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February 17, 2003 Page 57 5645 9210 $68,551.00 $1,239.55 $69,790.55 Retirement 5645 9230 $4,869.00 $622.37 $5,491.37 Workman's Comp 5645 9445 $40,421.00 $9,174.00 $31,247.00 Purchased Services REVENUES 5645 6204 $906,538.00 Social Service Admin. Reimb. $24,013.71 $930,551.71 (F-7) 2000 International Residential Code (2002 Edition) - Appendix G - Swimming Pools, Spas and Hot Tubs Mr. Scott McAnulty, Chief Building Inspector, presented a brief overview of Appendix G of the 2000 International Residential Code (2002 Edition) that regulates the construction of swimming pools, spas and hot tubs for one and two-family residential dwellings. He stated that adoption of Appendix G as a part of the County's building regulations would allow the County's Inspections Division to enforce those standards in Cabarrus County. Commissioner Carpenter questioned Mel Murray regarding the proposed swimming pool construction regulations. Mr. Murray brought this issue to the Board's attention at its January 27tn meeting. Mr. Mel Murray confirmed that the proposed regulations as presented by Mr. McAnulty would address his concerns. UPON MOTION of Commissioner Carruth, seconded by Commissioner Carpenter and unanimously carried, the Board set a public hearing for 6:30 p.m. (or as soon thereafter as persons my be heard) on Monday, March 17, 2003, for the purpose of considering the adoption of Appendix G (Swimming Pools, Spas and Hot Tubs) of the 2000 International Residential Code (2002 Edition) as a part of the County's Building Regulations. (F-8) Request by Microtel Inn and Suites for Waiver of Occupancy Tax Penalties Ms. Pam Dubois, Finance Director, reported that Microtel Inn and Suites had requested the waiver of penalties totaling $3,594.46 for its October Occupancy Tax report. Also, she requested clarification regarding authority granted in 1997 to the Deputy County Manager/Finance Director to waive penalties up to $400.00. There was brief discussion regarding the collection process for the occupancy tax and the penalties associated with the failure to submit the occupancy tax to the County as required by law. UPON MOTION of Commissioner Privette, seconded by Commissioner Carruth and unanimously carried, the Board denied the request by Microtel Inn and Suites for a waiver of penalties totaling $3,594.46 for its October 2002 Occupancy Tax Report. UPON MOTION of Commissioner Carpenter, seconded by Commissioner Carruth and unanimously carried, the Board granted authority to the Finance Director (rather than the Deputy County Manager) to waive penalties for the hotel/motel occupancy tax up to $400.00. (F-9) Updated Financial Forecast - 3 Years Ms. Pam Dubois, Finance Director, presented updated financial forecasts for FY 2004 and FY 2005 along with a financial forecast for FY 2006. She stated the updated forecasts added revenue of $4.5 million in FY 2004 from the one-half cent local option sales tax proposed for implementation on July 1, which is the date the State's one-half cent sales tax is scheduled to sunset. The FY 2005 forecast included $2.5 million in debt seryice for the $25 million jail facility and would also include the results from the revaluation process. Ms. Dubois projected the following shortfalls during the next three budget years: FY 2004 $5.6 million; FY 2005 - $12.5 million; and FY 2006 - $11.5 million. Finally, Ms. Dubois presented graphs showing the widening gap between expenditures and revenues for the County as well as the cities of Concord and Kannapolis. Mr. Day reported the financial forecasts hold expenditures to a conservative level with departments submitting budget requests for FY 2004 at the same level or less than FY 2003. He stated the gap between expenditures