March 17, 2025, MB#57 Regular Session, March 17, 2025, 7:00 p.m. Catawba County Board of Commissioners Appointments Agriculture Advisory Board-Kenny Bowman 244 03/17/25 Agriculture Advisory Board-Jeff Elmore 244 03/17/25 Agriculture Advisory Board-Karen Harris 244 03/17/25 K-64 Education Board-Dr. Leslie Barnett 244 03/17/25 K-64 Education Board- Amanda McGuire 244 03/17/25 Budget Budget Transfers 296 03/17/25 Emergency Services Hickory EMS Base Construction Bid. Award 293 03/17/25 Updated Unifour Regional Hazard Mitigation Plan Adoption 294 03/17/25 Finance Budget Transfers 296 03/17/25 FY24-25 Audit Contracts and Engagement Letter 265 03/17/25 Ordinances Amendment to the Catawba County Zoning Map and Zoning Overlay Map Catawba County/Lincoln County Boundary Line (Ordinance 2025-01) 247 03/17/25 Planning Rezoning Request: Properties affected by Catawba/Lincoln County Boundary Line 244 03/17/25 Updated Unifour Regional Hazard Mitigation Plan Adoption 294 03/17/25 Presentations Proclamation Declaring March 18, 2025, as National Agriculture Day 244 03/17/25 Proclamations Proclamation Declaring March 18, 2025, as National Agriculture Day 244 03/17/25 Public Comment James Michael McRee 244 03/17/25 Kenyon Kelly 244 03/17/25 Sherrill Watkins 244 03/17/25 Karren Taillon 244 03/17/25 Public Hearings Rezoning Request: Properties affected by CatawDa/Lincoln County Boundary Line 244 03/17/25 Resolutions Resolution Adopting Unifour Regional Hazard Mitigation Plan (Resolution 2025-09) 294 03/17/25 Tax February Tax Refunds Releases and Adjustments 296 03/17/25 The Catawba County Board of Commissioners met in Regular Session on Monday, March 17, 2025, at 7:00 p.m., in the Board of Commissioners Meeting Room, 2nd Floor, Catawba County Justice Center, 100 Government Drive, Newton, North Carolina. Present were Chair Randy senhower, Vice-Chair Austin Allran, and Commissioners Robert C. Abernethy, Jr., Barbara G. Beatty, and Cole Setzer. 243 March 17, 2025, MB#57 Also present were Assistant County Manager Paul Murray, Assistant County Manager Justin Merritt, County Attorney Jodi Stewart, Assistant County Attorney Josh Teague, and County Clerk Dale Stiles. County Manager Mary S. Furtado was not present. 1. Chair Randy Isenhower called the meeting to order at 7:00 p.m., noting a quorum was present. 2. Commissioner Robert C. Abernethy, Jr., led the Pledge of Allegiance. 3. Chair Isenhower offered the invocation. 4. Commissioner Abernethy made a motion to approve the Minutes from the Board's Regular Meeting of February 17, 2025. The motion carried unanimously. 5. Recognition of Special Guests: Chair Isenhower welcomed everyone present. 6. Public Comments. James Michael McRee came forward requesting the monument at the 1924 Courthouse not be removed. Kenyon Kelley came forward and requested the monument be relocated. Sherrill Watkins came forward requesting the monument on the grounds of the 1924 Courthouse not be removed. Karren Taillon came forward and spoke about the Catawba Lincoln Boundary Line. Chair senhower stated that additional public comment on that topic can also be made during the public hearing comment period. 7. Appointments. Upon the recommendation of Commissioner Abernethy that came in the form of a motion which unanimously carried, the Board appointed Amanda McGuire as Hickory City Schools representative and Dr. Leslie Barnett as Catawba County Schools representative for first terms to the K-64 Education Board, with term expirations of May 14, 2027. Upon the recommendation of Commission Cole Setzer that came in the form of a motion which unanimously carried, the Board appointed Kenny Bowman and Karen Harris for second terms, and Jeff Elmore for a fifth term, to the Agriculture Advisory Board, with term expirations of December 31, 2027. 8. Presentations. Commissioner Barbara G. Beatty presented a Proclamation declaring March 18, 2025, as National Agriculture Day to Victoria Lee of Catawba County Farm Bureau Young Farmers and Ranchers. 9. Public Hearings. Planning Director Chris Timberlake requested the Board of Commissioners hold a public hearing to consider rezoning 717 parcels or portions of parcels in Catawba County's jurisdiction to apply a zoning designation consistent with Catawba County Unified Development Ordinance (UDO). On February 2, 2025, the state-defined boundary between Catawba and Lincoln counties was re-established in accordance with a survey conducted by the North Carolina Geodetic Survey (NCGS). This has been a years-long process initiated in 2022. With the re-established geodetic county boundary, approximately 800 parcels or portions thereof have changed from their previously recognized jurisdiction. Seven hundred and seventeen parcels or portions thereof have been re-established to be in Catawba County rather than Lincoln County. These 717 parcels currently have a Lincoln County zoning designation, but a Catawba County zoning designation needs to be applied. All affected properties found to be within Catawba County are listed in the attached datasheet (Attachment 1), which shows the current Lincoln County zoning designation and the proposed Catawba County zoning designation. Additionally, the Future Land Use maps from the Catawba County Comprehensive Plan also need to be updated to reflect the re-established county boundary. The 717 parcels will be incorporated into the Future 244 March 17, 2025, MB#57 Land Use Map through assignment of a future land use designation. The future land use designation will be consistent with the proposed zoning designation for each parcel. In order to make a recommendation for a Catawba County zoning designation, staff reviewed Lincoln County zoning districts, compatible zoning districts in Catawba County, and existing nearby Catawba County zoning districts, and considered current uses and surrounding uses of properties. With few exceptions, staff is proposing recommendations to maintain residentially zoned properties as residential, commercial properties as commercial and industrial properties as industrial. For reference, Attachment 2 in the packet provides a description of each Lincoln County zoning district and lays out how those zoning designations align with Catawba County zoning districts. Below is a summary of the conversion from Lincoln County zoning to proposed Catawba County zoning: Lincoln # of Properties Portions Catawba County # of Properties County Zoned Such Zoning Portions Zoned Such Zoning General Business (B- 9 Highway Commercial (HC) 9 G) Neighborhood Business (B- 5 Rural Commercial (RC) 5 N) Industrial 14 General Industrial (GI) 14 General (G-I) R-30 Residential (PD does Planned not designate internal Development- 151 setbacks, cluster 151 Residential subdivisions do and are (PD-R) allowed in R-30) Rural Residential 128 R-40 Residential 128 (R-R) Residential R-20 Residential 39 Suburban (R- 80 R-30 Residential 32 S) R-40 Residential 9 Residential- R-20 Residential 2 Single Family 113 (R-SF) R-30 Residential 111 Transitional- R-30 Residential 214 Residential 215 (R-T) Rural Commercial (RC) 1 Unknown* 2 R-30 Residential 2 Total 717 Total 717 *Properties were identified during the mapping process and were considered by Lincoln County to be right- of-way. Catawba County could not identify them as having a transferred title for purposes of right-of-way. As identified in the chart above, generally each Lincoln County district is proposed to translate to a similar Catawba County district. However, there are instances where Lincoln County's residential districts Res.dental-Suburban, Residential-Single Family and Residential - Transitional), which require a minimum lot size of 32,670 square feet (3/4 acre minimum), are not compatible with Catawba County's R-30 Residential District (30,000 square foot minimum lot size). These properties are not suitable due to the lot dimensions, uses or locations. 245 March 17, 2025, MB#57 One specific instance in which this is the case involves nearly 40 residential properties located along NC 16 and Wrenn Drive, which are smaller than 30,000 square feet. The same is true for two of the Residential- Single Family zoned parcels along Grassy Creek Road that are smaller than 30,000 square feet. The property located at 7800 Campground is zoned Residential - Transitional but contains a nonresidential use (self-storage) and is over 20,000 square feet. It is recommended for this property to be zoned Rural Commercial (RC) because of its size and use. The Planned Development - Residential (PD-R) properties (Killian Crossroads) were approved as part of a residential planned development in Lincoln County. Several standards, including setbacks, are set during Lincoln County's PD-R approval process. The Planned Development (PD) district in Catawba County does not have standards for internal setbacks. The closest Catawba County equivalent to Lincoln County's PD-R zoning is Conditional District (CD). Because a Conditional District would have to be approved to set such standards for a Planned Development (PD-CD), it is not practical to apply it in this situation. Based on the number of lots and overall subdivision design, it is most appropriate to treat this development as a cluster subdivision within Catawba County's UDO. Cluster subdivisions (smaller lots with common open space) are allowed in residential districts, and they provide for reduced front, side and rear setbacks. The lot sizes are compatible with R-30 Residential cluster subdivisions. There are approximately nine properties zoned Residential - Suburban (3/4-acre minimum lot size), all of which are larger parcels adjacent to low density (R-40) district development. These properties are recommended to be zoned R-40 Residential, as this is consistent with adjacent zoning and reasonable due to the properties' size. Finally, certain properties or portions of properties are proposed to be within respective overlay districts, which are summarized in Attachment 4. The overlay districts impacting these properties are the Floodplain Management Overlay (FPM-O), Catawba River Corridor Overlay (CRC-O), Watershed Protection Overlay (WP-0), Mixed Use Corridor Overlay (MUC-O) and Economic Development Overlay (ED-O). Portions of properties that exist within a Special Flood Hazard Area (floodplain) will be included in the FPM-O. Properties within 1,000 feet of the high-water elevation of Lake Norman will be included in the CRC-O (NCDEQ buffer regulations). Properties in an NCDEQ regulated watershed will be included in the WP-O. The Mixed-Use Corridor-Overlay is recommended for 13 commercial properties along NC 150 and NC 16 highways. Properties west of US 321 extending to Startown Road would be recognized within the ED-O consistent with properties around them. The Planning Board held a public hearing on February 25, 2025, to consider the request. One question came from the board. The question inquired about the proposed commercial properties that exist along South NC 16 adjacent to residential properties which front Wrenn Drive. Staff explained that the six parcels are currently zoned commercially (Lincoln districts) and some contain commercial uses. It is reasonable for them to remain commercial, Approximately 15 citizens attended the public hearing. There were no comments from the public. The public hearing was closed. A favorable motion was made and there was no further discussion by the board. The motion was approved unanimously. After Mr. Timberlake's presentation, there were no questions. Chair senhower opened the public hearing. With no one coming forward the Chair closed the public hearing. Chair Isenhower provided a brief background. Chair Isenhower then made a motion, as recommended by the Planning Board and presented by staff, to: amend the Catawba County Comprehensive Plan Future Land Use Maps to include approximately 717 parcels or portions thereof affected by NC Geodetic's survey of the Catawba/Lincoln boundary line; amend the Official Zoning Map and Zoning Overlay Map by rezoning the parcels affected by the survey; and approve the proposed Plan Consistency and Reasonableness Statement because the request is consistent with the recommendations of the Catawba County Comprehensive Plan in areas near the Catawba County boundary and is reasonable based on: 1. The need to establish zoning designation on 717 parcels in Catawba County's jurisdiction due to the geodetic boundary becoming effective on February 2, 2025; 246 March 17, 2025, MB#57 2. The recommended zoning designations being generally compatible with currently assigned Lincoln County zoning designations and consistent with Catawba County zoning districts in close proximity; 3. In instances where the proposed Catawba County zoning is incompatible with Lincoln County designation, parcel dimensions, use, and location were considered for establishment of the proposed Catawba County zoning district; and 4. The proposed overlay districts being consistent with federal and state regulations and local recommendations along specific corridors. The motion carried unanimously. The following ordinance applies: Ordinance No. 2025 - 01 AMENDMENT TO THE CATAWBA COUNTY ZONING MAP AND ZONING OVERLAY MAP BE IT ORDAINED, BY THE BOARD OF COMMISSIONERS, that the Catawba County Official Zoning Atlas and Catawba County Official Zoning Overlay Atlas is hereby amended by rezoning seven hundred and seventeen parcels or portions thereof totaling approximately 1,314 acres identified by the Parcel Identification Numbers or LRKs to the zoning and overlay districts listed below. Former Parcel ID LRK Zoning New Zoning New Overlay 3686714260 57418 I-G GI WP-O 3686800977 2346 I-G GI WP-O 3626656621 52639 R-R R-40 4605498754 50680 R-T R-30 WP-O, CRC-O 4605599875 33432 R-T R-30 WP-O, CRC-O 3686118606 30641 R-T R-30 3656435118 86268 R-T R-30 4605594960 33250 R-T R-30 WP-O, CRC-O 2676997090 59642 R-T R-30 4606506171 73149 R-T R-30 WP-O, CRC-O 3626652652 50076 R-R R-40 3676623111 73063 R-S R-30 3606372118 13890 R-R R-40 3696210676 85860 PD-R R-30 WP-O 3686911469 31261 R-S R-20 WP-O 4616007314 34259 R-SF R-30 WP-O, CRC-O 3696514022 74316 R-T R-30 WP-O 4616005137 30728 R-SF R-30 WP-O, CRC-O, FPM-O 4616005191 30729 R-SF R-30 WP-0, CRC-O, FPM-O 3656633279 52928 R-T R-30 3696502931 54002 R-T R-30 WP-O 4606408045 29876 R-T R-30 WP-O, CRC-O 3696312235 87666 PD-R R-30 WP-O 3696325103 93173 PD-R R-30 WP-O 3696222096 87623 PD-R R-30 WP-O 3686012726 33719 R-T R-30 247 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3636454099 106689 R-R R-40 3636447919 106690 R-R R-40 3686907938 30131 R-S R-20 WP-O 3686915190 30134 R-S R-20 WP-O 2696662753 58406 R-R R-40 3696219535 87674 PD-R R-30 WP-O 3686718956 33796 R-S R-20 WP-O 3686121043 53082 R-T R-30 2676992105 12762 R-T R-30 2676885947 59628 R-T R-30 2676896023 59629 R-T R-30 2676897009 59630 R-T R-30 2676897185 59631 R-T R-30 2676991410 59635 R-T R-30 2676993422 59637 R-T R-30 2676994102 59645 R-T R-30 2676993103 59646 R-T R-30 2676991017 59647 R-T R-30 2676990021 59648 R-T R-30 2676888835 59650 R-T R-30 2686082763 85595 R-T R-30 FPM-O 3626850333 18324 R-R R-40 3626555853 55731 R-SF R-30 3676610967 73068 R-S R-30 3626850437 18325 R-R R-40 3626856514 21822 R-R R-40 3626856571 84375 R-R R-40 3626853588 84376 R-R R-40 3626854402 84377 R-R R-40 3626854219 84378 R-R R-40 3626951623 21823 R-R R-40 3696310060 88678 PD-R R-30 WP-O 2676195044 100272 R-R R-40 WP-O 3636740640 58018 R-R R-40 2666592398 57609 R-R R-40 WP-O 2666593904 57611 R-R R-40 WP-O 3696010040 85200 PD-R R-30 WP-O 4605692779 73856 R-T R-30 WP-O, CRC-O 3696017057 85208 PD-R R-30 WP-O 3696403923 72533 R-T R-30 WP-O 4606501106 32400 R-T R-30 WP-O 3696227372 87629 PD-R R-30 WP-O 248 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3656521804 24186 R-T R-30 3676617895 73051 R-S R-30 3656733164 52921 R-T R-30 3676728304 100677 R-S R-40 3676723106 100718 R-S R-40 3696219789 87657 PD-R R-30 WP-O 4616103503 33379 R-SF R-30 WP-O, CRC-O 3696314307 87664 PD-R R-30 WP-O 3676815758 100716 R-S R-40 4616107472 52739 R-SF R-30 WP-0, CRC-O, FPM-O 4606502581 32353 R-T R-30 WP-O 4616103499 29953 R-SF R-30 WP-O, CRC-O 3626659702 50077 R-R R-40 2667702434 51282 R-R R-40 WP-0 3686115632 53016 B-N RC MUC-O 4616106390 30773 R-SF R-30 WP-O, CRC-O, FPM-O 4616106327 30771 R-SF R-30 WP-O, CRC-O 4616105414 30772 R-SF R-30 WP-O, CRC-O 3676526045 73076 R-S R-30 3696709357 73679 R-T R-30 WP-O 2686782354 91369 R-SF R-30 2686784537 51830 R-SF R-30 3676625370 73056 R-S R-30 3696019274 85211 PD-R R-30 WP-O 4606507742 30410 R-T R-30 WP-O 4606509663 34636 R-T R-30 WP-O 4606509745 34637 R-T R-30 WP-O 4606508879 50118 R-T RC WP-O 4606507446 58971 R-T R-30 WP-O 3696405866 2223 R-T R-30 WP-O 3696315843 93164 PD-R R-30 WP-0 3626757499 18323 R-R R-40 3646233728 19751 R-T R-30 3646243404 19748 R-T R-30 3616757696 83716 R-R R-40 WP-O, FPM-O, ED-O 3616855817 83741 R-R R-40 WP-O, FPM-O, ED-O 3616761223 89050 R-R R-40 WP-O, FPM-O, ED-O 2676994357 59638 R-T R-30 4605599935 33644 R-T R-30 WP-0, CRC-O 4606509350 31129 R-T R-30 WP-O, CRC-O 3676218874 25291 R-T R-30 3696302851 88691 PD-R R-30 WP-O 249 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3696301697 88690 PD-R R-30 WP-O 4615190627 51516 R-SF R-30 WP-O, CRC-O, FPM-O 3696013119 85197 PD-R R-30 WP-O 3636944813 20233 R-SF R-30 3696504737 71326 R-T R-30 WP-O 3696213893 89971 PD-R R-30 WP-O 3696708640 33565 R-T R-30 WP-O 3606279424 13892 R-R R-40 FPM-O 3606379680 51831 R-R R-40 FPM-O 3606375210 13889 R-R R-40 3646145751 18440 R-SF R-30 4606806113 29807 R-SF R-30 WP-O, CRC-O, FPM-O 4616002192 32357 R-SF R-30 WP-O, CRC-O, FPM-O 2647712280 11692 R-R R-40 WP-O 2647811159 83513 R-R R-40 WP-O 2676889912 59649 R-T R-30 2666698734 11705 R-R R-40 WP-O 4606801195 32252 R-SF R-30 WP-O, CRC-O 3626654329 18353 R-R R-40 3696217276 87671 PD-R R-30 WP-O 3626358647 103374 R-SF R-30 3696318000 93186 PD-R R-30 WP-O 3626754617 18379 R-R R-40 3646543028 17446 R-T R-30 2667203111 11752 I-G GI WP-O 3606667686 78012 R-R R-40 4615098769 31605 R-SF R-30 WP-O, CRC-O, FPM-O 3686413244 89014 R-T R-30 MUC-O 4616100216 34265 R-SF R-30 WP-O, CRC-O 4615194648 29843 R-SF R-30 WP-O, CRC-O, FPM-O 3696003898 85206 PD-R R-30 WP-O 3676116832 24988 R-S R-30 3626352672 103377 R-SF R-30 WP-O 3696316842 93165 PD-R R-30 WP-O 2647817402 11897 R-R R-40 WP-O 4606407240 31994 R-T R-30 WP-O, CRC-O 2666995660 11549 R-R R-40 WP-O 3676024286 92888 R-S R-30 3696417049 72529 R-T R-30 WP-O 3656443083 25634 R-T R-30 3656534277 59395 R-T R-30 3656532649 59933 R-T R-30 250 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 2676889384 12743 R-SF R-30 2676975656 12819 R-SF R-30 4605791652 82771 R-SF R-30 WP-O, CRC-O 3686816358 32676 R-S R-20 WP-O 3686718782 51483 R-S R-20 WP-O 3686810663 51538 R-S R-20 WP-O 3686811548 51539 R-S R-20 WP-O 3686813530 51620 R-S R-20 WP-O 3696212597 85861 PD-R R-30 WP-O 4606802467 33388 R-SF R-30 WP-O, CRC-O, FPM-O 500336 UNKNOWN R-30 WP-O 3686900829 31247 B-N RC WP-O 4606300129 56190 R-T R-30 WP-O, CRC-O 4605197404 91273 R-T R-30 WP-O, CRC-O, FPM-O 3696012305 30136 R-SF R-20 WP-O 3656336489 86239 R-T R-30 3696216693 89976 PD-R R-30 WP-O 2676790111 81822 R-R R-40 WP-O 3656639232 78207 R-T R-30 4615195922 31028 R-SF R-30 WP-O, CRC-O 3656337792 86241 R-T R-30 3696800478 29992 R-T R-30 WP-O 3686111798 30941 R-T R-30 4615193404 71689 R-SF R-30 2676996024 59643 R-T R-30 4615098590 30643 R-SF R-30 WP-0, CRC-O, FPM-O 3696312151 89989 PD-R R-30 WP-O 3686814426 33222 B-G HC WP-O, MUC-O 3686815443 2379 B-N RC WP-O 2696474663 13075 R-R R-40 2696473260 86042 R-R R-40 4606804334 30177 R-SF R-30 WP-0, CRC-O, FPM-O 4606506267 59387 R-T R-30 WP-0, CRC-O 3686914227 34676 R-S R-20 WP-O 3696010581 87386 R-S R-20 WP-O 3686919468 87387 R-S R-20 WP-O 3696210916 85858 PD-R R-30 WP-O 3636544971 19710 R-R R-40 4606403043 34794 R-T R-30 WP-O 4605491980 34795 R-T R-30 WP-O 4606401153 34796 R-T R-30 WP-O 4606405104 34815 R-T R-30 WP-O 251 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 4605492967 90730 R-T R-30 WP-O 3696224179 87625 PD-R R-30 WP-O 3686819594 52293 R-S R-20 WP-O 3656632418 52930 R-T R-30 3676824027 100676 R-S R-40 3696803399 2235 R-T R-30 WP-O 2657209676 90604 R-R R-40 WP-O 3686803902 33818 I-G GI WP-O 3676916368 2800 R-S R-30 3696411722 93180 PD-R R-30 WP-O 3696318578 93168 PD-R R-30 WP-O 4616101097 34285 R-SF R-30 WP-O, CRC-O 4616009400 58964 R-SF R-30 WP-O, CRC-O 3696406596 72520 R-T R-30 WP-O 3696212777 87678 PD-R R-30 WP-O 2676884952 59627 R-T R-30 3696227093 87651 PD-R R-30 WP-O 4616100425 58963 R-SF R-30 WP-0, CRC-O 3696217909 87652 PD-R R-30 WP-O 3676623224 73064 R-S R-30 3676622322 73065 R-S R-30 3676620380 73066 R-S R-30 4605693900 73857 R-T R-30 WP-0, CRC-O 3696702453 34821 R-T R-30 WP-O 3696619055 70998 R-T R-30 WP-O 3696607576 92014 R-T R-30 WP-O 3696712103 56970 R-T R-30 WP-O 3696714156 34801 R-T R-30 WP-O 3646131225 55075 R-SF R-30 3696409755 72525 R-T R-30 WP-O 3696313094 89990 PD-R R-30 WP-O 3696511130 34023 R-T R-30 3646547199 19132 R-T R-30 3666029412 91962 R-T R-30 3666021795 28213 R-T R-30 3666124900 86215 R-T R-30 3646540274 89701 R-T R-30 3646543284 89884 R-T R-30 3666038007 24669 R-T R-30 3656936089 28218 R-T R-30 3646648018 54139 R-T R-30 3646632814 17050 R-T R-30 252 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3646734686 19742 R-T R-30 3646734686 107879 R-T R-30 3646640157 19741 R-T R-30 4615099606 34733 R-SF R-30 WP-O, CRC-O, FPM-O 3696406929 72528 R-T R-30 WP-O 3676528043 73070 R-S R-30 4606703421 30200 R-SF R-30 WP-O, CRC-O 4606609072 79396 R-SF R-30 WP-O, CRC-O 3676526344 73074 R-S R-30 3626850610 18305 R-R R-40 4605399904 51506 R-T R-30 WP-O 4606800265 32721 R-SF R-30 WP-O, CRC-O 3696413164 72532 R-T R-30 WP-O 3636849470 20234 R-SF & R-R R-30 3636941620 20258 R-SF R-30 3696112461 85214 PD-R R-30 WP-O 3606671030 78010 R-R R-40 2676785979 76484 R-SF R-30 WP-O 3696312625 87659 PD-R R-30 WP-0 4606504495 31734 R-T R-30 WP-O 3646145002 21816 R-SF R-30 3696319241 93184 PD-R R-30 WP-O 3636443952 101357 R-R R-40 3676020394 87732 R-S R-30 3686726073 33801 R-S R-20 WP-O 3686727060 33803 R-S R-20 WP-O 3666321138 26362 R-T R-30 3656437516 86266 R-T R-30 3656639681 25648 R-T R-30 3696317327 93170 PD-R R-30 WP-O 4615193643 33667 R-SF R-30 WP-O, CRC-O, FPM-O 3676612979 73062 R-S R-30 3696113723 85186 PD-R R-30 WP-O 3686817386 53194 R-S R-20 WP-O 3696322226 87645 PD-R R-30 WP-O 3696117867 85856 PD-R R-30 WP-O 4605695722 73858 R-T R-30 WP-O, CRC-O 4606407316 30699 R-T R-30 WP-O 3696218875 87656 PD-R R-30 WP-O 3626751666 18360 R-R R-40 3626751595 18361 R-R R-40 3696105627 29629 R-SF R-30 WP-O 253 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3676821278 100717 R-S R-40 3626359599 103373 R-SF R-30 3696211119 85864 PD-R R-30 WP-O 4615097886 31981 R-SF R-30 WP-0, CRC-O, FPM-O 4606000123 79026 R-T R-30 WP-O 2666490429 11242 R-R R-40 WP-O 2666391624 11246 R-R R-40 WP-O 4616104159 29709 R-SF R-30 WP-O, CRC-O 3696310771 87658 PD-R R-30 WP-O 3656631312 73962 R-T R-30 3656431533 86244 R-T R-30 3636948483 79742 R-SF R-30 3696229089 87648 PD-R R-30 WP-O 3666822835 85240 R-SF R-30 2686883240 12796 R-SF R-30 3686810837 33805 R-S R-20 WP-O 3686716880 31081 R-S R-20 WP-O 3636450464 18331 R-R R-40 4606509451 50207 R-T R-30 WP-O, CRC-O 3656337605 86240 R-T R-30 3686115458 53017 B-G HC MUC-O 2657805580 85030 R-R R-40 WP-O 3696410903 93178 PD-R R-30 WP-O 4606409404 34818 R-T R-30 WP-O 3696403721 72534 R-T R-30 WP-O 3656439541 86265 R-T R-30 4606500343 29607 R-T R-30 WP-O 4606806080 30002 R-SF R-30 WP-O, CRC-O, FPM-O 3696328007 93176 PD-R R-30 WP-O 4615191799 29994 R-SF R-30 WP-0, CRC-O, FPM-O 3626754550 18339 R-R R-40 3686719677 51484 R-S R-20 WP-O 3696014207 85196 PD-R R-30 WP-O 3696318741 93167 PD-R R-30 WP-O 3696706785 89434 R-T R-30 WP-O 3686819371 33804 B-G HC WP-O, MUC-O 3686910320 86203 B-G HC WP-O 4616006044 32262 R-SF R-30 WP-0, CRC-O, FPM-O 3686513632 89015 I-G GI 3696315213 93172 PD-R R-30 WP-O 3696410122 93181 PD-R R-30 WP-O 3696326207 93187 PD-R R-30 WP-O 254 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3696328159 93188 PD-R R-30 WP-O 3696421075 93189 PD-R R-30 WP-O 3696411985 93190 PD-R R-30 WP-O 3696412742 93191 PD-R R-30 WP-O 3696114963 85182 PD-R R-30 WP-O 3696115863 85183 PD-R R-30 WP-O 3696115800 85184 PD-R R-30 WP-O 3696016051 85207 PD-R R-30 WP-O 3696118187 85866 PD-R R-30 WP-O 3696221040 87620 PD-R R-30 WP-O 3696221009 87621 PD-R R-30 WP-O 3696225176 87626 PD-R R-30 WP-O 3696225258 87627 PD-R R-30 WP-O 3696227205 87628 PD-R R-30 WP-O 3696320714 87634 PD-R R-30 WP-O 3696320696 87635 PD-R R-30 WP-O 3696321767 87636 PD-R R-30 WP-O 3696322621 87638 PD-R R-30 WP-O 3696321583 87639 PD-R R-30 WP-O 3696324343 87642 PD-R R-30 WP-O 3696215957 87653 PD-R R-30 WP-O 3696216970 87654 PD-R R-30 WP-O 3696217853 87655 PD-R R-30 WP-O 3696316613 87661 PD-R R-30 WP-O 3696316541 87662 PD-R R-30 WP-O 3696314207 87665 PD-R R-30 WP-O 3696310106 87667 PD-R R-30 WP-O 3696216442 87670 PD-R R-30 WP-O 3696306676 87681 PD-R R-30 WP-O 3696114176 87786 PD-R R-30 WP-O 3696113255 87787 PD-R R-30 WP-O 3696309996 88671 PD-R R-30 WP-O 3696410191 88672 PD-R R-30 WP-O 3696111183 89963 PD-R R-30 WP-O 3696100997 89964 PD-R R-30 WP-O 3696303278 89996 PD-R R-30 WP-O 3696308702 89998 PD-R R-30 WP-O 3696229750 91442 PD-R R-30 WP-O 3696322452 91444 PD-R R-30 WP-O 3686904927 33479 R-S R-20 WP-O 4606509148 52777 R-T R-30 WP-O, CRC-O 4606700641 75796 R-SF R-30 WP-O, CRC-O 255 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 4616106181 29706 R-SF R-30 WP-O, CRC-O, FPM-O 3696016298 85194 PD-R R-30 WP-O 3616662253 102187 R-R R-40 WP-O, ED-O 3616662644 83860 R-R R-40 WP-O, ED-O 3616662983 102188 R-R R-40 ED-O 4605896699 32863 R-SF R-30 WP-O, CRC-O, FPM-O 3696410330 93183 PD-R R-30 WP-O 3676612858 73061 R-S R-30 3646837450 54157 R-T R-30 4605097996 56246 R-T R-30 WP-O, CRC-O 3686017940 82682 R-T R-30 3696405667 72519 R-T R-30 WP-O 3686015570 82683 R-T R-30 3696313849 93162 PD-R R-30 WP-O 2676393806 12201 R-R R-40 WP-O 2676398440 58140 R-R R-40 WP-O 2676297466 58141 R-R R-40 WP-O 2677209058 59028 R-R R-40 WP-O 2676393051 58142 R-R R-40 WP-O 4616108428 32506 R-SF R-30 WPO, CRC-O, FPM-O 3676519959 73069 R-S R-30 3696514236 81828 R-T R-30 WP-O 3696010264 33246 R-SF R-20 WP-O 3686912454 33806 R-S R-20 WP-O 4606509563 33491 R-T R-30 WP-O, CRC-O 3696113444 85215 PD-R R-30 WP-O 3676617977 73052 R-S R-30 3636446630 100797 R-R R-40 3646541498 19106 R-T R-30 3696504633 71327 R-T R-30 WP-O 3696315172 89994 PD-R R-30 WP-O 2656293670 10263 R-R R-40 WP-O 3696019417 85191 PD-R R-30 WP-O 3696514135 50684 R-T R-30 WP-O 3696508634 74016 R-T R-30 WP-O 3696509692 74017 R-T R-30 WP-O 4606604863 32700 R-T R-30 WP-O, CRC-O 3696407898 72527 R-T R-30 WP-O 3696323212 87646 PD-R R-30 WP-O 3696119922 85857 PD-R R-30 WP-O 3626857039 18347 R-R R-40 3696320041 87649 PD-R R-30 WP-O 256 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3626356668 103375 R-SF R-30 3696114729 85185 PD-R R-30 WP-O 3686112338 32732 R-T R-30 2676393051 107056 R-R R-40 3686513130 2477 I-G GI 3686600969 2714 I-G GI 3685895679 31156 B-N RC 3686611613 94053 I-G GI 3636351459 18543 R-R R-40 FPM-O 3636358237 89595 R-R R-40 3696209840 88679 PD-R R-30 WP-O 4605590815 33673 R-T R-30 WP-O, CRC-O 3686812774 88837 R-S R-20 WP-O 3676916768 32071 R-S R-40 3676922031 32145 R-S R-40 3676827473 54036 R-S R-40 3696417149 72530 R-T R-30 WP-O 3696417258 72531 R-T R-30 WP-O 3676624197 73057 R-S R-30 3666826282 58650 R-T R-30 4606803451 32687 R-SF R-30 WP-O, CRC-O, FPM-O 4606707114 73921 R-SF R-30 WP-0, CRC-O 4605792853 79397 R-SF R-30 WP-0, CRC-O 4616001191 29845 R-SF R-30 WP-O, CRC-O, FPM-O 3666921289 23420 R-T R-30 3626755307 18397 R-R R-40 4605597807 78451 R-T R-30 WP-O, CRC-O 3666820568 85242 R-SF R-30 3666824745 85244 R-SF R-30 3666825639 85245 R-T R-30 3666826509 85246 R-T R-30 3666826563 85247 R-T R-30 3666826366 85248 R-T R-30 3696802607 31573 R-T R-30 WP-O 4615190906 58966 R-SF R-30 WP-O, CRC-O 3626354698 103376 R-SF R-30 WP-O 2647915005 11454 R-R R-40 WP-O 3636949594 79743 R-SF R-30 500231 UNKNOWN R-30 WP-O 4616103238 33416 R-SF R-30 WP-O, CRC-O 3696016338 85193 PD-R R-30 WP-O 3696016417 85192 PD-R R-30 WP-O 257 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3696222005 87622 PD-R R-30 WP-O 3696223193 87624 PD-R R-30 WP-O 3696229578 87632 PD-R R-30 WP-O 3696213272 85863 PD-R R-30 WP-O 3686814700 32344 R-S R-20 WP-O 3696411403 93182 PD-R R-30 WP-O 4616106053 77252 R-SF R-30 WP-O, CRC-O, FPM-O 3666721767 71253 R-SF R-30 3696228379 87630 PD-R R-30 WP-O 3696509875 71325 R-T R-30 WP-O 3646146560 55076 R-SF R-30 3666036313 29253 R-T R-30 3666026906 77653 R-T R-30 2676990324 59634 R-T R-30 3626758591 52494 R-R R-40 4606801620 31908 R-SF R-30 WP-O, CRC-O, FPM-O 3696217160 87669 PD-R R-30 WP-O 4616004242 34261 R-SF R-30 WP-O, CRC-O, FPM-O 3626659477 18342 R-R R-40 3696214534 85862 PD-R R-30 WP-O 3656237575 28008 R-T R-30 3696116858 85181 PD-R R-30 WP-O 4606400077 32582 R-T R-30 WP-O 4606501027 30342 R-T R-30 WP-O, CRC-O 4606502161 31128 R-T R-30 WP-0, CRC-O 4605499935 31760 R-T R-30 WP-O, CRC-O 4606503268 34826 R-T R-30 WP-O, CRC-O 4605592939 53721 R-T R-30 WP-O, CRC-O 4605592868 56296 R-T R-30 WP-0, CRC-O 2676596172 12751 R-R R-40 WP-O 2676992412 59636 R-T R-30 3676526138 73075 R-S R-30 3636830809 88515 R-R R-40 3686118863 83711 R-T R-30 MUC-O 3676529108 73071 R-S R-30 3686110813 29914 R-T R-30 3686028147 50671 R-T R-30 4616103130 29708 R-SF R-30 WP-O, CRC-O 3696117639 85865 PD-R R-30 WP-O 3606161603 13893 R-R R-40 3606175032 75494 R-R R-40 3696311932 87650 PD-R R-30 WP-O 258 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 4606501512 33394 R-T R-30 WP-O 3686917308 31006 R-S R-20 WP-O 4606805225 31150 R-SF R-30 WP-O, CRC-O, FPM-O 3696111376 85213 PD-R R-30 WP-O 3696011015 85199 PD-R R-30 WP-O 3696500634 72524 R-T R-30 WP-O 4606505590 34827 R-T R-30 WP-O 4606507531 53710 R-T R-30 WP-O 3686917361 53230 R-S R-20 WP-O 3646144615 18468 R-SF R-30 3696111207 85212 PD-R R-30 WP-O 3636748361 16244 R-R R-40 3626454624 103319 R-SF R-30 3646540307 103877 R-T R-30 3686918481 31010 R-S R-20 WP-O 3686918215 53481 R-S R-20 WP-O 3676614828 73060 R-S R-30 4616107201 32216 R-SF R-30 WP-O, CRC-O, FPM-O 3696808388 93111 R-T R-30 WP-O 3696329011 93177 PD-R R-30 WP-O 4606402272 74900 R-T R-30 WP-O 4606504625 29547 R-T R-30 WP-O 4606506080 72074 R-T R-30 WP-O, CRC-O 3696502736 54001 R-T R-30 WP-O 3646145378 18423 R-SF R-30 4606500264 32148 R-T R-30 WP-O, CRC-O 3696112740 85187 PD-R R-30 WP-O 2647918503 10674 R-R R-40 WP-O 2676898260 59632 R-T R-30 2676899247 59633 R-T R-30 2686471913 70453 R-SF R-30 2686482562 84020 R-SF R-30 2696763982 13094 R-R R-40 3686112565 31601 R-T R-30 MUC-O 3696502525 71367 R-T R-30 WP-O 3676713761 100719 R-S R-40 3696314693 87660 PD-R R-30 WP-O 4615192655 32727 R-SF R-30 WP-O, CRC-O, FPM-O 3656339756 86242 R-T R-30 3656032776 23885 R-T R-30 3656134324 25271 R-T R-30 3656131848 25275 R-T R-30 259 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3646938769 59934 R-T R-30 3646938992 59935 R-T R-30 3656430692 86243 R-T R-30 2696961469 15378 R-R R-40 2696878404 87988 R-R R-40 3686719941 33674 R-S R-20 WP-O 3686916424 31494 R-S R-20 WP-O 3696018587 85190 PD-R R-30 WP-O 3696602601 74018 R-T R-30 WP-O 3696303798 88669 PD-R R-30 WP-O 3626159966 58292 R-R R-40 WP-O 3626250824 72225 R-R R-40 WP-O 3696507896 74010 R-T R-30 WP-O 3696506831 74011 R-T R-30 WP-O 3696506603 74012 R-T R-30 WP-O 2686778837 88085 R-SF R-30 3606564848 13878 R-R R-40 3686812534 51485 R-S R-20 WP-O 4606509046 50672 R-T R-30 WP-O, CRC-O 2676190573 10636 R-R R-40 WP-O 2676096981 88507 R-R R-40 WP-O 2696372512 88214 R-R R-40 2696372512 500626 R-R R-40 3696408860 72526 R-T R-30 WP-O 2677009123 74202 R-R R-40 WP-O 3696215617 89973 PD-R R-30 WP-O 3676027980 58691 R-S R-30 4606404300 78414 R-T R-30 WP-O 3696219007 87668 PD-R R-30 WP-O 3606776227 72155 R-R R-40 3606763799 79507 R-R R-40 3696228489 87631 PD-R R-30 WP-O 3646142480 18537 R-SF R-30 3616667414 89051 R-R R-40 WP-O, ED-O 3696320346 87643 PD-R R-30 WP-O 4605699689 79398 R-SF R-30 WP-0, CRC-O 2676495312 11784 R-R R-40 WP-O 2676695201 81821 R-R R-40 WP-O 2676495312 500717 R-R R-40 WP-O 3686713470 50199 I-G GI 3626659630 18394 R-R R-40 3686912022 31862 B-G HC WP-0, MUC-O 260 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3686912191 51462 B-G HC WP-O, MUC-O 2667205244 74248 B-G HC WP-O 3676615846 73059 R-S R-30 3686717298 31266 I-G GI WP-O 4616102420 31717 R-SF R-30 WP-O, CRC-O 3686815682 2444 R-S R-20 WP-O 3686814685 33209 R-S R-20 WP-O 3636449771 15508 R-R R-40 4606500439 31806 R-T R-30 WP-O 3626158814 58395 R-R R-40 WP-O 3656638373 78208 R-T R-30 3696217377 87672 PD-R R-30 WP-O 3696504930 53990 R-T R-30 WP-O 4615194846 31645 R-SF R-30 WP-O, CRC-O, FPM-O 3696315510 87663 PD-R R-30 WP-O 3646934563 54156 R-T R-30 3646941481 26391 R-T R-30 3696116568 85218 PD-R R-30 WP-O 3626259538 103378 R-SF R-30 WP-O 3606779160 79506 R-R R-40 3606760253 13924 R-R R-40 3656539514 59954 R-T R-30 3656732412 25647 R-T R-30 3696902200 29549 R-T R-30 WP-O 3696904571 33646 R-T R-30 WP-O 2657829001 78944 R-R R-40 3696310304 87673 PD-R R-30 WP-O 3676620155 73067 R-S R-30 4605891673 79404 R-SF R-30 WP-O, CRC-O 4605893715 79405 R-SF R-30 WP-O, CRC-O 4605893995 79406 R-SF R-30 WP-O, CRC-O 3696401851 79715 R-T R-30 WP-O 3686909837 85201 PD-R R-30 WP-O 2676092659 88506 R-R R-40 WP-O 3606664895 78011 R-R R-40 3696318416 93169 PD-R R-30 WP-O 4606801593 32984 R-SF R-30 WP-O, CRC-O 3656633671 71214 R-T R-30 3696316248 93171 PD-R R-30 WP-O 3686818515 32434 R-S R-20 WP-O 3686816569 30702 R-S R-20 WP-O 3696325190 93174 PD-R R-30 WP-O 261 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3676029407 25373 R-S R-30 4605897805 30823 R-SF R-30 WP-O, CRC-O, FPM-O 3676516942 73077 R-S R-30 3696110589 85189 PD-R R-30 WP-O 3686812271 2286 I-G GI WP-O 4606505791 30430 R-T R-30 WP-O 3666821775 85241 R-SF R-30 4616007297 58965 R-SF R-30 WP-O, CRC-O 3676627277 73054 R-S R-30 3696312944 89995 PD-R R-30 WP-O 3666528208 92373 R-SF R-30 3666627322 27596 R-SF R-30 3666624774 27598 R-SF R-30 3696318161 93185 PD-R R-30 WP-O 3695896582 31203 R-T R-30 WP-O 3696808100 31210 R-T R-30 WP-O 3686911224 86204 B-G HC WP-O, MUC-O 4606405313 30044 R-T R-30 WP-O 4606406322 34628 R-T R-30 WP-O 3686712159 88675 I-G GI 3626752424 18363 R-R R-40 3686815088 33816 B-N RC 3696229107 87647 PD-R R-30 WP-O 3676624094 73058 R-S R-30 3696317850 93166 PD-R R-30 WP-O 3696326099 93175 PD-R R-30 WP-O 3676818594 52021 R-S R-30 3686219141 53859 R-SF R-30 MUC-O 3686116289 53860 R-SF R-30 MUC-O 3686212750 53861 B-G HC MUC-O 3666722462 77440 R-SF R-30 2676390943 59027 R-R R-40 WP-O 3696324107 90000 PD-R R-30 WP-O 3696211731 85859 PD-R R-30 WP-O 3686719094 100397 I-G GI WP-O 3696306833 88667 PD-R R-30 WP-O 2676995018 59644 R-T R-30 3696018156 85209 PD-R R-30 WP-O 3696111644 85188 PD-R R-30 WP-O 3666828621 58281 R-T R-30 3696518120 74008 R-T R-30 WP-O 3696518010 74009 R-T R-30 WP-O 262 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 3696602802 74019 R-T R-30 WP-O 4606606214 70194 R-SF R-30 WP-O, CRC-O 4606609230 71005 R-SF R-30 WP-O, CRC-O 3695290932 34686 R-SF R-30 WP-O 3626655791 18357 R-R R-40 3666033120 29255 R-T R-30 3696410874 93179 PD-R R-30 WP-O 3696612110 74020 R-T R-30 WP-O 3696314846 93163 PD-R R-30 WP-O 3696012113 85198 PD-R R-30 WP-O 3686716833 31789 R-S R-20 WP-O 3686715867 31790 R-S R-20 WP-O 3696518222 74007 R-T R-30 WP-O 3686811831 88836 R-S R-20 WP-O 3656436463 86267 R-T R-30 3686717796 51689 R-S R-20 WP-O 3686818374 51680 R-S R-20 WP-O 3676529304 73072 R-S R-30 3646249185 16251 R-T R-30 3646445117 55741 R-T R-30 3646347214 73884 R-T R-30 2657826450 10102 R-R R-40 WP-O 2657816238 91409 R-R R-40 WP-O 2657803718 11787 R-R R-40 WP-O 2657705102 12330 R-R R-40 WP-O 2657801539 12339 R-R R-40 WP-O 2686879724 12797 R-SF R-30 2657813449 77062 R-R R-40 WP-O 2657818700 78943 R-R R-40 WP-O 2657811078 11888 R-R R-40 WP-O 2657805849 78941 R-R R-40 WP-O 2667702039 51283 R-R R-40 WP-O 2667803169 54297 R-R R-40 WP-O 2667709155 51280 R-R R-40 WP-O 2666794871 77574 R-R R-40 WP-O 2666890196 11965 R-R R-40 WP-O 2666797576 51281 R-R R-40 WP-O 3696305719 88668 PD-R R-30 WP-O 3696321330 87644 PD-R R-30 WP-O 3676627078 73053 R-S R-30 2647615567 70250 R-R R-40 WP-O 4606504022 34635 R-T R-30 WP-O, CRC-O 263 March 17, 2025, MB#57 Former Parcel ID LRK Zoning New Zoning New Overlay 2667207003 74247 R-R R-40 WP-O 3616569103 14430 R-R R-40 WP-O, ED-O 3646143551 19502 R-SF R-30 2657918352 90764 R-R R-40 WP-O 2657909391 12014 R-R R-40 WP-O 2667009567 100500 R-R R-40 WP-O 4615196925 30582 R-SF R-30 WP-O, CRC-O, FPM-O 3606860094 72154 R-R R-40 3606964375 81581 R-R R-40 FPM-O 3696015248 85195 PD-R R-30 WP-O 4615097934 32008 R-SF R-30 WP-O, CRC-O, FPM-O 4616009039 58967 R-SF R-30 WP-0, CRC-O 4616008168 58968 R-SF R-30 WP-O, CRC-O 3626255639 56003 R-R R-40 WP-O 3696706255 30399 R-T R-30 WP-O 3626756467 18322 R-R R-40 3636454022 100392 R-R R-40 3686715587 57417 I-G GI 3696115553 85217 PD-R R-30 This, the 17th day of March 2025. The following consistency statement applies: CATAWBA COUNTY BOARD OF COMMISSIONERS PLAN CONSISTENCY AND REASONABLENESS STATEMENT Zoning Amendment Request: To establish a zoning designation for 717 parcels in Catawba County's zoning jurisdiction with the re-established boundary between Catawba and Lincoln Counties in accordance with a survey conducted by North Carolina Geodetic Survey (NCGS) and to update the Future Land Use Maps and Future Overlay Maps consistent with the proposed zoning. The Catawba County Board of Commissioners finds the request to be consistent with the recommendations of the Catawba County Comprehensive Plan in areas near the Catawba County boundary. Pursuant to NCGS 160D-605, the Board of Commissioners finds the rezoning request reasonable based upon: 1. The need to establish zoning designations on 717 parcels in Catawba County's jurisdiction due to the geodetic boundary becoming effective on February 2, 2025; 2. The recommended zoning designations being generally compatible with currently assigned Lincoln County zoning designations and consistent with Catawba County zoning districts in close proximity; 3. In instances where the proposed Catawba County zoning is incompatible with Lincoln County designations, parcel dimensions, use, and location were considered for establishment of the proposed Catawba County zoning district; and 4. The proposed overlay districts being consistent with federal and state regulations and local recommendations along specific corridors. 264 March 17, 2025, MB#57 By a vote of 5-0 the Catawba County Board of Commissioners approves the rezoning request. This, the 17th day of March 2025. 10. Consent Agenda. Assistant County Manager Paul Murray presented the following four items under the consent agenda. Chair Isenhower asked if any commissioner wished for an item to be broken out of the consent agenda for individual consideration. None was requested. a. The Finance and Personnel Subcommittee recommended the Board of Commissioners approve a contract between Catawba County and Martin Starnes & Associates for auditing services for Fiscal Year 2024-25 for an amount not to exceed $128,750. North Carolina General Statute $159-34 requires that local governments have their financial accounts audited each fiscal year and submit a copy of the audit to the Local Government Commission. In response to the general statute, staff recommended retaining the services of Martin Starnes & Associates to conduct the audit of the County's financial records for the fiscal year ending June 30, 2025. Martin Starnes & Associates, an accounting firm located in Catawba County, has extensive experience auditing North Carolina local governments and has been the auditing firm for Catawba County since 2001. In February 2020, the County requested proposals for auditing services and received responses from five auditing firms. Based on the profile of the firm, qualifications, audit approach, and firm references, the County accepted the proposal from Martin Starnes & Associates. The proposed audit fee for fiscal year 2024-25 is $90,500, an increase of $8,000 over the prior fiscal year services and includes compliance services for two major programs. Additional major program fees are $4,250 per program, an increase of $250 per program over the prior fiscal year. Due to the increased number of County programs meeting the single audit threshold, the County estimates eleven major programs for fiscal year 2024-25 compared to ten programs for the prior fiscal year. The total proposed cost for fiscal year 2024-25 is not to exceed $128,750. As part of the engagement, Martin Starnes & Associates shall audit all statements and disclosures required by Generally Accepted Accounting Principles (GAAP) and additional required legal statements and disclosures of all funds and/or divisions of the County. After completing the audit, the firm will submit to the Board a written report of audit and furnish the required number of copies of the audit report as soon as practical after the close of the accounting period. Martin Starnes & Associates will communicate timely and directly to the Board on matters related to the financial statement audit that are, in the auditor's professional judgment, significant and relevant to the responsibilities of those charged with governance in overseeing the financial reporting process. Martin Starnes & Associates has agreed to continue its practice of annually rotating audit fieldwork staff. This proposed cost increase is consistent with industry-wide trends among auditing firms, driven by the increasing complexity of compliance monitoring. Staff have consulted Martin Starnes & Associates regarding the impact of the SECC Water District on the County financial statements as well as the implementation of a new GASB standard, GASB 101 Compensated Absences. For these reasons, staff will be issuing an RFP for auditing services next fiscal year. Martin Starnes & Associates has been notified of the County's intent to solicit proposals for fiscal year 2026. No appropriation is needed with this approval, as funds were previously budgeted for this purpose. A copy of the audit contract is hereto attached: 265 March 17, 2025, MB#57 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 The Governing Board Board of Commissioners of Primary Government Unit Catawba County, NC and Discretely Presented Component Unit (DPCU) (if applicable) N/A Primary Government Unit, together with DPCU (f applicable), hereinafter referred to as Governmental Unit(s) and Auditor Name Martin Starnes & Associates, CPAs, P.A. Auditor Address 730 13th Avenue Drive SE, Hickory, NC 28602 Hereinafter. referred to as, Auditor for Fiscal Year Ending Date Audit' Will Be Submitted to LGC 06/30/25 12/31/25 Must be within six months OfFYE 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 besubjected to the auditing procedures applied in the audit of the basic financial statements and an opinion shalllbe rendered in relation to (as applicable) the governmental activities, the business- type activities, the aggregate!DPCUS, each major governmental and enterprise fund, and the aggregate remaining fund information (non-major government and enterprise funds, the internal service fund type, and the fiduciary fund types). The basic/financial statements shall include budgetary comparison information in a budgetary comparison statement,rather than as RSI, for the General Fund and any annually budgeted Special Revenue funds. 2. At a minimum, the Auditor shall conduct the audit and render the report in accordance with GAAS. If the Governmental Unit expended $100,000 or more in combined Federal and State financial assistance during the reporting period, the Auditor shall perform the audit in accordance with Government Auditing Standards (GAGAS). The Governmental Unit is subject to federal single audit requirements in accordance with Title 2 US Code of Federal Regulations Part 200 Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F (Uniform Guidance) and the State Single Audit Implementation Act. Currently the threshold is $750,000 for a federal single audit and $500,000 for a State Single Audit. This audit and all associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit requires a federal single audit in accordance with the Uniform Guidance ($200.501) the Auditor and Governmental Unit(s) should discuss, in advance of the execution of this contract, the responsibility for submission of the audit and the accompanying data collection form to the Federal Audit Clearinghouse as required under the Uniform Guidance ($200.512) to ensure proper submission. Effective for audits of fiscal years beginning on or after June 30, 2023, the LGC will allow auditors to consider whether a unit qualifies as a State low-risk auditee. Please refer to "Discussion of Single Audits in North Carolina" on the LGC's website for more information. Page 1 266 March 17, 2025, MB#57 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 Ift the audit and Auditor communication are found in this review to be substandard, the results of the review may be forwarded to the North Carolina State Board of CPA Examiners (NC State Board). 3. Ifa an 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 the group auditor in accordance with AU-6 $600.41 - $600.42. 4. This contract contemplates an unmodified opinion being rendered. If during the proçess of conducting the audit, the Auditor determines that it will not be possible to render an unmodified opinion on the financial statements of the unit, the Auditor shall contact the LGC Staff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report is issued. The audit shall include such tests of the accounting records and such other auditing proçedures as are considered byt the Auditor to be necessary in the circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully explained in an attachment to this contract. 5. Ift this 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 of the LGC prior to the execution of an audit contract. Subsequent submissions of the report are required only upon report expiration or upon auditor's receipt of an updated peer review report. If the audit firm received a peer review rating other than pass, the Auditor shall not contract with the Governmental Unit(s) without first contacting the Secretary of the LGC for a peer review analysis that may result in additional contractual requirements. 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 to include all disclosures required by GAAP, the Auditor shall provide an explanation as to why in an attachment to this contract or in an amendment. 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 six 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 explanation of the change shall be submitted to the Secretary of the LGC for approval. 7. Iti is agreed that GAAS include a review of the Governmental Unit's (Units') systems of internal control and accounting as same relate to accountability of funds and adherence to budget and law requirements applicable thereto; that the Auditor shall make a written report, which may or may not be a part of the written report of audit, to the Governing Board setting forth his/her findings, together with his recommendations for improvement. That written report shall include all matters defined as "significant deficiencies and material weaknesses" in AU-C 265 of the AICPA Professional Standards (Clarified). The Auditor shall file a copy of that report with the Secretary of the LGC. 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 communiçated in a method other than an AU-C $260 letter, the written documentation must be submitted. Page 2 267 March 17, 2025, MB#57 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 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 to internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's records for audit, financial statement preparation, any finance-related investigations, or any other audit- related work in the State of North Carolina. Approval is also required for the Alternative Compliance Examination Engagement for auditing the Coronavirus State and Local Fiscal Recovery Funds expenditures as allowed by US Treasury. Approval is not required on audit contracts and invoices for system improvements and similar services of a non-auditing nature. 9. Invoices for services rendered under these contracts shall not be paid by the Governmental Unit(s) until the invoice has been approved by the Secretary of the LGC. This also includes any progress billings [G.S. 159-34 and 115C-447]. All invoices for audit work shall be submitted in PDF format to the Secretary ofthe LGC for approval. the invoice marked 'approved" with approval date shall be returned to the Auditor to present to the Governmental Unit(s) for payment. This paragraph is not applicable to contracts for audits of hospitals. 10. In consideration of the satisfactory performance of the provisions of this contract, the Governmental Unit(s) shall pay to the Auditor, upon approval by the Secretary of the LGC if required, the fee, which includes any costs the Auditor may incur from work paper or peer reviews or any other quality 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 Board of CPA Examiners (see Item 13). 11. Ift the Governmental Unit(s) has/have outstanding revenue bonds, the Auditor shall submit to LGC Staff, either in the notes to 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 bond documents. 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) Management's Discussion and Analysis, (b) the financial statements and notes of 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 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. Ift the audit firm is required by the NC State Board, the NCACPA Peer Review Committee, or the Secretary of the LGC to have a pre-issuance review of its audit work, there shall be a statement in the engagement letter indicating the pre-issuance review requirement. There also shall be a statement that the Governmental Unit(s) shall not be billed for the pre-issuançe 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 audit report upon submission to LGC Staff. Page 3 268 March 17, 2025, MB#57 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 14. The Auditor shall submit the report of audit in PDF format to LGC Staff. For audits of units other than hospitals, the audit report should be submitted when (or prior to) submitting the final invoice for services rendered. The report of audit, as filed with the Secretary of the LGC, becomes a matter of public record for inspection, review and copy in the offices of the LGC by any interested parties. Any subsequent revisions to these reports shall be sent 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 another deadline is agreed to by LGC Staff. 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, or both as may be agreed upon by the Governing Board and the Auditor. 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, 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 for fees, work, and terms not related to audit services, shall be incorporated by reference as if fully set forth herein as part of this contract. In case of conflict between the terms 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 indemnification clauses shall not be accepted by LGC Staff. 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. A separate contract should not be made for each division to be audited or report to be submitted. Ifa a 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 ont this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and finance officer also shall be included on this contract. 20. The contract shall be exeçuted, 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 the Secretary of the LGC. 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 contract is approved. 22. Retention of Client Records: Auditors are subject to the NC State Board of CPA Examiners' Retention of Client Records Rule 21 NCAC 08N 0305 as it relates to the provision of audit and other attest services, as well as non-attest services. Clients and former clients should be familiar with the requirements of this rule prior to requesting the retum of records. Page 4 269 March 17, 2025, MB#57 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 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 termination shall be effective until approved in writing by the Secretary of the LGC. 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 oçcasion or instance shall not constitute the waiver of such right, breach or default on any subsequent occasion or instance. 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 by the Secretary of the LGC. 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 NCGS Chapter 64, Article 2. 27. Applicable to audits with fiscal year ends of June 30, 2020 and later. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and Government Auditing Standards, 2018 Revision (as applicable). Preparing financial statements in their entirety 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. If the Auditor is able to reduce the threats to an acceptable level, the documentation of this determination, including the safeguards applied, must be included in the audit workpapers. All non-attest service(s) being performed by the Auditor that are neçessary 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 responsibilityfor 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 in the audit workpapers how he/she reached that conclusion. If the Auditor determines that an individual with the appropriate SKE cannot be identified, the Auditor cannot perform both the non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the person identified as having the appropriate SKE for the Governmental Unit. 28. Applicable to audits with fiscal year ends of June 30, 2021 and later. The auditor shall present the audited financial statements including any compliance reports to the government unit's governing body or audit committee in an official meeting in open session as soon as the audited financial statements are available but not later than 45 days after the submission of the audit report to the Secretary. The auditor's presentation to the government unit's governing body or audit committee shall include: a) the description of each finding, including all material weaknesses and significant deficiencies, as found by the auditor, and any other issues related to the internal controls or fiscal health of the government unit as disclosed in the management letter, the Single Audit or Yellow Book reports, or any other communications from the auditor regarding internal controls as required by current auditing standards set by the. Accounting Standards Board or its successor; b) the status of the prior year audit findings; c) the values of Financial Performance Indicators based on information presented in the audited financial statements; and d) notification to the governing body that the governing body shall develop a "Response to the Auditor's Findings, Recommendations, and Fiscal Matters," if required under 20 NCAC 03 .0508, 29. Information based on the audited financial statements shall be submitted to the Secretary for the purpose of identifying Financial Performance Indicators and Financial Performance Indicators of Concern. See 20 NCAC 03 .0502(c)(6). Page 5 270 March 17, 2025, MB#57 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 30. All of the above paragraphs are understood and shall apply to this contract, except the following numbered paragraphs shall be deleted (See Item 17 for clarification). 31. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and units should use the submission process and instructions in effect at the time of submission. Refer to the N.C. Department of State Treasurer website at tps.Mww-ndteasurercomsiate-anelboca: govermen-financedwvowlocar-govemmenicommsionsubmiting-youraudtm 32. All communications regarding audit contract requests for modification or official approvals will be sent to the email addresses provided on the signature pages that follow. 33. Modifications to the language and terms contained in this contract form (LGC-205) are not allowed. Page 6 271 March 17, 2025, MB#57 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 FEES FOR AUDIT SERVICES 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 presented to the LGC without this information will be not be approved. 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 results of these services: Name: Title and Unit/Company: Email Address: Mary Morrison Chief Financial Officer, Catawba County] oMdiMIee OR Not Applicable (Identification of SKE Individualon the. LGC-205 Contract is not applicable for GAAS-only audits or audits with FYEs prior to. June 30, 2020.) 2. Fees may not be included 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 be included in this contract or in any invoices requiring approval of the LGC. See Items 8 and 13 for details on other allowable and excludedfees. 3. The audit fee information included in the table below for both the Primary Government Fees and the DPCU Fees (if applicable) should be reported as a specific dollar amount of audit fees for the year under this contract. If any language other than an amount is included here, the contract will be returned to the audit form for correction. 4. Prior to the submission of the completed audited financial report and applicable compliance reports subject t this contract, or to an amendment to this contract (if required) the Auditor may submit interim invoices for approval for services rendered under this contract to the Secretary of the LGC, not to exceed 75% of the billings for the unit's last annual audit that was submitted to the Secretary of the LGC. All invoices for services rendered in an audit engagement as defined in 20 NCAC 0503 shall be submitted to the Commission for approval before any payment is made. Payment before approval is a violation of law. (This paragraph not applicable to contracts and invoices associated with audits of hospitals). Primary Government Unit Catawba County, NC Audit Fee (financial and compliance ifapplicable) $ 90,500 (includes single audit for upi to 2 programs) Fee per Major Program (if not included above) $ 4,250 per major program in excess of2 Additional Fees Not Included Above (if applicable): Financial Statement Preparation (incl. notes and RSI) $ All Other Non-Attest Services $ TOTAL AMOUNT NOT TO EXCEED $ 128,750 (includes 11 major programs) Discretely Presented Component Unit N/A Audit Fee (financial and compliance if applicable) $ Fee per Major Program (if not included above) $ Additional Fees Not Included Above (if applicable): Financial Statement Preparation (incl. notes and RSI) $ All Other Non-Attest Services $ TOTAL AMOUNT NOT TO EXCEED $ Page 7 272 March 17, 2025, MB#57 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 SIGNATURE PAGE AUDIT FIRM Audit Firm* Martin Starnes & Associates, CPAs, P.A. Authorized Firm Representative (typed or printed)* Signature" Amber Y. McGhinnis Omki ymlmis Date* Email Address* 02/26/25 ameghimnis@msa.cpa GOVERNMENTAL UNIT Governmental Unit* Catawba County, NC Date Governing Board Approved Audit Contract* (Enter date in box to right) Mayor/Chairperson (typed or printed)* Signature* C. Randall Isenhower, Chair Date Email Address* smlouw@atbsamneg" Chair of Audit Committee (typed or printed, or "NA") Signature N/A Date Email Address GOVERNMENTAL UNIT - PRE-AUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts. This instrument has been pre-audited in the manner required by The Local Govemment Budget and Fiscal Control. Act orb by the School Budget and Fiscal Control Act. Sum Obligated by This Transaction: $ 128,750 (includes 11 major programs) Primary Governmental Unit Finance Officer* (ypedorp printed Signature* Mary Morrison, Chief Financial Officer Date of Pre-Audit Certificate* Email Address* mmorison@eatawbatawbacountyne.gov Page 8 273 March 17, 2025, MB#57 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 12/2024 SIGNATURE PAGE - DPCU (complete only if applicable) 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" N/A Date* Email Address* 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 mannerrequired by The Local Govemment Budget and Fiscal Control Act or by the School Budget and Fiscal ControlAct. Sum Obligated by this Transaction: $ DPCU Finance Officer (typed or printed)* Signature* N/A Date of Pre-Audit Certificate* Email Address* Remember to print this form, and obtain all required signatures prior to submission. PRINT Page 9 274 March 17, 2025, MB#57 DEANDORTON Report on' the Firm's System of Quality Control To the Shareholders of Martin Starnes & Associates, CPAs, P.A. and the Peer Review Committee, Coastal Peer Review, Inc. We have reviewed the 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, 2023. 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 Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at mwApAompsumTaTe The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the 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 reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits under the Single Audit Act and an audit of an employee benefit plan. As part of our peer review, we considered reviews by regulatory entities as communicated by the firm, ifa applicable, in 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, 2023, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Martin Starnes & Associates, CPAS, P.A. has received a peer review rating of pass. Dean Detlon aelen Poid,PLG Dean Dorton Allen Ford, PLLC May 10, 2024 deandorton.com 275 March 17, 2025, MB#57 A copy of the 2025 Single Audit Engagement Letter is hereto attached: 276 March 17, 2025, MB#57 MARTIN w STARNES & ASSOCIATES, CPAS, P.A. "A Professional Associalion ofCertified. Public, Accountants and. Management Consullanis " February 26, 2025 Mary Morrison, Chief Financial Officer Catawba County PO Box 389 Newton, NC 28658-0389 Martin Starnes & Associates, CPAS, P.A. ("we"). are pleased to provide Catawba County (the "County," "you" or "your") with the professional services described below. Please read this letter, and any other attachments incorporated herein (collectively, "Agreement"). This Agreement details the nature and limitations oft the services we will provide, the terms of our engagement and each party's responsibilities. Engagement Objective and Scope We will audit the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Catawba County, NC, as of June 30, 2025, and for the year then ended, and the related notes to the financial statements, which collectively comprise Catawba County's basic financial statements as listed in the table of contents. In addition, we willa audit the entity's compliance over major federal ands state award programs for thep period ended June 30, 2025. We are pleased to confirm our açceptance and our understanding of this audit engagement by means of this letter. Our audits will be conducted with the objectives of our expressing an opinion on each opinion unit and an opinion on compliance regarding the entity's major federal and state award programs. The objectives of our audit of the financial statements are to obtain reasonable assurance about whether the financial statements as a whole are free: from material misstatement, whether due toi fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) and in accordance with GoyermmentAuditing Standards will: always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material ifthere is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. The objectives ofour compliançe audit aret to obtain: sufficient appropriate: audit évidenceto: form an opinion and report at the level specified in the governmental audit requirement about whether the entity complied in all material respects with the applicable compliance requirements and identify audit and reporting requirements specified in the governmental audit requirement that are supplementary to GAAS and Government. Auditing Standards, ifany, and perform procedures to address those requirements. 730 13th Avenue Driye SE * Hickory, NC 28602 * 828-327-2727 * Fax 828-328-2324 13 South Center Street * Taylorsville, NC 28681 . 828-632-9025 * Fax 828-632-9085 800-948-0585 * wwamartimstarnescomt 277 March 17, 2025, MB#57 Accounting principles generally accepted in the United States of America require that certain supplementary information be presented to supplement the basic financial statements. Such information, although not a part ofthel basic financial statements, is required by the Govermental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation, and comparing the information for consistency with management's responses to our inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by accounting principles generally accepted in the United States of America. This RSI will be subjected to certain limited procedures but will: not be audited: Management* 's Discussion and. Analysis Law Enforcement Officers' Special Separation Allowance schedules Other Post-Employment, Benefits' schedules Local Govemmental Employees" Retirement System' 's schedules Register of Deeds' Supplemental Pension Fund schedules Supplementary information other than RSI will accompany Catawba County's basic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the basic financial statements and certain additional procedures, including comparing and reconciling the supplementary information to the underlying accounting and other records used to prepare the financial statements ort to the financial statements themselves, and additional procedures in accordance with auditing standards generally accepted in the United States of America. We intend to provide an opinion on the following supplementary information in relation to the financial statements as a whole: Combining and individual fund financial statements Budget and actual schedules Supplemental ad valorem tax schedules Other schedules Schedule of Expenditures of] Federal and State. Awards We will read the introductory section and statistical section accompanying the financial statements and consider whether a material inconsistency exists between the other information and the basic financial statements. In addition, we will remain alert fori indications that a material inconsistency exists between the other information and knowledge obtained in the audit, or if such information contains a material misstatement of fact or is otherwise misleading. If based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Schedule of] Expenditures of] Federal and State. Awards We will subject the Schedule of Expenditures of Federal and State Awards to the auditing procedures applied in our audit ofthel basici financial: statements and certain additional procedures, including comparing and reconciling the schedule to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and additional procedures in accordance with auditing standards generally accepted in the United States of America. Wei intend to provide an opinion on whether the Schedule of Expenditures of Federal and State Awards is presented fairly in all material respects in relation to the financial statements as a whole. Page 2 of17 278 March 17, 2025, MB#57 Data Collection Form Prior to the completion of our engagement, we will complete the sections of the Data Collection Form that are our responsibility. The form will summarize our audit findings, amounts and conclusions. It is management's responsibility to submit a reporting package including financial statements, Schedule of Expenditures ofFederal and State Awards, summary schedule of prior audit findings and corrective action plan along with the Data Collection Form to the Federal Audit Clearinghouse. The financial reporting package must be text searchable, unencrypted, and unlocked. Otherwise, the reporting package will not be accepted by the Federal Audit Clearinghouse. We will assist you in the electronic submission and certification. You may request from us copies of our report for you to include with the reporting package submitted to pass-through entities. The Data Collection Form is required to be submitted within the earlier of 30 days after receipt of our auditors' reports or nine months after the end of the audit period, unless specifically waived by a federal cognizant or oversight agency for audits. Data Collection Forms submitted untimely are one of the factors in assessing programs at a higher risk. Audit ofthel Financial Statements We will conduct our audit in accordance with auditing standards generally accepted in the United States of America (U.S. GAAS), the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of. America; the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and. Audit Requirements for. Federal. Awards (Uniform Guidance) and the State Single Audit Implementation Act. As part of an audit of financial statements in accordance with GAAS and in accordance with Government Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud mayi involve collusion, forgery, intentional omissions, misrepresentations, or the override ofi internal control. May include tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence ofi inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected customers, creditors, financial institutions, and other third parties as part of our audit procedures. We also may request written representations from your attorneys on litigation, claims, and assessments as part of the engagement, and they maybilly you for responding to our inquiries. At the conclusion of our audit, we also will require certain written representations from management made during the audit about the financial statements and: related matters. Obtain an understanding ofi internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit ofthe financial statements that we. have identified during the audit. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by mânagement, as well as evaluate the overall presentation of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Page 3 of 17 279 March 17, 2025, MB#57 Conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Catawba County's ability to continue as a going concern for a reasonable period of time. We may advise management about appropriate accounting principles and their application, and we may assist in the assembly of your financial statements. However, management has the final responsibility for the selection and application of accounting policies and the fair presentation of financial statements that reflect the nature and operation of Catawba County. Wep plan to obtain and place reliance on the reports of other auditors for the Catawba Valley Medical Center and the Catawba County ABC Board, discretely presented component units of the County, assuming that our communications with the other auditors and review of their audit reports and the financial statements of the Catawba Valley Medical Çenter and the Catawba County ABC Board provide sufficient and appropriate. audit evidence on which to base our opinion on the discretely presented component units. Because oft the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will: not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements or noncompliancer may not be detected! by us, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations oflaws or govemmental regulations that do not have a direct and material effect on the financial statements or on major programs. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. Reporting We willi issue a written report upon completion ofour audit ofCatawba County's basic financial statements. Our report will be addressed to the governing body of Catawba County. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add an emphasis-of- matter or other-matter paragraph(s) to our auditor' s report, or ift necessary, withdraw from the engagement. Ifour opinions on the basic financial statements are other than unmodified, we will discuss the: reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue a report as a result ofthis engagement. In accordance with the requirements dfGovermentAludliting, Standards, we will also issue a written report describing the scope of our testing over internal control over financial reporting and over compliance with laws, regulations, and provisions of grants and contracts, including the results of that testing. However, providing an opinion on internal control and compliance over financial reporting will not be an objective oft the audit and, therefore, no such opinion will be expressed. We will provide copies of our reports to the County. However, management is responsible for distribution ofthei reports and financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. We also are responsible for communicating with the County's management or those charged with governance our audit responsibility under GAAS, an overview ofthep planned scope and timing of the audit including significant risks identified by us, significant issues or findings from the audit, including our views about the qualitative aspects of Catawba County's significant accounting practices, significant unusual Page 4 of 17 280 March 17, 2025, MB#57 transactions, significant difficulties encountered during the audit, disagreements with management, difficult or contentious matters for which we consulted outside the engagement team and that are, in our professional judgement, relevant to those charged with governance, uncorrected and corrected misstatements, and other findings or issues arising from the audit that are, in our professional judgment, significant and relevant to those charged with governance. During the course of the audit, we may observe opportunities for economy in, or improved controls over, your operations. We will bring such matters to the attention oft the appropriate level of management, either orally or in writing. Audit of Major Program Compliance Our audit of Catawba County's major federal and state award program(s) compliance will be conducted in accordance with the requirements of the Single Audit Act, as amended, the Uniform Guidance, and the State Single Audit Implementation Act, and will include tests of accounting records, a determination of major programs in accordance with the Uniform Guidance and the State Single Audit Implementation Act and other procedures we consider necessary to enable us to express such an opinion on major federal and state award program compliance and to render the required reports. We cannot provide assurance that an unmodified opinion on compliance will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or withdraw from the engagement. The Uniform Guidance and the State Single Audit Implementation Act require that we also plan and perform the audit to obtain reasonable assurance about whether material noncompliance with applicable laws and regulations, the provisions of contracts and grant agreements applicable toi major federal and state award programs, and the applicable compliance requirements occurred, whether due to fraud or error, and express an opinion on the entity's compliance based on the audit. Reasonable assurance: is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, the Uniform Guidance, and the State Single Audit mplementation Act will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraudi is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, mistepresentations, or the override of internal control. Noncompliance with the compliance requirements is considered material ift there is a substantial likelihood that, individually or in the aggregate, it would influence thej judgment made bya reasonable user of the report on compliance about the entity's compliance with the requirements of the federal or state programs as a whole. As part of a compliance audit in accordance with GAAS and Government. Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Our procedures will consist of determining major federal and state programs and, performing the applicable procedures described in the U.S. Office ofManagement and Budget OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the entity's major programs, and performing such other procedures as we consider necessary in the circumstances. The purpose of those procedures will be to express an opinion on the entity's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance and the State Single Audit Implementation Act. Also, as required by the Uniform Guidance and the State Single Audit Implementation Act, we will obtain an understanding ofthe entity's internal control over compliance relevant tot the audit in order to design and perform tests of controls to evaluate the effectiveness of the design and operation of controls that wé consider relevant to preventing or detecting material noncompliance with compliance requirements Page 5 of 17 281 March 17, 2025, MB#57 applicable to each of the entity's major federal and state award programs. Our tests will be less in scope than would be necessary to render an opinion on these controls and, accordingly, no opinion will be expressed in our report. However, we will communicate to you, regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we have identified during the audit. We will issue a report on compliance that will include an opinion or disclaimer of opinion regarding the entity's major federal and state award programs, and ai report on internal controls over compliance that will reportanys significant deficiencies and material weaknesses identified; however, such report will not express an opinion on internal control. Management's Responsibilities Our audit will be conducted on the basis that management and, when appropriate, those charged with governance, acknowledge and understand that they have responsibility: 1. Fort the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted: in the United States of America; 2. For the design, implementation, and maintenance of the system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; 3. For the prevention and detection of fraud, including the design and implementation of programs and controls to prevent and detect fraud; 4. Fori identifying, ini its accounts, all federal and state awards received and expended during the period and the federal and State programs under which they were: received; 5. For maintaining records that adequately identify the source and application of funds forf federal and state: funded activities; 6. For preparing the Schedule of Expenditures of Federal and State Awards (including notes and noncash assistance received) in accordance with the Uniform Guidance and State Single Audit Implementation Act; 7. For designing, implementing, and maintaining effective internal control over federal and state awards that provides reasonable assurance that the entity is managing federal and state awards in compliance with federal and state statutes, regulations, and the terms and conditions of the: federal and state awards; 8. For identifying and ensuring that the entity complies with federal and state laws, statutes, regulations, rules, provisions of contracts or grant agreements, and the terms and conditions of federal and: state award programs, andi implementing systems designed to achieve compliance with applicable federal and state statutes, regulations and the terms and conditions of federal and state award programs; 9. For disclosing accurately, currently and completely the financial results of each federal and state award in accordance with the requirements oft the award; 10. For identifying and providing report copies of previous audits, attestation engagements, or other studies that directlyrelate toi the objectives ofthea audit, including whether related recommendations have been implemented; 11. For taking prompt action when instances of noncompliance are identified; 12. For addressing the findings and recommendations of auditors, for establishing and maintaining a process to track the status of such findings and recommendations and taking corrective action on reported audit findings from prior periods and preparing a summary schedule of prior audit findings; 13. For following up and taking corrective action on current year audit findings and preparing a corrective action plan for such findings; 14. For submitting the reporting package and data collection form to the appropriate parties; Page 6 of 17 282 March 17, 2025, MB#57 15, For making the auditor aware of any significant contractor relationships where the contractor is responsible for program compliance; 16. To provide us with: a. Access to all information ofwhich management is aware that is relevant to the preparation and fair presentation oft the financial statements including the disclosures, and relevant to federal and state award programs, such as records, documentation, and other matters; b. Additional informationt that wei may request from management for the purpose of the audit; C. Unrestricted access toj persons within the entity from whom we determine: it necessary to obtain audit evidence. d. A written acknowledgement of all the documents that management expects to issue that will be included in the annual report and the planned timing ând method ofi issuance of that annual report (if applicable); and e. A final version of the annual report (including all the documents that, together, comprise the annual report) in a timely manner prior to the date oft the auditor's report (if applicable). 17. For adjusting the financial statements to coirect material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the current year or period(s) under audit are immaterial, both individually and in the aggregate, to the financial statements as a whole; 18. For acceptance of nonattest services, including identifying the proper party to oversee nonattest work; 19. For maintaining adequate records, selecting and applying accounting principles, and safeguarding assets; 20. For informing us of any known or suspected fraud affecting the entity involving management, employees withs significant roles in the system ofinternal control and others where fraud couldi have a material effect on compliance; 21. For the accuracy and completeness of all information provided; 22. For taking reasonable measures to safeguard protected personally identifiable and other sensitive information, records and documentation; 23. Fori informing us of any events encountered subsequent to the period under audit that may require adjustment to or note disclosure in the financial statements; and 24. For confirming your understanding of your responsibilities as defined in this letter to us in your management representation letter. With regard to the supplementary information referred to above, you acknowledge and understand your responsibility (a) for the preparation of the supplementary information in accordance with the applicable criteria, (b)to provide us with the appropriate written representations regarding supplementary information, (c)toi include our report on' the supplementary information in anydocument that contains thes supplementary information and that indicates that we! havei reported on such up-amemtiny'imtomation and (d) toj present the supplementary information with the audited basic financial statements, or if the supplementary information will not be presented with the audited basic financial statements, to make the audited basic financial statements readily available to the intended users ofthe supplementary information no later than the date ofissuance by you ofthe supplementary information and our report thereon. With regard to the Schedule of Expenditures of Federal and State Awards referred to above, you acknowledge and understand your responsibility (a) for the preparation of the Schedule ofExpenditures: of Federal and State Awards in accordance with the Uniform Guidance and the State Single Audit Implementation Act, (b) to provide us with the appropriate written representations regarding the Schedule of Expenditures of Federal and State Awards, (c) to include our report on the Schedule of Expenditures of Federal and State Awards in any document that contains the Schedule of] Expenditures ofFederal and State Awards and that indicates that we have reported on such schedule, and (d) to present the Schedule of Expenditures of Federal and State. Awards with the audited financial statements, or ifthe schedule will not be presented with the audited financial statements, to make the audited basic financial statements readily Page 7 of17 283 March 17, 2025, MB#57 available to the intended users of the Schedule of Expenditures of Federal and State Awards no later than the date ofi issuance by you of the schedule and our report thereon. As part of our audit process, we will request from management and, when appropriate, those charged with governance, written confirmation concerning representations made to us in connection with the audit. Wer understand that your employees will prepare all confirmations wei request and will locate any documents or invoices selected by us for testing. You agree to inform us of facts that may affect the financial statements of which you may become aware during the period from the date of the auditor's report to the date the financial statements are issued. Limitations oft the Audit Report Should the County wish to include or incorporate by reference these financial statements and our report thereon into any other document at some future date, we will consider granting permission to include our report into another such document at the time of the request. However, we may be required by generally accepted auditing standards (GAAS) to perform certain procedures before we can give our permission to include our report in another document such: as an annual report, private placement, regulator filing, official statement, offering of debt securities, etc. You agree that the County will not include or incorporate by reference these financial statements and our report thereon, or our report into any other document without our prior written permission. In addition, to avoid unnecessary delay or misunderstandings, it is important to provide us with timely notice of your intention to issue any such document. Nonattest Services We will perform the following nonattest services: Preparation of auditor portions ofl Data Collection Form Clerical services We will: not assume: management responsibilities on behalf of Catawba County. However, we will provide advice and recommendations to assist management ofCatawba County in performing its responsibilities. Catawba County's management: is responsible for (a)making all management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for the results of the services performed; and (€) designing, implementing, and maintaining the system of internal control, including the process used to monitor the system ofinternal control. Our responsibilities and limitations of the nonattest services are as: follows: We will perform the services in accordance with applicable professional standards. The nonattest services are limited to the services previously outlined. Our firm, in its sole professional judgment, reserves thei right to refuse to do any procedure or take any action that could be construed asi making management decisions or assuming mamgememirepmibilise, including determining account coding and approving, journal entries. Government Auditing Standards require that we document an assessment of the skills, knowledge, and experience of management, should we participate in any form of preparation of the basic financial statements and related schedules or disclosures as these actions are deemed a non-audit service. You may request that we perform additional services not contemplated in this engagement letter. If this occurs, we will communicate with you regarding the scope and estimated cost ofthese additional services. Engagements for additional services may necessitate that we amend the Agreement or issue a separate Page 8 of 17 284 March 17, 2025, MB#57 agreement to: reflect the obligations ofall parties. Ini the absence ofany other written communications from us documenting additional services, our services will be limited to and governed by the terms of this Agreement. Electronic Transmittals During the course of the engagement, we may communicate with you or your personnel via fax or e-mail, and yous should be aware that communication in those mediums contains a risk of misdirected ori intercepted communications. Regarding the electronic dissemination of audited financial statements, including financial statements published electronically on your Internet website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read thei information contained in these sites or to consider the consistency of other information in the electronic site with the original document. Professional standards prohibit us from being the sole host and/or the sole storage for your financial and non-financial data. As such, it is your responsibility to maintain your original data and records and we cannot be responsible to maintain such original information. By signing this engagement letter, you affirm that you have all the data and: records required to make your books andi records complete. During the course of the engagement, a portal will be in place for information to be shared, but not stored. Our policy is to terminate access to this portal after one year. The County is responsible for data backup for business continuity and disaster recovery, and our workpaper documentation is not to be used for these purposes. If you decide to transmit your confidential information to us in a manner other than a secure portal, you accept responsibility for any and all unauthorized access to your confidential information. Ify you request that we transmit confidential information to you in a manner other than a secure portal, you agree that we are not responsible for any liability, including but not limited to, (a) any loss or damage of any nature, whether direct or indirect, that may arise as a result of our sending confidential information in a manner other than a secure portal, and (b). any loss arising as ai result of anyvirus being passed on or with, or arising from any alteration of, any email message. Timing of Engagement We expect to begin our services at a time mutually determined by you and Martin Starnes & Associates, CPAs, P.A. and after receipt of this executed Agreement and all documents requested by our office. The timing of our work is dependent upon the timelyreceipt of the information we request from you, including timely responses. to any questions wei may ask. Our services under this Agreement will conclude at the earlier of: issuance ofthe deliverable outlined in this Agreement; written notification by either party that the Agreement is terminated Provisions of Engagement Administration and Fees Paula Hodges is the engagement partner for the audit services specified in this letter. The engagement partner's responsibilities include supervising Martin Starnes & Associates, CPAs, P.A.'s services performed as part of this engagement and signing or authorizing another qualified firm representative to sign the audit report. To ensure that our independence is not impaired under the AICPA Code of Professional Conduct, you agree to inform the engagement partner before entering into any substantive employment discussions with any of our personnel. Page 9 of 17 285 March 17, 2025, MB#57 The audit documentation for this engagement is the property of Martin Starnes & Associates, CPAs, P.A. and constitutes confidential information. However, we may be requested to make certain audit documentation available to the Local Government Commission, Office of the State Auditor, federal or state agencies and the U.S. Government Accountability Office pursuant to authority given to it by law or regulation, or to peer reviewers. If requested, access to such audit documentation will be provided under the supervision of Martin Starnes & Associates, CPAs, P.A.'s personnel. Furthermore, upon request, we may: provide copies of selected audit documentation to these agencies and regulators. The regulators and agencies mayi intend, or decide, to distribute the copies ofi information contained therein to others, including other governmental agencies. Our fees for these services are as follows: Audit Fee (ncludes up to 2 major programs) $ 90,500 Additional Fees: Charge per major program in excess of 2 $ 4,250 Please note that the fees above include up to 21 major programs, as indicated. The "total amount not to exceed"1 listed on the audit contract includes up to 11 major programs. Ifthet total number ofmajor programs exceeds 11 and the "total amount not to exceed" needs to bei increased, we will prepare an amended contract to include the: fees necessary based on the per program amount listed as additional fees above. Our invoices for these fees will be rendered in four installments as work progresses and are payable upon presentation. The County agrees to pay all cost of collection (including reasonable attorney fees) that the Firm mayi incuri in connection with the collection of unpaid invoices. In accordance with our firm policies, work may be suspended if your account becomes overdue and may not be resumed until your account is paid in full. Ifwe elect to terminate our services for non-payment, our engagement will be deemed to have been completed upon written notification oftermination, even if we have not completed our reports. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. In the event that work is discontinued, either temporarily or permanently, as ai result of delinquent or non-payment, we shall notl be liable for any loss you may incur as a result of the work stoppage, including penalties and interest. In such cases, you assume all risk associated with your failure to meet any governmental or other deadlines. We willr notify: you immediately ofany circumstances we encounter that could: significantly affect thisi initial fee estimate. Whenever possible, we will attempt to use Catawba County's personnel to assist in the preparation of schedules and analyses of accounts. This effort could substantially reduce our time requirements and facilitate thet timely conclusion of the audit. Further, we will be available during the year to consult with you on financial management and accounting matters of a routine nature. We want our clients to receive the maximum value for our professional services and to perceive that our fees are reasonable and fair. In working to provide you with such value, we find there are certain circumstances that can cause us to perform work in excess ofthat contemplated in our fee estimate. Following are some of the more common reasons for potential supplemental billings: Changing Laws and. Regulations There are many governmental and rule-making boards that regularly add or change their requirements. Although we attempt to plan our work to anticipate the requirements that will affect our engagement, there are times when this is not possible. We will discuss these situations with you at the earliest possible time in order to make the necessary adjustments and amendments in our engagement. Page 10 of 17 286 March 17, 2025, MB#57 The estimated fees are based on auditing and accounting standards effective as of the date of this engagement letter and known to applyt to the County at this time. Unless otherwise indicated, estimated fees do not include any time related to the application of new auditing or accounting standards that impact the County for the first time. Incorrect. Accounting Methods or Errors in Client Records We base our fee estimates on the expectation that client accounting records are in order sO that our work can be completed using our standard testing and accounting procedures. However, should we: find numerous errors, incomplete records, or the application of incorrect accounting methods, we will have to perform additional work to make the corrections and reflect those changes in the financial statements. If, for any reason, the County is unable to provide such schedules, information, and assistance, the Firm and the County will mutually revise the fee to reflect additional services, if any, required of us to achieve these objectives. Failure to Preparej for the Engagement In an effort to minimize your fees, we assign you the responsibility for the preparation of schedules and documents needed for the engagement. We also discuss matters such as availability of your key personnel, deadlines, and work space. If your personnel are unable, for whatever reasons, to provide these items as previously agreed upon, it might substantially increase the work we must do to complete the engagement within the scheduled time. Starting and Stopping Our Work If we must withdraw our staff or accommodate the County's requested scheduling change because of the condition ofthe client's records, or the failure to provide agreed upon items within the established timeline for the engagement, we will not be able to perform our work in a timely, efficient manner, as established by our engagement; plan. This will: result in additional fees, as we must. reschedule our personnel andi incur additional start-up costs. Assistance with. Financial Statement. Drafting Your personnel is responsible for drafting the financial statements and related notes and the Schedule of Expenditures of Federal and State Awards. Upon completion of the drafted financial statements, we will review them and return them to you with suggested revisions. If significant assistance is needed to make those: revisions, this will result in additional fees based on the amount of assistance required. Our fees are based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. Ifsignificant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Our fees for such services range from $85-$410 perhour. Non-Solicitation of Employees and. Independent Contractors During the term of this engagement and for a period of eighteen (18) months after the end of this engagement, for whatever reason, you agree that you shall not, directly or indirectly: (i) solicit or attempt to solicit for employment or for engagement as an independent contractor, any of our employees or independent contractors; or (ii) solicit, encourage, orinduce, or attemptt to solicit, encourage, ori induce, any of our employees or independent contractors to leave the employment of Martin Starnes & Associates, CPAs, P.A. or terminate theirrelationshipt with Martin Starnes & Associates, CPAs, P.A. Fort the avoidance of doubt, general advertisements for employment shall not be deemed a violation of this paragraph. Page 11 of 17 287 March 17, 2025, MB#57 You agree that we invest a large amount of capital and resources to ensure that our employees and independent contractors deliver thel highest level ofs service in our industry. You also agree that the cost of recruiting and hiring qualified individuals to replace our employees or independent contractors would be a lengthy and expensive process. You therefore agree that your violation of the non-solicitation provision above willi result in economic damages that are difficult to ascertain and that, in the event of a breach ofthe non-solicitation provision above, you will pay to Martin Starnes & Associates, CPAs, P.A. a fee equal to One Hundred Percent (100%) of the employee's or independent contractor's annual rate of compensation at the time their relationship with us ends. You further agree that your breach or threatened breach ofthei non-solicitation provision above would result in irreparable loss and injury to us. You agree that, in addition to all other remedies provided at law or equity, we shall be entitled to a temporary restraining order andj preliminary andj permanent injunctive relief in the event of a breach or threatened breach ofthe non-solicitation provision above, and youl hereby waive anyrequirement that wej post any bond in connection with obtaining suchi restraining order and/ori injunctive relief. We shall be entitled to a restraining order and/or injunctive relief without regard to whether we can demonstrate that we. have suffered actual damages or economic loss as a result of the breach or threatened breach ofthe non-solicitation provision. Termination and Withdrawal Either party may terminate this Agreement at any time and for any reason. Ifthis Agreement is terminated before services are completed, you agree to pay all fees and expenses we incur through the effective date of termination. Proprietary. Information You acknowledge that proprietary information, documents, materials, management techniques and other intellectual property are a material source of the services we perform and were developed prior to our association with you. Any new forms, software, documents or intellectual property we develop during this engagement for your use shall belong to us, and you shall have the limited right to use them solely within your business. All reports, templates, manuals, forms, checklists, questionnaires, letters, agreements and other documents which we make available to you are confidential and proprietary to us. Neither you, nor any of your agents, will copy, electronically store, reproduce or make available to anyone other than your personnel, any such documents. This provision will apply to all materials whether in digital, "hard copy" format or other medium. Conflicts ofInterest Ifwe, in our sole discretion, believe a conflict of interest has arisen affecting our ability to deliver services to you in accordance with either the ethical standards of our firm or the ethical standards of our profession, we may be required to terminate our services without issuing our work product. Third-Party, Service Providers or Subcontractors We may use third-party service providers, subcontractors, commercially available artificial intelligence, or software tools, some of which may utilize or offer artificial intelligence capabilities (collectively, "external party" or "external parties"), to assist us where necessary to help provide professional services to you or support the needs of our firm. You consent to our use of exteral parties. Our firm remains responsible for exercising reasonable care in providing our services, and our services and work product will be subjected to our firm's customary quality control procedures. Wei may provide your confidential information to external parties in support of our serviçes. You consent to the disclosure of your confidential information to those external parties. We take reasonably prudent Page 12 of 17 288 March 17, 2025, MB#57 business care consistent with our professional standards to prevent the unauthorized release of your confidential information. In certain circumstances, we may require a separate, written consent from you before your information is transmitted to an external party or parties. Records. Management We will return any original records and documents you provide to us. Our copies of your records and documents are solely for our documentation purposes and are not a substitute for your own: record-keeping obligations under any applicable laws or regulations. You are responsible for maintaining complete and accurate books and records, which may include financial statements, schedules, tax returns and other deliverables provided to you by us. Ifwe provide deliverables or other records to you via an information portal, you must download this information within 60 days. Professional standards may, preclude us from being the sole repository of your original data, records, or information. Workpapers and other items created by us to support the delivery of our services are our property and will remain in our control. We will consider requests for copies ofworkpapers and other items created by us in accordance with the AICPA Code of Professional Conduct. Our workpapers will be maintained by us in accordance with our firm's record retention policy and any applicable legal and regulatory requirements. We agree to retain our audit documentation or work papers for a period of at least five years from the date of our report. Catastrophic events or physical deterioration may result in damage to or destruction of our firm' 'si records, causing the records to be unavailable before the expiration of the retention period, as stated in our record retention policy. Summons or Subpoenas All information you provide to us in connection with this engagement will be maintained by us on a confidential basis. Ifwe receivé a summons or subpoena which our legal counsel determines requires us toj produce documents from this engagement or testify about this engagement, provided that we are not prohibited from doing sO by applicable laws or regulations, we agree to inform you of such summons or subpoena as soon as practicable. You may, within the time permitted for our firm to respond to any request, initiate such legal action as you deem appropriate, at your sole expense, to attempt to limit discovery. If you take no action within the time permitted for us to respond, or if your action does not result in a judicial order protecting us from supplying requested information, we: may construe your inaction or failure as consent to comply with the request. If we are not a party to the proceeding in which the information is sought, you agree to reimburse us for our professional time and expenses, as well as the fees and expenses of our legal counsel, incurred in responding to such requests. Confidentiality In providing services to you, we may require information that is considered confidential and may include Personally Identifiable Information (PII), i.e. information that can be used to distinguish or trace an individual's identity such as address, bank account and social security information. We will maintain all client information, including PII, on a confidential basis and have a duty to do so based on the standards promulgated by the American Institute of Certified Public Accountants as well as applicable laws and regulations. You assume the risk of loss if you provide us with information, including PII, which differs from the information wei request in order to provide services to you in accordance with the Agreement. Page 13 of17 289 March 17, 2025, MB#57 Referrals In the course of providing services to you, you may request referrals to products or professionals such as attorneys, brokers, or investment advisors. As a courtesy, we may identify professional(s) or product(s) for your consideration. However, you are responsible for evaluating, selecting, andi retaining any professional or product and determining if the professional or product meets your needs. You agree that we will not oversee the activities of and have no responsibility for the work product of any professional or suitability of any product we refer to you or that yous separately retain. Limitations on Oral and Email Communications We may discuss with you our views regarding the treatment of certain items or decisions you may encounter. We may also provide you with information in an email. Any advice or information delivered orally or in an email (rather than through a memorandum delivered as an email attachment) will be based upon limited: research and a limited discussion and analysis ofthe underlying facts. Additional research or ai more complete review of the facts may affect our analysis and conclusions. Due to these limitations and the related risks, it may not be appropriate to proceed with a decision solely on the basis of any oral or email communication from us. You accept all responsibility for any liability, including but not limited to additional tax, penalties or interest resulting from your decision (i) not to have us perform the research and analysis necessary to: reach a more definitive conclusion and (ii) to instead rely on an oral or email communication. The limitation in this paragraph will not apply to an item of written advice that is a deliverable of a separate engagement. Ifyou wish to engage us toj provide formal advice on a matter on which we have communicated orally or by email, we will confirm this service in a separate agreement. Disclaimer of Legal and. Investment. Advice Our services under this Agreement do not constitute investment advice unless specifically engaged in the Engagement Objective and Scope section of this Agreement. Our services under this Agreement do not constitute legal advice. Electronic Data Communication and Storage In the interest of facilitating our services to you, we may send data over the Internet, temporarily store electronic data via computer software applications hosted remotely on the Internet, or utilize cloud-based storage. Your confidential electronic data may be transmitted or stored using these methods. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and electronic data secure in accordance with our obligations under applicable laws, regulations, and professional standards. You recognize and accept that we have no control over the unauthorized interception or breach of any communications or electronic data once it has been transmitted or ifi it has been subject to unauthorized access while stored, notwithstanding all reasonable security measures employed by us. You consent to our use of these electronic devices and applications during this engagement. Marketing and Educational Communications Ifwe send you newsletters, updates, explanations of technical developments or similar communications, it is strictly: for marketing or general educational purposes and should not be construed as professional advice on which you may rely. These communications, by themselves, do not create a contractual relationship between us and you, a binding obligation for us to provide services to you, nor a requirement on our partto monitor issues for you. Page 14 of 17 290 March 17, 2025, MB#57 Independent Contractor When providing services to your company, we will function as an independent contractor and in no event will we or any of our employees be an officer of you, nor will our relationship be that of joint venturers, partners, employer and employee, principal and agent, or any similar relationship giving rise to a: fiduciary duty to you. Our obligations under this Agreement are solely obligations of Martin Starnes & Associates, CPAS, P.A., and no Martin Starnes & Associates, CPAs, P.A. stakeholder shall be subjected to any personal liability whatsoever to you or any person or entity. Severability If any portion of this Agreement is deemed invalid or unenforceable, said finding shall not operate to invalidate the remainder of the terms set forth in this Agreement. Survivability The following sections of this Agreement shall survive termination of the Agreement: Limitation of Liability and Statute ofLimitations. Assignment, No Third-Party Beneficiaries All parties acknowledge and agree that the obligations and responsibilities of this Agreement cannot be assigned to any third party except as agreed to in writing. This Agreement has been entered into solely between you and Martin Starnes & Associates, CPAs, P.A., and no third-party beneficiaries are created hereby. Force. Majeure Neither party shall be held liable for any delays resulting from circumstances or causes beyond our reasonable control, including, without limitation, fire or other casualty, act ofGod, strike or labor dispute, war or other violence, epidemics or pandemics as defined by The Centers for Disease Control and Prevention, or any law, order or requirement of any governmental agency or authority. However, no. Force Majeure event shall excuse you of any obligation to pay any outstanding invoice or fee or from any indemnification obligation under this Agreement. Electronic Signatures and Counterparts Each party hereto agrees that any electronic signature intended to replicate a written signature, shall be presumed valid, and wei may reasonably rely upon it. For purposes hereof, "electronic signature" includes, but is not. limited to, a scanned copy ofar manual signature, an electronic copy ofai manual signature affixed to a document, a signature incorporated into a document utilizing touchscreen capabilities, or a digital signature. Documents may be executed in one or more counterparts, each of which shall be considered an original instrument, but all of which shall be considered one and the same agreement. Entire. Agreement This Agreement, including the LGC-205 Contract to Audit Accounts, represents the entire agreement of the parties and supersedes all previous oral, written or other understandings and agreements between the parties. Any modification to the terms of this Agreement must be made in writing and signed by both parties. Page 15 of 17 291 March 17, 2025, MB#57 Statute of Limitations You agree that any claim or legal action arising out of or related to this contract and the services provided hereunder shall be commenced no more than one (1) year from the date of delivery of the work product to You or the termination of the services described herein (whichever is earlier), regardless of any statute of limitations prescribing a longer period oft time for commencing such a claim under law. This time limitation shall apply regardless of whether Martin Starnes & Associates, CPAs, P.A. performs other or subsequent services for You. A claim is understood to be a demand for money or services, demand for mediation, or the service ofs suit based on a breach ofthis contract or the acts or omissions ofMartin Starnes & Associates, CPAs, P.A. in performing the services provided herein. This provision shall not apply if enforcement is disallowed by applicable law or professional standards. Limitation ofLiability You agree that Martin Starnes & Associates, CPAs, P.A.'s liability, ifany, arising out of or related to this contract and the services provided hereunder, shall be limited to the amount of the fees paid by You for services rendered under this contract. In no event shall Martin Starnes & Associates, CPAs, P.A. be liable to You or a third party: for any indirect, special, consequential, punitive, or exemplary damages, including but not limited to lost profits, loss of révenue, interruption, loss of use, damage to goodwill or reputation, regardless of whether You were advised of the possibility of such damages, regardless of whether such damages were reasonably foreseeable, and regardless of whether such damages arise under a theory of contract, tort, strict liability, or otherwise. Thei foregoing limitations shall not applyto the extent iti is finally, judicially determined that the liability resulted from gross negligence or fraud of Martin Starnes & Associates, CPAs, P.A. or if enforcement of this provision is disallowed by applicable law or professional standards. Mediation If a timely dispute arises out of or relates to this Agreement, including the scope of services contained herein, or the breach thereof, and ifthe dispute cannot be settled through negotiation, the parties agree first to try to settle the dispute by mediation administered by the American Arbitration Association ("AAA") under the AAA Accounting and Related Services Arbitration Rules and Mediation Procedures before resorting to litigation or any other dispute resolution procedure. The mediator will be selected by mutual agreement of the parties. If the parties cannot agree on a mediator, a mediator shall be designated by the AAA. The mediation will be conducted in North Carolina. The mediation will be treated as a settlement discussion and, therefore, all discussions during the mediation will be confidential. The mediator may not testify for either party in any later proceeding related to the dispute. No recording or transcript shall bei made ofthe mediation proceedings. The costs of any mediation proceedings shall be shared equally by all parties. Any costs of legal representation shall be borne by the hiring party. This provision shall not apply to any dispute of fees owed, billed or due. Costs Each party shall bear its own costs in the mediation; however, the parties shall share the fees and expenses of the mediators equally. In accordance with the requirements of Government. Auditing Standards, we have attached a copy of our latest external peer review report of our firm to the Contract to Audit Accounts for your consideration and files. Page 16 of 17 292 March 17, 2025, MB#57 Please sign and return a copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements and compliance over major federal and state award programs, including our respective responsibilities. We appreciate the opportunity to be your financial statement auditors and look forward to working with you and your staff. Respectfully, Mgtini dtavs € dovcitw,Cpas,PA. Martin Starnes & Associates, CPAs, P.A. Hickory, North Carolina RESPONSE: This letter correctly sets forth our understanding. Acknowledged and agreed on behalf of Catawba County by: Signature: Title: Date: Page 17 of17 293 March 17, 2025, MB#57 b. The Finance & Personnel Subcommittee recommended the Board of Commissioners approve a bid award for construction of a new Hickory EMS Base to Wilkie Construction Company SE, LLC, of Lenoir, North Carolina, in an amount not to exceed $3,429,830; authorize the County Manager to execute contract documents for this project; and authorize a budget transfer of previously appropriated funds in the amount of $875,000 to cover the expected total cost of the project. As part of the Board of Commissioners' Strategic Plan, in support of the Healthy, Safe Community focus area's "Right Care, Right Time, Right Place" strategy, Emergency Services planned to replace three existing EMS base structures: Newton EMS Base, St. Stephens EMS Base and Hickory EMS Base. Newton and St. Stephens bases are completed, and replacement of the Hickory base was third in priority, driven by the need to identify and secure a location for the new Hickory base. On February 26, 2021, Catawba County contracted with Winstead Architecture, PLLC, to provide the architectural design for each of the three new base stations. On December 5, 2024, Catawba County issued a Public Advertisement for Bids to solicit bid responses from licensed contractors interested in providing construction services for construction of the Hickory EMS Base. The bid specifications contained four (4) alternates, not included in the base bid amount, for furnishing Owner-preferred mechanical equipment, electrical equipment, sound batt insulation and grass sod. On February 20, 2025, all bids received were publicly opened and read. A total of six (6) bid responses were received. The results of those bid responses are as follows: Bidders Base Bid Alt 1 (Add) Alt 2 (Add) Alt 3 (Add) Alt 4 (Add) Total Wilkie Construction $3,397,980 $0.00 $0.00 $7,400 $24,450 $3,429,830 Neill Construction $3,519,000 $0.00 $5,500 $4,500 $26,000 $3,555,000 Miles McClellan $3,609,000 $0.00 $0.00 $3,100 $23,500 $3,635,600 Moss-Marlow $3,634,720 $0.00 $0.00 $3,691 $24,102 $3,662,513 Walter B David 93,627,576 $0.00 $0.00 $4,232 $65,000 $3,696,808 Gais Construction $4,147,132 $1,250 $0.00 $7,800 -$6,000 $4,150,182 Wilkie Construction Company SE, LLC, with its principal office located in Lenoir, North Carolina, is the lowest responsible and responsive bidder. Staff recommended including all four (4) alternates in the construction bid award. The construction will take approximately Three Hundred Twenty-Five (325) days, with a completion date on or before February 6, 2026. Land Acquisition $375,000 Construction Contract $3,430,000 Permitting $13,000 Furnishings, Fixtures & Equipment $105,000 IT Hardware and Installation $146,000 Architectural & Engineering Services $110,000 Special Inspections & Builders Risk Ins. $83,000 Site Testing & Surveys $52,000 Project Contingency (8%) $311,000 Project Total $4,625,000 Previously appropriated $3,750,000 Net required for Project $875,000 294 March 17, 2025, MB#57 C. The Policy and Public Works Subcommittee recommended the Board of Commissioners adopt the 2024 Unifour Regional Hazard Mitigation Plan. Catawba County and each of the municipalities within the county, along with Alexander, Caldwell, and Burke counties and their municipalities, participated in a regional multl-jurisdictional hazard mitigation planning effort that began in February 2024. This planning effort, with the objective of updating the 2019 multi- jurisdictional hazard mitigation plan, was funded by the State of North Carolina using federal Department of Homeland Security Pre-Disaster Mitigation grant funding. This request is for the Board of Commissioners to adopt the 2024 Unifour Regional Hazard Mitigation Plan as required by Section 322 of the Federal Disaster Mitigation Act of 2000. Under 44 CFR Part 201 every local jurisdiction must have a FEMA approved plan to be eligible to apply for and receive funding from specific federal and state assistance programs that address pre and post disaster mitigation projects, planning, flood assistance, and repetitive loss buy-outs. The 2024 Unifour Regional Hazard Mitigation Plan (available at https:llacrobat: adobe. comidumaaldscyas2 916D99-S0-4083-507b.a120ee5p659) contains evidence of each jurisdiction's participation in the planning process, identifies risks for the regional planning area, identifies specific risks in each jurisdiction and jurisdiction specific mitigation actions. The plan will help prevent the loss of lives, reduce damage to homes and ousinesses, and help our citizens and communities return to normal after a disaster. The following resolution applies: RESOLUTION NO. 2025- 09 RESOLUTION ADOPTING UNIFOUR REGIONAL HAZARD MITIGATION PLAN WHEREAS, the citizens and property within Catawba County are subject to the effects of natural hazards that pose threats to lives and cause damage to property, and with the knowledge and experience that certain areas of the County are particularly vulnerable to drought, extreme heat, hailstorm, hurricane and tropical storm, lightning, thunderstorm wind/high wind, tornado, winter storm and freeze, flood, hazardous material incident, and wildfire; and WHEREAS, the County desires to seek ways to mitigate the impact of identified hazard risks; and WHEREAS, the Legislature of the State of North Carolina has in Article 5, Section 160D-501 of Chapter 160D of the North Carolina General Statutes, delegated to local governmental units the responsibility to adopt regulations designed to promote the public health, safety, and general welfare of its citizenry; and WHEREAS, the Legislature of the State of North Carolina has enacted General Statute Section 166A-19.41 (State emergency assistance funds) which provides that for a state of emergency declared pursuant to G.S. 166A-19.20(a) after the deadline established by the Federal Emergency Management Agency pursuant to the Disaster Mitigation Act of 2002, P.L. 106-390, the eligible entity shall have a hazard mitigation plan approved pursuant to the Stafford Act; and WHEREAS, Section 322 of the Federal Disaster Mitigation Act of 2000 states that local governments must develop an All-Hazards Mitigation Plan in order to be eligible to receive future Hazard Mitigation Grant Program Funds and other disaster-related assistance funding and that said Plan must be updated and adopted within a five-year cycle; and WHEREAS, the County has performed a comprehensive review and evaluation of each section of the previously approved Hazard Mitigation Plan and has updated the said plan as required under regulations at 44 CFR Part 201 and according to guidance issued by the Federal Emergency Management Agency and the North Carolina Division of Emergency Management. 295 March 17, 2025, MB#57 WHEREAS, it is the intent of the Catawba County Board of Commissioners to fulfill this obligation in order that the County will be eligible for federal and state assistance in the event that a state of disaster is declared for a hazard event affecting the County; NOW, THEREFORE, be it resolved that the Catawba County Board of Commissioners hereby: 1. Adopts the Unifour Regional Hazard Mitigation Plan. 2. Vests the Catawba County Departments of Planning and Emergency Services with the responsibility, authority, and the means to: (a) Inform all concerned parties of this action. (b) Cooperate with Federal, State and local agencies and private firms which undertake to study, survey, map and identify floodplain areas, and cooperate with neighboring communities with respect to management of adjoining floodplain areas in order to prevent exacerbation of existing hazard impacts. 3. Appoints Catawba County Emergency Services to assure that the Hazard Mitigation Plan is reviewed annually and every five years as specified in the Plan to assure that the Plan is in compliance with all State and Federal regulations and that any needed revisions or amendments to the Plan are developed and presented to the Catawba County Board of Commissioners for consideration. 4. Agrees to take such other official action as may be reasonably necessary to carry out the objectives of the Hazard Mitigation Plan. This the 17th day of March, 2025. d. The Tax Administrator recommended the Board of Commissioners approve 26 releases totaling $6,162.22, two refunds totaling $18.29, and 63 Motor Vehicles Bill adjustments / refunds totaling $4,860.74 requested during the month of February. North Carolina General Statute 105-381(b) states upon receipt of a taxpayer's written request for release or refund, the taxing unit's governing body has 90 days to determine whether the taxpayer's request is valid to either approve the release or refund of the incorrect portion or to notify the taxpayer in writing that no release or refund will be made. During the month of February, Tax Office staff has checked records and verified the legitimacy of 26 release requests totaling $6,162.22, two refunds totaling $18.29, and 63 Motor Vehicle Bill adjustments / refunds totaling $4,860.74. Common reasons for the release of tax bill amounts include change in values and months, change in situs, businesses closing / being sold, clerical errors and corrections needed for numerous vehicles not registered in Catawba County during the GAP billing period. The refunds are due to billing adjustments needed to correct duplicate assessment. The motor vehicle bill adjustments are largely due to pro-ration of tax bill amounts to account for mid-year transfers of ownership, change in values and change in situs. The consent agenda items came in the form of a motion by Chair senhower, which carried unanimously. 11. Other Items of Business. None. 12. Manager's Report. Assistant County Manager Paul Murray reported the following Budget Transfers to the Board: Pursuant to Board authority granted to the County Manager, the following budget transfers have been completed: Capital Transfer: Jail Painting 296 March 17, 2025, MB#57 Transfer From: 410-4601009860-12025 Jail Expansion 2018 $17,516 410-4601009800-1018 General Renovations $ 7,784 To: 410-601009800-12043 Jail Improvements $25,300 Transfer of funds to complete painting in the jail identified as necessary during a State facility inspection. Capital Transfer: Fleet Services Expansion Transfer From: 410-460100-988000-15022 Human Services Campus Ravine Stabl. $47,000 To: 410-460100980-1208 Fleet Services Expansion $47,000 Transfer of unspent funds from the completed Human Services Campus Ravine Stabilization project to the Fleet Services Expansion project. The pipes between the garage and the storm drain inlets, which are original to the building, are rusted out and need to be replaced. This was not determined until the project was already underway. 12. Attorney's Report. None. 13. Adjournment. No further action was taken. Upon a motion by Commissioner Beatty which unanimously carried, the meeting was adjourned at 7:49 p.m. Randy Isenhower, Chair Catawba County Board of Commissioners Lei & Slilig Dale R. Stiles County Clerk 297