Loading...
HomeMy WebLinkAboutAttach 03-12-2019north D UNNoln DUNN P201 9-03 (Attach a'#9 D3—'1 2-20'1 9city of Ali-Amafisa City ZS/LEr¢ G011t]2/LlE 32RiEPYJ' 6 m /i 198920/3 In Recognition and Honor of Mr. Freddie Williford WHEREAS, Freddie Williford was bom in 1932 in Sampson County, was drafted into the Army in 1953, and while spending six months at Fort Jackson and hearing about all the "Dear John" letters the other soldiers were receiving, Freddie took a quick train ride home on July 4, 1953, despite having to go AWOL to do so, and married his childhood sweetheart since eighth grade, Mary Hawley; and WHEREAS, Freddie completed his tour in Trieste, Italy, returning home from the Army in 1954 and started ajob at Franklin Baking Co. becoming a supervisor in 1967. Freddie and Mary made a wonderful life raising three children, Sherry Baysa, Fred Williford, and Wendy Quick. They have three grandchildren, Adam Spell, Meredith Baysa Johnson and Dylan Quick and the second great-grandchild is on the way; and WHEREAS, Freddie and Mary purchased the Dunn -Rite Bakery from Joe and Georgia Earnhardt in 1967, changing the name to Sherry's Bakery after their oldest daughter who was six at the time. Freddie continued delivering bread for Franklin Baking while running his business until his retirement in 1983. Freddie and Mary worked side by side operating the Bakery for 47 years until her death in 2014. Sometimes he would joke when making a large donation, "Don't tell Mary," but the funny part was she was just as giving as Freddie. Matter of fact, they would plant a garden each year, planting way more then they needed, just so they could share their plenty with the community; and WHEREAS, Freddie has never been a stranger to hard work, working a full time job and owning his own business, starting his days at 4:00 a.m., not only working but striving to give his business and ultimately his customers, the very best products and services available. He also loves to talk and share with his customers and on any given day when the Bakery was filled to capacity, you might find Freddie with a big smile and a big tray of doughnuts that he would pass around to all his diners; and WHEREAS, he and Mary expanded Sherry's Bakery in 1967 and incorporated a meeting space for groups, organizations and churches to meet, because there was such a need in the City, and that is just one example of how Freddie thinks of the needs of our City and others; and WHEREAS, Sherry's Bakery with its fresh glazed doughnuts, fritters, honeybun, w6me-filled pastries, chowlate-covered doughnuts and doughnut holes, special occasion cakes, 10 -layer chocolate cakes, red velvet calces and so much more, has made 122 North Wilson Avenue "the sweetest smelling comer in Dunn." This bakery, once called, "the best kept secret in Dunn," has brought notoriety to our All -America City as Sherry's Bakery and the famous "Wisdom Table" was featured in Our State Magazine in February 2010 and featured by the Tarheel Traveler in 2014; and WHEREAS, Freddie not only loves his family, he loves his church, Spring Branch Baptist Church, and he loves Dunn! He has been an avid supporter of the Dunn Area Chamber of Commerce through the years, serving more than one 3 -year term on the Board of Directors; he was a founding member of the Business Fest Committee where he has served for more than 25 years, he was a top-level Chamber Champion for many years, not to mention all the doughnuts, cakes and other food he has provided throughout the years, and WHEREAS, Freddie has helped plan Dunn Christmas Parades for more than 40 years, he has served on the board of the Downtown Organization for Revitalization (DOORS), Dunn Area Committee of 100, and Central Carolina Community College Board of Advisors. He helped organize and plan every one of Hamett County's Community Pride events during its time, hosting one of the most popular booths in the show, and eaming the name, Mr. CammunityPride; and WHEREAS, Freddie has been an advocate of Downtown Dunn since his business opened. He was one of the leaders who stepped up and helped preserve the Stewart Theatre, he advocated and supported the recent downtown revitalization, even when it became difficult for his own business, he has always expressed excitement at the goals being accomplished and is so proud of how Downtown Dunn leaks today; and WHEREAS, Freddie has always loved serving at Spring Branch Baptist Church, where he has held about every place of leadership possible. He also loves to sing and has sung in Gospel Music quartets and in the Church Choir; and WHEREAS, Freddie has blessed our community not only with the sweets at Sherry's Bakery but with an example of what hard work and dedication can accomplish, how to love your God, love your neighbor, provide for your family, and `4o give as it has been given unto you." During the speech, when he was presented the prestigious 1996 Man of the Year award, it was said, "No one this side of heaven knows just how much Freddie Williford has done for the people of this area" and Freddie always gave the honor to His Savior, in his own words, "God has richly blessed us. I give all the creditto God;" and WHEREAS, in addition to the Man of the Year, Freddie was also awarded the Small Business Person of the Year in 1990, was presented the Humanitarian Award by the Duan -Erwin Rotary Club in 2016 and honored as the 2017 Dunn Distinguished Citizen by the Oareneechee Council of the Boy Scouts of America. NOW THEREFORE BE IT RESOLVED, I, Oscar N. Harris, Mayor of the City of Duan, and on behalf of the City Council, and citizen of Dunn, do herebyjoin the congregation of Spring Branch Baptist Church in showing appreciation to this most honorable man. AND BE IT FURTHER RESOLVED THAT the All -America City of Dunn wishes to express am sincere appreciation to Freddie Williford, for the countless lives he has impacted, for the many doughnuts, pastries and calces he has donated, for the commitment and countless hours he has given to make our All -America City a better place to live and eat. Most of all, we wish to thank Freddie for the love he has shown each of us in this community for more than 50 years. AND BE IT FURTHER RESOLVED, that I do hereby proclaim March 3, 2019 as "Freddie Williford Day" in the City of Dunn, as we celebrate and honor Freddie's business success and his legacy as one of the greatest servant leaders in our era Adopted this S� day of March, in the year of our Lord, 2019. Oscar N. Harris, Mayor ATTEST: Tammy Williams, City Clerk —Ah _ north 8209:9-02 (Attac" #2) 3=9 2-207:9 All-America city X11 \oll city of dunn 264re .0M7/Zff9T 7/iO&M Utai 1989'}1' 2013 OF THE CITY OF DUNN CITY COUNCIL EXPRESSING APPRECIATION TO BILLY W. EASON, SR UPON HIS RETIREMENT WHEREAS, Billy W. Eason retired on April 1, 2019 as Street Maintenance Crew Leader with the Public Works Department with 30 years of service; and WHEREAS, Billy began his career in 1989 as a Water and Sewer Service Laborer I (Utility Maintenance Worker); and WHEREAS, Billy was promoted in 2000 to Senior Equipment Operator; and WHEREAS, Billy was promoted July 1, 2016 to Street Maintenance Crew Leader in the Public Works Department, where he served until his retirement; and WHEREAS, Billy has proven himself to be a dedicated and efficient public servant who has gained the admiration and respect of his fellow workers and the citizens of the City of Dunn; and WHEREAS, Billy has worked faithfully and diligently; one that you could depend upon to do whatever it took to get the job done; and WHEREAS, the Mayor and City Council of the City of Dunn are desirous on behalf of themselves, the other City officials and employees and the citizens of the City of Dunn, of expressing to Billy Eason their deep appreciation and gratitude for the service rendered by him to the City over the years. NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council that we offer Billy our very best wishes for success, happiness, prosperity and good health in his future endeavors. This Resolution shall be incorporated into the official Minutes of the City of Dunn, and shall be in full force and effect from and after this IP day of March, 2019. car N. Harris, ay r Attest: Ta y William City Clerk e north carolina DUNN �� T� T R2019-0 2-20 S �i=3)bcftd �`V,1`V' 3-]`2=2019 Atl'er{SCI city of dunn zr%re �om�unily �cutEeera dd iva 1989'x'2013 OF THE CITY OF DUNN CITY COUNCIL EXPRESSING APPRECIATION TO PATRICIA L. COLLINS UPON HER RET]REMENT WHEREAS, Patricia L. Collins retired on April 1, 2019 as Animal Control Officer with the Dunn Police Department with 30 years of service; and WHEREAS, Patti began her career in August 1990 as the City's Animal Control Officer, where she served until her retirement; and WHEREAS, Patti's love for animals has been evident throughout her time of service; and WHEREAS, Patti has proven herself to be a dedicated and efficient public servant who has gained the admiration and respect of her fellow workers and the citizens of the City of Dunn; and WHEREAS, Patti has worked faithfully and diligently; one that you could depend upon to do whatever it took to get the job done; and WHEREAS, the Mayor and City Council of the City of Dunn are desirous on behalf of themselves, the other City officials and employees and the citizens of the City of Dunn, of expressing to Patti Collins their deep appreciation and gratitude for the service rendered by her to the City over the years. NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council that we offer Patti our very best wishes for success, happiness, prosperity and good health in her future endeavors. This Resolution shall be incorporated into the official Minutes of the City of Dunn, and shall be in full force and effect from and after this 12r` day of March, 2019. O car N. Harris, yor Attest: Ta Willia'Clerk F PETWAY Attach :3-1;Z—:2019 : January 28, 2019 Members of the Board of Commissioners MILLS & City of Dunn, North Carolina PEARS ON, PA We are pleased to confirm our understanding of the services we are to provide the City CERTIREDruoucnccounTnnTs of Dunn for the year ended June 30, 2019. We will audit the financial statements of the governmental activities, the business -type activities, and each major fund, and the C. Briggs Petway, Jr. aggregate remaining fund information, including the related notes to the financial Phyllis M. Pearson statements, which collectively comprise the basic financial statements of the City of Dunn as of and for the year ended June 30, 2019. Accounting standards generally accepted in the United States of America provide for certain required supplementary Zebrdon o)}ice information (RSI), such as management's discussion and analysis (MD&A), to P.O. Box 1036 supplement the City of Dunn's basic financial statements. Such information, although 806 N. Arendell Ave. not a part of the basic financial statements, is required by the Governmental Accounting Zebulon, NC 27597 Standards Board who considers it to be an essential part of financial reporting for 919.269.7405 919.269.8728 Fax placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures the City of Dunn's RSI in accordance with auditing standards generally accepted in Raleigh Office Raleigh the United States of America. These limited procedures will consist of inquiries of 9121 Anson way Suite 200 management regarding the methods of preparing the information and comparing the Raleigh, NC 27615 information for consistency with management's responses to our inquiries, the basic 919.781.1047 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 generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: www.pmpcpa.com 1) Management's Discussion and Analysis. 2) Pension Schedules We have also been engaged to report on supplementary information other than RSI that accompanies the City of Dunn'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 auditing standards generally accepted in the United States of America, and we will provide an opinion on it in relation to the financial statements as a whole, in a report combined with our auditor's report on the Memberships: financial statements]: 1) Budgetary Comparison Schedules North Carolina Association of 2) Combining individual fund financial statements Certified Public 3) Property Tax Schedules Accountants 4) Schedule of Expenditures of Federal and State Awards American Institute Audit Objectives of Certified Public The objective of our audit is the expression of opinions as to whether your financial Accountants statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to 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. Our audit will be conducted in . accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the City of Dunn and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the City of Dunn's financial statements. Our report will be addressed to the governing board of the City of Dunn. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis -of -matter or other -matter paragraphs. If our opinions on the financial statements are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or may withdraw from this engagement Wewill also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that 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 on compliance, and (2) that 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 paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the City of Dunn is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. Management Responsibilities Management is responsible for the basic financial statements and all accompanying information as well as all representations contained therein. As part of the audit, we will assist with preparation of your financial statements and related notes and potentially propose journal entries. 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. You agree to assume all management responsibilities relating to the financial statements and 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 and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. Management is responsible for (1) designing, implementing, establishing, and maintaining effective internal controls, including internal controls over federal 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 a 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 forthe selection and application of accounting principles; for the preparation and fair presentation of the financial statements, schedule of expenditures of federal 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) 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. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. 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, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written 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 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 affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud 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 government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report. Additionally, as required by the Uniform Guidance, it is managements 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; 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 on July 1, 2019. You are responsible for identifying all federal awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal awards (including notes and noncash assistance received) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document that contains and indicates that we have reported on the schedule of expenditures of federal awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal awards that includes our report thereon OR make the audited financial statements readily available to intended users of the schedule of expenditures of federal 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 awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures of federal 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 awards. You are responsible for the preparation of the supplementary information in conformity with U.S. generally accepted accounting principles. 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 include the audited financial statements with any presentation of the supplementary information that includes 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 for us previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit 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 other 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. You agree to assume all management responsibilities relating to the financial statements and 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 and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute 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 government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform 2 detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards 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. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any material abuse that comes to our attention. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors. 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, 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 require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit Procedures—Internal Control Our auditwill include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests 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 weakness. 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. 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 and Government Auditing Standards. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the City of Dunn's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an 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 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 City of Dunn's major programs. The purpose of these procedures will be to express an opinion on City of Dunn's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance. Other Services We will also assist in preparing the financial statements and related notes of City of Dunn in conformity with U.S. generally accepted accounting principles based on information provided by you. 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 statement services previously defined. We, in our sole professional judgement, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. Engagement Administration, Fees, and Other We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing. We will provide copies of our reports to the City of Dunn; 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 forthis engagement is the property of Petway Mills & Pearson, PA and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to the Office of the State Auditor or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability 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 Petway Mills & Pearson, PA personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties 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 seven years after the report release date or for any additional period requested by the Office of the State Auditor. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. We expect to begin our audit on approximately June 1, 2019 and to issue our reports no later than October 31, 2019. Phyllis M. Pearson, CPA is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. Our fee for these services will be $21,500. Our invoices for these fees will be rendered at the end of the engagement. In accordance with our firm policies, work may be suspended if your account becomes 90 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Government Auditing Standards require that we provide you with a copy of our most recent external peer review report and any subsequent reports received during the contract period. Accordingly, our 2018 peer review report accompanies this letter. We appreciate the opportunity to be of service to the City of Dunn and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Petway Mills & Pearson, PA RESPONSE: This letter correctly sets forth the understanding of the City of Dunn. §$ By: Title: Mayor Date: March 12. 2019 Bernard Robinson & Cornpa-ny, L.L.P. Report on the Firm's System of Quality Control February 26, 2018 To the Partners of Petway Mills & Pearson, PA and the Peer Review Committee of the North Carolina Association of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Petway Mills & Pearson, PA (the fima) in effect for the year ended September 30, 2017. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations ot, and the procedutes performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summaryalso includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as notperformed or reported in conformity with professional standards, when appropriate, and for remediating wealmesses in its system of quality control, if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included an engagement performed under Government Auditing Standards, including compliance audits under the Single Audit Act and audits of employee benefit plans. As a part of ourpeei review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. 1501 Highwoods Blvd., Ste. 300 (27410) P.O. Box 19608 1 Greensboro, NC 27419 P; 336-294-4494 a: 336-294-4495 brccpa.com Petway Mills & Pearson, PA February 26, 2018 Page 2 Opinion In our opinion, the system of quality control for the accounting and auditing practice of Petway Mills & Pearson, PA in effect for the year ended September 3 0, 2017, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting.in conformity with applicable professional standards in all material respects. Firms can receive a rating ofpass, pass with deficiency(tes) or fail. Petway Mills & Pearson, PA has received a peer review rating of pass. W. . a ... 0,; [11 0.3 111 IN ME NOUTIW. LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 10/2018 The Of and and ruing Board d of Commissioners iry Government Unit Of Dunn (if Primary Government Unit, together with DPCU (if applicable), hereinafter referred to as Governmental Unit(s) Auditor Name Petway Mills & Pearson, PA Auditor Address 806 N. Arendell Ave Zebulon, NC 27597 Hereinafter referred to as Auditor for Fiscal Year Ending Audit Report Due Dat 06/30/19 10/31/19 Must be within four months ofFYE hereby agree as follows: 1. The Auditor shall audit all statements and disclosures required by U.S. generally accepted auditing standards (GAAS) and additional required legal statements and disclosures of all funds and/or divisions of the Governmental Unit(s). The non -major combining, and individual fund statements and schedules shall be subjected to the auditing procedures applied in the audit of the basic financial statements and an opinion shall be rendered in relation to (as applicable) the governmental activities, the business- type activities, the aggregate DPCUs, each major governmental and enterprise fund, and the aggregate remaining fund information (non -major government and enterprise funds, the internal service fund type, and the fiduciary fund types). 2. At a minimum, the Auditor shall conduct his/her audit and render his/her report in accordance with GAAS. The Auditor shall perform the audit in accordance with Government Auditing Standards if required by the State Single Audit Implementation Act, as codified in G.S. 159-34. If required by OMB Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Implementation Act, the Auditor shall perform a Single Audit. This audit and all associated audit documentation may be subject to review by Federal and State agencies in accordance with Federal and State laws, including the staffs of the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit requires a federal single audit performed under the requirements found in Subpart F of the Uniform Guidance (§200.501), it is recommended that the Auditor and Governmental Unit(s) jointly agree, in advance of the execution of this contract, which party is responsible for submission of the audit and the accompanying data collection form to the Federal Audit Clearinghouse as required under the Uniform Guidance (§200.512). If the audit and Auditor communication are found in this review to be substandard, the results of the review may be forwarded to the North Carolina State Board of CPA Examiners (NC State Board). County and Multi -County Health Departments: The Office of State Auditor will require Auditors of these Governmental Units to perform agreed upon procedures (AUPs) on eligibility determination on certain programs. Both Auditor and Governmental Unit agree that Auditor shall complete and report on these AUPs on Page 1 of 8 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 1012018 eligibility determination as required by OSA and in accordance with the instructions and timeline provided by OSA. 3. 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. 4. This contract contemplates an unmodified opinion being rendered. If during the process of conducting the audit, the Auditor determines that it will not be possible to render an unmodified opinion on the financial statements of the unit, the Auditor shall contact the LGC staff to discuss the circumstances leading to that conclusion as soon as is practical and before the final report is issued. The audit shall include such tests of the accounting records and such other auditing procedures as are considered by the Auditor to be necessary in the circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully explained in an attachment to this contract. 5. If this audit engagement is subject to the standards for audit as defined in Government Auditing Standards, 2011 revisions, 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 Accounting Standards or if financial statements are not prepared in accordance with U.S. generally accepted accounting principles (GAAP) and fail to include all disclosures required by GAAP, the Auditor shall provide an explanation as to why in an attachment to this contract or in an amendment. 6. It is agreed that time is of the essence in this contract. All audits are to be performed and the report of audit submitted to LGC staff within four months of fiscal year end. If it becomes necessary to amend this due date or the audit fee, an amended contract along with a written explanation of the delay shall be submitted to the Secretary of the LGC for approval. 7. It is agreed that GAAS include a review of the Governmental Unit's (Units') systems of internal control and accounting as same relate to accountability of funds and adherence to budget and law requirements applicable thereto; that the Auditor shall make a written report, which may or may not be a part of the written report of audit, to the Governing Board setting forth his/her findings, together with his recommendations for improvement. That written report shall include all matters defined as "significant deficiencies and material weaknesses" in AU -C 265 of the AICPA Professional Standards (Clarified). The Auditor shall file a copy of that report with the Secretary of the LGC. 8. All local government and public authority contracts for audit or audit -related work require the approval of the Secretary of the LGC. This includes annual or special audits, agreed upon procedures related to internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's (Units') records for audit, financial statement preparation, any finance -related investigations, or any other audit- related work in the State of North Carolina. Invoices for services rendered under these contracts shall not be paid by the Governmental Unit(s) until the invoice has been approved by the Secretary of the LGC. (This also includes any progress billings.) [G.S. 159-34 and I I5C-4471 All invoices for Audit work shall be submitted in PDF format to the Secretary of the LGC for approval. The invoice marked `approved 'with approval date shall be returned to Page 2 of 8 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 10/2018 the Auditor to present to the Governmental Unit(s) for payment. Approval is not required on contracts and invoices for system improvements and similar services of a non -auditing nature. 9. In consideration of the satisfactory performance of the provisions of this contract, the Governmental Unit(s) shall pay to the Auditor, upon approval by the Secretary of the LGC, the fee, which includes any costs the Auditor may incur from work paper or peer reviews or any other quality assurance program required by third parties (federal and state grantor and oversight agencies or other organizations) as required under the Federal and State Single Audit Acts. This does not include fees for any pre -issuance reviews that may be required by the NC Association of CPAs (NCACPA) Peer Review Committee or NC State Board of CPA Examiners (see Item 12). 10. If the Governmental Unit(s) has/have outstanding revenue bonds, the Auditor shall submit to LGC staff, either in the notes to the audited financial statements or as a separate report, a calculation demonstrating compliance with the revenue bond rate covenant. Additionally, the Auditor shall submit to LGC staff simultaneously with the Governmental Unit's (Units') audited financial statements any other bond compliance statements or additional reports required by the authorizing bond documents, unless otherwise specified in the bond documents. 11. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not be limited to, the following information: (a) Management's Discussion and Analysis, (b) the financial statements and notes of the Governmental Unit(s) and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) or required for full disclosure under the law, and (d) the Auditor's opinion on the material presented. The Auditor shall furnish the required number of copies of the report of audit to the Governing Board upon completion. 12. 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 be performed prior to the completed audit being submitted to LGC Staff. The pre -issuance review report shall accompany the audit report upon submission to LGC Staff. 13, The Auditor shall submit the report of audit in PDF format to LGC Staff when (or prior to) submitting the final invoice for services rendered. The report of audit, as filed with the Secretary of the LGC, becomes a matter of public record for inspection, review and copy in the offices of the LGC by any interested parties. Any subsequent revisions to these reports shall be sent to the Secretary of the LGC along with an Audit Report Reissued Form (available on the Department of State Treasurer website). These audited financial statements, excluding the Auditors' opinion, may be used in the preparation of official statements for debt offerings by municipal bond rating services to fulfill secondary market disclosure requirements of the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit(s) without requiring consent of the Auditor. If the LGC Staff determines that corrections need to be made to the Governmental Unit's (Units') financial statements, those corrections shall be provided within three business days of notification unless another deadline is agreed to by LGC staff. If the OSA designates certain programs to be audited as major programs, as discussed in Item 2, a turnaround document and a representation letter addressed to the OSA shall be submitted to LGC Staff. 14. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval by the Page 3 of 8 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 10/2018 Secretary of the LGC, this contract may be modified or amended to include the increased time, compensation, or both as may be agreed upon by the Governing Board and the Auditor. 15. If an approved contract needs to be modified or amended for any reason, the change shall be made in writing, on the Amended LGC-205 contract form and pre -audited if the change includes a change in audit fee (pre -audit requirement does not apply to charter schools). This amended contract shall be completed in full, including a written explanation of the change, signed and dated by all original parties to the contract. It shall then be submitted to the Secretary of the LGC for approval. No change to the audit contract shall be effective unless approved by the Secretary of the LGC, the Governing Board, and the Auditor. 16. 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 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 26 of this contract. Engagement letters containing indemnification clauses shall not be accepted by LGC Staff. 17. Special provisions should be limited. Please list any special provisions in an attachment. 18. 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 parent 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. 19. The contract shall be executed, pre -audited (pre -audit requirement does not apply to charter schools), and physically signed by all parties including Governmental Unit(s) and the Auditor, then submitted in PDF format to the Secretary of the LGC. 20. 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. 21. Retention of Client Records: Auditors are subject to the NC State Board of CPA Examiners' Retention of Client Records Rule 21 NCAC 08N .0305 as it relates to the provision of audit and other attest services, as well as non -attest services. Clients and former clients should be familiar with the requirements of this rule prior to requesting the return of records. 22. This contract may be terminated at any time by mutual consent and agreement of the Governmental Unit(s) and the Auditor, provided that (a) the consent to terminate is in writing and signed by both parties, (b) the parties have agreed on the fee amount which shall be paid to the Auditor (if applicable), and (c) no termination shall be effective until approved in writing by the Secretary of the LGC. 23. The Governmental Unit's (Units') failure or forbearance to enforce, or waiver of, any right or an event of breach or default on one occasion or instance shall not constitute the waiver of such right, breach or default on any subsequent occasion or instance. 24. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless entered into in accordance with the procedure set out herein and approved by the Secretary of the LGC. Page 4 of 8 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 10/2018 25. 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, 26. All of the above paragraphs are understood and shall apply to this contract, except the following numbered paragraphs shall be deleted (See Item 16 for clarification). 27. 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 https://www.nctreasurer.com/slg/Pages/Audit-Forms-and- Resources.aspx. 28. All communications regarding audit contract requests for modification or official approvals will be sent to the email addresses provided on the signature pages that follow. Page 5 of 8 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev.1012018 FEES FOR AUDIT SERVICES For all non -attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and Governmental Auditing Standards (as applicable). Bookkeeping and other non - attest services necessary to perform the audit shall be included under this contract. However, bookkeeping assistance shall be limited to the extent that the Auditor is not auditing his or her own work or making management decisions. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience necessary to oversee the services and accept responsibility for the results of the services. Financial statement preparation assistance shall be deemed a "significant threat' requiring the Auditor to apply safeguards sufficient to reduce the threat to an acceptable level. The Auditor shall maintain written documentation of his or her compliance with these standards in the audit work papers. Fees may not be included in this contract for work performed on Annual Financial Information Reports (AFIRs), Form 990s, or other services not associated with audit fees and costs. Such fees may be included in the engagement letter, but may not be included in this contract or in any invoices requiring approval of the LGC. See Items 8, 9, and 12 for details on other allowable and excluded fees. Prior to submission of the completed audited financial report, applicable compliance reports and amended contract (if required) the Auditor may submit invoices for approval for services rendered, not to exceed 75% of the total of the stated fees below. If the current contracted fee is not fixed in total, invoices for services rendered may be approved for up to 75% of the prior year audit fee. Should the 75% cap provided below conflict with the cap calculated by LGC staff based on the prior year audit fee on file with the LGC, the LGC calculation prevails. 20 NCAC 03.0505: All invoices for services rendered in an audit engagement as defined in 20 NCAC 3.0503 shall be submitted to the Commission for approval before any payment is made. Payment before approval is a violation of law. PRIMARY GOVERNMENT FEES Primary Government Unit City Of Dunn Audit $20,500 Writing Financial Statements $1,000 All Other Non -Attest Services $ 75% Cap for Interim Invoice Approval $15,375.00 DPCU FEES (if applicable) Discretely Presented Component Unit N/A Audit $N/A Writing Financial Statements $N/A All Other Non -Attest Services $N/A 75% Cap for Interim Invoice Approval $ Page 6 of 8 LGC-205 CONTRACT TO AUDIT ACCOUNTS Rev. 10/2018 SIGNATURE PAGE Rn7iiffMWA Audit Firm Petway Mills & Pearson, PA Authorized Firm Representative (typed or printed) Phyllis M. Pearson, CPA Date 01/28/19 I Email Address ppearson@pmpcpa.com GOVERNMENTAL UNIT CPA Governmental Unit City Of Dunn Date Primary Government Unit Governing BoardApprovedAudit Contract lRef: G.S. 159-34(a)orG.s. 11sC-447(a)) March, 12, 2019 Mayor/Chairperson (typed or printed) ign ure" Oscar N. Harris Date E mai I Ad d ress March 12, 2019 oharris@oharrisgorup.com Chair of Audit Committee (typed or printed, or "NA") Signature Date EmailAddress GOVERNMENTAL UNIT - PRE -AUDIT CERTIFICATE (Pre -audit certificate not required for charter schools) Required by G. S. 159-28(a1) or G. S. 115C -441(a1) Thisinstrumenthas been pre -audited in the mannerrequired by The Local GovernmentBudgetand Fiscal ControlAct orby the SchoolBudgetandFiscal ControlAct. Primary Governmental Unit Finance Officer (typed orpdoted) Mathew Boone, Deputy Finance Officer_ Signatur,7 m. " Date of Pre -Audit Certificate Email Address March 12, 2019 mboone@dunn-nc.org Page 7 of 8 LGG-205 CONTRACT TO AUDIT ACCOUNTS Rev.1012018 SIGNATURE PAGE — DPCU (complete only if applicable) DISCRETELY PRESENTED COMPONENT UNIT DPCU N/A Date DPCU Governing Board Approved Audit Contract (Ref: G.S. 159-34(a) or G.S. 115C -447(a)) DPCU Chairperson (typed or printed) Signature Date Email Address Chair of Audit Committee (typed or printed, or "NA") Signature Date Email Address DPCU — PRE -AUDIT CERTIFICATE (Pre -audit certificate not required for charter schools) Required by G.S. 159-28(al) or G.S. 115C-441(al) 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. DPCU Finance Officer (typed or printed) Signature Date of Pre -Audit Certificate Email Address Remember to print this form, and obtain all required signatures prior to submission. Page 8 of 8 82019-04 (Attach 3#5) 3-12-2019 RESOLUTION FOR CITY OF DUNN ADOPTION OF 2019 WATER SYSTEM ASSET MANAGMENT PLAN WHEREAS, the City of Dunn has committed to operating a water utility that serves residents, businesses, and industries within the City, and, WHEREAS, the City Council desires to financially plan for upcoming expenses and recognizes the need for budgeting the costs associated with utility capital improvements; and WHEREAS, the City understands the importance of having an inventory of assets and an assessment of conditions of the infrastructure, a capital improvement plan with projected cost estimates, and an operation and maintenance plan to ensure proper management of assets; and WHEREAS, the City received an Asset Inventory and Assessment (ALA) grant from the North Carolina Division of Water Infrastructure to fund the creation of an Asset Management Plan; and WHEREAS, the Asset Management Plan inventories and assesses the City's water treatment and distribution system, providing a risk score for each asset to prioritize assets for repair and replacement; and WHEREAS, short and long-term water replacement projects were then identified and included in a capital improvement plan; and WHEREAS, an operations and maintenance plan was developed for the water system to keep each asset functioning properly. NOW, THEREFORE BE IT RESOLVED, by the City Council of the City of Dunn, North Carolina that the City of Dunn adopts and implements the 2019 Water System Asset Management Plan. Adopted this the 12th day of March, 2019 °°°°unlet,, i, +`���GtiY O A G4 C ORPoa a a Harris, Mayor -7 SEAL ATTEST: F, Tammy Wiliam Ci Clerk Attach 4C6 a-1:2-201 9 NORTH CAROLINA, HARNETT COUNTY. REVENUE: -0- PARCEL NUMBER: QUITCLAIM DEED THIS QUITCLAIM DEED, Made and entered into this Es day of March, 2019, by and between City of Dunn, a Municipal Corporation, PO Box 1065, Dunn, NC 28335, hereinafter called Grantor, and Derek Grant Walker and wife, Sheri Pleasant Walker, 490 Glenn -Ruth Ln, Erwin, NC 28339, hereinafter called Grantees; WITNESSETH: That said Grantor, for and in consideration of the sum of Ten Dollars ($10.00) to it paid, the receipt of which is hereby acknowledged, has remised and released and by these presents does remise, release, convey, and forever quitclaim unto the Grantees, their heirs and/or successors and assigns, all right, title, claim and interest of the Grantor in and to a certain parcel of land lying and being in the County of Harnett, State of North Carolina, and more particularly described as follows: First Tract: Parcel ID No. 06059715290003 03 BEGINNING at an ECM as shown on a plat recorded at Map #2009-495, Harnett County Registry, thence along the boundary with the 273 acre tract shown at PC #C, Slide 105-A, South 74 degrees 28 minutes 18 seconds West 192.35 feet to an ISS; thence North 15 degrees 36 minutes 00 seconds West 49.01 feet to an ISS; thence South 74 degrees 59 minutes 43 seconds West 9.87 feet to an EIS; thence South 74 degrees 59 minutes 43 seconds West 181.11 feet to an EIS; thence South 17 degrees 16 minutes 29 seconds East 47.29 feet to the point and place of BEGINNING, containing a remnant tract as shown on map at Map #2009-495, Harnett County Registry, and is the southern portion of the 0.7 acre tract as shown at PC #C, Slide 105-A, Harnett County Registry. Second Tract: Parcel ID No. 06059715290003 03 That 27.3 acre tract as shown at Plat Cabinet C, Slide 105-A, Harnett County Registry. Prepared by David F. McRae, Attorney at Law, 65 Bain Street, Lillington, NC 27546 There is EXCEPTED from said parcel 0.48 acre tract conveyed to Gary Martin and wife, Kathy Martin, as shown by the deed recorded at Deed Book 875, Page 795, Harnett County Registry. This quitclaim deed releases any right that the City of Dunn may have to construct, maintain, reconstruct and repair water mains on the hereinabove described property along with the existing dry line located on this property. The City of Dunn shall have no responsibility to remove, repair or otherwise alter the water line. Grantee is accepting the line and the easement in its current condition. To have and to hold the aforesaid lot or parcel of land and all privileges thereunto belonging to them, the Grantees, their heirs and/or successors and assigns, free and discharged from all right, title, claim or interest of the Grantor or anyone claiming by, through or under it. The designation Grantor and Grantee as used herein shall include said parties, their heirs, successors, and assigns, and shall include singular, plural, masculine, feminine or neuter as required by context. IN WITNESS WHEREOF, the Grantor has hereunto caused this instrument to be signed, the day and year first above written. City of unicipal Corporation By: -- --® (SEAL) Printed Name Title NORTH CAROLINA, RARU'_`t T covNTY. I, 4�R. `t\ \ s a Notary Public in and for the aforesaid State and County, hereby certify that tJeuscht as Q.l E..Y' 'personally appeared before me this day and acknowledged the due execution of the foregoing instrument. Let the instrument with this certificate be registered. �g Witness my hand and official seal this ` J� day of March, 2019. «. W ��� S1 ature ofNo Public �O AR} Printed naA of Notary Public My Commission Expires: RZ01 3-0 2 20 9 h #7> bmftd All city -H'-DUNN -America city of dunn aa4m commune matters 1989 x' 2013 RESOLUTION IN OPPOSITION TO THE NORTH CAROLINA GENERAL ASSEMBLY'S PROPOSAL IN H.B. 9I AND S.B. 87 REQUIRING CONSOLIDATION IN COUNTIES WITH MULTIPLE ABC SYSTEMS WHEREAS, the County of Harnett has three separate Alcohol Beverage Control Boards including the City of Dunn, Town of Angier and Town of Lillington; and WHEREAS, each ABC system within Harnett County distributes a percentage of their gross and net income to each of their respective municipalities; and WHEREAS, Dunn's ABC system distributed $8,000 to the City of Dunn Police Department and $125,000 to the City's General Fund in the 2017-2018 Fiscal Year; and WHEREAS, consolidation of the ABC systems within Harnett County could have a substantial negative budget impact to each of the respective municipalities. NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the City of Dunn, that we are opposed to Part 1, Sections 1(a) through (d) of the current version of House Bill 91 and Senate Bill 87, which proposes the consolidation in counties with multiple ABC systems; and. BE IT FURTHER RESOLVED that the City of Dunn Mayor and Council call upon all North Carolina municipal and county governing bodies of North Carolina to pass resolutions in opposition to this consolidation; and BE IT FURHTER RESOLVED that the Mayor and City Council of Dunn urge the North Carolina General Assembly to oppose policies that could risk negative impacts to the budgets of municipalities in our State. Adopted this the 12'h Day of March, 2019. OF Os ark N. H Mayor RPORAT F Go a . = Attest: s SE4 . � • . `tea {'"� �_ T� C0. AR.,`, Tammy �®U¢o¢aeeel Williamo City Clerk s�tta�n Ate 3-12-2019 S C L E _ L i i c c C C v 0 c c c o c O v E E E E E ¢ y E E E E E 0 E E 0 N E E E v o v v v ¢¢ c c c o 3 0 0 0-6 c o 0 0 0 o v m n m m m m m o o Ym o o O o y o 0 0 0 0 0 0 o 0 0 0 0 0 0 0 N 00 00 00 0 0 0 0 o 0 0 0 0 0 0 0 0 v a o 0 0 0��� O O rj + O tp tp 1p t0 4F i/Y to vl + + + + v v v N Y t t + N N N 5 K K C m m m m m m m v i m n n ¢ m vl l0 O O m N M N 16 m Od' O N M ri vl N N d' at V1 N rl h rl m vll Ol M N O N O tO m ri O K tf) V] O of S L L O W S L L S C C G t� N c C C C 00 O E E E E E E E L S C S S L G G G O CC C E O E O E O E E ¢ ¢ ¢ ¢ v yc c c c c o c 0 c 0 m o 0 0 0 m m n n m m m m 3 0 0 0 0 0 0 0 o 0 0 0 0 0 0 v m m m c o 0 0 o m m m m w w w m v v v 3 0 0 0 0 0 0 0 v v v -8 � o o O o io v c o o O� m m m ai ai ai v+ . J of N ai N man + +n + v+ + + u+++ m m m m m m m v w v v v m n I ¢ v O O 'i tO N O In m VI m N h m c K N O m T vt h m O p rl N m VI N N V1 m O v O 3 a a N+? <? v+v+vf V+N p v O y; J O O p N v E J L O N E c E c v v o= v H `o -p mw m v- v� v c (\Y] e -I N N M V tD Vii vNi 'O E L L L C L E C ` C CC c O v E ¢ 0 0 0 E 0 E 0 E E N E E E v o v v v ¢¢ n m ¢ c c c o 0 v 0 o 0 0 c 0=- o 0 0- = o o Ym m o O o 0 00 0 0 0 0 N 00 00 00 0 0 0 0 o Cti � ti � ti��� � 0 0 0 o 0 .� a O O O O O O rj + O O O O N N N N N rl ei ri H N VF t VI N t t + + + m m m v ¢ O N O tO m ri O K tf) V] O of '-I 'in 'i O W N 1l1 m rl M M N t� N L S L S C S S L G G G O CC C E O E O E O E E E E v c c c o 0 0= m m m m m m 0 0 0 0 3 0 0 0 0 0 0 0 -8 � o o O o io c o o O� m m m ai ai ai v+ . J of N ai N man + +n + v+ + + u+++ + o o v v v v ig s L ¢ c w v v v m m m m E N+? <? v+v+vf V+N Z O y; 3 v y � d 2 v v v m E c v N i a 3 3 E mw m 1 vu0=v 3 m'i h a m ry m a io N E m v a E L. s..