Addenda. a. Definition: A Supplement discloses the required elements ofa single federal award. Supplements address elements of federal funding sources only; state funding elements will not bei included in the Supplement. Agreement. Addenda (AAs) funded by more than one federal award will receive  adisclosure Supplement for each federal award.    Page 4of4  b. Frequency: Supplements will be generated as the Division of Public Health receives information for federal grants. Supplements will be issued to the Local Health Department throughout the state fiscal year. For federally funded AAs, Supplements will accompany the original AA. If AAs are revised and if the revision affects federal funds, the. AA Revisions will include Supplements. Supplements can also be sent to the Local Health Department even ifno change is needed to the AA. In those instances, the Supplements will be sent to provide newly received  federal grant information for funds already allocated in the existing AA.    Docusign Envelope ID: F7COD8F6-D527-4879-97D9-A09-A096F58C6F94  WicGridPrint  DPH-Aid-To-Counties: Activity 121 Service Period Payment Period 01 Alamance * 0 D1 Albemarle - 0 02 Alexander o 04 Anson D2 Appalachian * 0 07 Beaufort 09 Bladen 10 Brunswick * 0 11 Buncombe * 0 12 Burke 13 Cabarrus * 0 14 Caldwell 16 Carteret 17 Caswell 18 Catawba 19 Chatham * 0 20 Cherokee * 0 22 Clay 23 Cleveland * 0 24 Columbus * 0 25 Craven 26 Cumberland * 0 28 Dare 29 Davidson * 0 30 Davie 31 Duplin 32 Durham 33 Edgecombe * 0 D7 Foothills * 0 34 Forsyth 35 Franklin 36 Gaston 38 Graham D3 Gran-Vance * 0 40 Greene 41 Guilford 42 Halifax 43 Harnett 44 Haywood * 0 45 Henderson o 47 Hoke 48 Hyde 49 Iredell 50 Jackson  For Fiscal Year: 23/24  Budgetary Estimate Number :0  AA/131204 2BTS190 2000400000 07/01-05/31 08/01-06/30  ProposedNew Total Total  Total Allocated  50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000  0 0 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0  ntps/atcncahns.gowwiCGndPrntasp*  1/2    DocuSign! Envelope ID: 7COD8F6-D527-4879-97D9-A09-A096F58C6F94  WicGridPrint  51 Johnston * 0 52. Jones 53 Lee 541 Lenoir 55 Lincoln 56 Macon 57 Madison D4 M-T-W 60 Mecklenburg * 0 62 Montgomery * 0 63 Moore 64 Nash 65 New Hanover" 0 661 Northampton") 0 67 Onslow 68 Orange 69 Pamlico 71 Pender 73 Person 74 Pitt 75 Polk 76 Randolph * 0 77 Richmond - 0 78 Robeson o 79 Rockingham * 0 80 Rowan 82 Sampson * 0 83 Scotland * 0 84 Stanly 85 Stokes 86 Surry 87 Swain D6 Toe River o 88 Transylvania * 0 90 Union 92 Wake 93 Warren 96 Wayne 97 Wilkes 98 Wilson 99 Yadkin 00 Yancey Totals  50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000 50,000 $0.00 50,000 50,000  0 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0  * 0 * 0 * 0 * 0 - 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0 * 0  4,300,000  04.300,000,4300,000 03/06/2024  Sign and Date DPHI Program Administrator M4. Lindsay Novacek Sign and Date. DPHI Budget Office- -ATC Coordinator  Sign and Date- DPHS Section Chief mmees Sign and Date- DPH Budget Officer S.aslil  signed onl behalfo of Susan Littlel by  03/07/2024 3/7/2024  Sauf db 3/7/2024  SH: 3/7/2024  ntpslatencahns.gowwICGndPhntasp*  2/2    IV. Consent Agenda  3. Approval of the Following Budget Amendments:  e. $10,000 Accept Smiles for Kids Grant from Delta Dental Foundation    Randall W. Williams, M.D., FACOG Interim Health and Human Services Director  Carteret County Health & Human Services Department of Social Services 210 Craven Street Beaufort, NC 28516 252.728.3181 Health Department 3820-AI Bridges Street Morehead City, NC 28557 252.728.8550 Environmentall 252.728.8499 Health wwcantrecounyncgon  Nina M. Oliver, MS Health Director Jessica G. Adams DSS Director  CARTERET COUNTY HEALTH& HUMAN SERVICES Building Stronger. Lives Together  To:  Carteret County Board of Commissioners  From: Nina Oliver Health Director Date: March 26, 2024  Subject: Request to Accept Smiles for Kids Grant-Delta Dental Foundation  The Carteret County Health Department has been awarded a $10,000 Smiles for Kids grant from the Delta Dental Foundation designated for oral health services for uninsured, underserved children. Funds will be used to purchase portable equipment for the Dental unit allowing staff to We request the Board's approval to accept this funding. Should you have any questions, please  treat patients in temporary operatories.  contact me. Copy of the budget amendment and grant agreement attached.    Carteret County Budget Amendment Fiscal Year 2023-2024 Department: Dental Date: 3/26/2024 Dental unit.  AS400  Justification: Request to accept Smiles for Kids Delta Dental grant. Funds will be used to purchase equipment for the  NOTE: Whole dollars only, no cents  Account Number (County General Ledger)  Revenue or  Fund  Expense Description: Account Name  Increase Decrease  General Fund Revenues  Misc State Grants  110.50.3513.305  10,000 10,000  Total Increase in Revenues  Expenditures  Small Equipment Capital Outlay  110.50.5131.28000 110.50.5131.50000  4,120 5,880  Total Increase Expenditures  10,000  Approval Chairman, Board of Commissioners  Date:    DELTA DENTAL FOUNDATION  GRANT AGREEMENT  This Grant Agreement ("Agreement") is made as of 02-20-2024 ("the "Effective Date"), and entered by and between Delta Dental Fund dba Delta Dental Foundation, with its principal place of business at 4100 Okemos Road, Okemos, MI 48864 (hereinafter referred to as "Grantor"), and County of Carteret with its principal place of business at 302 Courthouse Square, Beaufort, NC: 28516 (hereinafter referred to as' "Grantee") (collectively WHEREAS, Grantee has submitted a proposal to Grantor received on 02-15-2024 (the "Proposal") to request financial contribution towards funding Oral Health Services for Underserved Children described therein (the WHEREAS, Grantor agrees to make a grant to Grantee for $10,000 as ai financial contribution towards the  the "Parties").  "Project"); and  Project, subject to the terms and conditions set forth herein (the "Grant").  NOW, THEREFORE, the Parties agree to as follows:  1.  Scope of Project. Grantee shall perform the Project as set forth in the Proposal, a copy which is  provided as Attachment A, and which is incorporated by reference herein. Any variations in the Project or the use of Grant funds from that described in the Proposal requires the advance express written approval of  Grantor. 2.  Project Period. The Project has been approved for a period of 12 months beginning 03-01-2024  and ending 03-01-2025 (the "Project Period").  Should Grantee desire to extend the duration of the Project Period, Grantee shall: submit a written request to Grantor no later than sixty (60) days prior to the Project Period end date. If Grantor approves the extension, the Parties shall execute an amendment to this Agreement. An extension of the Project Period will not result in an  increase in funding. 3.  Expenditures. All expenditures of Grant funds by Grantee must be spent within the Project  Period and must be consistent with the project budget as set forth in the Proposal (the "Project Budget") and as Any deviation from the Project Budget, such as under-spending or overspending Grant funds requires prior written approval of Grantor and may require an amendment to this Agreement, at the discretion of Grantor.  approved by Grantor, a copy of which is attached hereto as Attachment B.  Deviations from the Project Budget are not authorized retroactively.  4.  Records and Reports. Grantee agrees to keep a record of all receipts and expenditures relating  tot this Grant and to provide Grantor with any requested interim reports in addition to ai final written report summarizing the Project ("General Grant Report") promptly, but no later than thirty (30) days following the end oft the Project Period. A copy oft the report is also available online at wwwelagentallounattongeneralgant requests. Grantee report(s) should describe the progress in achieving the purposes of the Grant and include a detailed financial report and project status reports along with any other information reasonably requested by Grantor in a format acceptable to Grantor. If Grantee's organization obtains any audited financial statements covering any part of the Project Period of this Grant, please provide a copy to Grantor as well. Grantee is  4100 Okemos Road . Okemos, MI 48864 . 517-347-5333 . deltadental.foundation A5 501(c)(3) non-profit corporation affiliated with Delta Dental of Michigan, Ohio, Indiana, and North Carolina    required to keep the financial records with respect to this Grant, along with copies of any reports submitted to  Grantor, for at least four (4) years following the end of the Project Period.  5. reports.  Disbursement Schedule. Grantor will disburse Grant funds according to the following  schedule. Some disbursement dates may be contingent on receipt and approval ofi financial and project status  Amount  On or About  $10,000  March 2024  Grantor, ini its sole discretion, reserves the right to alter the above disbursement schedule at any time and to  impose such conditions upon disbursements as it may, ini its discretion, deem necessary.  6.  Grantor Right to Review and Evaluate. Grantor shall have the right to review and conduct an  evaluation of the Project funded by this Grant, which may include one or more visits from Grantor personnel to observe the Project, discuss the Project with Grantee's personnel and review financial and other non-patient records and materials connected with the activities funded by this Grant. All financial and other non-patient records relating to the Project shall be made available at Grantee's regular place of business for inspection by Grantor, or its designated representative, at reasonable times with advance written notice to Grantee. In the event Grantor finds non-compliance by Grantee related to the Project, at the discretion of Grantor, Grantee will be given an opportunity to correct any non-compliance issues. If Grantee fails to correct identified non- compliance issues within an agreed upon timeframe, Grantor may terminate this Agreement as set forth in  Section 13 of this Agreement.  7.  Title to Property Acquired with Grant Funds. Title to all tangible personal property, fixtures or  equipment purchased with Grantor funds ("Grant Funded Property"), shall be vested in Grantee. However, Grantor shall have a purchase money security interest in the Grant Funded Property until the General Grant Report has been accepted by Grantor. Grant Funded Property must be used for carrying out the Project as set  forth int the Proposal. 8.  Intellectual Property. Grantee owns any intellectual property it produces within the scope of  this Grant. Grantee agrees that all original material produced pursuant to this Grant will be made available to Grantor under a perpetual, irrevocable, royalty-free, nonexclusive, worldwide license to Grantor. Grantee assumes the burden and expense of clearing all third-party rights associated with such material, including but  not limited to copyrights, trademarks, and rights of privacy and publicity.  9.  Right to Return of Funds or Property. Any Grantor funds not used by Grantee for the purposes  of the Project as approved in the Project Budget remain the property of Grantor and shall be promptly returned to Grantor at the conclusion of the Project Period. Any Grantor funds misused by Grantee shall be repaid to Grantor. If Grantee fails to repay any portion of the Grant due, Grantor may take possession of the Grant Funded Property. Nothing contained in this paragraph shall limit or prevent Grantor from taking legal action to seek repayment of unexpended Grant funds or Grant funds which were not applied in accordance with the terms of  this Agreement.  Page 2of4    10. Publicity. Grantee agrees that Grantor may include information about the Grant award for the Project, including the name oft the Grantee, a description of the Project and the amount of the Grant on Grantor's website and in reports, press releases, documents, presentations, studies, tax returns and other public disclosures. All materials, reports, press - releases, documents, presentations, studies, etc., that are generated by the Grantee in connection with the Project shall need to be submitted to Grantor for review with a minimum of fifteen (15) business days prior to date of submission for publication and shall make reference to Delta Dental  Foundation and include Grantor's name and logo as supplied by Grantor.  11. Use of Project Results. If Grantee desires to publish the results oft this Project, Grantor shall have a minimum off fifteen (15) business days to review and comment upon the draft publication before submission for final publication. Grantor shall have a perpetual, irrevocable, royalty-free, nonexclusive, worldwide license to make, use, reproduce, distribute, display or make derivative works of all or any portion of the project results by any and all means andi in any medium or format, now known or later developed.  12. Releases. Grantee agrees that he/she shall execute all of1 the necessary Authorization Waiver and Release form(s) provided by Grantor for any and all organizations or individuals whose images will be used  as part of the Project.  13. Termination. Grantor may, in its sole discretion, immediately terminate this Agreement upon written notice to the Grantee. In the event this Agreement is terminated pursuant to this paragraph, Grantor shall have no obligation to make any contributions to the Grantee following the effective date of the  termination.  14. Compliance with Laws. In carrying out the Project, Grantee will comply with all applicable laws, regulations and rules and will not infringe, misappropriate, or violate the intellectual property, privacy, or  publicity rights of any third party.  15. Indemnification. To the maximum extent permitted by law, Grantee agrees to indemnify and hold Grantor and all of its officers, board members and employees harmless from and against all liability, damage or expense (including reasonable attorney's fees) which we mayi incur as a result of the Grantee's acts oro omissions, or those of any of the Grantees employees, consultants, contractors or agents, in connection with  the program or any breach byt the Grantee of this Agreement.  16. Authority and Validity. Each individual executing this Agreement on behalf of Grantee warrants that he has full power and authority to execute this Agreement on behalf of such organization. Grantee further warrants that this Agreement constitutes the valid and binding obligation of Grantee, enforceable in accordance  with its terms.  17. Nondiscrimination, Grantee affirms that Grantee will not discriminate on the basis of race, color, sex, religion, national origin, age, disability, sexual orientation, gender identity or veteran status either in  itse employment practices ori in its policies and procedures concerning access to services.  18. No Guarantee of Future Funding. Allocation of this Grant does not imply any future funding  commitment by Grantor.  Page 3 of4    19. Entire Agreement. This Grant Agreement and all attachments constitute the entire Agreement between the Parties regarding the Project and supersede all previous related understandings or written form  and must be signed by an authorized representative of both Grantor and Grantee.  20. Amendment. Unless otherwise permitted herein, any alteration in the terms of this Agreement must be in written form and must be signed by an authorized representative of both Grantor and Grantee. 21. Governing Law and Venue. This Agreement shall be governed by and construed according to the laws of the State of Michigan, without regard to its choice ofl law principles. The parties agree that venue andj jurisdiction shall properly lie in Ingham County, Michigan ori the Western District of Michigan.  22. Assignment. Grantee may not assign or delegate obligations under this Agreement, either in 23. No Agency. The Grantee is solely responsible for all activities supported by the Grant. Nothing in this Agreement creates a partnership, agency, joint venture, employment, or any other type of relationship. The Grantee shall not represent itself as an agent of Grantor for any purpose, and no authority to bind Grantor in  whole or in part, without Grantor's prior written consent.  any manner whatsoever.  24. Survival. Each party's obligations under Section 4. Records and Reports, Section 10. Publicity, Section 11. Use of Project Results, Section 12. Releases, and Section 15. Indemnification shall survive the  expiration or termination oft this Agreement and shall remain int full force and effect.  25. Counterparts and Electronic Signatures. Except as may be prohibited by applicable law or regulation, this Agreement and any amendment may be signed in counterparts, by facsimile, PDF, or other electronic means, each of which will be deemed an original and all of which when taken together will constitute INWITNESS WHEREOF, the Parties heretol have executed" this Agreement as oft the day and year first written above.  one agreement.  County of Carteret By (signature): Print Name:  Title: Date:  Delta Dental Fund dba Delta Dental Foundation  By (signature): Print Name:  Title: Date:  Page 4 of4    IV. Consent Agenda  4. Approval of the 2024 Olde Beaufort Farmers Market Agreement  to Use a Portion of the Courthouse Grounds    COUNTY & OBFM COURTHOUSE GROUNDS USE AGREEMENT  This Agreement is made this  day of March 2024 by and between Carteret County and the Olde Beaufort  Farmers' Market (OBFM) for the market to use the property in and around the Carteret County Courthouse that is owned by the County, including, but not limited to use of the semi-circular parking lot for the 2022 market season which will take place every Saturday from April 13", 2024 through November 30th, 2024, as well as the Holiday Market that will take place in the evening on December 14", 2024. Use of the property for morning markets during this time will occur from 6:30 AM until 3:00 PM on each day: a market is held. The Holiday Market will run from 2:00 Other times of the OBFM's use of the property during the year may occur as approved by the County-  PM until 9:00 PM.  The OBFM will runt the market professionally and maintain the neat and clean appearance of the grounds during each market. OBFM is accepting the property as is, where is, with all defects. The OBFM has no ownership in the property. The OBFM agrees that it will clean up and remove from the property any and all trash and debris created by the operation of it farmers' markets. This shall include, but not be limited to, emptying the outdoor trash cans on the property that are used by the vendors of, and the visitors to, the markets at the conclusion of each market. The OBFM: agrees to pay the County the sum of ten dollars ($10.00) for use of electricity each time a farmers' market The OBFM shall provide and maintain, during the life of the Agreement, a Comprehensive Commercial General Liability Insurance Policywith no less than a combined single limit of $1,000,000.00. The County shall be named as an additional insured on the OBFM's Comprehensive Commercial General Liability Insurance Policy. The County shall specifically be considered the "insured" under the language of the above-referenced insurance policy. The insurance policy (where the County is to be named as an additional insured and considered the "insured" under the language of the policy) shall be primary and non-contributory. OBFM's failure to comply with the terms of the Section constitutes  is held during the 2024 market season. This payment does not constitute rent.  al breach of the Agreement.  The OBFM will adhere to all applicable state, local, and federal rules and regulations.  To the fullest extent permitted by law, the OBFM shall defend, indemnify, and hold harmless Carteret County and their respective officers, directors, shareholders, agents, members, managers, and employees (collectively, the "Indemnitees") from and against any damage, injury, loss, liability, or expense (including, but not limited to, attorney and expert witness fees and other costs of litigation) incurred by any of the Indemnitees as a direct or indirect result ofv willful misconduct, or OBFM's negligent operation of thet farmers' market. However, the OBFM shall not be obligated to indemnify any Indemnitee for or hold any Indemnitee harmless from any portion of the damage, injury, loss, liability, or expense incurred by the Indemnitee tot the extent that such damage, injury, loss, liability, or expense incurred by the Indemnitee to the extent that such damage, injury, loss, liability or expense results from the Ifeither party breaches its obligations under this Agreement, the non-breaching party shall give the breaching party written notice of such breach, and the opportunity to cure such breach for the period of fifteen (15) business days after delivery of written notice of breach. For the County, written notice shall be provided to Tommy Burns, Carteret County Manager. For the OBFM, written notice shall be provided to Cindy Bunch, Executive Market Manager.  negligence or willful misconduct of such Indemnitee.    This Agreement shall be governed by: and construed in: accordance withi the laws of the State of North Carolina The partial or complete invalidity of any one or more provisions of the Agreement shall not affect the validity or Thet failure of either party to insist, in any one or more instances, upon the performance of any of the terms, covenants, or conditions of this Agreement or to exercise: any of its rights shall not be construed as awaiver or relinquishment of term, covenant, condition, or right with respect to further performance. The parties expressly agree that this Agreement was jointly drafted, and that they both had opportunity to negotiate its terms and to obtain the assistance of counsel in reviewing its terms prior to execution. Therefore, this Agreement shall be construed neither against nori int favor of either party, but shall be construed in a neutral manner.  without regard to conflict of laws provisions thereof. continuing force and effect of any other provisions.  IN WITNESS HEREOF, the parties hereto have caused this Agreement to be executed.  Jimmy Farrington, Chairman, Carteret County Commissioners  Date:.  W. Bunch, Exècutive Market Date: 3/1/24  Cala  Cindy  Manager    IV. Consent Agenda  5. Approval of the Musco Bid to Install Lighting at the Freedom Park  Baseball Field    PLANNING AND DEVELOPMENT  Eugene Foxworth Director  Beaufort Office Phone 252-728-8545 Western Office Phone 252-222-5833  03 AR  MEMORANDUM  DATE: March 11,2024  TO: Carteret County Board of Commissioners CC: Tommy Burns, County Manager FROM: Eugene Foxworth, Assistant County Manager RE: Freedom Park Baseball Field Three Lighting  48  Beaufort Little League has been working with the Big Rock Foundation and Carteret County to provide ballfield lights on baseball field three at Freedom Park. They have been successful in receiving a grant from the Big Rock Foundation that funds one hundred percent of these improvements. Musco Lighting, whom we have used on all of our lighting projects for control consistency, is part of a joint purchasing agreement which pre-bids the supply and installation of lighting such as this in a manner consistent with procurement regulations in North Carolina. We have worked with Beaufort Little League and Musco to ensure that this is a project that will serve our citizens for years to come. Musco's bid for $175,000 includes all materials and labor for this project. We recommend award of the same and to authorize the County Manager execute a  contract for this project not to exceed the grant funded amount. Please let me know if youl have any questions concerning their request.    Quote  Date: March 5, 2024 To: Eugene Foxworth  Project: Freedom Park Field3 Beaufort, NC  Sourcewell  Master Project: 199030, Contract Number: 041123-MSL, Expiration: 06/16/2027 Category: Sports lighting with related supplies and services  All purchase orders should note the following: Sourcewell purchase - Contract Number: 041123-MSL  Quotation Price -I Materials with Turnkey Installation  Musco's Light-Structure lighting system Total Light Control-TLC for LEDTM technology as described above  Field3 200'x200'x200 30/20FC (TLCTM for LED Light Source) Musco's Light-Structure System with Total Light Control - TLC for LEDTM System - Control from foundation to poletop in 5 Easy Pieces TM  $175,000 (Includes applicable taxes)  Pre-cast concrete bases Galvanized steel poles Existing contactor cabinet Pole length wire harnesses Factory-aimed and assembled luminaries On Field Performance - Control to benefit players and spectators Guaranteed light levels for lifetime of warranty 24/7 customer support for both lighting systems Always Ready to Play = Control assuring the results youexpect costs for 25 years, including labor and materials Reduction of spill light and glare by 50% or more Energy savings of more than 50% over a standard lighting system  Control-Link System for remote on/off control and performance monitoring with  Musco Constant 25TM warranty and maintenance program that eliminates 100% of your maintenance  Delivery Timing  8-12 weeks for delivery of materials to the job site from thet time of order, submittal approval, and confirmation of order details Due to the built-in custom light control per luminaire, pole locations need to be confirmed prior to production.  including voltage, phase, and pole locations.  Notes:  Pricing based on February 2024 Shipment of entire project together to one location Structural code and wind speed = IBC 2018 - 150 MPH- - Exposure C installation methods and additional cost. No landscaping, asphalt or concrete repair included.  Standard soil conditions. Rock, bottomless, wet or unsuitable soil may require additional engineering, special  Thank you for considering Musco for your sports lighting needs. Please contact me with any questions.  Brad Marolf North Carolina Field Sales Representative Musco Sports Lighting, LLC Phone: 336.813.0194 E-mail: bradmarolf@musco.com 000O musco.r 02016 Musco Sports Lighting, LLC    IV. Consent Agenda  6. Approval of the Resolution to Retire Canine "Ace" to its Handler    Board of Commissioners Jimmy Farrington, Chair Mark Mansfield, Vice-Chair Bob Cavanaugh Chris Chadwick David Quinn Chuck Shinn Edv Wheatly  FRETO  County Manager Tommy R. Burns, II Clerk to the Board Lori R.1 Turner  snE CARS  RESOLUTION  TO RETIRE CANINE TOHANDLER IN CARTERET COUNTY  WHEREAS, the Carteret County Sheriff's Office, herein referred to as "the Office," has in its possession al K9 unit named Ace, who has served the Office and the community with distinction and honor since 2017; and WHEREAS, Ace has reached the end of its service life, having performed duties that include but are not limited to, search and rescue, drug detection, and providing support in various law enforcement activities for 7 years; and WHEREAS, it is in the best interest of Ace to be retired from active service to ensure its well-being and quality oflife; WHEREAS, Deputy Everett Clark, the handler of Ace, has formed an inseparable bond through years of service, WHEREAS, the Office acknowledges that in the best interest of Ace upon retirement is to remain under the care of WHEREAS, North Carolina General Statute 160A-266 permits the Carteret County Board of Commissioners to authorize the disposition of property valued at less than thirty thousand dollars ($30,000.00) by private sale; and NOW,THEREFORE, BEI IT RESOLVED by the Carteret County Board of Commissioners that:  and  training, and companionship; and  Deputy Clark, who is familiar with Ace's health, behavior, and needs;  1. Acei is hereby declared surplus property oft the Carteret County Sheriff's Office effective April 15, ,2024. 2. Ace is to be awarded tol Deputy Clark for the nominal fee of$1.00, ini recognition of Deputy Clark's dedication to the welfare of Ace and the service both have provided to the Office and the community. 3. Deputy Clark shall assume full responsibility for all the cost related to the care, maintenance, and any 4. This resolution is enacted in appreciation of the loyal and invaluable service provided by Ace and to honor  medical treatments required by Ace post retirement. the special bond between Ace and Deputy Clark.  ADOPTED, this the 15th day of April 2024.  Jimmy Farrington, Chairman Carteret County Board ofCommissioners  Lori Turner, Clerk to the Board  Carteret County Courthouse . 302 Courthouse Square e Beaufort, NC 28516-1898  wwwcanertrounynego"    IV. Consent Agenda  7. Approval of the Resolution to Retire Canine "Deena" to its Handler    Board of Commissioners Jimmy Farrington, Chair Mark Mansfield, Vice-Chair Bob Cavanaugh Chris Chadwick David Quinn Chuck Shinn Edv Wheatly  County Manager Tommy R. Burns,! II Clerk to the Board Lori R. Turner  FRETCO  tns  RESOLUTION  TO RETIRE CANINE TO HANDLER IN CARTERET COUNTY  WHEREAS, the Carteret County Sheriff's Office, herein referred to as "the Office," has in its possession a K9 unit named Deena, who has served the Office for and the community with distinction and honor since 2017; and WHEREAS, Deena has reached the end ofi its service life, having performed duties that include but are not limited to, search and rescue, drug detection, and providing support in various law enforcement activities for 7 years; and WHEREAS, iti is int the best interest of Deena to be retired from active service to ensure its well-being and quality of WHEREAS, Deputy Chad Honeycutt, thel handler of Deena, has formed an inseparable bond through years of service, WHEREAS, the Office acknowledges that in the best interest of Deena upon retirement is to remain under the care of WHEREAS, North Carolina General Statute 160A-266 permits the Carteret County Board of Commissioners to authorize the disposition of property valued at less than thirty thousand dollars ($30,000.00) by private sale; and NOW, THEREFORE, BE IT RESOLVED by the Carteret County Board of Commissioners that:  life; and  training, and companionship; and  Deputy Honeycutt, who is familiar with Deena's health, behavior, and needs;  1. - Deena is hereby declared surplus property of the Carteret County Sheriff's Office effective April 15, 2024. 2. Deena is to be awarded to Deputy Honeycutt for the nominal fee of$1.00, ini recognition of Deputy Honeycutt's dedication to the welfare of Deena and the service both have provided to the Office and the 3. Deputy Honeycutt shall assume full responsibility for all the cost related to the care, maintenance, and any 4. This resolution is enacted in appreciation oft the loyal and invaluable service provided by Deena and to  community.  medical treatments required by Denna post retirement. honor the special bond between Deena and Deputy Honeycutt.  ADOPTED, this the 15th day of April 2024.  Jimmy Farrington, Chairman Carteret County Board ofCommissioners  Lori Turner, Clerk to the Board  Carteret County Courthouse e 302 Courthouse Square e Beaufort, NC 28516-1898  ww.canteretrounynegow    IV. Consent Agenda  8. Authorization to Set a Date and Advertise for a Public Hearing on the  Proposed Derelict Vessel Ordinance    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter:  Regular Item V.  ITEM TO BE CONSIDERED  Title: Public Comments Brief Summary:  Citizens will be provided three minutes to speak during Public Comment.  Ift the Board of Commissioners approves of the agenda item as presented, the following motion(s)  is (are) suggested:  BACKGROUND Attachments: 1N/A 2 3 4 5 REVIEWED BY  Originating Department  Staff Contact:  County Manager Clerk to the Board  County Attorney ACM/Finance Director    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter: Cecelia Peers Title:  Regular Item VI.  1722  ITEM TO BE CONSIDERED  Presentation oft the Annual Report from Trillium  Brief Summary:  Ms. Peers will present the annual report from Trillium to the Board *The report was not made available fori the agenda packet*  If the Board of Commissioners approves of the agenda item as presented, the following motion(s)  is (are) suggested:  BACKGROUND Attachments: 1 2 3 4 5 REVIEWED BY  Originating Department  Staff Contact:  County Manager Clerk to the Board  County Attorney ACM/Finance Director    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter:  Regular Item VII.  Tommy Burns/Asa Buck/Stephen Rea  ITEM TO BE CONSIDERED  Title:  Continued Discussion on Public Safety Pay Increases  Brief Summary: Session Meeting  This is a continued discussion from the March 4th Board Seminar and the March 18th BOC Regular  Ift the Board of Commissioners approves of the agenda item as presented, the following motion(s)  is (are) suggested:  Any action taken will be at the discretion oft the Board.  BACKGROUND Attachments: 1 2 3 4 5 REVIEWED BY  Originating Department  Staff Contact:  County Manager Clerk to the Board  County Attorney ACM/Finance Director    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter: Tommy Burns Title: Manager's Report Brief Summary:  Regular Item VIII.  ITEM TO BE CONSIDERED  Mr. Burns will provide al Manager's Report.  Ift the Board of Commissioners approves of the agenda item as presented, the following motion(s)  is (are) suggested:  BACKGROUND Attachments: 1N/A 2 3 4 5 REVIEWED BY  Originating Department County Manager's Office Staff Contact:  County Manager Clerk to the Board  County Attorney ACM/Finance Director    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter: Board Title: Appointments Brief Summary:  Regular Item IX.  ITEM TO BE CONSIDERED  See attached memorandum highlighting appointments; applications attached as noted.  Ift the Board of Commissioners approves of the agenda item as presented, the following motion(s)  is (are) suggested:  Nominations will be considered for the various vacancies.  BACKGROUND Attachments: 1N Memorandum 2 Applications 3 4 5 REVIEWED BY  Originating Department County Manager's Office Staff Contact: Lori Roberson Turner County Manager Clerk to the Board  County Attorney ACM/Finance Director    Board of Commissioners Jimmy Farrington, Chair Mark Mansfield, Vice-Chair Bob Cavanaugh Chris Chadwick David Quinn Chuck Shinn Ed Wheatly TO: FROM:  C RETC tI  County Manager Tommy R. Burns,l! Clerk to thel Board Lori R. Turner  Board of Commissioners LoriTurner  SUBJECT: Appointments  DATE:  April 15, 2024  The following appointments are noted for discussion at the April 15, 2024 meeting:  HARBOR AUTHORITY  Richard Gillikin, reappointment to a 2-year term, application attached Charles Dean Smith, reappointment to a 2-year term, application attached    CARTERET COUNTY BOARD OF COMMISSIONERS 2015 APPLICATION FOR BOARDSICOMMSSIONS  Office Use Only  Date Received: 3x1124 Date Application Expires: 924125 (Applications are retained for 18 months)  NAME_ Richerd m Gilikin ADDRESS_ 4o4Tslendrd  CITYISTATE HecKers Island NC  ZIP_2SS31  IELEPHONE-(OME)  (CELL) 90 434 2778  (WORK).  (FAX).  EMAIL ADDRESS EmgillKin & ec.rr.som  1. COMMITTEES OF INTEREST A. Harbor Authority  B.  (Please limit to two boardsicommites per application)  2. PLEASE DESCRIBE YOUR BACKGROUND, EXPERIENCE, EDUCATION OR TRAINING (WORK ANDIOR LIFE EXPERIENCE) THAT RELATES TO YOUR INTEREST IN COUNTY GOVERNMENT.  3. OCCUPATION retired COMMISSION? YES X NO Herber Aubhovily  EMPLOYER  4. ARE YOU CURRENTLY SERVING OR HAVE YOU EVER SERVED ON A PUBLIC BOARD OR  IFSO, PLEASE LIST BELOW.  (BOARD)  (DATES)  5. PLEASE EXPLAIN ANY ANTICIPATED CONFLICT OF INTEREST OR SCHEDULING  DIFFICULTIES YOU MAY HAVE, IF APPOINTED Wone  6. #OF YEARS LIVING IN CARTERET COUNTY  57  7. ARE YOU A REGISTERED VOTER IN CARTERET COUNTY? yes  (Applicants may attach a resume' or additional information about your interests for the Board of Commissioners to consider. Also, note that this document is considered a public document.)    CARTERET COUNTY BOARD OF COMMISSIONERS 2015 APPLICATION FOR BOARDSICOMMISSIONS  Office Use Only  Date Received: 3124124 Date Application Expires: 512425 (Applications are retained for 18 months)  NAME_  CAks E  ADDRESS_ 136 M Rp CITYISTATE AC  2 AE  IP2332L  THPMOMEONR.262-1ZmmuRRZ  (WORK). 292-22523 (FAX). 252225637  EMAIL ADDRESS 1. COMMITTEES A.  HZ ECAR-CPEN  ALEAAV  OF INTEREST (Please limit  B.  bbards/committees  MALSL  to two (2)  per application)  2. PLEASE DESCRIBE YOUR BACKGROUND, EXPERIENCE, EDUCATION OR TRAINING (WORK AND/ORI LIFE EXPERIENCE) THAT RELATES TO YOUR INTEREST IN COUNTY GOVERNMENT.  fA Baenese  3. OCCUPATION COMMISSION? YES  EMPLOYER  4. ARE YOU CURREMTL/SERVING OR HAVE YOU EVER SERVED ON A PUBLIC BOARD OR  NO. (BOARD)  IF so, PLEASE LIST BELOW.  (DATES)  5. PLEASE EXPLAIN ANY ANTICIPATED CONFLICT OF INTEREST OR SCHEDULING  DIFFICULTIES YOU MAY HAVE, IF APPOINTED  6. #OF YEARS LIVING IN CARTERET COUNTY 7. ARE YOU A REGISTERED VOTER IN CARTERET COUNTY?  Lika  yur  (Applicants may attach a resume' or additional information about your interests for the Board of Commissioners to consider. Also, note that this document is considered a public document.)    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter: Board Title:  Regular Item X.  1722  ITEM TO BE CONSIDERED  Commissioners' Comments Brief Summary:  The Commissioners will provide their comments  Ifthe Board of Commissioners approves of the agenda item as presented, the following motion(s)  is (are) suggested:  BACKGROUND Attachments: 1N/A 2. 3 4 5 REVIEWED BY  Originating Department  Staff Contact:  County Manager Clerk to the Board  County Attorney ACM/Finance Director    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter:  Regular Item XI.  ITEM TO BE CONSIDERED  Title: Closed Session Brief Summary:  Closed Session Pursuant to General Statutes 143-318.11 for the Permitted Purpose of Discussing  (a)( (1) Approval of the March 18, 2024 Closed Session Minutes and  (a) (3) Attorney-Client Privilege  Ift the Board of Commissioners approves of the agenda item as presented, the following motion(s)  is (are) suggested:  BACKGROUND Attachments: 1N/A 2 3 4 5 REVIEWED BY  Originating Department  Staff Contact:  County Manager Clerk to the Board  County Attorney ACM/Finance Director    CARTERET COUNTY Board of Commissioners Meeting Date: 15-Apr-24 Presenter: Board Title: Adjournment Brief Summary:  Regular Item XII.  ITEM TO BE CONSIDERED  Ifthe Board of Commissioners approves of the agenda item as presented, the following motion(s)  is (are) suggested:  BACKGROUND Attachments: 1 2 3 4 5 REVIEWED BY  Originating Department  Staff Contact:  County Manager Clerk to the Board  County Attorney ACM/Finance Director