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HomeMy WebLinkAbout02-25-25 ' Y F P2025-01 ATTACH#1 02-25-25 1887 k NORTH CAROLINA r cif tt �fackylistog WlOnth 202.E WHEREAS Black History Month is the observance of a special period to recognize the achievements and contributions of African Americans to our city, county, state, and nation; and WHEREAS the origins of Black History Month date back to 1915 when Dr. Carter G. Woodson founded the organization known as the Association for the Study of African American Life and History; and WHEREAS, observing Black History Month provides opportunities to gain a deeper understanding of African American history and acknowledge the centuries of struggles for equality and freedom; and WHEREAS, Black History Month also celebrates the achievements and contributions that African Americans have made in shaping our country, society, and communities; and WHEREAS, every year,the Association for the Study of African American Life and History sets a theme for Black History Month, and the theme for 2025 is "African Americans and Labor"; and WHEREAS this year's Black History Month focuses on the various and profound ways that work and working of all kinds — free and unfree, skilled and unskilled, vocational and voluntary — intersect with the collective experiences of.Black people. "African American and Labor" intends touencourage broad reflections on intersections between Black people's work and their workplaces in all their iterations and key moments, themes, and events in Black history and culture across time and space and throughout the U.S. Africa, and the Diaspora. NOW THEREFORE BE IT PROCLAIMED that I, William P. Elmore, Mayor of Dunn,North Carolina, and on behalf of the City Council do hereby proclaim the month of February as Black History Month in the City of Dunn and encourage all residents of our community to participate in the education and celebratory events honoring the contributions and accomplishments of African Americans. Adopted this the 25th day of Fe6ruaiy, 2025. w • p- A William P.Elmore Jr. $ Mayor 4A �. ATTEST: • Vr* Melissa R.Matti, CMC,NCCMC City Clerk ?01 eme communi 6ejznsl . ., CITY OF P2025-02 ATT#2 . 02-25-25 ' 1887 NORTH C A OL I N a di ,1IVLittLttO 4 r ootilot ,24-iii -11iriber 0 ppreciati0n Atte: 2025 WHEREAS School Bus Drivers for the Harnett County Schools are a vital part of our public school system,with buses traveling more than 67,000 miles each week in our county; and WHEREAS, without school buses and school bus drivers,many public-school students would not have safe, reliable transportation to and from school, and traffic congestion at schools would be greatly increased; and WHEREAS school bus drivers in Harnett County travel thousands of miles each school year, navigating many rural roads, neighborhood streets and multi-lane highways; carrying out their duties as they face the unique challenges created by weather, road conditions, student passengers, and other motorists; and WHEREAS the American School Bus Council launched the "Love the Bus" celebration in 2007, and School Bus Driver Appreciation Week is celebrated in North Carolina the week of Valentine's Day; and WHEREAS the City of Dunn wishes to express our sincere appreciation to the school bus drivers at Dunn Elementary School, Dunn Middle School, and Triton High School, for the significant and invaluable contribution they make to public education and to student safety. NOW THEREFORE BE IT RESOLVED., I, William P. Elmore, Jr.,Mayor of Dunn, North Carolina, and on behalf of the City Council and residents of the City of Dunn, do hereby proclaim the week of February 24-28, 2025 as School Bus Driver Appreciation Week in the City of Dunn and encourage all our residents to join us in expressing appreciation to Harnett County's school bus drivers for what they do for our students. k This the 25th day of February, 2025.. ,-, i al r ditiet44,..e- // .,,,,i,-,, ,,„,,,,c4,1 i,„,:riiiit,4,44),..77.--.0 William P. Elmore Jr. 4 () y Z= :' --i' ATTEST: '44ta:',"4,' --4,7''Ai:'440.?'-:'-7 1' 62: (rnaict d i: ., I k,- o ', Melissa R. Matti, CMC . ,,i,t,, f e4 ''< City Clerk �.'�Nk' � NIA 4� tv 1 h *, t lit . 1Gere communi{Ly �e(//�y1ns! ft � 's # z R202502--0825-25ATT#3 • 1,21 Fi NN °�� 1887 RESOLUTION TO AWARD A CONTRACT FOR INDEPENDENT AUDIT SERVICES FOR FISCAL YEAR ENDING JUNE 30, 2025 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUNN THAT: Section 1: A contract for the fiscal year ending June 30, 2025,. is awarded to Thompson, Price, Scott, Adams & Co., P.A. (TPSA) for a total cost not to exceed $36,000 to perform an independent audit and prepare annual financial statements. If a single audit is required,the cost of each single audit will be $3,000, up to a maximum of fee of$9,000 for all required single audits. Section 2: The Mayor and City Manager are authorized to execute the Contract to Audit Accounts (form LGC-205 or equivalent), engagement letter and/or additional items not addressed in the LGC-205. Section 3: This is the third year of a three-year contract agreement. Since the governing council may not obligate future governing councils, it is the intent of the City Council to renew the annual audit contract with TPSA for the fiscal year ending June 30,2025,based on the same cost parameters listed in Section 1. Section 4: This resolution is effective upon adoption by the City Council. Section 5: Within five (5) days after adoption of this resolution the City Clerk shall file a copy of this resolution with the Finance Officer. Adopted this 25th day of February 2025, 01 • p William P. Elmore Mayor ATTEST: tee° ®°cA-c'/ Op g.:*;c\-\'••• Cry® ,(7)/LajtA. 7- • • • Melissa R. Matti , ••• •.• • ••"•\ City Clerk °o 141Gere communztt Bins! Thompson,Price, Scott,Adams&Co.,P.A. IIMP t 4024 Oleander Drive Suite 103 . 1 ,`. Wilmington,North Carolina 28403 ...lyr, Telephone(910)791-4872 Fax(910)239-8294 66NTICIGO PH,OI.IDAOCOUNTANTO January 1,2025 City of Dunn,NC To Management and Those Charged with Governance We are pleased to confirm our understanding of the services we are to provide for City of Dunn for the year ended June 30,2025. Audit Scope and Objectives We will audit the financial statements of the governmental activities,the business-type activities, each major fund, and the aggregate remaining fund information, and the disclosures,which collectively comprise the!basic financial statements of City of Dunn as of and for the year ended June 30,2025.Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement City of Dunn's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational,economic,or historical context.As part of our engagement,we will apply certain limited procedures to City of Dunn's RSI in accordance with auditing standards generally accepted in the United States of America(GAAS). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements.We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures,but will not be audited: 1) Management's Discussion and Analysis. 1) Net Pension Asset/Liability RSI 2) OPEB We have also been engaged to report on supplementary information other than RSI that accompanies 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 GAAS,and we will provide an opinion on it in relation to the financial statements as a whole in a separate written report accompanying our auditor's report on the financial statements. 1) Schedule of expenditures of federal awards. 2) Budgetary Comparison Statements 3) Combining Statements 4) Individual Fund Statements The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and issue an auditor's report that includes our ALG-CL-1.2 opinions about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP, and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole.Reasonable assurance is a high level of assurance but is not absolute-assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists.Misstatements,including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate,they would influence the judgment of a reasonable user made based on the financial statements.The objectives_also include reporting on: • Internal control over financial reporting and compliance with provisions of laws,regulations,contracts,and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. • Internal control over compliance related to major programs and an opinion(or disclaimer of opinion) on - compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Auditor's Responsibilities for the Audit of the Financial Statements and Single Audit We will conduct our audit in accordance with GAAS; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States;the Single Audit Act Amendments of 1996;-and the provisions of the Uniform Guidance, and will include tests of accounting records,a determination of major program(s)in accordance with Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS and Government Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management.We will also evaluate the overall presentation of the financial statements,including the disclosures,and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement,whether from(1)errors,(2)fraudulent financial reporting,:(3)misappropriation of assets, or(4)violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective, Government Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of detecting waste or abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements or noncompliance-may not be detected by us,even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations.of laws or governmental regulations that do not have a direct and material effect on the financial statements or on major programs.However,we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. We will also conclude,based on the audit evidence obtained,whether there are conditions or events,'considered in the aggregate, that raise substantial doubt about the government's ability to continue as a going concern for a reasonable period of time. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests-of the physical existence of inventories,and direct confirmation of receivables and certain assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will also request written representations from your attorneys as part of the engagement. We have identified the following significant risk(s)of material misstatement as part of our audit planning: • Improper revenue recognition • Management override of controls We may, from time to time and depending on the circumstances, use third-party service providers in serving your account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers. Our audit of financial statements does not relieve you of your responsibilities. Audit Procedures—Internal Control We will obtain an understanding of the government and its environment, including internal control relevant to the audit,sufficient to identify and assess the risks of material misstatement of the financial statements,whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions.The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error,as fraud may involve collusion,forgery,intentional omissions, misrepresentation, or the override of internal control. 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 noncompliance with compliance requirements applicable to each major federal award program.However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit,we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards,and the Uniform Guidance. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of Dunn's compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance,and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes,regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of Dunn's major programs. For federal programs that are included in the Compliance Supplement, our compliance and internal control procedures will relate to the compliance requirements that the Compliance Supplement identifies as being subject to audit. The purpose of these procedures will be to express an opinion on 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, schedule of expenditures of federal awards, and related notes of Dunn in conformity with accounting principles generally accepted in the United States of America and the Uniform Guidance 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 statements, schedule of expenditures of federal awards, and related notes services previously.defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or - take any action that could be construed as assuming management responsibilities. You agree to assume all management responsibilities for the financial statements, schedule of expenditures of federal awards,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,the schedule of expenditures of federal awards,and related notes and that you have reviewed and approved the financial statements, the schedule of expenditures of federal awards, and related notes prior to their issuance and have.accepted responsibility for them.Further,you agree to oversee the nonaudit services by designating an individual,preferably from senior management,with suitable skill,knowledge,or experience; evaluate the adequacy and results of those services; and accept responsibility for them. Responsibilities of Management for the Financial Statements and Single Audit Our audit will be conducted on the basis that you acknowledge and understand your responsibility for(1)designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or error,including internal controls over federal awards, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements; and (4) ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws,regulations,contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements, schedule of expenditures of federal awards, and all accompanying information in conformity with accounting principles generally accepted in the United States of America; and for compliance with applicable laws and regulations (including federal statutes), rules, and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and completeness of that information. You are also responsible for making drafts of financial statements, schedule of expenditures of federal awards, all financial records,and related information available to us and for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers). You are also responsible for providing us with(1)access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records,documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) access to personnel, accounts,.books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance; (3) additional information that we may request for the purpose of the audit; and (4) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.At the conclusion of our audit,we will require certain written representations from you about the financial statements; schedule of expenditures of federal awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and related matters. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate,to the financial statements of each opinion unit taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud 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. You are also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements that we report. Additionally, as required by the Uniform Guidance, it is management's responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings;promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action plan.The summary schedule of prior audit findings should be available for our review by August 1,2025. 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, and COVID-19-related concepts, such as lost revenues, if applicable) in conformity with the Uniform Guidance.You agree to include our report on the schedule of expenditures of federal 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 also responsible for the preparation of the other supplementary information,which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles(GAAP). You agree to include our report on the supplementary information in any document that contains,and indicates that we have reported on,the supplementary information.You also agree to[include the audited financial statements with any presentation of the supplementary information that includes our report thereon OR make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information is issued with our report thereon].Your responsibilities include acknowledging to us in the written representation letter that (1)you are responsible for presentation of the supplementary information in accordance with GAAP;(2)you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period(or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations.Management is also responsible for identifying and providing report copies of previous financial audits,attestation engagements,performance audits,or other studies related to the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits,or studies.You are also responsible for providing management's views on our current findings, conclusions,and recommendations,as well as your planned corrective actions for the report,and for the timing and format for providing that information. Engagement Administration,Fees,and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that summarizes our audit findings. It is management's responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditor's reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. We will provide copies of our reports to the Board; however, management is responsible for distribution of the reports and the financial statements.Unless restricted by law or regulation,or containing privileged and confidential information,copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of Thompson, Price, Scott, Adams, & Co., P.A. and constitutes confidential information.However,subject to applicable laws and regulations,audit documentation and appropriate individuals will be made available upon request and in a timely manner to Oversight Agencies,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 Thompson, Price, Scott,Adams, & Co., P.A. 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 five years after the report release date or for any additional period requested. 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. Gregory Adams,CPA is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them-. We expect to begin our audit on approximately July 1,2025. Our fee for these services is stated in the LGC approved contract. Our standard hourly rates vary according to the- degree of responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies,work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report(s).You will be obligated to compensate us for all time expended and to reimburse us for all out-of- pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the engagement. If significant additional time is necessary,we will keep you informed of any problems we encounter and our fees will be adjusted-accordingly. If more than two additional funds are added to the current fiscal year Trial Balance over prior years Trial Balance,there will be an additional charge of$500 per fund added onto the total price of the audit. Reporting We will issue a written report upon completion of our audit of City of Dunn's financial statements.Our report will be addressed to management and those charged with governance of City of Dunn.Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit.Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter paragraph to our auditor's report, or if necessary, withdraw from this engagement.If our opinions are other than unmodified,we will discuss the reasons with you in advance.If,for any reason,we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement. The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will state that(1)the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing,and not to provide an opinion on the effectiveness of the entity's internal control or on compliance,and(2)the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The Uniform Guidance report on internal control over compliance will state that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Unifoiiii Guidance.Both reports will state that the report is not suitable for any other purpose. We appreciate the opportunity to be of service to 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 attached copy and return it to us. Very truly yours, Thompson,Price,Scott,Adams, &Co.,P.A. RESPONSE: This letter correctly sets fort nderstanding of City of Dunn. Management signature: Title: rr`r f4/ Pt�,rz,z- Date: Z6 1 L Z5- • Governance signature: ��Q„f / Title: PII,s Q.V _ i Date: F la r, actaS Auditor Signature: Title: Date: "This instrument has been pm-audited in the manner required by the local Govemment Budget. :Fiscal Con i.�:<'� /Pr tif Finance Director Mayor i CITY OF William P.Elmore Jr. R2025-09ATT#4 Mayor Pro Tem Lr.ME 02-25-25 J.Wesley Sills Council Members 1 887 April L.Gaulden NORTHRaquel McNeil Billy Tart 401 E Broad St .PO Box 1065 •Dunn,North Carolina 28335 Alan Hargis (910)230-3500 • CityofDunn.org Dr.David L.Bradham City Manager Steven Neuschafer A RESOLUTION OF THE DUNN CITY COUNCIL DECLARING CERTAIN PROPERTY OF THE CITY TO BE SURPLUS AND AUTHORIZING THE DISPOSITION OF SAID PROPERTY WHEREAS, the City Council of the City of Dunn, North Carolina, has determined that the City owns certain personal property that is no longer needed or useable by the City; and WHEREAS, each of the items described below, is declared to be surplus to the needs of the City: ITEM MODEL VIN#or Mileage SERIAL# 2014 Dodge Charger 2C3CDXAT6EH348704 102,060 2010 Tractor New Holland ZAJH18070 8264 Hours 2007 Chevrolet Knapheide Utility Body N/A N/A 1997 Ford F-350 Utility Body 1FDKF37H5VEC07302 126,397 2008 Ford F-150 1FTRF12298KD09931 88,013 2014 Dodge Charger 2C3CDXATOEH121282 91,296 2010 Dodge Charger 3B3AA4CT5AH303966 106,156 80 Gallon Air Compressor Ingersoll Rand N/A N/A 12 Police Radios Kenwood N/A N/A 43 Police Radios Motorola N/A N/A NOW, THEREFORE, BE IT RESOLVED by the Dunn City Council that the City Manager is hereby authorized to dispose of the listed items by electronic means through www.GovDeals.com. With appropriate notice, the date, place and time of the sale will be announced by the City Manager or his designee. The City Clerk shall publish at least once and not less than ten (10) days before the dates of the auctions, a copy of this Resolution or a notice summarizing its contents as required by North Carolina General Statute 160A-270(b). Adopted this 25th day of February, 2Q B0"F®j' ATTEST: .t ° ;: .Li1j �e�0 RAT CITY OF DUNN Liryt" otep, ,i(Lete, Melissa Matti, City Clerk •,,s 0/ ••......••' �, ®®�1Villiam P. Elmore, Jr., 11: ayor J"F,1?H C PS\00% • 02025-02ATT#5 02-25-25 Mayor. CITY OF William P.Elmore Jr. Mayor Pro Tem l�1 y" J. Mosley Sills uLiLi -- Council Members 1.887 1 April L.Gaulden NORTH CAROLINA Raquel McNeil Billy Tart 401 E Broad St .PO Box 1065 .Dunn,North Carolina 28335 Alan Hargis (910)230-3500 • CityofDunn.org Dr:David L.Brdham City Manager Steven Neuschafer AN ORDINANCE TO EXTEND THE CORP ORATE LIMITS OF THE CITY OF DUNN, NORTH CAROLINA WHEREAS, the City Council of the City of Dunn has been petitioned under Part 4 of Article 4A of Chapter 160A of the General Statutes to annex the area described below; and WHEREAS, the City Council has by resolution directed the City Clerk to investigate the efficiency of the petition; and WHEREAS,the City Clerk has certified the sufficiency of the petition and a public hearing on the question of this annexation was held at the Dunn Municipal Building at 6:30 p.m. on February 25, 2025,after due notice by publication on February 14, 2025; and WHEREAS the City Council finds that the area described therein meets the requirements of Part 4 of Article.4A of Chapter 160A of the General Statutes. NOW,THEREFORE,BE IT ORDAINED by the City Council of the City of Dunn,North Carolina that: . Section 1. By virtue of the authority granted by Part 4 of Article 4A of Chapter 160A of the General Statutes, the following described territory is hereby annexed and made part of the City of Dunn as of February 25, 2025: ?/U6ere cammuni y b fins! . Property owned by Gabrielle Jones (Unmarried) ANX-03-2024: 1.22+/- acres within PIN# 1526-39-2104.000 Map Recorded: Book# , Page# BEING all of that parcel of land designated as Lot 2 and containing 1.22 acres as described on Plat dated August 31,2006 and prepared by Jordan-Tew&Associates, PA, entitled}"Division Map"prepared for William D. &Betty Ray and John L.&Patricia B. Young and recorded in Map Book 2006,Page 780,Harnett County Register of Deeds for more complete description by metes and bounds. Section 2. Upon and after February 25, 2025, the above-described territory and its citizens and property shall be subject to all debts,laws, ordinances, and regulations in force in the City of Dunn and shall be entitled to the same privileges and benefits as other parts of the City of Dunn. Said territory shall be subject to municipal taxes according to G. S. 160A- 58.10. Section 3. The Mayor of the City of Dunn shall cause to be recorded in the office of the Register of Deeds of Harnett County, and in the office of the Secretary of State at Raleigh, North Carolina, an accurate map of the annexed territory, described in Section 1 above, together with a duly certified copy of this ordinance. Such a map shall also be delivered to the County Board of Elections, as required by G. S. 163-288.1. Adopted this 25th day of February,2025. o. D il)iam P. Elmore,Jr. � • l ' Attest: p,P®8AT'�°. • SE: Melissa R. Matti, CMC, NCCMC •°.'� City Clerk ' tH dd ,Pgf9tk3@,R I, Melissa R. Matti, City Clerk of the City of Dunn, do hereby certify that the foregoing is a true and accurate copy of an annexation ordinance duly adopted by the City Council of the City of Dunn,North Carolina,at a meeting held February 25, 2025,at 6:30 p.m.at the City Hall in the City of Dunn. IN WITNESS WHEREOF, I have here unto set my hand and have caused the official corporate seal of said City to be affixed,this the 25th day of February, 2025. LiStU Melissa R. Matti, CMC, NCCMC City Clerk 020022 25 25TT#6 Mayor CITY OF William P.Elmore Jr. Mayor Pro Tern+ .i J.Wesley Sills t _- Council Members 1887 April L.Gaulden NORTH CAROLINA Raquel McNeil Billy Tart 401 E Broad St •PO Box 1065 •Dunn,North Carolina 28335 Alan Hargis (910)230-3500 • CityofDunn.org Dr,David L Bradham City Manager Steven Neuschafer AN ORDINANCE TO EXTEND THE CORPORATE LIMITS OF THE CITY OF DUNN, NORTH CAROLINA WHEREAS, the City Council of the City of Dunn has been petitioned under Part 4 of Article 4A of Chapter 160A of the General Statutes to annex the area described below; and WHEREAS, the City Council has by resolution directed the City Clerk to investigate the efficiency of the petition; and WHEREAS;the City Clerk has certified the sufficiency of the petition and a public hearing on the question of this annexation was held at the Dunn Municipal. Building at 6:30 p.m. on February 25, 2025, after due notice by publication on February 14, 2025; and WHEREAS the City Council finds that the area described therein meets the requirements of Part 4 of Article 4A of Chapter 160A of the General Statutes. NOW,THEREFORE,BE IT ORDAINED by the City Council of the City of Dunn,North Carolina that: Section 1. By virtue of the authority granted by Part 4 of Article 4A of Chapter 160A of the General Statutes, the following described territory is hereby annexed and made part of the City of Dunn as of February 25, 2025: Mere communz y I gins! Property owned by City of Dunn ANX-01-2025 1+/- acre within PIN# 1505-97-6372.000 Map Recorded:Book# , Page# BEGINNING at a new pk nail,said nail being on the western right-of-way of Arrowhead Road and the northeast corner of a proposed access and utility easement; thence leaving the said right-of-way and along a new property line and the said proposed access and utility easement South 57°46'35"West 153.93 feet to a new iron set;thence leaving the said proposed access&utility easement and along a new property line North 32°23'08"West 244.91 feet to a new iron pipe set,said iron being on the southern right-of-way ofAtlantic Coastline Railroad;thence along the said right-of-way North 31°18'14"East 167.72 feet to an existing iron pipe;thence North 31°18'14"East 5.02 feet to a computed point on the western right-of-way ofArrowhead Road;thence leaving the said Atlantic Coastline Railroad right-of-way and along the said Arrowhead Road right-of-way South 32°13'25"East 321.91 feet to the point and place of BEGINNING. Section 2. Upon and after February 25, 2025, the above-described territory and its citizens and property shall be subject to all debts,laws, ordinances, and regulations in force in the City of Dunn and shall be entitled to the same privileges and benefits as other parts of the City of Dunn. Said territory shall be subject to municipal taxes according to G. S. 160A- 58.10. Section 3. The Mayor of the City of Dunn shall cause to be recorded in the office of the Register of Deeds of Harnett County,and in the office of the Secretary of State at Raleigh, North Carolina, an accurate map of the annexed territory, described in Section 1 above, together with a duly certified copy of this.ordinance. Such a map shall also be delivered to the County Board of Elections, as required by G. S. 163-288.1. Adopted this 25th day of February,2025. uJtzicf William P. Elmore,Jr/ ®® GrC\ 0 O, �® Mayor f Attest: ,�'�'• ° �� !COBP°RA LIMISDA4A4 - • 422a.o c4In Melissa R. Matti, CMC, NCCMC SEAL City Clerk �a o®Bi® Ct9�0\`'ied C '�saAeaoge4� I,Melissa R.Matti, City Clerk of the City of Dunn, do hereby certify that the foregoing is a true and accurate copy of an annexation ordinance duly adopted by the City Council of the City of Dunn,North Carolina,at a meeting held February 25, 2025,at 6:30 p.m.at the City Hall in the City of Dunn. IN WITNESS WHEREOF, I have here unto set my hand and have caused the official corporate seal of said City to be affixed,thiathe 25th day of February, 2025. LirywcomAs.,(meat: Melissa R. Matti, CMC, NCCMC City Clerk i t t; R2025-09 ANX-02-25 i ATT#702-25-25 1887 i ' H CA - Oi 1 A RESOLUTION FIXING DATE OF PUBLIC HEARING ON QUESTION OF ANNEXATION PURSUANT TO G.S. 160A-31 . WHEREAS,a petition requesting annexation of the area described herein has been received;and WHEREAS, the City Council has by resolution directed the City Clerk to investigate the sufficiency of the petition; and WHEREAS, certification by the City Clerk as to the sufficiency of the petition has been made. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Dunn, North Carolina that: Section 1. A public hearing on the question of annexation of the area described herein will be held at the City of Dunn Municipal Building at 6:30 p.m. on March 25, 2025. Section 2. The area proposed for annexation is described as follows: 18.21 acres within PIN#s 1507-93-1325.000 and 1517-03-0036.000 Legal Description of Property of General Utility Company,Inc. Being that certain tract of land located in Averasboro Township, Harnett County, North Carolina, and being more particularly described as follows: BEGINNING at an existing iron rebar on the western right-of-way margin of North Powell Avenue, said rebar having North Carolina State Plane Coordinates of North 573,137.63, East 2,110,073.66 (NAD 83/2011 datum); thence from said rebar and along the western right-of-way margin of North Powell Avenue, South 07°10'55" West a distance of 162.29 feet; thence continuing with said right-of-way margin, a curve to the left with an arc length of 47.38 feet, a radius of 1914.60 feet, a chord bearing of South 06°35'13" West and a chord length of.47.38 feet; thence North 76°59'47" West a distance of 2107.82 feet to an existing concrete monument; thence North 38°40'11" East a distance of 641.20 feet to an existing rusted 2" iron pipe; thence South 65°25'15" East a distance of 1209.57 feet to an existing 1" iron pipe; thence South 65°30'33" East a distance of 636.12' to the original Point of Beginning Said tract containing 18.21 acres and being further illustrated on plat prepared by Taylor Land Consultants, PLLC titled "Annexation Plat — 18.21 Acres", dated January 4th, 2025 and being recorded in Plat Book 25, Page 14 of the Harnett County Registry. Section 3. Notice of the Public Hearing shall be published once in The Daily Record, a newspaper having general circulation in the City of Dunn, . least ten (10) days prior to the date of the Public Hearing. Adopted this 25th day of February,2025. jlliam P. E more Jr. aATTESTS AG:\ .� O. i 0 1 - 62 Liirta Melissa R.Matti, City Clerk ®.1... SEAL. . Where com a/i) he ans( Mayor x � -9 `1 CITY OD uNNF William P.Elmore Jr. i Mayor Pro Tem A =`t J.Wesley Sills Council Members 1$$7 April L.Gaulden NORTH CAROLINA Raquel McNeil 401 E Broad St -PO Box 1065 -Dunn,North Carolina 28335 Billy Tart (910)230-3500' CityofDunn.org Alan Hargis Dr.David L.Bradham City Manager Steven Neuschafer PETITION FOR VOLUNTARY ANNEXATION CERTIFICATE OF SUFFICIENCY Owners: General Utility Company, Inc. Annexation File No: ANX-02-25 To: Mayor Elmore and Dunn City Council I, Melissa Matti, City Clerk, do hereby certify that I have investigated the attached petition and hereby make the following findings: a. The petition contains an adequate property description of the area proposed for annexation. b. The area described combined in the petition is contiguous to the City primary corporate limits, as defined under Part 1 of Article 4A of Chapter 160A of the NC General Statutes. c. The petition is signed by all owners of real property lying in the area described herein. In witness whereof, I have hereunto set my hand and affixed the seal of the City of Dunn, North Carolina,this 25th day of February, 2025. ,4,,saaaaee,,®e • °PROP/it Melissa R. Matti • • ° City Clerk A. SEAL si689 ® Where cammuni kepis! �' 02025-03 ATT#7 02-25-25 1887 r -, is A Capital Project Ordinance FY25 Vehicle and Equipment Purchases Project WHEREAS,the City Council for the City of Dunn,on June 25,2024,adopted the annual budget ordinance number 02024-13 for the fiscal year beginning July 1, 2024; and, WHEREAS, the City Council, on June 25, 2024, adopted the capital improvements plan for fiscal year 2024-25; and, WHEREAS, the City Council, on January 28, 2025, approved police department staff to proceed with the purchase of five police vehicles; and, WHEREAS, the City Council, on February 25, 2025, approved city staff to submit an application to the United States Department of Agriculture for grant and loan financing; and, WHEREAS,it is necessary and appropriate to approve this capital project ordinance to reflect the expenditure and final funding sources; and, NOW.THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF DUNN, NC, PURSUANT TO SECTION 13.2 OF CHAPTER 159 OF THE GENERAL STATUTES OF NORTH CAROLINA,THAT: Section 1: Expenditures necessary for the FY25 Vehicle and Equipment Purchases Project is authorized to be undertaken until all project activity is completed,and is adopted as follows: Section 2. The amount of funding appropriated, and amounts budgeted for purchases and related costs are approved as follows: Funding Appropriations Installment Financing $ 304,975 Total Funding $ 304,975 Expenditures: Capital Equipment-Vehicles $ 304,975 Total Expenditures $ 304,975 Section 3: Funds may be advanced from the General Fund for the purpose of making payments as due. Reimbursement requests should be made to the grantor agency in an orderly and timely manner. Section 4: The Finance Director is directed to report periodically on the financial status of each project element in Section 2 and on the total revenues received or claimed. %4 ere communit I e ins ° i .188 w ' Section 5:Within five (5) days after this ordinance is adopted,the City Clerk shall file a copy of this ordinance with the Finance Director. Section 6: This capital project ordinance shall be effective immediately. Duly adopted this 25th day of February 2025. William P. Elmore,Jr Mayor Attest:tilf)dim". IF,P0 RA 7- .134 Melissa R. Matti � SEP- City Clerk :F�. . • .°.° Where commune �e ins Mayor William P.Elmore Jr. F `F -- Mayor Pro Tem ---w---- R020025--5 ATT#8-25 J.Wesley Sills LI r 0�'` Council Members 1887 April L.Gaulden ll NORTH TC, R � N� � RaqueB'My Naeit 401 E Broad St .PO Box 1065 .Dunn,North Carolina 28335 Alan Hargis (910)230-3500 • CityofDunn.org Dr.David L.Bradham City Manager Steven Neuschafer RESOLUTION DECLARING OFFICIAL INTENT TO REIMBURSE EXPENDITURES FROM PROCEEDS OF BORROWING WHEREAS; the City of Dunn desires to undertake certain purchases for the FY25 Vehicle and Equipment Purchases Project, and WHEREAS; it is the intent of the City to finance those improvements through a long-term loan or other suitable financing and that the financing will be obtained as a result of a process involving Local Government Commission oversight, if necessary, and approval by the City Council, and WHEREAS; this Resolution and declaration (the "Declaration") is made pursuant to the requirements of the United States Treasury Regulations Section 1.150-2 and is intended to constitute a Declaration of Official Intent to Reimburse under such Treasury Regulations Section, and WHEREAS:the City Council of the City of Dunn is authorized to resolve and declare the official intent of the City of Dunn, North Carolina (the "Issuer") with respect to the matters contained herein. NOW THEREFORE BE IT RESOLVED; that the City of Dunn proposes to undertake the Project as described below,to incur the related and necessary project expenditures,and to finance the cost of the Project with the proceeds of debt to be issued by the City for the project all as described below: 1. Expenditures to be incurred. The City of Dunn(the Issuer) anticipates incurring maximum expenditures(the "Expenditures") of$304,975 for five police vehicles for the City of Dunn. 2. Plan of Finance. The Issuer intends to finance the costs of the Project with the proceeds of a long-term loan or other suitable form of debt, to be issued by the City (the "Borrowing"),the interest on which is to be excluded from gross income for Federal income tax purposes. 3. Maximum Principal Amount of Debt to be issued. The maximum principal amount of the Borrowing to be incurred by the Issuer to finance the Project is $304,975. 4. Declaration of Official Intent to Reimburse. The Issuer, City of Dunn, NC, hereby declares its official intent to reimburse itself with the proceeds of the Borrowing for any of the Expenditures incurred by it prior to the issuance of the Borrowing. 5. Unavailability of Long-Term Funds. No funds for payment for the FY25 Vehicle and Equipment.Purchases Project, from sources other than the borrowed funds, are or are reasonably expected to be reserved, allocated on a long-term basis, or otherwise set aside by the City pursuant to its budget or financial policies. , 'Mere communz y I yinsf 6. Public Availability of Official Intent Resolution. The Resolution shall be made available for public inspection at the office of the City Finance Officer within 30 days after its approval in compliance with the applicable state law governing the availability of records of official acts and shall remain available for public inspection until the borrowed funds are issued. 7. Effective Date. This Resolution shall be effective upon its adoption and approval by the City Council. BE IT FURTHER RESOLVED,that such evidence of debt, checks, and drafts will be signed or authorized by any two of said officials. This the 25th day of February, 2025. w � William P. Elmore, Jr. • Mayor Attest: ®o®®BBaa�iec®o® G\-V.O/iiltrSa(C(101 ®s •�pP`P®fr . Melissa R. Matti • ° City Clerk SEAL /11, 13 \v ®BtGOBBBBB C Division of Parks & Recreation Certification & Approval by Local Governing Board I hereby certify the information contained in the attached application is true and correct and the required one dollar of matching funds for five dollars of grant funds will be available within three years of submitting the application. This application has been approved by the local governing board. ------- ------ - - ---- Chief Elected Official (Print or Type Name and Title) (Signature) Nam P mel,ei ..zT eg If two local governments are applying together, this form must be completed and signed by each local government. One applicant must be identified by adding primary sponsor in the Local Government Name section. Page 14 of 26