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486 Mr. Edwin C. Phillips, President of Allen Volunteer Fire Department, expressed concern regarding the Fire Protection Resolution and the provision requiring a certified audit for the fire departments. He stated that an audit had been discussed by the committee during the preparation of the Resolution and it was not intended that a certified public accountant be required to conduct the audit. Mr. Phillips explained that accountants in a number of the districts provide the annual audit for the fire departments at a reduced cost. He further stated it would be an additional expense to the fire departments that had not submitted a certified audit if they are required to obtain another audit by a certified public accountant at this time. Mr. Phillips asked that the Board accept the audits as presented this year with the understanding that the audits for next year would be completed by a certified public accountant. In conclusion, Mr. Phillips complained of difficulties in obtaining the property valuation figure for the Allen Fire District this year. Motion was made by Commissioner Hamby and seconded by Commissioner Barnhardt to accept those audits from the fire departments as turned in prior to July 1 with the understanding that the audit for next year will be expected from a certified public accountant. Mr. Fletcher L. Hartsell, Jr., County Attorney, stated there would be no problem regarding the Fire Protection Resolution and the fire department audits as the Resolution was effective July 1, 1986, and the audits were turned in prior to that date. However, he stated that North Carolina law requires that an agency submit a certified audit in order to receive public funds. The motion by Commissioner Hamby and the second by Commissioner Barnhardt regarding the fire department audits was withdrawn. Mr. Charles D. McGinnis, County Manager, reviewed the County's procedure for preparing tax bills and discussed the recent complaint by the City of Concord that the County was not providing tax information to the City in a timely manner. He stated that the City had been advised that the County could not prepare the tax scroll for the City until the County's tax bills were printed. He further stated that the County had completed the printing of the tax bills on July 1 and had provided the tax scroll to the City on that date. In regards to the complaint regarding the valuation amount for the Allen Fire District which was affected by the City annexation, Mr. .McGinnis stated that the City of Concord had not provided the needed infor- mation regarding the new City boundaries to the Tax Supervisor's Office until February or March of this year. UPON MOTION of Chairman Lentz, seconded by Commissioner Payne and unanimously carried, the Board set a public hearing for 7:00 P.M. on Thursday, August 7, 1986, for the following road name change: Gray Bark Road to Snow Crest Drive UPON MOTION of Commissioner Payne, seconded by Commissioner Barnhardt and unanimously carried, the Board authorized the Chairman to sign the following amendment to the Cabarrus Memorandum of Agreement with the North Carolina Agricultural Extension Service. AMENDMENT TO CABARRUS COUNTY MEMORANDUM OF UNDERSTANDING BUDGET AND SUPPORT The County Extension Chairman will prepare and submit an annual budget request to the County Board of Commissioners for the county's share of funds for salaries and operating expenses. It is further understood that: Cabarrus County will pay 48.51% of the salaries of County Extension Agents and the County Extension Chairman and 70% of the salaries of three Extension secretaries. The North Carolina Agricultural Extension Service will pay 51.49% of the salaries of County Extension Agents and the County Extension Chairman and 30% of the salaries of three Extension secretaries. The North Carolina Agricultural Extension Service will provide supervision, review and evaluation of all Extension personnel according to the Extension Management System for Personnel Develop- ment and its undergirding policies and procedures. Salary increases will be based upon the findings of this process and the mandates of state government or university policy.