Agenda Packet September 19 2016PERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
MEETING AGENDA
304 South Morgan Street, Room 215
Roxboro, NC 27573-5245
336-597-1720
Fax 336-599-1609
September 19, 2016
9:00am
CALL TO ORDER…………………………………………………... Chairman Newell
INVOCATION
PLEDGE OF ALLEGIANCE
DISCUSSION/ADJUSTMENT/APPROVAL OF AGENDA
RECOGNITION
ITEM #1
Resolutions of Appreciation ………………………………………… Chairman Newell
Person County Retirees, Annie Gibson & Cynthia Petty
ITEM #2
A Proclamation for the American Cancer Society’s
Relay for Life of Person County ……………………………………. Chairman Newell
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.
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ITEM #3
DISCUSSION/ADJUSTMENT/APPROVAL OF CONSENT AGENDA
A. Budget Amendment #6
B. Tax Adjustments for the month of September 2016
a. Tax Releases
b. NC Vehicle Tax System pending refunds
UNFINISHED BUSINESS:
ITEM #4
Person County Environmental Issues Advisory Committee
Recommendations and Request for the Board of Commissioners
to adopt a Resolution for Improving Roadside Cleanup in Person
County, a Resolution for Education and Action on Recycle Materials,
a Resolution to Re-stimulate the Adopt a Highway Program and a
Resolution for County-wide Mandatory Recycling ………….. Commissioner Jeffers
NEW BUSINESS:
ITEM #5
Mt. Tirzah Stormwater Agreement ………………………………………… Sybil Tate
ITEM #6
Fire and Rescue Audit Proposals …………………………………... Amy Wehrenberg
ITEM #7
Review of the County’s Revolving Loan Fund Program ………………… Heidi York
CHAIRMAN’S REPORT
MANAGER’S REPORT
COMMISSIONER REPORTS/COMMENTS
CLOSED SESSION #1
Closed Session per General Statute 143-318.11(a)(5) for the purpose to consider the
acquisition or lease of real property with the following individuals permitted to attend:
County Manager, Heidi York, Clerk to the Board, Brenda Reaves, and County Attorney,
Ron Aycock.
Note: All Items on the Agenda are for Discussion and Action as deemed appropriate
by the Board.
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RESOLUTION OF APPRECIATION
WHEREAS, Annie Gibson has served the people of Person County
during her tenure as a Field Supervisor with Person
Industries; and
WHEREAS, Annie Gibson has served the citizens of Person County
with honor, integrity, sincerity and dedication, providing
accurate, concise services for twenty-eight (28) years,
July, 1988 – July, 2016; and
WHEREAS, Annie Gibson has earned the respect and admiration of all
who have known her and worked with her throughout her
career; and
WHEREAS, the County of Person recognizes the many contributions
Annie Gibson has made to the County and offers her
sincere best wishes for her retirement.
NOW, THEREFORE, I, David Newell, Sr., Chairman of the Person County
Board of Commissioners, do hereby extend this Resolution of Appreciation
to Annie Gibson for continually striving to make Roxboro and Person
County a better place to live and work.
Adopted this, the 19th day of September, 2016.
____________________________________
David Newell, Sr., Chairman
Person County Board of Commissioners
Attest:
____________________________________
Brenda B. Reaves
Clerk to the Board
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RESOLUTION OF APPRECIATION
WHEREAS, Lieutenant Cynthia Petty has served the people of Person
County during her tenure working for Person County’s
Sheriff Department, most recently as the Sheriff’s Deputy
Division Supervisor; and
WHEREAS, Lieutenant Cynthia Petty has served the citizens of Person
County with honor, integrity, sincerity and dedication,
providing accurate, concise services from July 1987 –
August 2016, retiring with thirty years of service; and
WHEREAS, Lieutenant Cynthia Petty has earned the respect and
admiration of all who have known her and worked with her
throughout her career; and
WHEREAS, the County of Person recognizes the many contributions
Lieutenant Cynthia Petty has made to the County and
offers her sincere best wishes for her retirement.
NOW, THEREFORE, I, David Newell, Sr., Chairman of the Person County
Board of Commissioners, do hereby extend this Resolution of Appreciation
to Lieutenant Cynthia Petty for continually striving to make Roxboro and
Person County a better place to live and work.
Adopted this the 19th day of September, 2016.
____________________________________
David Newell, Sr., Chairman
Person County Board of Commissioners
Attest:
____________________________________
Brenda B. Reaves, NCCCC, CMC
Clerk to the Board
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9/19/2016
Dept./Acct No.Department Name Amount
Incr / (Decr)
EXPENDITURES General Fund
Public Safety 1,836
REVENUES General Fund
Other Revenues 1,836
Explanation:
BUDGET AMENDMENT
Appropriate funds received from the US Marshall's office to fund a computer for use in tracking sex
offenders ($1,836).
BA‐66
AGENDA ABSTRACT
Meeting Date: September 19, 2016
Agenda Title: Tax Adjustments for September 2016
Summary of Information: Attached please find the tax releases and motor vehicle pending
refunds:
1. September 2016 tax releases.
2. September 2016 North Carolina Vehicle Tax System (NCVTS) pending refunds.
Recommended Action: Motion to accept reports and authorize refunds.
Submitted By: Russell Jones, Tax Administrator
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COSSYS PERSON COUNTY TAX OFFICE COLLECTION SCROLL-12:LEVY ADJUSTMENTS ALL TAX YEARS 09092016 PAGE: 1
ACCOUNT # COLREC COUNTY-TAX DISTRICT DISTRICT DOG PENALTY INT/DISC LIEN-COST TOTAL NUMBER TRNREC CLRK DATE
DISTRICT-"
55159 1112011 CLAIBORNE STEVEN LAWRENCE ELDORADO CP
55159 111 44616 -8.43 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -8.43 15577R 973 MP 08052016
-7.40-50 0.00 0.00 -7.40__________ -15.83 REASON:TAG TURNED IN VEHICLE SOLD
4909 3012016 FUQUA DARRELL PERSONAL
4909 301 19913 -18.67 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -18.67 15578R 974 MP 08052016 REASON:REMOVED SW MOVED TO RECN 15291 B & G THOMAS/LOT 3
55691 1012016 PIEDMONT ASPHALT LLC SWR/LH HALLS AGRI BUS
55691 101 27013 -434.90 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -434.90 15579R 982 RH 08092016
REASON:MOVD SW & OFB1 TO REC 27012 F16
18787 3032016 ROSS W WAYNE & DONNA 10&10/100AC & HOUSE 18787 303 7548 -950.11 0.00- 0 0.00-30 0.00 0.00 0.00 0.00 -950.11 15580R 984 RH 08102016
REASON:MVD HSE TO REC 28168 F16
62972 2012016 WASEILEWSKI STACY LOU PERSONAL/BOAT 62972 201 40111 -6.31 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -6.31 15581R 1003 MP 08122016 REASON:BOAT SOLD
26205 2012016 RATCLIFF ANITA SWP LT16 26205 201 35916 -70.46 0.00- 0 0.00- 0 0.00 -7.04 0.00 0.00 -77.50 15582R 1004 MP 08122016 REASON:ONLY OWNS ONE SW
11047 02016 DAVIS CHARLES K & JESSICA SWP/LT11/FLAT RIVER MHP
11047 0 40449 70.46 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 70.46 12146R 1005 MP 08122016 REASON:DISCOVERY FOR LOT 16 FLAT RIVER MHP
1736 2012016 RAMSEY ROBERT T PERSONAL PROPERTY
1736 201 33064 -54.25 0.00- 0 0.00- 0 0.00 -5.43 0.00 0.00 -59.68 15583R 1006 RH 08152016
REASON:DELETE FARM EQUIP F16 NEW INFO RECD
3608 1052016 PANINI 57 CAFE BUSINESS PERSONAL 3608 105 41205 -36.16 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -36.16 15584R 1007 RH 08152016
-34.61-50 0.00 0.00 -34.61__________
-70.77 REASON:BUSINESS CLOSED 6/15 DELETE F16
65055 2012016 PERRY PHILLIP TOMMY PERSONAL
65055 201 40220 -18.06 0.00- 0 0.00- 0 0.00 -1.80 0.00 0.00 -19.86 15585R 1009 RH 08172016
REASON:DUP BILL FOR TRLR
65834 1012016 PROG LEASING LLC BUSINESS PERSONAL 65834 101 33501 -170.58 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -170.58 15586R 1010 RH 08182016
-163.27-50 0.00 0.00 -163.27__________
-333.85 REASON:DUPL BILL SEE REC 33367
55078 2012016 NIELSEN JUDITH PERSONAL/AIRPLANE
55078 201 36333 -80.50 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -80.50 15587R 1011 RH 08192016
REASON:ADJ VALU BAD ENGINE PER RUSSELL
53472 1012016 ARI FLEET LT BUSINESS PERSONAL 53472 101 33249 -211.47 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -211.47 15588R 1012 RH 08192016
-202.41-50 0.00 0.00 -202.41__________
-413.88 REASON:CORRECT YR/VALU OF VEH
21322 3012016 JOHNSON WILLIAM D 22/100AC VIRGINIA AVE LT
21322 301 12735 -198.50 0.00- 0 0.00- 0 0.00 -19.85 0.00 0.00 -218.35 15589R 1023 RH 08252016
-190.00-50 -19.00 0.00 -209.00__________ -427.35 REASON:DELETE BOAT/TRLR SOLD IN 2015
59928 2012016 LONG GABRIELLE PERSONAL
59928 201 40174 -40.74 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -40.74 15590R 1034 MP 08312016
REASON:FORD ESCAPE TAGGED
31890 1152015 HOLLOWAY TAMMIE MERANDA CARWINCO POINTE/LT3/DW&L
31890 115 55009 -0.01 0.00- 0 -0.01-30 0.00 0.00 0.00 0.00 -0.02 2015R 1035 SRJ 08312016
REASON:UNDER ONE DOLLAR
5103 3012016 DUNCAN CURTIS A ESTATE V/L 5103 301 10464 -0.30 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -0.30 2016R 1036 SRJ 08312016
-0.30-50 0.00 0.00 -0.30__________
-0.60
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COSSYS PERSON COUNTY TAX OFFICE COLLECTION SCROLL-12:LEVY ADJUSTMENTS ALL TAX YEARS 09092016 PAGE: 2
ACCOUNT # COLREC COUNTY-TAX DISTRICT DISTRICT DOG PENALTY INT/DISC LIEN-COST TOTAL NUMBER TRNREC CLRK DATE
DISTRICT-"
56624 3012016 RILEY JOHN A JR & OTHERS HOUSE & LOT
56624 301 14481 -0.20 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -0.20 2016R 1037 SRJ 08312016
-0.20-50 0.00 0.00 -0.20__________ -0.40 REASON:UNDER ONE DOLLAR
18858 3012016 WATSON WALTER L & LEIGH G MOUNTAINBROOK/LT7/DW&L
18858 301 6047 -0.19 0.00- 0 -0.01-30 0.00 0.00 0.00 0.00 -0.20 2016R 1038 SRJ 08312016 REASON:UNDER ONE DOLLAR
62316 2022016 RODRIGUEZ VERONICA M PER/SW/260 SHALE CIRCLE
62316 202 35223 -22.28 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -22.28 15591R 1041 MP 09022016
-21.32-50 0.00 0.00 -21.32__________ -43.60 REASON:INCORRECT YEAR ON SINGLEWIDE
63715 1012016 TUNNEL CREEK FARM LLC DEF/T259&60/100AC/HSE
63715 101 523 -453.94 0.00- 0 0.00-30 0.00 0.00 0.00 0.00 -453.94 15593R 1042 MP 09062016 REASON:REMOVED OLD SFD F/16 DGM
23415 5012016 NORFOLK SOUTHERN STATE APPRAISED/COUNTY
23415 501 33034 -140.00 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -140.00 15595R 1080 RH 09062016
REASON:CORRECTION VALUE F16
6581 3012016 PETTIFORD IRA R H/L 6581 301 275 0.00 0.00- 0 0.00-30 -3.00 0.00 0.00 0.00 -3.00 15596R 1083 MP 09082016
REASON:NO DOG REQUESTED REFUND
17488 1142014 LAWSON LOTTIE MAE ESTATE PERSONAL 17488 114 51050 -4.97 0.00- 0 0.00- 0 0.00 -0.50 -0.93 0.00 -6.40 15597R 1084 RH 09082016 -4.69-50 -0.47 -0.88 -6.04__________
-12.44
REASON:RELEASE VEH DECEASED 2013
17488 1152015 LAWSON LOTTIE MAE ESTATE PERSONAL 17488 115 53887 -4.69 0.00- 0 0.00- 0 0.00 -0.47 -0.43 0.00 -5.59 15598R 1085 RH 09082016
-4.42-50 -0.44 -0.41 -5.27__________
-10.86 REASON:RELEASE VEH DECEASED 2013
17488 2012016 LAWSON LOTTIE MAE ESTATE PERSONAL
17488 201 35978 -4.41 0.00- 0 0.00- 0 0.00 -0.44 0.00 0.00 -4.85 15599R 1086 RH 09082016
-4.22-50 -0.42 0.00 -4.64__________ -9.49 REASON:RELEASE VEH DECEASED 2013
64657 1022016 GE EQUIP SMALL TICKET LLC 2014 BUSINESS PERSONAL
64657 102 33328 -27.29 0.00- 0 0.00- 0 0.00 0.00 0.00 0.00 -27.29 15600R 1087 RH 09082016 REASON:DELETE VALUE FOR 2014 YR BILLED IN ERROR
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COSSYS PERSON COUNTY TAX OFFICE COLLECTION SCROLL-12:LEVY ADJUSTMENTS ALL TAX YEARS 09092016 PAGE: 3
TRANSACTION TOTALS PAGE
TRANSACTIONS FROM 1 THROUGH 1095 IN SY0:TAX .MOD AMOUNTS FROM -999999999.99 THROUGH 999999999.99TRANSACTION TYPES:R
TRANSACTIONS 08052016->09082016 0 PAYMENTS 0 DISC/CORR 27 RELEASES TOTAL CREDIT NET CREDIT (PAYMENT+RELEASE) (TOTAL-DISC/CORR)PERSON COUNTY TAX OFFICE 0.00 0.00 -2886.96 2886.96 2886.96LATE LISTING 0.00 0.00 -35.53 35.53 35.53
DOG 0.00 0.00 -3.00 3.00 3.00
CODE DISTRICT NAME 30 STORMWATER FEE 0.00 0.00 -0.02 0.02 0.02 --------------- --------------- --------------- --------------- --------------- SUB-TOTAL 0.00 0.00 -2925.51 2925.51 2925.51
STATE 3PCT INTEREST 0.00 0.00 0.00 0.00 0.00
DISCOUNT 0.00 0.00 0.00 0.00 0.00INTEREST 0.00 0.00 -1.36 1.36 1.36LIEN SALE COST 0.00 0.00 0.00 0.00 0.00 --------------- --------------- --------------- --------------- ---------------
TOTAL 0.00 0.00 -2926.87 2926.87 2926.87
50 CITY OF ROXBORO 0.00 0.00 -632.84 632.84 632.84LATE LISTING 0.00 0.00 -20.33 20.33 20.33 --------------- --------------- --------------- --------------- ---------------
SUB-TOTAL 0.00 0.00 -653.17 653.17 653.17
DISCOUNT 0.00 0.00 0.00 0.00 0.00INTEREST 0.00 0.00 -1.29 1.29 1.29 --------------- --------------- --------------- --------------- --------------- TOTAL 0.00 0.00 -654.46 654.46 654.46
TOTAL TAXES 0.00 0.00 -3578.68 3578.68 3578.68TOTAL LIEN COST 0.00 0.00 0.00 0.00 0.00TOTAL DISCOUNT 0.00 0.00 0.00 0.00 0.00
TOTAL INTEREST 0.00 0.00 -2.65 2.65 2.65
TOTAL STATE 3PCT INTEREST 0.00 0.00 0.00 0.00 0.00 =============== =============== =============== =============== =============== GRAND TOTAL 0.00 0.00 -3581.33 3581.33 3581.33
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Payee NameAddress 3Refund Type Refund ReasonCreate DateTax Jurisdiction Levy Type Change Interest Change Total Change01Tax ($6.37)$0.00 ($6.37)Refund$6.3701Tax ($2.33)$0.00 ($2.33)Refund$2.3301Tax ($7.84)$0.00 ($7.84)Refund$7.8401Tax ($9.71)$0.00 ($9.71)Refund$9.7101Tax ($23.56)$0.00 ($23.56)Refund $23.5601Tax ($8.04)$0.00 ($8.04)Refund$8.0401Tax ($52.56)$0.00 ($52.56)Refund $52.5601Tax ($15.87)$0.00 ($15.87)Refund $15.8701Tax ($6.59)$0.00 ($6.59)Refund$6.5901Tax ($91.63)$0.00 ($91.63)Refund $91.6301Tax ($16.17)$0.00 ($16.17)50Tax ($15.48)$0.00 ($15.48)Refund $31.6501Tax ($22.49)$0.00 ($22.49)Refund $22.4901Tax ($270.83)$0.00 ($270.83)Refund $270.8301Tax ($63.70)$0.00 ($63.70)Refund $63.7001Tax ($40.83)$0.00 ($40.83)50Tax ($38.50)$0.00 ($38.50)50 Vehicle Fee $0.00$0.00$0.00Refund $79.3301Tax ($50.02)$0.00 ($50.02)Refund $50.0201Tax ($105.27)$0.00 ($105.27)Refund $105.2701Tax ($15.91)$0.00 ($15.91)Refund $15.9101Tax ($18.37)$0.00 ($18.37)Refund $18.37CLAY, ROXIE ROXBORO, NC 27573 Proration Vehicle Sold 08/22/2016CLARK, BETTY SNAPP ROXBORO, NC 27574 Proration Vehicle Sold 08/12/2016CHAMBERS-PHELPS, TONYA DELAINE TIMBERLAKE, NC 27583 Proration Vehicle Sold 08/09/2016CHAMBERS, CURTIS HOWARD JR ROXBORO, NC 27574 Proration Vehicle Sold 08/11/2016CARVER, ESTHER RUTH ROXBORO, NC 27573 Proration Vehicle Sold 08/22/2016CARMICHAEL, ELIZABETH MARTIN ROXBORO, NC 27574 Proration Vehicle Sold 08/23/2016CAMERON, CHERYL TIMBERLAKE, NC 27583 Adjustment >= $100Military 08/30/2016BURKE, ROBAH KERNER JR ROXBORO, NC 27574 Proration Vehicle Totalled08/05/2016BROOKS, ROBERT JULIAN JR ROXBORO, NC 27573 Adjustment < $100Over Assessment09/01/2016BRANN, EARL THOMAS HURDLE MILLS, NC 27541 Proration Vehicle Sold 08/30/2016BOWES, GLENN MCCOY ROXBORO, NC 27574 Proration Vehicle Sold 08/22/2016BLANKS, CYNTHIA CLAYTON ROXBORO, NC 27574 Proration Vehicle Sold 08/11/2016BESADA, AMGAD ROXBORO, NC 27573 Proration Vehicle Sold 09/01/2016BENNETT, SHARITA SHAKONNA ROXBORO, NC 27574 Proration Vehicle Sold 08/30/2016BENNETT, SHARITA SHAKONNA ROXBORO, NC 27574 Proration Vehicle Sold 08/30/2016B & B CLEANING SERVICE OFROXBORO, INC ROXBORO, NC 27574 Proration Vehicle Sold 08/30/2016B & B CLEANING SERVICE OFROXBORO, INC ROXBORO, NC 27574 Proration Vehicle Sold 08/30/2016B & B CLEANING SERVICE OFROXBORO, INC ROXBORO, NC 27574 Proration Tag Surrender 08/30/2016B & B CLEANING SERVICE OFROXBORO, INC ROXBORO, NC 27574 Proration Vehicle Sold 08/30/201611
Payee NameAddress 3Refund Type Refund ReasonCreate DateTax Jurisdiction Levy Type Change Interest Change Total Change01Tax ($9.89)$0.00 ($9.89)Refund$9.8901Tax ($23.48)$0.00 ($23.48)Refund $23.4801Tax ($35.87)$0.00 ($35.87)Refund $35.8701Tax ($40.63)$0.00 ($40.63)50Tax ($38.31)$0.00 ($38.31)50 Vehicle Fee $0.00$0.00$0.00Refund $78.9401Tax ($1.19)$0.00 ($1.19)Refund$1.1901Tax ($4.20)$0.00 ($4.20)Refund$4.2001Tax ($319.80)$0.00 ($319.80)50Tax ($306.09)$0.00 ($306.09)50 Vehicle Fee ($20.00)$0.00 ($20.00)Refund $645.8901Tax ($12.13)$0.00 ($12.13)Refund $12.1301Tax ($30.45)$0.00 ($30.45)Refund $30.4501Tax ($12.26)$0.00 ($12.26)Refund $12.2601Tax ($14.18)$0.00 ($14.18)50Tax ($13.37)$0.00 ($13.37)50 Vehicle Fee $0.00$0.00$0.00Refund $27.5501Tax ($24.41)$0.00 ($24.41)Refund $24.4101Tax ($36.57)$0.00 ($36.57)Refund $36.5701Tax ($70.41)$0.00 ($70.41)Refund $70.4101Tax ($33.83)$0.00 ($33.83)Refund $33.8301Tax ($169.72)$0.00 ($169.72)50Tax ($160.02)$0.00 ($160.02)50 Vehicle Fee $0.00$0.00$0.00Refund $329.74LEWIS, CARTER LOVE ROXBORO, NC 27573 Proration Vehicle Sold 08/11/2016HODGE, EMILY THROWER SEMORA, NC 27343 Proration Vehicle Sold 09/02/2016HILL, MELANIE REID ROUGEMONT, NC 27572 Proration Vehicle Sold 09/01/2016HERMAN, TRACY MICHELLE TIMBERLAKE, NC 27583 Proration Vehicle Sold 08/22/2016HARRIS, DUSTIN GRAY TIMBERLAKE, NC 27583 Proration Vehicle Sold 08/12/2016HAMLETT, DONNELL ALEXANDER ROXBORO, NC 27573 Proration Vehicle Sold 08/22/2016GUTHRIE, KEELEA BRIANA ROXBORO, NC 27574 Proration Vehicle Sold 08/30/2016GRIFFIN, KIMBERLY ROBERSON ROXBORO, NC 27574 Proration Vehicle Sold 08/30/2016GILL, HENRY WILLIAM ROXBORO, NC 27574 Proration Vehicle Sold 08/22/2016GET LIT SPECIAL EVENT LIGHTING LLC HURDLE MILLS, NC 27541 Adjustment >= $100Change of County08/30/2016GENTRY, TIMOTHY PERKINS ROXBORO, NC 27574 Proration Vehicle Sold 08/22/2016FUQUA, JUNE HARRIS ROXBORO, NC 27574 Proration Vehicle Sold 09/07/2016FRANKLIN, MICHAEL WAYNE ROXBORO, NC 27573 Proration Vehicle Sold 08/29/2016FIRST CHOICE LEASING DURHAM, NC 27717 Proration Vehicle Sold 08/10/2016FIELDS, BELINDA BARKER TIMBERLAKE, NC 27583 Proration Vehicle Sold 09/06/2016EMERY, CHARLES HENRY TIMBERLAKE, NC 27583 Proration Vehicle Sold 08/31/201612
Payee NameAddress 3Refund Type Refund ReasonCreate DateTax Jurisdiction Levy Type Change Interest Change Total Change01Tax ($15.01)$0.00 ($15.01)Refund $15.0101Tax ($233.77)$0.00 ($233.77)Refund $233.7701Tax ($8.82)$0.00 ($8.82)Refund$8.8201Tax ($10.81)$0.00 ($10.81)Refund $10.8101Tax ($11.74) ($1.05) ($12.79)50Tax ($11.07) ($0.44) ($11.51)50 Vehicle Fee $0.00$0.00$0.00Refund $24.3001Tax ($9.45)$0.00 ($9.45)50Tax ($9.05)$0.00 ($9.05)50 Vehicle Fee ($20.00)$0.00 ($20.00)Refund $38.5001Tax ($41.12)$0.00 ($41.12)50Tax ($38.77)$0.00 ($38.77)50 Vehicle Fee $0.00$0.00$0.00Refund $79.8901Tax ($11.16)$0.00 ($11.16)50Tax ($10.53)$0.00 ($10.53)50 Vehicle Fee $0.00$0.00$0.00Refund $21.6901Tax ($75.67)$0.00 ($75.67)Refund $75.6701Tax$0.00$0.00$0.0050Tax ($109.03)$0.00 ($109.03)50 Vehicle Fee ($10.00)$0.00 ($10.00)Refund $119.0301Tax ($14.51)$0.00 ($14.51)Refund $14.5101Tax ($13.54)$0.00 ($13.54)Refund $13.5401Tax ($20.80)$0.00 ($20.80)Refund $20.8001Tax ($6.82)$0.00 ($6.82)50Tax ($6.43)$0.00 ($6.43)50 Vehicle Fee $0.00$0.00$0.00Refund $13.25SHARP, JACK WILLIAM ROXBORO, NC 27573 Proration Vehicle Sold 09/06/2016SCOTT, MARGARET BETTS ROXBORO, NC 27574 Proration Vehicle Totalled08/05/2016SCHULER, PAUL JEFFREY TIMBERLAKE, NC 27583 Proration Vehicle Totalled08/11/2016RUSSELL, CHARLES DANNIE TIMBERLAKE, NC 27583 Proration Vehicle Totalled08/12/2016ROXBORO ANIMAL HOSPITAL PA ROXBORO, NC 27573 Adjustment >= $100Situs error 08/16/2016RICHARDSON, ALEX TIMOTHY ROXBORO, NC 27574 Adjustment < $100Over Assessment09/01/2016REID, MARTHA HOLCOMB ROXBORO, NC 27573 Proration Vehicle Sold 09/01/2016PURNELL, MARY FUQUA ROXBORO, NC 27573 Proration Vehicle Sold 09/07/2016PERSON COUNTY GROUP HOME, INC ROXBORO, NC 27573 Adjustment < $100Exempt Property08/30/2016PAYLOR, DOROTHY BASS ROXBORO, NC 27573 Proration Vehicle Totalled08/22/2016PAINTER, TRACY MCCULLOUGH HURDLE MILLS, NC 27541 Proration Vehicle Sold 08/11/2016NORWOOD-SMITH, APRIL NICOLE ROUGEMONT, NC 27572 Proration Vehicle Sold 08/22/2016MOORE, KEVIN ANTONIO ROXBORO, NC 27573 Proration Tag Surrender 08/30/2016MARTIN, CONNIE WILLIAMSON ROXBORO, NC 27574 Proration Vehicle Sold 08/22/201613
Payee NameAddress 3Refund Type Refund ReasonCreate DateTax Jurisdiction Levy Type Change Interest Change Total Change01Tax ($44.69)$0.00 ($44.69)Refund $44.6901Tax ($33.67)$0.00 ($33.67)Refund $33.6701Tax ($11.74)$0.00 ($11.74)Refund $11.7401Tax ($31.88)$0.00 ($31.88)Refund $31.8801Tax ($9.59)$0.00 ($9.59)50Tax ($9.04)$0.00 ($9.04)50 Vehicle Fee ($10.00)$0.00 ($10.00)Refund $28.63WILBORN, NINA WHITFIELD ROXBORO, NC 27573 Proration Vehicle Sold 08/22/2016WHITMAN, JACK CHARLES JR ROUGEMONT, NC 27572 Proration Vehicle Sold 08/11/2016WEST, BILLIE GRINSTEAD ROXBORO, NC 27574 Proration Vehicle Sold 08/24/2016THAXTON, CHERYL TIMBERLAKE, NC 27583 Adjustment < $100Military 08/22/2016SIMPSON, JAMES EDWARD ROXBORO, NC 27574 Proration Vehicle Sold 08/22/201614
Resolution for Improving Roadside Cleanup in Person County
Whereas the NC DOT budgets approximately $16 million a year for litter removal according to
DOT Representatives;
Whereas Person County is eager to reinstate a cleanup program for County roadsides; and
Whereas Person County requests equal consideration in the state-wide litter removal process.
Now, therefore, be it Resolved, that NC DOT:
1. Supply details to each county regarding how funds are allocated by county; and
2. Give an accounting as to how those funds are used.
Adopted this 19th day of September, 2016.
_________________________________________
David Newell, Sr., Chairman
Person County Board of Commissioners
Attest:
_________________________________________
Brenda B. Reaves. CMC, NCCCC
Clerk to the Board of Commissioners
15
Resolution for Education and Action on Recycle Materials
Whereas many recyclable materials are being trashed throughout every county;
Whereas these materials can provide more revenue when recycled than when buried;
Whereas many of these items are on the list that are required to be recycled; and
Whereas action is required at the state level;
Now, therefore, be it Resolved, that the NC General Assembly:
1. Increase the recycling of these items by imposing a deposit on bottles and cans; and
2. Impose a deposit on recyclable packaging materials.
Adopted this 19th day of September, 2016.
_________________________________________
David Newell, Sr., Chairman
Person County Board of Commissioners
Attest:
_________________________________________
Brenda B. Reaves. CMC, NCCCC
Clerk to the Board of Commissioners
16
A Resolution to Re-stimulate the Adopt A Highway Program
Whereas the state has an Adopt A Highway program that is not doing the job of keeping the
roadsides clean;
Whereas many of the roads have not been adopted; and
Whereas many of those that have been adopted are not being cleaned on a regular basis.
Now, therefore, be it Resolved, that the Adopt a Highway Coordinator:
1. Request regular reporting from those who have adopted a highway;
2. Inform and educate the county on what is being done; and
3. Make a plan with a county coordinator to expand and improve the local program.
Adopted this 19th day of September, 2016.
_________________________________________
David Newell, Sr., Chairman
Person County Board of Commissioners
Attest:
_________________________________________
Brenda B. Reaves. CMC, NCCCC
Clerk to the Board of Commissioners
17
Resolution for County-wide Mandatory Recycling
Whereas landfill space use can be minimized through the use of our recycling center;
Whereas the statewide waste reduction goal is 40 %, and Person County is about 5%;
Whereas it costs county citizens approximately $40 a ton to bury a ton of recyclables;
Whereas Person County is losing a revenue stream when people fail to recycle; and
Whereas Person County is violating state recycling laws by wasting these valuable resources.
Now, therefore, be it Resolved, that the Person County Board of Commissioners:
1. Take a position on recycling that shows they are examples for citizens to follow.
2. Initiate programs to maximize the use of our recycle center.
3. Require citizens to abide by the state laws and either bring their recyclables to the Person
County Recycling Center or pay a collector to dispose of them in the proper manner.
Adopted this 19th day of September, 2016.
_________________________________________
David Newell, Sr., Chairman
Person County Board of Commissioners
Attest:
_________________________________________
Brenda B. Reaves. CMC, NCCCC
Clerk to the Board of Commissioners
18
AGENDA ABSTRACT
Meeting Date: Sept. 12, 2016
Agenda Title: Mt. Tirzah stormwater agreement
Background information:
The State has agreed to construct a tower at Mt. Tirzah in order to improve public safety
communication for the State and the County.
Summary of Information:
The disturbed area will be greater than 12,000 sq ft, so the State will be required to engineer and
construct a stormwater BMP. The BMP will be located on Person County property, so the county
will be responsible for maintaining and inspecting the BMP in perpetuity. Stormwater funds will be
used to pay for maintenance, which could include mowing, planting, and trash removal and
inspections.
A detailed stormwater agreement will be created outlining the type of maintenance and inspections
required.
Recommended Action: Approve staff to enter into a stormwater agreement for the stormwater BMP
at Mt. Tirzah.
Submitted By: Assistant County Manager, Sybil Tate
19
AGENDA ABSTRACT
Meeting date:
September 19, 2016
Consent Agenda Title:
Fire and Rescue Audit Proposals
Summary of Information:
As allowed under the current terms of the special purpose audit proposal for the fire
and rescue agencies, we have negotiated with the current contracted auditor (Winston,
Williams, Creech & Evans) to provide audit services for FY2016 to eight volunteer
fire departments. Please note that their proposal does not incorporate Woodsdale
Volunteer Fire Department for which they had to exclude due to having a staff
member that recently performed some financial services for this agency, disqualifying
their firm from being able to offer an independent opinion of Woodsdale’s audit for
FY2016. Their estimated cost per agency is offered at $2,750 per report, which is the
same amount they charged for the recently published FY2014 fire and rescue audits.
Due to the independent opinion issue with Woodsdale, we submitted a request for
proposal and received one from William L. Stark and Company (Henderson, NC) who
has offered to provide the requested services for Woodsdale Volunteer Fire
Department at a cost of $2,950, slightly above the estimate from WWCE. Should both
proposals be approved, it is recommended that the total cost of $24,950 be
appropriated from fund balance to the contracted services line item in Governing
Body, where the previous fire and rescue audit contracts were previously expensed.
Recommended Action:
To approve both audit proposals and funding as presented for the nine volunteer fire
and rescue departments.
Submitted By:
Amy Wehrenberg, Finance Director
20
Special Purpose Audit Proposal
Cash Receipts and Disbursements Audits
of Volunteer Fire Departments and Rescue Squad
Funded By Person County
For the Fiscal Year Ended
June 30, 2016
121
August 8, 2016
Person County Finance Office
304 S. Morgan Street, Room 219
Roxboro, NC 27573
We would like to thank you for extending our firm an invitation to submit a proposal to perform
the special purpose audits of the Volunteer Fire Departments and Rescue Squad Funded by
Person County for the fiscal year ended June 30, 2016. We have provided accounting, tax and
audit services for several Volunteer Fire Departments over the last several years (Attachment
#1).
Response to Request for Proposal
1. Our firm is best qualified to perform the audit of Person County Volunteer Fire
Departments and Rescue Squad based on:
• Over 27 years of experience in auditing non-profits in North Carolina,
• Over 20 years of experience in auditing volunteer fire departments in North Carolina,
• Continuous service provided to our clients over the years – current average of 11
years of service to our clients,
• Continuous service provided to our non-profit clients over the years – current average
of 13 years of service to our non-profit clients,
• Continuous service provided to our volunteer fire department clients over the years –
current average of 12 years of service to our volunteer fire departments,
• Commitment to continued education and training, particularly in the governmental
and non-profit arena – evidenced by an average of over 40 hours per person per year
in accounting and auditing education, and
• Commitment to the governmental and non-profit industry.
We have included lists of our current audit and review volunteer fire department clients
as Attachment 1 to this audit proposal.
222
We strive to build strong working relationships with our clients and provide them with
exceptional service and expertise. Our firm is proud to report that on average, we have
provided over 11 years of continuous service to our audit clients. We have served
approximately 57% of the number of our current audit clients for a period of 10 or more
years.
2. The firm’s management monitors compliance with independence standards in accordance
with the firm’s quality control document. All professionals who work on accounting and
auditing engagements that are required to be independent, sign a representation letter
when hired and annually thereafter acknowledging their familiarity with the firm’s
relevant ethical requirements policies and procedures, particularly with regards to
independence. The representation letter also lists known circumstances and relationships
that may create a potential threat to independence or violate the firm’s relevant ethical
requirements policy. Additionally, management will determine if our firm is independent
when considering whether to accept or continue an audit engagement.
3. Winston, Williams, Creech, Evans & Co., LLP has an office located in Oxford, North
Carolina. Our firm has a total of 16 employees with 3 partners, 4 CPA’s (managers), 3
senior accountants and 6 staff accountants. The number of people located within our
local office who will handle the audit are as follows:
Partners 1
Managers 1
Senior Accountants 1
Professional experience for each senior and higher level person assigned to the audit is as
follows:
A. James P. Winston, II, CPA (Partner)
Graduated from Campbell University in 1977 with a Bachelor of Business
Administration and continued his education at NC State and Duke
Worked in public accounting from 1978 to 1983, primarily concentrating on
audits of for-profit and non-profit entities
Worked for Huyck Formex, a large Division of BTR, PLC from 1983 to 1992
Audit partner for Winston, Williams, Creech, Evans & Company, LLP since
1993, concentrating primarily on governmental and non-profit accounting and
auditing
Active member of the North Carolina Association of Certified Public Accountants
(NCACPA) and currently serves on the Governmental Accounting and Auditing
(GAA) Committee and the Technical Resources Subcommittee of the GAA.
Former chair of the GAA Committee
Member of both the American Institute of Certified Public Accountants (AICPA)
and the North Carolina Government Finance Officers’ Association (NCGFOA)
Member of the fraud panel at the Fall 2013 meeting of the NCGFOA
323
B. Tara H. Roberson, CPA (Manager)
Graduated from North Carolina State University with a Master of Accounting and
a Bachelor of Science in Accounting, Magna Cum Laude
Worked for Ernst & Young, LLP in roles from staff through senior manager in
their audit department from 1998-2009 serving clients in the retail/manufacturing,
real estate, not-for-profit and health sciences industries. Her real estate clients
included audits under OMB Circular A-133.
Served as Senior Manager of Accounting and Financial Reporting for Sensus
USA, Inc. for 2010-2011
Joined our firm as a Manager in July 2011 and has focused primarily on audits of
county governments
Member of both the AICPA and the NCACPA organizations, serves on the
NCACPA Governmental Accounting and Auditing (GAA) Committee and serves
on the Technical Resources Subcommittee of the GAA Committee
Serves as treasurer for Mustard Seed Academy and West Oxford Elementary
School PTO
C. Alex Elliott (Senior Accountant)
Graduated from North Carolina State University with a Bachelor’s Degree in
Accounting. He has worked on numerous fire department audits and tax
preparation for various fire departments since joining our firm in 2010.
The specialized skills, training and background in public finance of the individuals
assigned to this audit are as follows:
The individuals assigned to this audit have over 45 years of combined experience
in auditing local governments and non-profits in the State of North Carolina.
The manager and partner assigned to this audit are active in the NCACPA Local
Government Accounting and Auditing Committee. Jim Winston is the past
chairman of this committee.
Our audit staff members are committed to being knowledgeable in the
governmental accounting and auditing industry. In fact, for each of the past three
years, our audit staff members have obtained an average of roughly 40 hours of
CPE per year in accounting and auditing courses and of that average, roughly 30
hours of governmental accounting and auditing courses for each year.
Our firm is an active member of the AICPA Audit and Review Quality Center.
4. We utilize industry-leading audit software developed by PPC, a Thomson Reuters
company. We utilize PPC’s SMART Practice Aids software that allows us to tailor and
streamline our audit programs and practice aids workpapers for each individual audit
client based on the industry and the type of audit being provided. The functionality and
features of the PPC software enable us to increase audit quality as well as efficiency. The
information we obtain during our audit planning and risk assessment procedures and from
424
internal control testing is utilized by our audit team to help generate tailored audit
programs for the substantive testing we will perform during our audit fieldwork.
After gaining an understanding of the Department’s internal controls and performing our
risk assessment, our audit approach will consist of a combination of detail testing and
analytic review to obtain reasonable assurance that an account is free of material
misstatement.
When performing the audit, if we decide that analytical procedures or other substantive
procedures do not provide sufficient appropriate audit evidence with respect to the
remaining balance of an item, we will perform tests of details to the remaining balance.
We will then make a determination as to whether we should use audit sampling or expand
our audit procedures to individually significant items to test the remaining balance. If the
audit team agrees that audit sampling will be the best way to test the remaining balance,
we will make a determination based on risk assessment as to whether we will utilize
statistical or non-statistical sampling for this test work.
When performing our understanding of the Department’s internal controls and risk
assessments for the Department, we will analyze the cost benefit of utilizing automated
processes and internal control testing as a method to reduce control risk and possibly
reduce the amount of substantive testing that will be required on particular account
balances and classes of transactions. If it is determined that it will be beneficial to the
audit to utilize automated processes and test controls then an appropriate audit program
will be created for that work when creating our audit programs for substantive testing.
Our audits do not currently utilize the work of computer audit specialists. Our current
audit team has had training in computer auditing techniques and will apply those as
deemed appropriate in our planning of the audit.
We will deliver the Client Assistance Package that will contain a list of any items that we
will need for the audit that are not already outlined in the RFP to the fire departments and
rescue squad during our individual, on-site audit planning meeting. We encourage our
clients to transmit as many audit items as possible to us electronically. To facilitate this
process, we provide each of our clients with a login to our client portal. The portal
functions as a secure (encrypted), high-speed medium for the transfer of files between
you and our firm.
We will communicate our understanding of the terms of the engagement in an
engagement letter before the start of fieldwork with management and the board of
directors. This engagement letter and any other communications with the board will be
with both the individual fire department or rescue squad and the Person County Board of
Commissioners. During the audit, if any issues are encountered or information needs to
be communicated, we will first meet with management of the individual fire departments
or the rescue squad. At the end of the audit, we will obtain a management representation
letter from each individual fire department and rescue squad. We will also issue a letter
to the individual fire department and rescue squad board of directors. This letter will also
525
be provided to the Person County Board of Commissioners. The letter will detail
required communications and list any issues encountered during the audit. We will also
be available to present to the individual board of directors and rescue squad and Person
County if the parties request us to do so.
We will include in the management letter any recommendations we have for
strengthening internal controls and any suggestions we may have for increasing the
efficiency or effectiveness of the individual fire department or rescue squad’s operations.
5. Our fee proposal for the fiscal year 2016 special purpose audit is $22,000. This breaks
down to $2,750 for each fire department and rescue squad. Woodsdale Volunteer Fire
Department is not included in this proposal as we are not independent with respect to
Woodsdale Volunteer Fire Department.
Our audit team for this engagement will consist of the following individuals:
A. James Winston, II – Partner responsible for all phases of the audit, approximately
10% of total audit hours
B. Tara Roberson – Manager, approximately 30% of total audit hours.
C. Alex Elliott – Senior Accountant, approximately 60% of audit hours.
Please see the Summary of Costs included as Attachment #3.
6. Our fees included in this proposal include initial consultation on technical assistance
required by you or members of your staff. If further work is required, we will negotiate
any necessary fees based on standard hourly rates.
Standard Hourly Rates by Level:
Partner $250
Manager $175
Staff $125
7. We have attached a list of other volunteer fire departments that we serve along with
contact information for that client. Please see Attachment #1 for that list. We have other
similarly sized clients of both the partner and manager. They are listed below. Please let
us know if you would like contact information for any of those clients.
• Town of Youngsville ABC Board
• Person County Tourism Development Authority
• Granville County Tourism Development Authority
8. Our firm participates in the AICPA Peer Review Program. Firms can receive a rating of
pass, pass with deficiencies or fail. We are pleased to report that our firm received a peer
review rating of pass for 2014, our most recent peer review period. Additionally, our
firm received an unmodified opinion with no letter of comments, which represents the
best available opinion that can be issued, for 2011, 2008, 2005, 2002, 1999 and 1996.
626
We have included a copy of our 2014 peer review letter as Attachment 2 to this audit
proposal.
The partner listed above and members of our staff that serve in our audit department have
met the continuing professional education requirements (“CPE”) of the North Carolina
State Board of Certified Public Accountant Examiners. Additionally, each of the
individuals mentioned above have met the continuing education requirements of Yellow
Book.
All members of our staff receive a minimum of 40 hours of CPE each year. Audit team
members obtain at least 80 CPE hours of accounting and auditing every two years, with a
minimum of 24 of these hours being related to governmental and non-profit accounting
and auditing. Our firm is committed to ensuring that each of our audit staff members has
the knowledge and skills necessary to assist the audit team in performing a high-quality
audit for each of our clients.
There has never been any regulatory action taken by an oversight body against our firm.
We certify that the information contained in this audit proposal is complete and accurate to the
best of our knowledge. We also certify that all partners and managers are Certified Public
Accountants licensed by the North Carolina State Board of Certified Public Accountant
Examiners.
We would like to thank you for allowing us to submit this proposal and we look forward to
working with you.
Sincerely,
James P. Winston, II, CPA
Winston, Williams, Creech, Evans & Co, LLP
P. O. Box 1366
Oxford, NC 27565
727
Attachment 1
1. Total Community Fire Dept. of Berea (Compilation and Tax) Emily Hicks (919) 693-7035
2. Spring Hope Fire Dept. (Audit and Tax) Stuart Griffin (252) 459-2313
3. Momeyer Volunteer Fire-Rescue (Audit and Tax) Alma Edwards (252) 459-3402
4. Granville Rural Fire Dept. (Tax and Other) Haywood Faucette (919) 693-1251
5. Stem Community Fire Dept. (Tax and Other) Lonnie Cole (919) 528-4942
6. Providence Community Fire Dept. (Tax and Other) Amos Harris (919) 690-1193
7. Oxford Volunteer Fire Dept. (Tax and Other) Gill Richardson (919) 693-3155
8. Stovall Volunteer Fire Dept. (Tax and Other) Charles Thompkin (919) 691-3781
9. Cornwall Volunteer Fire Dept. (Tax and Other) Mark Boyd (919) 691-7550
10. 8 Volunteer Fire Departments of
of Person County (Tax and Other) Person Co. Finance (336) 597-1726
828
Attachment 2
2014 Peer Review Letter
929
1030
Attachment 3
Summary of Costs – cost is the same for each fire department and rescue squad
1. Base Audit
Includes personnel costs, travel, and on-site work
$ 2,000*
2. Special Purpose Audit Report & Financials Preparation per agency
Includes cost of 5 bound copies of the report
750
3. Extra Audit Service
Partner $250 per hour
Manager $175 per hour
Senior Accountant $125 per hour
Total each department/squad $2,750
Number of departments/squads x 8
GRAND TOTAL $22,000
* These fees quoted above do not include any requirements under Governmental Auditing
Standards (i.e. Yellow Book Audits and A133). Governmental Auditing Standards would
be required if the fire department or rescue squad receives more than $100,000 in State or
Federal funding.
1131
Audit Proposal and
Qualifications
Woodsdale Volunteer
Fire Department
32
33
EXHIBIT I
1.The special purpose audit will be completed by April 30, 2017, following the close of the
fiscal year on June 30, 2016.
2.Thespecialpurposeauditwillbeperformedinaccordancewithauditingstandardsgenerally
acceptedintheUnitedStatesofAmerica.Thefinancialstatementswillbeinconformitywith
accountingprinciplesgenerallyacceptedintheUnitedStatesofAmericaandwillincludethe
Statement of Cash Receipts and Disbursements, and additional information, as required.
3.Known organizations for whom we will be conducting audits during the same period in
which the Woodsdale Volunteer Fire Department’s audit is conducted:
Town of Stovall
Kerr Area Transportation Authority
Choanoke Public Transportation Authority
Alliance Rehabilitative Care, Inc.
D.D. Residential Services, Inc.
Kerr-Tar Regional Economic Development Corporation
City of Henderson
34
EXHIBIT II
Governmental and nonprofit entities for whom we have provided audit services in the past five
(5) years:
Town of Stovall
Janet Parrott
693-4646
Kerr Area Transportation Authority
Rob Brink
438-2573
Choanoke Public Transportation Authority
Pamela Perry
(252) 539-2022
D.D. Residential Services, Inc.
Debbie Wells
438-6786
Alliance Rehabilitative Care, Inc.
Jeanne Harrison
492-8699
Kerr-Tar Regional Economic Development Corporation
Diane Cox
436-2040
City of Henderson
Frank Frazier
430-5711
35
Firm’s Qualifications
William L. Stark
and Company
36
Firm Experience and Qualification of Personnel
1.Personnel Assigned to Audit
Audit Partner 1
Audit Senior 1
Clerical 1
3
2./3. Current and Prior Government and Nonprofit Clients
Client Type of Service Years
Kerr Tar Regional Council
of Governments Single Audit 4
County of Vance Audit 1
*City of Henderson Audit 2
Single Audit 15
Block Grant Audits Various
Fixed Assets Study 1
Compilation 2
*Town of Norlina Audit 2
Single Audit 5
*Town of Stovall Audit 13
Single Audit 14
*Kerr Area Transportation
Authority Audit 4
Single Audit 27
Computer Installation 1
Cash Flow Analysis
and Budgeting 1
*Choanoke Public Transportation Audit 3
Authority Single Audit 25
Computer Installation 1
Franklin-Vance-Warren Audit 6
Opportunity, Inc.Single Audit 27
37
Client Type of Service Years
N.C. Senior Citizens, Inc.Audit 3
Single Audit 5
Franklin-Vance-Warren
Housing of Franklin Co., Inc.Cost Certification 1
Single Audit 23
Region K Senior Services, Inc.Audit 1
Single Audit 3
*Alliance Rehabilitative Care, Inc.Single Audit 22
(Formerly, Twelve Steps Home, Inc.)Audit 2
Franklin-Vance-Warren
Housing of Warren Co., Inc.Audit 5
North Central Housing Cost Certification 1
Development Corp.Audit 3
*D.D. Residential Services, Inc.Single Audit 8
Warren County ABC Board Audit 3
*Granville-Vance District Health Dept.Single Audit 7
*Town of Kittrell Audit 10
*Kerr-Tar Regional Economic
Development Corporation Audit 7
Single Audit 2
Vance Charter School Single Audit 4
Town of Butner Audit 4
Single Audit 1
*Indicates current client
4.AICPA Sponsored or Comparable Quality Control Programs
A) We are members of AICPA and participate in peer review courses
administered by the NCACPA.
B)We received a favorable peer review evaluation on October 27, 2014.
C) William L. Stark, Jr. currently serves on the NCACPA Peer Technical
Executive Committee.
38
D) Strong attendance record at numerous national, state, and local continuing
professional education programs.
E)We have a well maintained up-to-date library.
F)Wehaveweeklystaffmeetingstocommunicatepolicyandtechnicalchanges.
5.Professional Experience in Governmental Auditing
Audit Partner - M. Curtis Averette, Jr., CPA
Audit Years Position
City of Henderson 4, 9 Senior/Partner
Town of Stovall 1, 7, 15 Staff/Senior/Partner
Kerr Area Transportation Authority 1, 7, 15 Staff/Senior/Partner
Choanoke Public Transportation
Authority 1, 7, 15 Staff/Senior/Partner
Franklin-Vance-Warren Opportunity,
Inc.2, 7, 14 Staff/Senior/Partner
Granville County Group Homes, Inc.2, 7, 9 Staff/Senior/Partner
Franklin County Council on Mental
Retardation, Inc.2, 7, 6 Staff/Senior/Partner
Alliance Rehabilitative Care, Inc.2, 7, 15 Staff/Senior/Partner
Vance County Group Homes, Inc.2, 7, 6 Staff/Senior/Partner
Warren County Association for
Retarded Citizens, Inc.2, 7, 6 Staff/Senior/Partner
Franklin-Vance-Warren Housing of
Franklin Co., Inc.3, 10 Senior/Partner
Town of Kittrell 10 Partner
Kerr-Tar Regional Economic
Development Corporation 10 Partner
D. D. Residential Services, Inc.9 Partner
Town of Franklinton 2 Partner
Town of Stem 11 Partner
Town of Macon 5 Partner
Town of Middleburg 8 Partner
Vance Charter School, Inc.5 Partner
Granville Economic Development Comm. 4 Partner
Aeronautics Authority of the City of
Henderson, City of Oxford, County
Of Granville and County of Vance 9 Partner
Town of Butner 6 Partner
Town of Norlina 7 Partner
Granville-Vance District Health Dept.7 Partner
On Site 100%
39
Audit Senior – Jacob Lemberg, CPA
Audit Years Position
Kerr Area Transportation Authority 3,5 Staff/Senior
Choanoke Public Transportation
Authority 3,5 Staff/Senior
Franklin-Vance-Warren Opportunity,
Inc.3,4 Staff/Senior
D.D. Residential Services, Inc.5 Senior
Alliance Rehabilitative Care, Inc.5 Senior
Town of Kittrell 3,5 Staff/Senior
Town of Franklinton 1 Staff
Town of Stem 2,1 Staff/Senior
Town of Macon 2 Staff
Town of Middleburg 3,3 Staff/Senior
Town of Stovall 1,1 Staff/Senior
Vance Charter School, Inc.2 Staff
Aeronautics Authority of the City of
Henderson, City of Oxford, County
Of Granville and County of Vance 3,3 Staff/Senior
Town of Butner 1,2 Staff/Senior
Town of Norlina 1,5 Staff/Senior
Granville-Vance District Health Dept.1,5 Staff/Senior
City of Henderson 4 Senior
On Site 100%
G:\CLIENTS\3024\AUDIT PROPOSALS\2016_Woodsdale Vol. Fire Dept._(NFP)_AUDIT_PROPOSAL.doc
40
6./7. Relevant Education Background / Experience
Full time audit staff:
Audit Partner - M. Curtis Averette, Jr., CPA
- B.A. - North Carolina State University, 1992
- 24 Years accounting and auditing experience
- Past Chairman of the Board, Henderson Jaycees
- Past Treasurer, Henderson Jaycees
- Past Treasurer, Henderson-Vance County Chamber of Commerce
- Past Vice-President and Treasurer, Kerr Vance Academy
- Past Chairman of the Board, Kerr Vance Academy
- Member North Carolina Association of CPA's
- Member American Institute of CPA's
- 2015 Attendance – Annual Updates for Accounting and Auditors
– Advanced Topics in a Single Audit
- 2014 Attendance – 2014 Local Government Conference
– 2014 AICPA National Advanced Accounting and Auditing
Technical Symposium
- 2013 Attendance – NC Local Government Auditing Reporting & Review
– Audits of State and Local Government Units
– 2013 AICPA National Advanced Accounting and Auditing
Technical Symposium
- 2012 Attendance – 2012 AICPA National Advanced Accounting and Auditing
Technical Symposium
– 2012 Local Government Conference
- 2011 Attendance – 2011 Revised Yellow Book Government Auditing
Standards
– 2011 Local Government Conference
- 2010 Attendance – 2010 Local Government Conference
– Studies on Single Audit and Yellow Book deficiencies
- 2009 Attendance – 2009 Local Government Conference
– Fraud Case Study, GASB Update, Yellow Book
- 2008 Attendance – 2008 Local Government Conference
– GASB Update, Single Audit Update, Risk
Assessment
– 2008 Not-For-Profit Accounting Conference
– New Audit Standards, Risk Assessment, Etc.
- 2007 Attendance – Common Frauds Found in Governments and NFP
– Key Issues Facing Governments and Not-for-Profits
- 2006 Attendance – 2006 Local Government Conference
– Analytical Procedures for Nonprofit Organizations
- 2005 Attendance – Governmental Accounting & Reporting
- Hourly Rate $185
- Professional References – Mike Williams
235 Raleigh Road
Henderson NC 27536
(252) 438-8104
George M. Harvin
231 S. Garnett St.
Henderson NC 27536
(252) 430-616141
Senior Accountant:
-Jacob Lemberg, CPA
-Master of Accounting – UNC Kenan-Flagler Business School, 2008
-B.A. Economics – University of North Carolina at Chapel Hill, 2007
-8 years of accounting and auditing experience
-Member North Carolina Association of CPA's
-Member American Institute of CPA's
-2015 Attendance – Advanced Topics in a Single Audit
– Audit Quality
– GASB 34 Basic Fina. Stmts. for State and Local Gov’t.
-2014 Attendance – 2014 Local Government Conference
– NC Local Government Auditing Reporting & Review
– Fraud Auditing and Investigation
– Internal Controls for Auditors and Managers: Evaluation
-2013 Attendance – NC Local Government Auditing Reporting & Review
– Auditing Developments
-2012 Attendance – Governmental and Nonprofit Annual Update
– Accounting and Financial Reporting Developments
– Government Accounting Principles
– Audits of State and Local Government Units
– Internal Controls for Auditors and Managers: Evaluation
- 2011 Attendance – Frequent Frauds Found in Governments and
Not-For-Profits
– NC Local Government Auditing, Reporting and Review
– Internal Control Deficiencies: Assessment and Reporting
Under SAS 115
- 2010 Attendance – Audits of Local Governments – Detecting Misstatements:
Integrating SAS 99 & Risk Assessment Standards
– Audits of Local Governments: Testing Internal Controls
- 2009 Attendance – Audits of Local Governments: Risk Assessment and
Audit Programs
– Advanced Governmental Accounting
- Hourly Rate $160
42
8.Specialized Skills, Training or Background in Public Finance
William L. Stark, Jr., managing principal, currentlyserves on the NCACPA Peer Technical
Executive Committee and conducts quality and peer reviews.
9. Governmental and Nonprofit Audit Clients References
Janet C. Parrott
Town of Stovall
107 Main Street
Stovall NC 27582
(919) 693-4646
Frank Frazier
City of Henderson
134 Rose Avenue
Henderson NC 27536
(252) 430-5711
Pamela Perry
Choanoke Public Transportation Authority
P. O. Box 320
Rich Square NC 27869
(252) 539-2022
Rob Brink
Kerr Area Transportation Authority
943 W. Andrews Ave.
Henderson NC 27536
(252) 438-2573
10. Independence
1.All personnel are required to adhere to the independence rules, regulations,
interpretations, and ruling of the AICPA, North Carolina State Board of
Accountancy, and State Statute.
a.The audit partners are responsible for resolving questions relating to
independence matters and are available to provide guidance when required.
b.The audit partners communicate with the AICPA and, or the NCACPA for
assistance in resolving independence questions that are not satisfactorily
resolved within the firm.
c.A memorandum documenting the resolution of independence questions is
prepared and retainedbytheaudit partner; theotherfirm personnel involved
in the partner's review initial the memorandum.
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2.Policies and procedures relatingto independencearecommunicatedtoallpersonnel.
a.Memorandums are used to inform personnel of the firm's independence
policiesandproceduresandadvisethemthattheyareexpectedtobefamiliar
withthosepoliciesandprocedures.RulingsandinterpretationsoftheAICPA,
North Carolina State Board of Accountancy, and State Statute arealsomade
available to personnel.
b.Independence of mental attitude is emphasized during the conduct of
engagements.
c.Acurrentclientlistingisreviewedwitheachnewemployeetoensurethatthe
employee is aware of those entities to which independence policies apply.
During the weekly staff meeting, the staff is informed of any changes in the
listing.
d.Our library contains professional, regulatory, and firm literature relating to
independence matters.
3.Compliance with policies and procedures relating to independence is monitored.
a.Annually,attheNovemberstaffmeeting,provisionismadeontheagendafor
all personnel to indicate that—
(i)They are familiar with the firm's independence policies and
procedures.
(ii)They are not now nor have been holding prohibited investments.
(iii)They are not now nor have been involved in relationships or
transactions that are prohibited.
b.The audit partners are responsible for the resolution of exceptions to the
firm's policies and procedures relating to independence.
c.Accounts receivable that are past due are reviewed monthly by the audit
partners to ascertain whether any outstanding amounts take on some of the
characteristics of loans and may, therefore, impair the firm's independence.
11. Professional Liability Insurance
WehaveprofessionalliabilityinsurancecoverageprovidedbyBB&TMcPhailBray
Insurance.
12.Regulatory Action Taken Against the Firm
None.
13.Licensing Requirements
We are licensed certified public accountants as provided in the applicable laws of
North Carolina.
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William L. Stark and Company
Cost Estimate
Woodsdale Volunteer
Fire Department
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Audit Approach and Cost
1.Audit Program
Our firm uses a standard Government and/or Nonprofit Audit Program that is updated
annually to remain current with the latest authoritative literature. The standard program is
customized to fit the unique needs of each engagement. Audit programs are generated via
PPC software.
2.Use of Statistical Sampling
The use of statistical sampling is a determination to make when customizing the audit
program. If applicable, we will followAU350"Audit Sampling"and theAICPAAudit and
AccountingGuidein makingasamplingdecision.Samplingwill eitherbeon astatistical or
non-statistical basis.
3. Organization of Audit Team
Anticipated %
Hours Time
Partner – M. Curtis Averette, Jr., CPA 5 20%
Senior – Jacob Lemberg, CPA 15 60%
Clerical 5 20%
25 100%
4.Assistance Expected From Unit's Staff
a.Working space to be provided.
b.Availability of Finance Director and related personnel during the conduct of the
Audit.
c.Cooperation in locating files and documentation.
d.Preparation of requested schedules and documentation.
5.Tentative Schedule
Field Work October 15th
First Draft & Exit Conference November 15th
Final Draft December 31
G:\CLIENTS\3024\AUDIT PROPOSALS\2016_Woodsdale Vol. Fire Dept._(NFP)_AUDIT_PROPOSAL.doc46
6.Proposed Cost
AUDIT QUOTATION SHEET
Fiscal Year 2015 – 2016 Audit
Base Audit $ 2,000
Financial Statement Preparation 950
Total $ 2,950
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AGENDA ABSTRACT
Meeting Date: September 19, 2016
Agenda Title: Review of the County’s Revolving Loan Fund Program
Summary of Information: The Person County Revolving Loan Fund Program was
established to support and promote economic development of small businesses in the County.
The Board at their August 15th meeting approved an application for a business loan in the
amount of $50,000 at an interest rate of 1.75% for a ten-year term. Prior to that, two other loans
were granted and successfully repaid. At this most recent application review, the Board directed
the County Manager to review the Loan Program and bring back updates and revisions.
Staff has gathered materials from other jurisdictions that offer a similar small business loan
program. A review of that information is included below, highlighting areas that may differ
from Person County’s Revolving Loan Program.
Franklin County:
Program is managed by their Economic Development Commission and their Committee
of 100
Amounts: maximum loan of $99,000 and a minimum of $20,000
Terms: depends on the use of the funds- Fixed Assets (10 years); Equipment (3-5 years);
and Working Capital (1-3 years)
Rates: maximum of prime rate with a minimum rate of 4%
Orange County:
Amounts: maximum of $50,000 and minimum of $5,000
Terms: maximum term is 5 years (except 7 years for the purchase or improvement of real
estate)
Rates: rate is based on the length of the loan term:
a. Up to 2 years Prime plus 2%
b. 2 up to 3 years Prime plus 2.25%
c. 3 up to 4 years Prime plus 2.5%
d. 4 up to 7 years Prime plus 3%
Roseboro, NC:
Program was recently revised in August of 2016
Amounts: maximum of $25,000 and minimum of $5,000
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Terms: depends on the use of funds (same as Franklin County above). All loans will not
exceed 60 months
Rates: maximum of prime rate with a minimum rate of 4%
Kerr Tar Regional Council of Governments:
Program serves the five counties in the Kerr-Tar region, plan reviewed every 5 years
Amounts: maximum of $200,000 or 75% of the total project cost, whichever is lesser;
minimum of $25,000
Terms: based on purpose and collateral offered:
a. land & building: 15 years
b. machinery & equipment: 10 years new, 7 years used
c. capital: 5 years
Rates: minimum is 4% or 75% of prime
Based on a review of the information gathered, Person County’s current interest rate which is
half of prime is not competitive. Setting a minimum rate and a maximum rate is the norm.
Recommended Action: Review the information and direct staff on any revisions to the
County’s Revolving Loan Program that the Board would like made.
Submitted By: Heidi York, County Manager
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