BC 2011 09 19 Regular Meeting - Laserfiche WebLink

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September 19, 2011 (Regular Meeting) Page 621 advocated using fund balance to eradicate the wait list or challenging the local churches to adopt one repair project. Commissioner Carruth MOVED to deny the request for additional ARRA funding for the Weatherization program. Commissioner Burrage seconded the motion. Commissioner Carruth challenged the community to contact the Community Development Department to adopt a client on the waiting list and volunteered to participate in a project, if needed. The MOTION unanimously carried. (G -6) County Manager - Sales Tax Audit Contract with Dixon Hughes Goodman, LLP John Day, County Manager, reviewed the following information regarding a contract with Dixon Hughes Goodman LLP to audit sales tax refunds erroneously issued by the Department of Revenue to Forsyth County for medical supplies that were delivered to a distribution center in Cabarrus County, the point of delivery and where the sales tax should actually be collected: Over the past year, the County has experienced a decline in sales tax revenues, while many other local governments realized an increase of two (2) percent or more. It appears this decline may be the result of very large sales tax refunds requested by non- profit agencies. County staff recommends an audit be performed to ensure compliance with revenue laws by employing professional auditing principles and practices in examination of company records and tax reports. Staff recommends the firm of Dixon Hughes Goodman LLP be utilized based on references from Forsyth and Durham Counties. Since this is a service contract, no informal or formal process was used or is needed to solicit firms. Anthony E. Flinchum will conduct the audit and is the Partner -In- Charge of Sales and Use and Property Tax. He joined the firm in 1994. Prior to joining the firm, he was employed with the North Carolina Department of Revenue for 11 years. The contract is "contingency based ", meaning the County and municipalities will only pay a fee, ranging from 20 percent to 35 percent, based on actual monies recovered for the County. All the municipalities have agreed, via email, to participate in the payment of the audit. The County Attorney will prepare a MOU (Memorandum of Understanding) designating the municipalities' participation amount, which is based on the actual sales tax distribution percentage used for allocation. An audit of this nature has not been conducted since 2003. Mr. Day responded to questions from the Board about the audit. UPON MOTION of Vice Chairman Poole, seconded by Commissioner Burrage and unanimously carried, the Board approved the contract between Cabarrus County and Dixon Hughes Goodman, LLP and authorized the County Manager to execute the contract on behalf of Cabarrus County, subject to review or revisions by the County Attorney. (H) APPOINTMENTS (H -1) Appointments - Food Policy Council Kacy Taylor resigned from the Food Policy Council. It is recommended that Keila Snellings be appointed to complete an unexpired term ending December 31, 2011. Chairman White advised Ms. Snellings is a neighbor of his and stated he would recuse himself from the vote if needed. UPON MOTION of Commissioner Measmer, seconded by Vice Chairman Poole and unanimously carried, the Board appointed Keila Snellings to the Food Policy Council to complete an unexpired term ending December 31, 2011. (H -2) Appointments - Juvenile Crime Prevention Council (JCPC) Steven Ayers has been recommended to fill the vacant "Member of Faith Community" position. Reappointments are needed for the following JCPC members: Jane Cauthen (DSS Director /Designee), Terry Triplett (Police Chief /Designee) Terri Stancil (Member of Business Community) , Michelle Wilson