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HomeMy WebLinkAbout02/24/2026 AttachmentsR2026-04 ATT#1 2-24-24 ICITY OF R 7 er / ! vi WHEREAS, Patty Rowland will retire on March 1, 2026 as Revenue Manager specializing in utility billing and customer satisfaction in the Finance Department With 30 years of service to our City; and WHEREAS, Patty began her career with the City working as the Accounting Supervisor with the Finance Department June 14, 1996, and WHEREAS, Patty was promoted to Utility Services Specialist on July 1, 1998. During her tenure- with the City, she implemented the famous blue paper and received several letters of commendation for her customer service relations with customers. She attended Johnston Community College and UNC School of Government; and WHEREAS, Patty not only found a career with the City, but she also found her husband, Dunn Police Sergeant Rodney Rowland and they were married on September 19, 2004; they have two boys William (15), and Daniel (12); and WHEREAS, Patty exceeded her job performance expectations and was promoted to Revenue Manager on May 11, 2016. During her tenure with the City, she has been the go -to person when finding outstanding balances, using the "old" system, and providing account histories. She was nominated for and received the NC RWA Outstanding Administrative Personnel Award in 2010; an WHEREAS, Patty has proven herself to be a resolute and efficient public servant who has gained the admiration and respect of her fellow workers and the residents of the City of Dunn, faithfully and diligently working extra -long hours when necessary and being someone that all 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 residents of the City of Dunn, of expressing to Patty Rowland their deep appreciation and gratitude for the service rendered by her to the City and the community throughout her years of service. NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council that we offer Patty our absolute 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 afteN the 24th day of February, 2026 ail William P. Elmore, Jr.; Ma o Attest: e Melissa R. Matti, City Clerk ATT#2 02-24-2026 CITY OF 11;..�DUNN 10ORTH CAROLINA 401 E Broad St . PO Box 1065 . Dunn, North Carolina 28335 (910) 230-3500 • CityofDunn.org Chief of Police Mayor iam P. Elmore, Jr. Mayor Pro Tern April Gaulden Council Members J. Wesley Sills Raquel McNeil Billy Tart Alan Hargis Dr. David L. Bradham City Manager Justin Hembree "I, Timothy Lynn Gay, do solemnly swear (or affirm) that I will support and maintain the Constitution and laws of the United States, and the Constitution and laws of North Carolina, not inconsistent therewith, and that I will faithfully and impartially execute and discharge the duties of the office, as the Chief of Police for the City of Dunn, of which I am about to enter, according to the best of my skill, ability, and judgement; so help me God." C:1::� �� 0 '), L-,, r�' Timothy Lynn Gay Sworn to and subscribed before me this the 12th of February, 2026 r ggqe'r43Sf''40 4 A (1d m Melissa R. Matti ma : City Clerk - L «�• J i It q /,i;tSj;a'*ggq Wkere commrfni� Tins! 1 2 2 2 2 2 3 3 1 2 2 CITY OF DUNN BUDGET ORDINANCE AMENDMENT FISCAL YEAR ENDING: 6/30/2026 Department: Various Budget Amendment #: 18 Date: 2/24/2026 FUND Acct # LINE ITEM DESCRIPTION Appropriation Before Amendment Amount of Amendment Increase / (Decrease) Appropriation After Amendment General 010-0500-7400 Capital Outlay 67,427.41 65,661.00 $ 133,088.41 General 010-0620-4500 Contract Services 197,040.00 8,100.00 205,140.00 General 010-0620-0300 Contract Labor 36,000.00 930.00 36,930.00 General 010-0620-3501 Athletic Tournaments 3,340.00 3,340.00 6,680.00 General 010-0620-0201 Salaries - Overtime 18,661.00 3,671.00 22,332.00 General 010-0510-0201 Salaries - Overtime 88,124.00 23,959.00 112,083.00 General 010-0510-0200 Salaries & Wages 2,916,938.00 (30,000.00) 2,886,938.00 General 010-0510-4510 Professional Services - 30,000.00 30,000.00 EXPENDITURE TOTAL: $ 3,327,530.41 $ 105,661.00 $ 3,433,191.41 Appropriation Amount of Appropriation FUND Acct # LINE ITEM DESCRIPTION Before Amendment After Amendment Increase / (Decrease) Amendment General 010-0395-0800 Insurance Proceeds $ 5,000.00 $ 65,661.00 $ 70,661.00 General 010-0359-0004 Harnett County funds $ - $ 23,959.00 $ 23,959.00 General 010-0367-0004 Harnett County funds $ - $ 16,041.00 $ 16,041.00 REVENUE TOTAL: $ 5,000.00 $ 105,661.00 $ 110,661.00 CERTIFICATION: I certify this requested budget amendmen a approved e City Council on: City Manager: 2/24/2026 Finance Director: 2/24/2026 JUSTIFICATION: 1. Appropriate insurance furkLs.Mr the repair of the Head Start building roof. 2. Appropriate Harnett County funds for the DYB tournament security. 3. Shift police salary budget savings to professional services for police chief applicant search consultant. FUNDING SOURCE: 1. Insurance reimbursement 2. Harnett County funds 3, Reallocation of expense budgets CITY OF DUNN BUDGET ORDINANCE AMENDMENT Department: Animal Control Budget Amendment #: 21 FISCAL YEAR ENDING: 6/30/2026 Date: 2/24/2026 Appropriation Amount of Appropriation FUND Acct # LINE ITEM DESCRIPTION Before Amendment After Amendment Increase / (Decrease) Amendment General 010-0514-7000 Non -Capital Equipment - 350.00 $ 350.00 EXPENDITURE TOTAL: $ - $ 350.00 $ 350.00 Appropriation Amount of Appropriation FUND Acct # LINE ITEM DESCRIPTION Before Amendment After Amendment Increase / (Decrease) Amendment General 010-0360-0004 Animal Control Donations $ 750.00 $ 350.00 $ 1,100.00 REVENUE TOTAL: $ 750.00 $ 350.00 $ 1,100.00 CERTIFICATION: I certify this requested budget amendmen a pproved he City Council on: City Manager. 2/24/2026 Finance Director: PAC4 2/24/2026 JUSTIFICATION: Appropriation of donated fun s. FUNDING SOURCE: Donations in memory of Brenda Joy Williams R2026-06 ATT#3 2-24-26 A RESOLUTION OF THE DUNN CITY COUNCIL DECLARING CERTAIN PROPERTY OF THE CITY TO BE SURPLUS AND AUTHORIZING THE DISPOSITION OF SAID PROPERTY Mayor William P. Elmore, Jr. Mayor Pro Tern April Gaulden Council Members J. Wesley Sills Raquel McNeil Billy Tart Alan Hargis Dr. David L. Bradham City Manager Justin Hembree 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 SERIAL # MILEAGE 2014 Dodge Charger 2C3CDXAT9EH121281 112,887 2015 Dodge Charger 2C3CDXAT3FH925190 113,842 2012 Dodge Charger 2C3CDXAT6CH282846 105,741 2010 Freightliner pac-mac grapple truck 1 FVACXDTOADAP8496 141,386 2010 Ford Ranger 1 FTKR1AD4APA52620 105,317 2018 Dodge Charger 2C3CDXKT6JH323603 unknown 2005 Chevrolet Trailblazer 1 GNDS13S452312386 113,275 2007 Mercury Grand Marquis 2MEFM75V27X643830 98,801 Leeboy Roller N/A N/A Coats Tire Balancer N/A N/A Aluminum Dogbox 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.GovDeats.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). �h"%8@B99i9. I Adopted this 24t'' day of February�;�202.i %7 ORP A EST: 51, `CITY OF DUNN 4R � Melissa Matti, City Clerk "d,�,,1CARO ��,�' William P. Elm , Jr., Mayor CITY OF R2022 24 26TT#3 DUNN PNORTH CAROLIWA RESOLUTION TO AWARD A CONTRACT FOR INDEPENDENT AUDIT SERVICES FOR FISCAL YEAR ENDING JUNE 30, 2026 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUNN THAT: Section 1: A contract for the fiscal year ending June 30, 2026 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 contract is not a multi -year contract and is only for the FY26 financial audit and financial report preparation. 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 241h day of February 2026. William P. Elmore Jr. Mayor ATTEST: 1IIIelie 9y � O t) ° �► : Z Melissa R. Ma City Clerk Fd�'PY69496i@C W&re communi� 6Tins! LGC-205 Form A CONTRACT TO AUDIT ACCOUNTS Rev. 0212026 The of and and Governing Board Board of Directors Primary Government Unit City of Dunn Primary Government Unit, together with DPCU (if applicable), hereinafter referred to as Governmental Unit(s) Auditor Name Thompson, Price, Scott, Adams & Co., P.A. Auditor Address 4024 Oleander Dr., Suite 103, Wilmington, NC 28403 Hereinafter referred to as Auditor for Fiscal Year Ending Date Audit Will Be Submitted to LGC 06/30/26 12/31/26 Must be within six months of FYE hereby agree as follows: i The Auditor shall audit all statements and disclosures required by "U.S. Auditing Standards — AICPA (Clarified)," referred to as 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). Budgetary comparison information shall be prepared in accordance with applicable GASB standards. Budget -to -actual comparisons at the level of the legally adopted budget ordinance shall be presented as required supplementary information and shall not be included in the basic financial statements. Any other budgetary comparison information shall be presented only as supplementary information for funds required to be budgeted under NCGS Chapter 159, Article 3. At a minimum, the Auditor shall conduct the audit and render the report in accordance with GAAS. If the Governmental Unit expended $100,000 or more in combined Federal and State financial assistance during the reporting period, the Auditor shall perform the audit in accordance with Generally Accepted Government Auditing Standards (GALAS). The Governmental Unit is subject to federal single audit requirements in accordance with Title 2 US Code of Federal Regulations Part 200 Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F (Uniform Guidance) and the State Single Audit Implementation Act. Currently the threshold is $1,000,000 for federal and state single audits, or such other threshold as applicable for the fiscal year under 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 staff of the Office of State Auditor (OSA) and the Local Government Commission (LGC). If the audit requires a federal single audit in accordance with the Uniform Guidance (§200.501) the Auditor and Governmental Unit(s) should discuss, in advance of the execution of this contract, the responsibility for submission of the audit and the accompanying data collection form (form SF-FAC) to the Federal Audit Clearinghouse as required under the Uniform Guidance (§200.512) to ensure proper submission. 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). Page 1 LGC-205 Form A CONTRACT TO AUDIT ACCOUNTS Rev. 02/2026 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 (2018 revision or subsequent revisions, as applicable) issued by the Comptroller General of the United States, then by accepting this engagement, the Auditor warrants that he or 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 to 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 the Auditor's receipt of an updated peer review report. If the audit firm receives 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 Auditing Standards or if financial statements are not prepared in accordance with U.S. generally accepted accounting principles (GAAP) and fail to include all disclosures required by GAAP, the Auditor shall provide an explanation as to why in an attachment to this contract or in an amendment. 6. 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 six months of fiscal year end. At the time of the execution of this contract, if the parties know that the anticipated submission date of the audit exceeds six months after fiscal year end, a written explanation shall be provided to the Secretary of the LGC on this contract form (see the space provided on Page 7). If it becomes necessary to amend the audit fee or the date that the audit report will be submitted to the LGC, an amended contract along with a written explanation of the change shall be submitted to the Secretary of the LGC for approval. 7. It is agreed that GAAS include a review of the Governmental Unit's (Units') systems of internal control and accounting as they 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 the Auditor's findings, together with his or her recommendations for improvement. That written report shall include all matters determined to be "significant deficiencies and material weaknesses" in accordance with AU-C §265 "Communicating Internal Control Related Matters Identified in an Audit" of GAAS. The Auditor shall file a copy of that report with the Secretary of the LGC. For GAAS or Government Auditing Standards audits, if an Auditor issues an AU-C §260 report, "Auditor's Communication With Those Charged With Governance," commonly referred to as a "Governance Letter," LGC staff does not require the report to be submitted unless the Auditor cites significant findings or issues from the audit, as defined in AU-C §260 paragraphs 12 - 14. This would include issues such as difficulties encountered during the audit, significant or unusual transactions, uncorrected misstatements, matters that are difficult or contentious for which the Auditor consulted outside the engagement team and, in the Auditor's judgment, are significant and relevant to those charged with governance, and other findings or issues that the Auditor believes are significant and relevant. If matters identified during the audit were required to be reported as described in AU-C §260 paragraphs 12 - 14 and were communicated in a method other than an AU-C §260 letter, the written documentation must be submitted. Page 2 LGC-205 Form A CONTRACT TO AUDIT ACCOUNTS Rev. 0212026 8. All local government and public authority contracts for audit or audit -related work require the approval of the Secretary of the LGC. This includes annual or special audits, agreed upon procedures related to internal controls, bookkeeping or other assistance necessary to prepare the Governmental Unit's records for audit, financial statement preparation, any finance -related investigations, or any other audit- related work in the State of North Carolina. Approval is also required for the Alternative Compliance Examination Engagement for auditing the Coronavirus State and Local Fiscal Recovery Funds expenditures as allowed by US Treasury. Approval is not required on audit contracts and invoices for system improvements and similar services of a non -auditing nature. 9. Invoices for services rendered under these contracts shall not be paid by the Governmental Unit(s) until the invoice has been approved by the Secretary of the LGC. This also includes any progress billings [G.S. 159-34 and 115C-447]. All invoices for audit work shall be submitted in PDF format to the Secretary of the LGC for approval. The invoice marked 'approved' with approval date shall be returned to the Auditor to present to the Governmental Unit(s) for payment. This paragraph is not applicable to contracts for audits of hospitals. 10. In consideration of the satisfactory performance of the provisions of this contract, the Governmental Unit(s) shall pay to the Auditor, upon approval by the Secretary of the LGC if required, the fee, which includes any costs the Auditor may incur from work paper or peer reviews or any other quality assurance program required by third parties (federal and state grantor and oversight agencies or other organizations) as required under the Federal Single Audit Act and the State Single Audit Act. This does not include fees for any pre -issuance reviews that may be required by the North Carolina Association of Certified Public Accountants (NCACPA) Peer Review Committee or North Carolina State Board of CPA Examiners (see Paragraph 13). 11. 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. 12. After completing the audit, the Auditor shall submit to the Governing Board a written report of audit. This report shall include, but not be limited to, the following information: (a) Management's Discussion and Analysis, (b) the financial statements and notes of the Governmental Unit(s) and all of its component units prepared in accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) or required for full disclosure under the law, and (d) the Auditor's opinion on the material presented. The Auditor shall furnish the required number of copies of the report of audit to the Governing Board upon completion. 13. If the audit firm is required by the Secretary of the Local Government Commission to obtain a pre - issuance review or take corrective action as a result of peer review findings or quality control deficiencies, such corrective action shall be consistent with the authority and requirements of the North Carolina State Board of Certified Public Accountant Examiners, the AICPA Peer Review Program, and established Local Government Commission practice, including the use of report addenda or other remedial measures, as appropriate. Page 3 LGC-205 Form A CONTRACT TO AUDIT ACCOUNTS Rev. 02/2026 14. In accordance with G.S. 159-34, the Finance Officer of the Unit is responsible for filing the audited financial statements with the Secretary of the Local Government Commission. The Auditor may upload the audit report and related documents through the LGC's electronic submission system; however, submission shall not be deemed complete until the Finance Officer has reviewed and certified the submission. The Auditor, Finance Officer, other Unit staff member designated by the Finance Officer, or a third party approved by the Unit may enter all Data Input Report information except the information on the "transmittal doc info" tab. The "transmittal doc info" tab must be completed by the Auditor. The Finance Officer shall review, approve, and certify the accuracy and completeness of the Data Input Report (DIR) in the LGC's LOGOS system prior to LGC review, regardless of whether the DIR is prepared by the Auditor or the Unit. Finance Officer certification is required for any corrected or revised submissions. Finance Officer certification of the DIR shall be completed in a timely manner following notification that the DIR is ready for review and within time frames prescribed by the LGC. Failure to complete certification in a timely manner may result in the audit being considered late due to unit action rather than auditor performance The Auditor shall conduct the audit in accordance with generally accepted auditing standards and shall ensure that the financial statements are prepared in accordance with generally accepted accounting principles as of the fiscal year end. Budget -to -actual comparisons at the level of the legally adopted budget ordinance shall be presented in required supplementary information, separate from the basic financial statements, and shall not be included in the audit opinion. The Auditor shall confirm that such information reconciles to the financial statements and is consistent with applicable accounting guidance and any LGC reporting requirements. The Finance Officer shall certify in a timely manner that all data inputted in LOGOS used for preparation of the financial statements and required supplementary information is complete and accurate. For audits of units other than hospitals, the audit report should be submitted when (or prior to) submitting the final invoice for services rendered. The report of audit, as filed with the Secretary of the LGC, becomes a matter of public record for inspection, review and copy in the offices of the LGC by any interested parties. Any subsequent revisions to these reports shall be sent to the Secretary of the LGC. These audited financial statements, excluding the Auditors' opinion, may be used in the preparation of official statements for debt offerings by municipal bond rating services to fulfill secondary market disclosure requirements of the Securities and Exchange Commission and for other lawful purposes of the Governmental Unit(s) without requiring consent of the Auditor. If the LGC Staff determines that corrections need to be made to the Governmental Unit's (Units') financial statements and/or the compliance section, those corrections shall be provided within three business days of notification unless another deadline is agreed to by LGC Staff. Page 4 LGC-205 Form A CONTRACT TO AUDIT ACCOUNTS Rev. 0212026 15. Should circumstances disclosed by the audit call for a more detailed investigation by the Auditor than necessary under ordinary circumstances, the Auditor shall inform the Governing Board in writing of the need for such additional investigation and the additional compensation required therefore. Upon approval by the Secretary of the LGC, this contract may be modified or amended to include the increased time, compensation, or both as may be agreed upon by the Governing Board and the Auditor. 16. If an approved contract needs to be modified or amended for any reason, the change shall be made in writing and preaudited if the change includes a change in audit fee (preaudit requirement does not apply to hospitals). This amended contract shall be completed in full, including a written explanation of the change, signed and dated by all original parties to the contract. It shall then be submitted to the Secretary of the LGC for approval. No change to the audit contract shall be effective unless approved by the Secretary of the LGC. 17. A copy of the engagement letter, issued by the Auditor and signed by both the Auditor and the Governmental Unit(s), shall be attached to this contract, and except for fees, work, and terms not related to audit services, shall be incorporated by reference as if fully set forth herein as part of this contract. In case of conflict between the terms of the engagement letter and the terms of this contract, the terms of this contract shall take precedence. Engagement letter terms that conflict with the contract are deemed to be void unless the conflicting terms of this contract are specifically deleted in Paragraph 30 of this contract. Engagement letters containing indemnification clauses shall not be accepted by LGC Staff. 18. Special provisions should be limited. Please list any special provisions in an attachment. 19. A separate contract should not be made for each division to be audited or report to be submitted. 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 primary 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. 20. The contract shall be executed, preaudited (preaudit requirement does not apply to hospitals) and physically signed by all parties including Governmental Unit(s) and the Auditor, then submitted in PDF format to the Secretary of the LGC. 21. The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall notify the Governmental Unit and Auditor of contract approval by email. The audit should not be started before the contract is approved. 22. Retention of Client Records: Auditors are subject to the NC State Board of CPA Examiners' Retention of Client Records Rule 21 NCAC 08N .0305 as it relates to the provision of audit and other attest services, as well as non -attest services. Clients and former clients should be familiar with the requirements of this rule prior to requesting the return of records. Page 5 LGC-205 Form A CONTRACT TO AUDIT ACCOUNTS Rev. 0212026 23. This contract may be terminated at any time by mutual consent and agreement of the Governmental Unit(s) and the Auditor, provided that (a) the consent to terminate is in writing and signed by both parties, (b) the parties have agreed on the fee amount which shall be paid to the Auditor (if applicable), and (c) no termination shall be effective until approved in writing by the Secretary of the LGC. 24. The Governmental Unit's (Units') failure or forbearance to enforce, or waiver of, any right or an event of breach or default on one occasion or instance shall not constitute the waiver of such right, breach or default on any subsequent occasion or instance. 25. There are no other agreements between the parties hereto and no other agreements relative hereto that shall be enforceable unless entered into in accordance with the procedure set out herein and approved by the Secretary of the LGC. 26. E-Verify. The Auditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if the Auditor utilizes any subcontractor(s), Auditor shall require such subcontractor(s) to comply with the requirements of NCGS Chapter 64, Article 2. 27. For all non -attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct and Government Auditing Standards, 2018 or 2024 Revision (as applicable). Preparing financial statements in their entirety shall be deemed a "significant threat" requiring the Auditor to apply safeguards sufficient to reduce the threat to an acceptable level. If the Auditor cannot reduce the threats to an acceptable level, the Auditor cannot complete the audit. If the Auditor is able to reduce the threats to an acceptable level, the documentation of this determination, including the safeguards applied, must be included in the audit workpapers. All non -attest service(s) being performed by the Auditor that are necessary to perform the audit must be identified and included in this contract. The Governmental Unit shall designate an individual with the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for the results of the services performed. If the Auditor is able to identify an individual with the appropriate SKE, the Auditor must document and include in the audit workpapers how the Auditor reached that conclusion. If the Auditor determines that an individual with the appropriate SKE cannot be identified, the Auditor cannot perform both the non -attest service(s) and the audit. See "Fees for Audit Services" page of this contract to disclose the person identified as having the appropriate SKE for the Governmental Unit. 28. Applicable to audits with fiscal year ends of June 30, 2021 and later. The Auditor shall present the audited financial statements including any compliance reports to the Government Unit's Governing Board or audit committee in an official meeting in open session as soon as the audited financial statements are available but not later than 45 days after the submission of the audit report to the Secretary of the LGC. The Auditor's presentation to the Governing Board or audit committee shall include: a) the description of each finding, including all material weaknesses and significant deficiencies, as found by the Auditor, and any other issues related to the internal controls or fiscal health of the Government Unit as disclosed in the management letter, the Single Audit or Yellow Book reports, or any other communications from the Auditor regarding internal controls as required by current auditing standards; b) the status of the prior year audit findings; c) the values of Financial Performance Indicators based on information presented in the audited financial statements; and d) notification to the Governing Board that the Governing Board shall develop a "Response to the Auditor's Findings, Recommendations, and Fiscal Matters," if required under Rule 20 NCAC 03 .0508. Page 6 LGC-205 Form A CONTRACT TO AUDIT ACCOUNTS Rev. 02/2026 29. Information based on the audited financial statements shall be submitted to the Secretary of the LGC through the LGC's LOGOS system, including completion of the Data Input Report (DIR). Submission is not complete and shall not be accepted by the LGC until the Finance Officer has reviewed and certified the DIR in accordance with Paragraph 14 of this contract. 30. All of the above paragraphs are understood and shall apply to this contract, except the following numbered paragraphs shall be deleted (See Paragraph 17 for clarification). 31. The process for submitting contracts, audit reports and invoices is subject to change. Auditors and Units should use the submission process and instructions in effect at the time of submission. Refer to the N.C. Department of State Treasurer website at https://www.nctreasurer.com/state-and-local- government-finance-division/local-government-commission/submitting-your-audit. 32. All communications regarding audit contract requests for modification or official approvals will be sent to the email addresses provided on the signature pages that follow. 33. Applicable to audits with fiscal year ends of June 30, 2025, and later. The Unit authorizes the LGC to grant access to the LGC's LOGOS system, including the Data Input Report (DIR), to employees of the contracted audit firm who are associated with and acting on behalf of the firm for purposes of performing audit and reporting services under this contract. Such access shall be limited to the scope necessary to perform contracted services and shall not relieve the Auditor or the Unit of their respective responsibilities under this contract. 34. Changes or edits to the text of this contract form are not permitted, except for the Secretary's authority to revise or update this contract form pursuant to LGC Rule 20 NCAC 03. 0502. For contracts with an anticipated audit submission date exceeding six months after fiscal year end, please use this space to explain the reason for the late submission, as required by Paragraph 6 of this contract form: Page 7 LGC-205 Form B CONTRACT TO AUDIT ACCOUNTS Rev. 0212026 FEES FOR AUDIT SERVICES 1. For all non -attest services, the Auditor shall adhere to the independence rules of the AICPA Professional Code of Conduct (as applicable) and Government Auditing Standards,2018 Revision. Refer to Paragraph 27 of this contract for specific requirements. The following information must be provided by the Auditor; contracts presented to the LGC without this information will be not be approved. Financial statements were prepared by: pAuditor ❑Governmental Unit ❑Third Party If applicable: The individual at the Governmental Unit designated to have the suitable skills, knowledge, and/or experience (SKE) necessary to oversee the non -attest services and accept responsibility for the results of these services: Name; Title and Unit / Company. Email Address; Cary McNallan Finance/ City of Dunn cmcnallan@dune-nc.org OR Not Applicable ❑ (Identification of SKE Individual on the LGC-205 Contract is not applicable for GAAS-only audits or audits with FYEs prior to June 30, 2020.) 2. Fees may not be included in this contract for work performed on Annual Financial Information Reports (AFIRs), Form 990s, or other services not associated with audit fees and costs. Such fees may be included in the engagement letter but may not be included in this contract or in any invoices requiring approval of the LGC. See Paragraphs 8 and 13 for details on other allowable and excluded fees. 3. The audit fee information included in the table below for both the Primary Government Fees and the DPCU Fees (if applicable) should be reported as a specific dollar amount of audit fees for the year under this contract. If any language other than an amount is included here, the contract will be returned to the audit firm for correction. 4. Prior to the submission of the completed audited financial report and applicable compliance reports subject to this contract, or to an amendment to this contract (if required) the Auditor may submit interim invoices for approval for services rendered under this contract to the Secretary of the LGC, not to exceed 75% of the billings for the Unit's last annual audit that was submitted to the Secretary of the LGC. All invoices for services rendered in an audit engagement as defined in Rule 20 NCAC .0503 shall be submitted to the Secretary of the LGC for approval before any payment is made. Payment before approval is a violation of law. (This paragraph not applicable to contracts and invoices associated with audits of hospitals). Primary Government Unit City of Dunn Audit Fee (financial and compliance if applicable) $ 36,000 Fee per Major Program (if not included above) $ 3000.00 if applicable Additional Fees Not Included Above (if applicable): Financial Statement Preparation (ind. notes and RSI) $ All Other Non -Attest Services $ TOTAL AMOUNT NOT TO EXCEED $ 45,000 Discretely Presented Component Unit NA Audit Fee (financial and compliance if applicable) $ Fee per Major Program (if not included above) $ Additional Fees Not Included Above (if applicable): Financial Statement Preparation (ind. notes and RSI) $ All Other Non -Attest Services $ TOTAL AMOUNT NOT TO EXCEED $ Page 8 LGC-205 Form B CONTRACT TO AUDIT ACCOUNTS Rev. 02/2026 SIGNATURE PAGE AUDIT FIRM Audit Firm* Thompson, Price, Scott, Adams & Co., P.A. Authorized Firm Representative (typed or printed)* Signature* Gregory S Adams, CPA Date* Email Address* gadams@tpsacpas.com GOVERNMENTAL UNIT Governmental Unit* City of Dunn Date Governing Board Approved Audit Contract* (Enter date in box to right) Mayor/Chairperson (typed or printed)* Sign ture* William P Elmore Jr., Mayor - Y- L Date A" a 4 —aoa(,o Email Address* welmore@dunn-nc.org Chair of Audit Committee (typed or printed, or "NA") Signature Date Email Address GOVERNMENTAL UNIT — PREAUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts. This instrument has been preaudited in the manner required by The Local Government Budget and Fiscal Control Act or by The School Budget and Fiscal Control Act. Sum Obligated by This Transaction: $ 45 000 Primary Governmental Unit Finance Officer* (typed or printed S' ature* Cary McNallan Finance Officer Date of Preaudit Certificate* Email dress* cmcnal @dunn-nc.org Page 9 LGC-205 Form B CONTRACT TO AUDIT ACCOUNTS Rev. 02/2026 SIGNATURE PAGE — DPCU (complete only if applicable) DISCRETELY PRESENTED COMPONENT UNIT DPCU* NA Date DPCU Governing Board Approved Audit Contract* (Enter date in box to right) DPCU Chairperson (typed or printed)* Signature* Date* Email Address* Chair of Audit Committee (typed or printed, or "NA") Signature Date Email Address DPCU — PREAUDIT CERTIFICATE Required by G.S. 159-28(a1) or G.S. 115C-441(a1). Not applicable to hospital contracts. This instrument has been preaudited in the manner required by The Local Govemment Budget and Fiscal Control Act or by The School Budget and Fiscal Control Act. Sum Obligated by this Transaction: $ DPCU Finance Officer (typed or printed)* Signature* Date of Preaudit Certificate* Email Address* Remember to print this form, and obtain all required signatures prior to submission. PRINT —] Page 10 Thompson, Price, Scott, Adams & Co., P.A. 4024 Oleander Drive Suite 103 Wilmington, North Carolina 28403 Telephone (910) 791-4872 Fax (910) 239-8294 January 1, 2026 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, 2026. 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, 2026. 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 GovernmentA uditing 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 GARS; 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, 2026. 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, 2026. 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 Uniform Guidance. Both reports will state that the report is not suitable for any other purpose. We appreciate the opportunity to be of service to 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 forth th�ncjerstanding of City of Dunn. Management signature: Title: Date: �, wimllw! Auditor Signature: Title: Date: ATT#3 2-24-26 Prepared By and Mail To: P. Tilghman Pope, Esquire Pope Law Group, P.A. Post Office Box 928 Dunn, North Carolina 28335 NORTH CAROLINA HARNETT COUNTY ENCROACHMENT AGREEMENT This Encroachment Agreement ("Agreement") is made and entered into by and between the City of Dunn, North Carolina, a North Carolina Municipal Corporation (hereinafter called the "City") and James D and Betty G West of Coats, North Carolina, owners of 203 and 205 East Broad Street, and its successors, assigns, and grantees (hereinafter called the "Property Owner") WITNESSETH: WHEREAS, the City owns property in the City of Dunn in Harnett County, North Carolina with Parcel Identification Number (PIN) being 1516-67-7196.000 (hereinafter called "the Alley"); .T1. WHEREAS, the Alley is open to the public, is 12.5-feet wide, and connects the rear of 203 and 205 East Broad Street to a public alley with the same parcel number that runs from E Broad Street to East Edgerton Street in the north; and WHEREAS, the Alley runs between private property with zero setback on both sides; and WHEREAS, the Property Owner owns the property on the south side of the Alley, PIN numbers being 1516-67-6174.000, addressed as 203 East Broad Street, Dunn, NC 28334; 1516-67- 6192.000, addressed as 205 East Broad Street, Dunn, NC 28334, hereinafter called the "Buildings;" and WHEREAS, the Buildings are each two-story brick structures on the parcel without access to the ground from the upper floor; and Code. WHEREAS, the Building requires a fire escape in order to be improved to State Building NOW, THEREFORE, in consideration of the request of the Property Owner to allow encroachment upon the Alley with the fire escape to make possible ingress and egress from the second story of the Building, the City hereby consents to the Approved Encroachment listed below within the legally described area described in Exhibit A of this Agreement, graphically depicted in Exhibit B of this Agreement, and subject to the terms and provisions of this Agreement. TERMS AND PROVISIONS Preambles. The preambles to this Agreement are incorporated herein by reference the same as if fully set forth herein. Approved Encroachment. The Property Owner is hereby allowed to construct and maintain a fire escape encroaching up to six -feet into the Alley legally described in Exhibit A of this Agreement and graphically depicted in Exhibit B of this Agreement (the "Approved Encroachment"). Construction of the fire escape must meet all applicable laws and ordinances, including State Building Codes, Fire Codes, and Local Ordinances. No Other Encroachment Allowed. Except for the Approved Encroachment as defined in this Agreement, The Property Owner shall not create, erect, or construct any other encroachment on, above, or below the surface of the ground on the Alley, or change the grade or elevation of the ground surface of the Alley, or cause or permit any of these to be done by others, without the express prior written authorization of an authorized agent of the City of Dunn, which authorization may be withheld in the sole and absolute discretion of the City. Maintenance. The Property Owner shall be responsible for maintaining the Approved Encroachment in a safe condition at all times, and shall assume and be responsible for all risks, costs, and expenses in any way connected to or arising out of the Approved Encroachment. Removal. The City reserves the right to require the removal of the Approved Encroachment or to remove or cause the Approved Encroachment to be removed if the City determines at any time that removal is in the best interest of the public, including but not limited to, at any time the City determines the Approved Encroachment is not properly maintained, creates a public nuisance or safety hazard, or that the Approved Encroachment impedes the City's general use and maintenance of the Alley, or the Approved Encroachment impedes the installation, restoration, or maintenance of any public improvement. Indemnification. The Property Owner shall indemnify, defend, save, and hold harmless the City, its elected officials, employees, consultants, agents and contractors from all liabilities, losses, costs, damages, expenses, fees (including reasonable attorneys' fees and costs), fines, penalties, claims, demands, causes of action, from the Property Owner's breach of the Agreement or caused by or as a result of the construction, use, maintenance, existence or removal of the Approved Encroachment and Other Encroachments located in the Alley. Recording. This Agreement shall be recorded among the land records of Harnett County, North Carolina. The provisions of this Agreement shall run with subject property and shall be binding upon the Property Owner and their assigns or successors in interest. Notwithstanding the foregoing, no conveyance of the Property Owner's property or any part thereof shall relieve the Property Owner or their assigns or successors of their liability for full performance of this Agreement unless the City expressly so releases the Property Owner in writing. THE CITY OF DUNN 1 By. /r William P. Elmore, Jr., Mayor ATTEST: Melissa R Matti, City Clerk GJY op ® Into ® SEAL CAF FSE11t &. State of North Carolina County of Harnett The foregoing instrument was acknowledged before me this day of , 2026, by William P. Elmore, Jr. Mayor, as attested to by Melissa R. Matti, City Clerk on behalf of the City of Dunn. Notary Public My Commission Expires: (Seal) (SEAL) James D. West (SEAL) Betty G. West State of North Carolina County of Harnett I, the undersigned Notary Public certify that James D West and Betty G West personally appeared before me this day and acknowledged that they are the owners of 203 and 205 E Broad Street, they signed the foregoing instrument in name on act and deed. WITNESS my hand and notarial seal this day of , 2026. (NOTARIAL SEAL) NOTARY PUBLIC MY COMMISSION EXPIRES: EXHIBIT A Commencing at the intersection of the northern right-of-way of E Broad Street and the eastern right-of-way of N Wilson Avenue, said point being the southwestern most point of ONH Properties LLC as recorded in Deed Book 3069, Page 661, in the Harnett County Register of Deeds; THENCE running with the eastern margin of N Wilson Avenue North 34 degrees 41 minutes 11 seconds East for a distance of 70.00 feet; Thence leaving said right-of-way and running parallel to E Broad Street South 55 degrees 14 minutes 12 seconds East for a distance of 57.50 feet to the point and place of BEGINNING, a common corner between ONH Properties LLC (Deed Book 3069, Page 661), James D. West et ux (Deed Book 2188, Page 262), and an alley established by the Commissioners; THENCE running parallel to N Wilson Avenue North 34 degrees 41 minutes 11 seconds East for a distance of 10.00 feet to a point and common corner with ONH Properties LLC (Deed Book 4096, Page 985) and the alley; THENCE running parallel to E Broad Street South 55 degrees 14 minutes 12 seconds East for a distance of 55.00 feet to a point in the line with ONH Properties LLC and the alley; THENCE cutting across the alley parallel to N Wilson Avenue South 34 degrees 41 minutes 11 seconds West for a distance of 10.00 feet to a point and a common corner between The Stewart Theater LLC (Deed Book 4269, Page 2628), James D. West et ux (Deed Book 2188, Page 262), and the alley; THENCE running parallel to E Broad Street North 55 degrees 14 minutes 12 seconds West for a distance of 55.00 feet to the point and place of BEGINNING. Together with and subject to covenants, easements, and restrictions of record. Said property contains 550 square feet (0.013 acres) more or less. EXHIBIT B: ILLUSTRATION OF APPROVED ENCROACHMENT STATE OF NORTH CAROLINA COUNTY OF HARNETT I, REVIEW OFFICER OF HARNE17 COUNTY, CERTIFY THAT THE MAP OR PLAT TO WHICH THIS CERTIFICATION IS AFFIXED MEETS ALL STATUTORY REQUIREMENTS FOR RECORDING. State of North Carolina, Wake County Course Bearing Distance E z z I, Jame W. Mauldin, ..Mfy that We map en. dnvn under Lt N 34°41' 11 ° E 10.00' ca my eupeA,ion from an actual .umay made under my sup —Won, L2 S 34°41' 11 ° W 10,00' N 1 a that the ra". of p-1.1- m calculated by 1.11b de. and u A o dep.rlo ore 1. 1/ 1o.cao4 tbet the bo,ndarfee not .un.y d are i ehoen .. brown 11— plotted from Information inbook SEE - z z 0 1 0 page .BEE-, that NI. map vce prepared In accordance vIth _ G.S. 47-30 a. amended. / 1 Witnae. my hand and .eel Nl. _day of 2021 / SIGNITURE / / co U—sed Numb. L-3247 N ap PRELIMINARY PLAT NOT FOR RECORDATION �LiOs9'�.'��ll ACss 1 1ROgs Ands 1, Jame, M. Neu �Sn Nr No. 1 4J. GNfy b era. y A N yc t a . ` 1 , a. mat we plat r a *e,, bat ®a 3 .,eaM.lm of lam efuathen » \ / / •6 �POp h C�h, F ae way or m,wdpalq ma M. an manna trot —dowe pawl. a / �6y F)P� / L SS'1 .:, SSOO, a Paaii e* plat 1. or a an y teat w looted In wd, portion of . wady . / / 'OCFS 1 /2 `? fAJ muNdpa.y tlal w —pe" ce le m erdl„a,ae that ngdbb. pera.le of \ •ss ( / 1 ,fy� N sand ® a. 7 mot plot 1. 0. vay of an ad.w,a pawl or panel. of ��ry�ry d. mat tlr plat 1. 0 a amy a weer wbga,, wad .. da ,eoameuanon 1 of ed eb,p panes., . ew,t-a for .uv / or — evptl.n b 1M d.lY,Nbn w Tent a,i I,I�emMYn aMOMe b MY wryer w such WA I eon unoM. b \ \ \ OG• / �/ '• .'\ �'• . 1e mope a deWmyalbn b tla Mel al ny pr.r.wland akeb w la \ / \ \ \ / -�[��` �• / / f7 beT. , O/C'• .': p,wwlaw aealaIn.d In (a) mnuot, id mot. .lanes w. tlaann, Anleeebal lam s,,,vyor Na. wgn 0. REFERENCES: \ \ \ D.B.3069, PG.661 D.B.2188, PG.262 D.B.4096, PG.9B5 BOOK -J°, PAGE 598 OTHER REFERENCES AS SHOWN NOTES: (A.) THE PROPERTY SHOWN HEREON IS SUBJECT TO ALL EASEMENTS OF RECORD AFFECTING SAME. \ (B.) NO TITLE SEARCH HAS BEEN PERFORMED BY THIS FIRM DURING THE COURSE OF THIS SURVEY. �C.) THIS SURVEYOR DOES NOT CERTIFY TO THE XISTENCE OR NON-EXISTENCE OF ANY UNDER GROUND UTILITIES THAT MAY OR MAY NOT BE PRESENT ON THIS SITE THE SURVEYOR RELIED UPON THE CITY OR COUNTY FOR APPROVAL OF ALL APPLICABLE ORDINANCE AND HAS MADE NO INTERPRETATIONS OF THE ORDINANCES. OWNER: CITY OF DUNN P.O. BOX 1065 DUNN, NC 27335 LEGEND • EZl.ting Iran sbw (Control Point) EASEMENT MAP FOR: Olren Slaw nor (urea.. othentse rated)PJAMES D. & BETTY G. WEST ■ Fld.tlny Conant. Menument(Conlrel Paint) z ComputedPointt AVERASBORO TOWNSHIP, HARNETT COUNTY, NORTH CAROLINA All measurements .ha.n an horizontal ground SCALE 1 " = 30' AUGUST 13, 2025 Xme eon�iputetsd w�od ilea noted. zena: C-1 pin+; 1516-67-7196.000 ,QQ Q ,QQ sQ 90 MAULDIN — WATKINS SURVEYING, P.A. P.O. BOX 444 / 139 N. MAIN ST. 2025 FUQUAY VARINA, NORTH CAROLINA 27526 RECORDED HARNETT COUNTY MAP NUMBER PAGE GRAPHIC SCALE — FEET (919) 552-9326 C-929 JOB# 5363 C:40&, ON L33HS ZS—LZ -ON e0f rive A9 Nmvaa LZ-9—Zt 31va xHAmo En :«r4 m III/.V11MH 10119x 31LL IU«t [110 s1no9 la ur.lwa ONI 3mllalN In reralu 1rnm0 as Aa e.11sla«1 aLL unm nvwsld slmoa rnm 'aN Y9efC.9 'auw'3alt t� W 91fI oawOc a LYDIt -rvllw m cualrxa'3c1u G a N m a ^=a 3 0009 F Sd315 .p J0l 1Y W100 'LIYL^NI «a—,t •' .1'�L 131v0S �JOMA GN003S NV Id 2JOOId 43SOMJd ® �- ------ 30WO_ I LS �'8 I I I I � Ani, En ®aD — YI' 1 if Moot, 30Ys9YM . 30YW19 mom rm 71L,�ot-1 .Z0-.L9 ..—...� .*/L 131YOS 31yos ON �Id130-NM0a�.2�f13' 0N1�130 t . . 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MH KM 9000 WDY1 )AWM M3N .t/C 1 .0-4 A-.0 391YW M HLM WWa'RIM mOMM N3N .t/C 1 .0-A .0-.9 vWd 14331 IONKYO 0/1-L 10tlrm 39d t9000 OOOM W0 m WN .1/9 1 .1-19 13WJ 0 *'H 10NSVD .0-Z 10"m 39d Woo 00o9 mOM3W M3N }/S 1 ,9-,9 ,o-.0 aan 13W4 0 t0•H'HJtMYD .0-Z.IONMI 3W 4000 000A HOUBUS AM } S 1 ,t-,B .0-,C 111,Wd 0 9•H t0NMV0 .t/1-L.IDWIH 394 1 p a 000N I0OO119 A3H .9/9 1 .1-,0 ,0-.0 am 3MV9! 191 WN iL3Da JHo1N3W14 SSVID WI w= DMLSOf3 •,t/C I .O-,L .0-.r 3MVm! PH HLM Y0001NOW3WLS s9Y'011Um911C3 911LS013' .t/C L ,o-.t ,0-,C ®' SNatlN3a 'N01!�l. 3z1s HOIH 8000 301M 'ON 21000 3701 DS �1000 EQUIPMENT LIST m mom 4E0US1 ff"m CMOR MR PROCERcft ' M HA MA' 51A1"m p rmsr STATM p RECUMMW sEMC ® lnaans p adnncs mm m MASEMC MAG ME ® 1crlac�xnloR ' m MASSAGE TALE SCALE: 1/4" . V—O" r . rnUrUZ:)tU twUWMtN i kStUUNU rLUUN) SCALE. 1/4" - 1'—O" . REVISIONS 0. 8 a) cd c r U x O m VY/-( d —4 Mnm w uAG: Mo u cwl n2 nunxs. ena6 Mw emw cwac lxs�rto IIOUN'M llwalM w M 1MC 0A1Ni� M 0D0,'19 MiY MIM M MRipl vwogN w T[ wokvc O�YMW! • DATE 12-8-21 DRAWN BY SAM JOB NO. 21— 52 S�ICCT N0. nNNr 09 f1 E rPUIL01N0 CORNER NOTES- METAL FARGCATIOH I)CODES AND STNIOMDS. RISC'3PZOFICAIIOIIS FOR THE DEDOL FABIICATIOR AND �4y ERECTION OF STRUCTURAL STEEL FOR 1WLDINGS'; AWS'STRUCTURAL YRIDINC CODE I 12' �' Y•�Gr�."' 'J�� COMPLY WITH APPLICABLE PRO`ASTONS UIBESS ONSiRVASE IIOIGTEO. 1` X i` % 6/ID' 6 S' O.C. PLATFORM 1/1' CHECK PURE 2)SHOP DRAWHOS: SHOW COMPLETE DETAILS AND INSTRUCTIONS FOR FABRICATION ASSEMBLY, AND INSTALLATION. FVRASN ANCHOR BOLTS ncwnm FOR WSTALLA71ON IN OTHER WORK; FURNISH TEMPLATES FOR DOLT IISTALGIION, • J)MSERTS AND ANCHORAGES: FURNISH INSERTS AND ANCHORING DENCEI TO BE BUILT 1• X 1• ST. INTO OTHER WORK FOR INSTALLATION OF MISCELLANEOUS METAL ITEMS. COORDINATE NOM FIELD VNRIFY H[JGHT B[FOR[ ORNERY TO M9 SITE TO AVOID DELAY. S-D� T T T_B• FAINO A" It 4 STEM PLATES, SHAPES, BARS. ASTN A 30. \ AOJJST HEIOI4T MID RUN TD PATCH COLD-ronMED STEEL TUNNO, AS A $00, GRADE 1. NOTE: •. .••.• ACTUAL DOOR TIrZGHT AND FNAL e 57CEL PIPE+ ASIM A ILL TYPE E OR 5, MADE /. 7 STRUCTURAL cGlO-R0.LED STEEL SHEETS: AE A 670. 41 RAIL NOD" 1//4` STEEL PLATE T IAOS(SA •DaT 10 DMOE AS DIRECTED 1Y OWNER. . 11' WOE X BI` LOND(1/1' HOERR) S CpIC1[lE INSERTS MALLEABLE Mal (ASiM A 47) OR OAST STEEL (AS1M A 27) ]e' HAIRIAAW HEIGHT BUILDING INSt1T1, WTH STEEL DOLTS. WASMIFRS ADI SNAP; HOT DIP GALVANIZED, 0)STOP PANT; FS TT-P-15. TYPE SSPC-PAINT 14. APPLY TO CLEANED AND WALL USING DECREASED STEEL SURFACES AT RATE TO PPOWOE A 2.0-Ux. DRY FKAI THICKNESS. 1/1 % I' LA09 10)FA IRIGTION, OFNEML• USE MATERIALS OF SIZE AND 1HICKNEII SIOIAI W. F NOT SHOWN. OF REWIRED SIZE. GRADE AND TIDCW4ESS TO PRODUCE STRENGTH AND Y 0 ppPE WRADW 77 PI FINISHED PRODUCT. SHOP PANT ALL TINS HOT 9PECIFlED 1D BE 1/]'xl/2" BM 1 S' 0.0. - NC 12 X 10.0 "�% CODMN GALVANIZED AFTER FNAICATON. / a) WEUD CORNERS AND SEWS CONTINWSLY; 010 EXPO50 WELDS SMOOTH AID 12'-V (MAX) RUSH. IR' b) FORM EXPOSED COINECTIOHSWIN HAIRLINE. RUSH JOINT51 USE CONCEALED ' FASIENEAS WERE POSSIBLE. 11. Do1N11 INROWARE FUIINSH CUSTOM FABRICATED IIOLIS, PLATES: ANCHORS, HAICEAS, S,i1• - OOW7L5, AND O7HEn MISCELLANEOUS STELL AND IN SHAPES FOR FMWNG AND SUPPORTING AND ANCHORIIO WOODWORK. MO 11 X 10.6 12)LOOSE BEARING PLATER PROHOE FOR SIM ITEMS BEARING 01N MASONRY OR _ CONORER, AS SHOW'1. MILL PLATES TO RECEIVE AICIIOR DOLTS, L-OCOLUwN^�� F�7 TS)LOOSE STEEL UHTELS: FABRICATE TO SITES SHOWN AS APPLICABLE. —y` nI. 14 MISCELLANEOUS FRAMINU AND SUPPORTS: PRO AS REQUIRED TO COMPLETE WORN i`7LL7 AND NOT INCLUDED WTH STRUCTURAL STEEL FRAMEWORK. FABRICATE OF MELDED CONSTRUCTION RI AS LARGE UNITS AS POSS I E; DRILL AND TM AS REWIRED TO • aR l ! • T I •" 4. iil �, 11' BIN. Qv f . RECEIVE HARDWARE AND SLAM AR ITEMS. INCLUDE REQUIRED ANCHORS FOR 1U1DD10 1 r I - 1, °• 16 CIM OTHER NORKi SPACED NOT MORE THAN 24. O.C. ):-( 2' --0•-t0' 16;SF1ElF ANGLES FAWCAIE To SITED SIDYM fM ATTACHMENT M SLlPORT FRAANO. PRONOL SLDTTED MORES TO RECEIVE ANCHOR DOLTS, SPACED HIT MORE INAN e' FROMM � ENDS no o 24' O.C. 17)SIEfl. COPE RANtICSI FABRICATE 70 Ok12`= 5HOW1. WTI1 1MOOIH BENDS AND 2-14 DAPS, a LOCATIONS YF.IDEO JOINTS VSNO 1-I/2 STLEL PINE UNIESS OTHRWSE SHOWN. SECURE POSTS AND RAIL ETNDS TO BUILDING CONSMUCTIOR AS INDICATED. 7' M -- I I 0a: 0 < IB)INSTALLATIONt PERFORM CUMIG DRILLING AAA FITnNG REOUSIED FOR SECTION III II{'- NNSTALLATON: SET PARK ACCURATELY IN LOCATION, AUONM047 AW EIEVATON, f1' U MEASURED FROM ESTASUSED UNES NA LEVU& PRO MUM MCHORAOE 114 5 AND FASIflIERS WIERE NECESSARY FOR AND I0 OTI1Lft WORK. 1) SET LOOSE HEIRS ON CLEANINO.BEARINO SURFACES, USING WEDGES OR OTHER SCALE: 1 4r' = 1 r-0 r ADJUSTMENTS AS REQUIRED, SOJOLY TACK OPEN SPACES WTt 11OON0 MORTAR, CONSISTING OF I PORT PORTLAND CEMENT 70 D PORTS SAND AND ONLY ENOUGH WATER FOR PAOONG AND HYDRATION, OR USE COMMERCIAL NON -SHRINK RISER DETAIL ORRAL UUT MATE b)'TWCH-UP SHOP PAINT AFTER I9TALLAIKIN. CLEAN FIELD WELDS, DoLTED CM AND ABRADED AREAS; AND APPLY SAME TYPE PANT AS USED W SCALE: 1 r = 1 -0 04 'SHOP. USE GALVANIZING REPAIR PANT ON DAMAGED GALVANIZED SURFACES. B' MAX 'Z DOOR FULLY OPEN I-t; 4' HANDRAIL NO 12X10./ NDIE: FIELD VERIFY IIEIOIIT DEfME 1/ •PLATE A CUt. FABRICATWI. 4•_I• AFE EM MOTH�PLAIFOM N - I . l E 1=G' Gu1. y_2• pREVISIONSTm M DESU4 LOAOIN" • ONCEIIWAIED LOAN O QIREAD . 3W1 ' " UNICORN LL � f00 P.].f. PLAN VIEW SCALE: 1 /4" = V-0" LINE °F SIARs a �tl 9a HAND RAIL DETAIL SCALE: 1/2" = 1'-011 3'xrxl/4` PLATE p-1 t D I PIPE Lid S 1/2' ROD COWMH V O I•XI/2- ANC. BO.TS(4 PEn EASE) N b —" I �--10" rn pp It X—L loll F0K d 1 3" -� U y bBN, 2#4 BAR 1 /2N PLATE ntae rm.nm IRE Fwnlu- ' D'-G' � west uro A a,cH Try euwrrls was AID BASE PLATE DETAIL PGDD,P�EDREW.- 1NL PRDPGIY K 11E 4,NWIR PIISNMI w DIraFAR COLUMN BRACING DETAIL SCALE: 1 4 = 1 -o^„„ PuuRml or ne BrnmL .SCALE: 1/2 =1 - ®GOYWWT DATE 12-8-2t DPAiVN BY BAM JOB NO. 21-52' SHEET N0. • SEAL ames D. West (SEAL) Betty G. West State of North Carolina County of Harnett I, the undersigned Notary Public certify that James D West and Betty G West personally appeared before me this day and acknowledged that they are the owners of 203 and 205 E Broad Street, they signed the foregoing instrument in name on act and deed. WITNESS my hand and notarial seal this day of , 2026. (NOTARIAL SEAL) NOTARY PUBLIC MY COMMISSION EXPIRES: ATT#3 2-24-26 AMENDMENT TO PROFESSIONAL SERVICES AGREEMENT FOR ON -CALL SERVICES BETWEEN THE CITY OF DUNN AND DAVIS-MARTIN-POWELL & ASSOCIATES, INC. The ON CALL SERVICES AGREEMENT signed by the parties on the 21st day of March, 2023, is hereby AMENDED as follows: The City exercises the option in accordance with Section 3, Duration of Contract to extend the Agreement for one additional year. This Amendment also serves as a Notice of Renewal Letter extending the Professional Services Agreement for On -Call Services to March, 21, 2027. It is expressly agreed by the parties that this Amendment is supplemental to the Agreement of March 21, 2023, which is made a part by reference, and all terms, conditions, and provisions of the original contract, unless specifically modified, are to apply and are made a part of this Amendment as though expressly rewritten, incorporated, and included herein. In the event of any conflict, inconsistency, or incongruity between the provisions of the amended Agreement and any of the provisions of the original Agreement, the provisions of the amended Agreement shall in all respects govern and control. In witness whereof the parties hereto have executed this Amendment, this the 25" day of February, 2026. DAVIS-MARTIN-POWELL & ASSOCIATES, INC. By: Michael L. Slusher, PE Title: President Attest: John W. Willis, Secretary CITY OF D' 91h s iMtrutnent has been M-audited to the manrw required by the local Wff=ent Wd Rml Contra! Act." irec r Justi lembree t��et11111 t 1 ►►,,�, d Title: Cit Mana er r it'pRq Attest: = 4 .'• �AL Melissa Matti, City Clerk ••',, Ord /Y '`��a ♦a •,t'•'131111 00 STATE OF NORTH CAROLINA. Contract Identification # COUNTY OF HARNETT MASTER AGREEMENT FOR ON -CALL PROFESSIONAL SERVICES THIS MASTER AGREEMENT FOR ON -CALL PROFESSIONAL SERVICES ("Agreement") is entered into this the 21st day of March , 23, by and between, Davis , Martin , Powell & Associates, Inc; a North Carolina Corporation with its principal business offices located at 6415 Old Plank Road High Point, NC 77765 (the "Professional"), and the City of Dunn, a municipal corporation of the State of North Carolina, (the "City"). City and Professional may collectively be referred to as "Parties" hereinafter. WITNESSETH: WHEREAS, the City of Dunn is engaged in activities and services which from time to time require a wide range of professional services including, but not limited to: design, preparation of feasibility studies, preliminary reports, grant writing, land use planning, cost estimating, building architecture, landscape architecture, geotechnical investigations, construction materials testing, facility systems engineering, mechanical, electrical, plumbing, structural design and analysis, geomatics surveying/mapping, construction management services inspection, testing, disaster response monitoring and record keeping, permitting, information technology support, and other related professional services; and WHEREAS, pursuant to N.C.G.S. 143-64.31, it is the public policy of the State of North Carolina that municipalities announce all requirements for architectural, engineering, and surveying services, and select funs qualified on the basis of demonstrated competence and qualifications, and negotiate contracts for services at a fair and reasonable fee with the best qualified firm; and WHEREAS, Professional provides certain of the professional services of the nature required by the City and employs trained and experienced technical personnel possessing adequate knowledge, shills, and experience to proiride such professional services to the City; and WHEREAS, pursuant to N.C.G.S. 143-64.31 the City announced to various competing firms its need for on -call professional services of the nature described in this Agreement through a "Request for Letters of Interest and Statements of Qualifications for On -Call Professional Services" dated December 3 `2022 and the Professional provided a submittal, dated Fed rua Xr3 2023, and is willing to serve as one of the City's professionals in one or more of the following areas: 1. Preliminary engineering studies & reports. 2. Grant writing, applications, and administration. 3. Design including field surveys, plan and specification preparation. Page 3 of 8 02/13/23 4. Permitting. 5. Construction services including bidding, contract administration and observation. d. Asset and records management (CIIS, web hosting, etc.). 7. Environmental engineering. S. Sanitary sewer evaluation surveys. 9. Land surveying & geomatics. 10. Transportation. 11. Land Development and Planning. 12. Water Resources Planning. 13. Financial Analysis and Rate Studies. 14. ADA Transitioning. 15, Pavement Condition Surveys. Davis 9 Martin 9 Powell & Associates, Inc . (FIRM) is on an on -call basis for each project /task order authorized under this Agreement; and WHEREAS, the Parties contemplate that the services of the Professional will be performed in various stages in accordance with Task Orders submitted by the Professional followed by separate authorizations to be issued by the City, and the Parties desire to set forth the basic terms of their agreement in this Agreement rather than in the separate authorizations issued by the City; and WHEREAS, the Parties agree that this Agreement is non-exclusive and does not require or commit the Professional to being available to perform services until a Task Order is submitted, and does not preclude the City from hiring other vendors or professionals to perform the same or similar work. NOW, THEREFORE, in consideration of the foregoing recitals, and the premises and mutual covenants herein contained, the receipt and adequacy of which is hereby acknowledged, the Parties, intending to be legally bound hereto, do contract and agree as follows: 1. REQUEST FOR TASK ORDER. Professional is qualified and able to provide one or more of the following specific categories of on -call services for the City: Preliminary engineering studies & reports Grant writing, applications, and administration Design including field surveys, plan and specification preparation Permitting Construction services including bidding, contract administration and observation Asset and records management (GIS, web hosting, etc.) Environmental engineering Page 2 of S 02/13/23 e Sanitary sewer evaluation surveys • Land surveying & geomatics • Transportation • Land Development and Planning ® Water Resources Planning o Financial Analysis and Rate Studies s ADA Transitioning • Pavement Condition Surveys As the need for professional services contemplated by this Agreement arise, the City will request a Task Order for said services from Professional which shall describe the scope of work, specifications, estimated schedule and the City's requirements. If the Professional employs the qualified personnel that meet the City's requirements to perform the requested services, Professional may submit to the City within the time specified a written Task Order describing the professional services to be provided. The Task Order shall set forth in general terms the Professional's recommendations to carry out the work. Professional shall list the background and experience of Professional's personnel to be assigned to the project as requested by City. The Task Order shall contain a project scope, schedule, and fee schedule setting forth the fees for the scope of services of the various categories of personnel to be assigned to the project. 2. ACCEPTANCE OF TASK ORDER. The City and the Professional contemplate certain discussions, negotiations and possible changes to the Task Order submitted by the Professional. Upon a meeting of the minds, Professional shall submit the final Task Order which shall set forth the agreement of the Parties; in the event of a conflict between the terms of the Task Order and this Agreement, this Agreement shall control unless the Task Order specifically notes the agreement of the parties that the conflicting term therein controls. If said Task Order is acceptable, the City shall accept the same in writing by a duly authorized officer or agent of the City. The City and the Professional agree that such written acceptance may be provided by electronic mail. Professional's fee schedule shall remain in effect during the term of this Agreement, unless modified by the Parties in writing. The Professional is entitled to request an annual review of the firm's fee schedule by the City. Acceptance of an annual fee schedule increase will be subject to approval by the City. The City shall provide Professional with a specific Authorization to Proceed for each Task Order accepted by the City. 3. DURATION OF CONTRACT. This Agreement shall be for an initial period of three (3) years, with the option of two (2) one (1) year extensions. Professional shall commence and complete the work required by a Task Order as expeditiously as is in keeping with the applicable standard of care and will, consistent therewith, endeavor to commence and complete the work in accordance with the dates provided in the Task Order(s) as agreed upon by the Parties. Professional shall immediately notify the City of any event or circumstance that may, immediately or in the fixture, impede the proper and timely execution of any work so that remedial action may be taken. Professional shall not begin any work pursuant to this Agreement Page 3 of S 02/13/23 or a Task Order until written confirmation has been provided by the City. if Professional has not commenced or completed the work or a schedule to commensurate with the applicable standard of care, the City may declare such delay a material breach of contract and may pursue all available legal and equitable remedies. There shall be a presumption that the Professional can complete the work specified in the Task Order within the time specified therein, using the applicable standard of care, unless the Professional shall notify the City, in writing tivliy additional time is required to complete the work using the applicable standard of care. Any changes to the schedule(s) provided in the Task Order must be agreed to in writing by the City and the Professional. 4. PAYMENT OF SERVICES. Professional shall submit to the City monthly invoices for the services performed during that month, calculated based on the approved Task Order. The City has the right to require the Professional to produce for inspection all of Professional's records related to the Task Order, billing rates of personnel, and charges for direct expenses for which cost-plus compensation is provided to verify the accuracy of all invoices. The City shall pay Professional's invoices within thirty (30) days of receipt unless a bona fide dispute exists between the City and Professional concerning the accuracy of said invoice or the services covered thereby, in which event the City shall pay any undisputed amounts within thirty (30) days of receipt of said invoice. Adjustments to an invoice for billing errors may extend the time for payment. 5. PROFESSIONAL STANDARDS AND DUTIES OF PROFESSIONAL. Professional shall be held to tlae same standard and shall exercise the same degree of care, skill, and judgment in the performance of services for the City as is ordinarily provided by a similar professional under the same or similar circumstances under the laws of the State of North Carolina. b. CONSULTANT AS CONSTRUCTION ADMINISTRATOR. In the event the City contracts with the Professional to provide construction observation services the Professional shall be responsible for determining that the construction observed by the Professional is in general conformity with the quality level specified and in accordance with the plans and specifications. City agrees that such observation of construction work or documents by Professional shall not relieve any contractor from liability in regard to its duty to comply with the standards for the Project, shall not give rise to a claim against Professional for a contractor's failure to comply with the applicable plans, specifications or standards, and that Professional is not responsible for the means, methods, sequencing, safety, or other operations of any contractor. 7. TIME AND COST ESTIMATES. Professional's cost estimates and time estimates for construction, if required as part of a Task Order, shall be made on the basis of current labor and material prices and the Professional's experience and qualifications. Professional's estimates shall represent its judgment as an experienced and qualified professional familiar with water and sewer utility projects, or other projects for which Professional is employed under the terms of this Agreement. Although Professional has no control over the resources provided by construction contractors to meet contract schedules, Professional's estimates or forecast of schedules shall be made on the basis of its experience and qualifications and shall represent Professional's judgment as an experienced. and qualified professional familiar with water and sewer utility projects or other projects for which Professional is employed under the terms of this Page 4 of 8 02/13/23 Agreement, but the Professional cannot and does not guarantee the proposals, bids or actual costs or schedules will not vary significantly from opinions of probable costs or time prepared by it. If at any time the City wishes greater assurances as to the amount of any costs, they shall employ an independent cost estimator, scheduling consultant, or other third party to make such determination. S. INDEMNIFICATION. To the extent permitted by law, the Professional agrees to defend, pay on behalf of, indemnify and hold -harmless the City, its elected and appointed officials, and employees against any and all claims, demands, suits or losses, including all costs connected therewith, for any damages which may be recovered against or from the City, its elected or appointed officials, or employees by reason of personal injury, including bodily injury or death and/or property damage, including loss of use thereof, resulting from the sole actual negligence of the Professional. 9. APPLICABILITY OF LAWS AND REGULATIONS. Consistent with the applicable standard of care, the Professional shall adhere to all applicable laws, ordinances, and regulations of the United States, the State of North Carolina, the County of Harnett, and the City of Dunn, in the performance of the services required by a Task Order. The Parties agree that this Agreement shall be governed and construed in accordance with the laws of the State of North Carolina and all disputes hereunder shall be resolved in accordance with the laws of the State of North Carolina with jurisdiction and venue in the state courts of Harnett County and all parties hereby consent to the jurisdiction and venue of such courts. 10. E-VERIFY COMPLIANCE. The Professional shall comply with the requirements of Article 2 of Chapter 64 of the North Carolina General Statutes (E-Verify). Professional shall require all of the Professional's subcontractors to comply with the requirements of Article 2 of Chapter 64 of the North Carolina General Statutes (E-Verify). 11. QUALITY AND WORICNIANSHIP. All work performed pursuant to a Task Order shall be performed by the Professional consistent with the applicable standard of care. The "applicable standard of care" shall be the same degree of care, skull and judgment in the performance of services for the City as is ordinarily provide by similar professionals under the same or similar circumstances at the tune in North. Carolina. Professional shall provide services in accordance with applicable federal, state and local law and in accordance with applicable governing agency regulations. 12. INSURANCE. The Professional shall maintain valid general liability insurance in the minimum amount of $1,000,000, commercial automobile liability insurance in the minimum amount of $1,000,000, and provide certificates of such insurance naming the City of Dunn as an additional insured by endorsement to the policies. If the policy has a blanket additional insured provision, the Professional's insurance shall be primary and non-contributory to other insurance. Additionally, the Professional shall maintain and show proof of workers' compensation and employer's liability insurance in the minimum amount of $1,000,000; and shall show proof of professional liability coverage in a minimum aggregate amount of $2.9000,000. The Professional shall provide notice of cancellation, non -renewal or material change in coverage to the City within ten (10) days of their receipt of notice from the insurance Rage 5 of S 02/13/23 company. All required certificates of insurance, endorsements, and blanket additional insured policy provisions are attached and considered part of this document. Notwithstanding the foregoing, neither the requirement of Professional to have sufficient insurance nor the requirement that the City is named as an additional insured, shall constitute waiver of the City's governmental immunity in any respect, under North Carolina law. 13. DEFAULT. In the event of substantial failure by Professional to perform in accordance with the terms of this Agreement, the City shall have the right to terminate Professional upon seven (7) days written notice in which event Professional shall have neither the obligation nor the right to perform further services under this Agreement. 14. TERMINATION FOR CONVENIENCE. The City shall have the right to terminate this Agreement for the City's convenience upon thirty (30) days written notice to Professional. Professional shall terminate performance of services on a schedule acceptable to the City, provided that in no event shall Professional be required to perform services after the effective date of termination. In the event of termination for convenience, the City shall pay Professional for all services performed in accordance with the terms of this Agreement and each Task Order prior to the effective date of termination. 15. NOTICE. Any formal notice, demand, or request required by or made in connection with this Agreement shall be deemed properly made if delivered in writing or deposited in the United States mail, postage prepaid, to the address specified below. TO PROFESSIONAL: Davis • Martin ® Powell & Associates, Inc. 6.415 old Plank Road High Point, NC 27265 msiusher@cimp-inc.com TO CITY: Steven Neuschafer, City Manager City of Dunn PO Box 1065 Dunn, NC 28335 sneuschafel:@dunn-nc.org WITH A COPY TO: P. Tilghman Pope Pope Law Grote, P.A. Post Office Box 928 Dunn. North Carolina 28335 tlghman cr pl pa.com 16. DELAY BEYOND THE CONTROL, OF THE PARTIES. Neither Professional nor City shall be in default of the provisions of this Agreement for delays in performance due to forces beyond the control of the parties. "Forces beyond the control of the parties" shall mean, but is not limited to, delay caused by fire, acts of God, flood, earthquakes, storms, lightning, epidemic, war, riot, and/or civil disobedience. 17. NONWAIVER FOR BREACH. No breach or non-performance of any term of this Agreement shall be deemed to be waived by either party unless said breach or non-performance Page 6 of 8 02/13/23 is waived in writing and signed by the parties. No waiver of any breach or non-performance Linder this Agreement shall be deemed to constitute a waiver of any subsequent breach or non- performance and for any such breach or non-performance each party shall be relegated to such remedies as provided by law. 18. CONSTRUCTION. Should any portion of this Agreement require judicial interpretation, it is agreed that the Court or Tribunal construing the same shall not apply a presumption that the terms hereof shall be more strictly construed against any one party by reason of the rule of construction that a document is to be more strictly construed against the party who prepared the documents. 19. NO REPRESENTATIONS. The parties hereby warrant that no representations about the nature or extent of any claims, demands, damages, or rights that they have, or may have, against one another have been made to them, or to anyone acting on their behalf, to induce them to execute this Agreement, and they rely on no such representations; that they have fully read and understood this Agreement before signing their names; and that they act voluntarily and with full advice of counsel. 20. SEYERABILITY. In the event for any reason that any provision or portion of this Agreement shall be found to be void or invalid, then such provision or portion shall be deemed to be severable from the remaining provisions or portions of this Agreement, and it shall not affect the validity of the remaining portions, which portions shall be given full effect as if the void or invalid provision or portion had not been included herein. 21. COUNTERPARTS. This Agreement may be executed in two (2) or more counterparts, each of which shall be deemed an original, and all of which together shall constitute one instrument. 22. MODIFICATION. This Agreement contains the full understanding of the parties. Any modifications or addendums to this Agreement must be in writing and executed with the same formality as this Agreement. 23. BINDING EFFECT. The terms of this Agreement shall be binding upon the parties' heirs, successors, and assigns. 24. ASSIGNMENT. Professional shall not assign, sublet, or transfer any rights under or interest in (including, but without limitation, monies that may become due or monies that are due) this Agreement without the written consent of the City, which may be withheld in the sole and absolute discretion of the City. Nothing contained in this paragraph shall prevent Professional from employing such independent consultants, associates, and sub -contractors as it may deem appropriate to assist Professional in the performance of services rendered. 25. INDEPENDENT CONTRACTOR. Professional is an independent contractor and shall undertake performance of the services pursuant to the terms of this Agreement as an independent contractor. Professional shall be wholly responsible for the methods, means and techniques of performance. Professional's work does not include any supervision or direction of the work of any other person or entity or their employees or agents (except to the extent such person or Page 7 of 8 02/13/23 entity was actually retained by Professional), and Professional's presence shall in no way create any liability on behalf of.Professional for failure of others, their employees or agents to properly or correctly perform their work. 26. NON -APPROPRIATION. Notwithstanding any other provisions of this Agreement, the Parties agree that payments due hereunder from the City are from appropriations and monies from the City Council and/or other governmental entities, by and through the City. In the event sufficient appropriations or monies are not made available to the City to pay the terms of this Agreement for any fiscal year, the City may terminate this Agreement immediately without further obligation of the City except with respect to payment of Professional for work performed through the date of termination. 27. IRAN DIVESTMENT ACT N.C.G.S. 147-86.60 prohibits the State of North Carolina, a North Carolina local government, or any other political subdivision of the State of North Carolina from contracting with any entity that is listed on the Final Divestment List created by the North Carolina State Treasurer pursuant to N.C.G.S. 147-86.58. N.C.G.S. 147-86.59 further requires that contractors with the State, a North Carolina local government, or any other political subdivision of the State of North Carolina must not utilize any subcontractor found on the State Treasurer's Final Divestment List. As of the date of execution of this Agreement the Professional hereby certifies that the Professional is not listed on the Final Divestment List created by the North Carolina State Treasurer and that the Professional will not utilize any subcontractors found on the Final Divestment List. In witness thereof, the contracting parties, by their authorized agents, affix their signatures and seals this 21stday of March , 2023 Professional City Davis • Martin • Powell & Associates, Inc. Name: Name of Professional (type orb Steven Neuschafer, City Manager L L q sr 1 4 President, C� - Title: v C,' RI co Davis • Martin • Power. &JAss c st%�,,�inc. Company: '•,,, T Page 8 of 8 02/13/23 y Witliamj; city Clerk This instrument has been pre -audited in the manner requiredby the Local Government Budget and Fiscal Control Act. Cary "Ilan, City Finance Director Page 9 of 8 02/13/23 ATT#3 2-24-26 -/ WithersRavenel lipOur People. `lour Success. February 20, 2026 Justin Hembree, City Manager City of Dunn 401 East Broad Street Dunn, NC 28334 RE: Agreement for Professional Services - Term Extension Amendment City of Dunn Master On -Call Dunn, North Carolina WR Project No. 23-0017 Dear Mr. Hembree, We appreciate working with you through our On -Call Agreement signed March 15, 2023, effective for three (3) years. As per the terms of the on -call, the Agreement could be extended for two (2) additional one (1) year extensions. WithersRavenel is pleased to submit said Amendment to our Agreement to extend the on - call for one (1) additional year for your approval. We look forward to continuing our collaboration with you on future projects. If you have any questions or concerns about this Amendment, please do not hesitate to call me at the number listed below. Sincerely, WithersRavenel Clark Maness, PE Director of Utilities, Raleigh Cmaness@withersravenel.com Ph. 919.469.3340 1 Direct. 919.535.5213 167 E. Chatham Street, Suite 210 1 Cary, NC 27511 t: 919.469.3340 1 f: 919.467.6008 1 www.withersravenel.com I License No. F-1479 Asheville ( Cary I Charlotte I Greensboro I Pittsboro I Powells Point IRaleigh I Southern Pines I Wilmington -4/ WithersRavene N, Our People. Your Success. Original Agreement Term: March 15, 2023-March 15, 2026 Amendment Agreement Term: March 15, 2026- March 15, 2027 OFFERED BY: WITHERSRAVENEL Digitally signed by Clark Maness Date:2026.02.20 06:09:28-05'00' Signature Clark Maness, PE Name Director of Utilities, Raleigh Title ignature i ACCEPTED BY: CITY OF DUNN ajo - fLI Signature VV'i 11 ton Name maw Title ee�Ee��itePreF a CJ «• S EA o ®. PREAUDIT STATEMENT. This instrument has been preaudited in the manner required by the Local Government Budget and Fiscal Control Act (NC G.S. 159-28(a)). Signature of Finance Officer: Printed Name: Date: n1all, C - CP ace City of Dunn Master On -Call February 20, 2026 WR Project No. 23-0017 age STATE OF NORTH CAROLINA Contract Ldentification # COUNTY OF HARNETT MASTER AGREEMENT FOR ON -CALL PROFESSIONAL SERVICES THIS MASTER AGREEMENT FOR ON -CALL PROFESSIONAL SERVICES ("Agreement") is entered into this the 15 day of March , 23, by and between, WithersRavenel , a North Carolina Corporation with its principal business offices located at Cary North Carolina(the "Professional"), and the City of Dunn, a municipal corporation of the State of North Carolina, (the "City"). City and Professional may collectively be referred to as "Parties" hereinafter. WITNESSETH: WHEREAS, the City of Dunn is engaged in activities and services which from time to time require a wide range of professional services including, but not limited to: design, preparation of feasibility studies, preliminary reports, grant writing, land use planning, cost estimating, building architecture, landscape architecture, geotechnical investigations, construction materials testing, facility systems engineering, mechanical, electrical, plumbing, structural design and analysis, geomatics surveying/mapping, construction management services inspection, testing, disaster response monitoring and record keeping, permitting, information technology support, and other related professional services; and WHEREAS, pursuant to N.C.G.S. 143-64.31, it is the public policy of the State of North Carolina that municipalities announce all requirements for architectural, engineering, and surveying services, and select firms qualified on the basis of demonstrated competence and qualifications, and negotiate contracts for services at a fair and reasonable fee with the best qualified firm; and WHEREAS, Professional provides certain of the professional services of the nature required by the City and employs trained and experienced technical personnel possessing adequate knowledge, skills, and experience to provide such professional services to the City; and WHEREAS, pursuant to N.C.G.S. 143-64.31 the City announced to various competing firms its need for on -call professional services of the nature described in this Agreement through a "Request for Letters of Interest and Statements of Qualifications for On -Call Professional Services" dated December 30; 2022 and the Professional provided a submittal, dated February 3 2023, and is willing to serve as one of the City's professionals in one or more of the following areas: 1. Preliminary engineering studies & reports. 2. Grant writing, applications, and administration. 3. Design including field surveys, plan and specification preparation. Pagel of 8 02/13/23 4. Permitting. 5. Construction services including bidding, contract administration and observation. '6. Asset and records management (GIS, web hosting, etc.). 7. Environmental engineering. 8. Sanitary sewer evaluation surveys. 9. Land surveying & geomatics. 10. Transportation. 11. Land Development and Planning. 12. Water Resources Planning. 13. Financial Analysis and Rate Studies. 14. ADA Transitioning. 15. Pavement Condition Surveys. WithersRavenel (FIRM) is on an on -call basis for each project /task order authorized under this Agreement; and WHEREAS, the Parties contemplate that the services of the Professional will be performed in various stages in accordance with Task Orders submitted by the Professional followed by separate authorizations to be issued by the City, and the Parties desire to set forth the basic terms of their agreement in this Agreement rather than in the separate authorizations issued by the City; and WHEREAS, the Parties agree that this Agreement is non-exclusive and does not require or commit the Professional to being available to perform services until a Task Order is submitted, and does not preclude the City from hiring other vendors or professionals to perform the same or similar work. NOW, THEREFORE, in consideration of the foregoing recitals, and the premises and mutual covenants herein contained, the receipt and adequacy of which is hereby acknowledged, the Parties, intending to be legally bound hereto, do contract and agree as follows: 1. REQUEST FOR TASK ORDER. Professional is qualified and able to provide one or more of the following specific categories of on -call services for the City: • Preliminary engineering studies & reports • Grant writing, applications, and administration • Design including field surveys, plan and specification preparation • Permitting • Construction services including bidding, contract administration and observation • Asset and records management (GIS, web hosting, etc.) • Environmental engineering Page 2 of 8 02/13/23 • Sanitary sewer evaluation surveys • Land surveying & geomatics • Transportation • Land Development and Planning • Water Resources Planning • Financial Analysis and Rate Studies • ADA Transitioning • Pavement Condition Surveys As the need for professional services contemplated by this Agreement arise, the City will request a Task Order for said services from Professional which shall describe the scope of work, specifications, estimated schedule and the City's requirements. If the Professional employs the qualified personnel that meet the City's requirements to perform the requested services, Professional may submit to the City within the time specified a written Task Order describing the professional services to be provided. The Task Order shall set forth in general terms the Professional's recommendations to carry out the work. Professional shall list the background and experience of Professional's personnel to be assigned to the project as requested by City. The Task Order shall contain a project scope, schedule, and fee schedule setting forth the fees for the scope of services of the various categories of personnel to be assigned to the project. 2. ACCEPTANCE OF TASK ORDER. The City and the Professional contemplate certain discussions, negotiations and possible changes to the Task Order submitted by the Professional. Upon a meeting of the minds, Professional shall submit the final Task Order which shall set forth the agreement of the Parties; in the event of a conflict between the terms of the Task Order and this Agreement, this Agreement shall control unless the Task Order specifically notes the agreement of the parties that the conflicting term therein controls. If said Task Order is acceptable, the City shall accept the same in writing by a duly authorized officer or agent of the City. The City and the Professional agree that such written acceptance may be provided by electronic mail. Professional's fee schedule shall remain in effect during the term of this Agreement, unless modified by the Parties in writing. The Professional is entitled to request an annual review of the firm's fee schedule by the City. Acceptance of an annual fee schedule increase will be subject to approval by the City. The City shall provide Professional with a specific Authorization to Proceed for each Task Order accepted by the City. 3. DURATION OF CONTRACT. This Agreement shall be for an initial period of three (3) years, with the option of two (2) one (1) year extensions. Professional shall commence and complete the work required by a Task Order as expeditiously as is in keeping with the applicable standard of care and will, consistent therewith, endeavor to commence and complete the work in accordance with the dates provided in the Task Order(s) as agreed upon by the Parties. Professional shall immediately notify the City of any event or circumstance that may, immediately or in the future, impede the proper and timely execution of any work so that remedial action may be taken. Professional shall not begin any work pursuant to this Agreement Page 3 of 8 02/13/23 or a Task Order until written confirmation has been provided by the City. If Professional has not commenced or completed the work or -a schedule to commensurate with the applicable standard of care, the City may declare such delay a material breach of contract and may pursue all available legal and equitable remedies. There shall be a presumption that the Professional can complete the work specified in - the Task Order within the time specified therein, using the applicable standard of care, unless the Professional shall notify the City, in writing why additional time is required to complete the work using the applicable standard of care. Any changes to the schedule(s) provided in the Task Order must be agreed to in writing by the City and the Professional. 4. PAYMENT OF SERVICES. Professional shall submit to the City monthly invoices for the services performed during that month, calculated based on the approved Task Order. The City has the right to require the Professional to produce for inspection all of Professional's records related to the Task Order, billing rates of personnel, and charges for direct expenses for which cost-plus compensation is provided to verify the accuracy of all invoices. The City shall pay Professional's invoices within thirty (30) days of receipt unless a bona fide dispute exists between the City and Professional concerning the accuracy of said invoice or the services covered thereby, in which event the City shall pay any undisputed amounts within thirty (3 0) days of receipt of said invoice. Adjustments to an invoice for billing errors may extend the time for payment. 5. PROFESSIONAL STANDARDS AND DUTIES OF PROFESSIONAL. Professional shall be held to the same standard and shall exercise the same degree of care, skill, and judgment in the performance of services for the City as is ordinarily provided by a similar professional under the same or similar circumstances under the laws of the State of North Carolina. 6. CONSULTANT AS CONSTRUCTION ADMINISTRATOR. In the event the City contracts with the Professional to provide construction observation services the Professional shall be responsible for determining that the construction observed by the Professional is in general conformity with the quality level specified and in accordance with the plans and specifications. City agrees that such observation of construction work or documents by Professional shall not relieve any contractor from liability in regard to its duty to comply with the standards for the Project, shall not give .rise to a claim against Professional for a contractor's failure to comply with the applicable plans, specifications or standards, and that Professional is not responsible for the means, methods, sequencing, safety, or other operations of any contractor. 7. TIME AND COST ESTIMATES. Professional's cost estimates and time estimates for construction, if required as part of a Task Order, shall be made on the basis of current labor and material prices and the Professional's experience and qualifications. Professional's estimates shall represent its judgment as an experienced and qualified professional familiar with water and sewer utility projects, or other projects for which Professional is employed under the terms of this Agreement. Although Professional has no control over the resources provided by construction contractors to meet contract schedules, Professional's estimates or forecast of schedules shall be made on the basis of its experience and qualifications and shall represent Professional's judgment as an experienced and qualified professional familiar with water and sewer utility projects or other projects for which Professional is employed under the terms of this Page 4 of 8 02/13/23 Agreement, but the Professional cannot and does not guarantee the proposals, bids or actual costs or schedules will not vary significantly from opinions of probable costs or time prepared by it. If at anytime the City wishes greater assurances as to the amount of any costs, they shall employ an independent cost estimator, scheduling consultant, or other third party to make such determination. 8. INDEMNIFICATION. To the extent permitted by law, the Professional agrees to defend, pay on behalf of, indemnify and hold -harmless the City, its elected and appointed officials, and employees against any and all claims, demands, suits or losses, including all costs connected therewith, for any damages which may be recovered against or from the City, its elected or appointed officials, or employees by reason of personal injury, including bodily injury or death and/or property damage, including loss of use thereof, resulting from the sole actual negligence of the Professional. 9. APPLICABILITY OF LAWS AND REGULATIONS. Consistent with the applicable standard of care, the Professional shall adhere to all applicable laws, ordinances, and regulations of the United States, the State of North Carolina, the County of Harnett, and the City of Dunn, in the performance of the services required by a Task Order. The Parties agree that this Agreement shall be governed and construed in accordance with the laws of the State of North Carolina and all disputes hereunder shall be resolved in accordance with the laws of the State of North Carolina with jurisdiction and venue in the state courts of Harnett County and all parties hereby consent to the jurisdiction and venue of such courts. 10. E-VERIFY COMPLIANCE. The Professional shall comply with the requirements of Article 2 of Chapter 64 of the North Carolina General Statutes (E-Verify). Professional shall require all of the Professional's subcontractors to comply with the requirements of Article 2 of Chapter 64 of the North Carolina General Statutes (E-Verify). 11. QUALITY AND WORKMANSHIP. All work performed pursuant to a Task Order shall be performed by the Professional consistent with the applicable standard of care. The "applicable standard of care" shall be the same degree of care, skill and judgment in the performance of services for the City as is ordinarily provide by similar professionals under the same or similar circumstances at the time in North Carolina. Professional shall provide services in accordance with applicable federal, state and local law and in accordance with applicable governing agency regulations. 12. INSURANCE. The Professional shall maintain valid general liability insurance in the minimum amount of $1,000,000, commercial automobile liability insurance in the minimum amount of $1,000,000, and provide certificates of such insurance naming the City of Dunn as an additional insured by endorsement to the policies. If the policy has a blanket additional insured provision, the Professional's insurance shall be primary and non-contributory to other insurance. Additionally, the Professional shall maintain and show proof of workers' compensation and employer's liability insurance in the minimum amount of $1,000,000; and shall show proof of professional liability coverage, in a minimum aggregate amount of $2,000,000. The Professional shall provide notice of cancellation, non -renewal or material change in coverage to the City within ten (10) days of their receipt of notice from the insurance Page 5 of 8 02/13/23 company. All•required certificates of insurance, endorsements, and blanket additional insured policy provisions are attached and considered part of this document. Notwithstanding the foregoing, neither the requirement of Professional to have sufficient insurance nor the requirement that the City is named as an additional insured, shall constitute waiver of the City's governmental immunity in any respect, under North Carolina law. 13. DEFAULT. In the event of substantial failure by Professional to perform in accordance with the terms of this Agreement, the City shall have the right to terminate Professional upon seven (7) days written notice in which event Professional shall have neither the obligation nor the right to perform further services under this Agreement. 14. TERMINATION FOR CONVENIENCE. The City shall have the right to terminate this Agreement for the City's convenience upon thirty (30) days written notice to Professional. Professional shall terminate performance of services on a schedule acceptable to the City, provided that in no event shall Professional be required to perform services after the effective date of termination. In the event of termination for convenience, the City shall pay Professional for all services performed in accordance with the terms of this Agreement and each Task Order prior to the effective date of termination. 15. NOTICE. Any formal notice, demand, or request required by or made in connection with this Agreement shall be deemed properly made if delivered in writing or deposited in the United States mail, postage prepaid, to the address specified below. TO PROFESSIONAL: Clark Maness, P.E. Project Manager, Utilities it ers avene 115 MacKenan Dr Cary, TO CITY: Steven Neuschafer, City Manager City of Dunn PO Box 1065 Dunn, NC 28335 sneuschafer(cr�,dunn-nc.org WITH A COPY TO: P. Tilghman Pope Pope Law Group, P.A. Post Office Box 928 Dunn, North Carolina 28335 tit an@121gpa.com 16. DELAY BEYOND THE CONTROL OF THE PARTIES. Neither Professional nor City shall be in default of the provisions of this Agreement for delays in performance due to forces beyond the control of the parties. "Forces beyond the control of the parties" shall mean, but is not limited to, delay caused by fire, acts of God, flood, earthquakes, storms, lightning, epidemic, war, riot, and/or civil disobedience. 17. NONWAIVER FOR BREACH. No breach or non-performance of any term of this Agreement shall be deemed to be waived by either party unless said breach or non-performance Page 6 of 8 02/13/23 is waived in writing and signed by the parties. No waiver of any breach or non-performance under this Agreement shall be deemed to constitute a waiver of any subsequent breach or non- performance and for any such breach or non-performance each party shall be relegated to such remedies as provided by law. 18. CONSTRUCTION. Should any portion of this Agreement require judicial interpretation, it is agreed that the Court or Tribunal construing the same shall not apply a presumption that the terms hereof shall be more strictly construed against any one party by reason of the rule of construction that a document is to be more strictly construed against the party who prepared the documents. 19. NO REPRESENTATIONS. The parties hereby warrant that no representations about the nature or extent of any claims, demands, damages, or rights that they have, or may have, against one another have been made to them, or to anyone acting on their behalf, to induce them to execute this Agreement, and they rely on no such representations; that they have fully read and understood this Agreement before signing their names; and that they act voluntarily and with full advice of counsel. 20. SEVERABILITY. In the event for any reason that any provision or portion of this Agreement shall be found to be void or invalid, then such provision or portion shall be deemed to be severable from the remaining provisions or portions of this Agreement, and it shall not affect the validity of the remaining portions, which portions shall be given full effect as if the void or invalid provision or portion had not been included herein. 21. COUNTERPARTS. This Agreement may be executed in two (2) or more counterparts, each of which shall be deemed an original, and all of which together shall constitute one instrument. 22. MODIFICATION. This Agreement contains the full understanding of the parties. Any modifications or addendums to this Agreement must be in writing and executed with the same formality as this Agreement. 23. BINDING EFFECT. The terms of this Agreement shall be binding upon the parties' heirs, successors, and assigns. 24. ASSIGNMENT. Professional shall not assign, sublet, or transfer any rights under or interest in (including, but without limitation, monies that may become due or monies that are due) this Agreement without the written consent of the City, which may be withheld in the sole and absolute discretion of the City. Nothing contained in this paragraph shall prevent Professional from employing such independent consultants, associates, and sub -contractors as it may deem appropriate to assist Professional in the performance of services rendered. 25. INDEPENDENT CONTRACTOR. Professional is an independent contractor and shall undertake performance of the services pursuant to the terms of this Agreement as an independent contractor. Professional shall be wholly responsible for the methods, means and techniques of performance. Professional's work does not include any supervision or direction of the work of any other person or entity or their employees or agents (except to the extent such person or Page 7 of 8 02/13/23 entity was actually retained by Professional), and Professional's presence shall in no way create any liability on behalf of Professional for failure of others, their employees or agents to properly or correctly perform their work. 26. NON -APPROPRIATION. Notwithstanding any other provisions of this Agreement, the parties agree that payments due hereunder from the City are from appropriations and monies from the City Council and/or other governmental entities, by and through the City. In the event sufficient appropriations or monies are not made available to the City to pay the terms of this Agreement for any fiscal year, the City may tenninate this Agreement immediately without further obligation of the City except with respect to payment of Professional for work performed through the date of termination. 27. IRAN DIVESTMENT ACT N.C.G.S. 147-86.60 prohibits the State of North Carolina, a North Carolina local government, or any other political subdivision of the State of North Carolina from contracting with any entity that is listed on the Final Divestment List created by the North Carolina State Treasurer pursuant to N.C.G.S. 147-86.58. N.C.G.S. 147-86.59 further requires that contractors with the State, a North Carolina local government, or any other political subdivision of the State of North Carolina must not utilize any subcontractor found on the State Treasurer's Final Divestment List. As of the date of execution of this Agreement the Professional hereby certifies that the Professional is not listed on the Final Divestment List created by the North Carolina State Treasurer and that the Professional will not utilize any subcontractors found on the Final Divestment List. In witness thereof, the contracting parties, by their authorized agents, affix their signatures and seals this day of Professional Name: Ken Orie, PE Name of Professional (type or print) By: (Signature) Title: Practice Area Lead, Utilities Company: WithersRavenel Attest: 20 City Steven Neuschafer, City Manager (Secretary, if a corporation) T OFD EN ; �• .•' N . rH. CIt P�,o l,,,aaaa` y Williamj; Vity Clerk Page 8 of 8 02/13/23 Cary "Ilan, City Finance Director Page 9 of 8 02/13/23 R2026-07 ATT#l/ 2-24-26 4PDUNN NORTH CAROLINA RESOLUTION AUTHORIZING AND APPROVING THE FINANCING OF THE ACQUISITION OF LAND FOR FUTURE WATER PLANT EXPANSIONS FOR THE CITY THROUGH THE ISSUANCE OF A NOT TO EXCEED $3,500,000 LIMITED OBLIGATION BOND AND THE EXECUTION AND DELIVERY OF CERTAIN DOCUMENTS IN CONNECTION THEREWITH BE IT RESOLVED by the City Council (the "City Council") of the City of Dunn, North Carolina (the "City") as follows: Section 1. The City Council does hereby find and determine as follows: (a) The City has determined to (i) pay or reimburse the costs of acquiring several parcels of land by the City to be utilized for future water treatment plant improvements and expansions (the "Project") and (ii) pay certain issuance costs relating thereto. (b) After a public hearing and due consideration, the City Council has determined that the most efficient manner of financing the Project will be through the execution and delivery of a Master Trust Agreement, to be dated as of February 1, 2026 or other mutually convenient date (the "Master Trust Agreement"), and a First Supplemental Trust Agreement, to be dated as of February 1, 2026 or other mutually convenient date (the "First Supplemental Trust Agreement" and, together with the Master Trust Agreement, the "Trust Agreement"), each between the City and U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), pursuant to which the City will issue a limited obligation bond thereunder in an aggregate principal amount not to exceed $3,500,000 (the "Bond") to provide funds, together with any other available funds, to (i) pay the costs of the Project and (ii) pay the fees and expenses incurred in connection with the sale and issuance of the Bond. (c) In order to secure the payment of principal of and interest on the Bond and the performance of its other obligations under the Trust Agreement, the City will execute and deliver a Deed of Trust, to be dated as of February 1, 2026 or other mutually convenient date (the "Deed of Trust"), to the deed of trust trustee named therein for the benefit of the Trustee, granting a lien on all or a portion of the sites of the Project, together with any improvements and fixtures located or to be located thereon. (d) The City proposes to sell the Bond at a private sale without advertisement to JPMorgan Chase Bank, N.A., or its designee or assignee (the "Purchaser"), pursuant to the terms of a Bond Purchase Agreement, to be dated the date of delivery thereof (the "Bond Purchase Agreement"), between the City and the Purchaser. (e) There have been presented to the City Council drafts of the following documents relating to the transaction hereinabove described: (1) Master Trust Agreement; (2) First Supplemental Trust Agreement, including a form of the Bond attached as Exhibit A thereto; W&re communif� 6 yins! CITY OF 111APDUNN NORTH CAROLiNA (3) Deed of Trust; and (4) Bond Purchase Agreement. Section 2. In order to provide for the financing of the Project, the City is hereby authorized to enter into the Master Trust Agreement and the First Supplemental Trust Agreement and to issue the Bond thereunder in a principal amount not to exceed $3,500,000. The Bond shall mature in annual principal installments on each May 1, commencing on May 1, 2027, with a final maturity of May 1, 2041, shall bear interest semiannually on each May 1 and November 1, commencing on November 1, 2026, at a rate not to exceed 4.50% per annum (subject to adjustment as provided in the First Supplemental Trust Agreement), and shall be subject to prior redemption on the dates, at the prices and in the manner set forth in the Trust Agreement. The terms and provisions of the Bond are hereby approved in substantially the form presented at this meeting, and the Mayor or the Mayor Pro Tempore and the City Manager of the City are each hereby authorized to execute and deliver the Bond in substantially the form presented at this meeting, together with such modifications as the person executing such document, with the advice of counsel, may deem necessary and appropriate, such execution and delivery to be conclusive evidence of the approval and authorization in all respects of the form and content thereof. The City Clerk or any Assistant or Deputy City Clerk of the City is hereby authorized to affix the official seal of the City to the Bond and to attest the same. Section 3. The proposal submitted by the Purchaser offering to purchase the Bond at a purchase price equal to par amount thereof is hereby approved. The terms and provisions of the Bond Purchase Agreement are hereby approved in substantially the form presented at this meeting, and the Mayor or the Mayor Pro Tempore, the City Manager and the Finance Director of the City are each hereby authorized to execute and deliver the Bond Purchase Agreement in substantially the form presented at this meeting, together with such modifications as the person executing such document, with the advice of counsel, may deem necessary and appropriate, such execution and delivery to be conclusive evidence of the approval and authorization in all respects of the form and content thereof. Section 4. The City Council hereby approves the forms of the Master Trust Agreement, the First Supplemental Trust Agreement and the Deed of Trust in substantially the forms presented at this meeting. The Mayor or the Mayor Pro Tempore, the City Manager and the Finance Director of the City are each hereby authorized to execute and deliver the Master Trust Agreement, the First Supplemental Trust Agreement and the Deed of Trust on behalf of the City in substantially the form presented at this meeting, containing such modifications as the person executing such documents shall approve, such execution to be conclusive evidence of approval by the City Council of any such changes. The City Clerk or any Assistant or Deputy City Clerk of the City is hereby authorized to affix the official seal of the City to said document and to attest the same to the extent required. Section 5. No deficiency. judgment may be rendered against the City in any action for breach of any contractual obligation under the Bond or the Trust Agreement, and the taxing power of the City is not and may not be pledged directly or indirectly to secure any moneys due under the Bond or the Trust Agreement. V&re communi� kTins! qC I T *Y C) i1111DUNN *10 �W,0001 NORTH CAROt,INA Section 6. The Mayor or the Mayor Pro Tempore, the City Manager, the Finance Director, the City Attorney, the City Clerk and any other officers, agents and employees of the City, are hereby authorized and directed to deliver such certificates, opinions and other items of evidence as shall be deemed necessary to consummate the transactions described above. The officers of the City and the agents and employees of the City are hereby authorized and directed to do all acts and things required of them by the provisions of this resolution for the full, punctual and complete performance of the terms, covenants and provisions of the Bond, the Trust Agreement, the Deed of Trust, the Bond Purchase Agreement and the other documents contemplated by this resolution. Section 7. The City hereby represents that it reasonably expects that it, all subordinate entities thereof and all issuers issuing obligations on behalf of the City will not issue in the aggregate more than $10,000,000 of tax-exempt obligations (not counting certain current refunding obligations and private -activity bonds except for qualified 501(c)(3) bonds, as defined in the Internal Revenue Code of 1986, as amended (the "Code")) during calendar year 2026. In addition, the City hereby designates each of the debt service payments on the Bond as a "qualified tax-exempt obligation" for the purposes of the Code. Section 8. This resolution shall take effect immediately upon its adoption. Adopted this 24th day of February 2026. d, /Z - P, &J" " William P. Elmore J Mayor ATTEST. °'°°'�Opel,a Melissa R. Matti `. .y City Clerk ��'�°'•°°...°°;.�� �� r 3 ft?$ER�Bidaa� Wkere communi� 6Tins! The City Council of the City of Dunn, North Carolina met in a regular meeting in the Council Chambers of the Dunn Municipal Building located at 401 E. Broad Street in Dunn, North Carolina, the regular place of meeting, at 6:30 p.m. on February 24, 2026. Present: Mayor William P. Elmore, Jr., presiding, and Council Members J. Wesley Sills, April Gaulden, Raquel McNeil, Alan Hargis, and Dr. David Bradham Absent: Council Member Billy N. Tart Also Present: City Manager, Justin Hembree; Assistant City Manager Billy R. Godwin; Finance Director, Cary McNallan; City Clerk, Melissa R. Matti Finance Director Cary McNallan introduced the following resolution, the title of which was read and a copy of which had been previously distributed to each Council Member: RESOLUTION AUTHORIZING AND APPROVING THE FINANCING OF THE. ACQUISITION OF LAND FOR FUTURE WATER PLANT EXPANSIONS FOR THE CITY THROUGH THE ISSUANCE OF A NOT TO EXCEED $3,500,000 LIMITED OBLIGATION BOND AND THE EXECUTION AND DELIVERY OF CERTAIN DOCUMENTS IN CONNECTION THEREWITH BE IT RESOLVED by the City Council (the "City Council") of the City of Dunn, North Carolina (the "City") as follows: Section 1. The City Council does hereby find and determine as follows: (a) The City has determined to (i) pay or reimburse the costs of acquiring several parcels of land by the City to be utilized for future water treatment plant improvements and expansions (the "Project") and (ii) pay certain issuance costs relating thereto. (b) After a public hearing and due consideration, the City Council has determined that the most efficient manner of financing the Project will be through the execution and delivery of a Master Trust Agreement, to be dated as of February 1, 2026 or other mutually convenient date (the "Master Trust Agreement"), and a First Supplemental Trust Agreement, to be dated as of February 1, 2026 or other mutually convenient date (the "First Supplemental Trust Agreement" and, together with the Master Trust Agreement, the "Trust Agreement"), each between the City and U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), pursuant to which the City will issue a limited obligation bond thereunder in an aggregate principal amount not to exceed $3,500,000 (the "Bond") to provide funds, together with any other available funds, to (i) pay the costs of the Project and (ii) pay the fees and expenses incurred in connection with the sale and issuance of the Bond. (c) In order to secure the payment of principal of and interest on the Bond and the performance of its other obligations under the Trust Agreement, the City will execute and deliver a Deed of Trust, to be dated as of February 1, 2026 or other mutually convenient date (the "Deed of Trust"), to the deed of trust trustee named therein for the benefit of the Trustee, granting a lien on all or a portion of the sites of the Project, together with any improvements and fixtures located or to be located thereon. (d) The City proposes to sell the Bond at a private sale without advertisement to JPMorgan Chase Bank, N.A., or its designee or assignee (the "Purchaser"), pursuant to the terms of a Bond Purchase Agreement, to be dated the date of delivery thereof (the "Bond Purchase Agreement"), between the City and the Purchaser. (e) There have been presented to the City Council drafts of the following documents relating to the transaction hereinabove described: (1) Master Trust Agreement; (2) First Supplemental Trust Agreement, including a form of the Bond attached as Exhibit A thereto; (3) Deed of Trust; and (4) Bond Purchase Agreement. Section 2. In order to provide for the financing of the Project, the City is hereby authorized to enter into the Master Trust Agreement and the First Supplemental Trust Agreement and to issue the Bond thereunder in a principal amount not to exceed $3,500,000. The Bond shall mature in annual principal installments on each May 1, commencing on May 1, 2027, with a final maturity of May 1, 2041, shall bear interest semiannually on each May 1 and November 1, commencing on November 1, 2026, at a rate not to exceed 4.50% per annum (subject to adjustment as provided in the First Supplemental Trust Agreement), and shall be subject to prior redemption on the dates, at the prices and in the manner set forth in the Trust Agreement. The terms and provisions of the Bond are hereby approved in substantially the form presented at this meeting, and the Mayor or the Mayor Pro Tempore and the City Manager of the City are each hereby authorized to execute and deliver the Bond in substantially the form presented at this meeting, together with such modifications as the person executing such document, with the advice of counsel, may deem necessary and appropriate, such execution and delivery to be conclusive evidence of the approval and authorization in all respects of the form and content thereof. The City Clerk or any Assistant or Deputy City Clerk of the City is hereby authorized to affix the official seal of the City to the Bond and to attest the same. 2 Section 3. The proposal submitted by the Purchaser offering to purchase the Bond at a purchase price equal to par amount thereof is hereby approved. The terms and provisions of the Bond Purchase Agreement are hereby approved in substantially the form presented at this meeting, and the Mayor or the Mayor Pro Tempore, the City Manager and the Finance Director of the City are each hereby authorized to execute and deliver the Bond Purchase Agreement in substantially the form presented at this meeting, together with such modifications as the person executing such document, with the advice of counsel, may deem necessary and appropriate, such execution and delivery to be conclusive evidence of the approval and authorization in all respects of the form and content thereof. Section 4. The City Council hereby approves the forms of the Master Trust Agreement, the First Supplemental Trust Agreement and the Deed of Trust in substantially the forms presented at this meeting. The Mayor or the Mayor Pro Tempore, the City Manager and the Finance Director of the City are each hereby authorized to execute and deliver the Master Trust Agreement, the First Supplemental Trust Agreement and the Deed of Trust on behalf of the City in substantially the form presented at this meeting, containing such modifications as the person executing such documents shall approve, such execution to be conclusive evidence of approval by the City Council of any such changes. The City Clerk or any Assistant or Deputy City Clerk of the City is hereby authorized to affix the official seal of the City to said document and to attest the same to the extent required. Section 5. No deficiency judgment may be rendered against the City in any action for breach of any contractual obligation under the Bond or the Trust Agreement, and the taxing power of the City is not and may not be pledged directly or indirectly to secure any moneys due under the Bond or the Trust Agreement. -- - - - Section-- 6. The -Mayor or -the -Mayor Pro - Tempore, the City- Manager, the Finance -- - - Director, the City Attorney, the City Clerk and any other officers, agents and employees of the City, are hereby authorized and directed to deliver such certificates, opinions and other items of evidence as shall be deemed necessary to consummate the transactions described above. The officers of the City and the agents and employees of the City are hereby authorized and directed to do all acts and things required of them by the provisions of this resolution for the full, punctual and complete performance of the terms, covenants and provisions of the Bond, the Trust Agreement, the Deed of Trust, the Bond Purchase Agreement and the other documents contemplated by this resolution. Section 7. The City hereby represents that it reasonably expects that it, all subordinate entities thereof and all issuers issuing obligations on behalf of the City will not issue in the aggregate more than $10,000,000 of tax-exempt obligations (not counting certain current refunding obligations and private -activity bonds except for qualified 501(c)(3) bonds, as defined in the Internal Revenue Code of 1986, as amended (the "Code")) during calendar year 2026. In addition, the City hereby designates each of the debt service payments on the Bond as a "qualified tax-exempt obligation" for the purposes of the Code. Section 8. This resolution shall take effect immediately upon its adoption. 3 Upon motion of Council Member J. Wesley Sills, seconded by Council Member April Gaulden, the foregoing resolution entitled "RESOLUTION AUTHORIZING AND APPROVING THE FINANCING OF THE ACQUISITION OF LAND FOR FUTURE WATER PLANT EXPANSIONS FOR THE CITY THROUGH THE ISSUANCE OF A NOT TO EXCEED $35500,000 LIMITED OBLIGATION BOND AND THE EXECUTION AND DELIVERY OF CERTAIN DOCUMENTS IN CONNECTION THEREWITH" was adopted by the following vote: Ayes: 5 Noes: 0 I, Melissa Matti, City Clerk of the City of Dunn, North Carolina, DO HEREBY CERTIFY that the foregoing is a true copy of so much of the proceedings of the City Council of said City at a regular meeting held on February 24, 2026, as it relates in any way to the adoption of the foregoing resolution and that said proceedings are to be recorded in the minutes of said City Council. I DO HEREBY FURTHER CERTIFY that proper notice of such regular meeting was given as required by North Carolina law. WITNESS my hand and the official seal of said City this 24th day of February, 2026. et�a�a��at��4ae AD ``�' 0 •.�° Melissa R. Matti City Clerk [SEAL] S IAI z f� WO°° 4 02026-03 ATT#5 2-24-26 DUNN I W'01.00 INA40 1%," �J, Capital Project Ordinance Amendment 2 Tart Park Improvements Project WHEREAS, the City Council for the City of Dunn, on June 13, 2023, adopted the Annual Budget Ordinance number 02023-13 for the fiscal year beginning July 1, 2023; and, WHEREAS, the City Council, on June 13, 2023, adopted the Capital Improvements Plan for fiscal year 2023-24; and, WHEREAS, on November 15, 2022, the City Council formally accepted a North Carolina Parks and Recreation Trust Fund (PARTF) grant from the North Carolina Division of Parks and Recreation; and, WHEREAS, on March 26, 2024, the City Council approved a $400,000 Capital Project Ordinance for the Tart Park Improvements Project; and, WHEREAS, on August 27, 2024, the City Council approved Capital Project Ordinance Amendment #1 which included an additional $40,000 of funding for this project with monies from the General Fund; and, WHEREAS, the project is now completed, and the final project budget needs to be amended to close out the remaining funds; 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: Contractual and construction services for the City of Dunn Tart Park Improvements 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 project expenditures are amended and approved as follows: Where communi� hTins! CITY OF IiIDUNN NORTH CAROLINA Funding Appropriations State Parks and Recreation Grant $ General Fund Operating Transfer $ Total Funding $ Expenditures: Construction Oper Trf to General Fund Total Expenditures Previous Budget 200,000.00 240,000.00 Budget Amendments Revised Budget $ 200,000.00 $ 240,000.00 440,000.00 $ - $ 440,000.00 $ 440,000.00 $ (20,129.15) $ 419,870.85 $ - $ 20,129.15 $ 20,129.15 $ 440,000.00 $ - $ 440,000.00 Section 3: 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. Section 4: Funds may be advanced from the General Fund for the purpose of making payments as due. Reimbursement requests should be made to the Federal or State grantor agency in an orderly and timely manner. Compliance with all Federal and State Procurement Regulations is required. 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 24th day of February 2026. Attest: I Melissa R. Matti Interim City Clerk William P. Elmor , Jr. Mayor c,�.�0�aaa�aaavv ® 11 �— o ° S E AM,Opt Wkere communi� kTins! CITY OF DUNN BUDGET ORDINANCE AMENDMENT FISCAL YEAR ENDING: 6/30/2026 Department: Park & Rec Budget Amendment #: 19 Date: 2/24/2026 FUND Acct # LINE ITEM DESCRIPTION Appropriation Before Amendment Amount of Amendment Increase / (Decrease) Appropriation After Amendment Tart Park Project 104-0910-7600 Construction 440,000.00 (20,129.15) $ 419,870.85 Tart Park Project 104-0910-8501 Oper Trfs to General Fund - 20,129.15 20,129.15 tAF'tNUI 1 UKt I U I AL: $ 440,000.00 $ - $ 440,000.00 FUND Acct # LINE ITEM DESCRIPTION Appropriation Before Amendment Amount of Amendment Increase / (Decrease) Appropriation After Amendment General 010-0369-0104 Oper Trfs fr Fund 104 $ - $ 20,129.15 $ 20,129.15 General 010-0368-2001 Fund Balance Appropriation $ 841,797.00 $ (20,129.15) $ 821,667.85 REVENUE TOTAL: $ 841,797.00 $ - $ 841,797.00 CERTIFICATION: I certify this requested budget amendmen s roved by the C' y Council on: City Manager: 2/24/2026 Finance Director: 2/24/2026 JUSTIFICATION: Close out completed Tart Pa rovements project and return advanced loan funds to the General Fund. FUNDING SOURCE: General Fund Transfer. CITY OF R2026-08 ATT#6 DUNN 2-24-26 NORTH CAROLINA CITY OF DUNN RESOLUTION BY GOVERNING BODY OF RECIPIENT Juniper Creek Area Stormwater System Improvements Sewer Overflow and Stormwater Reuse Municipal Grant Program (OSG) - 370417-08 WHEREAS, the North Carolina Clean Water Revolving Loan and Grant Act of 1987 has authorized the making of loans and grants to aid eligible units of government in financing the cost of construction of wastewater treatment works, wastewater collection systems, and water supply systems, water conservation projects, stormwater quality projects, and WHEREAS, the North Carolina Department of Environmental Quality Division of Water Infrastructure (DWI) previously offered a Clean Water State Revolving Fund (CWSRF) Loan in the amount of $2,805,150 for the construction of stormwater quality improvements project, and WHEREAS, the NC North Carolina Department of Environmental Quality has instead offered a Sewer Overflow and Stormwater Reuse Municipal Grant Program (OSG) in the amount of $3,396,071 for the construction of stormwater quality improvements project, and WHEREAS, the City of Dunn intends to perform said project in accordance with the agreed scope of work, NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUNN: That the City of Dunn does hereby accept the OSG grant offer of $3,396,071. That the City of Dunn does hereby give assurance to the North Carolina Department of Environmental Quality that any Conditions or Assurances contained in the Award Offer will be adhered to, has substantially complied, or will substantially comply, with all Federal, State and local laws, rules, regulations, and ordinances applicable to the project and to Federal and State grants and loans pertaining thereto. That City Manager Justin Hembree and Assistant City Manager Billy Godwin, the Authorized Official(s), and successors so titled, are hereby authorized and directed to furnish such information as the appropriate State agency may request in connection with this project and the projects listed below; to make the assurances as contained above; and to execute such other documents as may be required by the Division of Water Infrastructure. • Water AIA; AIA-D-0302 • Sewer AIA; AIA-W-ARP-0203 (ARPA) • Sewer Collection System Improvements; CWSRF CS370417-06 • West Pearsall Culvert Replacement; SRP-SW-ARP-0030, SRP-SW-ARP-0003, SRP-W-SW-ARP-0098 (ARPA LASII) Adopted this the 24th day of February 2026 at City of Dunn, North Carolina. �FF.ae�a�`Gyi' a G\ F E Op e' 1-1P0 pq-Wlt liam P. Elmore ATT So ° Mor °4,: °�'�i �•y yr'G,..��@aka Melissa R. Matti, City Clerk W&re communit 6!�ins! 02026-04 ATT#6 .2-24-26 DUNN 4P FORTH CAROLINA Capital Project Ordinance Amendment 2 Juniper Creek Area Stormwater Improvements 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, intends to construct stormwater improvements at the location of East Bay Street, South Wilson Avenue, and Merry Street; and, WHEREAS, the City has been awarded a $500,000 Golden LEAF (Long -Term Economic Advancement Foundation) grant and the NC Department of Environmental Quality's Division of Water Infrastructure State Water Infrastructure Authority has approved a Clean Water State Revolving Fund low interest loan of up to $2,805,150, of which $500,000 is available for a loan forgiveness grant.; and, WHEREAS, on August 27, 2024, the city council approved a capital project ordinance for the Juniper Creek Area Stormwater Improvements Project for a total of $2,859,955; and, WHEREAS, on June 24, 2025, the city council approved a capital project ordinance amendment for the Juniper Creek Area Stormwater Improvements Project for a total of $445,195 to adjust the project's total budget to reflect the total funding awards; and, WHEREAS, it is necessary to create a second amendment to this capital project to increase the project total to $3,896,071 to account for changes in funding sources and expenditures of this project; 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: The Project authorized is the Juniper Creek Area Stormwater Improvements Project (grant project number OSG-370417-08) to be to be financed by the federal Sewer Overflow and Stormwater Reuse Municipal Grant Program (OSG) awarded to the City of Dunn by the North Carolina Department of Environmental Quality (DEQ) Division of Water Infrastructure (DWI) and is authorized to be undertaken until all project activity is completed. This funding replaces the previously accepted grant and loan funding from the NCDEQ (loan project number CS370417-08) which was to be financed by the Clean Water State Revolving Fund (CWSRF) awarded to the City of Dunn by the North Carolina Department of Environmental Quality (DEQ) Division of Water Infrastructure (DWI). Section 2: The officers of this unit are hereby directed to proceed with the grant project within the terms of the council resolution, grant/loan documents, the rules and regulations of the Division of Water Infrastructure (DWI), and the budget contained herein. The amount Vtiere communi� 6 yins! 41,PDUNN NORTH CAROLINA of funding appropriated, and amounts budgeted for construction and related costs, are approved as follows: Funding Appropriations Golden LEAF Grant NCDEQ CWSRF Grant NCDEQ CWSRF Loan Funds NCDEQ OSG Program Total Funding Expenditures: Administration Professionl Services Engineering Easements Construction Contingency Total Expenditures Previous Budget Revised Budget Amendments Budget $ 500,000 $ 5001000 $ 500,000 $ (500,000) $ - $ 2,305,150 $ (2,305,150) $ - $ 3,396,071 $ 3,396,071 $ 3,305,150 $ 590,921 $ 3,896,071 $ 57,200 $ 57,200 $ 250,000 $ 250,000 $ 315,000 $ 185,000 $ 500,000 $ 150,000 $ 150,000 $ 2,432,950 $ 2,432,950 $ 100,000 $ 405,921 $ 505,921 $ 3,305,150 $ 590,921 $ 3,896,071 Section 3: The finance officer is hereby directed to maintain within the Juniper Creek Area Stormwater Improvements Project Fund sufficient specific detailed accounting records to satisfy the requirements of the funding agency, the grant agreements, and federal regulations. Section 4: Funds may be advanced from the Enterprise Fund or General Fund for the purpose of making payments as due. Reimbursement requests should be made to the State funding agency in an orderly and timely manner. Compliance with all federal and state procurement regulations is required. Section 5: The finance officer is directed to report, on a quarterly basis, on the financial status of each project element in section 2 and on the total grant revenues received or claimed. Section 6: The Budget Officer is directed to include a detailed analysis of past and future costs and revenues on this capital project in every budget submission made to this city council. Section 7: Within five (5) days after this ordinance is adopted, the City Clerk shall file a copy of this ordinance with the Finance Director. TUles^e communi� Gins! CITY OF � DEN NORTH CAROLINA Section 8: This capital project ordinance shall be effective immediately. Duly adopted this 24th day of February 2026. 04-1a, �zQ ado 3 g Y William P. Elmore110 �4� 1 `e✓ f j N �43 Twayor ' Attest: 01 ``0�, Melissa R. Matti �g'A� �`� • "� City Clerk ?U&re communi� 6Tins! Docusign Envelope ID: B572F7EE-B182-4680-B9EB-50FA6B4A6B2E STATE OF NORTH CAROLINA DEPARTMENT OF ENVIRONMENTAL QUALITY DIVISION OF WATER INFRASTRUCTURE Funding Offer and Acceptance Legal Name and Address of Award Recipient Project Number(s): OSG-370417-08 City of Dunn P.O. Box 1065 Dunn, North Carolina 28335 ID Number: MLLCTPVM8A39 Funding Program : N/A Assistance Listing Number: 66:447 Unique Entity Drinking Water ❑ Stormwater ❑ Wastewater Additional Amount for Previous Total Funding Increases Total Offered Sewer Overflow and Stormwater Reuse ® Municipal Grant Program State Revolving Fund -Principal Forgiveness ❑ State Reserve Loan ❑ State Reserve Grant ❑ State Reserve Earmark (S.L. 2023-134)* ❑ $ 3,396,071 _ American Rescue Plan Act - Choose an item. ❑ Project Description: Juniper Creek Area Stormwater System Improvements Total Financial Assistance Offer: Total Project Cost: Estimated Closing Fee**: * Federal conditions and requirements will also apply to S.L 2023-134 projects co funded with federal funds. ** Estimated closing -tee calculated based on grant and loan amount. Pursuant to North Carolina General Statute 159G: $ 3,396,071 $ 4,059,337 N/A • The applicant is eligible under Federal and State law, • The project is eligible under Federal and State law, and • The project has been approved by the Department of Environmental Quality as having sufficient priority to receive financial assistance. The Department of Environmental Quality, acting on behalf of the State of North Carolina, hereby offers the financial assistance described in this document. For The State of North Carolina: Stephanie Suter, Deputy Director, Division of Water Infrastructure --------------------------------------------------------------------------- -------------------------------------------------- Sign ature Date Signed by: ' " " " " ECDB3F178E434D9... North Carolina Department of Environmental Quality On Behalf of: City of )DuLin Name of Representative in Resolution: Title (Type or Print): I, the undersigned, being duly authorized to take such tion, a videnced by the attached CERTIFIED COPY OF AUTHORIZATION BY THE APPLICANT'S GOVERNING BODY, do hereby accept this Financial Award Offer and will comply with the attached AsSurances and the StaAdard Conditions. ------- . - I M0541WI, M Signature F�loruar�_a�F,_aoa� Date CITY OF DUNN BUDGET ORDINANCE AMENDMENT Department: Police Budget Amendment #: 20 FISCAL YEAR ENDING: 6/30/2026 Date: 2/24/2026 Appropriation Amount of Appropriation FUND Acct # LINE ITEM DESCRIPTION Before Amendment After Amendment Increase / (Decrease) Amendment General 010-0510-7400 Capital Outlay - 12,000.00 $ 12,000.00 General 010-0510-5300 Dues & Subscriptions 63,800.00 (4,500.00) 59,300.00 EXPENDITURE TOTAL: $ 63,800.00 $ 7,500.00 $ 71,300.00 Appropriation Amount of Appropriation FUND Acct # LINE ITEM DESCRIPTION Before Amendment After Amendment Increase / (Decrease) Amendment General 010-0363-0002 Non -Gout Grants $ - $ 7,500.00 $ 7,500.00 REVENUE TOTAL: $ - $ 7,500.00 $ 7,500.00 CERTIFICATION: I certify this requested budget amendme t a pproved by ity Council on: City Manager: 2/24/2026 Finance Director: 2/24/2026 JUSTIFICATION: Police received a grant for la urchase of a new K9 at an estimated cost of $12K. A budget amendment is needed for the city's share of this purchase. FUNDING SOURCE: Grant funds and available funds from the Police Department's dues and subscriptions line item.