41  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 ManagerlFinance Director; Gene Foxworth, Assistant County Manager/Planning  Shinn  Director; Ray Hall, IT Director; and Lori Turner, County Clerk  Meeting Called to Order/Pledge of Alegance/nyocation  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 oft those in  Commissioner Cavanaugh made a motion to adopt the agenda. Seconded by Commissioner  1. Approval of February 19, 2024 Regular Meeting Minutes    42  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 tps/Acrphtasak-somdmaNE.VARC2IIREewN992a-66a3465744 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 (All Jurisdictions) Total Releases: $94,349.16 tps/Aacrohatadohs.cmdhmaidis.vA6CZxhsBIL Total Number of Refunds: 136 Total Amount in Refunds: $26,274.15  htpyachiadahs.omARCAAIAIC-a8s3407  Total Number of Solid Waste Releases: 376 Total NCVTS Refunds: $4,514.68    43  C. February 2024 NCVTS Refund Reports  North Carolina Vehicle Taxs System NCVTS Pending Refund report  25RUDOLA  North Carolina Vehicle Tax Syslem NCVTS Pending Refundreport  POBOX1720  210)  ($431) 518    44  NorthCarolinal Vehicle Tax System NCVISPending Refund report  THOMA ERENT  2448) (5720) 3852  02142024  North Carolina Vehicle Tax System NCVTS Pending Refund report  81129  $176   80 S137 000 000 E $000 (818269 000 $2011 $2345 : SI s0c (12440) (53659) 732 : $10631 $13773) 54051) 4051) 18634 53) (S804  POBOKESO  OURHA NEMPORTN  BVDA HOMAS THOMAS.  OEOLDDEER  POBOK    45  North Carolina Vehicle Tax System NCVTS Pending Refundreport  $21  $157) 5171  103CEDARST POBOX2085 150BA  AUFORT  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)728-8410 Fax: (252); 728-0133 dem@sanumcoumyneonr wwwcanterstcounypegor  To: From: Date: Subject:  Board of Commissioners Dee Meshaw, Deputy County Manager March 18, 2024 Water Fund Budget Amendment  Attached for your consideration is ab budget amendment that appropriates $822,000 to pay back a portion of the USDA grant due to the water system sale. USDA 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 repay 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 Year Department: Water Fund Date: Fund  Justification: To apprpriate funding to pay back USDA grant recaputre due to system sale  as required by USDA Fund Total  Description Sale of System Assets in  Increase 822,000 822.000 822,000 822.000  600.91.3838.825 000.91.7110.7100  Expenses USDA Grant Recapture Total Increase in Expenditures  Chairman Date:  of Commissionere    46  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  Randall Win wilame. Mis FACOG Nina Mesiver, MS 0332 : G. Adams To:  CARTERET COUNTY uttcting Seronger Togerher  County Board of Commissioners  From: Jessica Adams &96 DSS Director Date: March 18, 2024 Ref: Eastern  Council Grant  The amounting Department to $90,0001 of Social from Services received an allocation of American Recovery Plan Act Funds provide Title I-B Supportive the Services Eastern and Carolina Title II-E Councit Family Caregiver Aging. These Support funds shall be utilized to spending authority of the Department of Social Services. Should you have any revenue to  Program Services. with this questions, please  We request the Board's approval of the budget me. A copy of the budget  is  Carteret County Budget Amendment Fiscal Vear: 2023-2024 Department: Date: Justification: Fund General Fund Fund  Social Services Funding Expense or Total  from Eastern Carolina Council for Social Services Description: Account (County Number  Increase 90,000 90,000 90.000 90,000  ECC Misc Grant in Revenues  110.50.3  In HOCBG. Aging 170.50.5390.00107  Total Increase Expenditures Approval Chairman, Board of Commissioners 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 XXES http:/lwww. carterstcounymeoow  Board of Commissioner Ray Hall, IT Director March 18, 2024  Subject: Cisco Enterprise Agreement Renewal  Attached for: your approval is a NCPA Contract to renew our three-year Agreement (EA) with Cisco for their security software products. This Enterprise to other Enterprise Agreements we participate. in with Microsoft and ESRI is a similar model EA, much like the others, come with multiple fringe benefits such as discounted muiti-year discounts, and a percentage of growth in license support, heavily additional charge during the agreement term. This EA contains multiple counts at no incur much higher costs than what the EA offers individually. and Software subscriptions included are our yantmee end device response. Umbrella DNS, ISE port and wireless security, DUO The EA has an annual cost of $83,262.05 which includes license count increases since the previous three-year agreement. Budgeted funds are and market available and staff recommends approval of this contract. Thank  (GIS). This products that detection MFA, and Cloud currently you for your time and  XDR analytics and response. consideration.    47  County Budget Amendment Fiecal Vear: 2023-24 Fund: Date: Fund General Fund Fund  General Fund 3/18/2024 Revenues Total Change inf Expenditures Total Change in Expenditures  Justification: To budget IT eubscription present value in  with GASB 96  Description Other Financing Sources- Subscriptions Capital IT Subscripitons  Number 110.00.3920.950 110,00.4125.53500  245.000 245.000 245,000 245,000  Approval Chairman. Board of Commissioners,  Date:.  Quotation 28199-2 NET30 Ray Hall (252)728-8508 2/27/2024 Sales Rep: 3/22/2024 BreAnn Verreen p. 919-460-1313 Carteret To County Government (NC) Finance Office 302 Courthouse Square UNITED STATES NC: 28516-1898 252.728.8416  - CAROLINA ADVANCED DIGITALINC  Quote # Terms Contact Ray.Halle Quote Date Expires  PO Box 318 Siler City, NC 27344 P: (919)460-1313 (919)460-1314 w.cadinc.com Carteret Customer County Government (NC) Hall 5o5 Beaufort, NC: 28516 UNITED STATES (252)728-8506 RNWL Cisco EA Bundle Mfg  Carteret County Government (NC) Accounts Payable 302 Courthouse Square Beaufort, NC 28516 UNITED STATES (252)728-8506  Square  NCPA 01-97- Synnex  UPS Ground  * Qty Description CLIN Price Extended Price Start Date End Date  3 Year Non- cancellable, non- refundable, annual amount ($83,262.05 sales tax) Cisco EA: 3.0 BUNDLE Non- cancellable, non- refundable Cisco EA3 3.0- Duo Essentials (formerly MFA) edition refundable Security EA3.0-Duo Essentials edition Comments: Non- cancellable, non- refundable Basic Software 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 cancellable, non- refundable  Cisco Systems, EA3-M Inc Cisco E3-SEC- Inc DUO-ESS Comments: cancellable, non- Non- Cisco Systems, E35-DUO- 720/formeriy MFA) ESS Inc Cisco SVS-E35- Support Comments: for Duo Non- Systems, Inc DUO-B Cisco Systems, E3-SEC- ISE Inc Cisco SVS-E3S- Support for ISE Systems, ISE-B Inc Cisco Systems, E35-ISE- PRM 1260 SUBSCRIPTION Comments: Non- Inc  $0.00 $0.00  aadpxo)aapoaross $0.00/2024-03-22/2027-03-22  $81.34 pepereA  $0.00 $0.00 $0.00  ospoxonaaporoa ospastoaporoNaA oapoxoporaaA  $15.42 "ssepwreA    48  Security EA3.0 Cisco Secure Network & Cloud Comments: Non- cancellable, non- refundable Security EA3 3.0 Stealthwatch Endpoint 7000! Comments: Non- cancellable, non- refundable Basic Software Support Network for & Cloud Secure Comments: Non- cancellable, non- refundable Security EA 3.0 Umbrella Secure Internet Gateway Comments: Non- cancellable, non- refundable SECURITYEA3.0 UMBRELLA SECURE INTERNET Comments: Non- cancellable, non- refundable Cisco Services Portfolio: Umbrella Comments: Non- cancellable, non- refundable :SVCS Portfolio T1 Umbrella SIG ESS sws Solution Support CD Comments: Non- cancellable, non- refundable Cisco Systems:Svcs Portfolio EA Service Management Cisco Comments: Non- cancellable, non- refundable Cisco Fystems:Security EA: 3.0 Cisco Secure Endpoint Advantage Comments: Non- cancellable, non- refundable Cisco Systems:SECURITY EA3.0AMP ENDPOINTS 780A ADVANTAGE Comments: Non- cancellable, non- refundable Cisco Systems:Basic Comments: Non- cancellable, non- refundable  Cisco E3-SEC- Inc Systems, NWCLDA Analytics Cisco E3S-NW- Inc Systems, EP Cisco Systems, SVS-E35- NWCLD-B Analytics Inc Cisco E3-SEC- Systems, Inc UMBSIGE Essentials Cisco Systems, E35-UMB- Inc SIGE 7ATMRk Cisco E3- Systems, UMBSIGE- SIG Essentials' T1 Inc SVS1 Cisco E3-CX- Systems, SIGE- Inc TISSA Cisco E3-CX- Inc Systems, EAMSC Cisco Systems, E3-SEC- EP-ADV Inc Cisco E3S-EP- Inc Systems, ADV  $0.00  $0.00/2024-03-22/2027-03-22  $10.31 72,170.002024-034-03-222027-03-22  $0.00 $0.00  00poso)-2paroNA o9poXo)-2porosA  $57.81 41,623.202024-034-03-222027-03-22  $0.00  $0.00/2024-03-22/2027-03-22  $10,847.95 $10,847.952024-03-222027-03-22  $0.00  ap0Xe0MporossA  $0.00!  apastoMAporo  $60.45 $47,151.002024-034-03-222027-03-22  Cisco SVS-E3S- Software Support Systems, SECEP-B 1for Secure Endpoint  $0.00  10.p0X-03-2p02702  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:    49  d. $80,000 from Marshallberg Fire Reserve for a Used 2002 Kenworth Engine  COUNTY OF CARTERET  DEPARTMENT OF EMERGENCY SERVICES  Stephen Rea Emergency Services Director DATE: TO: FROM:  Office 252-222-5841 Mobile 252-241-1630 sephen-enccarteretcountyme.gow  Tuesday, February 27, 2024 Chairman Stephen. Rea, Jimmy Emergency Farrington. Services Director  SUBJECT: Marshallberg Fire Department Carteret County. Fire and EMS Commission voted via email unanimously to allow for the purchase. budget amendment for $80,000 from their fire reserve account.  Marshallberg Fire Dopartment. is requesting to purchase a used 2002 Kenworth. safety issues. Engine to replace. their engine that went out of service was due notified to costly this repairs emergent and request and Attached is a letter from Marshalberg Fire Department. about the purchase. and a  of  Carteret County Budget Vear: Dopartment: Date: Fund Fire Districts Fire  Fire  Reserve funds for purchase of a used 2022 Kenworth Engine to replace out of service engine.  Description Appropriated Fund Balance  Number 280. 10.3990.990 280.  se 80,000 80,000  280 Total 280  in  Fire  .69935 80,000  Total increase Expenditures Approval Chairman, Board of Date:  80.000  e. $30,000 to Increase the Spending Authority for Medicaid Transportation  Expenditures for DSS  Human ices  Randall and Win wms MDis FACOG Nina M Cliver, MS Jessicas G. Adams  CARTERET HEALTHE COUNTY Burilding Seronger. Livea 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 Year 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. We request the Board's approval of the budget amendment and addition to our expenditure and revenue budgets for these funds. Should you have any questions, please contact me. A copy of the  budget amendment is attached.    50  Carteret County Budget Amendment Fiscal Year 2023-2024 Department: Date: Fund General Fund Fund  Social Services Medicaid Transformation Delay Reven Exponse or Revenues Total in  Deseriptions Account (County General Number  Ledger)  se 30,000 30,000 30,000 30,000  Transportation  Transportation 110.50.5390.68103  Total Increase Expenditures Date: Revision 1  Chairman, Board of Commissioners.  $6,500 Agreement Addendum #452 Breast and Cervical Cancer Program  Randall w. Willames MBa EACOG Nina M Oliver, MS dsssicas G. Adams  Carteret County Heatth  Servicns Services  ment  CARTERET COUNTY Buflding Seronger Lives Together  To: Carteret County Board of Commissioners  From: Nina Oliver Health Director Date: February 28, 2024  Subject: Request to Accept Additional Funding Agreement Addendum #452 Breast and Cervical Cancer Program (BCCCP), Revisions 1, Additional $6,500 The North Carolina Breast and Cervical Cancer Control Program (BCCCP) underserved women in North Carolina. The goal of the North Carolina provides services to morbidity: and mortality duc to breast and cervical cancers in North Carolina BCCCP women is to reduce breast and cervical cancer screening services. The Carteret County Health an additional $6,500 ins state and federal funds to offer NC-BCCCP to an additional Department 80 women. received We request the Board's approval to accept this funding. Should you have contact me. Copy of the budget amendment and Agreement. Addendum are attached. any questions, please  by has providing  Carteret County Budget Amendm nent Flacal Vear: 2023-2024 Date: Fund General Fund  Health 2/28/2024 The Heaith to our has Heatth Center Total increase in Heaith Center Total Approval Date:  BCCCP funding. This witl be to the costs of  Number General  Expense Deseription:  Name  St Breast Cervical Cancer 110.50.3516-304  6,500 390 715 255 6,500  Salary FICA 401K Expenditures Board of Commissioners.  .50.    51  g. $5,000 Smiles for Kids Grant from the Delta Dental Foundation Designated  for the Oral Health of Uninsured, Underserved Children  Randellw. wWmrMB: EACOG Nina M Oliver, MS dssB G. Adams  teret County'  vicer  CARTERET COUNTY Seronger Together  To: Carteret County Board of Commiasioners From: Nina Oliver Health Director Date: February 29, 2024  Subject: Request to Accept Smiles for Kids Grant-Deital Dental Foundation The Carteret County Health Department has received: as $5,000 Smiles for Kids grant children. fromt the) Delta Dental Foundation designated for oral health services for will bes usedt to provide dental services to eligible patients. We request the Board's approval to accept. this funding. Should you have any questions, please contact me. Copy oft the budget amendment and grant agreement: attached.  underserved  Funds  Carteret County Budget Fiscal Voar: Dopartment: Dental Dater: 2/29 V2024 Fund General Fund  to accept Smiles for Kids Dentais grant. Funds will be used to provide dental services to  patients.  Account uIckBOOKs 110.50.3513.305 110.50.  CHD  Account  Misc State Grantss in Revenues Salary FICA 401K Expenditures  5,000 5,000 3,970 300 200  Totall  Total Department Head  4. Approval of the FY24 Audit Contract with PBMares  CARTERET COUNTY FINANCE  Denise H. Meshaw, CPA Deputy County Manager Finance Department  Tel: Fax: (252) (252) 728-8410 728-0133 a-mgcsumcoyegwN wcanervtcounymegor  To: From: Date: Subject:  Board of Commiasioners. 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 oft the attached contract for the year ending June: 30, 2024.    52  LGG-205 The  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  Board Board of Commissioners of Primary Government Unit Carteret County and Auditor Name PBMarcs, LLP Auditor Address for Fiscal Vear Ending 06/30/24 hereby agree as follows:  and Discretely Presented Component Unit (DPCU) (ifa applicable) Primary Govemment Unit, together with DPCU (f applicable). hereinanter 3621 John Platt Drive, Morchead City, NC 28557  to as  Unit(s)  reforred to Auditor  Date Audit WAIE Be 10/31/24 Must De within four months OFFVE  to LGC  1. The. Auditor shall all statements and disclosures subjected to the auditing procedures applied in the of the basic  by U.S. generally  Governmental (GAAS) and additional required legal statements and disclosures of all funds accepted auditing. of be rendered in relation to (as applicable) the govermental, activities. financial: the business- statements type and an opinion DPCUS. each major govemmental. and enterpriset fund. and the aggregate remaining fund activities. the aggregate major govemment: and enterpriset funds, the internal service fund type, and thet fiduciary information (non- than as RSI, for the General Fund and any annually budgeted Special Revenue comparison funds. statement, 2. Auditor: At a minimum. the Auditor shall conduct the audit and render the reporti in Governmental Unit expended: $100, 000 or more in combined Federal and State financial if the reporting period. The: auditor shall perform a Single Auditi if required Title 2 Part: 200 Uniform Administration Roquirements. Cost Principles, and by Audit Reguirements US Code Federal Regulations Subpart F (Uniform Guidance) or the State Single Audit mplementation Act. This audit and for all Federal Awards, documentation may be subject to review! by Federal: and State agencies in laws, including the the audit requires a federal single audit in accordance with the recommended thatt the Auditor and Govermental Unit(s) jointly agree, in advance: of the 501). iti is the Federal. Audit Clearinghouse as required under the Uniform Guidance ($200.512). data whether Effective a for audits of fiscal unit qualifies as a State low-risk auditee based upon federal criteria in $200. 520(a). and (b) through (e) as it applies to State Guidance, audits must have been submitted timely to the LGC. If in the previous: years, the unit reported a Audits in North Carolina", on the LGC's website for more information. the group auditor in accordance with AU-6 5600.4 41 $600. 42.  Unit(s). The non-major combining. and individual fund statements  divisions the  and schedules shall be  financial  shall include budgetary perform the audit in  information in a budgetary fund types). The basic  with of assistance during the associated audit form to to consider Rev. 11/2023 of Single requests of tests the in the fully Auditing this copy of the most of the LGC for a not to this with a audit written  with Govemment. Auditing Standards (GAGAS)  The  oft the Office of State Auditor (OSA) and the Local accordance with Federal and State  Guidance Government: (S200. Commission (LGC). If  which party is responsible for  of the audit and the accompanying execution of this  beginning on: or after. June: 30. 2023, the LGC will allow Performance Indicator of CONTRACT TO AUDIT ACCOUNTS  in addition to the federal the Uniform Guidance  year, or criteria in in the Uniform that the audit either was late, oft the then two  LGC-205  the report was not submitted timely for State low-risk auditee status. Please refer to "Discussion Ift the audit and Auditor communication are found in this review to be substandard, the results may bet forwarded to the North Carolina State Board of CPA Examiners (NC State Board). of the review 3. If an entity is determined to be a component: of another goverment. as defined standards, the entity's auditor shall make a good faith effort to comply in a timely manner by with the group the audit 4. This contract contemplates an unmodified opinion being rendered. If during the the audit, the Auditor determines that it will not be possible to render an unmodified opinion process of conducting statements oft the unit, the Auditor shall contact the LGC: Staff to discuss the circumstances on the financial conclusion as soon as is practical and before the final report is issued. The audit shall include leading such tot that of accounting records and such other auditing procedures as are considered by the Auditor to circumstances. Any limitations or restrictions in scope which would lead to a qualification be necessary be 5. If this audit engagement is subject to the standards for audit as defined in Govemment, Standards, 2018 revision, issued by the Comptroller General of the United States, then engagement, the Auditor warrants that he/she has met the requirements for a peer review by accepting and education: as specified in Govemment. Auditing. Standards. The Auditor agrees to provide: a continuing recent peer review report to the Govemmental Unit(s) and the Secretary of the LGC audit contract. Subsequent submissions of the report are required only upon report expiration prior to the execution of an receipt of an updated peer review report. If the audit firm received a peer review rating other or upon auditor's the Auditor shall not contract with the Govemnmental Unit(s) without first contacting the Secretary than pass, peer review analysis that may result in additional contractual requirements. If the audit engagement is not subject to Govemment. Auditing Standards or if financial statements are prepared in accordance with U.S. generally accepted accounting principles (GAAP) disclosures required by GAAP. the Auditor: shall provide an explanation as to why in and an attachment fail to include all audit submitted to LGC Staff within four months of fiscal year end. If it becomes necessary to and amend the report the of fee or the date that the audit report will be submitted to the LGC. an amended contract: explanation of the change shall be submitted to the Secretary of the LGC for approval. along 7. Itis agreed that GAAS include a review oft the Govemmental Unit's (Units") systems of internal control and accounting as same relate to accountability of funds and adherence to budget and law requirements applicable thereto; that the. Auditor shall make a written report, which may or may not be a part report of audit, to the Governing Board setting forth his/her findings, together with his recommendations of the written for improvement. That written report shail include all matters defined as significant deficiencies and material weaknesses" in AU-C 265 oft the AICPA Professional Standards (Clarified). The Auditor shall file For GAAS or Govemment. Auditing: Standards audits, if an auditor issues an AU-C $260 referred to as Governance Letter," LGC staff does not require the report to be submitted report, unless commonly auditor cites significant findings or issues from the audit, as defined in AU-C $260.12- 14. This would include the issues such as difficulties encountered. during the audit, significant or unusual transactions, uncorrected misstatements. matters that are difficult or contentious reviewed with those charged with other significant matters. If matters identified during the audit were required to be reported governance. and AU-C $260.12-.14: and were communicated in: a method other than an AU-C $260 letter, the as described written in  explained in: an attachment to this contract.  contract or in: an amendment.  6. It is agreed that time is of the essence in this  All audits are to be performed  report with the Secretary of the LGC.  a copy of that  documentation must be submitted.    53  LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  8. All local government and public authority contracts for audit or audit-related work require the approval of the Secretary oft the LGC. This includes: annual or special audits, agreed upon Governmentall procedures Unit's related toi internal controls, bookkeeping or other assistance necessary investigations. to prepare the other audit- related records for audit, financial statement preparation, any finance-related Alternative or any Examination work in the State of North Carolina.: Approval is also required for the Engagement: for auditing the Coronavirus State and Local Fiscal Recovery Funds contracts and expenditures as allowed by US Treasury. Approval is not required on audit system improvements and similar services of ar non-auditing nature. thei invoice has been approved by the Secretary of the LGC. This also includes: any progress the billings [G.S. 159-34 and 115C-4471. Alli invoices for audit work shall be submitted in PDF format to Secretary oft the LGC for approval. the invoice marked approved": with approval date shall be returned contracts tot the for Auditor audits tos present tot the Governmental Unit(s) for payment. This paragraph is not applicable to 10. In consideration: oft the satisfactory performance oft the provisions oft this contract, the Governmental, which includes Unit(s) shall pay to the Auditor, upon approval by the Secretary oft the LGC if required, the fee, any costst the Auditor may incur from work paper or peer reviews or any: other quality assurance program required by third parties (federal and state grantor and oversight agencies or other organizations) as required under the Federal: and State Single Audit Acts. This does not includet fees for any pre-issuance. NC State reviews that may be required by the NC Association of CPAS (NCACPA) Peer Review Committee or either int the notes tot the audited financial statements or as a separate report, a calculation demonstrating compliance with the revenuel bond rate covenant. Additionally, the Auditor shall submit to LGC Staff compliance simuitaneously with the Governmentall Unit's (Units") audited financial statements any other bond statements or additional reports required by the authorizing bond documents, unless otherwise specified in 12. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not be limited to, thet following information: (a) Managements Discussion and Analysis, (b). thet financial: statements and notes oft the Governmental Unit(s) and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) or required furnish for full disclosure under the law, and (d) the Auditor' s opinion on the material presented. The Auditor shall required number of copies oft the report of audit to the Governing Board uponcompletion. 13. If the audit firm isr required byt the NC State Board, the NCACPA Peer Review Committee, in ort the Secretary oft the LGC to have a pre-issuance review ofi its audit work, there shall be a statement the engagement letteri indicating the pre-issuance review requirement. There also shall be a Governmental Unit(s) shall not be billed for the pre-issuance review. The pre-issuance review shall be performed prior tot the completed audit being submitted to LGC Staff. The pre-issuance review report shall accompany the 14. The Auditor shall submit the report of audit in PDF format to LGC Staff. For audits of units other than hospitals, the audit report should be submitted when (or prior to) submitting the final invoice for services rendered. The report of audit, as filed with the Secretary oft the LGC, becomes a matter of public revisions record for inspection, review and copy in the offices of the LGC by any interested parties. Any subsequent excluding to these reports shall bes sent tot the Secretary oft the LGC. These audited financial statements, Auditors' opinion, may be used int the preparation. of official statements for debt offerings by municipal bond rating services to fulfill secondary market disclosure requirements: of the Securities and Exchange Commission and for other lawful purposes of the Governmental, Unit(s) without requiring consent of the Auditor. If the LGC Staff determines that corrections need to be made to the Governmental Unit's (Units") financial statements and/ ort the compliance: section, those corrections shall be provided within three business days of notification unless 15. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances. the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval by the Secretary oft the LGC, this contract may be modified or amended toi include the increased time, compensation. 16. If an: 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, LGC signed and dated by all original parties tot the contract. its shall then be submitted to the Secretary: oft the 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 byt the Auditor and signed by both the Auditor andi the audit Governmentall Unit(s), shall be attached tot this contract, ande except for fees, work, and terms notr related to services, shall bei incorporated by reference: asi if fully set forth herein as part oft this contract. In case of conflict between the terms oft the engagement letter and the terms of this contract, the terms of this contract shall take precedence. Engagement letter terms that conflict with the contract: are deemed to be void unless the conficting terms oft this contract: are specifically deleted in Item 30 oft this contract. Engagement letters containing 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. AS separate contract should not be made for each division to be audited or report to be submitted. Ifa DPCU is subject tot the audit requirements detailed in1 the Local Government Budget: and Fiscal Control Act and as separate audit report isi issued, a separate: audit contract is required. Ifa separate report is nott to bei issued and the DPCUI isi included int the primary goverment: audit, the DPCU shall be named: along with the primary govemnment ont this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and 20. The contract: shail be executed, pre-audited (pre- audit requirement does not apply to hospitals). and physically signed by all parties including Governmental Unit(s) and the Auditor, then submitted in PDF format to 21. The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall notify the Governmental Unit and Auditor of contract approval by email. The audit shouid not be started before the 22. Retention of Client Records:. Auditors are subject to the NC State Board of CPA Examiners' Retention of Client Records Rule: 21 NCAC 08N 0305 asi itr relates tot the provision of audit and other attest services, as well asr non-attest: services. Clients and former clients should be familiar with the requirements oft this rule prior to  Compliance  invoices for  9. of hospitals.  fors services rendered under these contracts shall not be paid by the Governmental Unit(s) until  Board of CPA Examiners (see Item 13). 11. If the Govemmentall Unit(s) bond documents.  outstanding  bonds, the Auditor shall submit to LGC Staff,  the the that the Rev. 11/2023 the  audit report upon submission to LGC: Staff.  LGC-206  CONTRACT TO AUDIT ACCOUNTS  another deadline is agreed to by LGC Staff.  or both as may be agreed upon by the Governing Board and the Auditor.  indemnification clauses shall not be accepted by LGC: Staff.  finance officer also shall be included ont this contract.  the Secretary oft the LGC. contract is approved. requesting the return of records.    54  LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023 (c) no or approved of  23. This contract may be terminated at any time by mutual consent and agreement oft the Governmental Unit(s) and1 the. Auditor, provided that (a) the consent to terminate isi in writing and (b) the parties have agreed on the fee amount which shall be paid to the Auditor (if signed applicable), both and parties, termination shall be effective until approved in writing by the Secretary of the LGC. 24. The Govemnmental Unit's (Units') failure or forbearance to enforce, or waiver of, of breach or defauit on one occasion or instance shail not constitute the waiver of such any right breach or an event 25. There are no other agreements between the parties hereto and no other agreements relative that shall be enforceable unless entered into in accordance with the procedure set out herein and hereto 26. E-Verify. Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if utilizes any subcontractor(s). Auditor shall require such subcontractor(s) to comply with the requirements Auditor 27. Applicable to audits with fiscal year ends of. June 30, 2020 and later. For all non-attest services, the Auditor shall adhere tot the independence rules oft 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. Ift the Auditor cannot reduce the threats to an acceptable level, the Auditor cannot complete the audit. Ift the Auditor is able to reduce thet threats to an acceptable level, the documentation 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 int this contract. The Governmental Unit shall designate ani individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility the results oft the services performed. Ift the Auditor is able to identify ani individual with the appropriate for s/he must document andi include in the audit workpapers how he/she reached that conclusion. If the SKE, determines that ani individual with the appropriate SKE cannot be identified, the Auditor cannot Auditor the non-attest service(s) and the audit. See "Fees for Audit Services" page oft this contract to disclose perform the both 28. Applicable to audits with fiscal year ends of June 30, 2021 and later. The auditor shall present audited financial statements including any compliance reports to the government unit's governing audit committee ina and official meeting in open session as soon as the audited financial statements body are or available but not later than 45 days after the submission of the audit report to the Secretary. The auditor's presentation to the government unit's governing body or audit committee shall include: a) the description of each finding, including all material weaknesses and significant deficiencies, as found by the auditor, and any: other issues related tot the internal controls or fiscal health of the government unit as disclosed int the management letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding internal controls as required current 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," ifr required under 201 NCAC 03. .0508. 29. Information based on the audited financial statements shall be submitted to the Secretary for the ofi identifying Financial Performance Indicators and Financial Performance Indicators of Concern. See purpose  by right,  default on any subsequent occasion ori instance.  by the Secretary of the LGC. NCGS Chapter 64, Article: 2.  of  person identified as having the appropriate SKE for the Governmental Unit.  the  standards set by the Accounting Standards Board or its successor;  by  auditing  b) the status oft the prior year audit findings; financial statements; and  NCAC 03 0502(c16). LGC-205  20 Rev. 11/2023  CONTRACT TO AUDIT. ACCOUNTS  30. All oft the above paragraphs are understood and shall apply tot this contract, except the following  numbered paragraphs shall be deleted (Seel Item 17 for clarification).  31. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process and instructions ine effect att thet time of submission. Refer tot the N.C. Department of State Treasurer website atl tpswwancreasurercomatale-anckoca- pemamransedwaoAN.isbosemiHgpouwauaN 32. All communications regarding audit contract requests for modification or official approvals will be sent tot the email addresses provided on the signature pages that follow. 33. Modifications tot the language and terms contained in this contract form (LGC-205) are not allowed.    55  CONTRACT TO AUDIT ACCOUNTS FEES FOR AUDIT SERVICES  Rev. 11/2023 Auditor; to contracts  1. For all non-attest: services, the Auditor shall adhere to the independence rules Revision. of the Refer AICPA Professional Item 27 of (as applicable) and Govemment. Auditing Standards, 2018 for specific requirements. The following information be provided by the statements were prepared by: DAuditor Govermental Unit Third Party If applicable: Individual at Governmental, Unit designated to have the suitable skilis, knowledge, for and/or experience (SKE) necessary to oversee the non-attest services and accept responsibilty the 2. Fees may not be included in this contract for performed on Annual Financial Information! may Reports in (AFIRS). Form 990s, or other services not associated with audit fees and costs. Such fees be the included the 3. The audit fee information included in the table below for both the Primary Government Fees and the contract. DPCU If Fees (if applicable) should ber reported as a specific dollar amount of audit fees for the year under this 4. Priort tot the submission of the completed. audited financial report and applicable compliance reports for subject to this contract, or to an: amendment to this contract (if required) the Auditor may submit interim invoices of approval for services rendered under this contract to the Secretary oft the LGC. not to exceed 75% the billings in an audit engagement. as defined in 20 NCAC. 0503 shall be submitted tot the Commission: for approval to before any payment is made. Payment before approval is a violation of law. (This paragraph not applicable Fee per Major Program (if noti included above) s 6,000 for any additional programs over 3 major programs  Code of this results of these services: Name: Dee Meshaw ORI Not Applicable D engagement letter but may: not be  presented to the LGC without this information will be not be approved.  Title and Unit/ Company: Assistant County Manager of SKE Individual on the  Email Address: bsemdreanersicunyme gov  Contract is not applicable for  GAAS-only ora audits with FYESA prior to. June 30, 2020.)  in this contract ori in anyi invoices requiring approval of LGC. See  Items 8 and 131 for details on other allowable and excludedi fees. any language other than an: amount is included here, the for the unit's last annual audit that was and invoices associated with audits of hospitals). Primary Government Unit Audit Fee (financial and compliance if applicable) s 91,000 Financial All Other Non-Attest Services TOTAL AMOUNT NOT TO EXCEED Discretely Presented Component Unit Audit Fee (financial and compliance if applicable) $ Fee per Major Program (if noti included above) Financial AII Other Non-Attest Services TOTAL AMOUNT NOT TO EXCEED LGC-205  will be  to the audit form for correction.  tot the Secretary of the LGC. Alli invoices for services rendered  Carteret County  Additional Fees Not Included. Above (if applicable):  Preparation (incl. notes and RSDs  supt to $10,000 for Tax Business Office work  Additional Fees Not Preparation (incl. notes and RSI s  Above (if applicable):  CONTRACT TO AUDIT  PAGE AUDIT FIRM  Audit Firm" PBMares, LLP Robert E. Bittner, III Date" 03/04/24  Authorized Firm Representative (typed or printed)" Sign-*  Email Address" bimmedphmacacon  GOVERMMENTAL  Govemmentar Unit" County Date Governing Board Approved. Audit Contract" date in box tor right) Mayor/Charperson (typed or printed)- Date Date  Signature- Email Address" Email Address  Chair of Audit Committee (typed or printed, or "NA) Signature  GOVERMMENTAL UNIT  CERTIFICATE  Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital  This instrument! has pre-audited! int the Control Act ork by the School Budget and Fiscal ControlAct. Sum Obligated by This Transaction: Primary Governmontall Unit Finance Officer" (typede Dee Meshaw Date of Pre-Audit  required by The Local Govemment Budget and Fiscal  Signature- Email Address etcountyne. gov    56  LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE - DPCU (complete only if applicable) DISCRETELY PRESENTED COMPONENT UNIT  Rev. 11/2023  DPCU- Date DPCU Governing Board Approved. Audit Contract" (Enter date in box to right) DPCU Chairperson (typed or printed)" Date" Date  Signature" Email Address" Email Address CERTIFICATE  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 Control instrument Act has been pre-audited in the manneri required by The Local Govemment Budget and Fiscal  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 "PBMares", "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 comparison as of and for the year ending June 30, 2024, which collectively comprise the basic budgetary financial statements. Our audit will include each major fund and aggregate remaining fund information and acknowledge that we: are the group auditor of the County"s s basic financial statements as of and for the you ending June 30, 2024. We will not audit the financial statements of component units: Beaufort-Morehead year City Airport Authority, Carteret County Tourism Development Authority, Carteret County Alcohol Beverage Control Board, and Carteret County General Hospital Corporation. Component audit those financial statements. In addition, the budgetary comparison schedules, the auditors Schedule will Expenditures of Federal and State Awards, other supplementary information, and supporting schedules of presented ini relation1 to the financial statements taken as a whole will bes subjected tot the applied in our audit of the basic financial statements. We are pleased to confirm our auditing acceptance and our understanding of this audit engagement by means oft this letter C"Arrangement Letter"). The objectives of our audit are to obtain reasonable assurance about whether the financial statements a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's as that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance report 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. Comptroller General of the United States (GAS) will always detect a material misstatement when it exists. the Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected toi influence the economic decisions of users made on the basis of financial statements. The risk of not detecting a material misstatement resulting from fraud is higher these for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, than  procedures  misrepresentations, or the override ofi internal control.    57  Mr. and Mrs. Dee 4. 2024 Page: 2  Burns, County Manager Assistant County Manager  You have also requested that PBMares perform the audit oft the County of June 30. 2024 to of satisfy the audit requirements. imposed by the Single Audit Act and, Subpart F of Title 2. U.S. Code Federal Regulations (CFR) Part 200, Untform Admtnismarive. Reguiremenis. Cost Principles. and Azacit Reguirements, for Federal. Awards CUniform Guidance) and the State Single Audit Implementation, Act. We will conduct audit in accordance with GAAS: GAS: the Uniform Guidance: the U.S. Office of Act.. Those standards, regulations. supplement.. and. Act require that we. comply with applicable ethical professional, judgement and maintain professional skepticism throughout the audit. We: also: responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis Evaluate the appropriateness. of accounting policies used and the reasonableness of significant  The Remponsibutes of the Auditor Management and requirements. AS part of an audit in accordance with 1. Identify and assess the risks of material or error. based on an reporting framework, and the for our opinion. Consider: the County"s: system ofi in the County's control. that we have identified during the audit. statements. and events in a Conclude, based on the audit evidence: aggregate. that raises a reasonable period of time. abuse in financial We will financial statements that inconsequentialy. Single Audit and Mrs. Dee Meshaw, Carteret County March 4, 2024 Page: 3  COMB) Compliance Supplement: and the State Single Audit Implementation  standards. regulations. supplement and Act. we ofthe financial: statements. whether due to fraud  of the County and its environment, the applicable financial control in order to design audit procedures that are: appropriate of the  system of internal but not for the purpose of expressing an er, we. will communicate to you in material weaknesses. internal control relevant to the audit of the made by management. as well as evaluate the that achieves fiair presentation.  design and perform: audit procedures  on the  concerning: any significant presentation. ofthe financial limitations of excists, even though the of audit - the determination  the disclosures. and  the financial statements represent the underlying whether there are conditions or events, considered in  doubt about the County's ability to continue as a going  for  Because of the inherent limitations of audit, together with the unavoidable that some material misstatements may not be properly planned and performed in accordance with GAAS and GAS.  or abuse. is subjective. GAS does not require auditors to perform specific procedures to detect waste or (whether caused by senior management or other employees. that causes a material misstatement of with laws and regulations that we become aware of during the audit Cunless they are clearly  audits. to the Board of  (a) any fraud involving: senior management. and fraud the  known to us during the audit, and. Cb) any. instances of noncompliancs Act, including the determination of major programs, the  We are responsible for the compliance. audit of major internal control over compliance. and reporting responsibilities. Chairman, Mr. Tommy Burns, County Manager  under the Uniform. Guidance and State  of  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 responsibilities 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 oft the standards. regulations, supplement and Act identified above. The Responsiblities of Management and Identification of the Applicable Financial Reporting 1. Identifying and ensuring that the County complies with the laws and regulations applicable to its 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 3. Informing us of its knowledge of any allegations of fraud or suspected fraud affecting the County received in communications from 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 toi includet 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 Awards with the audited financial statements or. if the schedules and other information presented as 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. ass supplementary information and the Schedule of Expenditures of Federal  We will Public, Accountants CAICPA) and GAS. Framework Management is responsible for: activities, and for informing us about all known that are clearly inconsequential; haves significant roles ini internal control, and financial statements; and vendors, customers or others.  our independence in accordance with the standards oft the American Institute of Certified  ofs such laws or regulations. other than those where the fraud could have a material effect on the  and State Awards and the auditor's report thereon.    58  Chairman. Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Carteret County March 4. 2024 Page 4 County. Our  The Board of Commisioners) is responsible for informing us ofits views about the risks of fraud County, and its knowledge of any fraud, waste or abuse or suspected fraud, waste or abuse within the the will be conducted on the basis that management and, when appropriate. those charged with To evaluate subsequent events through the date the financial statements are issued available issued, and to disclose the date through. which subsequent events were evaluated or in the financial to be oft statements. the management Management also agrees that it will not conclude on subsequent events earlier than the date For the design, implementation and maintenance ofi internal control relevant to the preparation, and fair presentation of financial statements that are free from material misstatement, For establishing and maintaining effective internal controi over financial reporting.  affecting  governance. acknowledge and understand that they have responsibility: For the preparation and fair presentation. of the financial:  in accordance with U.S. GAAP:  representation letter referred to below;  due fraud to or of controls of  error; us all significant deficiencies and material which it has knowledge: For report 6. To provide us with: . Draft Additional d. Unrestricted access to persons audit evidence. including. among other items: and  in the design or operation and such for informing  and  Access to all information: of which management is aware that is relevant to the preparation and fair presentation of the financial statements, including information. relevant to disclosures:  including information relevant to their preparation: and fair that we may request from management for the purpose oft the audit; and  when needed, to allow for the completion of the audit in  with the proposed presentation. timeline;  the County from whom we determine it necessary obtain  to  As part of our audit process, we will request firom management and, when appropriate. those governance written confirmation concerning representations made to us in connection with charged the audit, with - That management has fulfilled its responsibilities as set out in the terms of this Arrangement Letter: That it believes the effects of any uncorrected misstatements aggregated by. us during the current  engagement and pertaining to the latest period aggregate, to the financial statements taken as a Chairman. Mr. Tommy Burns, County Manager and Mrs. Deel Meshaw, Assistant County Manager  are immaterial, both individually and in the  Carteret County March 4, 2024 Page 5  Because the audit willl be performed in accordance with the Single Audit Act, the Uniform State Single Auditl Implemientation, Act, management is responsible for (a) identifying all federal Guidance, and awards received and expended; (b) preparing and the fair presentation of the schedule federal and state awards (including notes and noncash assistance received) in accordance of expenditures with Guidance requirements: (c) internal control over compliance: (d) compliance with. federal Uniform regulations. and the terms and conditions of federal awards; (e) making us aware of significant statutes, vendor relationships where the vendor is responsible for program compliance: C) corrective action on: audit findings, including the preparation ofa summary schedule following of up audit and taking and a corrective action plan: Cg) timely and accurate completion of the data collection prior form findings Wes will issue a written report upon completion of our audit oft the County's financial statements. will be addressed to the Honorable Chairman and Members of the Board of Commissioners of the Our report Circumstances may arise in which our report may differ firom its expected form and content County. on the results of our audit. Depending on the nature of these circumstances. it may be necessary for based us to our opinion, or add an emphasis- of-matter paragraph or other-matter paragraph to our auditor's report. modify IFcireumstances: arise relating to the condition of the County's records, the availability evidence or indications ofas significant risk of material misstatement: of the financial statements of appropriate audit error, fraudulent financial reporting or misapproprintion of assets which, in our professional because judgment, of prevent us from completing the audit or forming: an opinion, we retain the unilateral right take of action permitted by professional standards, including. but not limited to, declining to to any course In addition to our report on the County's financial statements, we will also issue the following types of 1. A report on the fairness of the presentation of the County's schedule of expenditures of federal and 2. Report on internal control related to the financial statements and over compliance for the programs. The: report will describe the scope of testing of internal control over the financial major and over compliance for the major programs and the results of our tests of internal controls statements over the 3. Report on compliance with laws, regulations. and the provisions of contracts or grant will report on any noncompliance that could have a material effect on the financial statements agreements. and any noncompliance that could have a material effect, as defined by Subpart F of Title 2 U.S. CFR Part 200, Uniform. Administrative Requirements. Cost Principles, and Audit Regutrements. for Federal. Awards, Report on compliance with laws, regulations, and the provisions of contracts or grant will report on any noncompliance that could have a material effect on the financial statements agreements. and any noncompliance that could have a material effect, in accordance with the State Single Audit  and state of and (h)  submitting the reporting package and data  form.  Reporting  or issue a report, or withdrawing from the engagement. state awards for the year ending June: 30, 2024;  express an opinion  reports:  financial statements and over compliance for major programs;  We We  on the major programs;  Implementation, Act, on the major programs; and    59  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 following: 1. 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; 2. Dee Meshaw, Assistant County. Manager, will assume all management responsibilities for subject 3. The County will evaluate the adequacy and results of the services performed; and 4. The County accepts responsibility for the results and ultimate use of 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 of its responsibilities, the auditor's responsibilitics and any limitations ofthe 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 tax 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 www.pbmares.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 up to$10,000 for supplementary work performedi in 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.  4. Timely communication of all significant accounting and financial reporting matters. 5. The assumption unexpected circumstances will not be encountered during the engagement.    60  Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Carteret County March 4, 2024 Page 8  Ifany ofthe aforementioned criteria are not met, then fees may increase. Additional major the planned three major programs will be billed at $6,000 each. The fees quoted above do not testing of Medical Assistance eligibility. Interim billings will be submitted as work expenses are incurred. Billings are due upon submission. Amounts not paid within progresses and as invoice date(s) will be subject to a late payment charge of 1.5% per month C18% per year). thirty days firom the You have informed us that you intend to prepare an annual comprehensive financial submit it for evaluation by the Government Finance Oricers Association's (GFOA) report Certificate CACFR) and Achievement in Excellence inl Financial Reporting. Our association with the ACFR is to From time to time and depending upon the circumstances. we may. in our sole discretion. use third-party service providers to assist us in providing professional services to you. it may be necessary for us to disclose Personal Information or Confidential Information In such (as circumstances. are defined below) to them. You hereby consent to us sharing your information. including both Confidential terms would Information be permitted and Personal to share Information. information with with these third-party service providers on the same basis as we by written obligations of contidentiality that one are of as our protective employees: of provided your Confidential that such recipients are bound confidentiality terms set forth herein. You acknowiedge and agree that our use of Information third-party service as the providers may involve the processing. input, disclosure, movement, transfer. and We also may provide services to you using certain third- party hardware, software, software managed services Cincluding. but not limited to, web hosting. data security, data back-up. email services, or similar services subject to direct end-user or subscription agreements). applications. and security, (collectively, "Third-Party Products"). You acknowledge that your or our use of a Third-Party equipment involve the processing. input, disclosure, movement, transfer, and storage of to us, including Personal Information and Confidential Information. within the Third-Party provided Product's by you infrastructure and not ours, and that the terms of use and service set forth. in the end-user subscription. or other agreement with. the licensor of such Third-Party Product, including. to, applicable laws, will govern all obligations of such licensor relating to data privacy. but not limited security, and processing within such Third-Party Product's infrastructure. as well storage, recovery, associated with such Third-Party Product. You hereby consent to the disclosure as, the service levels including your Confidential Information and Personal Information. to the licensors of of your such information, You acknowledge that your or our use of Third-Party Products may be subject to limitations, interruptions, errors, and other problems which are beyond our control, including. internet outage or lack of availability related to updates, upgrades. patches, fixes, maintenance. without limitation. issues. We will not be liable for any delays, delivery failures, or other losses or damages Nor will we be held responsible or liable for any loss. or unauthorized use or resulting firom information or data provided by you, including. without limitation, Personal Information disclosure. provided ofany  above include the of the current qualified  with replying to the GFOA comments and ensuring the Use of Subcontractors and Third-Party Products  have been addressed consist with of assisting  year ACFR.  information and data outside of our technology infrastructure.  storage of your Product may license. Third-Party delays, or other by you,  Products for the purpose described herein.  such resulting from: your or our use ofa Third-Party Product. Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager Carteret County March 4, 2024 Page 9 Use and Ownership: Access to Audit Documentation The Audit Documentation for this and conclusions County. workpapers. In the such requests. such requests.  is the  of PBMares. For the  this data, by  Arrangement Letter. the term "Audit Documentation". shall mean the confidential and purposes. of of PBMares" audit procedures performed. relevant audit evidence obtained, other audit-related proprietary records reports. analyses. recommendations. and deliverables authored or prepared by PBMares under this Arrangement Letter, or any documents belonging to the County or furnished to PBMares for the County the Review of Audit Documentation by a successor auditor or as part of due diligence is PBMares policies. and will be agreed to, accounted for and billed separately. Any such subject to to applicable Documentation is subject to a successor auditor signing an Access & Release Letter access our Audit we are required by government regulation. subpoena or other legal documents or our personnel as witnesses with respect to our engagement for the process to produce our so long as we are not a party to the proceeding in which the information is sought, County. reimburse the County us will, professional time and expenses, as well as the fees and expenses of our counsel, incurred In documents the event we are required by government regulation, subpoena or other legal process or our personnel as witnesses with respect to our engagement for the so long as we are not a party to the proceeding in which the information is sought, County. reimburse the County will, professional: time and expenses, as well as the fees and expenses of our counsel, incurred The documentation; for this engagement is the property of PBMares. However, you acknowledge your assent that representatives of the cognizant or oversight agency or their designee. audit staffs, and the U.S. Government Accountability, Office shall have access to the audit other documentation government upon their request and that we shail maintain the audit documentation for a period at after the date oft the report, or for a longer period if we are requested to do so by the cognizant of least three years agency. Access to requested documentation will be provided under the supervision PBMares or oversight Ifany dispute other than fees arises among the parties hereto, the parties agree first settle the dispute by mediation administered by. the American Arbitration Association to try under in good faith to Professional Accounting and Related Services Disputes before resorting to litigation. The its costs Rules any for proceeding shall be shared equally by all parties. You and we consent both for mediation and/or litigation, of the Federal District Court. Eastern District to of personal jurisdiction. Newport News, Virginia, or the Newport News Circuit Court. Participation in such Virginia, sitting in condition to either of us initiating litigation. In order to allow time for the mediation, mediation shall be a of limitations shall be tolled for a period not to exceed 120 days firom the date either any of us applicable first statute writing to mediate the dispute. The mediation shall be confidential in all respects, as allowed requests in determine the prevailing party's identity for purposes of the award of attorneys" fees. in litigation solely to  Audit Documentation shall not include custom-devcloped documents, workpapers,  PBMares" form. PBMares reserves the right to decline a  auditor's request substantially to review our in  for our in responding to to produce our us for our in responding to and grant audit of or required  personnel and at a location designated by our firm.  of  Dispute Resolution  by law, except our final settlement positions at mediation shall be admissible    61  Mr. Tommy Burns. County  and Mrs. Dee Carteret County March 4, 2024 Page 10 The parties hereto both agree that any dispute Related Services Disputes of the County in which the arbitration proceeds. In ofas Conndentinnty one  Assistant County Manager  fees charged by the Arbitration Association. Such to  to the client will and be shall the binding rendered by Arbitrator of the we both acknowiedge that, the event  submitted for resolution by arbitration in accordance with the Rules for Professional Accounting be pursuant to this Agreement may be filed and entered and shall be enforceable in the Superior Court in over fees charged by the accountant, of us is giving up the right to have the dispute decided in a court of law before aj judge or. jury, and instead we are accepting the use of arbitration for PBMares and the County may, from time to time, disclose Confidential Information. Cas defined below) to Accordingly, PBMares and the County agree as the recipient of such Confidential Information Cthe. "Receiving Party3. to keep strictly confidential all Confidential Information. provided to it by the party Cthe "Disclosing Party") and use, modify, store, and copy such Confidential. Information only as necessary. to perform its obligations and exercise its rights under this Arrangement, Letter. and for Confidential Information. of the Disclosing, Party to its personnel. agents. and representatives who are purpose of exercising its rights and fulfilling its obligations hereunder. To avoid any doubt, PBMares is permitted to disclose the County" 's Confidential Information to PBMares" personnel. agents, and electronic, machine-readabie. or hard copy consisting. of: C any nonpublic information provided by the Party identifies as confidential: or Ciii) any information that, by very, nature, person but not limited same this As used herein, the term Confidential Information". will not include information. that: C is publicly or otherwise after disclosure by the Disclosing Party. other than by breach ofthe 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: of disclosure by the Disclosing Party; Civ) is provided to obligation to the Disclosing Party: or (y) is independenty. developed by employees or agents of the as the Receiving Party treats its confidential, and proprietary. information, but in no event will such  final. The arbitration shall take place. in Newport News, Virginia. Any  no other purpose or use. Except as otherwise set forth herein. the  Party may only disclose the  subject to obligations of representatives. for the purpose of regulatory, and/or ethical standards. As used herein,, "Confidential Information" Disclosing Party, including. but not limited to. all of its programs, program interfaces. know-how. business plans, pricing. profit margins and/or similar similar circumstances would understand should be treated as confidential, including. available at the time of disclosure by. the Disclosing Party: Cii) Thel Receiving Party will treat the Disclosing Party"s standard of care be less than a Party if it been used or disclosed in Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw. Assistant County Manager Carteret County March 4, 2024 Page 11  at least as. restrictive as those set forth herein and only for the compliance with applicable laws and professional. secrets. techniques. (ii) ideas, discoveries.. that the  in any form, oral, graphic, written, designs, data, source and object code. and  its any.  a publicly  in the Disclosing or to, by publication  Arrangement Letter.  the  Party without restriction as to confidentiality or use by a third party without violation ofany  Party who did not access or use the Confidential  Information with the same degree ofcare  standard of care. The: Receiving Party will promptly notify the has  aware that any of the Confidential Information of the  Party  of this Arrangement Letter.  Notwithstanding: the foregoing, in the event that the Receiving Party becomes legally compelled to disclose any of the 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 Int the event that the parties have executed a separate nondisclosure. agreement and such agreement does not 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 hmpsAwphmwsaomiaeintase policy. Our Privacy Policy may be amended from time to time in our sole discretion and without prior 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, eybersecurity, and datal protection laws that may apply tol 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 you: a 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 C"HIPAA"2. 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"DFARS2. data subject to Export Administration Regulations C"EAR"), or International Traffic in Arms Regulations CITAR2 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.  Preexisting Nondisclosure Agreements Data Protection Compliance notice, and is hereby incorporated by  terminated as of the effective date of this Arrangement Letter.  into this Arrangement Letter. You acknowledge that you  forth in this Arrangement Letter.  migration, deletion, copying, processing. and modification of such data.    62  Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Carteret County March 4, 2024 Page 12  PBMares and the County acknowledge and agree that they may correspond or convey information documentation. including Confidential Information and Personal Information, via various forms and electronic transmission, including. but not limited to, Third-Party Products, such as, email. FTP and of based sharing and hosting applications (e.g.. portals, data analytics tools, and helpdesk and applications). and that neither party has control over the performance. operation, reliability, support availability, ticketing or security of these electronic transmissions methods. Therefore, neither party will be liable for loss, damage, expense, harm, disclosure or inconvenience resulting from the loss. delay. interception, corruption, any unauthorized reasonable efforts disclosure, or alteration of any electronic transmission where the party has used commercially information. You to protect such information. We offer our clients various platforms for the exchange of conditions made available hereby agree (whether that you shall be bound by and comply with any and all user terms and As used herein, the term "Personal Information" means any personal information that identifies a natural person as may be defined by applicable privacy. data protection or directly cybersecurity or indirectly and includes, but is not limited to, nonpublic, personally identifiable information such as Social Security laws, numbers, Social Insurance numbers, driver's license numbers or state- or card numbers, credit or debit card numbers with or without any required province-lssued security code, number passwords. health information, and other personal information as defined by applicable laws, whether or 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, Ci) Personal Information that is needed to render the services hereunder, and (ii) Personal Information that has not been event you transmit to us Personal Information in an unenerypted format or via unenerypted encrypted. In the 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 under such Personal Information and shall take reasonable steps to ensure that such Personal Information does of not include irrelevant or unnecessary information about individuals. In the event the services provided hereunder involve Personal Information collected in acknowledge that we or our Subcontractors: performing services hereunder on our behalf may store. Canada, you and/or process such Personal Information in locations and on servers located outside of Canada, including transfer, jurisdictions such as the United States whose data protection laws differ from those of Canada. As a in such Personal Information may be subject to access requests firom sovernments. courts, or law enforcement result, those jurisdictions, including, the United States, according to the laws in those. jurisdictions. applicable laws in such other jurisdictions. we will use reasonable efforts to require that appropriate Subject to collected protections are in place to require our Subcontractors maintain protections on Personal Information Upon: your written request, we will enter into a mutually agreed upon agreement relating to the lawful  cloud-  by link, click-through. or otherwise) with respect to such platforms.  Personal Information  identification of not means. you required  in Canada that are equivalent to those that apply in Canada.  border transfer and processing of Personal Information. Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw.. Assistant County Manager  Carteret County March 4, 2024 Page 13  We are permitted to use all such County-provided Personal Information to perform our obligations exercise our rights under this Arrangement. Letter. The parties agree that as part of the performance and the services as described in this Arrangement Letter, and as part of the direct business relationship between of the parties, we may use the Personal Information to improve and develop services and for other similar internal and Information business purposes. We agree to maintain appropriate security measures to protect such Personal Ifwe will become inform aware of an unauthorized acquisition, or use of County-provided Personal Information. we your written request, reasonably cooperate with you at your sole cost in support of any breach notification upon addition to providing you with those deliverables set forth in this Arrangement Letter, engagement. we will. Further, in you a copy of any records we prepare or accumulate in connection with such deliverables which provide are to otherwise reflected in: your books and records without which your books and records would be incomplete. not You have the sole responsibility for retaining and maintaining in your possession or custody all of financial and nonfinancial records related to this engagement. We will not host, and will not accept your responsibility. to host, any of your records. We, however, may maintain a copy of any necessary for us to comply with applicable law and/or professional standards or to exercise records of yours this Arrangement Letter. Any such records retained by us will be subject to the confidentiality our rights under 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 resulting failure loss, damage or expense connected with the suspension or termination of our services due to any to make full payment of undisputed amounts invoiced in a timely manner. In the event you or PBMares, LLP terminate this engagement, you will pay us for all services rendered 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 reasonable control or unforeseen or unexpected circumstances, such as, but not limited to, acts of our government or war. riots or strikes, disasters, fires. floods. epidemics. pandemics or outbreaks God, communicable disease, cyberattacks. and internet or other system or network outages.. At your may terminate this Arrangement Letter where our services are delayed more than 120 days; however, option, you are not excused firom paying us for all amounts owed for services rendered and deliverables provided you  in accordance with applicable laws.  promptly Retention of Records We will  you of such unauthorized. acquisition or use as required by applicable laws and,  requirements as imposed upon you by applicable laws.  to you all original  you provide to us in connection with this  set forth herein and destroyed in Termination  with our record retention policies.  obligations  Your. failure to make full payment of any and all undisputed by us on: your behalf through the effective date of termination.  invoiced in a timely manner  your  of prior  to the termination of this Arrangement Letter.    63  Chairman, Mr. Tommy Burns, County Manager and Mrs. Dee Meshaw, Assistant County Manager  Carteret County March 4, 2024 Page 14  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 itsj judgment would cause its continued performance to result in a violation ofi 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 executive of, or other person closely associated with such other party or its affiliate, is placed on a 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. Norwithstanding: anything stated to the contrary. inthis Arrangement Letter, the County acknowledges and consents that we also may utilize Confidential Information and Personal Information 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 them with these purposes may be used or disclosed to you or current or prospective clients to provide services or offerings. We will not use or disclose such Confidential information or Personal Information ina way that would permit the County or an individual to be identified by third parties without your prior 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, of the 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 the offering documents. In the event our auditor/client: relationship has been terminated when the County 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 ofs your employment of one of our partners, principals or employees. Each party hereto affirms it has not been placed on a Sanctioned List (as defined below) and will at. promptly any to, access or use any of the deliverables provided for hereunder. or Third-Party including. but Products not limited provided hereunder, in violation of any applicable sanctions laws or regulations. accessing or using the deliverables provided for hereunder. or shali any Third-Party, Products PBMares from to territory under embargo by the United States or Canada. The County not knowingly cause any. sanctions applicable to PBMares. As used herein "Sanctioned List" means any sanctioned of the person entity lists promuigated by the Office of Foreign Assets Control of the U.S. Department the U.S. State Department. the Consolidated Security Council, the European Union, and United Kingdom. Nothing in this Arrangement. Letter shall limit the liability of PBMares to the County for any negligence. of applicable auditing standards, or other fault in the performance of audit procedures. whether at law. under the federal securities laws,, or pursuant to any applicable state law. Any term of this or Letter that would be prohibited by oF impair our independence under applicable law regulation shall not apply, to the extent necessary only to avoid such prohibition or impairment. will be in writing and addressed to the party at the business delivered provided to in this  us to recommence work, the Sanctioned List. Miscellancous  ofa new Arrangement Letter will be required.  obligations, shall survive the termination of this Arrangement Letter.  that you have provided to us in written consent.  with this engagement. to develop, enhance, modify and improve  The County agrees that it will not include our reports. or otherwise make  to us, in any public or  Mr. Tommy Burns, County Manager  and Mrs. Dee Carteret County March: 4, 2024 Page 15  Assistant County Manager  notify the other party upon becoming  that it has been placed on a Sanctioned List  time any to, violate or Treasury.  the  of this Arrangement Letter. The County: shall not, and shall not permit third parties  Autonomous Sanctions List. the United Nations  Notices given PBMares. LLP, 701 expressly. provided in this Arrangement, with tracking capabilities. upon receipt confirmation or Entire. Agreement This Arransement Letter and whether oral or This Arrangement Letter may be parties. Electronic Signatures and Counterparts Each party. hereto  Unless otherwise expressly agreed upon by the parties in this Arrangement Letter, or such other address as such. party may party. A copy ofany legal notice Ce-g-, any claimed breach or personally delivered, upon deliverys if sent by registered: or failure). at such time as the party that sent the notice receives  Letter, all notices required to be oft this Arrangement Letter) sent given mail or by overnight courier service (without indication. of delivery read- of receipt,  by a notice  the other Ciif by  by the County to PBMares shall also be to the following address: Office of the General Counsel.  Center Drive, Suite 900, Newport News, VA deemed 23606. Except and effective: as otherwise  notices hereunder: will be and. Cii) if sent by  constitute the complete and exclusive statement of agreement or modified only by a written instrument executed by both  between PBMares and the County and supersedes all prior agreements,, understandings. and proposals. Ifany term or provision of this Arrangement. Letter is determined to be invalid or unenforccable. such term or provision will be deemed stricken, and all other terms and provisions will remain in full force and effect.  relating to the subject matter of this Ar rrangement Letter.  that any electronic signature. ofa party to this Arrangement Letter or is any  signature to a document contemplated hereby (including any. representation authenticate such writing and shall be as valid. and have the same force and effect, as a  to signature.    64  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 of a manual signature. For purposes hereof, "electronic signature" includes, but is not limited to, (i)a scanned copy (as a' "pdf" (portable document format) or other replicating image) ofa manual ink signature, (i) 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 oft the 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 ofs 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 ACKNOWLEDGED BY:  PBMares, LLP E7 Partner  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    65  5. Approval of the Resolution to Direct the Expenditure of Opioid Settlement Funds of $17,270.00 to Carteret Community College for GED Assistance  Randally Wum wilams: MPis FACOG Nina M liver, MS aas3ieas. Adams To:  CARTERET COUNTY Buflding: Director  Lives Together  Board of  From: Randall Williams Health and Humans Date: March 18, 2024 Ref: Opioid Settlement Fund Substance-Use Disorder to have meet long-term recovery goals. Resolution to GED. Boardo of Commissioners Jimmy Farrington, Chair Mark Bob Mansfield, Cavanaugh Vice-Chair Chris Chadwick David Quinn Chuck Shinn Edv Wheatly  The Department: of Health and Human: Services has received 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- related services. We request that the Carteret County Board of Commissioners adopt the attached the Expenditure of Opioid Settlement Funds to provide $17,270.00 to the Community College. These funds will be utilized to assist upi to 110 students obtain their  to obtain a General Equivalency Diploma  Tommy County R. Manager Burns, u Clerk to the Board Lori R. 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 & 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 byt 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 revenuet fund as  Janssen Pharmaceuticals;  Relating tot the Settlement of Opioid Litigation ("MOA");  required by section D oft the MOA;  WHEREAS section E.6 oft the MOA states: E.6. Process for drawing from specialrevenue funds.  Budget item or resolution required. Opioid Settlement Funds can be used for a purpose when the Governing Bodyi includes ini its budget or passes a separate resolution authorizing the expenditure ofa stated amount of Opioid Settlement Funds for that purpose ort those purposes duringa b. Budget item or resolution details. The budget or resolution should (i) indicate that it is an authorization for expenditure of opioid settlement funds; (ii) state the: specific strategy ors strategies the county or municipality intends tof fund pursuant to Option A or Option B, using the item letter and/or number in Exhibit A or Exhibit B1 toi identify each funded: strategy, and (ii) state the amount NOW, THEREFORE BE ITF RESOLVED, in alignment with the NCI MOA, Carteret County authorizes the  specified period oft time.  dedicated to each strategy for a stated period of time. expenditure of opioid settlement funds as follows: 1. First strategy authorized a. Name of strategy: Employment-Related: Services b. Strategy is included in Exhibit A Item letter and/or number in Exhibit A1 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, 20241 through End date. June 30th, 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    66  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 ani increased successful1 transition from long-term residential treatment back to the community. Funding assistance for GEDI will allow CCC to provide training that these individuais need to achieve employment and long-term  recovery goals.  Provider: Carteret Community College  The total dollar amount of Opioid Settlement Funds appropriated across the above named and authorized  strategies is $17,270.00  Adopted this the. 18 day of Marh 2024.  Jimmy Farrington, Chair Carteret County Board of Commissioners  ATTEST: Lori Turner, Clerk to the Board COUNTY: SEAL  6. Approval of the Proclamation to Acknowledge April 2024 as Sexual Assault  Awareness Month Boards etCommissioner JimmyF Farrington, Chair Mark Mansfield, Vice-Chair Bob Cavanaugh Chris Chadwick David Quinn Chuck Shinn Edv Wheatly  County Manager Tommy R. Burns, I Clerkto R.1 the Board Lori Turner  ROCLAMATION  SEXUAL ASSAULT. AWARENESS MONTH  WHEREAS, nationally one in three women 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, 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.  sexual assault in their lifetime; and  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  WHEREAS, we  work together to educate our community about what can be done to prevent  and actions.  Adopted, this the 18th day of March, 2024.  Jimmy Farrington, Chairman  ATTEST:  Lori Turner, County Clerk    67  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 J.Ryan Davenport Tel: (252) 241-3264 yandavemponacaneretcounyneso Memorandum From: Ryan Davenport  Manager  Shore protection office  To: Carteret County Board of Commissioners (CBOC) Date: Re: March Carrot 8, Island 2024 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/iving 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 channe! 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 a beacon in stressful situations, providing 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  February, and March 2024  January, February, and March 2024.  help gets the attention it deserves.    68  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 2023 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 ofi 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 a 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 a true asset to Carteret County. Congratulations, These remarkable indviduals--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!    69  Cateret NORTH  Couy  CAROLINA  ADMINISTRATION  JAVEIICKS, LONG EMPLOYEE OF THIE MONTH AWARD  JANUARY 2024  Sandy Martine, Telecommurniecor 9-1-1 Emergency Communications Center  JAIME HICKS LONG EMPLOYEE OF THE MONTH AWARD  JANUARY 2024  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 al beacon in stressful situations, providing reassuring support to callers during emergencies. While she may not arrive with flashing lights, Sandy is at true behind-tne-scenes hero, making sure every call for help gets For over 26 years, Sandy has set al 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.gov Beaufort, North Carolina 28516 252-360-4164 An Equal Opportunity Employer  Carteret County Administration 210 Turner Street    70  Carerce NORTH CAROLINA ADMINISTRATION  Couey  ALIEIIICKS LONG PMPLYBE OF TIEMONTEL AWARD  EBRUARY2024  Heather: Daigle Human Resource5Director 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.  www.carterelcountyne.soy Beaufort, North Carolina 28516 252-360-4164 An Equal Opportunity Employer  Carteret County Administration  210 Turner Street    71  Careret NORTH  CAROLINA  Couy  ADMINISTRATION  ZIIL HICKS LOVG EMPLOYEE OF THIE MONTE AWARD  MAROII 20241  Jennite Beaman AdministrativxsauRlan  Public, Works Department  JAIME HICKS 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 as 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 at 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 ElementaryMiddle 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.    72  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 tol 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 oft the 30-year lease.  remain open.  was unanimous.  CARTERET  COUNTY FAX  001  Richard Payior Superntendent Jody Meclenny Blair E.) Propst dssistanr Superuntendents  Katlryn Katie  B Dennis M. Travis Duy Dana Brittany Mull  107 252728-4583. DRIVE. 1 BEAUFORT 2527283028 NC: 28516 www.carteretcountyschools.org March 8, 2024 MEMO  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 attached. It is based on a similar lease we entered with the Club in 2002 for a part of the Morehead City is 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. changes are that the county now owns the campus and, unlike Camp Glenn, we do not need to start this lease Key as Also recall that through the work of Senator Sanderson and Representative Cairns, the General  ajoint use facility. Highlights oft the lease are: Itisa 30: year ground lease. bei inserted in the lease. The rent is $1.00 a year. repair.  authorized this lease with a special bill enacted last year.  Assembly  The club will need approximately 5.2 acres. The property will be surveyed and aj proper description will 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  The Club will build al Multi-Purpose building on the land with its own funds.  forward to expanding this partnership with the new facility in Beaufort. background at your March 19, 2024 meeting. We can: answer your questions then.    73  Boys & Girls Clubs of the Coastal Plain Beaufort Club Site Proposal & Lease Agreement  Goals  Establish as stand- alone B&G'sClubf fort the Beaufort Community Expando our capacitytos servey youtht byr moret thans 100% Provide! High-Quality PogamafuaoigAdwies fory youth Improve Outcomes for oury youth Increase our support tof families Strengthen our Partnerships with Carteret County Commissioners, the Carteret County Board ofE Education: andt the Beaufort Community Existing Partnership withCarteret County andt the BOE MoreheadCity Sunshine-Lady Club' Lease Established: 8/1/2002 Term: 30years Current Membership: 96  BGCCP  Current! Locations BeaufortT TeenCenter 601 MulberrySt Youth Served- 15Daily of2ow weeklyr members BeaufortE Elementarys School 110Carraway! Drive Youths Served-5 5oDaily of6ov weeklyn members TotalYouths Served- 6sperd daya and Boweeklyr members  CBS  Proposed  Beaufort Club Site Rear oft 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 fort the Beaufort Boys &GirlsClub 20,000-sgftfacilily In-door gymnasium Instructional and activity rooms for ages 6-12 Dedicated" Teen Clubf for ages 13-18 Outdoor multi-purpose court Playground Sports field Off-street Parking    74  Preliminary Floor Plan Beaufort Club  Capacity 200Youth Daily Ages 6-12 (120-150) Teens13-18 (30-50)  Timeline  Request  Approvalo of ground! leasea agreement! betweent the CarteretCounty! Boardo of  GroundLease Approvalof Capital Facility Design Agreement  Construction Completi by Commissioners, theC CarteretC County Boardo ofE Education, andt the  Spring- 2024 Latez  Early, 2025 Springof2026 GirlsClubso oft thec CoastalF Plain.  Boys&  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 for a 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.    75  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 &F Planning Director  RE: Request tor rezone a2.41-acre parcel located at8 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 a landscaping business tot the 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 tot the North, R-15M: zoning to the East and South, and This conditional zoning request includes certain site-specific conditions that have been agreed tol by the property  Zoning District).  District).  Recycling Solutions tot the West.  R-20, B-1CZ, and IW-CU: zoning to the West across Hibbs Road. owner. These conditions include limiting the site to thet following uses:  Accessory use andlor building Storage yard (boats). Storage units (aka mini-storage or mini-warehouse) Contractor's office Contractor's plant and/or storage yard Boats storage yard  Thes subject property is situated within the Limited Transition CAMAI Land Use Plan classification. Areas included within the Limited Transition classification are areas that wille experience increasing development during the next five 22s surrounding property owners have been notified. To date, staff has received 0 objections and 2r no objections. Ati its meeting on February 12, 2024 the Planning Commission voted 8-0t to unanimously recommend approving the rezoning request for a2.41-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 District).  tot ten years. This request is consistent with the CAMAI Land Use Plan.  Staffi is happy to answer any questions that your may have.    76  REZONING APPLICATION  Applicant: Siyphenflay Address: 309 Cayfshct SaihaL 28584 Telephone:, 252-RP3-25 E-mall: SyaegayBLE.cag  Owner (IF not Applicant):, Address:, Telephone:, E-mail:. Signature:. - Date:.  aaliy/aeas  Property address/ location:. 869H6bs Ad aheypect ML 2857 Please explain why the rezoning that you: are requesting is warranted: ne esocid Likc se hispipperky as makcl and smat-cgs A aoL ceastwkia bosiiess te fohire hr csould Iak o  PIN: 633 2eysl0305000 nse the hackpack of 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 For Staff Use Only: Application Number:, H  Current Zoning:, RI5M Hhepopecky  Proposed Zoning: B-1CZ  foavini storage aaits,  Amt. Rec'd:.  Received by:. PRELIMINARY NOTF FORS SALES, RECORDATION,OR CONVEYANCE MATERIAL STORAGE PHASEI 1.12 ACRE STORAGE BUILDING  Date:,  10'V VEGETATIVE BUFFER  PARKING PHASEIT MINISTORAGE EST. 2025 IACRE  ACCESST TOTHE PROPERTY  DUSTY TRAIL    77  Aerial Map  Stephen Perry Rezoning Request R-15M to B-1CZ 869 Hibbs Road Newport, NC 28570 PIN: 633704810305000  Subject Property Stephen Perry Rezoning Request R-15M to B-1CZ 869 Road 28570 PIN: 433704810305000  WW-CU B1GZ 20  Zoning Map  B0  I5M  Subject Property Stephen Perry Rezoning Request R-15M to B-1CZ 869 Hibbs Road Newport, NC 28570 PIN: 433704810305000 Vicinity Surrounding Property Owners Please see attached property owner)  Buffer Map  200f. buffer Properties within Properties within 2 parcels  Subject By: 6    78  Stephen Perry Rezoning Request R-15M to B-1CZ 869 Hibbs Road Newport, NC 28570 PIN: 633704810305000 Vicinity  FLUP Map  NewponET  Developed Limited Transition Protected Lands RURAL Rural Withs Services  CDTE  Subject Property Corteret CountyP Prepored By: Eugene Foxworth Director  PLANNING AND DEVELOPMENT  Morehead City Office Phone: 252-728-8545 Fax: 252-732-2065  REZONING MAP AMENDMENT  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 to 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 REASONABL 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 of the CAMA Land Use Plan because: Itis consistent with the future use of Hibbs Road. ltis 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) of approval from the Committee.    79  PLANMING AND DEVELOPMENT  - : adop  pue plar ns ths B or the  nor ude n  bythe REZONING MACAMENPAERE e ib Road and Parcei(s): Size: REQUEST is to PIN: 00) from onal Zoning District). STAIFMENS map and the following find! and with the goals,  NO: 28570 located at (Single- that case policles  Road Neweort. 28670 Ldens the la EAELIRAa  Residentiall District) to B-16 oz CAMA Land pian  Businoss  CENCY & REA SONABL! ENESS: to  nof reasonable and in the public interest  Motion to mpprove/deny by: by: Eugone Director  PLANNING AND DEVELOPMENT  Morehead City Phone:  NOTICE 18, Buliding. at 6:00 pm. City. Foxworth Director  to Chapter 160D-601. of the North Carolina: General Statutes. the Carteret the County Board of rezone Meeting, 2. acres (302 Courthouse at 869. Square. Road. Administration Newpor NO: 28570 (PIN: 63370481 10305000) from R-15M A: oft the proposed request available for public inspection in the NO County Planning and  will a  on  Board of Commissioners a  (Single- Family Advertise:  District) to B-10Z (General Business Conditional Zoning District).  Development Department. 3820 Bridges: Street. Suite B,  News-Times  Sunday. March March 10, 2024 2024 3. Rezoning Request Mr. Hartman presented: Background:, Stephen Perry is dwellings and This  to rezone 2.41-acres located at 869 Hibbs Road, to  Newport, NO. 28570 (PIN: G337048X03050001 from R-15M (Single-family Residential District) B- landscaping business to the North, single-family, dwellings tot 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. been  1CZ (General Business Conditional Zoning District). Currently, the parcel is vacant. The subject property is bordered by the  Society and a agreed to  Recycling  to the West.  zoning request includes certain site-specific conditions. that have  by the property owner. These Accessory use and/or building Storage: yard (boats). Storage. units (aka mini-storage or mini-warchouse) Contractor's office Contractor's plant and/or storage yard Boat storage yard  include limiting the site to the following  The subject property is situated within the Limited Transition CAMA Land Use Plan classification. Areas included: within the Limited Transition classification are areas that will experience. 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  Plan.  no objections. Staff is happy to Edward Myers: The: access off of Hibbs is a 30-foot Gregg Hartman: That is correct. The property Edward Myers: Does that 30 feet meet the minimum requirements? ago, the applicant applied for and received a Edward Myers: Is he subdivided? Gregg Hartman: No, hei is not.  any questions that you may have. received a variance for that access. to have a 30- foot  Graham: asked if Commissioners had any questions for staff.  Gregg Hartman: It does not meet the requirements of the County's Subdivision Ordinance. A year or 50- so  as opposed to a  foot.    80  William correct? Rogers: The Humane Society butts wp to this. Is that also R-15M? Or is this color map not  Gregg Hartman: l's William Rogers: How? Eugene Foxworth: It predates the ordinance. Chairman Graham asked if anyone in the Edward Myers: Is staff Edward Myers: IE was granted access to an R-15M. Bruce Rogers: So, Emergency Gregg Hartman: They have not Commissioner followed Drew by a Kennedy made vote a (8-0) motion of to approval from the At their meeting on February 12, 2024 the Planning the proposed the rezoning map Myers: Consistent with the future use of Hibbs Road. Edward Myers: It has met minimum requirements of our staff.  as well.  would like to speak.  Graham asked if anyone else would like to speak.  with the 30-foot easement?  Gregg Hartman: Yes, staff does not have any issue. The variance was already granted.  will not have any problems with a 30-foot access to that?  Edward Myers seconded that statements: recommend, approval of  STATEMENT OF CONBISIENCY REABOMABENESNA BECOMMENDATION:  voted to  and made the  The! thes Planning goals, Commission objectives. find policies and: of the CAMA that Land Use Plan 000149 is consistent  Itis  and in the public interest because:  Bruce Rogers seconded Willlam that A.T.W. KNOXJOSEPH: M ETUX MARY woODI COUNTY ELLEYJAMES KELLEVAMES KELLEVIAMES! MARSHEDWARD C ETUX MARTHA TINSLEY.ROBIN M KELLEYJAMES! ROBERT! IRENE woop KELLEYIAMES LAWN & WILDWOOD CARIBAMAYMOND P AKERCHARLENA ARVISAMANDA PHAMBEVERLY: THI request at 869 Hibbs Road. Signature  a by to a ETUXI IRENE 175 MAILHOLI MAIL K-7 LANE PO LLC 121 & LANDSCAPING LLC 845 HIBBS C/o GARY w wooD ETUXI IRENE 175 K-7 ETUXI IRENE 175 DUSTYT K-7 302 COURTHOUSE SQUARE ETUX IRENE 175 K-7 LANE ETUXI IRENE K-7 ETUXI IRENE K-7 LANE MANNE TANGLEWOOD LANE LLC ETUXI IRENE K-7 LANE PO BOX BS JONES HIBBS ROAD ST Date  the vote (8-0) of of approval Consistoncy. from Commissioner the committee.  CITY  MAIL C 28570 27521 28570 28570 NC 28570 28570 28516 28570 28570 28570 28570 37076 28570 28570 28570 28101  HERMITAGE MCADENVILLE NEWPORT FANKLINVILLE NC 28570 CITY NC 28570 28557 the rezoning  HIBBS ROAD C/O GARY w wooD NEWPORT  certify that notincations) were sent via first class mail to the  addresses  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.    81  COUNTY OF CARTERET.  DEPARTNT OF EMERGENCY SERVICES  Stephen Emergency: Rea Services Director DATE: FROM: Te: SUBJECT: Radio System Vendor Approval The Carteret County the proposals from vendors that we received. At the end of the RFP period RFP: and was disqualified. Carteret: County., Radio Scoring Committee. the scoring of the Radio System Project. to Carteret County Radio Project.  Office Mobile 252-222-5841 252-241-1630 stephen.eadcarerrtcounyme.goy  Thursday Chairman February: 29. 2024 Stephen Rea. Jimmy Emergency Farrington. Services Director  Services Departmens. has been working with Federal County,. (3) Emergoncy Services received a total of of  Engineering, Inc (consultant) and Carteret County Radio Scoring Committee to review three proposals (3) vendor were complete. proposals. and Out followed of the three the parameters vendor of proposals the RFP only and were two (2) approyed the to move to the scoring committee. One (1) vendor did not follow the parameters of the minor proposals design, from request the two change vendors. the After Carteret getting County clarifying Radio questions Scoring Committee answered and completed a like to rocommend. SVCRKGnwood: be the vendor: will of choice: for the completion of the  on scoring the approved  Carteret County, Emergeney Services would you 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 even apply toi the Sheriff's Office because oft the low starting salary. There are also fewer people looking to geti into law enforcement due tot 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. Myi 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. Sheriff's Office pay is at the very bottom locally. A 12% salary increase is being requested. Sheriff Buck stated he is not asking to bet 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.    82  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 oft 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 int the county even if it's as a municipal employee. Something has to change with the constant requests for pay increases. Just throwing more money ati iti is not solving the problem. Ihave 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 a 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. r request payi 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 I don't want to get ini the business of suing people who Chairman Farrington said a lot of the police officers don't live in the towns they serve. Some don't even live in 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 Iknow 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.  oft 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. l'am 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 a 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 saidla asked for $42K but received $40K in salary per year.    83  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%. hope that you know when I come up here iti is because there is a need. My staff are the ones who deal with needs every day and I can't keep doing what I 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 nowlcan'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 as 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 ini the 911 Center.    84  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.  my Mansfield, Cava Shinn TO: FROM: DATE:  County R.E Ma Burns. Beard SIESR  Board of Commissioners: Lori Turner March 18, 2024  SUBJECT: Appointments  The following appointments are noted for discussion at the March 18, 2024 meeting: 911COMMUNICATIONS application Chief Deputy attached ADVISORY Nyberg, Sheriffs BOARD Office Representative. appointment to an unexpired term, EATALITY Hunt, PREVENTION Jr.. Emergency TEAM Medical Services Representative, appointment to a JUVENILE Mario CRIME Blake, PREVENTION Court Counselor COUNCIL Representative, appointment to a 2-year term, application attached MUNICIPAL Sherrill ET-NEWPORT Moraven, appointment PLANNING to fill the unexpired Only term One of LAvlabis Tawnya Quinn who resigned. application attached Whaley, appointment to fill the unexpired term of Tawnya Quinn who resigned, application  BOARDOF Rachel EQVALIZATION & BEVIEW from the February 19, 2024  her  26 Feb 2024  Action Required, BOC Documentea Meeting. she for has the  attached  3-year  PEERI RECOVERY Rachel Nick Wilson, Hammer, her application attached  to a 2-year from term, the February attached 19, 2024 26 Feb 2024 No Board  Required, BOC Documented Meeting. she for has the withdrawn  SENIOR Shirley. Cobbs. ADVISORY BOARD Cavanaugh's Representative. reappointment a  to 2-year term,    85  XIII. Commissioners Comments  Commissioner Shinn stated that he first wants to clarify that he fully supports the Sheriff and his needs. Ij just feel strongly like it is an important decision and deserves more conversation. He does a great job. Idon't 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; it 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't have a problem with computer hacking. Issues about voting machines you need to go up to the state level. Congratulations to the Jaime Long award winners. Heather you have some big shoes toi 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 int 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. 'II be glad to help you as much as I can. Iwant to say that I support 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 a 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, IS support Asa. He is the best sheriff in NC. He has been conservative. Ididn't vote tonight because we need to  Happy Easter.    86  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. Icommend 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.  A  ATTEST:  hin Lori Turner, County Clerk