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May 17, 2004 Page 469 (G-9) Piedmont Behavioral Healthcare Second Quarterly Report of SFY 03-04 and the Annual Audit for FY 2003 Dan Coughlin, Area Director of Piedmont Behavioral Healthcare, presented a report on the history of Piedmont, its men%ber counties (Cabarrus, Rowan, Stanly, Union and Davidson), population growth statistics and financial information (budget, revenues and expenditures). He reported that Daymark Recovery Services, Inc., a not for profit agency, was established to provide the Mental Health and Substance Abuse clinic services that Piedmont was required to divest as part of mental health reform. The Cabarrus Center services were transferred to Daymark on April 1, 2004. Further, Mr. Coughlin discussed the Piedmont LME Demonstration project and planned activities for FY 2004-05, including the implementation of Medicaid waivers and local system expansion and development. Mr. Day commented on Piedmont's audit for the fiscal year ending June 30, 2003, specifically the $44 million in expenditures, the $46 million in revenues and the increase of $1.7 million of fund balance. He asked Mr. Coughlin about the contribution by the member counties of $2.1 million when only $373,000.00 was needed to balance the budget. Mr. Day also questioned the method for determining the amount that a member county contributes to Piedmont, stating that Cabarrus County contributes the greatest amount of the five counties. Mr. Coughlin stated he was unprepared to answer questions regarding Piedmont's audit but would provide an explanation at a later date. He agreed that contributions by the member counties varied but pointed out county dollars do not migrate from one member county to another. (G-10) Authorization to Submit a Local Act Establishin~ the Special Board of E~ualization and Review to Senator Fletcher Hartsell for Adoption by the NC General Assembly Tax Administrator Brent Weisner requested approval to submit the following local act establishing the Board of Equalization and Review to Senator Fletcher L. Hartsell, Jr., for consideration by the North Carolina General Assembly. He explained the Board was originally established by resolution and a local act approved by the General Assembly in 2000 allowed some changes in the Board's operation. According to Mr. Weisner, the proposed local act would allow a more efficient operation, specifically those changes proposed in Sections 10 and 12 regarding powers following adjournment and late submittal of applications for exemption. UPON MOTION of Commissioner Privette, seconded by Vice Chairman Suggs and unanimously carried, the Board authorized submission of the following proposed Local Act to Senator Hartsell for adoption by the North Carolina General Assembly. AN ACT AUTHORIZING THE APPOINTMENT OF A SPECIAL BOARD OF EQUALIZATION A/gD REVIEW FOR CABARRUS COD-NTY. The General Assembly of North Carolina enacts: Section 1. The Board of County Commissioners of Cabarrus County is hereby authorized and empowered to appoint each year a special board of equalization and review for Cabarrus County to be composed of a minimum of five members. The board of county commissioners shall designate one of the persons so appointed as Chairman and one as Vice Chairman of the Board of Equalization and Review. To be eligible for appointment to such board, a person must have resided in Cabarrus County for a period of at least three (3) years immediately preceding his/her appointment, and must have had some knowledge of, or experience in, either real estate, banking, farming or other business management that is satisfactory to the board of county commissioners. Members of the Board of Equalization and Review shall serve for a period of three years from the date of the initial appointment. Any vacancy created by the death, resignation or incapacity of a member of the Board of Equalization and Review shall be filled by the board of county commissioners. Any successor so appointed shall serve for the duration of the board to which he or she is appointed. Section 2. .Should the Board of County Commissioners of Cabarrus County not appoint such a Board of Equalization and Review, then the board of county commissioners shall comprise the Board of Equalization and Review and shall have the powers and duties as are now provided.