Page 10 of11  Town of Maggie Valley May 14, 2024 MINUTES  Board of Aldermen Regularly Scheduled Meeting  Members Present:  Mayor Mike Eveland Mayor Pro-Tem. Jim Owens Alderman John Hinton Alderman Tim' Wise Alderman Phillip Wight Members Absent: None Staff Present:  Vickie Best, Town Manager Kathy. Johnson, Town Clerk Sam Cullen, Town Planner Mike Mehaffey, Public' Works Director Matthew Boger, Police Chief Brian Gulden, Attorney Eleven others were present.  Others Present: Media Present: Meeting Callt to Order  Brionna Dellara, Waynesville Mountaineer  Mayor Eveland called the Meeting to order at 6:30 pm on Tuesday May 14, 2024, int the Maggie  Valley Town Hall Boardroom, 3987 Soco Road, Maggie Valley, NC: 28751.  Pledge of Allegiance  The Pledge of Allegiance was repeated by all followed by prayer led by Sam Cullen.  Approval of Agenda/Conflict of Interest Declaration There were no changes to the agenda and no conflict of interest stated.  Consent Agenda  a. Minutes to be Approved: March. 27, April 2nd and gth, 2024.  b. Budget to. Actual . A/R Report d. Tax Releases  An motion was made by Alderman John Hinton to approve the consent agenda as presented.  The motion carried unanimously. Town ofl Maggie Valley May 14, 2024  Board of Aldermen Regular Scheduled Meeting Minutes    Page 2of11  Public Comment  Mayor Eveland reminded everyone there would be public comment at each of the public hearings. He asked if anyone would like to make, general public comment. No one came forward. Presentation by Shannon Young regarding Fly Fishing in Maggie Valleyand the impact of losing Mayor Eveland invited ShannonY Young, owner of Maggie Valley Fly Fishing Shop to come forward Mr. Young introduced himself and said along with being the owner of the Fly-Fishing Shop in Maggie Valley, hei isag guide and also runs the Fly-Fishing outdoor festival. He said "Everything we have done ati the Fly-Shop and with our festival is to the benefit of adding value to Maggie Valley. That has been our number one goal, notj just making money. We want to continue with our Fly- shop which we have put our hearts into for the past eighteen months. We love to Fly-Fish The Bobby Setzer Fish Hatchery in Brevard which supplies eighty percent of all the trout in Western North Carolina will be shut down. He said, "We are trying to formulate a plan to subsidize the trout sO our local economy. doesn't take a hit." He spoke about an economic development impact study that was done in 2022. The study determined there was 1.38 billion dollars in revenue brought to WNC in 2022 from the fishing industry. "We found out about three months ago, at a Trout Unlimited meeting, the reduction starting next spring, will be sixty-seven percent reduction of all of WNC. He said the west fork of the pigeon for delayed harvest, is stocked five times a year at 2400 pounds and pouching gets al lot ofthosei fish. The reduction will take it down to 800 pounds. Next spring, ift the state reduces the sixty-seven percent, people will With the remaining hatcheries, the Federal Government and the private sellers are only able to stock at thirty-three percent. The state said they will do the best they can, but we can't wait to Mr. Young spoke about the impact of losing the fish would have on the restaurants, gas station, and small businesses in Maggie Valley, Waynesville and Haywood County that need the revenue. In WNC, Haywood County is number five for revenue brought in from the fish industry. He said, "Our plan is to put together a complete outline to subsidize the trout." He has spoken with someone in North Georgia that can at least stock Jonathan Creek. "We need to have a plan in place in case the State drops the ball. Instead of reacting, we need to be proactive." Mayor Eveland confirmed with Mr. Young the closing of the hatchery will bei for three years. Mr. Young said the hatchery will be closed starting September 2024 through 2027. Alderman Jim Owens said it would be helpful to put together the numbers for Haywood County. There would be al lot more clout if allt the municipalities in the county were involved. Mr. Young said Haywood County stock is 44,000 pounds. The supplier in Georgia is seven dollars a pound, which would be  the Davidson River Hatchery.  to speak.  Jonathan Creek and Haywood County."  come to fly fish and there are no fish and then they won't be coming back.  see what that is.  Town of Maggie Valley May14, 2024  Board of Aldermen Regular Scheduled Meeting Minutes    Page3of11  $354,000for: all of Haywood County per year. Mayor Eveland confirmed with Mr. Young the State will be supplying thirty-three percent of that. Maggie Valley fish stock is approximately 16,000 Mr. Young answered questions from the Board and discussed concerns about the impact of losing the Davidson River Hatchery. He proposed the Town of Maggie Valley create a catch and release Frank Yaun introduced himself and said he lives in Asheville. He is a part-time guide with the Maggie Valley Fly Shop and a part-time writer about fly-fishing and aj part-time fly-tier and works full time in the nursery business. He came here every year to fish the delayed harvest on the Nantahala River. He said, "The delayed harvest that NC implemented is a catalyst for the 1.38 billion dollars in revenues." He has spoken to Senator Tillis, and tried to talk to Chuck Edwards, Mike Clampett and the Governor about this situation. He said "Nothing has been done, they say they can't get the fish. I called three hatcheries and found three hatcheries that supply large quantities of fish. The trout are available; Idon't know what the state's hold up is unless it's the budget." He expressed his agreement with Mr. Youngs plan on stocking the fish. Rob Aitken introduced himself and said he manages Maggie Valley Fly Shop and moved down from Philadelphia about five days after the shop opened. He spoke about the "catch and release" benefit to. Jonathan Creek because of the high density of wild fish. It would be a long-term plan, regardless of what the State or County chooses to do resource-wise in the future. In order for this to work, it requires regulations to change that enables those sections to be protected and Alderman Jim Owens said a recent survey done through the HCTDA; outdoor recreation is the number one driver for visitation in Haywood County. He recommended the speakers keep the Public Hearing for annexation and initial zoning of Harold and Pamela Mabry, PIN 7696-49-4548, Mayor Eveland opened the public hearing at 6:56 pm and invited Planner Cullen to begin his presentation. Mr. Cullen explained that the annexation of 320 Cedar Drive is sewer driven. The property owner petitioned to annex due to a failing septic system. The Clerk has satisfied the sufficiency of the property. It is a non-contiguous annexation, but iti is contiguous with a cluster of properties in-town. He reviewed a map and said there is one property away from being Mayor Eveland opened the meeting for public comment for the annexation of 320 Cedar Drive. No one came forward to speak. The hearing was closed at 6:57 and opened for Board discussion.  pounds, and that would be $125,000 per year.  only section of Jonathan Creek two to three miles long.  require certain sections to not be actively stocked.  Board updated on any changes.  320 Cedar Drive.  contiguous.  Town of Maggie Valley May 14, 2024  Board ofA Aldermen Regular Scheduled Meeting Minutes    Page 4 of11  A motion was made by Alderman John Hinton to adopt Ordinance 1081, Annexing 320 Cedar Drive, / PIN # 7696-49-4548, belonging to Harold and Pamela Mabry into the Corporate Limits Mr. Cullen said the property is a .50-acre lot near Maggie Country Club. Staff recommends the property be zoned R-2 Medium Density Residential. This recommendation is based off the surrounding: zoning districts, the table of permitted uses, andi the surrounding land uses. The R-2 zoning classification will not create any nonconformities. and should not create: spot zoning in the The Planning Board unanimously recommended approval of the R-2 Zoning classification at the The Comprehensive Land Use Plan recommends' the areal be designated for Mountain Residential uses. The R-2 Medium Density is consistent with the Comprehensive Land Use Plan Mountain Residential areas should be used to Provide quality large-lot, single-family homes. Mayor Eveland opened the public hearing at 6:59 pm and asked if anyone would like to speak about the zoning of 320 Cedar Drive. No-one came forward to comment and Mayor Eveland AI motion was made by Alderman Jim Owens to adopt Ordinance 1082, zoning 320 Cedar Drive A motion was made by Alderman Tim Wise to adopt the Consistency and Reasonableness statement, for Ordinance 1082 as presented. The motion carried unanimously. Public Hearing: Text Amendment for Revised Rules and Regulations for the Zoning Board of Mayor Eveland asked Planner Cullen to begin his presentation. Mr. Cullen said the Planning Department has been investigating a text amendment to remove all extra territorial jurisdiction language from the Zoning Board of Adjustment's charter and to update attendance The proposed text amendments are: 1) Removal of language concerning the ETJ. 2) Adding language to the attendance requirements. Members may not miss 3 consecutive meetings or 4 meetings in a calendary year. This is the: same attendance policy the Planning Board has. Alderman Phillip Wight asked if the attendance was seti ins stone because some people may leave for the winter and need to miss more days. Planner Cullen said there are excused absences.  of the Town of Maggie Valley. The motion carried unanimously.  future.  March 16th meeting.  closed the public hearing at 7:00pm for Board discussion.  as R-2 Medium Density Residential. The motion carried unanimously.  Adjustments.  requirements.  Town of Maggie Valley May 14, 2024  Board ofA Aldermen Regular Scheduled Meeting Minutes    Page! 5 of11  Mayor Eveland opened thep publichearing at 7:03 pm and asked if anyone would like to comment about the text amendment. No-one came forward to speak, he closed the hearing at 7:04 pm for AI motion was made by Alderman Phillip Wight to adopt Ordinance 1084, amending text to the Unified Development Ordinance for the Zoning Board of Adjustment. The motion carried A motion was made by Alderman Phillip Wight to adopt the Consistency and Reasonableness Statement, for Ordinance 1084 as presented. The motion carried unanimously. Planner Cullen reviewed the proposed changes to term limits. He has spoken to all Board members except one and they are all in agreement to the changes. None of the terms will be shortened. This is thet first time in a while the Town has had ai full Zoning Board and this will be a Mayor Eveland said this is something that has been ini the works for the past four years. A motion was made by Alderman. Jim Owens to adopt Resolution 24-09, approving the Zoning  Board discussion.  unanimously.  good time to start the new terms and get them staggered correctly.  Board of Adjustment amended terms. The motion carried unanimously. Approval of the 2025 Events at the Maggie Valley Festival Grounds.  Ms. Best reminded Board members the daily rental oft the Festival Ground is now $700 per day. Approving forty-eight days of events will bring in approximately: $33,600 in revenues. The applications presented at this meeting are ones that have been received through. April 30,2024. She anticipates more applications Alderman Phillip Wight said staff has done a great job working out the weekend festival Amotion was made by Alderman Phillip Wight to approve. 2025 Maggie Valley Festival Grounds Events that have been received through April 30, 2024. The motion carried unanimously. Request for out-of-Town Sewer Service: Dellwood Baptist Church Classroom Project. Mr. Cullen said for numerous reasons, staff recommends this property be left out-of-town. This ist the property adjacent to the church, owned by the church. The engineer that the Town asked the church to hire has confirmed that the existing sewer line could handle the additional flow from the Mayor Eveland confirmed with Public' Works Director Mike Mehaffey that the Town has sewer capacity.  for 2025. schedules.  classrooms they are wanting to put in.  Town of Maggie Valley May 14, 2024  Board ofA Aldermen Regular Scheduled Meeting Minutes    Page 6of11  A motion was made by Alderman John Hinton to approve out-of-town sewer for Dellwood Baptist Church at. 111 Regents Place, PIN8607-01-5174. The motion carried unanimously. Budget Amendment: Ordinance 1076: to finish the Sweet Briar Parking Lot $65,000. Manager Best said Ordinance 1076 approves a budget amendment for landscaping, drainage, and signage which was not included in the bid fori the project. Having these additional costs has A motion was made by Alderman Tim Wise to adopt Budget Amendment Ordinance 1076. for $65,000 to finish the Sweet Briar Parking Lot. The motion carried unanimously. Transfer Funds from Street Maintenance to Capital Outlay Building $47,800 for Town Hall  been discussed several times.  Upgrades.  Mayor Eveland said this is money from this year's budget for the upgrades.  A motion was made by Alderman Jim Owens to transfer $47,800 from Street Maintenance to Capital Outlay Building for the Town Hall upgrades. Alderman John Hinton (YES), Alderman Tim Wise (YES), Mayor Mike Eveland (YES), Alderman Phillip Wight abstained from voting. The  motion carried unanimously. Approve Bid for Festival Ground Sign.  Manager Best said the Town received two bids and the lowest bid is from the company that AI motion was made by Alderman Jim Owens to approve the bid from. Signs Etc. in the amount of $26775.35 for the Festival Ground Sign. Alderman John Hinton (YES), Alderman Tim Wise (YES), Mayor Mike Eveland (YES), Alderman Phillip Wight abstained, from voting. The motion Budget Amendment Ordinance 1085: Transfer $26,775 from Administration to Festival Ground's A motion was made by Alderman Jim Owens to adopt Budget Amendment Ordinance 1085 transferring $26,775 from Administration to Festival Ground's Capital Outlay Land Approval of 2024 Audit Contract not to exceed $30,620 for the audit and financial statement  constructed the Town Hall sign. Signs Etc. had the lowest bid of $26775.35.  carried unanimously.  Capital Outlay Land Improvements.  Improvements. The motion carried unanimously.  preparation.  Town of Maggie Valley May: 14, 2024  Board of Aldermen Regular Scheduled Meeting Minutes    Page7of11  A motion was made by Alderman Phillip Wightt to approve the. 2024 audit contract with Martin Starnes & Associates and the amount is not to exceed $30,620 for financial statement  preparation. The motion carried unanimously.  Other Business excited to get it done. ini the Town Hall Board Room. Department Head Reports Mike Mehaffey, Public Works Director  Alderman Tim Wise confirmed with Manager Best that the Town Hall upgrades included the halls, carpets, new doors and windows in the cafeteria. Mr. Wise said they are much needed upgrades, and we are Manager Best reminded Board Members of the Budget meeting that will be held tomorrow May 15,2024  Public Works  Monthly maintenance, general cleaning and repairs at Town Hall, Pavilion, Parham Park, Rathbone/Rich Park, Festival Grounds, Public Works buildings and Police Department.  Monthly Recyclables approx.11.21 tons. Monthly Solid' Waste approx. 49.51 tons. Monthly' White Goods/Electronics 4 pick-ups.  Picked up miscellaneous residential brush and debris. 203 brush pick-ups that  totaled 12 loads of brush. banners. streets. vehicles.  Continue maintenance and repairs on Welcome Banners, Miss Maggie Banners and Spring Perform ditch, culvert, shoulder and road maintenance along streets. Both private and Town Service and/or repaired 4 Public' Works vehicles/equipment 1 Administration and 4 Police Picked upl bagged trash and debris along Highway 19 and Highway 2761 from Fie Top Road tot the The Highway 19 Pedestrian Safety project is getting close to finishing. We are waiting oni final Pothole and road repairs on Twinbrook drive, Panoramic Loop, Riddle Cove Road, Festival Public' Works continues inspections and testing of roads, paving and other infrastructure at The new fencing at thel Festival Grounds Ferguson lot has been completed. The Sweet Brier Parking Lot contract with Custom Paving has been completed. Public' Works continues doing cleanup, landscaping, additional signage and seeding. Public' Works has begun street sweeping. We have completed Highway 19, Moody Farm Road and Town Hall. We will continue doing other areas as time and weather allow.  Public' Works continues upkeep of all Town facilities.  Wastewater Treatment Plant. information from DOT.  Grounds area and Mountainside circle. Mountain View Estates.  WWTP  Town of Maggie Valley May 14, 2024  Board of Aldermen Regular Scheduled Meeting Minutes    Page 8 of11  Daily and Monthly testing, monitoring and analysis; Monthly cleaning and repairs. Continued yearly sewer line, manhole, easement spraying and creek crossing inspections Installedrepaired 3 sewer services issues, cleaned and videoed approximately 0' feet of sewer line, inspected 12 sewer comectionsinstalations, repaired/leak stopped 0 damaged manhole and inspected 0 manholes as we continue to work on I&I issues. Dewatered 41,000 gallons of digester sludge. Lime Stabilized 01 tons of dewatered sludge. Worked with business owners, homeowners, contractors and others to help resolve sewer related issues such as rainwater getting into sewer lines, back-ups, video inspection, Continue monthly sewer easement maintenance. Bush hogging, tree cutting, spraying and This month we received ninety-four locate requests for NC811. These were all marked in Continue monitoring Johnathan Creek and stream banks for fallen and dead trees that could impact the Town' 's sewer creek crossings. This is now required by NCDEQ. Removed fallen trees and debris from Jonathan's Creek on Moody Farm Road, Stonebridge Campground, Valley Creek and Campbell Creek. Grease in the Towns sewer collection system and in the Wastewater Treatment Plant is an ongoing and time-consuming problem. Regular grease trap pumping and maintenance is the key to keeping these problems to a minimum. All foodl handling businesses are required tol have grease-removing equipment installed and to maintain records of cleaning and maintaining their equipment. The sewer department staffregularly inspects this equipment and looks at records and logs oft this maintenance. This month we performed 3 grease trap inspections. Ofthese 0 were found to be non-compliant. We continue to work with all businesses on their grease issues. Wej provide assistance and education in hopes The Mountain View Estates project has started. The contractor has started clearing debris from lots and the storm drainage system that was previously installed. This is another project we will be doing inspections for sewers, stormwater and roads. The first phase of Our contract sewer line cleaning has been completed. 21,272 feet was cleaned and  Monthly Road, Levee, equipment and building maintenance.  asr required by DENR.  Also, wel hauled 0 tons of dewatered sludge tol landfill. private line or service locations and damage to lines.  debris removal. atimely manner.  ofreducing the amount of grease in our sewer system. Reviewed plans and permits for new developments and projects.  this project will continue through the spring.  videoed.  Matthew Boger, Police Chief  Incidents  During this reporting month April, the Maggie Valley Police Department investigated thirty-one incidents, which included Breaking and Entering, Larceny, Property Damage, Drug Violations, Simple Assault, Aggravated Assault, Motor Vehicle Theft, and Disorderly  Conduct.  Arrests  Town of Maggie Valley May 14, 2024  Board of Aldermen Regular Scheduled Meeting Minutes    Page 90 of11  Maggie Valley Police Officers arrested ten individuals, resulting in seventeen charges, which included Larceny, Breaking and Entering, Property Damage, Drug Violations,  Driving While Impaired, and Disorderly Conduct.  Motor' Vehicle Traffic  Maggie Valley Police Officers investigated one motor vehicle accidents for the reporting period and issued one-hundred and seventy-seven traffic-related charges. Forty-nine- point one percent of charges were for speeding (9 citations and 78 written warnings). THIS LIST IS NOT A COMPREHENSIVE LIST OF ALL THE INCIDENTS FOR THE REPORTING PERIOD. SOME CASES, DUE TO THE INTEGERGY OF THE CASE, CAN NOT BE PUBLICLY Sergeant Flowers and K-9 Officer Bellows responded to a residence in reference to a breaking and entering in progress call for service. The residence was cleared and secured. Sergeant Wood initiated ai traffic: stop on a vehicle driving recklessly during the Mini Truck Sergeant Flowers and K-9 Officer Bellows responded to a residence in reference to a domestic disturbance call for service. No assault had occurred, and an incident report was Sergeant Flowers met with an individual at the Police Department in reference to fraud. A report oft the incident was documented and forwarded to C.I.D. Officer Herbertson responded to a business in reference to a property damage call for service. A report oft the incident was documented and forwarded to C.I.D. Officer Herbertson assisted HCSO with a call-in reference to a gunshot wound. The injury was selfinflicted and thanks to Officer Herbertson' s training from TCCC he was first on Officer Riddle respondedi to an abandoned business in reference to ap property damage call Officer Riddle responded to an emergency assault that took place on Rich Cove. The assault inflicted serious injury and the victim was transported to Mission Hospital. The Officer Greene continued the FTO program with Officer Snyder who isi in the final phase of training. This is very demanding on the training officer, and we appreciate his Officer Greene assisted Probation with a call in our jurisdiction. The suspect was charged  Officer Activities  DISCLOSED AT THIS TIME.  No persons were found inside the home. event. The driver was arrested for DWI.  documented.  scene. and able to render medical assistance to the victim. for service. A report of the damage was documented. suspect has been interviewed and charged have been filed.  commitment.  with domestic criminal trespass and probation violations. Several officers worked several extra shifts during this month's events.  Evidence Processing (E/P)  Town of Maggie Valley May 14, 2024  Board of Aldermen Regular Scheduled Meeting Minutes    Page 10 of11  Evidence Technicians O. Murphy and S. Justice processed six items for the month. Evidence includes narcotics, narcotics paraphernalia, and personal property.  Investigations (CID)  Detective Crocker and Chief Boger assisted several agencies with a sexual assault case. The jurisdiction is still to be determined, but it was confirmed to not be in the city limits Detective Crocker met with the district attorney's office in reference to a drug Detective Crocker is working on a joint investigation with Waynesville PD in reference to Detective Crocker attended an FI at KARE in reference to the case above with WPD. Detective Crocker and Chief Boger responded to Tanglewood Shops multiple times this Detective Crocker conducted some follow-up on al larceny of a vehicle. The vehicle was a 2024 Jeep Wagoneer. Video footage was obtained, and a male is observed to walk up to the vehicle at 3:03am and drive off in the vehicle. It was later located in Newport, TN Detective Crocker responded to the scene of an assault. The victim was transported to mission for several head lacerations. Chief Boger and Detective Crocker interviewed two suspects resulting in one arrest with charges of Felony Breaking and Entering and Assault  ofMaggie Valley. investigation.  Detective Crocker attended Grand. Jury. the exploitation of a minor.  month in reference to an ongoing civil issue.  unoccupied.  Detective Crocker attended MDT.  with al Deadly Weapon Inflicting Serious Injury with Intent to Kill. The K9 teams logged 8 training events and 4 deployments. assisted in removing a deadly narcotic off the streets. Good. Job!  K9 Program  One person was arrested for possession of a controlled substance and our K9 team  Community Patrol and Interactions  Maggie Valley Officers patrolled through our residential neighborhoods 101 times Maggie Valley Officers responded to 503 Calls for Service (CFS) in this reporting period. The average number of calls for service per day has been consistently around 10 for the  monthly.  Maggie Valley Officers performed their monthly business visits. last several months. This month the CFS's has greatly increased.  Events, Schools, and Meetings  K9Officer Bellows and Charlie did al K9 demo at Maggie Methodist for the preschool class. K9 Sgt. Wood and Karma did a meet and greet demo for the Maggie Valley Chamber of  Commerce. Town of Maggie Valley May 14, 2024  Board of Aldermen Regular Scheduled Meeting Minutes    Page 11 of11  The annual radar calibrations were conducted on all installed radar units. Special thanks Due to the large number of individuals attending the Mini Truck event, most officers worked extra shifts for coverage. Officers patrolled the event to ensure the safety of the  tothe NC Highway Patrol for assisting with this operation.  event. Very minimal complaints were received during the event.  Sam Cullen, Town Planner  Nine Residential Permits: New Structure Permits for 64 Maris Place, 60 Leisure Lane, 62 and 85 Leisure Lane, 2085 Soco Road, Tanner Trail, Twinbrook Lane, 243 Old Still Road, Two Commercial Permits for renovations at 3422: Soco Road and 3376 Dellwood Road. Two Floodplain Permits Renovations at 1235 Moody Farm Road, 221 Moody Farm Road. Five In person consultations: HOA's, E.V. Chargers, Internship, IT issues, and Contractors. Three Final Zoning Compliance: 42 Alex Ridge, 54 Alex Ridge, and 87 Riverside Villa. Four Notice of Violations: Grass, Soco Road, Caldwell Drive and Dingus Way: RV, 74  106 Silverleaf Circle.  One Misc. requests: Zoning Verification, 3376 Dellwood Road.  Caldwell Drive In April the Planning Department:  Staffed the regularly scheduled planning board meeting.  Met with the SWNC Home consortium and recommended awarding grants to various Met with the Haywood County MPO representatives to prioritize transportation projects. Met with EV charging consultants to investigate a 2-bay charging station for the Sweet Conducted preliminary plat review of a proposed single family home development ini the  affordable housing projects. Briar parking lot.  Maggie Valley Country Club area.  Adjournment unanimously. Attest:  A motion was made by Alderman Tim Wise to adjourn the meeting at 7:25 pm. The motion carried  ZhRL /Vickie Best, Town Manager  Mayor Mike Eveland Kathy Johnson, Kaky  A  anphe fownflerk  SORPON E)  Town of Maggie Valley May 14, 2024  Board of Aldermen Regular Scheduled Meeting Minutes    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  The Governing Board Board of Aldermen of Primary Government Unit Town of] Maggie Valley, NC  and Discretely Presented Component Unit (DPCU) (if applicable)  N/A  Primary Government Unit, together with DPCU( (fapplicable), hereinafter referredi to as Governmental Unit(s)  and Auditor Name Auditor. Address  Martin Starnes & Associates, CPAS, P.A. 730 13th Avenue Drive SE, Hickory, NC. 28602  Hereinafter. referred to as Auditor 06/30/24  for Fiscal Year Ending  Date Audit Willl Be Submitted tol LGC Must bet within four months of FYE  10/31/24  hereby agree as follows:  1. The. Auditor shall audit all statements and disclosures required by U.S. generally accepted auditing standards (GAAS) and additional required legal statements and disclosures of all funds and/or divisions of the Governmental Unit(s). The non-major combining, and individual fund statements and schedules shall be subjected to the auditing procedures applied in the audit of the basic financial statements and an opinion shall be rendered in relation to (as applicable) the governmental activities, the business- type activities, the aggregate DPCUS, each major governmenta and enterprise fund, and the aggregate remaining fund information (non- major government and enterprise funds, the internal service fund type, and thet fiduciary fund types). The basic financial statements shall include budgetary comparison information in a budgetary comparison statement, rather than as RSI, for the General Fund and any annually budgeted Special Revenue funds. 2. At a minimum, the Auditor shall conduct the audit and render the report in accordance with GAAS. The Auditor shall perform the audit in accordance with Government Auditing Standards (GAGAS) if the Governmental Unit expended $100,000 or more in combined Federal and State financial assistance during the reporting period. The auditor shall perform a Single Audit if required by Title 2 US Code of Federal Regulations Part 200 Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F( (Uniform Guidance) or the State Single Audit Implementation Act. This audit and all associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal and State laws, including the staffs of the Office of State. Auditor (OSA) andi the Local Government Commission (LGC). If the audit requires ai federal single audit in accordance with the Uniform Guidance ($200.501),itis recommended that the Auditor and Governmental Unit(s). jointly agree, in advance of the execution oft this contract, which party is responsible for submission of the audit and the accompanying data collection form to the Federal Audit Clearinghouse as required under the Uniform Guidance ($200.512).  Effective for audits ofi fiscal years beginning on or after June 30, 2023, the LGC will allow auditors to consider whether a unit qualifies as a State low-risk auditee based upon federal criteria in the Uniform Guidance $200.520(a), and (b) through (e) as it applies to State awards. In addition to the federal criteria in the Uniform Guidance, audits must have been submitted timely to the LGC. Ifi in the reporting year, ori in either of thei two previous years, the unit reported a Financial Performance Indicator of Concern that the audit was late, then  Page 1    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  the report was not submitted timely for State low-risk auditee status. Please refer to Discussion of Single Ifthe audit and Auditor communication are found in this review to be substandard, the results oft the review may bei forwarded to the North Carolina State Board of CPA Examiners (NC State Board). 3. Ifan entity is determined to be a component of another government as defined by the group audit standards, the entity's auditor shall make. a good faith effort to comply in a timely manner with the requests of This contract contemplates an unmodified opinion being rendered. If during the process of conducting the audit, the Auditor determines that it will not be possible to render an unmodified opinion on the financial statements of the unit, the Auditor shall contact the LGC Staff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report is issued. The audit shall include such tests oft the accounting records and such other auditing procedures as are considered by the Auditor to be necessary in the circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully 5. Ifthis audit engagement is subject to the standards for audit as defined in Government Auditing Standards, 2018 revision, issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor warrants that he/she has met the requirements for a peer review and continuing education as specified in Government. Auditing Standards. The Auditor agrees to provide a copy of the most recent peer review report to the Governmental Unit(s) and the Secretary oft the LGC prior to the execution of an audit contract. Subsequent submissions of the report are required only upon report expiration or upon auditor's receipt of an updated peer review report. If the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit(s) without first contacting the Secretary of the LGC for a Ift the audit engagement is not subject to Government Auditing Standards or if financial statements are not prepared in accordance with U.S. generally accepted accounting principles (GAAP) and fail toi include all disclosures required by GAAP, the Auditor shall provide an explanation as to why in an attachment to this 6. Iti is agreed that time is of the essence in this contract. All audits are to be performed and the report of audit submitted to LGC Staff within four months of fiscal year end. If it becomes necessary to amend the audit fee or the date that the audit report will be submitted to the LGC, an amended contract along with a written 7. It is agreed that GAAS include a review of the Governmental Unit's (Units') systems ofi internal control and accounting as same relate to accountability of funds and adherence to budget and law requirements applicable thereto; that the Auditor shall make a written report, which may or may not be a part of the written report of audit, to the Governing Board setting forth his/her findings, together with his recommendations for improvement. That written report shall include all matters defined as "significant deficiencies and material weaknesses" in AU-C 265 of the. AICPA Professional Standards (Clarified). The Auditor shall file a copy of that For GAAS or Government Auditing Standards audits, if an auditor issues an AU-C $260 report, commonly referred to as Governance Letter," LGC staff does not require the report to be submitted unless the auditor cites significant findings or issues from the audit, as defined in AU-C $260.12-.14. This would include issues such as difficulties encountered during the audit, significant or unusual transactions, uncorrected misstatements, matters that are difficult or contentious reviewed with those charged with governance, and other significant matters. If matters identified during the audit were required to be reported as described in AU-C $260.12-.14 and were communicated in a method other than an AU-C $260 letter, the written  Audits in North Carolina" on the LGC's website for more information.  the group auditor in accordance with AU-6 $600.41- -S $600.42.  4.  explained in an attachment to this contract.  peer review analysis that may result in additional contractual requirements.  contract or in an amendment.  explanation of the change shall be submitted to the Secretary of the LGC for approval.  report with the Secretary of the LGC.  documentation must be submitted.    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev.11/2023  8. All local government and public authority contracts for audit or audit-related work require the approval of the Secretary of the LGC. This includes annual or special audits, agreed upon procedures related toi internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's records for audit, financial statement preparation, any finance-related investigations, or any other audit- related work in the State of North Carolina. Approval is also required fori the Alternative Compliance Examination expenditures as allowed by US Treasury. Approval is not required on audit contracts and invoices for 9. Invoices for services rendered under these contracts shall not be paid by the Governmental Unit(s) until the invoice has been approved by the Secretary of the LGC. This also includes any progress billings [G.S. 159-34 and 115C-447]. Alli invoices for audit work shall be submitted in PDF format to the Secretary oft the LGC for approval. the invoice marked 'approved' with approval date shall be returned to the Auditor top present to the Governmental Unit(s) for payment. This paragraph is not applicable to contracts for audits 10. Inc consideration of the satisfactory performance of the provisions of this contract, the Governmental Unit(s) shall pay to the Auditor, upon approval by the Secretary of the LGC if required, the fee, which includes any costs the Auditor may incur from work paper or peer reviews or any other quality assurance program required by third parties (federal and state grantor and oversight agencies or other organizations) as required under the Federal and State Single Audit Acts. This does not include fees for any pre-issuance reviews that may be required by the NC Association of CPAS (NCACPA) Peer Review Committee or NC State 11. If the Governmental Unit(s) has/have outstanding revenue bonds, the Auditor shall submit to LGC Staff, either in the notes tot the audited financial statements or as a separate report, a calculation demonstrating compliance with the revenue bond rate covenant. Additionally, the Auditor shall submit to LGC Staff simultaneously with the Governmental Unit's (Units') audited financial statements any other bond compliance statements or additional reports required by the authorizing bond documents, unless otherwise specified in the 12. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not be limited to, the following information: (a) Managements Discussion and Analysis, (b) the financial statements and notes of the Governmental Unit(s) and all ofi its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) or required for full disclosure under the law, and (d) the Auditor's opinion on the material presented. The Auditor shall furnish the required number of copies of the report of audit to the Governing Board uponcompletion. 13. Ifthe audit firm is required by the NC State Board, the NCACPA Peer Review Committee, or the Secretary of the LGC to have a pre-issuance review of its audit work, there shall be a statement in the engagement letter indicating the pre-issuance review requirement. There also shall be a statement that the Governmental Unit(s) shall not be billed for the pre-issuance review. The pre-issuance review shall be performed prior to the completed audit being submitted to LGC Staff. The pre-issuance review report shall accompany the  Engagement for auditing the Coronavirus State and Local Fiscal Recovery Funds system improvements and similar services of a non-auditing nature.  of hospitals.  Board of CPA Examiners (see Item 13).  bond documents.  audit report upon submission to LGC Staff.  Page 3    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  14. The Auditor shall submit the report of audit in PDF format to LGC Staff. For audits of units other than hospitals, the audit report should be submitted when (or prior to) submitting the final invoice for services rendered. The report of audit, as filed with the Secretary oft the LGC, becomes a matter of public record for inspection, review and copy ini the offices of the LGC by any interested parties. Any subsequent revisions to these reports shall be sent to the Secretary of the LGC. These audited financial statements, excluding the Auditors' opinion, may be used in 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/ or the compliance section, those corrections shall be provided within three business days of notification unless 15. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval by the Secretary of the LGC, this contract may be modified or amended to include the increased time, compensation, 16. Ifan approved contract needs to be modified or amended for any reason, the change shall be made in writing and pre-audited if the change includes a change in audit fee (pre-audit requirement does not apply to hospitals). This amended contract shall be completed in full, including a written explanation of the change, signed and dated by all original parties to the contract. It shall then be submitted to the Secretary of the LGC for approval. No change to the audit contract shall be effective unless approved by the Secretary of the LGC. 17. A copy of the engagement letter, issued by the Auditor and signed by both the. Auditor: and the Governmental Unit(s), shall be attached tot this contract, and except fori fees, work, and terms not related to audit services, shall bei incorporated by reference as if fully set forth herein as part of this contract. In case of conflict between the terms of the engagement letter and the terms of this contract, the terms oft this contract shall take precedence. Engagement letter terms that conflict with the contract are deemed to be void unless the conflicting terms of this contract are. specifically deleted in Item 30 of this contract. Engagement letters containing 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. As separate contract should not be made for each division to be audited or report to be submitted. Ifa DPCU is subject to the audit requirements detailed in the Local Government Budget and Fiscal Control Act and a separate audit report is issued, a separate audit contract is required. If a separate report is not to be issued and the DPCU is included in the primary government audit, the DPCU shall be named along with the primary government on this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and 20. The contract shall be executed, pre-audited (pre-audit requirement does not apply to hospitals), and physically signed by all parties including Governmental Unit(s) and the Auditor, then submitted in PDF format to 21. The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall notify the Governmental Unit and Auditor of contract approval by email. The audit should not be started before the 22. Retention of Client Records: Auditors are subject to the NC State Board of CPA Examiners' Retention of Client Records Rule 21 NCAC 08N .0305 as it relates to the provision of audit and other attest services, as well as non-attest services. Clients and former clients should bei familiar with the requirements of this rule prior to  another deadline is agreed to by LGC Staff.  or both as may be agreed upon by the Governing Board and the. Auditor.  indemnification clauses shall not be accepted by LGC Staff.  finance officer also shall be included on this contract.  the Secretary of theLGC. contract is approved.  requesting the return of records.  Page 4    LGC-205  CONTRACT TO AUDIT. ACCOUNTS  Rev.1 11/2023  23. This contract may be terminated at any time by mutual consent and agreement of the Governmental Unit(s) and the Auditor, provided that (a) the consent to terminate is in writing and signed by both parties, (b) the parties have agreed on the fee amount which shall be paid to the Auditor (if applicable), and (c) no 24. The Governmental Unit's (Units') failure or forbearance to enforce, or waiver of, any right or an event of breach or default on one occasion or instance shall not constitute the waiver of such right, breach or 25. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless entered into in accordance with the procedure set out herein and approved 26. E-Verify. Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if Auditor utilizes any subcontractor(s), Auditor shall require such subcontractor(s) to comply with the requirements of 27. Applicable to audits with fiscal year ends of. June 30, 2020 and later. For all non-attest services, the Auditor shall adhere to the independence rules oft the AICPA Professional Code of Conduct and Government Auditing Standards, 2018 Revision (as applicable). Financial statement preparation assistance shall be deemed a "significant threat" requiring the Auditor to apply safeguards sufficient to reduce the threat to an acceptable level. If the Auditor cannot reduce the threats to an acceptable level, the Auditor cannot complete the audit. Ift the Auditor is able to reduce the threats to an acceptable level, the documentation of this determination, including the safeguards applied, must bei included in the audit workpapers. All non-attest service(s) being performed by the Auditor that are necessary to perform the audit must be identified and included in this contract. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for the results of the services performed. If the Auditor is able to identify an individual with the appropriate SKE, s/he must document and include ini the audit workpapers how helshe reached that conclusion. If the Auditor determines that an individual with the appropriate SKE cannot be identified, the Auditor cannot perform both the non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the 28. Applicable to audits with fiscal year ends of June 30, 2021 and later. The auditor shall present the audited financial statements including any compliance reports to the government unit's governing body or audit committee in an official meeting in open session as soon as the audited financial statements are available but not later than 45 days after the submission of the audit report to the Secretary. The auditor's presentation toi the government unit's governing body or audit committee shall include: a) the description of each finding, including all material weaknesses and significant deficiencies, as found by the auditor, and any other issues related to the internal controls or fiscal health of the government unit as disclosed in the management letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding internal controls as required by current auditing c) the values of Financial Performance Indicators based on information presented in the audited d) notification to the governing body that the governing body shall develop a "Response to the Auditor's Findings, Recommendations, and Fiscal Matters," if required under 20 NCACO 03 .0508. 29. Information based on the audited financial statements shall be submitted to the! Secretary for the purpose ofi identifying Financial Performance Indicators and Financial Performance Indicators of Concern. See 20  termination shall be effective until approved in writing by the Secretary of the LGC.  default on any subsequent occasion or instance.  by the Secretary of the LGC. NCGS Chapter 64, Article 2.  person identified as having the appropriate SKE for the Governmental Unit.  standards set by the Accounting Standards Board or its successor;  b) the status of the prior year audit findings;  financial statements; and  NCAC 03 .0502(c)(6).  Page 5    LGC-205  CONTRACT TO AUDIT ACCOUNTS  Rev. 11/2023  30. All oft the above paragraphs are understood and shall apply to this contract, except the following  numbered paragraphs shall be deleted (See Item 171 for clarification).  31, The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process and instructions in effect at thei time of submission. Refer to the N.C. Department of State Treasurer website at tps/w-ncteasurercomsiate-ancloca govemment-finance-dMsion/oca-goyernmen-commssionsupmiting-your-audit to the email addresses provided on the signature pages that follow.  32. All communications regarding audit contract requests for modification or official approvals will be sent 33. Modifications to the language and terms contained in this contract form (LGC-205) are not allowed.  Page 6    LGC-205  CONTRACT TO AUDIT ACCOUNTS FEES FOR AUDIT SERVICES  Rev.11/2023  1.For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Government Auditing Standards,2018 Revision. Refer to Item 27 of this contract for specific requirements. The following information must be provided by the Auditor; contracts Financial statements were prepared by: Auditor Governmental Unit Third Party If applicable: Individual at Governmental Unit designated to have the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the non-attest services and accept responsibility for the  presented to the LGC without this information will be not be approved.  results of these services: Name: Misty Hagood  Title and Unit/ Company:  Email Address:  Finance Officer, Town of Maggie Valley] mhagood@maggievalleyne.gov  ORI Not Applicable (Identification of SKE Individual on the LGC-205 Contract isi not applicable for  GAAS-only audits ora audits with FYES prior to. June 30, 2020.)  2. Fees may not be included in this contract for work performed on Annual Financial Information Reports (AFIRS), Form 990s, or other services not associated with audit fees and costs. Such fees may be included in the engagement letter but may not bei included in this contract or in any invoices requiring approval oft the LGC. See 3. The audit feei information included in the table below for both the Primary Government Fees and the DPCU Fees (if applicable) should be reported as a specific dollar amount of audit fees for the year under this contract. If any language other than an amount is included here, the contract will be returned to the audit form for correction. 4. Prior to the submission of the completed audited financial report and applicable compliance reports subject to this contract, or to an amendment to this contract (if required) the Auditor may submit interim invoices for approval for services rendered under this contract to the Secretary of the LGC, not to exceed 75% of the billings for the unit's last annual audit that was submitted to the Secretary oft the LGC. Alli invoices for services rendered ina an audit engagement as defined in 20 NCAC .0503 shall be submitted to the Commission for approval before any payment is made. Payment before approval is a violation ofl law. (This paragraph not applicable to contracts  Items 8 and 13 for details on other allowable and excludedi fees.  and invoices associated with audits of hospitals).  Primary Government Unit  Town of Maggie Valley, NC  Audit Fee (financial and compliance if applicable) $ 24,470 Fee per Major Program (ifr not included above)  $  Additional Fees Not Included. Above (if applicable):  Financial Statement Preparation (incl. notes and RSI) $ 6.150  All Other Non-Attest Services TOTAL AMOUNT NOT TO EXCEED Discretely Presented Component Unit Audit Fee (financial and compliance if applicable) $ Fee per Major Program (ifr not included above) Financial Statement Preparation (incl. notes and RSI) $ All Other Non-Attest Services TOTAL AMOUNT NOT TO EXCEED  $ $30,620 N/A $  Additional Fees Not Included Above (if applicable):  $ $ Page 7    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE AUDIT FIRM  Rev. 11/2023  Audit Firm*  Martin Starnes & Associates, CPAS, P.A.  Authorized Firm Representative (typed or printed)* Signature*  Amber Y. McGhinnis Date* 04/29/24  Email Address" ameghimmis@msa.cpa  Omlaymlm  GOVERNMENTAL UNIT  Govemmental Unit* Town ofMaggie Valley, NC Date Goveming Board Approved Audit Contract" (Enter datei in box to right) Mayor/Chairperson (typed or printed)* Mike Eveland, Mayor Date 5h4la4  Email Address" mevelandUo@gmail.com  L  Chair of Audit Committee (typed or printed, or" "NA") Signature  N/A Date  Email Address  GOVERNMENTAL UNIT-F PRE-AUDIT CERTIFICATE  Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts. This instrument has been pre-audited in the manneri required by The Local Government Budget and Fiscal  Control Act or by the School Budget and Fiscal Control Act.  Sum Obligated by This Transaction: Misty Hagood, Finance Officer Date of Pre-Audit Certificate" 5-15-24  $3 30,620  Primary Governmental Unit Finance Officer* (typedo orp printed Signature*  mwhg Email Address" mipngmg-alyneget  Mepad  Page 8    LGC-205  CONTRACT TO AUDIT ACCOUNTS SIGNATURE PAGE-I DPCU (complete only if applicable)  Rev. 11/2023  DISCRETELY PRESENTED COMPONENT UNIT  DPCU* N/A  Date DPCU Governing Board Approved Audit Contract* (Enter date in box to right) DPCU Chairperson (typed or printed)*  Signature* Email Address*  Date*  Chair of Audit Committee (typed or printed, or "NA") Signature  N/A Date  Email Address  DPCU - PRE-AUDIT CERTIFICATE  Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts.  This instrument has been pre-audited in the manner required by The Local Government Budget and Fiscal  Control Act or by the School Budget and Fiscal Control Act.  Sum Obligated by this Transaction: DPCU Finance Officer (typed or printed)* Date of Pre-Audit Certificate*  $ Signature* Email Address*  N/A  Remember to print this form, and obtain all required signatures prior to submission.  PRINT  Page 9    KWH  Koonce, Wooten & Haywood,p  CERTIFIEDPUBUCA ACCOUNTANTS  Report on thel Firm's System of Quality Control  Tot the Shareholders of Martin Starnes & Associates, CPAs, P.A. and the Peer Review Committee, Coastal Peer Review, Inc.  Wel have reviewed thes system of quality control for the accounting and auditing practice of! Martin Starnes & Associates, CPAS, P.A. (the firm) in effect for the year ended December 31, 2020. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American As summary oft the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at wwwacPadpnumman. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, ifany, are  Institute ofCertified Public Accountants (Standards).  evaluated by a peer reviewer to determine aj peer review rating.  Firm's Responsibility  Thei firmi is responsible for designing a system of quality control and complying with it to provide thei firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reportedi in conformity with professional standards, when appropriate, and for remediating weaknesses ini its system of quality control,  ifany.  Peer Reviewer's Responsibility therewith based on our review. Required Selections and Considerations  Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance  Engagements selected for review included engagements performed under Government Auditing Standards, including As part of our peer review, we considered reviews by regulatory entities as communicated by the firm, ifa applicable, in  compliance audits under the Single Audit Act and an audit of an employee benefit plan.  determining the nature and extent of our procedures.  Opinion  In our opinion, the system of quality control for the accounting and auditing practice of Martin Starnes & Associates, CPAS, P.A. in effect for the, year ended December 31, 2020, has been suitably designed and complied with toj provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive ar rating of pass, pass with deficiencylies) orj fail. Martin Starnes & Associates, CPAS,  P.A. has received aj peer review rating ofp pass.  Komeei Wolan + Hoynrhy LLP  Koonçe, Wooten & Haywood, LLP  May 4, 2021 Raleigh 40608 Barrett Drive Post Office Box 17806 Raleigh, North Carolina: 27619 919 7829265 919 783 8937 FAX  Durham 35001 Westgate Drive Suite: 203 Durham, North Carolina 27707 9193 3542584 919 4898183FAX  Pittsboro 579 West Street Post Office Box 1399 Pittsboro, North Carolina 27312 9195 5426000 9195 5425764FAX  Smithfield 212 East Church Street Post Office Box 2348 Smithfield, North Carolina 27577 9199341121 9199341217FAX