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January 39, 2016 (Regular Meeting) Page 2628 <br />applicable requirements of governmental authorities and law. The County and <br />Board of Education agree that all amounts received as refunds of State Sales <br />Tax, with respect to expenditures made in connection with the project, will <br />be deposited as funds available for the acquisition and construction of the <br />project. <br />UPON MOTION of Commissioner Mynatt, seconded by Commissioner Shue and <br />unanimously carried, the Board approved the Cabarrus County Schools Agency <br />Agreement for the new Early College project, subject to review and /or <br />revision by the County Attorney. <br />(F -5) Sheriff's Office - Security Camera Projects <br />During the PY16 budget process, the Board approved funding for the <br />Detention Center security software and hardware upgrades for door access and <br />security cameras network. The general fund provided initial funding for this <br />project. <br />Another similar camera project includes security cameras in five <br />interview rooms in the Sheriff's Administration Facility. The County has <br />access to SCAAP (State Criminal Alien Assistance Program) funds, which can <br />pay for the Detention Center project, but not the Sheriff's Administration <br />camera project. <br />It is requested to reallocate general fund monies to cover the Sheriffs <br />Administration security cameras and allocate SCARP funds to cover a portion <br />of the Detention Center security camera project, to allow both projects to be <br />completed in this fiscal year. <br />UPON MOTION of Commissioner Mynatt, seconded by Commissioner Shue and <br />unanimously carried, the Board adopted the following budget amendment. <br />Date:1/18/2016 Amount:$47,000 <br />Dept. Head: Pam Dubois Department:Construction /Renovation Fund <br />❑ Internal Transfer Within Department ❑ Transfer Between Departments /Funds ® Supplemental Request <br />Purpose: To utilize SCARP (State Criminal Alien Assistance Program) funds for upgrading camera <br />equipment in the Jail facility so that County funds can be utilized for the up fit of 5 interview <br />rooms at the Sheriff department with cameras. <br />Account Number <br />Account Name <br />Approved Budget <br />Inc Amount <br />Dec Amount <br />Revised Budget <br />00192130 -9853 <br />SCRAP <br />$206,215.00 <br />$47,000.00 <br />$159,215.00 <br />00191960 -9708 <br />Cont to CPF <br />$1,952,823.00 <br />$47,000.00 <br />$1,999,823.00 <br />34362110 -6902 -CAM <br />Cont from General Fund <br />$0.00 <br />$47,000.00 <br />$47,000.00 <br />34392110- 9342 -CAM <br />Minor Technology <br />$0.00 <br />$47,000.00 <br />$47,000.00 <br />(F -6) Tax Administration - Refund and Release Report - December 2015 <br />Release report contains taxpayers' names, bill numbers, valuations, tax <br />amounts, along with the justifications for releasing the valuation /tax <br />amounts for outstanding levies in accordance with N.C.G.S. 105 -3B1. Refund <br />report is a summary sheet which lists data from each refund request form, <br />along with the justification for the refunds to the taxpayers in accordance <br />with N.C.G.S. 105 -381. <br />Note: Due to the transition of motor vehicles onto the new North <br />Carolina Vehicle Tax System ( NCVTS), motor vehicle - related refunds and <br />releases will begin to be displayed on the new report generated by NCVTS <br />UPON MOTION of Commissioner Mynatt, seconded by Commissioner Shue and <br />unanimously carried, the Board approved the December 2015 Refund - Release <br />report, along with the NCVTS refund report, as submitted and granted <br />authority to the Tax Collector to process the refunds and releases. The <br />report is hereby incorporated into the minutes by reference and is on file <br />with the Clerk to the Board. <br />(G) NEW BUSINESS <br />(G -1) Finance - Installment Financing Contract for Constructing and <br />Equipping Public School Facilities - Public Hearing 6:30 P.M. <br />Susan Fearrington, Finance Director, reported the Board preliminarily <br />approved the issuance of Limited Obligation Bonds (LOBS) back in December 14, <br />2015. She advised the LOBS will be used to construct a new Mount Pleasant <br />Middle School, Royal Oaks Elementary School and the new Kannapolis Middle <br />School. She stated the LOBS will be for an amount not -to- exceed $112 <br />