05-06-2024 Agenda Packet BOC PERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
MEETING AGENDA
304 South Morgan Street, Room 215
Roxboro, NC 27573-5245
336-597-1720
Fax 336-599-1609
May 6, 2024
6:00 p.m.
This meeting will convene in Room 215 of the County Office Building.
CALL TO ORDER……………………………………………… Chairman Powell
INVOCATION
PLEDGE OF ALLEGIANCE
DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA
RECOGNITION:
ITEM #1 (pgs.4-5)
Resolution of Appreciation for County Retiree………………… Chairman Powell
ITEM #2 (pgs.6-7)
Proclamation Recognizing May as Guardian ad Litem
Child Advocate Month………………………………………….. Mary Jo Van Horne
ITEM #3 (pgs.8-10)
Proclamation Recognizing Clerks to the Boards of County
Commissioners’ Week …………………………………………… Chairman Powell
PUBLIC HEARING:
ITEM #4 (pgs.11-12)
Consideration of Approval of Private Roadway Sidney Rose
Drive to be Added to the Database for E-911 Dispatching………. Sallie Vaughn
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CONSIDERATION TO GRANT OR DENY REQUEST
ITEM #5
Consideration to Grant or Deny Approval of Private Roadway
Sidney Rose Drive to be Added to the Database for E-911
Dispatching………………………………………………………… Chairman Powell
ITEM #6 (pgs.13-35)
SUP-03-24 – A request by the Applicant and Property
Owner, Jay Poindexter, Poindexter Property Management,
LLC, for Special Use Permit approval on an ±14.39-acre lot
(Tax Map No. A3 161), located at 9958 Semora Rd., to allow
the Poindexter Event Center in an R (Residential) zoning
district; per Section 155 of the Planning Ordinance……………... Chris Bowley
ITEM #7
Consideration to Grant or Deny SUP-03-24, a request by the
Applicant and Property Owner, Jay Poindexter, Poindexter
Property Management, LLC, for Special Use Permit approval
on an ±14.39-acre lot (Tax Map No. A3 161), located at 9958
Semora Rd., to allow the Poindexter Event Center in an R
(Residential) zoning district; per Section 155 of the Planning
Ordinance…………………………………………............................ Chairman Powell
INFORMAL COMMENTS
The Person County Board of Commissioners established a 10-minute segment
which is open for informal comments and/or questions from citizens of this
county on issues, other than those issues for which a public hearing has been
scheduled. The time will be divided equally among those wishing to comment.
It is requested that any person who wishes to address the Board, register with
the Clerk to the Board prior to the meeting.
ITEM #8
DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA
A.Approval of Minutes of April 15, 2024 (pgs.36-69) ,
B.Budget Amendment #22 (pgs.70-71),
C.Audit Contract and Engagement Letter for FY24 (pgs.72-88), and
D.Resolution Renaming the County Farm Park to the Roxboro Rotary Club of
Roxboro Centennial Park (pgs.89-90)
NEW BUSINESS:
ITEM #9 (pgs.91-98)
Person County Schools FY25 Budget Request…………….,,,,,. Dr. Rodney Peterson
ITEM #10 (pgs.99-106)
Piedmont Community College FY25 Budget Request………… Dr. Pamela Senegal,
Dr. Reggie Browning
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ITEM #11 (pgs.107-121)
Person County Animal Services Ordinance……………………. Kelli Lewis
ITEM #12 (pgs.122-125)
Appointments to Boards and Committees………………………. Michele Solomon
CHAIRMAN’S REPORT
MANAGER’S REPORT COMMISSIONER REPORTS/COMMENTS
CLOSED SESSION #1
A motion to enter into Closed Session #1 per General Statute 143-318.11(a)(3) for
the purpose to consult with the county attorney in order to preserve the attorney-
client privilege with the following individuals permitted to attend: County
Manager Katherine Cathey, Clerk to the Board Michele Solomon, and County
Attorney T.C. Morphis, Jr.
Note: All Items on the Agenda are for Discussion and Action as deemed
appropriate by the Board.
3
AGENDA ABSTRACT
Meeting Date: May 6, 2024
Agenda Title: Resolution of Appreciation for County Retiree
Summary of Information: Dennis Allen began his employment as a Detention Officer I on
July 1, 1994. He was promoted to Deputy Sheriff I on November 15, 1996. On April 1, 2005, he
was promoted to Deputy Sheriff Division Supervisor. Deputy Allen has served Person County
faithfully for 30 years and will be retiring on May 1, 2024.
Recommended Action: Present Resolution of Appreciation to County Retiree, Deputy Dennis
Allen.
Submitted By: Michele Solomon, Clerk to the Board
4
RESOLUTION OF APPRECIATION
WHEREAS, Dennis Allen has served the people of Person County during his
employment with the Person County Sheriff’s Office; and
WHEREAS, Dennis Allen has served the citizens of Person County with honor,
integrity, sincerity and dedication, providing accurate, concise services
for thirty years, July 1, 1994 – May 1, 2024; and
WHEREAS, Dennis Allen has earned the respect and admiration of all who have
known him and worked with him throughout his career; and
WHEREAS, the County of Person recognizes the many contributions Dennis Allen
has made to the County as a Detention Officer, Deputy Sheriff, and a
Deputy Sheriff Division Supervisor, and offers him sincere best wishes
for his retirement.
NOW, THEREFORE, I, Gordon Powell, Chairman of the Person County Board of
Commissioners, do hereby extend this Resolution of Appreciation to Dennis Allen for his
dedication, commitment, and continually striving to make Person County a better place to
live and work.
Adopted this the 6th day of May 2024.
____________________________________
Gordon Powell, Chairman
Person County Board of Commissioners
Attest:
____________________________________
Michele Solomon
Clerk to the Board
55
AGENDA ABSTRACT
Meeting Date: May 6, 2024
Agenda Title: Guardian Ad Litem Child Advocate Month
Summary of Information: National Guardian Ad Litem Child Advocate Month is recognized
annually as a time to honor the contribution of volunteers. More than 4,600 Guardian ad Litem
child advocates donated countless hours of service to children in 2023. The purpose of the
Guardian ad Litem Program is to protect and defend children from harm and ensure that abused
and neglected children are provided with the court-ordered services that they need.
Recommended Action: Proclaim May 2024 as Guardian Ad Litem Child Advocate Month in
Person County
Submitted By: Michele Solomon, Clerk to the Board
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Proclamation
Guardian Ad Litem
Child Advocate Month
May 2024
WHEREAS, the North Carolina Guardian ad Litem Program, celebrating more than 40 years of child advocacy, has
a distinguished record of public service through the work of enhancing the quality of life for abused and neglected
children petitioned in dependency court; and
WHEREAS, all 100 counties in North Carolina have a Guardian ad Litem program; and
WHEREAS, in Person County, there are currently twenty-eight Guardian ad Litem volunteer advocates, who come
from a variety of age groups, backgrounds, and careers that represent seventy-seven children ranging in age from
birth to seventeen; and
WHEREAS, Person County Judicial System is supported by one full time staff member, who recruits, trains, and
supervises these volunteer Guardian ad Litems; and
WHEREAS, these volunteers conduct independent investigations to determine the facts, needs of the child and
resources to meet those needs, to report fact-based, best interest recommendations to the court, to work efficiently
towards safety and permanence for these children; and
WHEREAS, in 2023, North Carolina District 11, which includes Person County, Guardian ad Litem volunteer
advocates prepared court reports for 957 scheduled hearings, accepted appointments to 57 new children, and saw 36
children’s cases close with permanence; and
WHEREAS, every child deserves a voice in court, but not every child has a Guardian ad Litem volunteer; abuse
and neglect have long-term personal, economic, and social costs, hurting children today and in the future; and
WHEREAS, we recognize Person County has caring, compassionate individuals who step up to do this important
work for our children;
NOW, THEREFORE, the Person County Board of Commissioners do hereby proclaim May as Guardian ad Litem
Child Advocate Month and call upon all citizens, community agencies, faith groups, medical facilities, elected
leaders and businesses to increase their participation in our efforts to support families, thereby preventing child
abuse, neglect, and strengthening the communities in which we live.
Adopted, this, the 6th day of May 2024.
____________________________
Gordon Powell, Chairman
Person County Board of Commissioners
ATTEST:
_____________________________
Michele Solomon
Clerk to the Board
7
AGENDA ABSTRACT
Meeting Date: May 6, 2024
Agenda Title: Clerks to the Boards of County Commissioners’ Week Proclamation
Summary of Information: May 5 through May 11, 2024 is County Clerk Week. Person County’s
Clerk to the Board/Executive Assistant to the County Manager Michele Solomon has served in her
role since Aug. 15, 2023. She is a member of the North Carolina Association of County Clerks and
is attending a nationally recognized, examination-based certification program that culminates in
receipt of the designation of Certified Municipal Clerk through the University of North Carolina at
Chapel Hill School of Government. The attached proclamation recognizes the professionalism and
dedication to public service that Ms. Solomon, as well as clerks throughout the State of North
Carolina, bring to their position each day.
Recommended Action: Approve the Clerks to the Boards of County Commissioners’ Week
Proclamation and authorize the Chairman to sign.
Submitted By: Katherine M. Cathey, County Manager
8
P R O C L A M A T I O N
CLERKS TO THE BOARDS OF COUNTY COMMISSIONERS' WEEK
May 5 through May 11, 2024
WHEREAS: It is imperative to the democratic process that a well-informed
citizenry participates in the operation of their local government; and
WHEREAS: The office of the Clerk to the Board provides the communication link
between the citizens, the local governing body and administrative departments, and local
government partners; and
WHEREAS: The position of clerk is one of the oldest in local government, dating
at least to biblical times, and whose term has long been associated with the written word;
so, it is that modern-day clerks are official recordkeepers for their counties; and
WHEREAS: North Carolina law requires every board of county commissioners to
appoint a clerk and the clerk continues in that position “at the pleasure of the board”; and
WHEREAS: The clerk’s most significant statutory duties concern the preparation,
filing and safeguarding of local government records, but the statutory duties constitute
only a portion of what the clerk actually does; and
WHEREAS: The clerk plays a vital role in county government and provides the
written record needed to ensure that the board is accountable to the county’s citizens and
to other public and private officials; and
WHEREAS: The clerk is sometimes described as “the hub of the wheel” in local
government because of the central work that the clerk plays in the government’s
communication network; and
WHEREAS: As local government becomes larger and more complicated, the
clerk’s role as a professional, dispassionate provider of information to citizens,
government officials, and the media becomes more and more important; and
WHEREAS: Clerks have the opportunity to participate in the North Carolina
Association of County Clerks, a very active professional association of public officials
dedicated to improving the professional competency of clerks through regular regional
and statewide educational opportunities; and
9
WHEREAS: Clerks, upon their own initiative, participate in certification and
education programs, including annual meetings of the North Carolina Association of
County Clerks and the International Institute of Municipal Clerks, which not only improve
the operation of their office, but through their achievements and awards bring favorable
publicity to the counties in which they serve; and
WHEREAS: Clerks are involved at the state level, as well as in potential legislative
and other matters of interest; and
WHEREAS: Although clerks work for the boards of county commissioners, they
truly provide public service;
NOW, THEREFORE, the Person County Board of Commissioners does hereby
recognize the week of May 5 through May 11, 2024, as Clerks to the Boards of County
Commissioners' Week, and extends our appreciation to our Clerk to the Board Michele
Solomon and to all County Clerks for the vital services they perform and their exemplary
dedication to the county they represent.
Adopted this 6th day of May, 2024.
___________________________________
Gordon Powell, Chairman
Person County Board of Commissioners
ATTEST:
___________________________________
Michele Solomon, Clerk to the Board
10
AGENDA ABSTRACT
Meeting Date: May 6, 2024
Agenda Title: Addition of Sidney Rose Dr, a private roadway
Summary Information: The owner of five parcels of land along an access easement is adding
additional dwellings. The road will serve at least three homes which invokes the “Ordinance
Regulating Addresses and Road Naming in Person County” and requires that the road be named.
Background Information: A plat was submitted years ago subdividing this section into five smaller
parcels with access to an unnamed roadway. In accordance with Article IV, Section 402 H of the
“Ordinance Regulating Addresses and Road Naming in Person County,” any driveway serving 3 or
more addressable structures must be named. Naming this road now will prevent future residents
from having to change their addresses as more lots are developed.
North Carolina
General Statute
153A-239.1(A)
requires a public
hearing be held on
the matter and
public notice be
provided at least 10
days prior in the
newspaper. The
required public
notice was published in the March 21st edition of the Roxboro Courier-Times. A sign advertising the
public hearing was placed at the proposed roadway location on the same date.
Sidney Rose Dr was chosen by the owner who owned all five parcels at the time. This road name is
compliant with all naming regulations in the Ordinance.
Recommended Action: Approve the recommended roadway name.
Submitted By: Sallie Vaughn, GIS Director
11
Legal Notice
The Person County Board of County Commissioners
will hold a public hearing at 6pm on May 6, 2024 in
room 215 of the Person County Office Building at 304
S. Morgan St, Roxboro, North Carolina to hear the
following:
Request by the Person County Address Coordinator
to add Sidney Rose Dr to the database of roadway
names used for E-911 dispatching. The proposed
private roadway will be located off Hicks Yarboro Rd
in Roxboro Township. Article IV, Section 402 H of the
Ordinance Regulating Address and Road Naming in
Person County requires any private roadway serving
three or more homes to be officially named.
Citizens will have an opportunity to speak regarding
the above request.
Specific information about the request can be
obtained from the Person County GIS Department,
325 S Morgan St, Suite D.
Sallie Vaughn
GIS Director
4/25/202412
1
AGENDA ABSTRACT
Meeting Date: May 6, 2024
Agenda Title: SUP-03-24 – A request by the Applicant and Property Owner, Jay Poindexter,
Poindexter Property Management, LLC, for Special Use Permit approval on an ±14.39-acre lot
(Tax Map No. A3 161), located at 9958 Semora Rd., to allow the Poindexter Event Center in an R
(Residential) zoning district; per Section 155 of the Planning Ordinance.
Summary of Information:
The ±14.39-acre Subject Property is located at 9958 Semora Rd. (Tax Map No. A3 161 & Parcel
ID No. 9969-00-44-6054.000); at the northwest corner of the intersection of Semora Rd. and Phifer
Ln. The current land use for the Subject Property is a ±11,701 SF single-family home/barn and
vacant land. The Applicant is applying for a Special Use Permit to allow for an event center on the
R-zoned Subject Property. With Special Use Permit approval, the Applicant will be able to legally
use the existing building and site for an event center.
The Subject Property is compatible with current land uses on adjacent properties. There are
residential homes adjoining the Subject Property to the north and east. There are also non-
residential land uses within the general vicinity of the Subject Property, including a real estate
office opposite the site to the east, a gas station, restaurant, marina, and marine center to the
southeast, and the Hyco Lake Park with boat ramp to the south. From the Person County & City
of Roxboro Joint Comprehensive Land Use Plan (Comprehensive Plan), Section 4 of the
Comprehensive Plan includes Guiding Principles. The future land use designation for the Subject
Property is Hyco Lake and the zoning classification is R. The zoning is consistent and compatible
with the land use classification. Further, the following Guiding Principle supports Special Use
Permit Application, SUP-03-24, and the use of an event center on the Subject Property:
Guiding Principle No. 2 – Facilitating Sustainable Economic Growth; Guiding Principle
No. 2.1 – Reserve sufficient developable land and sites to support economic growth.
Recommended Action:
Per the Person County Planning Ordinance, the Board of Commissioners shall also address
“Findings of Fact”, as listed in Section 155 of the Planning Ordinance, to determine if the proposed
use supports the Comprehensive Plan. From the Findings of Fact criteria listed in Section 155-
3(b), approval of Special Use Permit Application, SUP-03-24, supports the four Findings of Fact
listed below:
1.That the use will not materially endanger the public health or safety if located where
proposed and developed according to the plan as submitted and approved. – the site has
been running as a venue for years, even before we bought it. It has only added joy and
enlightenment to the community.
2.That the use meets all required conditions and specifications. – yes, we will ensure that all
conditions are met.
3.That the use will not substantially injure the value of adjoining or abutting property, or that
13
2
the use is a public necessity. – we have been very careful to only increase value by our
landscaping and knowledge of real estate; by adding beauty and wonderful aesthetics.
4.That the location and character of the use, if developed according to the plan as submitted
and approved, will be in harmony with the area in which it is to be located and in general
conformity with the Comprehensive Plan. – the building is there and fits to the neighboring
homes and location with extensive landscaping and renovations from the time it was in
land use.
Based on the above, the Planning & Zoning Department staff recommends that the Board of
Commissioners approve Special Use Permit, SUP-03-24, for the Poindexter Event Center within
R-zoned property, with the following conditions:
1.The Applicant continues to obtain all required permits from Person County, the State of
North Carolina, and any other agency to achieve construction, operations, and maintenance
of the Subject Property;
2.The Person County Noise Ordinance is followed;
3.The Applicant or tenant installs a continuous landscape hedge at a minimum height of two
(2) feet at full maturity along the eastern boundary of the proposed parking lot that screens
the parking lot from adjacent land uses; and
4.The Applicant or tenant shall provide continual property maintenance that does not impact
adjacent properties.
Submitted By: Chris Bowley, AICP, Planning & Zoning Director
14
PLANNING & ZONING DEPARTMENT
325 S. Morgan Street Suite B
Roxboro, NC 27573
April 4, 2024
NOTICE OF PUBLIC HEARING
The Person County Board of Commissioners will
conduct a public hearing on Monday, May 6, 2024, at
6:00 PM, in Room 215 of the Person County Office
Building, located at 304 S. Morgan Street, Roxboro,
NC, to hear the following:
Petition SUP-03-24 – A request by the Applicant
and Property Owner, Jay Poindexter, Poindexter
Property Management, LLC, for Special Use
Permit approval on an ±14.39-acre lot (Tax Map
No. A3 161), located at 9958 Semora Rd., to allow
the Poindexter Event Center in an R (Residential)
zoning district; per Section 155 of the Planning
Ordinance.
The public is invited to attend the meeting. Substantial
changes may occur to the request based on
comments from the public hearing. The Board of
Commissioners reserves the right to recess the
public hearing at another place and time. For further
information on the case(s) listed above, please
contact the Person County Planning & Zoning
Department at (336) 597-1750.
4/25; 5/2/202415
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Poindexter Event CenterSPECIAL USE PERMIT APPLICATIONSUP – 03 – 2423
Poindexter Event Center (SUP-03-24)IntroductionThe Subject Property is ±14.39-acresLocated at 9958 Semora Rd. (Tax Map No. A3 161 & Parcel ID No. 9969-00-44-6054.000)Located at the NW corner of the intersection of Semora Rd. & Phifer Ln.Site has a Hyco Lake future land use designation; with an R (Residential) zoning designationProposed event center use needs Special Use Permit (SUP) approval in an R zoning districtApplicant followed Planning Ordinance criteria for SUP application & Site PlanThe proposed use is consistent with the Comp Plan & County Ordinances24
Poindexter Event Center (SUP-03-24)Exhibit A: Aerial Photo25
Poindexter Event Center (SUP-03-24)Exhibit B: Future Land Use Map26
Poindexter Event Center (SUP-03-24)Exhibit C: Zoning Map27
Poindexter Event Center (SUP-03-24)Exhibit D: Site Plan28
Poindexter Event Center (SUP-03-24)Findings of FactPer the Person County Planning Ordinance, the Board of Commissioners shall also address “Findings of Fact” as listed in Section 155, todetermine if the proposed use supports the Comprehensive Plan. Fromthe Findings of Fact criteria listed in Section 155-3(b), approval ofSpecial Use Permit Application SUP-03-24 supports the four Findings of Fact listed below:1.That the use will not materially endanger the public health or safety if located where proposed and developed according to theplan as submitted and approved. –the site has been running as a venue for years, even before we bought it. It has only added joyand enlightenment to the community.2.That the use meets all required conditions and specifications. –yes, we will ensure that all conditions are met.3.That the use will not substantially injure the value of adjoining or abutting property, or that the use is a public necessity.–wehave been very careful to only increase value by our landscaping and knowledge of real estate; by adding beauty and wonderfulaesthetics.4.That the location and character of the use, if developed according to the plan as submitted and approved, will be in harmony withthe area in which it is to be located and in general conformity with the Comprehensive Plan.– the building is there and fits to theneighboring homes and location with extensive landscaping and renovations from the time it was in land use.29
Poindexter Event Center (SUP-03-24)Staff RecommendationBased on the above, the Planning & Zoning Department staff recommends that the Board ofCommissioners approve Special Use Permit, SUP-03-24, for the Poindexter Event Center withinR-zoned property, with the following conditions:1.The Applicant continues to obtain all required permits from Person County, the State ofNorth Carolina, and any other agency to achieve construction, operations, and maintenanceof the Subject Property;2.The Person County Noise Ordinance is followed;3.The Applicant or tenant installs a continuous landscape hedge at a minimum height of two(2) feet at full maturity along the eastern boundary of the proposed parking lot that screensthe parking lot from adjacent land uses; and4.The Applicant or tenant shall provide continual property maintenance that does not impactadjacent properties.30
Poindexter Event Center (SUP-03-24)Potential Motion“I hereby move to approve Special Use Permit, SUP-03-24, for the Poindexter Event Centerwithin R-zoned property, with the following conditions:1.The Applicant continues to obtain all required permits from Person County, the State ofNorth Carolina, and any other agency to achieve construction, operations, and maintenanceof the Subject Property;2.The Person County Noise Ordinance is followed;3.The Applicant or tenant installs a continuous landscape hedge at a minimum height of two(2) feet at full maturity along the eastern boundary of the proposed parking lot that screensthe parking lot from adjacent land uses; and4.The Applicant or tenant shall provide continual property maintenance that does not impactadjacent properties.”31
Poindexter Event Center (SUP-03-24)Thank You32
PERSON COUNTY PLANNING & ZONING DEPARTMENT
STAFF REPORT
Special Use Permit Application (SUP-03-24) for the Poindexter Event Center (Subject Property).
Request
A request by the Applicant and Property Owner, Jay Poindexter, Poindexter Property Management, LLC,
for Special Use Permit approval on an ±14.39-acre lot (Tax Map No. A3 161), located at 9958 Semora Rd.
(SR 57), to allow the Poindexter Event Center in an R (Residential) zoning district. Per the Person County
Planning Ordinance (Planning Ordinance), Appendix C, Table of Permitted Uses, requires an event center
land use to have a Special Use Permit within an R zoning district. This Special Use Permit Application,
SUP-03-24, is being processed per Section 155 of the Planning Ordinance.
Location, Current Land Use, & Land Use Compatibility
The ±14.39-acre Subject Property is located at 9958 Semora Rd. (Tax Map No. A3 161 & Parcel ID No.
9969-00-44-6054.000); at the northwest corner of the intersection of Semora Rd. and Phifer Ln. (see Exhibit
A: Aerial Photo). The current land use for the Subject Property is a ±11,701 SF single-family home/barn
and vacant land. The Applicant is applying for a Special Use Permit to allow for an event center on the R-
zoned Subject Property. With Special Use Permit approval, the Applicant will be able to legally use the
existing building and site for an event center. The Subject Property is also compatible with current land
uses on adjacent properties, as follows:
x North –residential & vacant land
x East –residential & vacant land
x South –Hyco Lake & vacant land
x West –vacant land
There are residential homes adjoining the Subject Property to the north and east. There are also non-
residential land uses within the general vicinity of the Subject Property, including a real estate office
opposite the site to the east, a gas station, restaurant, marina, and marine center to the southeast, and the
Hyco Lake Park with boat ramp to the south.
Comprehensive Plan & Zoning Designations
From the Person County & City of Roxboro Joint Comprehensive Land Use Plan (Comprehensive Plan),
Section 4 of the Comprehensive Plan includes Guiding Principles. The future land use designation for the
Subject Property is Hyco Lake and the zoning classification is R (see Exhibit B: Future Land Use Map and
Exhibit C: Zoning Map). The zoning is consistent and compatible with the land use classification. Further,
thefollowing Guiding Principle supportsSpecial Use Permit Application,SUP-03-24, and the development
of an event center on the Subject Property:
x Guiding Principle No. 2 –Facilitating Sustainable Economic Growth; Guiding Principle No. 2.1 –
Reserve sufficient developable land and sites to support economic growth.
The R zoning designation on the Subject Property is also compatible with the future land use and zoning
classifications on adjacent properties, as follows:
x North –Hyco Lake future land use & R zoning classification
x East –Hyco Lake future land use & R zoning classification
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x South – Hyco Lake future land use & R zoning classification
x West – Hyco Lake future land use & R zoning classification
Planning Staff Analysis
A Site Plan was provided by the Applicant that follows Sections 81 and 155-2 of the Planning Ordinance
(see Exhibit D: Site Plan). The Site Plan includes a level of detail depicting the event center building, access
locations, proposed parking for 100 spaces, existing utilities, easements, site topography, and adjacent land
uses. The existing building was a ±1,900 SF single-family house that has been converted to include a barn
with a total area of ±11,701 SF. The building has been used for events in the past and approval of this
Special Use Permit application will allow the event center to be a legally permissible land use within an R
zoning district.
Conversion of the building to an event center may result in permit-required upgrades, potentially for
additional bathrooms, fire safety improvements, electrical, mechanical, plumbing, and utilities for capacity
increases. Upgrades to the septic system may result in the need to reinforce utility lines under the proposed
parking lot. The Site Plan may be updated during the permitting process to accommodate safe function and
use of the event center. In addition, the parking lot is proposed to be located closest to the existing homes
opposite Phifer Lane. Of the 100 new parking spaces provided on the Site Plan, 52 spaces are proposed to
be oriented to the east, towards adjacent homes. It is recommended that landscaping be added in the form
of a two-foot high continuous landscape hedge along the east-side of the parking lot to mitigate headlight
glare into the adjacent neighborhood. The parking lot does not have proposed site lighting. If site lighting
were to be added in the future to the parking lot or event center building, it is recommended that the
orientation and direction of lighting be oriented away from the adjacent neighborhood.
Per the Person County Planning Ordinance, the Board of Commissioners shall also address the “Findings
of Fact”, as listed in Section 155 of the Planning Ordinance, to determine if the proposed use supports the
Comprehensive Plan. From the Findings of Fact criteria listed in Section 155-3(b), approval of Special Use
Permit Application, SUP-03-24, supports the four Findings of Fact listed below:
1.That the use will not materially endanger the public health or safety if located where proposed
and developed according to the plan as submitted and approved. – the site has been running
as a venue for years, even before we bought it. It has only added joy and enlightenment to the
community.
2.That the use meets all required conditions and specifications. – yes, we will ensure that all
conditions are met.
3.That the use will not substantially injure the value of adjoining or abutting property, or that
the use is a public necessity. – we have been very careful to only increase value by our landscaping
and knowledge of real estate; by adding beauty and wonderful aesthetics.
4.That the location and character of the use, if developed according to the plan as submitted
and approved, will be in harmony with the area in which it is to be located and in general
conformity with the Comprehensive Plan. – the building is there and fits to the neighboring
homes and location with extensive landscaping and renovations from the time it was in land use.
Staff Recommendation
Based on the above, the Planning & Zoning Department staff recommends that the Board of Commissioners
approve Special Use Permit, SUP-03-24, for the Poindexter Event Center within R-zoned property, with
the following conditions:
1.The Applicant continues to obtain all required permits from Person County, the State of North
Carolina, and any other agency to achieve construction, operations, and maintenance of the Subject
Property;
2.The Person County Noise Ordinance is followed;
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3.The Applicant or tenant installs a continuous landscape hedge at a minimum height of two (2) feet
at full maturity along the eastern boundary of the proposed parking lot that screens the parking lot
from adjacent land uses; and
4.The Applicant or tenant shall provide continual property maintenance that does not impact adjacent
properties.
Attachments:
Exhibit A – Aerial Photo
Exhibit B – Future Land Use Map
Exhibit C – Zoning Map
Exhibit D – Site Plan
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PERSON COUNTY BOARD OF COMMISSIONERS April 15, 2024
MEMBERS PRESENT OTHERS PRESENT
Gordon Powell Katherine M. Cathey, County Manager
C. Derrick Sims Michele Solomon, Clerk to the Board
Kyle W. Puryear-ABSENT T.C. Morphis. Jr., County Attorney
Charlie Palmer
Jason Thomas
The Board of Commissioners for the County of Person, North Carolina, met in
regular session on Monday, April 15, 2024 at 9:00 a.m. in the Commissioners’ Boardroom
215 in the Person County Office Building located at 304 S. Morgan Street, Roxboro, NC.
Chairman Powell called the meeting to order. He announced Commissioner Puryear
was absent. Commissioner Powell offered an invocation and Vice Chairman Sims led the
group in the Pledge of Allegiance.
DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA:
A motion was made by Vice Chairman Sims and carried 4-0 to approve the agenda.
INFORMAL COMMENTS:
The following individuals appeared before the Board to make informal comments:
Joseph DiBiasi of 53 Dorothy Brooks Lane, Roxboro stated that he lives adjacent
to the property owned by PCBIC in Woodsdale. He stated that PCBIC, directed by Phillip
Allen, owns 31 acres in Woodsdale, that shall be conveyed as a rail site. He stated that
Mason Day, a contractor from Virginia, conducted due diligence on this parcel. He stated
that during the due diligence process, Mr. Day constructed a laydown pad approximately
one and a half acres in size, which had nothing to do with due diligence, which was
confirmed at a meeting he had with the County Manager and the Economic Development
Director. He stated that the laydown pad took place without obtaining permits from Person
County or the State. He stated that the entrance used was a dangerous intersection of the
railroad crossing and Shiloh Church Road. He stated that both the State and DEQ put a
stop to all operations on the project. He stated that Day’s actions were under the direct
supervision of Allen and Sherry Wilborn, prior EDC Director, now a private business
consultant. He stated that there are members of the Board sitting before us that are seeking
re-election, and the Board needs to show the voting taxpayers that rules apply to everyone,
regardless of last names or out-of-state businessmen who believe that they can come down
to NC and exploit Person County.
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Tom Gearhart of 1835 Old Durham Road, Roxboro stated that he is a member of
Emergency Chaplains and Pastor at Somerset Baptist Church. He stated that he has been
increasingly alarmed when he looks at the newspaper and sees the number of drug
overdoses, drug arrests, and selling of drugs. He stated that he is here today to speak in
reference to the Mobile Integrated Healthcare Post Overdose Response Team. He stated
that Person County compared to other counties, such as, Durham, Orange, and Caswell,
has the highest number of overdose emergency department visits. He stated that in terms
of overdose deaths per capita, Person County is tied with Durham County, which is an
alarming statistic. He stated that twelve percent of all people that have an overdose die
within the first year of that overdose. He stated that as a minister, he deals with people
who struggle with this epidemic. He stated that this epidemic affects all walk of life,
regardless of your social or economic status. He stated that the opioid crisis is real in
Person County. He stated that the opioid settlement funds would help to fund the Mobile
Integrated Healthcare Post Overdose Response Team and the Early Intervention Program
through Person County Schools.
Eric Kaplan of Durham stated that he is the Chief Operating Officer at Person
Memorial Hospital. He stated that Mobile Integrated Healthcare (MIH) is an expanding
field of health care focused on providing primary and preventative care to underserved
populations. He stated that the goals include increasing access to care, improving health
and well-being, and reducing avoidable hospital admissions, readmissions, and emergency
room visits. He stated that providers can come from many areas of health care, but most
MIH services use EMT’s, paramedics, and expanded roles caring for clients in non-
emergency situations in their homes or other locations. He stated that this morning the
Board would hear a presentation on using opioid settlement funding to support the
establishment of the Post Overdose Response Team, here in Person County. He stated that
the Post Overdose Response Team is a form of Mobile Integrated Healthcare that provides
life-saving intervention services and support to those individuals struggling with addiction
by meeting them where they are, and with the team building trust and connection to assist
them on a journey to recovery. He stated that a Post Overdose Team is a program that
follows up with a person who has recently overdosed, typically within 24 hours to provide
support, education, and connections to needed resources. He stated that if the person is
willing and a good candidate, medication assisted therapy can be started to assist that
person while support services are being arranged. He stated that currently there are 27
counties in NC that have created Post Overdose Response Teams, and 12 of the 27
counties are part of the MIH model. He stated that opioid use is a problem, and not only
impacts individuals, but also the individuals’ families and friends.
Katie Moore of 411 N. Lamar Street, Roxboro stated that she is a resident of
Roxboro. She stated that last Thursday, approximately 100 people showed up at 8:00 a.m.
at Golden Corral to learn more about the Moriah Energy Center. She stated the people
were excited about hearing more, as for many months they have asked a lot of questions
and have received no answers.
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Moore stated that at this meeting, they did not receive answers to questions that
have been asked, despite the Board of Commissioners forwarding those questions to
Dominion Energy. She stated that Dominion Energy staff advised that they are uncertain
where they will be obtaining the sixteen million gallons of water that is needed to pressure
test their tanks. She stated that the water would either come out of the aquifer, potentially
damaging well water for residents nearby or it will come from City water supply. She
expressed concerns to the Board that they are not listening to their constituents.
Andrea Childers of 270 Blackberry Lane, Rougemont stated that she has been a
resident of Person County for 31 years. She asked the Board to reverse the rezoning
decision that was made on December 4, 2023. She stated that if the Board chooses not to
reverse this decision, it is imperative that an Environmental Impact Study, and a
Stormwater Runoff Study be completed prior to Dominion Energy being allowed to
construct the Moriah Energy Center. She stated that Samantha Krop from Sound Rivers
performed a baseline water test on February 2, 2024, of a creek directly across from the
Dominion Energy site. She stated that the creek flows under Helena Moriah Road onto a
neighbor’s property, and the results indicated very low turbidity. She stated that on March
2, 2024 a sample was taken from the exact same site after preconstruction of the Moriah
Energy Center had begun, and it indicated a turbidity that was ten times the state standard.
She asked what is Dominion Energy going to do about this? She stated that accidents
happen, it is only a matter of time. She provided a report from Sound Rivers for the Board.
Arthur Payne of 4119 Capitol Street, Durham stated that he is here representing the
Morse Clinics, which is an opiate treatment program. He stated that he is in support of the
Post Overdose Response Team. He stated that opiate use is a problem throughout the state,
and across our nation. He stated that this intervention may be successful in changing the
course for many families and communities. He stated that overdose deaths in Person
County have increased over the last 10 years.
C.L. Oakley of 4575 Burlington Road, Roxboro stated that he is a member of the
Rotary Club of Roxboro. He stated that this year is the 100th anniversary of the Rotary
Club of Roxboro. He stated that about 30 years ago, Rotary members wanted to try to do
something to help start some kind of big project. He stated that is when the idea of the
paper drive came about. He stated that the paper drive fundraiser, selling paper towels and
toilet paper, has become a big fundraiser event for the Rotary Club of Roxboro. He stated
that Rotary does not use any of the profits to run the club. He stated that the Rotary Club
splits the profits, with fifty percent going into a foundation, and the other fifty percent is
given back to Person County, for different charities. He stated that Dr. Buchanan will be
presenting to the Board today, and for the Board to please consider the proposal presented,
as Rotary Club of Roxboro has raised a sizeable amount of money, and hopes that it will
be good for the county and the people in the county.
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John Seepe of 277 Barefoot Landing Lane, Semora stated that hiding information
is lying by omission, particularly when it comes to money matters. He stated that the
Board’s relationship with the county taxpayers is stressed and needs therapy. He stated
that agenda item four on today’s agenda, has the County Manager putting forth
justification for $10K to be provided to PCBIC, so that their lawyer can fight the County
EDC lawyer due to Phillip Allen and Sherry Wilborn’s greed and incompetence in the
Woodsdale Project, also called Project Log. He stated that now we are giving the County
funds to a 501(c)(3) nonprofit for the defense of these two crooks, who are still in the
position to do whatever misdeeds were done again. He stated that he is talking about the
best kept secret in Person County, Project Log and agenda item five on today’s agenda. He
stated that Allen is asking $62,800 for PCBIC funding for FY25. He stated that the project
shows no permits pulled, a conveyance which is complete, and the County holding the bag
for Mason Day, Phillip Allen, and Sherry Wilborn’s mess. He stated that now is not the
time for PCBIC to submit budgetary items, and the Board should not vote on this matter
today. He stated that Allen has refused to provide any information to the public as to what
has happened, why it happened, and what is being done to ensure it never happens again.
He stated that those responsible for this mismanaged project have negatively impacted the
public and County. He stated that Allen should be removed to ensure against reoccurrence,
and that the coverups need to stop.
Jay Poindexter of 9195 McGhees Mill Road, Semora stated that he is on the EDC
Board and a member of the PCBIC. He stated that the blame is not on Phillip Allen and
Sherry Wilborn. He stated that he is asking for the Board’s support to help fund PCBIC.
Donald Long of 9745 Virgilina Road, Roxboro stated that he is a resident of
Person County and a member of the Person County Economic Development Commission.
He thanked the Board for their continued support of economic development in Person
County. He stated that citizens have legitimate concerns, but public servants are bound by
confidentiality agreements with businesses that wish to locate here, operate here, pay taxes
here, and provide jobs and services here to continue to attract and retain existing
businesses here in Person County. He stated that there was a recent request made by the
Commissioners for an update on PCBIC financials. He stated that it was a fair and prudent
request, and a report was given that covered the last year of expenditures. He stated that
PCBIC has expended thousands of dollars in support of Person County’s Economic
Development initiatives over the last 30 plus years, including the Person County Megasite,
and other projects. He stated that the PCBIC has always been an instrument to support
economic development in Person County. He stated for 30 years, PCBIC has operated
with an understanding that there was mutual support from the County, given that the
Board of Commissioners appoints its directors, which include the Chairman of the Board
of Commissioners and the County Manager. He asked the Board for its continued support
to the PCBIC for current and future businesses in Person County.
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DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA:
A motion was made by Commissioner Palmer and carried 4-0 to approve the
Consent Agenda with the following items:
A.Approval of Minutes of April 1, 2024,
B.Budget Amendment #21,
C.Personnel Policy Amendment –The Person County Personnel Policy
has been reviewed by The Brough Law Firm, PLLC to ensure county
policy complies with all applicable federal laws, rules and regulations
requiring the establishment of merit personnel systems (N.C. General
Statue 153A-77 (d)). Revisions are needed to update language included
in federal nondiscrimination law. Other minor revisions are needed
due to the creation of the Consolidated Human Services Agency, and
D.Written Order for SUP-02-24 – A request by the Applicant, the
Towers, LLC, and Property Owner, James Swayze, for Special Use
Permit approval on an ±18.63-acre lot (Tax Map No. A80 111), located
at 2094 Lawson Chapel Church Rd., to allow the Lawson Chapel
Church Rd. Tower (a telephone transmitting tower) in an RC (Rural
Conservation) zoning district, per Section 155 of the Planning
Ordinance
NEW BUSINESS:
DONATION AND REQUEST FOR NAMING RIGHTS OF THE COUNTY FARM
PARK
Presented by Person County Recreation, Arts, and Parks Director John Hill.
Hill introduced and turned over the presentation to Dr. Barbara Buchanan, Rotary Club of
Roxboro President, and Vice President of Instruction at Piedmont Community College.
Buchanan read a letter from the Rotary Club. The letter read as follows:
In 2024, we proudly commemorate the 100th anniversary of the Rotary Club of
Roxboro, a significant milestone for our club and for the county. Founded a century ago
under the sponsorship of the Oxford Rotary Club, our local civic organization has consisted
of business and professional men and women dedicated to serving this community. With
our mission and motto, “Service Above Self”, we remain steadfast in our commitment to
making positive impacts and upholding the values of Rotary. For the past 100 years, our
Rotarians have served the community by giving back in the form of service projects for the
betterment of our community and citizens. Examples of some of our projects include the
dictionary project, which provides third grade students with their own personalized
dictionary. We have sponsored and helped to build several picnic shelters located in several
of the parks in the county. We have established scholarships at both the high schools and at
the college. And of course, our World War II Veterans trip to Washington, D.C., that
included a caravan of seven buses of veterans to visit the memorial in their honor. These
projects are all funded by monies raised by the Rotary Club and its members. Our best
fundraiser to date, is the paper drive.
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In recognition of the Rotary Club of Roxboro’s Centennial Year, our club would
like to establish a legacy project. The Rotary Club of Roxboro is pleased to announce a
donation of $125K towards the future park in the Mount Tirzah area, currently known as
the County Farm Park. Our club aligns with the visions of you, as County Commissioners
in the community for this park to become one of North Carolina’s most visited parks for
ecological studies, for hiking, and for biking. These funds can be utilized for signage,
science displays, trail signs, or other necessary amenities. As a part of our contribution, we
do respectfully request naming rights for the park as the Rotary Club of Roxboro Centennial
Park.
Buchanan stated that with this donation, it is her understanding that Hill may be able
to double the donation amount by going to the State for additional funding. Buchanan turned
the presentation back over to Hill.
Hill stated that he thinks this is a wonderful opportunity and expressed thanks to the
Rotary Club of Roxboro for all that they do for the community. He stated that throughout
Person County’s Park system, we have a number of amenities that have been contributed by
Rotary Club of Roxboro. He stated that, hopefully, with this donation, he may be able to get
that amount matched with some State and Federal grants. He stated that the State is excited
about the park. He stated that the park will draw in people from all over the region.
Chairman Powell and Vice Chairman Sims expressed thanks to the Rotary Club of
Roxboro. It was the consensus of the Board that they were in agreement to the donation and
request presented by the Rotary Club of Roxboro for naming rights of the County Farm
Park. A Resolution will be presented for approval at the next scheduled Board meeting.
AUTHORIZATION TO SPEND OPIOID SETTLEMENT FUNDS
Presented by Health Director Janet Clayton. She stated that Person County has
received a share of settlement funds derived from national lawsuits brought by state and
local governments against the opioid industry. She stated as part of the settlement, North
Carolina counties and municipalities have agreed to receive funds and disperse them in
accordance with the North Carolina Memorandum of Agreement (MOA). She stated that
the MOA provides a list of strategies, which include programs and services that are
eligible as spending items outlined in exhibits A and B of the MOA. She stated that in
October 2022, the Board of Commissioners established the Opioid Settlement Advisory
Committee, which consists of thirteen positions representing various stakeholder groups.
She stated that members began being appointed in early 2023. She stated that the
committee was tasked to review the needs in Person County and provide spending
recommendations in line with the spending options provided in the MOA. She stated that
the committee engaged the North Carolina Association of County Commissioners
(NCACC), who provided educational and technical assistance to the committee. She stated
that they were fortunate to have the assistance of Jamie Andrews from the association. She
stated that Andrews has assisted with strategic planning and extensive research.
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Clayton stated that the Person County Opioid Settlement Advisory Committee
recommends that two strategies be approved for funding by the Board of County
Commissioners. She stated the total for both strategies will be $707,517 for a two fiscal
year period beginning July 1, 2024, and ending June 30, 2026. She stated that the first
recommended strategy is a Post-Overdose Response Team, which will enable two
paramedics to respond to non-fatal drug overdose incidents and connect survivors of
overdoses to recovery support, addiction treatment, primary healthcare, or other services
or supports they need to improve their health or well-being. She stated that the committee
recommends funding $407,517 for this program, based on projected needs as presented by
EMS. She stated that the second recommended strategy is Early Intervention, through
which Person County Schools staff will identify and provide services for children or
adolescents who currently deal with or demonstrate risk signs for problematic substance
use or mental health conditions. She stated that the committee recommends funding
$300,000 for this program, based on projected needs as presented by Person County
Schools.
Chairman Powell stated that he appreciates the work that all has done and continues
to do for the citizens of Person County. Vice Chairman Sims stated that he is a big supporter
of the Post Overdose Response Team and Early Intervention in the schools. He expressed
thanks to the Sheriff’s Office and the Paramedics. County Manager Katherine Cathey stated
that she is pleased with the work that the Opioid Settlement Advisory Committee has done
so far, and that we are at the point where we have some recommendations to be able to move
forward. She stated that we have received about $2.6M to date, and anticipate receiving
close to $4.7M through 2038.
A motion was made by Vice Chairman Sims and carried 4-0 to approve a
Resolution authorizing use of $707,517 from the Opioid Settlement Funds for use in the
identified spending strategies for a period beginning July 1, 2024, and concluding June 30,
2026.
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PERSON COUNTY BUSINESS AND INDUSTRIAL CENTER (PCBIC) FY24
FUNDING REQUEST
Presented by County Manager Katherine Cathey. She stated that on April 1, 2024,
PCBIC Vice-President Scott McKinney presented a request for FY24 funding to the Board
of Commissioners. She stated that the request totaled $10,000 with $8,000 going towards
legal expenses incurred as a result of PCBIC’s support of economic development projects
and $2,000 for grounds maintenance at the PCBIC-owned solar park on US-501. She
stated that the Board of Commissioners tabled the request until April 15, pending the
County Manager’s recommendation of a funding source and draft funding agreement. She
stated that if the board desires to fund the request, she recommends utilizing budgeted
funds in the Economic Catalyst Fund. She stated that fund is typically used as a
discretionary fund for current and future economic development projects. She stated that
there is adequate funding remaining in FY24 to be able to utilize $10K of that fund
towards PCBIC’s efforts. She stated that in addition, a draft agreement is in the agenda
packet which would stipulate the expectations for the use of this funding. She stated that
there would be an agreement between the County and the non-profit entity outlining that
the funding would specifically be used for those two purposes that were requested, and
that there is a provision that PCBIC report back to the County on how those funds were
expended to confirm that that they were used for the intended purpose.
Commissioner Palmer stated that the citizens he has spoken to do not want the
approval of funding for $10K to PCBIC. He stated that he fully supports the approval of
funding for $10K for PCBIC as it is needed to help support economic development. Vice
Chairman Sims stated that PCBIC is looking out for the best interest of economic
development for Person County. He stated that he supports the funding request in the
amount of $10K made by the PCBIC. Commissioner Thomas stated that he is supportive of
the funding request, as it is important that the County fund them, so that the County does
not lose any other projects. Chairman Powell expressed his thoughts on the funding request,
and stated that he feels as though the Board has been backed into a corner. He stated that he
is not in agreement with how this project was coordinated by PCBIC and a private third
party. He stated that he is agreement to fund the request through 2024, as requested. He
apologized to the citizens, and stated, as their elected representative, he should have
demanded more checks and balances, and that his blind trust was a mistake, and he truly
wants to make it right moving forward.
A motion was made by Commissioner Palmer and carried 4-0 to approve the
funding request and the agreement between Person County and PCBIC in the amount of
$10K, utilizing budgeted funds in the Economic Catalyst Fund.
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PERSON COUNTY BUSINESS AND INDUSTRIAL CENTER (PCBIC) FY25
FUNDING REQUEST
Presented by PCBIC President Phillip Allen. He stated that the members of the
Economic Development Commission are appointed by the Board of Commissioners, and
the members of the Economic Development Commission are automatically members of the
PCBIC. He expressed thanks to the Board of Commissioners for appointing all members
and giving them the opportunity to serve Person County. He stated that it is an honor and a
privilege to serve Person County. He stated that the PCBIC strives to do everything in their
power to support existing industry, and create product and opportunity for new industry.
He stated that he comes before the Board today to request funding for PCBIC for
FY25. He stated that PCBIC appointed a budget committee amongst its members and it was
chaired by Donald Long, and included Marilyn Newell, Scott McKinney, and Jay
Poindexter. He stated that the committee has worked very hard along with PCBIC Treasurer
Dan Craig to provide the following request for FY25.
Person County Business and Industrial Center Inc Budget
July 1, 2024 through June 30, 2025
Revenue- Industrial Park Fees -$18,000
Expenses - Park Maintenance $15,000
Utilities $1,500
Insurance $3,000
Legal/Project $50,000
Professional $600
Office $1,000
Lease $3,200
Tax $6,500
Total Expense $80,800
Net Request for Funding $62,800
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Vice Chairman Sims stated economic development is very important to Person
County. He stated that the Board is not looking to harm farms or individual land owners.
He stated that the Board has an obligation to make good decisions. He stated that he is
supportive of the funding request made by PCBIC. Commissioner Thomas stated that it is
essential that we keep the wheel turning, PCBIC helps to keep that process going, and that
he is on board with what was presented today for the request for funding. Chairman Powell
expressed thanks to Allen for his FY25 funding request and presentation. He stated that the
funding request presented by PCBIC is vague and was not submitted to the County Manager
in accordance with how all other County departments submit budgetary request. He stated
that the request was not detailed enough. He stated County departments are required to
provide their request in an itemized fashion and explain the need for each line item. He
stated that he feels that PCBIC’s request should be held to the same standard. He stated that
he would like to see the itemized list provided to the County Manager.
A motion was made by Chairman Powell to table the FY25 budget request made by
PCBIC, so that it may be put into the formal budget request, whereby the Board can ensure
the stipulations are addressed and agreed upon, making PCBIC and EDC separate entities.
Sims asked Cathey for clarification on how the breakdown of expenses and
itemization would work for the PCBIC funding request. Cathey advised that it would
include a brief narrative to support each line item requested, so that the County and the
Board would have a true understanding of what is made up within each of these categories.
She stated that the County would also need to enter in to a nonprofit funding agreement with
PCBIC, if the nonprofit is approved for funding in the new fiscal year. She stated that it
would look different than the one for this current fiscal year. She stated that the County
needs to make sure that the funding that it provides is going towards a public purpose, and
that is why it is important to have an explanation to go along with the line items that are
requested to ensure that the expenses do relate to a public purpose for the use of County
funds. She stated that she provided two examples of a detailed budget request and what is
needed to PCBIC. Sims stated that if Cathey could provide the examples again to PCBIC,
that he is okay with tabling this item. Cathey stated that it was the expectation that PCBIC
would come and present this information to the Commissioners, so they could indicate
whether or not they were interested in working this into the County Manager’s
recommended budget for the next fiscal year. She stated that having the detailed budget
request would help in supporting wherever it gets placed within the budget as well as
developing that agreement for the new fiscal year. She stated that as she has explained to
the PCBIC Budget Committee, as far as the timeline goes, this was the opportunity for them
to come and let the Board know of their funding need so that would give County staff
adequate time to work it into the budget process so that the Board could approve it as part
of next year’s operating budget. Powell asked if there were any questions related to his
motion. He stated that this is not a dissolution of PCBIC, that it is a separation of the two.
He stated that having EDC and PCBIC separate and revising the by-laws would clear up
some of the gray areas that have been on both boards for years.
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Powell stated that the separation of the two needs to be done going into the future.
He clarified that his motion was that the Board table this request by PCBIC so that the
request may be put into the normal budget request system, whereby the Board can ensure
that stipulations are addressed and agreed upon. Allen requested that Cathey resend the
information to the PCBIC Budget Committee and stated that it might not be a bad idea if
she would also send an example of how the Economic Development Department did their
budget request, as it may be an easier format to follow. Cathey advised that she would resend
the information and the Economic Development Department budget was one of the
examples that she had sent to them. Allen asked Powell to send him a list of the criteria and
stipulations that needed to be changed for review by PCBIC. County Attorney Morphis
stated to ensure that the minutes are clear, that he heard Powell’s motion to be, that the
Board would put the funding request into the annual budgeting process as the first point,
and the second point is for the Board to direct PCBIC to take steps to make it a completely
separate entity from the County. Powell agreed that that was his motion. Morphis advised
the Board that the motion on the floor could be approved or rejected. He stated that the
Board could separate the motion into two motions if they would like. He stated that Powell
put the two motions together, which is permissible; however, if the Board prefers it could
be broken out. He advised that if the Board wanted to separate the two, that Powell would
need to amend his motion. Powell advised that his original motion stands. Sims stated that
the Board is missing one Commissioner today, and asked if he could make a motion for the
Board to table this until they have a full Board present. Morphis stated that what he heard,
essentially is, that Powell accepted an amendment to table the motion that he has on the
floor at this time. Sims stated that was correct, that would be his motion, to table it until a
full Board is present.
A motion was made by Vice Chairman Sims and carried 4-0 to table the motion on
the floor until all Board of Commissioners are present.
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RECREATION ADVISORY BOARD ORDINANCE AMENDMENT
Presented by Person County Recreation, Arts, and Parks Director John Hill. He
stated that shortly after 2023 Little League season, the Recreation Advisory Board (RAB)
invited the Person County Little League Board (PCLL Board) to a meeting for an update.
He stated that through that meeting, the RAB invited PCLL Board to become a
subcommittee of the RAB. He stated that the reason the RAB offered this invitation to
PCLL Board to become a subcommittee of the RAB, is that they wanted to be able to aid
PCLL in being able to operate more sustainably and to have a little more oversight when it
comes to rules and regulations. He stated that during the September 13, 2023 PCLL Board
meeting, the PCLL Board voted to accept the RAB’s invitation to become a
subcommittee. He stated that the final draft of the RAB ordinance amendment that
includes the PCLL Board as a subcommittee was completed in collaboration with PCLL.
He stated that the RAB voted to accept and adopt the ordinance as written and to accept
the PCLL as a subcommittee during the February 7, 2024 meeting. He stated that he is
seeking the Board’s approval to adopt the ordinance amendment to include the PCLL
Board as a subcommittee of the RAB.
A motion was made by Commissioner Palmer and carried 4-0 to approve the
Recreation Advisory Board Ordinance Amendment to include the Person County Little
League Board as a subcommittee of the Recreation Advisory Board.
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COUNTY FARM TO PARK PROJECT: CONTRACT AWARD
RECOMMENDATION
Presented by Person County Recreation, Arts, and Parks Director John Hill. He
stated that on February 6, 2024 the Person County Recreation, Arts, and Parks Department
began advertising for Request for Proposals for construction at the new County Farm to
Park Project. He stated that these advertisements were published through the
Courier=Times newspaper and Person County social media sources from February 6
through March 6, 2024. He stated that prospective contractors had the equal opportunity to
gain information about the project and submit a sealed proposal for consideration of the
project to the Parks Office by the deadline of March 6, 2024. He stated that bid opening
took place on March 8, 2024 and a formal recommendation was sent to the County
Manager on March 11, 2024. He stated after detailed review of the sealed proposals
submitted by the Contractors, staff recommends the following low bid contractor, Jimmy
Lewis and Son Grading and Septic, be chosen for constructing the County Farm to Park
Project Amenities: Main Drive Access Road, Two (2) Parking Areas, Paved ADA
Accessible Trail, Storm Water Best Management Practices (BMP) Wet Pond, and Site
Erosion Control. He stated that the specifications of this project will conform to the
construction drawing provided for this project and conform to Local, State, and Federal
laws and regulations. He stated that each contractor had equal opportunity to gain this
information. He stated that construction documents were purchased by perspective
companies for $50.00 and they were also given an opportunity to review the documents
for free at the Person County Parks Office. He stated that services for tree removal
associated with the construction project have been discussed with Barker Timber
Management, who has agreed to perform the services at no additional monetary costs to
the County.
A motion was made by Commissioner Palmer and carried 4-0 to award the County
Farm to Park Project to Jimmy Lewis and Son Grading and Septic to construct the park’s
main drive access road, two parking areas, a paved ADA accessible trail, and a stormwater
pond and site erosion control measures.
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26
SOLE SOURCE PURCHASING EXCEPTION FOR PHASE II
Presented by Person Industries Director Amanda Everett. She stated Revolution
Systems is the manufacturer of the Revolution 9 Sort System, the new sort system
included in Phase II of the MRF equipment updates and repairs. She stated that this
system can process up to 5,000 tons a year, and currently the Recycling Center processes
between 1,200-1,500 tons. She stated that this system would allow for processing of
additional material, and to enable partnerships with the City of Roxboro when they start
recycling and with neighboring counties. She stated that this system is available by a sole
source. She stated that this equipment is used and 2 years old and boasts an $85,000 initial
savings. It will be completely refurbished before delivery. She stated that Revolution can
complete all needed equipment purchases, arrangements, and repairs of Phase II per the
updated quote. She stated that the original quote was received in January 2023, and the
cost increase is due to time and inflation. She stated that she is awaiting an updated quote
from the supplier. She stated that she is requesting for the board of commissioners to
approve a Sole Source Purchasing exception under statute NCGS 143-129 (6) - a needed
product is available from only one source of supply.
A motion was made by Commissioner Palmer and carried 4-0 to approve a Sole
Source Purchasing Exception.
HUMAN SERVICES BUILDING PURCHASE AND SALE CONTRACT
Presented by County Manager Katherine Cathey. She stated that the County is now
at the point where they have a purchase and sale contract from Brixmor to purchase the
Human Services Building that is currently occupied by County DSS and Health
Department, as well as Freedom House, Person Counseling Center, and Juvenile Justice.
She stated that the County has leased this facility for almost 19 years, and the lease
agreement will expire in August 2025. She stated that for the past year and a half, the
County has been working on either negotiating the lease renewal or negotiating the
purchase of the property. She stated that the County has looked at other options, such as
constructing a new facility. She stated that the County has arrived at the conclusion that
purchasing the Human Services Building for $8M is the most cost-effective approach. She
stated that the County has negotiated with Brixmor to split the parcels, so that the County
is only purchasing the part of the shopping center that the County currently occupies, and
the rest of the shopping center will remain under Brixmor ownership. She stated that the
County will also acquire the parcel that PATS currently uses for parking. She stated that
operations will remain in the current building, which will be renovated to meet the current
and future needs of the county workforce and the members of the public who utilize the
space. She stated that given the demands on the County to fund other large capital projects
to meet pressing facilities needs of Person County Schools (PCS), Piedmont Community
College (PCC), and County Government, this seemed to be the most viable approach.
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Cathey stated that in FY25, the County will issue $21,000,000 in Limited
Obligation Bonds (LOB’s) to finance the acquisition of the Human Services Building and
the Carolina Pride Carwash Building, construction and equipment upgrades associated
with the PI/MRF merger, and a new roof for South Elementary School. She stated that
this financing will not require an increase in property taxes. She stated that the County’s
annual lease payment of $1,232,142 for the Human Services Building will be redirected to
the County’s Capital Investment Fund (CIF) to offset principal and interest payments on
the bonds. She stated that she emailed the Board a copy of the purchase and sale
agreement last week and there are confidentiality provisions through the due diligence
period. She stated the County is still in the process of working out the final wording with
Brixmor. She stated that she is asking the Board to authorize the County Attorney and
County Manager to negotiate the final language in the agreement and authorize the County
Manager to execute the final document. She stated upon Board approval, anticipated
closing date would be the end of August 2024.
A motion was made by Commissioner Thomas and carried 4-0 to authorize the
County Attorney and County Manager to negotiate the final language of the agreement
and authorization for the County Manager to execute the final document.
PRESENTATION OF FY2025-2029 RECOMMENDED CAPITAL
IMPROVEMENT PLAN (CIP)
Presented by County Manager Katherine Cathey and Finance Director Amy
Wehrenberg. Cathey stated that the CIP was originally presented for Board approval at the
April 1, 2024 meeting. She stated, during that meeting, Chairman Powell brought up the
topic of a new operations facility for Person County Schools (PCS). She stated that
following that meeting, she received a written request from PCS Superintendent, which
she shared with the Board. She stated that County staff evaluated options for incorporating
the new PCS facility in the FY2025-2029 CIP as noted:
1) Including this project in the limited obligation bonds (LOBs) issuance in FY26
for various improvements to school facilities would require a half-cent tax
increase to support debt payments.
2) Removing projects from the recommended plan would free up funding to pay
for this project, but it would delay addressing other needs.
3) Reevaluating the request during the FY2026-2030 CIP process.
Over the course of FY25, the debt model may build capacity to accommodate
this project without a tax increase.
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Cathey stated that County staff recommends option 3, reevaluating the new
operations building project during next year’s CIP process. She stated that the adoption of
this CIP will allocate funding for the priority projects for the County, Person County
Schools, and Piedmont Community College for FY25. She stated that the document also
sets the priorities of projects for future fiscal years, although funding is only appropriated
on an annual basis, and the plan is reviewed annually. She stated that the total amount
proposed for funding in FY25 is $28,724,070 and has not changed, and of this amount
$2,311,206 is from the County’s general fund. She stated that she has discussed this with
the PCS Superintendent. She stated that she is asking the Board to approve and adopt the
CIP as it was originally presented.
Chairman Powell stated that this project needs to be done, as the current building is
not safe for PCS staff. He stated that if the school system is OK with not moving forward at
this time, then he is as well. Vice Chairman Sims stated that he does not want to raise taxes
and would like to look at this for 2026.
A motion was made by Vice Chairman Sims and carried 4-0 to adopt the FY2025-
2029 CIP as presented.
A copy of the Capital Improvement Plan 2025-29 Approved – Funding Schedule
follows:
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CHAIRMAN’S REPORT:
Chairman Powell reported that he attended the Vaya Board Meeting and that many
things that were discussed previously by the Health Director were talked about. He stated
that Vaya has done a good job working with law enforcement, as well as placing a facility
here for walk in mental health services and issues. He reported that he attended the Health
Board’s breakfast honoring their employees for the year. He stated that the Trails Event held
at the Kirby was well attended and a lot of discussions took place. He stated that in reference
to the MEC, he has not heard anything back from Dominion Energy about the list of
questions that he sent to them.
MANAGER’S REPORT:
County Manager Katherine Cathey reported that today is the effective date for the
Board of Commissioners to assume the role of the Consolidated Human Services (CHS)
Board. She stated that Brian Hart will be appointed as the CHSA Director this morning. She
stated that there will be a CHS Board Orientation tomorrow morning in the FEMA Room
located at the Department of Social Services (DSS). She stated that a light breakfast would
be served at 8:30 a.m. for the Board and staff to meet.
COMMISSIONER REPORT/COMMENTS:
Vice Chairman Sims reported that he attended the Food Truck Rodeo in Uptown
Roxboro on Sunday. He stated in reference to the handout presented today, he would look
over it and provide answers.
Commissioner Palmer reported that the light was installed at the Charters of
Freedom display at Huck Sansbury, compliments of Tommy Lawrence. He reported that he
attended the dedication of the Corporate Hangar at Raleigh Regional Airport at Person
County.
Commissioner Thomas expressed thanks to all that came to the meeting. He reported
that he attended Fam Fest and the Food Truck Rodeo over the weekend, and both events
were well attended.
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34
CLOSED SESSION #1
A motion was made by Vice Chairman Sims and carried 4-0 to enter into Closed
Session #1 at 11:18 a.m. per General Statute 143-318.11(a)(3) for the purpose to consult
with the county attorney in order to preserve the attorney-client privilege with the
following individuals permitted to attend: County Manager Katherine Cathey, Clerk to
the Board Michele Solomon, County Attorney T.C. Morphis, Jr., and Planning and Zoning
Director Chris Bowley.
Chairman Powell called the closed session to order at 11:24 a.m.
A motion was made by Vice Chairman Sims and carried 4-0 to return to open
session at 11:52 a.m.
ADJOURNMENT:
A motion was made by Vice Chairman Sims and carried 4-0 to adjourn the meeting
at 11:52 a.m.
_____________________________ ______________________________
Michele Solomon Gordon Powell
Clerk to the Board Chairman
(Draft Board minutes are subject to Board approval).
69
5/6/2024
Dept./Acct No.Department Name Amount
Incr / (Decr)
EXPENDITURES General Fund
General Government 137,299
Public Safety 1,097,116
Environmental Protection 20,017
Cultural & Recreation 23,765
Transfer to Other Funds 12,833
Contingency (638,800)
REVENUES General Fund
Charge for Services 29,112
Other Revenues 42,926
Interest Earnings 509,567
Fund Balance Appropriation 70,625
EXPENDITURES PI & MRF Fund
Community Rehab Prog Services 29,479
Material Recovery Facility (16,646)
REVENUES PI & MRF Fund
Transfer from General Fund-PI 12,833
Explanation:
Account Number Account Description
$Revenues
incr. (decr.)
(cr.) dr.
$Expenditures
incr. (decr.)
dr. (cr.)
100-389890 Miscellaneous Revs 28,706
1004370-435300 EMS-Maint & Repair/Vehicles 28,706
100-389890 Miscellaneous Revs 1,000
1004370-435300 EMS-Maint & Repair/Vehicles 1,000
100-389890 Miscellaneous Revs 13,220
1004370-454000 EMS-Cap Out Vehicles 13,220
10090-399991 Fund Balance Appropriation 70,625
1004330-428881 Emergency Management-EMPG Grant 20,625
1004330-428884 Emergency Management-Duke Hazmat Contr 50,000
10025-328000 Code Enforcement-Inspection Fees 29,112
(Multiple lines) Code Enforcement-Salary & Benefits 29,112
1009910-499800 Conting-Pay & Compensation Study (638,800)
BUDGET AMENDMENT #22
Amend budget for receipt of insurance claim for EMS vehicles ($41,926) and damage to stair lift ($1,000); appropriate fund
balance in the General Fund to carryforward prior year revenue received from the Emergency Management Performance
Grant ($20,625) and Duke Hazmat Contribution ($50,000) for Emergency Management expenditures; budget additional
inspection fees in support of salary and benefit costs in Code Enforcement Department ($29,112); apply available funds in
Contingency-Pay & Compensation Study (-$638,800) to cover purchase of ambulance ($448,000), necessary public safety
equipment for EMS ($67,800) and Telecommunications ($18,000), and mental health and juvenile detention subsidy costs to
other governments in the Jail Department ($125,000); and recognize excess interest revenue earnings ($509,567) and
available group health insurance budgeted funds to support salary and benefit costs across various departments as well as
the Person Industries and PCRC Departments ($12,833) due to implementation of the pay and compensation study in the
current year.
BUDGET ADJUSTMENT DETAIL
BA-2270
1004370-454000 EMS-Capital Outlay Vehicles 448,000
1004370-455000 EMS-Capital Outlay Equip 47,800
1004325-455000 Telecom-Capital Outlay Equip 18,000
1004320-449500 Jail-Payments to Other Govt 125,000
100-381491 General Fund-Interest Earnings 509,567
(Multiple orgs) Group Health Insurance-General Government (125,000)
1004110 Administration-Salary & Benefits 59,837
1004121 Information Technology-Salary & Benefits 52,343
1004140 Tax Administration-Salary & Benefits 47,133
1004170 Elections-Salary & Benefits 18,561
1004180 Register of Deeds-Salary & Benefits 29,129
1004260 General Services-Salary & Benefits 55,296
(Multiple orgs) Group Health Insurance-Public Safety (376,000)
1004310 Sheriff's Office-Salary & Benefits 537,878
1004320 Detention-Salary & Benefits 71,374
1004325 Telecommunications-Overtime 3,039
1004370 EMS-Benefits 79,362
(Multiple orgs) Group Health Insurance-Economic & Physical Development (27,785)
1004910 Planning & Zoning-Salary & Benefits 11,261
1004915 GIS-Salary & Benefits 16,524
1004960-418300 Group Health Insurance-Environmental Protection (800)
1004960 Soil & Water-Salary & Benefits 20,817
(Multiple orgs) Group Health Insurance-Culture & Recreation (45,000)
1006120 Recreation, Arts & Parks-Salary & Benefits 23,581
1006121 Mayo Park-Salary & Benefits 23,237
1006122 Kirby Theater-Salary & Benefits 15,669
1506110 Public Library-Salary & Benefits 6,278
(Multiple orgs) Group Health Insurance-Human Services (39,871)
1205110 Public Health-Salary & Benefits 13,588
1205180 Environmental Health-Salary & Benefits 26,283
1009821-401023 Transfer to Person Industries Fund 12,833
23070-398010 Transfer from General Fund 12,833
2305280 PI-Group Health (13,829)
2305281 MRF-Group Health (16,646)
2305280 Person Industries-Salary & Benefits 43,308
665,063 665,063
BA-2271
AGENDA ABSTRACT
Meeting date:
May 6, 2024
Consent Agenda Title:
Audit Contract and Engagement Letter for Fiscal Year 2024
Summary of Information:
As required annually, the County’s audit firm, Thompson, Price, Scott, Adams &
Co, P.A. has submitted an audit contract and engagement letter for the County’s
FY2024 audit work. The audit fee established for the FY2024 report is $75,250,
an increase of $2,750, or 3.8% increase over the prior year.
Once approved, this cost will be part of the Person County’s Adopted Budget for
FY2025. Please see attached documents that include a more in-depth description
of the audit services they will provide for this reporting period.
Recommended Action:
Approve the contract and execute the associated documents for Person County’s
audit services for fiscal year ending June 30, 2024.
Submitted By:
Amy Wehrenberg, Chief Financial Officer
72
CONTRACT TO AUDIT ACCOUNTS LGC-205 Rev. /2
The
of
and
and
for
Primary Government Unit, together with DPCU (if applicable), hereinafter referred to as Governmental Unit(s)
Auditor Name
Auditor Address
Hereinafter referred to as Auditor
hereby agree as follows:
Must be within four months of FYE
The Auditor shall audit all statements and disclosures required by U.S. generally accepted auditing
standards (GAAS) and additional required legal statements and disclosures of all funds and/or divisions of the
Governmental Unit(s). The non-major combining, and individual fund statements and schedules shall be
subjected to the auditing procedures applied in the audit of the basic financial statements and an opinion shall
be rendered in relation to (as applicable) the governmental activities, the business- type activities, theaggregate
DPCUs, each major governmental and enterprise fund, and the aggregate remaining fundinformation (non-
major government and enterprise funds, the internal service fund type, and the fiduciary fundtypes).7KHEDVLF
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6XESDUW) (UniformGuidance)RUthe State Single Audit Implementation Act This audit and allassociated audit
documentation maybe subjectto review by Federal and State agencies in accordance withFederal and State
laws, including thestaffs of theOffice of State Auditor (OSA) and the Local GovernmentCommission (LGC). If
the audit requires afederalsingle audit LQDFFRUGDQFHZLWK the Uniform Guidance (§200.501), it is
recommended that the AuditorandGovernmental Unit(s)jointly agree, in advance of the execution of this
contract, which party is responsibleforsubmission of the auditand the accompanying data collection form to
the Federal Audit Clearinghouse asrequired under the UniformGuidance (§200.512).
(IIHFWLYHIRUDXGLWVRIILVFDO\HDUVEHJLQQLQJRQRUDIWHU-XQHWKH/*&ZLOODOORZDXGLWRUVWRFRQVLGHU
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Page 1
Governing Board
Primary Government Unit
Discretely Presented Component Unit (DPCU) (if applicable)
Fiscal Year Ending 'DWH$XGLW:LOO%H6XEPLWWHGWR/*&
BOARD OF COMMISSIONERS
PERSON COUNTY
N/A
THOMPSON, PRICE, SCOTT, ADAMS & CO, P.A.
1626 S MADISON STREET, WHITEVILLE, NC 28472
06/30/24 10/31/24
73
CONTRACT TO AUDIT ACCOUNTS LGC-205 Rev. /20
If 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.
This contract contemplates an unmodified opinion being rendered. If during the process of conducting
the audit, the Auditor determines that it will not be possible to render an unmodified opinion on the financial
statements of the unit, the Auditor shall contact the LGC 6taff to discuss the circumstances leading to that
conclusion as soon as is practical and before the final report is issued. The audit shall include such tests of the
accounting records and such other auditing procedures as are considered by the Auditor to be necessary inthe
circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully
explained in an attachment to this contract.
If this audit engagement is subject to the standards for audit as defined in Government Auditing
Standards, 201 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.
If the audit engagement is not subject to Government AXGLWLQJ 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.
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audit submitted to LGC 6Waff within four months of fiscal year end. If it becomes necessary to amend thHDXGLW
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74
CONTRACT TO AUDIT ACCOUNTS LGC-205 Rev. /20
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UHTXLUHGE\WKLUGSDUWLHV IHGHUDODQGVWDWHJUDQtRUDQGRYHUVLJKW 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 NCState
Board of CPA Examiners (see Item 13).
If the Governmental Unit(s) has/have outstanding revenue bonds, the Auditor shall submit to LGC 6taff,
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 6taff
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.
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 andAnalysis,
(b) the financial statements and notes of the Governmental Unit(s) and all of its component unitsprepared in
accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) orrequired for full
disclosure under the law, and (d) the Auditor’s opinion on the material presented. The Auditorshall furnish the
required number of copies of the report of audit to the Governing Board upon completion.
If 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-issuance review. The pre-issuance review shall beperformed
prior to the completed audit being submitted to LGC Staff. The pre-issuance review report shallaccompany the
audit report upon submission to LGC Staff
3DJH75
CONTRACT TO AUDIT ACCOUNTS LGC-205 Rev. /20
requesting the return of records.
Page 4
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If an approved contract needs to be modified or amended for any reason, the change shall be made in
writingDQGpre-audited if the change includes a change in audit fee(pre-audit requirement does not apply to
Kospitals). This amended contract shall becompleted in full, including a written explanation ofthe change,
signed and dated by all original parties to thecontract. It shall then be submitted to the Secretary ofthe LGC for
approval. No change to the audit contractshall be effective unless approved by the Secretary of theLGC.
A copy of the engagement letter, issued by the Auditor and signed by both the Auditor and the
Governmental Unit(s), shall be attached to this contract, and except for fees, work, and terms not related to audit
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 of 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 of this contract. Engagement letters containing
indemnification clauses shall not be accepted by LGC Staff.
Special provisions should be limited. Please list any special provisions in an attachment.
A separate contract should not be made for each division to be audited or report to be submitted. If 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 pULPDU\
government on this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and
finance officer also shall be included on this contract.
The contract shall be executed, pre-audited (pre-audit requirement does not apply to hospitals), and
physically signed by all parties including Governmental Unit(s) and the Auditor, thensubmitted inPDF format to
the Secretary of the LGC.
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.
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
76
CONTRACT TO AUDIT ACCOUNTS LGC-205 Rev. /20
All non-attest service(s) being performed by the Auditor that are necessary to perform the audit must be
identified and included in this contract. The Governmental Unit shall designate an individual with the suitable
skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for
the results of the services performed. If the Auditor is able to identify an individual with the appropriate SKE,
s/he must document and include 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.
Page 5
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1&$& F
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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.
$SSOLFDEOHWRDXGLWVZLWKILVFDO\HDUHQGVRI-XQHDQGODWHU)or all non-attest services,
the Auditor shall adhere to the independence rules of the AICPAProfessional Code of Conduct and
*RYHUQPHQW$XGLWLQJ6WDQGDUGV5HYLVLRQ (as applicable).Financial statement preparationassistance
shall be deemed a “significant threat” requiring the Auditor toapply safeguards sufficient toreduce the threat
to an acceptable level. If the Auditor cannot reduce thethreats to an acceptable level, theAuditor cannot
complete the audit. If the Auditor is able to reduce thethreats to an acceptable level, thedocumentation of
this determination, including the safeguards applied,must be included in the auditworkpapers.
77
CONTRACT TO AUDIT ACCOUNTS LGC-205 Rev. /20
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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 KWWSV ZZZQFWUHDVXUHUFRPVWDWHDQGORFDO
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Page 78
CONTRACT TO AUDIT ACCOUNTS LGC-205 Rev. /20
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 2 of
this contract for specific requirements. The following information must be provided by the Auditor; contracts
presented to the LGC without Whis 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: TitleDQG8QLW&RPSDQ\: Email Address:
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 includedinthe
engagement letter but may not be included in this contract or in any invoices requiring approval of theLGC.See
Items 8DQG for details on other allowable and excluded fees.
7KHDXGLWIHHLQIRUPDWLRQLQFOXGHGLQWKHWDEOHEHORZIRUERWKWKH3ULPDU\*RYHUQPHQW)HHVDQGWKH'3&8
)HHV LIDSSOLFDEOH VKRXOGEHUHSRUWHGDVDVSHFLILFGROODUDPRXQWRIDXGLWIHHVIRUWKH\HDUXQGHUWKLVFRQWUDFW,I
DQ\ODQJXDJHRWKHUWKDQDQDPRXQWLVLQFOXGHGKHUHWKHFRQWUDFWZLOOEHUHWXUQHGWRWKHDXGLWIRUPIRUFRUUHFWLRQ
Prior to WKHsubmission of the completed audited financial reportDQG applicable compliance reportsVXEMHFWWR
WKLVFRQWUDFW RUWRDQ DPHQGPHQWWRWKLVFRQWUDFW(if required) the Auditor may submit LQWHULPinvoices for
approval for services renderedXQGHUWKLVFRQWUDFWWRWKH6HFUHWDU\RIWKH/*&, not to exceed 75%of the billings
IRUWKHXQLW
VODVWDQQXDODXGLWWKDWZDVVXEPLWWHGWRWKH6HFUHWDU\RIWKH/*& All invoices for services rendered
in an auditengagement asdefined in20NCAC.0503shall besubmitted to the Commission for approval before
anypayment is made.Paymentbeforeapproval is aviolationof law. (This SDUDJUDSK not applicable to contracts
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✔
AMY WEHRENBERG Finance Director / Person County amyw@personcountync.gov
PERSON COUNTY
67,500
7,750
75,250
N/A
79
LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev.
Page
SIGNATURE PAGE
AUDIT FIRM
Audit Firm
Authorized Firm Representative (typed or printed)
Signature
Date
Email Address
GOVERNMENTAL UNIT
Governmental Unit
Date Governing Board Approved Audit Contract
(QWHUGDWHLQER[WRULJKW
Mayor/Chairperson (typed or printed)
Signature
Date Email Address
Chair of Audit Committee (typed or printed, or “NA”) Signature
Date Email Address
GOVERNMENTAL UNIT – PRE-AUDIT CERTIFICAT(
Required by G.S. 159-28(a1) or G.S. 115C-441(a1)1RWDSSOLFDEOHWRKRVSLWDOFRQWUDFWV
This instrument has been pre-audited in the manner required by The Local Government Budget and Fiscal
Control Act or by the School Budget and Fiscal Control Act.
Primary Governmental Unit Finance Officer
(typed or printed)Signature
Date of Pre-Audit Certificate
Email Address
6XP2EOLJDWHGE\7KLV7UDQVDFWLRQ
THOMPSON, PRICE, SCOTT, ADAMS & CO, P.A.
ALAN W. THOMPSON
04/24/24 alanthompson@tpsacpas.com
PERSON COUNTY
75,250
AMY WEHRENBERG
amyw@personcountync.gov
*25'2132:(//
JSRZHOO#SHUVRQFRXQW\QFJRY
80
Members
American Institute of CPAs - N.C. Association of CPAs – AICPA’s Private Companies Practice Section
Thompson, Price, Scott, Adams & Co, P.A.
P.O. Box 398
1626 S Madison Street
Whiteville, NC 28472
Telephone (910) 642-2109
Fax (910) 642-5958
Alan W. Thompson, CPA
R. Bryon Scott, CPA
Gregory S. Adams, CPA
ENGAGEMENT LETTER
April 24, 2024
Person County
304 South Morgan St, Rm 219
Roxboro, NC 27573
To Management and Those Charged With Governance:
We are pleased to confirm our understanding of the services we are to provide Person County for the year ended
June 30, 2024.
Audit Scope and Objectives
We will audit the financial statements of the governmental activities, business-type activities, the aggregate
discretely presented component units, each major fund, and the aggregate remaining fund information, including the
related disclosures, which collectively comprise the basic financial statements, of Person County as of and for the
year ended June 30, 2024. Accounting standards generally accepted in the United States of America (GAAP)
provide for certain required supplementary information (RSI), such as management’s discussion and analysis
(MD&A), to supplement Person County’s basic financial statements. Such information, although not a part of the
basic financial statements, is required by the Governmental 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 Person
County’s RSI in accordance with auditing standards generally accepted in the United States of America (GAAS).
These limited procedures will consist of inquiries of management regarding the methods of preparing the
information and comparing the information for consistency with management’s responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will
not express an opinion or provide any assurance on the information because the limited procedures do not provide us
with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by GAAP
and will be subjected to certain limited procedures, but will not be audited:
1. Management’s discussion and analysis.
2. Law Enforcement Officers’ Special Separation Allowance Schedule of Total Pension Liability (Asset) and
Schedule of Total Pension Liability (Asset) as a Percentage of Covered-Employee Payroll
3. Schedule of the Proportionate Share of the Net Pension Liability (Asset) and Schedule of County
Contributions – LGERS
4. Schedule of the Proportionate Share of the Net Pension Liability (Asset) and Schedule of County
Contributions – ROD
5. Schedule of Changes in the Total OPEB Liability and Related Ratios
We have also been engaged to report on supplementary information other than RSI that accompanies Person
County’s financial statements. We will subject the following supplementary information to the auditing procedures
applied in our audit of the financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to prepare the financial
statements or to the financial statements themselves, and other additional procedures in accordance with GAAS, and
we will provide an opinion on it in relation to the financial statements as a whole in a report combined with our
auditors’ report on the financial statements:
81
1. Schedule of Expenditures of Federal and State Awards.
2. Combining and Individual Fund Financial Statements, Budgetary Schedules, and Other Schedules
The following other information accompanying the financial statements will not be subjected to the auditing
procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or
any assurance on that other information.
1. Introductory and Statistical Schedules (prepared for Annual Comprehensive Financial Report presentation)
Our responsibility for other information included in documents containing the entity’s audited financial statements
and auditors’ report does not extend beyond the financial information identified in the report. We have no
responsibility for determining whether such other information contained in these documents is properly stated.
The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a shole are
free from material misstatement, whether due to fraud or error, and issue an auditors’ report that includes our
opinions about whether your financial statements are fairly presented, in all material respects, in conformity with
GAAP, and report on the fairness of the supplementary information referred to in the second paragraph when
considered in relation to the financial statements as a whole. 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 and
Government Auditing Standards will always detect a material misstatement when it exists. Misstatements, including
omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that,
individually, or in the aggregate, they would influence the judgment of a reasonable user made based on the
financial statements. The objective also includes reporting on-
x Internal control over financial reporting and compliance with the provisions of laws, regulations, contracts,
and award agreements, noncompliance with which could have a material effect on the financial statements
in accordance with Government Auditing Standards.
x Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on
compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have
a direct and material effect on each major program in accordance with the Single Audit Act Amendments of
1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Auditors’ Responsibilities for the Audit of the Financial Statements and Single Audit
We will conduct our audit will be conducted in accordance with GAAS; the standards for financial audits contained
in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act
Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting records, a
determination of major program(s) in accordance with the Uniform Guidance, and other procedures we consider
necessary to enable us to express such opinions. As part of an audit in accordance with GAAS and Government
Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit.
We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management. We will also evaluate the overall presentation of the financial statements,
including the disclosures, and determine whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2)
fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations
that are attributable to the entity or to acts by management or employees acting on behalf of the entity. Because the
determination of waste and abuse is subjective, Government Auditing Standards do not expect auditors to perform
specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable
assurance of detecting waste or abuse.
Because of 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 noncompliance may exist and 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 of laws or governmental regulations that do not have a
direct and material effect on the financial statements or major programs. However, we will inform the appropriate
level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that
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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, and of any material abuse that
comes to our attention. 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.
We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in
the aggregate, that raise substantial doubt about the government’s ability to continue as a going concern for a
reasonable period of time.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts and
may include tests of the physical existence of inventories (if material), and direct confirmation of receivables and
certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and
financial institutions. We will request written representations from your attorneys as part of the engagement, and
they may bill you for responding to this inquiry. At the conclusion of our audit, we will also require certain written
representations from you about your responsibilities for the financial statements; schedule of expenditures of federal
awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and other
responsibilities required by generally accepted auditing standards.
We may from time to time, and depending on the circumstances, use third-party service providers in serving your
account. We may share confidential information about you with these service providers but remain committed to
maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies,
procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure
confidentiality agreements with all service providers to maintain the confidentiality of your information and we will
take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized
release of your confidential information to others. In the event that we are unable to secure an appropriate
confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential
information with the third-party service provider. Furthermore, we will remain responsible for the work provided by
any such third-party service providers.
Our audit of financial statements does not relieve you of your responsibilities.
Audit Procedures-Internal Controls
We will obtain an understanding of the entity and its environment, including internal control relevant to the audit,
sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or
fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and
appropriate to provide a basis for our opinions. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentation, or the override of internal control. Test of controls may be performed to test the effectiveness of
certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the
financial statements and to preventing and detecting misstatements resulting from illegal acts and other
noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed,
will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion
will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the
effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material
noncompliance with compliance requirements applicable to each major federal award program. However, our tests
will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion
will be expressed in our report on internal control issued pursuant to the Uniform Guidance.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material
weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to
management and those charged with governance internal control related matters that are required to be
communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement,
we will perform tests of Person County’s compliance with provisions of applicable laws, regulations, contracts, and
agreements, including grant agreements. However, the objective of those procedures will not be to provide an
83
opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant
to Government Auditing Standards.
The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about
whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards
applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures
described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and
material effect on each of Person County’s major programs. For federal programs that are included in the
Compliance Supplement, our compliance and internal control procedures will relate to the compliance requirements
that the Compliance supplement identifies as being subject to audit. The purpose of these procedures will be to
express an opinion on Person County’s compliance with requirements applicable to each of its major programs in
our report on compliance issued pursuant to the Uniform Guidance.
Responsibilities of Management for the Financial Statements and Single Audit
Our audit will be conducted on the basis that you acknowledge and understand your responsibility for (1) designing,
implementing, and maintaining effective internal controls relevant to the preparation and fair presentation of
financial statements that are free from material misstatement, whether due to fraud or error, including internal
controls over federal and State awards, and for evaluating and monitoring ongoing activities, to help ensure that
appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable
assurance that government programs are administered in compliance with compliance requirements; and (4)
ensuring that management and financial information is reliable and properly reported. Management is also
responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts,
and grant agreements. You are also responsible for the selection and application of accounting principles; for the
preparation and fair presentation of the financial statements, schedule of expenditures of federal and State awards,
and all accompanying information in conformity with U.S. generally accepted accounting principles; and for
compliance with applicable laws and regulations (including federal statutes), rules, and the provisions of contracts
and grant agreements (including award agreements). Your responsibilities also include identifying significant
contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and
completeness of that information.
You are also responsible for making drafts of the schedule of expenditures of federal awards, all financial records,
and related information available to us and for the accuracy and completeness of that information (including
information from outside of the general and subsidiary ledgers). You are also responsible for providing us with (1)
access to all information of which you are aware that is relevant to the preparation and fair presentation of the
financial statements, such as records, documentation, identification of all related parties and all related-party
relationships and transactions, and other matters; (2) access to personnel, accounts, books, records, supporting
documentation, and other information as needed to perform an audit under the Uniform Guidance, (3) additional
information that we may request for the purpose of the audit, and (4) unrestricted access to persons within the
government from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit, we will
require certain written representations from you about the financial statements; schedule of expenditures of federal
and State awards; federal or State award programs; compliance with laws, regulations, contracts, and grant
agreements; and related matters.
Your responsibilities include adjusting the financial statements to correct 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 latest period presented are immaterial, both individually and in the
aggregate, to the financial statements of each opinion unit taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for
informing us about all known or suspected fraud or illegal acts affecting the government involving (1) management,
(2)employees who have significant roles in internal control, and (3) others where the fraud or illegal acts could have
a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any
allegations of fraud or suspected fraud affecting the government received in communications from employees,
former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that
the entity complies with applicable laws, regulations, contracts, agreements, and grants. You are also responsible
for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations,
contracts, and grant agreements that we report. Additionally, as required by the Uniform Guidance, it is
management’s responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and the terms
and conditions of federal awards; take prompt action when instances of noncompliance are identified including
noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings;
84
and prepare a summary schedule of prior audit findings and a separate corrective action plan. The summary
schedule of prior audit findings should be available for our review by May 15, 2024.
You are responsible for identifying all federal and State awards received and understanding and complying with the
compliance requirements and for the preparation of the schedule of expenditures of federal and State awards
(including notes and noncash assistance received, and COVID-19-related concepts, such as lost revenues, if
applicable) in conformity with the Uniform Guidance. You agree to include our report on the schedule of
expenditures of federal and State awards in any document that contains and indicates that we have reported on the
schedule of expenditures of federal and State awards. You also agree to make the audited financial statements
readily available to intended users of schedules of expenditures of federal and State awards no later than the date the
schedule of expenditures of federal awards is issued with our report thereon. Your responsibilities include
acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule
of expenditures of federal and State awards in accordance with the Uniform Guidance; (2) you believe the schedule
of expenditures of federal and State awards, including its form and content, is stated fairly in accordance with the
Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in the prior
period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant
assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal
and State awards.
You are also responsible for the preparation of the other supplementary information, which we have been engaged to
report on, in conformity with U.S. generally accepted accounting principles (GAAP). You agree to include our
report on the supplementary information in any document that contains and indicates that we have reported on the
supplementary information. You also agree to make the audited financial statements readily available to users of the
supplementary information no later than the date the supplementary information is issued with our report thereon.
Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for
presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary
information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of
measurement or presentation have not changed from those used in the prior period (or, if they have changed, the
reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying
the measurement or presentation of the supplementary information.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and
recommendations. Management is also responsible for identifying and providing report copies of previous financial
audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit
Scope and Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to
address significant findings and recommendations resulting from those audits, attestation engagements, performance
audits, or studies. You are also responsible for providing management’s views on our current findings, conclusions,
and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for
providing that information. With regard to publishing the financial statements on your website, you understand that
websites are a means of distributing information and, therefore, we are not required to read the information
contained in those sites or to consider the consistency of other information on the website with the original
document.
Other Services
We will also assist in preparing the financial statements, schedule of expenditures of federal and State awards, and
related notes of Person County in conformity with U.S. generally accepted accounting principles and the Uniform
Guidance based on information provided by you. We may also have to assist with some year-end adjustments.
These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not
be conducted in accordance with Government Auditing Standards. We will perform the services in accordance with
applicable professional standards. The other services are limited to the financial statements, schedule of
expenditures of federal and State awards, and related notes services previously defined. We, in our sole professional
judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as
assuming management responsibilities.
You agree to assume all management responsibilities relating to the financial statements, schedules of expenditures
of federal and State awards, related notes, and any other nonaudit services we provide. You will be required to
acknowledge in the management representation letter our assistance with preparation of the financial statements,
schedule of expenditures of federal and State awards, and related notes and that you have reviewed and approved the
financial statements, the schedule of expenditures of federal awards, and related notes prior to their issuance and
have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an
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individual, (Amy Wehrenberg), who possesses suitable skill, knowledge, or experience; evaluate the adequacy and
results of those services; and accept responsibility for them.
Engagement Administration, Fees, and Other
You may request that we perform additional services not addressed in this engagement letter. If this occurs, we will
communicate with you regarding the scope of the additional services and the estimated fees. We also may issue a
separate engagement letter covering the additional services. In the absence of any other written communication
from us documenting such additional services, our services will continue to be governed by the terms of this
engagement letter.
We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and
will locate any documents selected by us for testing. We will schedule the engagement based in part on deadlines,
working conditions, and the availability of your key personnel. We will plan the engagement based on the
assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing
requested schedules, retrieving supporting documents, and preparing confirmations. If for whatever reason your
personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the
work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees
over our original fee estimate.
At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that
summarizes our audit findings. It is management’s responsibility to submit the reporting package (including
financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors’
reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. We will
coordinate with you the electronic submission and certification. If applicable, we will provide copies of our report
for you to include with the reporting package you will submit to pass-through entities. The Data Collection Form
and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’
report or nine months after the end of the audit period.
We will provide copies of our reports to the Board; however, management is responsible for distribution of the
reports and the 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.
The audit documentation for this engagement is the property of Thompson, Price, Scott, Adams & Co., P.A. and
constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and
appropriate individuals will be made available upon request in a timely manner to Oversight Agencies (or its
designee), a federal agency provided direct or indirect funding, or the U.S. Government Accounting Office for
purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will
notify you of any such request. If requested, access to such audit documentation will be provided under the
supervision of Thompson, Price, Scott, Adams & Co., P.A. personnel. Furthermore, upon request, we may provide
copies of selected audit documentation to the aforementioned parties. These parities may intend, or decide, to
distribute the copies or information contained therein to others, including other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of five years after the report release
date or for any additional period requested by the federal cognizant agency. If we are aware that a federal awarding
agency, pass-through entity, or auditee is contesting an audit finding, we will contact the party contesting the audit
finding for guidance prior to destroying the audit documentation.
Alan Thompson is the engagement partner and is responsible for supervising the engagement and signing the reports
or authorizing another individual to sign them. We expect to begin our audit by approximately May 15, 2024, and to
issue our reports no later than October 31, 2024. Our audit engagement ends on delivery of our audit report. Any
follow-up services that might be required will be a separate, new engagement. The terms and conditions of that new
engagement will be governed by a new, specific engagement letter for that service.
Our fee for these services will be at our standard hourly rates plus out-of-pocket costs (such as report reproduction,
word processing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including expenses,
should not exceed $75,250. Also, any excessive additional fees incurred in obtaining required audit evidence (i.e.
bank confirmations) will be billed directly to the Board. Our standard hourly rates vary according to the degree of
responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees
will be rendered each month as work progresses and are payable on presentation. In accordance with our firm
policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until
your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to
86
have been completed upon written notification of termination, even if we have not completed our report(s). 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. The above fee is based on anticipated cooperation from your personnel and the assumption that
unexpected circumstances will not be encountered during the audit.
If additional programs are required to be tested that have not been identified as major programs for testing in
previous years, additional fees may be charged at standard hourly rates. If significant additional time is necessary,
we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. However, we
believe our contract as it is will be sufficient to cover but we do want to reserve the right to discuss this issue.
Reporting
We will issue written reports upon completion of our Single Audit. Our reports will be addressed to the Board of
Commissioners and management of Person County. We will make reference to the Component Auditor’s audit of
Person County ABC Board in our report on your financial statements. 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 a separate section, or add an emphasis-of-
matter or other-matter paragraph to our auditors’ report, or if necessary, withdraw from this engagement. If our
opinions 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 issue reports, or we may withdraw from this engagement. If circumstances occur related to the condition of your
records, the availability of sufficient appropriate audit evidence, or the existence of a significant risk of material
misstatement of the financial statements caused by error, fraudulent financial reporting, or misappropriation of
assets, which in our professional judgment prevent us from completing the audit or forming an opinion on the
financial statements, we retain the right to take any course of action permitted by professional standards, including
declining to express an opinion or issue a report, or withdrawing from the engagement.
The Government Auditing Standards report on internal control over financial reporting and on compliance and other
matters will state that (1) the purpose of the report is solely to describe the scope of testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal
control or on compliance, and (2) the report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the entity’s internal control and compliance. The Uniform Guidance
report on internal control over compliance will include a paragraph that states that the purpose of the report on
internal control over compliance is solely to describe the scope of testing of internal control over compliance and the
results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is
not suitable for any other purpose.
We appreciate the opportunity to be of service to Person County and believe this letter accurately summarizes the
significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of
our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours,
Alan W. Thompson, CPA
Thompson, Price, Scott, Adams & Co., P.A.
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RESPONSE:
This letter correctly sets forth the understanding of Person County.
Management signature: ________________________________________________
Title: &RXQW\0DQDJHU
Date: _______________________________________________
Governance signature: ________________________________________________
Title: &KDLUPDQ%RDUGRI&RPPLVVLRQHUV
Date: _______________________________________________
CC: Board of Commissioners
88
AGENDA ABSTRACT
Meeting Date: May 6, 2024
Agenda Title: Resolution Renaming the County Farm Park to the Rotary Club of Roxboro
Centennial Park
Summary of Information:
In recognition of the Rotary Club of Roxboro's centennial year, the club will donate $125,000
towards the future Farm to Park project. The club aligns with the vision of the Person County
Commissioners and the community for this park to become one of North Carolina's most visited
parks for ecological studies, hiking, and biking. The funds can be utilized for signage, science
displays, trail signs, or other necessary amenities. As part of their contribution and in accordance
with the Person County Public Property Naming Policy, the club requested naming rights for the
park as The Rotary Club of Roxboro Centennial Park.
During the April 15th, 2024 Board of Commissioners meeting, the Board approved the Rotary Club’s
request for naming rights of the County Farm Park.
Recommended Action:
Receive and read the prepared resolution renaming the County Farm Park to the Rotary Club of
Roxboro Centennial Park.
Submitted By:
Brian D. Hart, Assistant County Manager
89
Resolution Renaming the County Farm Park to
Rotary Club of Roxboro Centennial Park
WHEREAS, in 2024, the Rotary Club of Roxboro will commemorate their 100th year of service to
Person County, and
WHEREAS, throughout their century of support to our community, the Rotary Club of Roxboro
has supported various projects including distributing dictionaries to third graders, sponsoring a World
War II Veterans’ trip to Washington, DC, establishing a scholarship at Piedmont Community College, and
assisting with the construction of picnic shelters at several County parks, and
WHEREAS, the civic organization’s membership consists of both businesses and professional
men and women who are dedicated to serving others throughout the community, and
WHEREAS, in acknowledgement of the Rotary Club of Roxboro’s centennial year, the
organization has donated $125,000.00 towards the progress and promotion of the County Farm Park
project, which will be appropriately renamed as the Rotary Club of Roxboro Centennial Park in
recognition of both the donation and the undeniable difference that Rotary and its members have made
to Person County.
NOW, THEREFORE, BE IT RESOLVED by the Person County Board of Commissioners that the
naming rights for the Person County Farm Park shall be awarded to the Rotary Club of Roxboro for their
continuous and steadfast commitment to making a positive impact in the community and, as their
mission and motto states, placing “service above self”.
RESOLVED this the 6th day of May, 2024.
____________________________________
Gordon Powell, Chairman
ATTEST:
____________________________________
Michele Solomon, Clerk to the Board
90
AGENDA ABSTRACT
Meeting Date: May 6, 2024
Agenda Title: Person County Schools (PCS) FY25 Budget Request
Summary of Information: Person County’s Adopted Budget for FY24 includes $11,946,673 for
current expenses, $500,000 for technology capital, $555,316 for equipment, and $850,448 for debt
service for Person County Schools. The FY24 Capital Improvement Plan (CIP) provides
$14,165,000 in funding for Person High School improvements and related contingency funds,
installing cameras in all schools and a new roof for South Elementary.
The FY25 CIP funds $2,341,555 in capital projects for PCS, including the new roof for South
Elementary (plus contingency funds) and replacing water fountains at all schools.
Dr. Rodney Peterson, Superintendent, will present PCS’s FY25 budget requests.
Recommended Action: Receive presentation and share comments or questions.
Submitted By: Katherine M. Cathey, County Manager
91
92
PCS Budget
Highlights
County Commissioners Update
May 6, 2024
93
Enrollment Update
Enrollment
Best Day 20/40 End of Year
2024 4295 4309
2023 4321 4229
2022 4267 4252
2021 4272 4274
2020 4327 4266
2019 4363 4287
2018 4449 435094
Pandemic Funding and Impact
●Person County Schools Received $ 16,934,410
○Required to set aside a minimum of 20% for Learning Loss
■$4,233,602
○Used $6,160,584 to upgrade Heating/AC and Quality Air
systems in schools.
●As a result of this loss of funding, the Board of Education returned
to a zero based budgeting model and used a ROI model to
determine the funding needs for the 2024-2025 school year.
95
Impact on Pandemic Funds on Learning
Loss
Recovery Outcomes
Percent of grade levels making overall progress following the pandemic impact
2022 to 2023
96
Pandemic Funding and Impact
●As a result of this loss of funding, the Board of Education
returned to a zero based budgeting model and used a ROI
model to determine the funding needs for the 2024-2025
school year.
●The loss of pandemic funding resulted in the Board of
Education needing to cut $3,500,000 from the current
operating budget.
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2024-2025 Budget Request Highlights
●Anticipated salary increases of 3% and matching retirement increase of 1%
●Hospitalization increase of $538 per employee; $7,557 to $8,095
○Benefits are now an average of salary plus 48%
●The local budget request appropriates $2,633,216 in unrestricted funds to 18 charter
schools.
●NCDPI will begin “funding in arrears” model for the upcoming fiscal year. Districts will
receive funding for FY 24-25 based on their 2nd month ADM from FY 23-24. PCS
allotments for FY 24-25 will reflect this model in terms of school allocated positions.
●The general assembly will continue funding Supplemental Funds for Teacher
Compensation that allocated an additional supplement of $2,800 per certified teacher in
FY 23-24.
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AGENDA ABSTRACT
Meeting Date: May 6, 2024
Agenda Title: Piedmont Community College (PCC) FY25 Budget Request
Summary of Information: Person County’s Adopted Budget for FY24 includes $1,408,338 for
current expenses, $10,000 for the Business Development Center, and $70,000 for equipment for
Piedmont Community College. The FY24 Capital Improvement Plan (CIP) provides $839,000 in
funding for the Early College Building (last installment payment), chiller room upgrades, science lab
renovations, upgrades to Buildings B, C, & G, and a new BDEC entry.
The FY25 CIP funds $7,225,000 in capital projects for PCC, including the acquisition of the
Carolina Pride Carwash Building and various exterior and IT systems improvements. PCC will
contribute $1,835,000 in revenue towards the purchase of the building.
Dr. Pamela G. Senegal, President, and Dr. Reggie Browning, CFO, will present PCC’s FY25 budget
requests.
Recommended Action: Receive presentation and share comments or questions.
Submitted By: Katherine M. Cathey, County Manager
99
Budget Requests
2024-25
Dr. Pamela G. Senegal, President
Dr. Reggie Browning, CFO100
Agenda
1.Introduction, Dr. Reggie Browning-
CFO/VP of Admin. Services
2.Enrollments, key priorities
3.Overview of requests & connection
to PCC and EDC goals
4.Summary
Dr. Reggie Browning
Vice President,
Administrative Services/
Chief Financial Officer
Coming to us from Piedmont
Community Actions, Inc. in
Spartanburg, SC.
101
Caswell County 6,788
Person County 11,781
PIEDMONT COMMUNITY COLLEGE COUNTY
SERVICE AREA
Population Total Ages 18-44
Source: NCSU Belk Center for Community College Leadership and Research -PRESIDENTS’ ACADEMY MARCH 2020 SYMPOSIUM, 2020
# with Some
College, No
Degree
% with Some
College, No
Degree
Caswell County 3,745 17%
Person County 6,008 15%
Service Area 9,753 16%
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Enrollment Update
Fall 2022-Fall 2023:
•System Wide Total FTE Increase: 5%
o Workforce CE: 10%
•PCC Total FTE Increase: 7%
o Workforce CE: 22%
Spring 2023-Spring 2024 Highlights:
•Associate Degree Nursing Increase: +40
FTE:144%
•Cosmetology Increase: +6 FTE: 40%
•General Education Increase: + 13 FTE: 6%
•IT Increase: +7 FTE: 29%
This data was run on 3/11 at 8 a.m.
2022-2023 to 2023-2024 PCC Academic Year
10% Increase in Total FTE
•Data for CE ongoing
Workforce CE Fall FTE: 22% Increase from Fall 2022 to Fall 2023103
PCC Operating Requests Summary
•Salaries of facility services andsupport staff to align with stateincrease for faculty and staff.
•Medical insurance premiums
•Waste removal
•Utilities
•Equipment repair
•Service contracts
•Center for Health AdvancedTechnology & Trades (CHATT)
•Summer 2024 –design
•Fundraising and grant efforts inprocess
•Upfit work begins Q4 of 2024
•Transition of some classesbeginning Q1 of 2025, phasedapproach
•Utilities, grounds, security, ITbegin immediately uponoccupancy
104
Piedmont Community
College Capital
Requests
•CHATT purchase & upfit
•Mechanical, Electrical, and
Plumbing (MEP) for existing
campus systems that are well
beyond useful life
•Exterior improvements
105
Questions?
106
AGENDA ABSTRACT
Meeting Date: May 6, 2024
Agenda Title: Animal Services Ordinance
Summary of Information: Per commissioner request, the Animal Services Director will discuss the
existing Animal Services Ordinance and provide a review of bite statistics over the last three years.
Recommended Action: Receive presentation of information, review Animal Services Ordinance
and discuss possible amendments to be proposed and shared with the Animal Services Advisory
Committee.
Submitted By: Kelli Lewis, Animal Services Director
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AGENDA ABSTRACT
Meeting Date: May 6, 2024
Agenda Title: Appointments to Boards and Committees
Summary of Information: Attached are interested citizen applications for three current vacancies.
Environmental Issues Advisory Committee
1-vacant position available for an unexpired term to 12/31/2025 for a citizen residing in the Mt.
Tirzah Township for the Environmental Issues Advisory Board
1) Sammy Clayton requests appointment
PATS Transportation Advisory Board
3-Year Term: 1 position available for an occupational affiliation representative for a medical related
service
1) Jeremy Buchanan requests appointment
Tourism Development Authority
1-Year Term: 1 position available for a citizen at-large
1) Jeremy Buchanan requests appointment
Recommended Action: Board nomination for appointments as deemed appropriate.
Submitted By: Michele Solomon, Clerk to the Board
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