March 6, 2017 (Work Session) Page 3048
<br /> Will Crabtree, Kannapolis City Schools (KCS) , Director of Business
<br /> Operations, requested $441, 739.00 for the purchase of five yellow school buses.
<br /> He stated due to the increased load with the new Kannapolis Middle School and
<br /> the reconfiguration throughout the district, additional buses are needed for
<br /> the next school term. He also responded to questions from the Board.
<br /> KCS - Funding Request for Contingency to Cover a Change Order for the Kannapolis
<br /> Middle School Construction Project
<br /> Will Crabtree, Kannapolis City Schools (KCS) , Director of Business
<br /> Operations, presented a request for a change order for the construction of the
<br /> current Kannapolis Middle School project in the amount of $76,292.00. He stated
<br /> the change order is for the removal of a tree, turf in the courtyard and
<br /> additional outlets.
<br /> A lengthy discussion ensued. During discussion, Mr. Crabtree responded
<br /> to a variety of questions from the Board.
<br /> Commissioner Kiger requested future items of this nature include change
<br /> orders signed by the contractor.
<br /> County Attorney - Request for Refund of Portion of Excise Tax on Real Property
<br /> Transfer
<br /> Richard Koch, County Attorney, presented a refund request in the sum of
<br /> $2, 444.00 based on the claim of overpayment of excise tax from Attorney Joshua
<br /> Knipp in connection with the North Carolina Limited Warranty Deed from Roberta
<br /> Crossing, LLC to River Rock Construction NC I, LLC recorded December 9, 2016.
<br /> He advised, pursuant to NCGS §105-228.37, a taxpayer who claims to pay more
<br /> excise tax than is due can file a request for a refund with the Board of
<br /> Commissioners. The Board must conduct a hearing within 90 days of the request,
<br /> which is February 13, 2017. Further, the hearing date must be set within 60
<br /> days of the request and the taxpayer given 10 days written notice. He further
<br /> advised the Board may grant the refund, however, the State of North Carolina
<br /> could deny the request in connection with their portion of the excise tax. In
<br /> this case, the County could potentially have to absorb the entire amount. He
<br /> recommended the Board set a hearing date for the April regular meeting so
<br /> additional information may be provided for further consideration of the request.
<br /> Additionally, Mr. Koch also addressed the refund request from Purser &
<br /> Glenn, PLLC (next agenda item, Register of Deeds - Refund of Excise Tax) for
<br /> overpayment of excise tax paid due to a typographical error. In this matter,
<br /> he stated, Purser and Glenn, PLLC filed an Affidavit of Correction of
<br /> Typographical or Other Minor Error with the Register of Deeds, stating the tax
<br /> amount was transposed and therefore requests a refund. He recommended the
<br /> refund of the overpayment of excise tax and to include that item on the consent
<br /> agenda.
<br /> A discussion ensued. During discussion, Mr. Koch responded to questions
<br /> from the Board.
<br /> Register of Deeds - Refund of Excise Stamps
<br /> Note: This matter was discussed with the previous agenda item.
<br /> Finance - Audit Contract for Fiscal Years Ending June 30, 2017, 2018 and 2019
<br /> Susan Fearrington, Finance Director, reported the Finance Department
<br /> issued an informal request for proposals for an external auditing firm. After
<br /> consulting with three accounting firms, she stated, it was determined the
<br /> accounting firm Elliott Davis Decosimo best suits Cabarrus County' s needs. She
<br /> advised references were checked locally and all were positive. She advised
<br /> pricing for the auditing services are $50, 000.00 for the fiscal year ending
<br /> June 30, 2017, $51, 000.00 for fiscal year ending June 30, 2018 and $52, 000.00
<br /> for fiscal year ending June 30, 2019.
<br /> Finance - North Carolina Education Lottery Payment Applications for School Debt
<br /> Service
<br /> Susan Fearrington, Finance Director, reported lottery proceeds in the
<br /> amount of $2, 000, 000.00 were included in the FY17 General Fund budget to pay a
<br /> portion of debt service related to public school debt. She advised, upon
<br /> approval by the Cabarrus County Schools Board of Education, the Kannapolis City
<br /> Schools Board of Education and the Cabarrus County Commissioners, two payment
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