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Chair Final Agenda Package with Attachment Links 2-Mar-26Monday, March 2, 2026 6:00 PM Union County, NC Union County Government Center 500 North Main Street Monroe, North Carolina Meeting Agenda Board Room, First Floor Board of Commissioners Chair Brian Helms Vice Chair Christina Helms Commissioner Clancy Baucom Commissioner Melissa Merrell Commissioner Gary Sides 1 Board of Commissioners Meeting Agenda March 2, 2026 Closed Session - 5:15 PM Closed Session26-141 INFORMATION CONTACT: Lynn G. West, Clerk to the Board of Commissioners, 704-283-3853 ACTION REQUESTED: Enter into Closed Session pursuant to NCGS 143-318.11. PRIOR BOARD ACTIONS: None. BACKGROUND: Enter into Closed Session for the following purpose(s): 1) pursuant to G.S. 143-318.11(a)(1), to prevent the disclosure of information that is privileged or confidential pursuant to G .S. 153A-98; and 2) pursuant to G.S. 143-318.11(a)(3), to consult with an attorney in order to preserve the attorney-client privilege; and 3) pursuant to G.S. 143-318.11(a)(6), to consider the qualifications, competence, performance, character, fitness, conditions of appointment, or conditions of initial employment of an individual public officer or employee or prospective public officer or employee; or to hear or investigate a complaint, charge, or grievance by or against an individual public officer or employee. FINANCIAL IMPACT: None. Opening of Meeting - 6:00 PM Invocation - Commissioner Clancy Baucom Pledge of Allegiance Informal Comments Public Hearing(s) Staff Recognition Resolution - Honoring Bishop Osco E. Gardin, Jr.26-142 INFORMATION CONTACT: Brian Matthews, County Manager, 704-292-2597 ACTION REQUESTED: Adopt Resolution honoring Bishop Osco E . Gardin, Jr. PRIOR BOARD ACTIONS: None. BACKGROUND: Page 1 of 15 2 Board of Commissioners Meeting Agenda March 2, 2026 The resolution expresses appreciation and recognition of Bishop Osco E . Gardin, Jr., and his service and leadership to his community, in various ways, through the years . FINANCIAL IMPACT: None. ResolutionAttachments: Consent Agenda Resolution - Duke Energy Carolinas, LLC Easement Conveyance26-115 INFORMATION CONTACT: John Shutak, Union County Water, Engineering Director, 704-283-3651 ACTION REQUESTED: Adopt the Resolution for Granting of a Permanent Easement to Duke Energy Carolinas, LLC. PRIOR BOARD ACTIONS: None. BACKGROUND: Duke Energy Carolinas, LLC (“Duke Energy”) has approached Union County and Lancaster County Water and Sewer District (“LCWSD”) for the purpose of acquiring a permanent easement for the placement of certain electrical utility infrastructure at the Catawba River Water Treatment Plant property. The easement would be granted on the Union County and LCWSD-owned parcel 0028-00-003.00 (as shown on the Lancaster County, South Carolina tax maps). The easement is needed in order for Duke Energy to construct and operate electrical system improvements being undertaken by Duke Energy . The easement interest will be conveyed via the attached instrument . The attached easement document has been reviewed by Union County and LCWSD legal staff and Duke Energy representatives . FINANCIAL IMPACT: None. ResolutionAttachments: Contract - Crooked Creek WRF Office and Storage Building Design-Build Phase 2 26-128 INFORMATION CONTACT: John Shutak, Union County Water, Engineering Director, 704-283-3651 ACTION REQUESTED: 1) Authorize the County Manager to i) negotiate and execute an agreement substantially consistent with this agenda item, ii) exercise any renewal or extension term options set forth in the Agreement, and iii) terminate the Agreement if deemed in the best interest of the County, Page 2 of 15 3 Board of Commissioners Meeting Agenda March 2, 2026 each at the County Manager ’s discretion and 2) adopt Resolution Providing Notice of Construction of the Crooked Creek WRF Office and Storage Building project . PRIOR BOARD ACTIONS: 1) May 20, 2024, Regular Meeting, Agenda Item #24-326 - Authorized design-build as the alternative delivery method for the project . 2) February 18, 2025, Regular Meeting, Agenda Item #25-073 - Approved Phase 1 Design-Build contract with Miles-McClellan Construction Company for design services in the amount of $195,258.00. BACKGROUND: The Capital Improvement Program includes an allocation for the design and construction of office, storage, and maintenance facilities at Union County Water Reclamation Facilities (WRFs). These improvements are integral to the long-term maintenance and operation of the WRFs. The Crooked Creek WRF no longer accommodates the space and storage needs of the operations at the facility. The proposed project includes the construction of a 1,500 square-foot building with office space and spare equipment storage space . The Phase 1 Design-Build services have been completed with the conclusion of the design of the project. The Phase 2 Design-Build services consist of the construction of the project. This Amendment No. 1 will cover the construction of the project and increases the total contract amount to $1,150,453.00. FINANCIAL IMPACT: Funding is available within the adopted capital account 60186021 - Crooked Creek WRF Administration Building Addition & Renovation to support the amended total contract amount of $1,150,453.00. Contract Amendment Construction Resolution Vicinity Map Attachments: City of Monroe Request to Provide Water Service26-134 INFORMATION CONTACT: John Shutak, Union County Water, Engineering Director, 704-283-3651 ACTION REQUESTED: Approve the request from the City of Monroe to provide water service to Parcel 08-303-015B located at 2003 Willis Long Rd. PRIOR BOARD ACTIONS: None. BACKGROUND: City of Monroe recently received a request for outside city service located at 2003 Willis Long Rd (see attached exhibit). Parcel 08-303-015B is requesting water service to serve property . Page 3 of 15 4 Board of Commissioners Meeting Agenda March 2, 2026 The City of Monroe has indicated that they are prepared to serve the property with water, as an outside City customer, if approval is granted from Union County. Our water and sewer service agreement with the City of Monroe prohibits the City from providing service outside the City limits without the express, written approval of the Board of County Commissioners. Union County does not have any water infrastructure in the area to serve the property and has no objection to the City providing water service to this property. FINANCIAL IMPACT: None. Supporting DocumentationAttachments: Grant Application - Golden LEAF Foundation Open Grants - Food Hub Distribution 26-110 INFORMATION CONTACT: Andrew Baucom, Cooperative Extension, Director, 704-283-3738 ACTION REQUESTED: Authorize the County Manager to submit the associated grant application and make necessary assurances and certifications associated with the grant application as substantially consistent with this agenda item, which includes the authorization to execute documents related to award of the grant and budget funds as appropriate . PRIOR BOARD ACTIONS: None. BACKGROUND: The Golden LEAF Foundation provides Open Grant funding to advance priority areas, including the expansion of agricultural markets . We seek to apply for funding to grow the Food Hub program through the purchase of a refrigerated van to increase agricultural distribution and commercial refrigeration to expand Food Hub services to the Southwest Regional Library. FINANCIAL IMPACT: There is no County match required for this grant so no cost to the County . The grant amount requested is anticipated to be $150,000, pending final estimates. Grant Application - FY2026 Youth Prevention Education Research Grant Program 26-131 INFORMATION CONTACT: Ashley Lantz, Human Services Agency - Department of Social Services, Director, 704-296-4380 ACTION REQUESTED: Page 4 of 15 5 Board of Commissioners Meeting Agenda March 2, 2026 Authorize the County Manager to submit the associated grant application and make necessary assurances and certifications associated with the grant application as substantially consistent with this agenda item, which includes the authorization to execute documents related to award of the grant and budget funds as appropriate . PRIOR BOARD ACTIONS: None. BACKGROUND: The Human Services Agency’s Department of Social Services Behavioral Health Collaborative (BHC) wishes to apply for FY2026 North Carolina Problem Gambling Program Youth Prevention Education Research Grant . This program is available to middle schools, high schools, and at-risk community- based programs in North Carolina . It is delivered in a 10-module curriculum over six weeks, and the grant money allows instructors to be trained, provided technical support and given the materials needed to implement the program . This program would be implemented through a partnership with a BHC School Social Worker and a UCPS co-instructor, in the fall or winter of the 2026-27 school year at Weddington High School . Data will be collected anonymously across three time points for those exposed to the curriculum as a part of Ninth Grade Health and Physical Education . The North Carolina Problem Gambling Program addresses youth problem gambling as part of a broader effort to prevent high-risk behaviors among young people. The program educates students about how their environments - social, physical, and digital - can create toxic stress . This stress impairs critical thinking and emotional regulation, often leading young people to develop unhealthy coping mechanisms . Over time, these patterns can evolve into harmful behaviors and addictions that compromise brain health . Through an evidence-informed curriculum, students explore the neuroscience behind both healthy and unhealthy behaviors and environments. By understanding the science of stress, decision-making, and addiction, students gain tools to make healthier choices and build resilience. The exact funding amount to be requested will be determined once the grant application packet is received on Thursday, February 19,2026. The awarded amount will be used for instructor training fees, supplies needed for parent and community outreach and classroom supplies as outlined in grant application. The FY2026 North Carolina Problem Gambling Program Youth Prevention Education Research Grant application is due March 15, 2026. The contract submission deadline is April 30, 2026 with receipt of the award on June 1, 2026. FINANCIAL IMPACT: Page 5 of 15 6 Board of Commissioners Meeting Agenda March 2, 2026 Grants are available for up to $10,000 to implement the curriculum, participate in research, and engage in a parent-focused community outreach activity. There would not be a financial cost to Union County . Bid Award - Walden Pond Dredge Project26-126 INFORMATION CONTACT: Alan Aldridge, Soil & Water Conservation, District Director, 704-324-9225 ACTION REQUESTED: 1) Award contract to Merrell Bros, Inc . and 2) authorize the County Manager to i) negotiate and execute an agreement substantially consistent with this agenda item, ii) exercise any renewal or extension term options set forth in the agreement, and iii) terminate the agreement if deemed in the best interest of the County, each in the County Manager's discretion. PRIOR BOARD ACTIONS: None. BACKGROUND: Walden Pond HOA received funding from the Shallow Draft Navigation Channel and Aquatic Weed Fund (NC DEQ) to remove 6,100 cubic feet of sediment in one of its 3 retention ponds. FINANCIAL IMPACT: $788,745.85 to be reimbursed by the State of NC (DEQ) following successful completion of the project . Invitation for Bid Addendum 1 Addendum 2 Addendum 3 Recommendation to Award Preliminary Plans Attachments: Budget Amendment - Budget & Grants Management - Use of ARPA Investment Funds 26-117 INFORMATION CONTACT: Jason May, Budget & Grants Management Director, 704-283-3660 ACTION REQUESTED: Approve Special Revenue Ordinance 94G. PRIOR BOARD ACTIONS: None. BACKGROUND: The FY 2026 Adopted County Budget includes an interfund transfer of $500,000 of ARPA Investment funds out of the special revenue fund into the County’s general fund to support annual operations . Special Revenue Ordinance 94G completes this transfer into the general fund for use . FINANCIAL IMPACT: Page 6 of 15 7 Board of Commissioners Meeting Agenda March 2, 2026 Transfer $500,000 in available ARPA Investment Funds to the Union County general fund in accordance with the FY 2026 Adopted County Budget. Special Revenue Ordinance 94GAttachments: January 2026 NCVTS Motor Vehicle Tax Report26-122 INFORMATION CONTACT: Vann Harrell, Tax Administration, Tax Administrator, 704-283-3748; Kristen Foxworth, Tax Administration, Deputy Tax Administrator, 704-283-3591 ACTION REQUESTED: Approve the January 2026 NCVTS Motor Vehicle Tax Refund Report . PRIOR BOARD ACTIONS: None. BACKGROUND: The refunds included in this report represent adjustments made to tax bills that resulted in refunds of motor vehicle taxes paid under the Tax and Tag Together program operated jointly between the counties and the State. FINANCIAL IMPACT: $1,813.98 ReportAttachments: Tax Bill Correction Report for January 202626-125 INFORMATION CONTACT: Michael Thompson, Tax Administration, Deputy Tax Administrator, 704-283-3624 ACTION REQUESTED: Approve Tax Bill Correction Reports for January 2026. PRIOR BOARD ACTIONS: None. BACKGROUND: In accordance with North Carolina General Statutes 102-312 and 105-325, the Board of County Commissioners is authorized to make and approve certain changes to property tax records . Approval of such changes may result in either a release, refund, or discovery of ad valorem taxes. The attached report provides detailed information on all tax bills that were modified. Included in the report for each correction is the parcel number or property key, owner name, reason for the change, original value, original tax, corrected value, corrected tax, and refund, if applicable. FINANCIAL IMPACT: January Refund amount = $5,969.98 ReportAttachments: Page 7 of 15 8 Board of Commissioners Meeting Agenda March 2, 2026 Change Order - Union County Jail Generator Replacement Project26-124 INFORMATION CONTACT: Linda Whitaker, Facilities and Fleet Management, Assistant Director of Design and Construction, 704-420-2626 ACTION REQUESTED: 1) Authorize the County Manager to i) negotiate and execute an agreement substantially consistent with this agenda item, ii) exercise any renewal or extension term options set forth in the agreement, and iii) terminate the agreement if deemed in the best interest of the County, each in the County Manager’s discretion, and 2) adopt Capital Project Ordinances #259D and #288I. PRIOR BOARD ACTIONS: 1) February 6, 2023, Regular Meeting, Agenda Item # 23-043 - Accepted low bid and authorized award of construction contract for the Union County Jail Generator Replacement project . 2) December 2, 2024, Regular Meeting, Agenda Item # 24-822 - Approved change order 01 and adopted CPO #259B and CPO #367A for the UC Jail generator replacement project . BACKGROUND: The Union County Jail is currently served by a 160 kVA generator that is at the end of its service life . The project will replace the generator with a 600kVA generator currently owned by the County but not in service . The increased capacity of the replacement generator will allow more effective generator coverage for the Jail . During construction, the contractor encountered an unforeseen underground utility conflict and was unable to reuse the existing conduit(s) feeding the transformer as originally planned . This change order is for labor and materials to provide an alternate utility pathway and the rental of a 250K temporary generator needed to support emergency devices during outages necessary when connecting to the replacement generator. The contractor has submitted Change Order #2 in the amount of $60,577.00 to cover these unexpected costs . The original contract price was $348,711.00 and with this change order will increase to $409,288.00. This request also includes the adoption of CPO #259D and #288I to provide sufficient funds in the Jail Generator Replacement capital account, 40080113, to cover these additional costs . We are requesting the transfer of funds totaling $100,000.00 from the Jail Paint Block Walls and Floors, capital project 40080112, into the Jail Generator Replacement capital account, 40080113. FINANCIAL IMPACT: The cost of this change order is $60,577.00. Upon approval of CPO#259D and #288I there will be sufficient funds in the Jail Generator Replacement capital account, 40080113, to cover this expense. Page 8 of 15 9 Board of Commissioners Meeting Agenda March 2, 2026 Change Order Capital Project Ordinance 259D Capital Project Ordinance 288I Attachments: Financing Letter - Waxhaw Community Volunteer Fire Department and Rescue Squad 26-132 INFORMATION CONTACT: Patrick Niland, County Manager ’s Office, Deputy County Manager, 704-283-3630 ACTION REQUESTED: Authorize Chairman of the Board to sign the attached letter . PRIOR BOARD ACTIONS: None. BACKGROUND: The Waxhaw Community Volunteer Fire Department and Rescue Squad is purchasing a new engine. The Fire Department is utilizing a lesae/purchase financing agreement with HomeTrust Bank . As part of the financing documents, the bank requires a letter from Union County, signed by the chair, stating that Waxhaw is allowed to provide fire service in Union County, they are in good standing, the fire tax district supports fire operations, and that the department has made the county aware of this financing agreement . FINANCIAL IMPACT: None. Financing LetterAttachments: Information Only Wastewater Treatment Capacity - Monthly Update26-112 INFORMATION CONTACT: John Shutak, Union County Water, Engineering Director, 704-283-3651 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: Union County Water is closely monitoring the wastewater treatment capacities at our Water Reclamation Facilities . Permitting Capacity is evaluated using the Actual Plant Flows plus the Permitted /Obligated Flows (unconnected). Union County Water was asked to provide regular updates. Plant flow information through December 2025 is summarized in the attached table. Twelve Mile Creek Page 9 of 15 10 Board of Commissioners Meeting Agenda March 2, 2026 ·Percent of Actual Flows = 69.9% ·Percent of Actual + Permitted Flows = 88.8% ·Actual Flows (MGD)= 5.246 ·Actual + Permitted Obligated Flows (MGD)= 6.658 Crooked Creek ·Percent of Actual Flows = 62.3% ·Percent of Actual + Permitted Flows = 89.0% ·Actual Flows (MGD)= 1.184 ·Actual + Permitted Obligated Flows (MGD)= 1.691 Olde Sycamore ·Percent of Actual Flows = 26.0% ·Percent of Actual + Permitted Flows = 26.0% ·Actual Flows (MGD)= 0.039 ·Actual + Permitted Obligated Flows (MGD)= 0.039 Tallwood ·Percent of Actual Flows = 44.0% ·Percent of Actual + Permitted Flows = 44.0% ·Actual Flows (MGD)= 0.022 ·Actual + Permitted Obligated Flows (MGD)= 0.022 Grassy Branch ·Percent of Actual Flows = 82.0% ·Percent of Actual + Permitted Flows = 84.0% ·Actual Flows (MGD)= 0.041 ·Actual + Permitted Obligated Flows (MGD)= 0.042 In addition to the wastewater treatment capacities, flow volumes associated with development projects that are in the planning and review process within the Twelve Mile Creek and Crooked Creek WRF service areas are provided for information as well . Development flow volumes through December 2025 are summarized in the attached tables . FINANCIAL IMPACT: None. TablesAttachments: Communications Monthly Report - January 202626-118 INFORMATION CONTACT: Liz Cooper, Public Communications, Director, 704-283-3587 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: Page 10 of 15 11 Board of Commissioners Meeting Agenda March 2, 2026 None. BACKGROUND: This report provides valuable metrics and insights into communication platforms and our efforts to collaborate with all County departments to inform and engage residents, promote programs and services, and strengthen internal and external communications . FINANCIAL IMPACT: None. ReportAttachments: Tax Refunds, Releases and Prorations Approved by Finance Officer26-119 INFORMATION CONTACT: Beverly Liles, Finance, Director, 704-283-3675 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: On September 8, 2020, the Board of Commissioners adopted a Resolution Delegating Authority for Tax Releases and Refunds of less than $100 to Union County's Finance Officer . The resolution and NC GS 105-381(b) require such refunds to be reported to the Board regarding actions taken on requests for releases or refunds . All such actions shall be recorded in the Board's minutes . NC GS 105-330.6 authorizes the tax collector to direct an order for a tax refund of prorated taxes to the county finance officer related to surrendering of registered motor vehicle plates . The finance officer shall issue a refund to the vehicle owner . The attached report is for January 2026 NCVTS releases and refunds less than $100 and prorations approved by the finance officer . FINANCIAL IMPACT: None. ReportAttachments: January 2026 Union County Public Schools Monthly Report26-129 INFORMATION CONTACT: Beverly Liles, Finance, Director, 704-283-3675 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: This is the monthly report from UCPS as required by the Budget Ordinance. Page 11 of 15 12 Board of Commissioners Meeting Agenda March 2, 2026 FINANCIAL IMPACT: None. Memorandum Report Attachments: Union County Fiscal Year 2025 Final Annual Comprehensive Financial Report (ACFR) with Compliance for Single Audit 26-130 INFORMATION CONTACT: Beverly Liles, Finance, Director, 704-283-3675 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: The Board received a presentation on the Union County Fiscal Year 2025 ACFR at its January 12, 2026, meeting. At this time the FY 2025 Annual Comprehensive Financial Report (ACFR) was in draft form due to the Federal and State Single Audit Grant testing not being complete due to the Federal Government shutdown . The grant testing has now been complete, and the final document is attached with the auditor ’s presentation updated to include single audit testing information . The ACFR will be available on the County's website on the Finance Department's webpage at the following link : <https://www.unioncountync.gov/government/departments-f-p/finance/ann ual-comprehensive-financial-reports> FINANCIAL IMPACT: None. Final FY2025 Annual Comprehensive Financial Report Audit Executive Summary Attachments: FY2026 Budget Transfers Reporting - 2nd Quarter26-120 INFORMATION CONTACT: Blake Hart, Budget & Grants Management, Assistant Director, 704-283-3674 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: Per section XV, XVI, XVII, XVIII, XIX, and XX of the FY 2026 Adopted Operating and Capital Budget Ordinance, management reports the following County Manager Budget Amendments (CMBA) made by the County Manager for the second quarter of fiscal year 2026. Page 12 of 15 13 Board of Commissioners Meeting Agenda March 2, 2026 CMBA 8: To appropriate remaining balance of the McKinsey Opioid settlement funds from FY 2025 to FY 2026 To appropriate revenue and fund balance/retained earnings for outstanding contracts, purchase orders a available project/program balances for expenditures, projects and programs of fiscal year 2026. To be approved as provided in section XI of the FY 2026 Operating and Capital Budget Ordinance . CMBA 9: To appropriate the FY 2026 Longevity bonuses for all eligible employees in the General Fund, Water and Sewer, Solid Waste . Approval authority stated in Section XI of the FY 2026 Adopted Operating and Capital Budget Ordinance . CMBA 10: To transfer funds from Sheriff ’s Office lapse salaries & Operating, as well as Sheriff ’s Time in class and Cola budget to implement the Sheriff ’s Office Salary increase. Approval authority stated in Section XI of the FY 2026 Adopted Operating and Capital Budget Ordinance. FINANCIAL IMPACT: None. Tax Collector’s Departmental Report for January 202626-121 INFORMATION CONTACT: Kristen Foxworth, Tax Administration, Deputy Tax Administrator, 704-283-3591 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: This report reflects the totals of all tax transactions within the Tax Collector’s office for the month of January 2026 as required by NCGS 105-350(7). FINANCIAL IMPACT: None. Memorandum Report Attachments: Human Resources Reports for January 202626-123 INFORMATION CONTACT: Julie Broome, Human Resources, Director, 704-283-3869 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: Page 13 of 15 14 Board of Commissioners Meeting Agenda March 2, 2026 None. BACKGROUND: These reports include all new hires, separations from service, and retirements for Union County Local Government for the month of January 2026. FINANCIAL IMPACT: None. Report - New Hires Report - Separations Attachments: Facilities Major Capital Projects Update - Quarterly Report26-127 INFORMATION CONTACT: Linda Whitaker, Facilities and Fleet Management, Assistant Director Design and Construction, 704-420-2626 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: This is the quarterly major capital projects update for projects managed by the Facilities and Fleet Management Department . FINANCIAL IMPACT: None. ReportAttachments: Business Union County Grants Management Update26-103 INFORMATION CONTACT: Jason May, Budget & Grants Management, Director, 704-286-3760 ACTION REQUESTED: None. PRIOR BOARD ACTIONS: None. BACKGROUND: Staff will provide an overview of existing grant activity, grants management practices, and discussion of next steps in establishing the Union County Budget and Grants Management Department . FINANCIAL IMPACT: None. County Manager's Comments Commissioners' Comments Page 14 of 15 15 Board of Commissioners Meeting Agenda March 2, 2026 Adjournment Page 15 of 15 16 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-141 Agenda Date:3/2/2026 TITLE:..title Closed Session INFORMATION CONTACT: Lynn G. West, Clerk to the Board of Commissioners, 704-283-3853 ACTION REQUESTED: Enter into Closed Session pursuant to NCGS 143-318.11. PRIOR BOARD ACTIONS: None. BACKGROUND: Enter into Closed Session for the following purpose(s): 1) pursuant to G.S. 143-318.11(a)(1), to prevent the disclosure of information that is privileged or confidential pursuant to G.S. 153A-98; and 2) pursuant to G.S. 143-318.11(a)(3), to consult with an attorney in order to preserve the attorney- client privilege; and 3) pursuant to G.S. 143-318.11(a)(6), to consider the qualifications, competence, performance, character, fitness, conditions of appointment, or conditions of initial employment of an individual public officer or employee or prospective public officer or employee; or to hear or investigate a complaint, charge, or grievance by or against an individual public officer or employee. FINANCIAL IMPACT: None. Union County, NC Printed on 2/25/2026Page 1 of 1 powered by Legistar™17 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-142 Agenda Date:3/2/2026 TITLE:..title Resolution - Honoring Bishop Osco E. Gardin, Jr. INFORMATION CONTACT: Brian Matthews, County Manager, 704-292-2597 ACTION REQUESTED: Adopt Resolution honoring Bishop Osco E. Gardin, Jr. PRIOR BOARD ACTIONS: None. BACKGROUND: The resolution expresses appreciation and recognition of Bishop Osco E. Gardin, Jr., and his service and leadership to his community, in various ways, through the years. FINANCIAL IMPACT: None. Union County, NC Printed on 2/25/2026Page 1 of 1 powered by Legistar™18 RESOLUTION BY THE UNION COUNTY BOARD OF COMMISSIONERS HONORING BISHOP OSCO E. GARDIN, JR. WHEREAS, on December 3, 1995, Bishop Osco E. Gardin, Jr., became the Pastor-Elect of the Historic Elizabeth Missionary Baptist Church; and WHEREAS, he has lead the Historic Elizabeth Missionary Baptist Church for 30 years, expanding and growing its ministry and community service; and WHEREAS, Bishop Gardin has been for many years and continues to be very involved as a leader in his community, and he has been recognized for his service and leadership to his community through the years in various ways, including, but not limited to the following: 1. Appointed in 1998 to the Union Regional Medical Center Board and was honored with the Key to the City of Monroe; 2. Began serving as Chaplain for the Monroe Police Department in 1999; 3. Founded the Union County Martin Luther King, Jr., Banquet in 2001 and helped in the dedication of Martin Luther King, Jr., Boulevard; 4. Under his leadership, the Union Baptist Association was integrated in 2005; 5. Founded the New Covenant Community Development Center (NCCDC) establishing a 501(c)(3) nonprofit organization dedicated to community uplift, education, and advocacy; 6. Appointed Chaplain for the North Carolina Highway Patrol; 7. Consecrated to the Office of Bishop in 2013; 8. Appointed Prelate of United Covenant Churches International; and 9. Received the Presidential Volunteer Award in 2022 recognizing his commitment to service. NOW, THEREFORE, BE IT RESOLVED that the Union County Board of Commissioners expresses its appreciation to and recognizes Bishop Osco E. Gardin, Jr., for his visionary leadership rooted in faith, education, community engagement, and economic development as he celebrates his 30th Pastoral Anniversary and looks forward to his continued leadership and community involvement in the future. Adopted on this 2nd day of March 2026. ATTEST: _________________________________ _____________________________ Lynn G. West, Clerk to Brian W. Helms, Chair Union County Board of Commissioners 19 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-115 Agenda Date:3/2/2026 TITLE:..title Resolution - Duke Energy Carolinas, LLC Easement Conveyance INFORMATION CONTACT: John Shutak, Union County Water, Engineering Director, 704-283-3651 ACTION REQUESTED: Adopt the Resolution for Granting of a Permanent Easement to Duke Energy Carolinas, LLC. PRIOR BOARD ACTIONS: None. BACKGROUND: Duke Energy Carolinas, LLC (“Duke Energy”) has approached Union County and Lancaster County Water and Sewer District (“LCWSD”) for the purpose of acquiring a permanent easement for the placement of certain electrical utility infrastructure at the Catawba River Water Treatment Plant property. The easement would be granted on the Union County and LCWSD-owned parcel 0028-00- 003.00 (as shown on the Lancaster County, South Carolina tax maps). The easement is needed in order for Duke Energy to construct and operate electrical system improvements being undertaken by Duke Energy. The easement interest will be conveyed via the attached instrument. The attached easement document has been reviewed by Union County and LCWSD legal staff and Duke Energy representatives. FINANCIAL IMPACT: None. Union County, NC Printed on 2/17/2026Page 1 of 1 powered by Legistar™20 RESOLUTION FOR GRANT OF A PERMANENT EASEMENT TO DUKE ENERGY CAROLINAS, LLC WHEREAS, Union County and Lancaster County Water and Sewer District (the “Owners”) own a parcel of real property near the intersections of Riverside Drive and Rock Hill Highway in Lancaster County, South Carolina, as such property is referenced in Deed Book C-8, Page 152, Deed Book 0174, Page 0056, and Deed Book 1484, Page 186 in the Lancaster County, South Carolina Register of Deeds’ office (the “Property”); and WHEREAS, the Owners have been approached by Duke Energy Carolinas, LLC, related to the construction of certain electrical improvements; and WHEREAS, as part of such improvements, it has been requested that the Owners dedicate a permanent easement on the Property (the “Easement”), as such Easement is more particularly shown and described on the attached Exhibit A; and WHEREAS, the Owners are willing to convey the Easement to Duke Energy Carolinas, LLC, for One Dollar ($1); and WHEREAS, North Carolina General Statutes §§ 153A-176 and 160A-273, as well as all other applicable law, permit Union County, as one of the owners of the Property, to grant the Easement related to its interest in the Property to Duke Energy Carolinas, LLC, through action of the Union County Board of Commissioners; and WHEREAS, Lancaster County Water and Sewer District, as the other owner of the Property, has taken, or will take, action related to its interest in the Property to grant the Easement to Duke Energy Carolinas, LLC. NOW, THEREFORE, the Union County Board of Commissioners resolves as follows: 1. The Board of Commissioners hereby authorizes the County Manager to grant the Easement related to Union County’s interest in the Property at a price of One Dollar ($1) to Duke Energy Carolinas, LLC. 2. The Easement will be granted in a form substantially similar to the documents set forth in Exhibit A, which are attached and incorporated herein. 3. The County Manager, or his designee, is authorized to execute any and all documents necessary to grant the Easement. Adopted this the 2nd day of March, 2026. ATTEST: _______________________________ ______________________________________ Lynn G. West, Clerk to the Board Brian Helms, Chair 21 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-128 Agenda Date:3/2/2026 TITLE:..title Contract - Crooked Creek WRF Office and Storage Building Design-Build Phase 2 INFORMATION CONTACT: John Shutak, Union County Water, Engineering Director, 704-283-3651 ACTION REQUESTED: 1) Authorize the County Manager to i) negotiate and execute an agreement substantially consistent with this agenda item, ii) exercise any renewal or extension term options set forth in the Agreement, and iii) terminate the Agreement if deemed in the best interest of the County, each at the County Manager’s discretion and 2) adopt Resolution Providing Notice of Construction of the Crooked Creek WRF Office and Storage Building project. PRIOR BOARD ACTIONS: 1) May 20, 2024, Regular Meeting, Agenda Item #24-326 - Authorized design-build as the alternative delivery method for the project. 2) February 18, 2025, Regular Meeting, Agenda Item #25-073 - Approved Phase 1 Design-Build contract with Miles-McClellan Construction Company for design services in the amount of $195,258.00. BACKGROUND: The Capital Improvement Program includes an allocation for the design and construction of office, storage,and maintenance facilities at Union County Water Reclamation Facilities (WRFs).These improvements are integral to the long-term maintenance and operation of the WRFs.The Crooked Creek WRF no longer accommodates the space and storage needs of the operations at the facility. The proposed project includes the construction of a 1,500 square-foot building with office space and spare equipment storage space. The Phase 1 Design-Build services have been completed with the conclusion of the design of the project.The Phase 2 Design-Build services consist of the construction of the project.This Amendment No.1 will cover the construction of the project and increases the total contract amount to $1,150,453.00. FINANCIAL IMPACT: Funding is available within the adopted capital account 60186021 -Crooked Creek WRF Administration Building Addition &Renovation to support the amended total contract amount of $1,150,453.00. Union County, NC Printed on 2/17/2026Page 1 of 1 powered by Legistar™22 DESIGN-BUILD CONTRACT AMENDMENT Document No. 500-D11 First Edition, 2015 © Design-Build Institute of America Washington, D.C. 23 Design-Build Institute of America – Contract Documents LICENSE AGREEMENT By using the DBIA Contract Documents, you agree to and are bound by the terms of this License Agreement. 1. License. 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Some states do not allow the limitation or exclusion of liability for incidental or consequential damages, so the above limitation or exclusion may not apply to you. 8. Acknowledgement. You acknowledge that you have read this agreement, understand it, and agree to be bound by its terms and conditions, and that it will be governed by the laws of the District of Columbia. You further agree that it is the complete and exclusive statement of your agreement with DBIA which supersedes any proposal or prior agreement, oral or written, and any other communications between the parties relating to the subject matter of this agreement. 24 Design-Build Contract Amendment For Use with DBIA Document No. 525, Standard Form of Agreement Between Owner and Design-Builder – Lump Sum (2010 Edition) and DBIA Document No. 530, Standard Form of Agreement Between Owner and Design-Builder – Cost Plus Fee with an Option for A Guaranteed Maximum Price (2010 Edition) Amendment Number: 001 Amendment Effective Date: (if blank, use the date when executed by both parties) Project: Crooked Creek WRF Office & Storage Building Project SP107 Design-Builder’s Project No: 9382 Date of Agreement: February 27, 2025 Owner: Union County, North Carolina Design-Builder: Miles-McClellan Construction Company, Inc. Scope of Amendment: In DBIA Document 545: Article 2.3.1 The Owner has elected to proceed under a lump sum price pursuant to this Article in the amount of One Million Two Thousand, One Hundred Sixty-Six Dollars ($1,002,166.00) for Phase 2 Implementation of the Contract (the "Contract Price"), including Alternate 1. Unless otherwise specifically provided in the Contract Documents, the Contract Price is deemed to include all sales, use, consumer, and other taxes mandated by applicable Legal Requirements. This price is inclusive of Allowances ($5,000.00) and Contingency ($39,000.00). Article 2.3.1.4 The design documents are listed on Exhibit E, and form the basis for the scope of work. Article 2.3.1.5 A list of assumptions are included as Exhibit J, and are intended to clarify the basis for the scope of work herein. Article 2.3.1.7 The Project Schedule is included as Exhibit G and includes Weather (Rain) Days within the schedule based on historical weather patterns. Article 2.3.1.8 Exhibit C includes a detailed description of the Allowance items along with their intended uses. Article 2.3.1.9 Not Applicable Article 2.3.1.10 Not Applicable Article 2.3.1.11 Not Applicable Article 2.3.1.12 Not Applicable 25 Article 2.3.1.14 The following table details the permits and approvals Design-Builder is required to obtain: Article 2.3.1.15 Based upon an Owner issued Notice to Proceed with an effective date of February 5th 2026 the Scheduled Substantial Completion Date is July 30th, 2026. In the event that the Notice To Proceed is later than February 5th, 2026, the Scheduled Substantial Completion Date shall be one hundred and seventy-five (175) calendar days beyond the Notice To Proceed. Article 6.4.1 Design-Builder agrees that if Substantial Completion is not attained within one hundred and seventy- five (175) calendar days from the effective date of the Notice to Proceed (the "LD Date"), the Design-Builder will agree to pay Liquidated Damages in the amount of Five Hundred Dollars ($500) for each calendar day that Substantial Completion extends beyond the LD Date. Article 6.4.2 Design-Builder agrees that if Final Completion is not attained within Thirty-Two (32) calendar days of the Substantial Completion Date, the Design-Builder will agree to pay Liquidated Damages in the amount of Two Hundred Dollars ($200) for each calendar day that Final Completion is delayed beyond the above-referenced number of days. Article 7.1.1 Maximum Price. Owner shall pay Design-Builder in accordance with Article 6 of the General Conditions of Contract an amount not to exceed One hundred forty-eight thousand two hundred eighty-seven and 00/100 Dollars ($148,287.00 ) for the Phase 1 Services, subject to adjustments made in accordance with the General Conditions of Contract. Unless otherwise provided in the Contract Documents, the Phase 1 Services compensation is deemed to include all sales, use, consumer and other taxes mandated by applicable Legal Requirements. Article 7.2.3 Implementation of Guaranteed Price. The Guaranteed Price for the Project may be implemented as either a Guaranteed Maximum Price or a Lump Sum at the sole discretion of the Owner. In the event that the Guaranteed Price is implemented as a Guaranteed Maximum Price, the requirements of Section 7.3 will govern payment for the Work. In the event that the Guaranteed Price is implemented as a Lump Sum, the requirements of Section 7.4 will govern payment for the Work. The Owner and Design-Builder hereby agree that the Guaranteed Price will be implemented via the following: Lump Sum. Article 7.2.4 Guaranteed Price Assurance. Design-Builder guarantees that it shall not exceed the Guaranteed Price (GP) of One Million Two Thousand, One Hundred Sixty-Six dollars ( $1,002,166.00) which is the Contract Price for Phase 2 services, including Alternate 1, contract contingency and Allowances. Documents used as basis for the GP are identified in the Contract Price Amendment to this Agreement. Design-Builder agrees that it will be responsible for all costs of completing the Work which exceed the GP, as may be adjusted in accordance with the Contract Documents. 26 Article 7.2.5 Guaranteed Price Scope Contingency. The Guaranteed Price includes a Contingency in the amount of Thirty-nine Thousand dollars ($39,000.00) which is available to the Design-Builder upon approval by the Owner for unanticipated costs it has incurred that are not the basis for a Change Order under the Contract Documents. Contingency shall be developed as part of the Guaranteed Price based on identified risks opportunities related specific Work scope that cannot be accurately estimated at the me of Guaranteed Price development. By way of example, and not as a limitation, such costs may include: (a) trade buy-out differentials; (b) overtime or acceleration; (c) escalation of materials; (d) correction of defective, damaged or nonconforming Work, design errors or omissions, however caused; (e) Subcontractor defaults; or (f) those events under Section 8.2.2 of the General Conditions of Contract that result in an extension of the Contract Time but do not result in an increase in the Contract Price. Article 7.2.5.1 Cap on Rework Contingency. Notwithstanding the above, the Design-Builder guarantees that the Contingency for the correction of defective, damaged, or nonconforming work; design errors; and omissions shall not exceed $5,000.00. Article 7.3 Guaranteed Maximum Price (GMP) implementation of the Guaranteed Price (GP). 7.3.1 Design Builder’s Fee. Not Applicable, Owner has elected a Lump Sum implementation of the GP. 7.4 Lump Sum (LS) implementation of the Guaranteed Price. 7.4.1 Owner has elected to implement a Lump Sum implementation of the Guaranteed Price. Owner shall pay Design-Builder in accordance with Article 6 of the General Conditions of Contract the sum of One Million, Two Thousand, One Hundred Sixty-Six Dollars ($1,002,166.00) (“Contract Price”) for the Work for Phase 2 Services, including Alternate 1, contingency and Allowances, subject to adjustments made in accordance with the General Conditions of Contract. Unless otherwise provided in the Contract Documents, the Contract Price is deemed to include all sales, use, consumer and other taxes mandated by applicable Legal Requirements. 7.4.3.1 Additive Change Orders. Additive Change Orders which increase the Cost of Work for the project shall result in increases to the Lump Sum value of the Contract Price. Additive Change Orders shall be subject to the applicable Design-Builder’s fee as follows: Design-Builders Fee on Self-Performed Work and Design-Build Fee on Subcontracted Work: 10% Fee. 7.4.3.2 Deductive Change Orders. For deductive Change Orders, which decrease the Cost of Work, the Contract Price shall be correspondingly reduced. The proportional reduction in the Contract Price shall be the equivalent to the total reduction in the Cost of Work and the reduction in the corresponding Design Builder's Fee. List of Applicable Exhibits to Contract Amendment Exhibit C Allowance Descriptions Exhibit D Lump sum Cost Estimate Exhibit E GP Design Documents (Based Upon 90%) Exhibit F M/WBE Summary Document (Note: subcontractors/suppliers listed in Exhibit F shall be considered Key Personnel for purposes of the Agreement.) Exhibit G Updated Project Schedule Based On 90% Design Exhibit I Subcontract Listing Exhibit J Assumption Log 27 By executing this Amendment, Owner and Design-Builder agree to modify the Agreement as stated above. Upon execution, this Amendment becomes a Contract Document issued in accordance with DBIA Document No. 535, Standard Form of General Conditions of Contract Between Owner and Design-Builder, (2010 Edition). OWNER: DESIGN-BUILDER: By: By: Printed Name: Printed Name: Title: Title: Date: Date: Brian W. Matthews County Manager Approved as to Legal Form: BTI This instrument has been preaudited in the manner required by the Local Government Budget and Fiscal Control Act. __________________________ Deputy Finance Officer 28 Crooked Creek WRF Office & Storage Building Project SP107 EXHIBIT C ALLOWANCE DESCRIPTION 29 CHARLOTTE 7120 Weddington Rd, Suite 128, Concord, NC 28027 P 704.900.1170 | NC GC Lic. #62258 mmbuildings.com Equal Opportunity Employer Crooked Creek – Admin and Warehouse Expansion Allowance 1) Communications Allowance a. This lump sum contract carries an allowance of $5,000 to be used for the installation of the necessary Data/IT requirements that will be set forth by Union Counties internal IT department. b. This would include the following minor items: install wall and ceiling boxes, install ¾ plywood at location of com unit that will be installed by UC forces, coordination of wiring install to be done by UC forces prior to wallboard, install underground 2" conduit to adjacent building & stub-ups into foundation as shown. c. Install 1-gang flush mounted boxes in walls a ceilings at locations shown below d. Install ¾ inch plywood at comm unit to be installed by UC forces. e. Coordinate wiring install by UC forces prior to wallboard installation. f. Provide 2 inch underground conduit & sweeps to existing building at plywood location shown below. 30 CHARLOTTE 7120 Weddington Road Suite 128 Concord NC 28027 P 704.900.1170 | F 704.847.2983 NC GC Lic. #62258 mmbuildings.com Equal Opportunity Employer 31 Crooked Creek WRF Office & Storage Building Project SP107 (;+,%,7DLUMP SUM COST ESTIMATE 32 Job #: Due Date: Level: 10% Item Description Preliminary/SD DD Lump Sum Delta Lump Sum to DD Alt 1 MWBE 01A General Conditions MM $ 98,686 $ 122,371 $ 122,509 $ 138 01B Allowances $ - $ - $ - $ - 02A Selective Demolition MM $ 10,000 $ 10,000 $ 10,000 $ - $ - 03A Cast-in-Place Concrete Concrete $ 30,000 $ 32,864 $ 35,000 $ 2,136 $ - 04A Masonry Gates $ 105,500 $ 120,000 $ 133,630 $ 13,630 $ - 05A Structural Steel Peachland $ 45,000 $ 5,000 $ 5,000 $ - $ - 06A Rough Carpentry MM $ 5,000 $ 5,000 $ 5,000 $ - $ - 06D Millwork Millwork on 31st $ 5,000 $ 4,585 $ 7,500 $ 2,915 $ - 07A Spray Foam Insulation & Sealants Misc. $ 10,000 $ 7,500 $ 7,500 $ - $ - 07B Roofing Radco $ 30,000 $ 30,000 $ 55,975 $ 25,975 $ - $ 55,975 08A Doors, Frames, & Hardware C&B $ 13,500 $ 14,350 $ 18,190 $ 3,840 $ - 08B Storefront, Glass, & Windows GMC $ 7,500 $ 20,000 $ 22,500 $ 2,500 $ - 08C Overhead Doors Door Systems $ 5,000 $ 6,500 $ 7,500 $ 1,000 $ - 09A1 Framing & Sheathing Coleman $ 51,250 $ 90,000 $ 81,251 $ (8,749) $ - $ 81,251 09A2 Accoustic Ceiling Tile Coleman $ 8,400 $ 6,000 $ 4,460 $ (1,540) $ - $ 4,460 09B1 Flooring Bennel $ 12,600 $ 8,700 $ 8,700 $ - $ - $ 8,700 09B2 Tile (Floor and wall tile) Bennel $ 5,000 $ 4,700 $ 4,700 $ - $ - $ 4,700 09C Paint and VWC Clt Paint $ 10,000 $ 8,934 $ 9,015 $ 81 $ - $ 8,934 10A Specialties C&B $ 2,000 $ 1,070 $ 2,603 $ 1,533 $ - 11A Equipment MM $ 2,500 $ 2,500 $ 2,500 $ - $ - 22A Plumbing Southend $ 32,500 $ 33,844 $ 38,829 $ 4,985 $ - 23A HVAC Deeck $ 50,000 $ 60,800 $ 37,679 $ (23,121) $ - 26A Electrical/FA Stelco $ 81,500 $ 92,350 $ 83,845 $ (8,505) $ - 27A Communications Union County $ 10,000 $ 10,000 $ - $ (10,000) $ - 31A Earthwork Mclaughlin $ 25,000 $ 25,000 $ 25,000 $ - $ 35,000 32A Paving/Curb/Sidewalk Jimmy Smith $ 20,000 $ 16,133 $ 19,000 $ 2,867 $ 15,000 32B Site Imp. Landscaping MM $ 10,000 $ 10,000 $ 7,500 $ (2,500) $ - 32C Soil Treatment B&P Pest $ 1,000 $ 1,000 $ 1,000 $ - $ - 33A Utilities Mclaughlin $ 10,000 $ 10,000 $ 15,000 $ 5,000 $ - Sub Total $ 696,936 $ 759,201 $ 771,386 $ 12,185 50,000 $ 164,020.00 OPS TEAMS 6.00% $ 41,816 $ 45,552 $ 46,283 $ 731 $ 3,000 MMC OH 1.00% $ 6,969 $ 7,592 $ 7,714 $ 122 $ 500 MMC Profit 6.00% $ 41,816 $ 45,552 $ 46,283 $ 731 $ 3,000 Preconstruction Sevices (Estimate) $ 195,258 $ 195,258 $ - $ (195,258) $ - Construction Administration Services $ - $ - $ 30,000 $ 30,000 $ - Estimating Contingency 0.00% $ 104,540 $ 37,960 $ - $ (37,960) $ - Value Management 0.00% $ - $ - $ - $ - $ - Total Lump Sum $ 1,087,335.52 $ 1,091,115.00 $ 901,666.00 $ 56,500 $ 164,020.00 Actual Alternate 1 0.00% $ 56,500 $ 56,500 $ - Construction Contingency 5.00% $ - $ 37,960 $ 39,000 $ 1,040 $ - Communications Allowance 0.00% $ - $ - $ 5,000 $ - $ - Project Lump Sum Including Allowance, Contingencies, and Alternates $ 1,087,335.00 $ 1,130,000.00 $ 1,002,166.00 $ 100,216.60 Goal Phase 1 Preconstruction Services (Final) $ - $ - $ 148,287 Project Total - Phase 1 + Phase 2 + Alt 1 $ 1,087,335.00 $ 1,130,000.00 $ 1,150,453.00 Crooked Creek Water Treatment Facility Administration and Warehouse 50CCAW 10/1/2025 Construction Documents - Lump Sum 33 Crooked Creek WRF Office & Storage Building Project SP107 (;+,%,7E *03'(6,*1 '2&80(176%DVHG 8SRQ9 34 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: CS COVER SHEET 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 Civil Structural Architectural Plumbing Mechanical Electrical THE IMAGE SHOWN ABOVE IS FOR CONCEPTUAL DESIGN PURPOSES ONLY AND IS NOT TO BE USED FOR CONSTRUCTION AND/OR INTERPRETING DESIGN INTENT. 10/21/2025 CONSTRUCTION DOCUMENTS 4015 Sardis Church Road Monroe, NC Crooked Creek WRF Building 101 N Tryon St. Suite 1400 Charlotte, NC 28202 704.334.7925 101 N Tryon St. Suite 1400 Charlotte, NC 28202 704.334.7925 Stewart Stewart 1000 West Morehead Suite 120 Charlotte, NC 28208 704.376.6000 Creech and Associates 1927 South Tryon St Charlotte, NC 28203 704.338.1292 Optima Engineering, PA 1927 South Tryon St Charlotte, NC 28203 704.338.1292 Optima Engineering, PA 1927 South Tryon St Charlotte, NC 28203 704.338.1292 Optima Engineering, PA No. Description Date 35 ARCHITECTURAL MATERIAL LEGEND ARCHITECTURAL SYMBOL LEGEND X X X X XXX X COLUMN LINE TAG WINDOW SYMBOL TAG PARTITION TYPE TAG SHEET KEYNOTE REVISION TRIANGLE DATUM LINE, BEARING, OR FLOOR ELEVATION DOOR TAG BATT INSULATION CONCRETE CMU (PLAN & SECTION) FINISHED WOOD GRANULAR FILL PLYWOOD ROUGH WOOD (CONTINUOUS) ROUGH WOOD (NON- CONTINUOUS) STEEL CUT STONE / CAST STONE RIGID INSULATION EARTH GYPSUM, SHEATHING, SAND, OR PLASTER MATCH LINE A1 A1 A5.01 BUILDING SECTION TAG ON PLANS SIM INDICATES SIMILAR SECTION INDICATES MIRRORED SECTION INDICATES TYPICAL SECTION SECTION TAGA1 XX AX.XX DETAIL TAG SHEET NUMBER WHERE DETAIL IS LOCATED DETAIL NUMBER 1 AX.XX ELEVATION TAG SHEET NUMBER FOR ELEVATION AX.XX ELEVATION TAG W/ DIRECTION SHEET NUMBER FOR ELEVATION DIRECTION ELEVATION IS TO BE VIEWED (TYP.) A5.01 A5.01 OPH TYP BRICK (PLAN & SECTION) ALUMINUM BRICK (ELEVATION) Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: G0.01 SHEET INDEX 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 AIR CONDITION AIR CONDITIONING UNIT ANCHOR BOLT ACCESSIBLE ACCESSIBLE FLOOR ACOUSTICAL ACCESS PANEL ACOUSTICAL CEILING TILE AREA DRAIN ADDENDUM ADHESIVE ADJACENT; ADJUSTABLE ABOVE FINISH FLOOR AGGREGATE AIR HANDLING UNIT ALTERNATE ALUMINUM ANODIZED APPROVED APPROXIMATE (LY) ARCHITECT (URAL) ASPHALT AUTOMATIC AUDIO VISUAL BASEBOARD BOARD BOTH FACES BITUMINOUS BACKING BUILDING BLOCKING BEAM BOTTOM BACKER ROD BEDROOM BRACING BEARING BRONZE BOTH SIDES BASEMENT BETWEEN CABINET CATCH BASIN CEMENTITITOUS (BACKER) BOARD CEMENT CONTRACTOR FURNISHED/ CONTRACTOR INSTALLED CONTRACTOR FURNISHED/ OWNER INSTALLED COLD FLUID APPLIED COUNTERFLASHING CORNER GUARD CAST IRON CAST-IN-PLACE CONTROL JOINT; CONSTRUCTION JOINT CENTERLINE CEILING CLOSET CLEAR (ANCE) CONCRETE MASONRY UNIT CLEANOUT; CASED OPENING COLUMN CONCRETE CONDITION CONSTRUCTION CONTINUE CONTRACTOR COORDINATE CORRIDOR CARPET CAST STONE CERAMIC TILE COATING CUBIC FOOT CUBIC YARD COLD WATER CASEWORK DEEP; DEPTH DOUBLE DECK DRAIN DEMOLITION DEPARTMENT DETAIL DRINKING FOUNTAIN DOUBLE HUNG DIAMETER DIAGONAL DIMENSION DOWN DAMPPROOFING DAMPER DEMOUNTABLE PARTITION DOOR DOWNSPOUT DRY STANDPIPE DISHWASHER DRAWING DRAWER EAST EACH EXTERIOR INSULATION FINISH SYSTEM EXPANSION JOINT ELEVATION ELASTOMETRIC COATING ELECTRIC; ELECTRICAL ELEVATOR EMERGENCY ENCLOSURE EDGE OF SLAB ELECTRICAL PANEL (PANELBOARD) EQUAL EQUIPMENT EACH WAY ELECTRIC WATER COOLER EXHAUST EXISTING EXPANSION EXPANSION BOLT EXTERIOR FINISH TO FINISH FIRE ALARM FABRIC FACTORY FINISH FLOOR DRAIN FOUNDATION FIRE EXTINGUISHER FIRE EXTINGUISHER CABINET FINISH FLOOR ELEVATION FIRE HOSE CABINET FINISH FLASHING FOLDING FLEXIBLE FLOORING FLOOR FLUORESCENT FACE OF CONCRETE; CURB FACE OF FINISH FACE OF MASONRY FACE OF STUDS FACE OF WALL FIRE PROTECTION; FIREPROOF FIREPLACE FIBERGLASS REINFORCED PLASTIC; FIBER REINFORCED POLYESTER FIRE RESISTANCE RATED FIRE RETARDANT TREATED WOOD FREEZER FLOOR SINK FOOT; FEET FIRE RETARDANT TREATED FOOTING FURRING FUTURE FIXTURE GROUND GAGE (GAUGE) GALVANIZED GRAB BAR GLASS FIBER REINFORCED CONCRETE GLASS FIBER REINFORCED GYPSUM GLASS FIBER REINFORCED PLASTIC GLASS FIBER REINFORCED PLASTER GASKET GLASS GLASS BLOCK GLUE-LAMINATED WOOD GLAZING GRANITE GYPSUM GYPSUM BOARD GYPSUM PLASTER HIGH HOSE BIBB HANDICAP; HOLLOW CORE HARDBOARD HEADER HARDWARE HARDWOOD HOLLOW METAL HORIZONTAL HOUR HEIGHT HEATING HEATING/VENTILATION/AIR CONDITIONING HOT WATER INSIDE DIAMETER INCH INCLUDED INSULATION INTERIOR INTERMEDIATE INVERT JANITOR JANITOR'S CLOSET JUNCTION BOX JOIST JOINT KITCHEN ANGLE LENGTH LABORATORY LADDER LAVATORY POUNDS LABEL LINEAL FOOT (FEET) LEFT HAND LINOLEUM LIVE LOAD LIMESTONE LOCATION LOW POINT LIVING ROOM LOUVER MASONRY MATERIAL MAXIMUM MASTER BEDROOM MECHANICAL MEDIUM MEMBRANE MEZZANINE METAL MANUFACTURER MANHOLE MINIMUM; MINUTE MIRROR MISCELLANEOUS MOULDING MASONRY OPENING MOISTURE RESISTANT GWB MARBLE BASE MARBLE FLOOR MARBLE THRESHOLD METAL THRESHOLD MOUNTED MOUNTING METAL MULLION MILLWORK NORTH NOT APPLICABLE NATURAL NOT IN CONTRACT NOMINAL INSIDE DIAMETER NON-METALLIC NUMBER NOMINAL NON COMBUSTIBLE NOISE REDUCTION COEFFICIENT NATURAL STONE NOT TO SCALE ON CENTER OUTSIDE DIAMETER OWNER FURNISHED/ CONTRACTOR INSTALLED OWNER FURNISHED/ OWNER INSTALLED OVERFLOW DRAIN OFFICE OVERHANG OPPOSITE HAND OPENING OPPOSITE OPERABLE OPTIONAL OVERFLOW ROOF DRAIN OVERHEAD OVERHEAD DOOR PUBLIC ADDRESS PARALLEL PASSAGE; PASSENGER PARTICLE BOARD PORCELAIN TILE POUNDS PER CUBIC FOOT PERPENDICULAR PERFORATED PERIMETER PENTHOUSE PLASTIC LAMINATE PLASTER; PLASTIC PLUMBING POUNDS PER LINEAL FOOT PLYWOOD PANEL PAINT POLYETHYLENE (PLASTIC) PORCELAIN PRECAST PREFABRICATED PREFORMED PROPERTY POUNDS PER SQUARE FOOT POUNDS PER SQUARE INCH POST-TENSIONED PAPER TOWEL DISPENSER PRESERVATIVE TREATED PARTITION PAVING QUARRY TILE QUARRY TILE BASE QUANTITY RADIUS; RISER RESILIENT BASE REFLECTED CEILING PLAN ROOF DRAIN REINFORCING STEEL BARS REFRIGERATOR; REFERENCE REINFORCE REMOVABLE REQUIRED REQUIREMENT RESILIENT REVISED RIGID INSULATION RESILIENT FLOORING ROOFING RIGHT HAND THROUGH ROOF LEADER RAILING ROOM ROUND ROUGH OPENING RIGHT OF WAY ROUGH SAWN REVERSE; REVERSE SIDE REDWOOD SOUTH SOLID CORE SEAT COVER DISPENSER SCHEDULE STAINED CONCRETE SCUPPER SHOWER CURTAIN ROD SMOKE DETECTOR; STORM DRAIN SEALED CONCRETE SECTION SQUARE FOOT (FEET) SHELVING SHOWER SHOWER HEAD SHOWER DRAIN SHEET SHEATHING SIMILAR SLIDING A/C A/C UNIT AB ACC ACC FL ACOUS ACS PNL ACT AD ADDM ADH ADJ AFF AGGR AHU ALT ALUM ANOD APPD APPROX ARCH ASPH AUTO AV BBD BD BF BITUM BKG BLDG BLKG BM BOT B-ROD BR BRCG BRG BRZ BS BSMT BTWN CAB CB CBB CEM CF/CI CF/OI CFA CFLG CG CI CIP CJ CL CLG CLO CLR CMU CO COL CONC COND CONST R CONT CONTR COORD CORR CPT CST CT CTG CU FT CU YD CW CSWK D DBL DD DEMO DEPT DET DF DH DIA DIAG DIM DN DMPF DMPR DPTN DR DS DSP DW DWG DWR E EA EIFS EJ EL ELAST CTG ELEC ELEV EMER ENCL EOS EP EQ EQUIP EW EWC EXH EXIST EXP EXP BT EXT F/F FA FAB FCTY FIN FD FDTN FE FEC FFE FHC FIN FLASH FLDG FLEX FLG FLR FLUOR FOC FOF FOM FOS FOW FP FPL FRP FRR FRTW FRZ FLR SK FT FRT FTG FURG FUT FIXT G GA GALV GB GFRC GFRG GFRP GFRP GKT GL GL BLK GLU LAM GLZ GR GYP GYP BD GYP PLAS H HB HC HDBD HDR HDW HDWD HM HORIZ HR HT HTG HVAC HW ID IN INCL INSUL INT INTM INV JAN JAN CLO J-BOX JST JT KIT L LG LAB LAD LAV LBS LBL LF LH LINO LL LMST LOC LPT LR LVR MAS MATL MAX MBR MECH MED MEMB MEZZ MTL MFR MH MIN MIRR MISC MLDG MO MR GWB MRB MRF MRT MT MTD MTG MTL MULL MLWK N N/A NAT NIC NID NM NO NOM NON COMB NRC NST NTS OC OD OF/CI OF/OI OFD OFF OH OPH OPNG OPP OPR OPT ORD OVHD OH DR PA PAR PASS PBD PCT PCF PERP PERF PERIM PH PLAM PLAS PLBG PLF PLYWD PNL PNT POLY PORC PRCST PREFAB PREFMD PROP PSF PSI PT PTD PRT PTN PVG QT QTB QTY R RB RCP RD REBAR REF REINF REM REQD REQMT RESIL REV RIG INS RF RFG RH THRU RL RLG RM RND RO ROW RS RVS RWD S SC SCD SCHED STN CONC SCP SCR SD SEAL CON SEC SF SHV SHR SHR H SHRD SHT SHTHG SIM SLDG SEALANT SLATE TILE; SLATE SHEET METAL SCREWS SANITARY NAPKIN DISPENSER SANITARY NAPKIN RECEPTACLE STANDPIPE SPECIFICATION SPEAKER SPRINKLER SQUARE STAINLESS STEEL SERVICE SINK SOLID SURFACE MATERIAL STONE STATION SOUND TRANSMISSION COEFFICIENT STANDARD STEEL STEEL LINTEL STAIN STORAGE STRUCTURAL SURROUND SUSPENDED SHEET VINYL SERVICE SIDEWALK; SOUTHWEST; SWITCH SYMMETRICAL SYSTEM TREAD TOP AND BOTTOM TONGUE AND GROOVE TOWEL BAR TRENCH DRAIN TELEPHONE TEMPORARY TERRAZZO THICK; THICKNESS THRESHOLD TOP OF BEAM TOP OF CONCRETE; TOP OF CURB TOP OF MASONRY TOP OF PARAPET; TOP OF SLAB TOP OF TRUSS TOP OF WALL TOILET PARTITION TRANSOM; TRANSPARENT TREATED TUBE STEEL TELEVISION TYPICAL UNDERCUT UNFINISHED UNLESS NOTED OTHERWISE URINAL VARIES VINYL COMPOSITION TILE VERTICAL VESTIBULE VERITY IN FIELD VINYL FACED ACOUSTICAL TILE VENEER VOLUME VENT STACK; VERSUS VINYL TILE VENT THROUGH ROOF VINYL WALLCOVERING VINYL COATED CEILING BOARD WIDTH; WEST; WASHER WITH WITHOUT WOOD BASE WATER CLOSET; WALLCOVERING WOOD WOOD DOOR WOOD FLOORING WINDOW WIRED GLASS WATER HEATER; WALL HUNG; WALL HYDRANT WROUGHT IRON WALK IN CLOSET WORK POINT WEATHERSTRIP WAINSCOT WEIGHT WELDED WIRE FABRIC WALL TO WALL YARD; YARD DRAIN YARD HYDRANT FOOT; FEET INCH; INCHES POUND; NUMBER PERCENTAGE AND CHANNEL CENTERLINE DIAMETER; ROUND ANGLE PLATE; PLUS/MINUS AMERICANS W/ DISABILITIES ACT AMERICAN NATIONAL STANDARDS INSTITUTE AMERICAN PLYWOOD ASSOCIATION AMERICAN SOCIETY FOR TESTING AND MATERIALS AMERICAN WOODWORK INSTITUTE FACTORY MUTUAL INTERNATIONAL CODE COUNCIL NATIONAL ASSOCIATION OF METAL MANUFACTURERS NORTH CAROLINA STATE BUILDING CODE NATIONAL FIRE PROTECTION ASSOCIATION NATIONAL ROOFING CONTRACTORS ASSOCIATION PRECAST/PRESTRESSED CONCRETE INSTITUTE SHEET METAL AND AIR CONDITIONING NATIONAL ASSOCIATION UNDERWRITERS LABORATORIES SLNT SLT SMS SND SNR SP SPEC SPKR SPKLR SQ SS SV SK SSM ST STA STC STD STL STL LNTL STN STOR STRUC T SURR SUSP SV SVCE SW SYMM SYS T T&B T&G TB TD TEL TEMP TERR THK THRES TOB TOC TOM TOP TOS TOT TOW TP TRANS TRTD TS TV TYP UC UNFIN UNO UR VAR VCT VERT VEST VIF VFAT VNR VOL VS VT VTR VWC VCCB W W/ W/O WB WC WCOV WD WD DR WF WDW WGL WH WI WIC WP WS WSCT WT WWF W/W YD YH ' " # % & [ ℄ ± GENERAL CONDITIONS 1.SEE PROJECT SPECIFICATION MANUAL FOR GENERAL AND SUPPLEMENTARY CONDITIONS. 2.IF COMPLIANCE WITH TWO OR MORE STANDARDS IS SPECIFIED AND THE STANDARDS ESTABLISH DIFFERENT OR CONFLICTING REQUIREMENTS FOR MINIMUM QUANTITIES OR QUALITY LEVELS, COMPLY WITH THE MOST STRINGENT REQUIREMENT. REFER UNCERTAINTIES AND REQUIREMENTS THAT ARE DIFFERENT, BUT APPARENTLY EQUAL, TO ARCHITECT FOR A DECISION BEFORE PROCEEDING. 3.THE QUANTITY OR QUALITY LEVEL SHOWN OR SPECIFIED SHALL BE THE MINIMUM PROVIDED OR PERFORMED. THE ACTUAL INSTALLATION MAY COMPLY EXACTLY WITH THE MINIMUM QUANTITY OR QUALITY SPECIFIED, OR IT MAY EXCEED THE MINIMUM WITHIN REASONABLE LIMITS. TO COMPLY WITH THESE REQUIREMENTS. REFER UNCERTAINTIES TO ARCHITECT FOR A DECISION BEFORE PROCEEDING. DIMENSIONS 1.ALL DIMENSIONS SHALL BE FROM THE FACE OF FINISH SURFACES WITH THE EXCEPTION OF ANYTHING BEING DIMENSIONED FROM COLUMN LINES OR NOTED OTHERWISE. 2.ALIGNMENT INDICATION SHALL BE FINISHED FACE OF WALL TO FINISHED FACE OF PARTITION OR WALL UNLESS NOTED OTHERWISE. 3.PARTITION ANGLES ARE PARALLEL, PERPENDICULAR OR 45 DEGREE ANGLES TO BUILDING PERIMETER UNLESS NOTED OTHERWISE. 4.CENTERLINE DIMENSIONS SHALL BE MEASURED FROM CENTERLINE OF ASSEMBLY, FIXTURE OR DEVICE. 5.CENTERLINE INDICATION AT PARTITIONS ABUTTING BUILDING ELEMENTS (MULLIONS, COLUMNS, OR PILASTERS), SHALL ALIGN CENTER OF PARTITION ASSEMBLY WITH CENTER OF ELEMENT UNLESS NOTED OTHERWISE. 6.DO NOT SCALE DRAWINGS. IF DIMENSIONS ARE IN QUESTION, OBTAIN CLARIFICATION FROM ARCHITECT. 7.LOCATE DOOR FRAME 4" MIN. FROM ADJACENT WALL, UNLESS NOTED OTHERWISE. PARTITIONS 1.ALIGNMENT OF PARTITIONS WITH NEW OR EXISTING CONSTRUCTION SHALL PROVIDE A SMOOTH, UNINTERRUPTED FINISH SURFACE. 2.PROVIDE REQUIRED ACCESS PANELS IN PARTITIONS FOR MECHANICAL, ELECTRICAL, AND PLUMBING SYSTEMS. LOCATION OF ACCESS PANEL SHALL BE VERIFIED WITH ARCHITECT PRIOR TO CONSTRUCTION. 3.PENETRATION OF PARTITIONS FOR MECHANICAL SYSTEMS SHALL BE HERMETICALLY SEALED. PENETRATIONS WITHIN RATED PARTITION ASSEMBLIES SHALL PROVIDE FOR REQUIRED DAMPERING DEVICES, SLEEVES, AND FIREPROOFING TO MAINTAIN APPROVED RATING. 4.G.C. TO PROVIDE SOLID WOOD BLOCKING (OR STEEL PLATE BLOCKING WHEN METAL STUDS ARE USED) AS REQUIRED FOR ALL TOILET ROOM ACCESSORIES, CABINETRY AND INSTALLATION OF GRAB BARS, TV / AV EQUIPMENT PER APPLICABLE ACCESSIBILITY CODES. 5.CABINETRY SHALL MEET ALL APPLICABLE ACCESSIBILITY CODES. 6.ALL FINISH AND COLOR SELECTIONS SHALL BE APPROVED BY OWNER. 7.CENTER DOOR ON LENGTH OF PARTITION. IF THE TWO SIDES OF PARTITION ARE UNEQUAL, THE DOOR TAG WILL BE ON THE SIDE THAT APPLIES. CEILING 1.MINIMUM HEIGHT OF OVERHEAD OBSTRUCTIONS ALONG AN ACCESSIBLE ROUTE SHALL BE MAINTAINED IN ACCORDANCE WITH APPLICABLE CODES. 2.PROVIDE REQUIRED ACCESS PANELS IN CEILING FOR MECHANICAL, ELECTRICAL, AND PLUMBING SYSTEMS. LOCATIONS OF ACCESS PANEL SHALL BE VERIFIED WITH ARCHITECT PRIOR TO CONSTRUCTION. 3.PENETRATIONS AND OPENINGS IN CEILING FOR FIXTURES OR MECHANICAL SYSTEM PATHS AND REGISTERS SHALL BE PRECISELY CUT FOR INSTALLED ITEMS WITH EDGES TO BE CONCEALED BY MOUNTING TRIM OR COVER. INSTALLATION OF TRIM AND COVERS SHALL BE FLUSH TO SURFACE. 4.FIXTURES AND REGISTERS SHALL ALIGN SQUARE AND LEVEL WITH FINISHED CEILING. 5.DO NOT USE DUCTS, PIPES AND CONDUIT TO SUPPORT CEILING SYSTEM. PROVIDE BRACING AS REQUIRED BY SEISMIC ZONE. ELECTRICAL AND COMMUNICATIONS 1.ADJACENT WALL MOUNTED SINGLE DUPLEX OUTLETS SHALL BE LOCATED 6" O.C. UNLESS NOTED OTHERWISE. 2.WALL MOUNTED ELECTRICAL ITEMS ON COLUMNS SHALL BE INSTALLED ON COLUMN CENTERLINE. WHERE MULTIPLE ELECTRICAL ITEMS OCCUR AT THE SAME HEIGHT, THEY SHALL BE PLACED SYMMETRICALLY ABOUT COLUMN CENTERLINE. 3.FIXTURES SHALL BE INSTALLED SO THAT EDGES OF CUT-OUTS IN FINISH CAN BE CONCEALED BY MOUNTING TRIM OR COVER. INSTALLATION OF TRIM RINGS AND COVERS SHALL BE FLUSH WITH CEILING SURFACE. 4.LIGHT FIXTURES SHALL BE CENTERED IN CEILING TILE OR SPACE UNLESS NOTED OTHERWISE. 5.GROUPED SWITCHES SHALL BE MOUNTED WITHIN A SINGLE FACE PLATE, UNLESS NOTED OTHERWISE. 6.SWITCHES SHALL BE MOUNTED AN OFFSET OF 6" TO CENTERLINE OF SWITCH FROM FRAME OR CASING OF LATCH JAMB OF DOOR, UNLESS NOTED OTHERWISE. 7.ALL CONTROLS & SWITCHES SHALL BE INSTALLED IN ACCORDANCE WITH ALL APPLICABLE CODES OR AS NOTED ON DRAWINGS. HVAC AND FIRE PROTECTION 1.FIRE SUPPRESSION SUPPLY LINES SHALL BE MOUNTED TO PROVIDE CLEARANCE FOR RECESSED CEILING LIGHT FIXTURES AND EQUIPMENT. 2.ALL CONTROLS & SWITCHES SHALL BE INSTALLED IN ACCORDANCE WITH ALL APPLICABLE CODES OR AS NOTED ON DRAWINGS. SIGNAGE 1.SIGNAGE FOR INSIDE THE STAIRWAY SHALL BE PROVIDED PER GOVERNING CODE AUTHORITY. 2.PROVIDE CODE REQUIRED SIGNAGE AS REQUIRED BY GOVERNING CODE AUTHORITY (TEMPORARY IF NECESSARY FOR INSPECTION). ADA ANSI APA ASTM AWI FM ICC NAMM NCSBC NFPA NRCA PCI SMACN UL ⅊ ∠ ∅ GENERAL Sheet Number Sheet Name CS COVER SHEET G0.01 SHEET INDEX G1.01 CODE SUMMARY G1.02 UL SYSTEMS G2.01 OCCUPANCY & LIFE SAFETY PLANS G3.01 THERMAL ENVELOPE G4.01 PARTITION TYPES AND SHELL ASSEMBLIES G4.02 MOUNTING HEIGHTS CIVIL Sheet Number Sheet Name STRUCTURAL Sheet Number Sheet Name S0.01 GENERAL NOTES, ABBREVIATIONS, AND SYMBOL LEGEND S1.11 FOUNDATION AND ROOF FRAMING PLAN S2.11 STRUCTURAL WALL SECTIONS S3.01 SLAB ON GRADE DETAILS S3.02 FOUNDATION DETAILS S3.11 TYPICAL FOUNDATION DETAILS S4.01 CMU DETAILS S4.02 CMU DETAILS S6.01 ROOF SECTIONS AND DETAILS ARCHITECTURAL SITE Sheet Number Sheet Name AS1.01 ARCHITECTURAL SITE PLAN ARCHITECTURAL Sheet Number Sheet Name A1.11 FLOOR / ROOF PLANS / REFLECTED CEILING PLAN A2.01 EXTERIOR ELEVATIONS A3.01 ENLARGED RESTROOM ACCESSORIES A4.11 TYPICAL CEILING DETAILS A5.01 BUILDING SECTIONS A6.01 WALL SECTIONS A6.02 WALL SECTIONS A7.01 PLAN DETAILS A7.11 STANDARD PLAN DETAILS A7.21 SECTION DETAILS A7.31 STANDARD SECTION DETAILS A7.41 STANDARD FLASHING DETAILS A9.03 DOOR SCHEDULE, DOOR & WINDOW DETAILS, TRANSITIONS A9.21 FINISH SCHEDULE / FINISH & AV/SEC. & FURNITURE PLANS A11.01 FIRST FLOOR INTERIOR & TOILET ELEVATIONS A11.31 INTERIOR DETAILS A12.01 MILLWORK DETAILS A12.11 CASEWORK DETAILS A13.01 SIGNAGE SCHEDULE & DETAILS PLUMBING Sheet Number Sheet Name P001 PLUMBING LEGEND, INDEX, AND NOTES P1.11 PLUMBING SCHEDULES AND DETAIL P002 FIRST FLOOR AND ROOF PLUMBING DRAINAGE PLAN P2.11 FIRST FLOOR PLUMBING SUPPLY PLAN MECHANICAL Sheet Number Sheet Name M001 MECHANICAL LEGEND, NOTES AND SCHEDULES M101 FIRST FLOOR AND ROOF MECHANICAL PLAN M401 MECHANICAL DETAILS ELECTRICAL Sheet Number Sheet Name E001 ELECTRICAL LEGEND AND NOTES E002 ELECTRICAL SPECIFICATIONS E120 FIRST FLOOR LIGHTING PLAN E220 FIRST FLOOR AND ROOF POWER PLAN E601 ELECTRICAL DETAILS E602 ELECTRICAL DETAILS E701 ELECTRICAL DIAGRAMS No. Description Date 36 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: G1.01 CODE SUMMARY 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 CODE SUMMARY BUILDING CODE SUMMARY FOR ALL COMMERCIAL PROJECTS (EXCEPT 1 AND 2-FAMILY DWELLINGS AND TOWNHOUSES) (Reproduce the following data on the building plans sheet 1 or 2) Name of Project: Address :Zip Code: Owner/Authorized Agent:Phone # E-Mail: Owned By: Code Enforcement Jurisdiction: CONTACT: DESIGNER FIRM NAME LICENSE #TELEPHONE #E-MAIL Architectural Civil Electrical Fire Alarm Plumbing Mechanical Sprinkler-Standpipe Structural Retaining Walls > 5' High Other ("Other" should include firms and individuals such as truss, precast, pre-engineered, interior designers, etc.) 2018 NC BUILDING CODE: 2018 NC EXISTING BUILDING CODE: CONSTRUCTED RENOVATED CURRENT OCCUPANCY(S) PROPOSED OCCUPANCY(S) RISK CATEGORY Current: Proposed: BASIC BUILDING DATA Construction Type: Sprinklers: Standpipes: Fire District: Flood Hazard Area: Special Inspections Required: GROSS BUILDING AREA TABLE FLOOR EXISTING (SQ FT)NEW (SQ FT)SUB -TOTAL Roof 4th Floor 3rd Floor 2nd Floor 1st Floor TOTAL ALLOWABLE AREA Primary Occupancy Classification(s): Accessory Occupancy Classification(s): Incidental Uses Special Uses (Chapter 4 - List Code Sections): Special Provisions (Chapter 5 - List Code Sections): Mixed Occupancy:Exception: Actual Area of Occupancy A Allowable Area of Occupancy A +Actual Area of Occupancy B Allowable Area of Occupancy B <1.00 +<1.00= STORY NO.DESCRIPTION AND USE (A) BLDG AREA PER STORY (ACTUAL) (B) TABLE 506.2 AREA (C) AREA FOR FRONTAGE INCREASE (D) ALLOWABLE AREA PER STORY OR UNLIMITED (date): (date): (Chap 3): (Chap 3): (Table 1604.5): (Table 509): 1st Floor 2nd Floor 3rd Floor ALLOWABLE 4 1,5 2,3 Frontage area increases from Section 506.2 are computed thus: a. Perimeter which fronts a public way or open space having 20 feet minimum width = b. Total building perimeter = c. Ratio (F/P) = d. W = Minimum width of public way = e. Percent of frontage increase I = [100F/P -0.25] x w/30 = f (F) (P) (F/P) (W) (%) Unlimited area applicable under conditions of Section 507. Maximum Building Area = total number of stories in the building x D (maximum 3 stories) (506.2) The maximum area of open parking garages must comply with Table 406.5.4. The maximum area of air traffic control towers must comply with Table 412.3.1. Frontage increase is based on the unsprinklered area value in Table 506.2. 1 2 3 4 5 FIRE PROTECTION REQUIREMENTS Building Height in Feet (Table 504.3) Building Height in Stories (Table 504.4) SHOWN ON PLANS CODE REFERENCE ALLOWABLE HEIGHT BUILDING ELEMENT FIRE SEPARATION DISTANCE (FEET) RATING DETAIL # AND SHEET # DESIGN # FOR RATED ASSEMBLY SHEET # FOR RATED PENETRATION SHEET# FOR RATED JOINTS Structural frame, including columns, girders, and trusses Bearing walls REQ'D PROVIDED (W/ _______* REDUCTION) Exterior North East West South Fire and/or smoke rated wall locations (Chapter 7) Nonbearing walls and partitions Exterior North East West South Interior Walls and Partitions Floor construction Including supporting beams and joists Roof construction Including supporting beams and joists Shafts Enclosures -Exit Shafts Enclosures -Other Corridor Separation Occupancy / Fire Barrier Separation Party/ Fire Wall Separation Smoke Barrier Separation Tenant / Dwelling Unit / Sleeping Unit Separation Incidental Use Separation * Indicates section number permitting reduction 4th Floor Floor Ceiling Assembly Columns Supporting Floors Roof Ceiling Assembly Columns Supporting Roof Smoke Partition DEGREE OF OPENINGS PROTECTION (TABLE 705.8) ALLOWABLE AREA (%) ACTUAL SHOWN ON PLANS (%) PERCENTAGE OF WALL OPENING CALCULATIONS FIRE SEPARATION DISTANCE (FEET) FROM PROPERTY LINES LIFE SAFETY REQUIREMENTS Emergency Lighting: Exit Signs: Fire Alarm: Smoke Detection Systems: Carbon Monoxide Detection: LIFE SAFETY PLAN REQUIREMENTS Life Safety Plan Sheet #: Assumed and real property line locations (if not on the site plan) Exterior wall opening area with respect to distance to assumed property lines (705.8) Occupancy Use for each area as it relates to occupant load calculations (Table 1004.1.2) Occupancy loads for each area Exit access travel distance (1017) Common path of travel distances (Tables 1006.2.1 & 1006.3.2 (1)) Dead end lengths (1020.4) Clear exit widths for each exit door Maximum calculated occupant load capacity each exit door can accommodate based on egress width (1005.3) Actual occupant load for each exit door A separate schematic plan indicating where fire rated floor/ceiling and/or roof structure is provided for purposes of occupancy separation Location of doors with panic hardware (1010.1.10) Location of doors with delayed egress locks and the amount of delay (1010.1.9.7) Location of doors with electromagnetic egress locks (1010.1.9.9) Location of doors equipped with hold-open devices Location of emergency escape windows (1030) The square footage of each fire area (202) The square footage of each smoke compartment of Occupancy Classification I-2 (407.5) Note any code exceptions or table notes that may have been utilized regarding the items above ACCESSIBLE DWELLING UNITS (SECTION 1107) TOTAL UNITS ACCESSIBL E UNITS PROVIDED ACCESSIBL E UNITS REQUIRED TYPE A UNITS REQUIRED TYPE A UNITS PROVIDED TYPE B UNITS REQUIRED TYPE B UNITS PROVIDED TOTAL ACCESSIBLE UNITS PROVIDED ACCESSIBLE PARKING (SECTION 1106) LOT OR PARKING AREA PROVIDED TOTAL # OF PARKING SPACES TOTAL # ACCESSIBLE PROVIDEDREQUIRED TOTAL # OF ACCESSIBLE SPACES PROVIDED REGULAR WITH 5' ACCESS AISLE VAN SPACE WITH 132" ACCESS AISLE 8' ACCESS AISLE SPECIAL APPROVALS 2018 NC BUILDING CODE:(Local Jurisdiction, Department of Insurance, OSC, DPI, DHHS, etc.., describe below) ENERGY SUMMARY ENERGY REQUIREMENTS: The following data shall be considered minimum and any special attribute required to meet the energy code shall also be provided. Each Designer shall furnish the required portions of the project information for the plan data sheet. If performance method, state the annual energy cost for the standard reference design vs annual energy cost for the proposed design. Existing building envelope complies with code: Exempt Building: Climate Zone: (If "other" specify source here): DESIGN LOADS: Provide code or statutory reference: Method of Compliance: Importance Factors:Wind Exterior Walls (each assembly) Description of assembly: U-Value of total assembly: R-Value of insulation: Openings (windows or doors with glazing) U-Value of assembly: Solar heat gain coefficient: Projection factor: Door R-Values: Walls Below Grade (each assembly) Description of assembly: U-Value of total assembly: R-Value of insulation: Floors Over Unconditioned Space (each assembly) Description of assembly: U-Value of total assembly: R-Value of insulation: Floors Slab On Grade Description of assembly: U-Value of total assembly: R-Value of insulation: Horizontal/vertical requirement: slab heated: CODE SUMMARY BUILDING CODE SUMMARY FOR ALL COMMERCIAL PROJECTS STRUCTURAL DESIGN (PROVIDE ON THE STRUCTURAL SHEETS IF APPLICABLE) (I )W Snow (I )S Seismic (I )E Live Loads:Roof Mezzanine Floor psf psf psf Ground Snow Load:psf Wind Load:Basic Wind Speed Exposure Category mph (ASCE-7) SEISMIC DESIGN CATEGORY: Occupancy Category (Table 1604.5) S S Provide the following Seismic Design Parameters: Spectral Response Acceleration %g S 1 %g Site Classification (ASCE 7) Data Source: Basic Structural System: Analysis Procedure: Architectural, Mechanical, Components anchored? LATERAL DESIGN CONTROL: SOIL BEARING CAPACITIES: psf Pile size, type, and capacity: CODE SUMMARY BUILDING CODE SUMMARY FOR ALL COMMERCIAL PROJECTS MECHANICAL DESIGN (PROVIDE ON THE MECHANICAL SHEETS IF APPLICABLE) CODE SUMMARY BUILDING CODE SUMMARY FOR ALL COMMERCIAL PROJECTS ELECTRICAL DESIGN (PROVIDE ON THE ELECTRICAL SHEETS IF APPLICABLE) MECHANICAL SYSTEMS, SERVICE SYSTEMS AND EQUIPMENT Thermal Zone winter dry bulb: summer dry bulb: Interior Design Conditions winter dry bulb: summer dry bulb: relative humidity: Building heating load: Building cooling load: Mechanical Spacing Conditioning System Unitary description of unit heating efficiency cooling efficiency size category of unit Boiler Size category. If oversized, state reason: Chiller Size category. If oversized, state reason: List equipment efficiencies: ELECTRICAL SYSTEM AND EQUIPMENT ELECTRICAL SUMMARYMECHANICAL SUMMARY Method of Compliance: Lighting schedule (each fixture type) lamp type required in fixture number of lamps in fixture ballast type used in fixture number of ballasts in fixture total wattage per fixture total interior wattage specified total exterior wattage specified Additional Efficiency Package Options (When using the 2018 NCECC; not required for ASHRAE 90.1) C406.2 More Efficient HVAC Equipment Performance C406.3 Reduced Lighting Power Density C406.4 Enhanced Digital Lighting Controls C406.5 On-Site Renewable Energy C406.6 Dedicated Outdoor Air System C406.7 Reduced Energy Use in Service Water Heating Roof/ceiling Assembly (each assembly) Description of assembly: U-Value of total assembly: R-Value of insulation: Skylights in each assembly: U-Value of skylight: total square footage of skylights in each assembly: THERMAL ENVELOPE (Prescriptive method only) Interior Provide code reference if the "Shown on Plans" quantity is not based on Table 504.3 or 504.41 1 Separation: allowed allowed Field Test ()- City/County Private State City County State () () () () () () () () () () New Building Addition Renovation 1st Time Interior Completion Shell/Core -Contact the local inspection jurisdiction for possible additional procedures and requirements. Phased Construction -Shell/Core -Contact the local inspection jurisdiction for possible additional procedures and requirements. PrescriptiveExisting:Repair Chapter 14 Level IAlteration:Level II Level III Historic Property Change of Use I I II II III III IV IV (check all that apply) I-A II-A III-A IV V-A I-B II-B III-B V-B PartialNo Yes NFPA 13 NFPA 13R NFPA 13D YesNo YesNo No Yes (Contact the local inspection jurisdiction for additional procedures and requirements.) Class I II III Wet Dry No Yes Basement Assembly A-1 Business Educational Factory F-1 Moderate Hazardous H-1 Detonate Institutional I-1 Condition I-2 Condition I-3 Condition I-4 Mercantile Residential R-1 Storage S-1 Moderate Parking Garage Utility and Miscellaneous A-2 A-3 A-4 A-5 F-2 Low H-2 Deflagrate H-3 Combust H-4 Health H-5 HPM 1 2 1 2 1 2 3 4 5 R-2 R-3 R-4 S-2 Low High-piled Open Enclosed Repair Garage Hr.No Yes Non-Separated Use (508.3) -The required type of construction for the building shall be determined by applying the height and area limitations for each of the applicable occupancies to the entire building. The most restrictive type of construction, so determined, shall apply to the entire building. Separated Use (508.4) -See below for area calculations for each story, the area of the occupancy shall be such that the sum of the ratios of the actual floor area of each use divided by the allowable floor area for each use shall not exceed 1. No No No No No Yes Yes Yes Yes Yes Partial Exit sign locations (1013) PLUMBING FIXTURE REQUIREMENTS (TABLE 2902.1) WATERCLOSETS LAVATORIES DRINKING FOUNTAINS MALE FEMALE UNISEX MALE FEMALE UNISEX URINALS SHOWER / TUBS REGULAR ACCESSIBLE USE EXISTING NEW REQUIRED SPACE PROJECT MANAGER: CROOKED CREEK WRF OFFICE AND STORAGE BUILDING GREY LONDON 704 438 6488 GREYLONDON@MMBUILDINGS.COM STEWART OPTIMA ENGINEERING, PA 1,810 SF CREECH & ASSOCIATES JOHN CRAWFORD 15357 704 JCRAWFORD@CREECHASSOCIATES.COM UNION 2012 NC ENERGY CONSERVATION CODE N/A 2018 NC ENERGY CONSERVATION CODE 3A PRESCRIPTIVE (ENERGY CODE) SEE MECHANICAL SEE MECHANICAL SEE MECHANICAL SEE MECHANICAL SEE MECHANICAL SEE MECHANICAL SEE MECHANICAL SEE LIGHTING SCHEDULE SEE LIGHTING SCHEDULE SEE LIGHTING SCHEDULE SEE LIGHTING SCHEDULE SEE LIGHTING SCHEDULE SEE LIGHTING SCHEDULE SEE LIGHTING SCHEDULE SEE LIGHTING SCHEDULE SEE LIGHTING SCHEDULE SEE ELECTRICAL STEWART OPTIMA ENGINEERING, PA OPTIMA ENGINEERING, PA 376-6000 MICHAEL CALLIPARI 053295 704 MCALLIPARI@OPTIMAENGINEERING.COM338-1292 ZANE KUSEYBI 17308 704 ZKUSEYBI@OPTIMAENGINEERING.COM DANIEL REVILLA 043866 704 DREVILLA@OPTIMAENGINEERING.COM OLIVIA PARSONS 338-1292 338-1292 704 334-7925 JEFF OD 704 909-3506 OPARSONS@STEWARTINC.COM JODEN@STEWARTINC.COM 1,810 SF STORAGE & OFFICE N/A N/A N/A 55'-0" 1 13'-9" N/A 1,557 SF 3 N/A N/A PLAN SOUTH: PLAN NORTH: PLAN EAST: PLAN WEST: X ≥30 X ≥30 X ≥30 15 ≤X < 20 (15'-10") 1 1 1 1 1 1 - - - -- - - - - - - - - - - - - - - - - - -- - - 0 0 0 0 G2.01 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - SEE MECHANICAL SEE MECHANICAL SEE MECHANICAL SEE MECHANICAL SEE MECHANICAL SEE MECHANICAL SEE MECHANICAL STANDING SEAM MTL. ROOF, RIGID INSULATION, MTL. DECK BRICK VENEER, AIR GAP, RIGID INSULATION, SOLID MASONRY N/A N/A 6" REINFORCED CONCRETE, VAPOR BARRIER, CRUSHED STONE 0% 0% 17% 35% 25% NO LIMIT NO LIMIT NO LIMITUNPROTECTED, NON-SPRINKLERED UNPROTECTED, NON-SPRINKLERED UNPROTECTED, NON-SPRINKLERED UNPROTECTED, NON-SPRINKLERED 23,000 SF 23,000 SF 0 0 0 0 N/A N/A N/A N/A N/A 0 N/A N/A 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A ≥30 ≥30 ≥30 15' -10" 0 0 0 0 N/A N/A N/A N/A N/A 0 N/A N/A 0 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- ---- SEE STRUCTURAL A1, A6.01 A1, A6.01 A1, A6.01 A1, A6.01 0.00257 R-38 N/A N/A N/A N/A N/A N/A N/A 1.14 R-10 N/A 0.025 R-20 N/A No. Description Date 4015 Sardis Church Road Monroe, NC 28079 060673 37 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: G1.02 UL SYSTEMS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 https://softiq.ulprospector.com/en https://www.usg.com/content/usgcom/en.html No. Description Date 38 STORAGE 106 TOUCH DOWN 103 OFFICE 102 TOILET 104 ENTRY 101 FUTURE OFFICES 108 FLEX 105 OCC: 5 OCC: 2 OCC: 2 OCC: 2 MECH / H.W. 107 OCC: 1 OCCUPANCY TYPE SQUARE FOOTAGE OCCUPANTS TOTAL OCCUPANCY= OCCUPANCY LEGEND 694 9 584 2 SYMBOL BUSINESS OCCUPANCY STORAGE OCCUPANCY 12 35 1UTILITY OCCUPANCY FLOOR PLAN LEGEND PLAN NORTH TRUE NORTH 1 HOUR FIRE RATED PARTITION 2 HOUR FIRE RATED PARTITION TRAVEL DISTANCE: 68' -6" FEC TRAVEL DISTANCE: 66' -4" MECH / H.W. 107 STORAGE 106 FLEX 105 TOUCH DOWN 103 OFFICE 102 FUTURE OFFICES 108 ENTRY 101 66' - 0 5/8"FECDOOREXIT12 0.2 2.4 36" EXITEXITEXIT EXIT FECTRAVEL DISTANCE: 42' -3" FEC TRAVEL DISTANCE: 39' -7" LIFE SAFETY LEGEND FEC FIRE EXTINGUISHER CABINET PRIME STRUCTURAL STEEL TO PREPARE FOR 1-HR. FIREPROOFING 1ST FLOOR STRUCTURE AND SLAB ABOVE TO RECEIVE FIREPROOFING PH DOOR W/ PANIC HARDWARE PHHO DOOR W/ PANIC HARDWARE & HOLD OPEN EP PROVIDE EVACUATION PLAN @ COMPLETION OF PROJECT KB KNOX BOX -COORDINATE EXACT PLACEMENT WITH FIRE MARSHAL EXIT EXIT SIGN ST STANDPIPE LOACTIONDOOREXITXX XX XX XX NUMBER OF OCCUPANTS TOTAL WIDTH REQUIRED TOTAL WIDTH PROVIDED MULTIPLIER PER 1005.1 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: G2.01 OCCUPANCY & LIFE SAFETY PLANS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1/8" = 1'-0"A1 FIRST FLOOR OCCUPANCY PLAN 1/8" = 1'-0"A3 FIRST FLOOR LIFE SAFETY PLAN No. Description Date 39 THERMAL ENVELOPE LEGEND 1.DOORS SHALL COMPLY WITH ENERGY CODE WHEN REQUIRED. TO RECEIVE HVAC & HEAT TO RECEIVE HEAT ONLY NOTES - - - - - - A2.01 A1 --A2.01C4A2.01 A4 A2.01 C1 FIRST FLOOR 0" TOP OF WALL 9' -4" FIRST FLOOR 0" TOP OF WALL 9' -4" Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: G3.01 THERMAL ENVELOPE 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1/8" = 1'-0"A1 THERMAL ENVELOPE - PLAN 1/4" = 1'-0"C3 THERMAL ENVELOPE - TRANSVERSE SECTION 1/4" = 1'-0"A3 THERMAL ENVELOPE - LONGITUDINAL SECTION No. Description Date 40 1. HOLD TOP OF STUDS DOWN 3/4" FROM TOP RUNNER WHERE PARTITION EXTENDS TO STRUCTURE ABOVE. 2. ALL SEALANT SHALL BE CONTINUOUS. 3. ALL SOUND RATED PARTITIONS SHALL EXTEND FROM FINISHED FLOOR TO WHERE THEY MAY BE SEALED, SUCH AS THE UNDERSIDE OF STRUCTURE OR DECK, AND BE ENTIRELY SEALED OFF WITH ACOUSTIC SEALANT UNLESS NOTED OTHERWISE. ALL PENETRATIONS SUCH AS PIPING, CONDUITS, DUCTS, ETC. IN SUCH SEALED OFF WALLS OR PARTITIONS SHALL BE LIKEWISE SEALED OFF ALONG THE PERIMETER OF THE PENETRATIONS. 4. ALL FIRE AND/OR SMOKE RATED PARTITIONS SHALL EXTEND FROM FINISH FLOOR TO WHERE THEY MAY BE SEALED, SUCH AS UNDERSIDE OF STRUCTURE OR DECK, AND BE ENTIRELY SEALED OFF WITH CONTINUOUS SAFING MATERIAL. SAFING MATERIAL SHALL BE HELD IN PLACE WITH A FIRE STOPPING MATERIAL ON BOTH SIDES, SUCH AS RATED GYPSUM WALL BOARD OR LISTED FIREPROOFING MATERIAL. 5. ALL MANUFACTURED SOUND RATED STC WALLS OR PARTITIONS SHALL HAVE CLOSURE GASKETS AT TOP, BOTTOM, AND SIDES WHERE A SOUND LEAK WOULD OTHERWISE EXIST. ALL PENETRATIONS THROUGH SUCH PARTITIONS SHALL BE GASKET SEALED ALONG THE PENETRATION PERIMETER. 6. STRUCTURAL STUDS (20 GAUGE MINIMUM) SHALL BE USED W HERE ANY NON- SELF SUPPORTING WALL-HUNG FIXTURES, EQUIPMENT, OR CABINETRY OCCUR AND SHALL EXTEND FROM FLOOR TO STRUCTURE ABOVE. SEE TYPICAL SUPPORT DETAILS FOR WALL MOUNTED ITEMS. 7. ALL 20 GAUGE METAL STUD FRAMED PARTITIONS SHALL BE BRACED ABOVE FINISHED CEILINGS. BRACING SHALL BE AS FOLLOWS: ATTACH A 3-5/8" METAL STUD HORIZONTALLY AND CONTINUOUSLY TO PARTITION 8" MAX ABOVE FINISHED CEILING. THEN PROVIDE A 3-5/8" METAL STUD KICKERS AT 45 TO STRUCTURE AT 4'-0" O.C. KICKERS SHALL HAVE CLIP ANGLES (14 GA) WITH TWO 1/4" ANCHORS -ALL KICKER LOCATIONS SHALL BE COORDINATED WITH ALL OTHER TRADES PERFORMING WORK ABOVE CEILING. SEE ALTERNATE STANDARD BRACING DETAIL. 9.ALL RATED PARTITIONS SHALL BE IDENTIFIED ABOVE HUNG CEILINGS. 10.SEE ROOM FINISH SCHEDULE FOR ADDITIONAL REQUIREMENTS FOR FINISH. MATERIALS SUCH AS CERAMIC TILE, PANELING, ETC. WHICH ARE NOT SHOWN OR INCLUDED IN THESE PARTITION TYPES. 11.WHERE PARTITION TYPES CHANGE IN A STRAIGHT RUN, THE EXPOSED OR MOST IMPORTANT EXPOSED FINISH FACE AND NOT NECESSARILY THE CENTERLINE OF STUDS, SHALL ALIGN. REVIEW CASES WHICH ARE UNCLEAR WITH THE ARCHITECT PRIOR TO CONSTRUCTING THESE PARTITIONS. 12.WHERE ITEMS ARE RECESSED INTO RATED PARTITIONS, PROVIDE BOXING, INSULATION ETC. AS REQUIRED TO MAINTAIN THE FIRE RESISTANCE RATING. SEE TYPICAL RECESS FRAMING DETAIL. GENERAL NOTES: 1. 2. 3. 4. 5. 6. FOR COMMON INTERIOR WALLS, PARTITIONS, AND FLOOR/CEILING ASSEMBLIES BETWEEN ADJACENT DWELLING UNITS OR BETWEEN DWELLING UNITS AND ADJACENT PUBLIC AREAS SUCH AS HALLS, CORRIDORS, STAIRS OR SERVICE AREAS, REFER TO SECTION 1207 OF THE 2018 NCSBC FOR MINIMUM AIRBORNE SOUND AND STRUCTURE-BORNE SOUND RATINGS. STUD SPACING IN ASSEMBLIES SHALL COMPLY WITH UL ASSEMBLY REQUIREMENTS, REFER TO STRUCTURAL DRAWINGS FOR ACTUAL SPACING. GC SHALL INSTALL ALL RATED ASSEMBLIES PER UL RATED ASSEMBLIES INDICATED ON DRAWINGS * ASTERISK DENOTES ONE HALF OF A SPLIT UL ASSEMBLY SUCH AS AT COLUMN ENCLOSURES, BRACE FRAME ENCLOSURES, ETC. USE OF WATER RESISTANT BACKER BOARD MAY BE LIMITED TO ONLY THOSE AREAS OF A WALL WHICH ARE SCHEDULED TO OR INDICATED BY DETAILS TO RECEIVE CERAMIC TILE FINISH MOISTURE AND MOLD RESISTANT GYPSUM WALL BOARD TO BE USED ON WET WALLS IN BATHROOMS, SHOWER ROOMS, AND LAUNDRY ROOMS. 7.PROVIDE SLOTTED EXPANSION ANCHORS/CLIPS AT TOP PLATE WHERE PARTITION IS SECURED TO BOTTOM CHORD OF ROOF TRUSSES 1XX1X NOMINAL BASE MATERIAL SIZE OR SHAPE BASE WALL MATERIAL HOURLY RATING-NUMBER MODIFIER (SEE PARTITION TYPES) C = CONCRETE M = MASONRY S = STEEL STUD -SINGLE SC = STEEL STUD -DOUBLE (CHASE) SF = STEEL FURRING SW = STEEL SHAFTWALL CH STUD W = WOOD STUD -SINGLE WC = WOOD STUD -DOUBLE (CHASE) WF = WOOD FURRING PARTITION KEY 0 = UNRATED 1 = 1 HOUR 2 = 2 HOUR 3 = 3 HOUR 4 = 4 HOUR FLOOR STRUCTURE (SEE STRUCTURAL DRAWINGS) FINISH PER SCHEDULE FLOOR BASE-FINISH PER SCHEDULE 3 5/8" MTL. STUDS AT 16" O.C. SOUND ATTENUATION BATT INSULATION 5/8" GWB (EACH SIDE) BOTTOM OF RATING OR STRUCTURAL ABOVE (SEE STRUCTURAL DRAWINGS) CEILING HEIGHT PER RCP ACOUSTICAL SEALANT NOT RATED ACOUSTICAL SEALANT 4 7/8" STC RATING: 43 SOUND TEST: NGC 2016041 FLOOR RUNNER TRACK CEILING RUNNER TRACK FLOOR STRUCTURE (SEE STRUCTURAL DRAWINGS) FINISH PER SCHEDULE FLOOR BASE-FINISH PER SCHEDULE 3 5/8" MTL. STUDS AT 16" O.C. SOUND ATTENUATION BATT INSULATION 5/8" GWB BOTTOM OF RATING OR STRUCTURAL ABOVE (SEE STRUCTURAL DRAWINGS) CEILING HEIGHT PER RCP ACOUSTICAL SEALANT NOT RATED 4 1/4" ACOUSTICAL SEALANT FLOOR RUNNER TRACK CEILING RUNNER TRACK FLOOR STRUCTURE (SEE STRUCTURAL DRAWINGS) FINISH PER SCHEDULE FLOOR BASE-FINISH PER SCHEDULE 3 5/8" MTL. STUDS AT 16" O.C. SOUND ATTENUATION BATT INSULATION BOTTOM OF RATING OR STRUCTURAL ABOVE (SEE STRUCTURAL DRAWINGS) CEILING HEIGHT PER RCP ACOUSTICAL SEALANT NOT RATED 4 1/4" ACOUSTICAL SEALANT FLOOR RUNNER TRACK CEILING RUNNER TRACK MOISTURE & MOLD RESISTANT BACKER BOARD FOR CERAMIC TILE FLOOR STRUCTURE (SEE STRUCTURAL DRAWINGS) FINISH PER SCHEDULE FLOOR BASE-FINISH PER SCHEDULE 6" MTL. STUDS AT 16" O.C. SOUND ATTENUATION BATT INSULATION 5/8" GWB BOTTOM OF RATING OR STRUCTURAL ABOVE (SEE STRUCTURAL DRAWINGS) CEILING HEIGHT PER RCP ACOUSTICAL SEALANT NOT RATED 6 5/8" ACOUSTICAL SEALANT FLOOR RUNNER TRACK CEILING RUNNER TRACK FLOOR STRUCTURE (SEE STRUCTURAL DRAWINGS) FINISH PER SCHEDULE FLOOR BASE-FINISH PER SCHEDULE 6" MTL. STUDS AT 16" O.C. SOUND ATTENUATION BATT INSULATION 5/8" GWB (EACH SIDE) BOTTOM OF RATING OR STRUCTURAL ABOVE (SEE STRUCTURAL DRAWINGS) CEILING HEIGHT PER RCP ACOUSTICAL SEALANT NOT RATED ACOUSTICAL SEALANT 7 1/4" STC RATING: 40 SOUND TEST: NGC 2013022 FLOOR RUNNER TRACK CEILING RUNNER TRACK FLOOR STRUCTURE (SEE STRUCTURAL DRAWINGS) FINISH PER SCHEDULE FLOOR BASE-FINISH PER SCHEDULE 2 1/2" MTL. STUDS AT 16" O.C. SOUND ATTENUATION BATT INSULATION 8" CMU BOTTOM OF RATING OR STRUCTURAL ABOVE (SEE STRUCTURAL DRAWINGS) CEILING HEIGHT PER RCP ACOUSTICAL SEALANT NOT RATED ACOUSTICAL SEALANT FLOOR RUNNER TRACK CEILING RUNNER TRACK 5/8" GWB 2" RIGID INSULATION BRICK VENEER FLOOR STRUCTURE (SEE STRUCTURAL DRAWINGS) FINISH PER SCHEDULE FLOOR BASE-FINISH PER SCHEDULE 8" CMU BOTTOM OF RATING OR STRUCTURAL ABOVE (SEE STRUCTURAL DRAWINGS) CEILING HEIGHT PER RCP ACOUSTICAL SEALANT NOT RATED ACOUSTICAL SEALANT 3/4" PLYWOOD FINISH 2" RIGID INSULATION BRICK VENEER FLOOR STRUCTURE (SEE STRUCTURAL DRAWINGS) FINISH PER SCHEDULE FLOOR BASE-FINISH PER SCHEDULE 6" MTL. STUDS AT 16" O.C. SOUND ATTENUATION BATT INSULATION 5/8" GWB BOTTOM OF RATING OR STRUCTURAL ABOVE (SEE STRUCTURAL DRAWINGS) CEILING HEIGHT PER RCP NOT RATED 6 5/8" FLOOR RUNNER TRACK CEILING RUNNER TRACK 3/4" PLYWOOD STORAGE SIDE Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: G4.01 PARTITION TYPES AND SHELL ASSEMBLIES 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1 1/2" = 1'-0" PARTITION - 0S3 1 1/2" = 1'-0" PARTITION - 0SF3 1 1/2" = 1'-0" PARTITION - 0SF3B 1 1/2" = 1'-0" PARTITION - 0SF6 1 1/2" = 1'-0" PARTITION - 0S6 1 1/2" = 1'-0" 0M8A 1 1/2" = 1'-0" 0M8B No. Description Date 1 1/2" = 1'-0" PARTITION - 0S6A 41 WATER CLOSET SINK (WALL MTD.) COAT HOOK TOILET TISSUE DISPENSER SURFACE MOUNTED (DOUBLE) WALL MTD LIQUID SOAP DISPENSER *TA9A COUNTER MOUNTED MIRROR W/ WOOD FRAME GRAB BAR 36" HORIZONTAL GRAB BAR 42" HORIZONTAL LIGHT SWITCH ELEC. OUTLETS TELE/DAT A OUTLETS THERMOSTAT CARD READER KEY PAD DOOR ACCESS AUTO DOOR PUSH PLATE SIGNAGE/ GRAPHICS/ PLAQUES - GAS ALARM PANEL GAS ZONE VALVE INTERCOM WALL MOUNTED PHONE VISUAL STROBE FIRE ALARM AUDIO/VISUAL FIRE ALARM HVAC FIRE DAMPER MONITOR AT DAMPER LOCATION SECURITY STROBE LIGHT (BLUE LIGHT) FIRE EVACUATION PLAN & STAIR SIGNAGE FIRE ALARM PULL STATION FIREMAN'S TELEPHONE JACK ELECTRICAL PANEL BOARD (NON- PROTRUDING)STANDARD1' - 5" ELECTRICAL PANEL BOARD (PROTRUDING)T.O.SINK2' - 10" MAX.5' - 6"1' - 9"TO REFL 3' - 4"2' - 10"2' - 10"SURFACE4' - 0"1' - 6"TO TOP4' - 4"TO TOP4' - 4"TO TOP4' - 4"TO TOP4' - 4"10" WIDTH SCHED.TO CENTERLINE5' - 0"OF REQ'D SIGNAGETO CENTERLINE4' - 0"TO TOP5' - 0"TO TOP5' - 0"TO TOP5' - 0"6' - 8"TO BOTTOM6' - 8"6' - 8"6' - 8"5' - 0"4' - 0"LOCATION OF EVACUATION PLAN IF COMBINED WITH STAIR SIGNAGE TO BOTTOM3' - 6"5' - 0"6' - 6"5' - 9"MAX2' - 3"E E D D ALL SIGNAGE TO COMPLY WITH ICC ANSI A117.1 2009 3' - 3 1/16"GRAB BAR 18" VERTICAL DRINKING FOUNTAIN3' - 0"2' - 6"REQUIREMENTSHEIGHT PER ADAFIRE EXTINGUISHER CABINET (FEC) FIRE EXTINGUISHER CABINET W/ SAFETY STATION (FEC SS) NOTE: MAXIMUM HEIGHT FOR TOP OF FIRE EXTINGUISHER IS 60" FOR 40 LB. MAX. HT. IS 42" FOR 41 LB. AND OVER3' - 6"SEE NOTE4"Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: G4.02 MOUNTING HEIGHTS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1/4" = 1'-0" TYPICAL MOUNTING HEIGHTS No. Description Date 42 CONCRETE CONSTRUCTION JOINTS 1. CONTRACTOR SHALL PROVIDE NECESSARY CONSTRUCTION JOINTS IN MONOLITHIC CONCRETE POURS SO THAT THE QUALITY OF PLACEMENT AND FINISH MEETS THE REQUIREMENTS OF PLANS AND SPECIFICATIONS. THE CONTRACTOR SHALL SUBMIT A PLAN SHOWING THE LOCATION OF ALL CONSTRUCTION JOINTS TO THE STRUCTURAL ENGINEER FOR APPROVAL. 2. THERE SHALL BE NO HORIZONTAL CONSTRUCTION JOINTS IN CONCRETE POURS. ALL VERTICAL CONSTRUCTION JOINTS IN SLABS AND BEAMS SHALL BE MADE WITH BULKHEADS. ADDITIONAL REINFORCING AT CONSTRUCTION JOINTS SHALL BE AS SPECIFIED BY THE STRUCTURAL ENGINEER. SEE TYPICAL CONSTRUCTION JOINT DETAILS. STRUCTURAL MASONRY 1. ALL MASONRY DESIGN AND CONSTRUCTION SHALL CONFORM TO THE REFERENCED EDITION OF THE BUILDING CODE REQUIREMENTS AND SPECIFICATION FOR MASONRY STRUCTURES (TMS 402|602). 2. LOAD BEARING MASONRY WALLS, PILASTERS, PIERS, RETAINING WALLS, FOUNDATION WALLS AND ANY OTHER MASONRY SO DESIGNATED ON DRAWINGS IS CONSIDERED HERE TO BE STRUCTURAL MASONRY. 3. REQUIRED COMPRESSIVE STRENGTH OF MASONRY UNITS: SOLID CLAY UNITS -6,200 PSI CONCRETE UNITS -2,000 PSI ON NET AREA 4. CONCRETE MASONRY UNITS (CMU) SHALL BE LIGHT WEIGHT (105 PCF) CONFORMING TO ASTM C90. REFER TO ARCHITECTURAL DRAWINGS AND SPECIFICATIONS FOR UNIT SIZE, FACE, COLOR, JOINTING, ETC. 5. MORTAR SHALL BE TYPE S, ASTM C270. 6. GROUT FOR REINFORCED MASONRY SHALL BE FINE GROUT, ASTM C476. MINIMUM 28-DAY COMPRESSIVE STRENGTH SHALL BE 2,000 PSI. 7. MINIMUM 28-DAY COMPRESSIVE STRENGTH (f'm) OF THE MASONRY WALLS SHALL BE 2,000 PSI. MASONRY STRENGTH SHALL BE DETERMINED BY THE UNIT STRENGTH METHOD OR THE PRISM TEST METHOD AS DESCRIBED BY ACI 530. 8. REINFORCING: TYPICAL -ASTM A615, GRADE 60 ALL REINFORCING TO BE WELDED -ASTM A706 9. REFER TO THE DRAWINGS FOR REINFORCING LAP TYPICAL DETAIL AND SCHEDULE REQUIREMENTS. 10. MAXIMUM HEIGHT TO WHICH MASONRY SHALL BE LAID BEFORE GROUTING IS 5 FEET ABOVE CONSTRUCTION SURFACE OR PREVIOUSLY GROUTED MASONRY. IF GROUT POUR HEIGHT EXCEEDS 5 FEET, THEN "HIGH LIFT" GROUTING PROCEDURE MUST BE FOLLOWED. PROVIDE CLEANOUT OPENINGS AT THE BOTTOM OF EACH GROUT POUR HEIGHT. CLEANOUT OPENINGS SHALL BE PROVIDED AT EACH CELL TO BE FILLED WITH GROUT. 11. ALL GROUT PLACED OVER 12" IN HEIGHT SHALL BE MECHANICALLY CONSOLIDATED DURING GROUTING. GROUT SHALL BE RECONSOLIDATED BY MECHANICAL VIBRATION AFTER INITIAL WATER LOSS AND SETTLEMENT HAS OCCURRED. 12. MAXIMUM GROUT LIFT (GROUT POURED IN ONE CONTINUOUS OPERATION) IS 5 FEET. THIS LIMIT ALSO APPLIES TO "HIGH LIFT" GROUTING. 13. REINFORCE MASONRY WHERE SHOWN ON STRUCTURAL DRAWINGS. TIE REINFORCING IN POSITION AND PLACE GROUT AROUND REINFORCING. DO NOT PUSH REINFORCING DOWN INTO PREVIOUSLY PLACED GROUT FILL. SET BOLTS SIMILARLY. 14. TIE MASONRY WYTHES WITH HORIZONTAL REINFORCING AS SPECIFIED. 15. PROVIDE VERTICAL BARS, SIZE MATCHING WALL REINFORCING, AT ALL CORNERS, ENDS OF WALLS, EACH SIDE OF CONTROL JOINTS AND EACH SIDE OF WALL OPENINGS. TIE EACH BAR TO THE FOUNDATION WITH A MATCHING DOWEL. 16. ALL CORNERS OF STRUCTURAL MASONRY WALLS SHALL BE CONSTRUCTED BY INTERLOCKING COURSES. AT INTERSECTIONS WHERE SEQUENCING OR BLOCK COURSING PROHIBITS INTERLOCKED CONSTRUCTION SEE ALTERNATE DETAILS HEREIN. 17. ALL LINTELS TO BEAR 8" MINIMUM EACH SIDE OF OPENING, UNLESS NOTED OTHERWISE. 18. GROUT ALL MASONRY WALLS AND CAVITY BELOW GRADE SOLID. GROUT ALL WALLS ABOVE GRADE AT THE REINFORCED CELLS (MINIMUM) OR AS INDICATED IN SPECIFIC SECTIONS. 19. ONE 3/4"Ø (MAXIMUM) VERTICAL CONDUIT ALLOWED IN ANY REINFORCED CELL PROVIDED 1" CLEAR IS MAINTAINED BETWEEN REINFORCING AND CONDUIT. NO OTHER VERTICAL OR HORIZONTAL CONDUITS, PIPES, OR SLEEVES SHALL BE LOCATED IN REINFORCED CELLS UNLESS OTHERWISE APPROVED BY THE STRUCTURAL ENGINEER. CONTRACTOR SHALL COORDINATE LAYOUT TO AVOID REINFORCED CELLS. LIGHT GAUGE COLD-FORMED STEEL TRUSSES 1. ALL TRUSSES AND STRUCTURAL MEMBERS SHALL CONFORM TO THE REFERENCED BUILDING CODE AND SHALL BE MANUFACTURED IN ACCORDANCE WITH THE REFERENCED EDITION OF THE NORTH AMERICAN SPECIFICATION FOR THE DESIGN OF COLD-FORMED STEEL STRUCTURAL MEMBERS BY THE AMERICAN IRON AND STEEL INSTITUTE. 2. ROOF TRUSSES SHALL BE DESIGNED FOR THE FOLLOWING MINIMUM LOADS: TOP CHORD DL = 10 PSF (AT ROOF) LL = SEE DESIGN CRITERIA BOTTOM CHORD DL = 10 PSF DL = 250 LB AT ANY POINT (NFPA-13) 3. TRUSS SUPPLIER SHALL CALCULATE UPLIFT LOADS BASED ON THE WIND LOAD CRITERIA LISTED IN THESE GENERAL NOTES. AT A MINIMUM THE TRUSSES SHALL BE DESIGNED FOR A NET WIND UPLIFT LOAD OF PSF UNLESS NOTED OTHERWISE. 4. GABLE END WALL TRUSSES SHALL BE DESIGNED FOR THE COMPONENTS AND CLADDING LOADS OF PSF. DEFLECTION OF THE VERTICAL SUPPORT MEMBERS SHALL BE LESS THAN L/360. SUPPLY BRACING AS REQUIRED FOR LOADS AND DEFLECTION. SEALED CALCULATIONS SHALL BE PROVIDED BY THE TRUSS ENGINEER FOR ALL GABLE END WALL TRUSSES. 5. ALL STEEL SHALL CONFORM TO ASTM A446 WITH G-60 GALVANIZING. 6. ALL REQUIRED BRIDGING SHALL BE DESIGNED AND SUPPLIED BY THE TRUSS MANUFACTURER. 7. SUBMIT SHOP DRAWINGS FOR ALL COLD-FORMED STEEL TRUSSES. SHOP DRAWINGS SHALL INDICATE PLACING OF ALL FRAMING MEMBERS SHOWING TYPE, SIZE, GAUGE, NUMBER, LOCATION AND SPACING. THEY SHALL ALSO INDICATE SUPPLEMENTAL STRAPPING, BRACING, SPLICES, BRIDGING, ACCESSORIES AND DETAILS REQUIRED FOR PROPER INSTALLATION. 8. SHOP DRAWINGS SHALL SHOW SIZE AND LENGTH OF WELDS FOR ALL WELDED CONNECTIONS AND TYPE, SIZE AND NUMBER OF SCREWS FOR ALL SCREWED CONNECTIONS. SUBMIT MANUFACTURER'S DATA GIVING STRENGTH VALUES FOR SCREWS USED. 9. SHOP DRAWINGS SUBMITTED MUST BE PREPARED UNDER THE SUPERVISION OF AND SEALED BY A REGISTERED PROFESSIONAL ENGINEER LICENSED IN THE STATE IN WHICH THE PROJECT IS LOCATED. 10. ALL LIGHT GAUGE COLD-FORMED STEEL TRUSSES AND CONNECTIONS SHALL BE DESIGNED BY THE SUPPLIER'S ENGINEER. 11. TEMPORARY BRACING, WHERE REQUIRED, SHALL BE PROVIDED UNTIL THE ERECTION IS COMPLETE. 20 20 CONCRETE | REINFORCING STEEL 1. ALL CONCRETE DESIGN AND CONSTRUCTION SHALL CONFORM TO THE REFERENCED EDITION OF THE BUILDING CODE REQUIREMENTS FOR STRUCTURAL CONCRETE (ACI 318). 2. CONCRETE MIXTURES AS REQUIRED (BASED ON CLASS DESIGNATION): CLASS A -FOOTINGS, GRADE/TIE BEAMS NWC 3,000 PSI CLASS C -INTERIOR SLABS ON GRADE NWC 3,000 PSI CLASS F -EXTERIOR SLABS ON GRADE, PADS, TOPPINGS NWC 4,500 PSI 3. REINFORCING: TYPICAL -ASTM A615, GRADE 60 REINFORCING TO BE WELDED -ASTM A706 DEFORMED BAR ANCHORS -ASTM A496 WELDED WIRE FABRIC -ASTM A1064 (FLAT SHEETS ONLY) 4. GROUT UNDER BASE PLATES TO BE HIGH STRENGTH (5,000 PSI), NON-SHRINK. 5. REFER TO THE DRAWINGS FOR REINFORCING LAP REQUIREMENTS. WHERE LAP SPLICES ARE NOT SHOWN, LAP PER ACI 318 OR CRSI STANDARDS. 6. LAP WELDED WIRE FABRIC SHEETS 8" MINIMUM. 7. CLEAR COVER FROM FACE OF CONCRETE: CAST IN PLACE CONCRETE (MEASURE TO OUTERMOST REINFORCING) - CONCRETE CAST AGAINST AND EXPOSED TO EARTH 3" CONCRETE EXPOSED TO EARTH/WEATHER 2" FOR #6 BARS AND LARGER, 1 1/2" ELSE CONCRETE NOT EXPOSED TO EARTH/WEATHER 3/4" FOR SLABS AND WALLS, 1 1/2" (TO TIES) FOR BEAMS AND COLUMNS 8. WHERE SCHEDULED BARS ARE NOT PRESENT, PROVIDE CONTINUOUS #5 TOP AND BOTTOM BARS TO SUPPORT STIRRUPS AS REQUIRED FOR THE LENGTH OF THE STIRRUP SPACING IN ALL BEAMS. 9. WALL FOOTING REINFORCING SHALL BE CONTINUOUS THROUGH ADJACENT COLUMN FOOTINGS. 10. PROVIDE VERTICAL DOVETAIL SLOTS AT 24"OC WITH TIES AT 16"OC VERTICALLY IN ALL CONCRETE WALLS BACKING-UP MASONRY VENEER. 11. BAR SUPPORTS FOR CONCRETE EXPOSED TO VIEW SHALL HAVE PLASTIC COATED LEGS OR BE HOT-DIP GALVANIZED AFTER FABRICATION. 12. MECHANICAL AND ELECTRICAL CONDUIT IN SLABS ON GRADE SHALL RUN UNDER TOP LAYER OF SLAB REINFORCING. PROVIDE A MINIMUM OF 1-1/2" CLEAR BETWEEN INDIVIDUAL CONDUITS AND REINFORCING. IF MAXIMUM SIZE OF CONDUIT EXCEEDS ONE THIRD OF THE SLAB DEPTH, ADDITIONAL FRAMING OR REINFORCING MAY BE NECESSARY AT ENGINEER'S DISCRETION. 13. MECHANICAL AND ELECTRICAL CONDUIT IN ELEVATED SLABS IS NOT ALLOWED UNLESS SPECIFICALLY REVIEWED AND APPROVED BY THE STRUCTURAL ENGINEER PRIOR TO PLACEMENT. 14. HEADED CONCRETE ANCHORS SHALL CONFORM TO THE REQUIREMENTS OF ASTM A108, GRADES 1010, 1015, 1017, OR 1020. STUDS SHALL BE AUTOMATICALLY END WELDED IN THE SHOP OR FIELD IN ACCORDANCE WITH THE MANUFACTURER'S RECOMMENDATIONS. 15. EMBED PLATES MUST BE SET IN THE FORM BEFORE POURING CONCRETE, NOT PLACED INTO TOP OF WET CONCRETE. THE CONTRACTOR SHALL CONTACT THE ARCHITECT FOR CORRECTIVE DETAILS FOR ANY EMBED PLATES LEFT OUT OF CONCRETE POURS. 16. FOR SLABS ON GRADE, SLAB AND FOOTING REINFORCING SHALL BE HELD IN PLACE BY BAR SUPPORTS WITH SAND PLATES, OR PRECAST CONCRETE BAR SUPPORTS AS DESCRIBED IN CHAPTER 3 OF THE CRSI MANUAL OF STANDARD PRACTICE. BAR SUPPORTS SHALL BE SPACED AT A MAXIMUM OF 4'-0"OC BOTH WAYS. ROCKS, CMU, OR CLAY BRICK WILL NOT BE USED AS SUPPORTS. 17. THE CONTRACTOR SHALL ASSUME CONCRETE OVERAGES IN ELEVATED DECK POURS DUE TO MEMBER AND DECK DEFLECTIONS. UNLESS SHOWN ON PLANS, BEAMS ARE NOT CAMBERED. CONCRETE OVERAGES MAY BE CALCULATED BY THE CONTRACTOR FOR BEAM DEFLECTIONS EQUALING L/300 INCLUDING ADDITIONAL DEFLECTIONS DUE TO PONDING AND DECK DEFLECTIONS PER SDI. 18. REBAR SHALL NOT BE HEATED WITH A TORCH IN THE FIELD. 19. THE CONTRACTOR SHALL NOTIFY THE ARCHITECT/ENGINEER FAR ENOUGH IN ADVANCE (48 HOURS) OF EACH CONCRETE POUR TO ALLOW AMPLE TIME TO CHECK THE LAYOUT OF THE STEEL BEFORE THE BEGINNING OF THE ACTUAL POUR, BUT NOT PRIOR TO 90% OF THE STEEL HAVING BEEN PLACED. GENERAL 1. THESE GENERAL NOTES ARE NOT INTENDED TO REPLACE SPECIFICATIONS (IF PROVIDED). SEE SPECIFICATIONS FOR REQUIREMENTS IN ADDITION TO THE GENERAL NOTES. 2. DO NOT SCALE DIMENSIONS FROM DRAWINGS. THE CONTRACTOR SHALL REQUEST NECESSARY DIMENSIONS NOT SHOWN ON THE DRAWINGS. 3. WHERE A DETAIL IS SHOWN FOR ONE CONDITION, IT SHALL APPLY FOR ALL LIKE OR SIMILAR CONDITIONS EVEN THOUGH NOT SPECIFICALLY REFERENCED ON THE DRAWINGS. 4. WHERE A CONFLICT BETWEEN DRAWINGS AND SPECIFICATIONS OCCURS THE MORE STRINGENT REQUIREMENT SHALL APPLY. 5. IF ANY BIDDER IS IN DOUBT AS TO THE INTENT OF THE DRAWINGS OR SPECIFICATIONS, THEY SHALL REQUEST AN INTERPRETATION IN WRITING PRIOR TO THE SCHEDULED BID DATE. 6. THE CONTRACTOR SHALL CHECK AND VERIFY ALL DIMENSIONS AND GRADE CONDITIONS (BOTH NEW AND EXISTING), REPORTING ANY DISCREPANCIES TO THE ENGINEER OF RECORD PRIOR TO FABRICATION OR PROCEEDING WITH STRUCTURAL WORK. 7. THE CONTRACTOR SHALL COMPARE THE STRUCTURAL DRAWINGS WITH THE ARCHITECTURAL DRAWINGS, AND REPORT ANY DISCREPANCIES TO THE ENGINEER OF RECORD PRIOR TO FABRICATION OR PROCEEDING WITH STRUCTURAL WORK. 8. SEE ARCHITECTURAL DRAWINGS FOR FLOOR ELEVATIONS, FLOOR SLOPES, AND THE LOCATION OF DEPRESSED FLOOR AREAS. FOUNDATIONS 1. FOUNDATION DESIGN IS BASED ON A PRESUMPTIVE NET ALLOWABLE SOIL BEARING PRESSURE OF 1,500 PSF, ACCORDING TO TABLE 1806.2 OF THE INTERNATIONAL BUILDING CODE. THIS PRESUMPTIVE BEARING PRESSURE MUST BE FIELD VERIFIED BY A GEOTECHNICAL ENGINEER PRIOR TO FOUNDATION CONCRETE PLACEMENT. THE STRUCTURE AND SITE SATISFY THE FOLLOWING CRITERIA FOR THE USE OF TABLE 1806.2: COLUMN LOADS ARE LESS THAN 50 KIPS, WALL LOADS ARE LESS THAN 3 KLF, AND FINISHED GRADES DO NOT DIFFER FROM NATURAL GRADE BY MORE THAN 5 FEET. 2. FOOTINGS SHALL BE CARRIED TO LOWER ELEVATIONS THAN THOSE SHOWN ON THE DRAWINGS IF REQUIRED BY THE GEOTECHNICAL ENGINEER OR TESTING LAB TO REACH SOIL CAPABLE OF PROVIDING THE DESIGN NET ALLOWABLE SOIL BEARING PRESSURE. ALL EXPANSIVE AND/OR LOOSE SOILS BELOW STRUCTURAL FOUNDATIONS SHALL BE REMOVED AND REPLACED AS DIRECTED HEREIN. 3. MINIMUM SUBGRADE PREPARATION REQUIREMENTS ARE AS FOLLOWS: 1. PREPARE SUBGRADE AND UNDERFLOOR FILL TO A POINT THAT EXTENDS 3'-0" (MINIMUM) BEYOND THE LIMITS OF THE FOUNDATIONS. 2. COMPACT ALL FILL UNDER BUILDING TO 98% MAXIMUM DRY DENSITY AS DETERMINED BY ASTM D698. 3. PLACE IN LIFTS OF 8" (MAXIMUM) LOOSE THICKNESS WHEN USING LARGE RIDING COMPACTORS (REDUCE THICKNESS AS NECESSARY FOR SMALLER EQUIPMENT). 4. SLABS ON GRADE SHALL BE SUPPORTED ON A BASE LAYER OF POROUS FILL (WASHED STONE OR CLEAN SAND) WITH A MINIMUM THICKNESS OF 4". 4. FIELD COMPACTION SHALL BE VERIFIED WITH AT LEAST ONE TEST PER 2,000 SQUARE FEET PER LIFT (AT LEAST ONE PER LIFT), IN ACCORDANCE WITH ASTM D1556 (SAND-CONE METHOD), ASTM D6938 (NUCLEAR METHODS, SHALLOW DEPTH), ASTM D2167 (RUBBER BALLOON METHOD), AND/OR ASTM D2937 (DRIVE-CYLINDER METHOD). SEE SPECIFICATIONS FOR OTHER TESTING REQUIREMENTS. 5. WALLS RETAINING SOIL SHALL BE TEMPORARILY BRACED DURING BACKFILLING AND UNTIL ALL SUPPORTING SOIL AND SLABS ARE IN PLACE AND ARE AT DESIGN STRENGTH UNLESS NOTED OTHERWISE ON PLANS AND DETAILS. 6. WALLS RETAINING SOIL HAVE BEEN DESIGNED UTILIZING THE FOLLOWING PARAMETERS: MOIST SOIL UNIT WEIGHT 120 PCF ACTIVE PRESSURE COEFFICIENT 0.33 AT-REST PRESSURE COEFFICIENT 0.55 PASSIVE PRESSURE COEFFICIENT 2.50 COEFFICIENT OF FRICTION 0.35 7. UTILITY LINES SHALL NOT BE PLACED THROUGH OR BELOW FOUNDATIONS WITHOUT APPROVAL OF THE STRUCTURAL ENGINEER. CONTRACTOR SHALL SUBMIT DETAILED DRAWINGS OF ALL SUCH CONDITIONS PRIOR TO CONSTRUCTION. 10 50 100 500 EFFECTIVE WIND AREA (SF) 1 2 3 4 5ROOFWALLZONE 2018 NORTH CAROLINA BUILDING CODE (2015 INTERNATIONAL BUILDING CODE WITH REVISIONS) MINIMUM DESIGN LOADS FOR BUILDINGS AND OTHER STRUCTURES (ASCE/SEI 7-10) BUILDING CODE REQUIREMENTS FOR STRUCTURAL CONCRETE (ACI 318-14) BUILDING CODE REQUIREMENTS|SPECIFICATIONS FOR MASONRY STRUCTURES (ACI 530|530.1-13) SPECIFICATION FOR STRUCTURAL STEEL BUILDINGS (AISC 360-10) NATIONAL DESIGN SPECIFICATION FOR WOOD CONSTRUCTION (ANSI/AWC NDS-2015) NORTH AMERICAN SPECIFICATION FOR THE DESIGN OF COLD-FORMED STEEL STRUCTURAL MEMBERS (AISI S100-12) DESIGN CRITERIA 1. PROJECT LOCATION: UNION COUNTY, NC 2. APPLICABLE CODES: 3. RISK CATEGORY:II 4. DEFLECTION: FLOOR FRAMING L/240 FOR TOTAL LOADING (1.50" FOR 30' SPAN), L/360 FOR LIVE LOADING (1.00" FOR 30' SPAN) ROOF FRAMING L/180 FOR TOTAL LOADING (2.00" FOR 30' SPAN), L/240 FOR LIVE LOADING (1.50" FOR 30' SPAN) MEMBERS SUPPORTING BRICK L/600 FOR LIVE LOADING (0.60" FOR 30' SPAN) STRUCTURAL DRIFT LIMITS WIND, H/400 (USING V = 115 MPH AND MEAN RECURRENCE INTERVAL OF 50 YEARS) SEISMIC, PER ASCE 7 12.12 5. LIVE LOADS: UNIFORM (PSF)CONCENTRATED (LB) OFFICE 65*2,000 PUBLIC AREAS, LOBBIES 100 2,000 ROOF 20 300 * ADDITIONAL 15 PSF PARTITION LOAD INCLUDED 6. SNOW LOAD: GROUND SNOW LOAD pg = 10 PSF IMPORTANCE FACTOR Is = 1.0 SNOW EXPOSURE FACTOR Ce = 1.0 THERMAL FACTOR Ct = 1.0 FLAT SNOW ROOF LOAD pf = 10 PSF 7. WIND LOAD: BASIC DESIGN WIND SPEED V = 115 MPH (ALLOWABLE STRESS DESIGN WIND SPEED, Vasd = 90 MPH) EXPOSURE CATEGORY B INTERNAL PRESSURE COEFFICIENTS ±0.18 BASE SHEAR (1.0xW)Vx = 12.3k Vy = 4.8k COMPONENTS AND CLADDING - ALL EXTERIOR WALL AND ROOF COMPONENTS AND CLADDING ENGINEERED BY THE COMPONENT MANUFACTURER ARE TO BE DESIGNED BY THE MANUFACTURER'S ENGINEER FOR COMPONENTS AND CLADDING WIND LOADS AS DETERMINED PER THE GOVERNING BUILDING CODE FOR THE ULTIMATE DESIGN WIND SPEED AND EXPOSURE CATEGORY LISTED ABOVE. ALTERNATIVELY, THE COMPONENT MANUFACTURER MAY USE THE WORST-CASE PRESSURES (PSF) BELOW: 8. SEISMIC LOAD: DESIGN METHOD -EQUIVALENT LATERAL FORCE PROCEDURE SS 25.9 %g S1 10.8 %g SDS 27.5 %g SD1 17.0 %g IMPORTANCE FACTOR Ie = 1.00 SITE CLASS D (ASSUMED) SEISMIC DESIGN CATEGORY C SEISMIC FORCE-RESISTING SYSTEM - INTERMEDIATE REINFORCED MASONRY SHEAR WALLS RESPONSE MODIFICATION COEFFICIENT Rx = 3.5 Ry = 3.5 DEFLECTION AMPLIFICATION FACTOR Cdx = 2.25 Cdy = 2.25 SEISMIC RESPONSE COEFFICIENT Csx = 0.079 Csy = 0.079 BASE SHEAR (1.0xE)Vx = 17.3k Vy = 17.3k 9. FUTURE LOADS: UNLESS SPECIFICALLY NOTED, THERE ARE NO PROVISIONS MADE FOR FUTURE FLOORS, ROOFS, OR OTHER LOADS. +16 -33 +16 -46 +16 -46 +20 -21 +20 -26 +16 -24 +16 -35 +16 -35 +18 -20 +18 -22 +16 -20 +16 -31 +16 -31 +16 -18 +16 -20 +16 -20 +16 -26 +16 -26 +16 -16 +16 -16 CONTRACTOR RESPONSIBILITY 1. THE STRUCTURAL DRAWINGS AND SPECIFICATIONS (IF PROVIDED) REPRESENT THE FINISHED STRUCTURE, AND, EXCEPT WHERE SPECIFICALLY SHOWN, DO NOT INDICATE THE METHOD OR MEANS OF CONSTRUCTION. THE CONTRACTOR SHALL SUPERVISE AND DIRECT THE WORK AND SHALL BE SOLELY RESPONSIBLE FOR ALL CONSTRUCTION MEANS, METHODS, PROCEDURES, TECHNIQUES, AND SEQUENCE. ALL APPLICABLE SAFETY REGULATIONS TO BE FOLLOWED STRICTLY. 2. THE STRUCTURE HAS BEEN DESIGNED TO RESIST DESIGN LOADS ONLY AS A COMPLETED STRUCTURE. APPLICATIONS OF CONSTRUCTION LOADS TO THE PARTIALLY COMPLETED STRUCTURE SHALL BE CONSIDERED BY THE CONTRACTOR AND SO INCLUDED IN THE DESIGN OF SHORING, BRACING, FORMWORK, AND ANY OTHER SUPPORTING ELEMENTS PROVIDED FOR CONSTRUCTION OF THE STRUCTURE. DURING ERECTION AND UNTIL ALL PERMANENT CONNECTIONS ARE MADE, THE CONTRACTOR MUST PROVIDE TEMPORARY BRACING FOR THE STRUCTURE IN ALL DIRECTIONS UNTIL THE STRUCTURAL WORK IS COMPLETE. 3. ALL INTERIOR HANGING COMPONENTS (CEILING, DUCTWORK, PIPING, EQUIPMENT, ETC.) SHALL BE COORDINATED BY THE CONTRACTOR TO ENSURE LOADS APPLIED TO THE STRUCTURE DO NOT EXCEED THE LIMITS SHOWN IN THE DESIGN CRITERIA OR ELSEWHERE IN THE DRAWINGS. THE CONTRACTOR SHALL BE RESPONSIBLE FOR THE ADEQUACY OF THE CONNECTIONS TO THE SUPPORTING STRUCTURAL ELEMENTS AND THE ADEQUACY OF THE HANGING SYSTEM TO SUPPORT THE COMPONENTS. 4. ALL ARCHITECTURAL, ELECTRICAL, MECHANICAL, AND PLUMBING COMPONENTS NOT SHOWN ON THE STRUCTURAL DRAWINGS, THAT FRAME TO THE UNDERSIDE OF STRUCTURE ABOVE, SHALL BE DETAILED AND FRAMED BY THE CONTRACTOR TO ALLOW FOR DEFLECTION OF THE STRUCTURAL FRAMING. SEE THE DESIGN CRITERIA FOR THE LIMITS USED IN THE DESIGN. 5. PRINCIPAL OPENINGS IN THE STRUCTURE ARE SHOWN ON THESE DRAWINGS. THE CONTRACTOR SHALL EXAMINE THE ARCHITECTURAL, MECHANICAL, ELECTRICAL, AND PLUMBING DRAWINGS FOR ALL REQUIRED OPENINGS. SUPPORT FRAMING FOR ALL OPENINGS SHALL BE PROVIDED AND INSTALLED PER TYPICAL DETAILS HEREIN WHETHER SHOWN ON THESE DRAWINGS OR NOT. THE CONTRACTOR SHALL VERIFY SIZE AND LOCATION OF ALL OPENINGS WITH ALL SUBCONTRACTORS AND THEIR APPROVED SHOP DRAWINGS PRIOR TO CONSTRUCTION. 6. ALL EXTERIOR WALL AND ROOF COMPONENTS AND CLADDING ENGINEERED BY THE COMPONENT MANUFACTURER ARE TO BE DESIGNED BY THE MANUFACTURER'S ENGINEER FOR COMPONENTS AND CLADDING WIND LOADS NOTED IN THE DESIGN CRITERIA. 7. ALL ARCHITECTURAL, ELECTRICAL, MECHANICAL, AND PLUMBING COMPONENTS ARE TO BE ATTACHED AS REQUIRED BY ASCE/SEI 7 CHAPTER 13, "SEISMIC DESIGN REQUIREMENTS FOR NONSTRUCTURAL COMPONENTS". EACH INDIVIDUAL CONTRACTOR RESPONSIBLE FOR THE COMPONENT MUST PROVIDE PROJECT SPECIFIC DESIGN AND DOCUMENTATION PREPARED BY AN ENGINEER LICENSED IN THE STATE IN WHICH THE PROJECT IS LOCATED. CHAPTER 13 DEFINES THE FORCE REQUIRED TO SUPPORT THE COMPONENT FOR THE ANCHORAGE AND BRACING. THE COST OF PREPARING THIS INFORMATION AND DESIGN SHALL BE INCLUDED IN EACH CONTRACTOR’S BID THAT IS PROVIDING THE COMPONENT. 8. SEVERAL ITEMS NOTED HEREIN (WHERE CHECKED) AND IN THE SPECIFICATIONS REQUIRE THE CONTRACTOR TO ENGAGE A PROFESSIONAL ENGINEER LICENSED IN THE STATE IN WHICH THE PROJECT IS LOCATED, TO PROVIDE DESIGN AND/OR DETAILING OF STRUCTURAL ELEMENTS. SEE INDIVIDUAL NOTES AND SPECIFICATION SECTIONS FOR ADDITIONAL INFORMATION AND REQUIREMENTS. DELEGATED DESIGN ELEMENTS INCLUDE, BUT ARE NOT LIMITED TO: SPECIALTY FOUNDATION SYSTEM POST-TENSIONED CONCRETE (LAYOUT AND STRESSING) STRUCTURAL PRECAST CONCRETE ARCHITECTURAL PRECAST CONCRETE STRUCTURAL STEEL (CONNECTIONS) PREFABRICATED METAL BUILDING STEEL STAIRS AND RAILINGS STEEL JOISTS AND STEEL JOIST GIRDERS ROOF ANCHORS NON-LOAD BEARING COLD-FORMED STEEL LOAD BEARING COLD-FORMED STEEL LIGHT GAUGE COLD-FORMED STEEL TRUSSES PREFABRICATED WOOD TRUSSES ANCHOR TIE-DOWN SYSTEM FOR WOOD SHEAR WALLS REPRODUCTION 1. THE USE OF REPRODUCTIONS OF THESE CONTRACT DRAWINGS BY ANY CONTRACTOR, SUBCONTRACTOR, ERECTOR, FABRICATOR, OR MATERIAL SUPPLIER IN LIEU OF PREPARATION OF SHOP DRAWINGS SIGNIFIES HIS ACCEPTANCE OF ALL INFORMATION SHOWN HEREIN AS CORRECT, AND OBLIGATES HIMSELF TO ANY JOB EXPENSE, REAL OR IMPLIED, ARISING DUE TO ANY ERRORS THAT MAY OCCUR HERE ON. ADHESIVE AND MECHANICAL POST-INSTALLED ANCHORS 1. ANCHOR BOLTS, REINFORCING STEEL, THREADED RODS, STAIR HANDRAILS, AND OTHER EMBEDDED STEEL ITEMS SHALL BE SET INTO HARDENED CONCRETE WITH ADHESIVE OR MECHANICAL POST-INSTALLED ANCHORS ONLY WHERE DETAILED ON THE DRAWINGS OR WHERE APPROVED BY THE ENGINEER OF RECORD. 2. PRE-APPROVED MANUFACTURERS ARE HILTI, SIMPSON STRONG-TIE, AND DEWALT. WHERE DETAILS INDICATE SPECIFIC ADHESIVE OR MECHANICAL POST-INSTALLED ANCHORS, IT IS ACCEPTABLE AT THE CONTRACTOR'S OPTION TO SUBMIT AN ALTERNATE SIMILAR PRODUCT PROVIDED BY A DIFFERENT MANUFACTURER AS LONG AS THE MANUFACTURER'S DATA PROVIDES EQUIVALENT LOAD CAPACITY TO THE ANCHOR SPECIFIED. THE CONTRACTOR SHALL PROVIDE SIGNED AND SEALED CALCULATIONS THAT DEMONSTRATE THE ALTERNATE PRODUCT IS CAPABLE OF MEETING THE PERFORMANCE OF THE SPECIFIED ANCHOR. SUBSTITUTIONS WILL BE EVALUATED BY THEIR HAVING AN ICC-ESR SHOWING COMPLIANCE WITH THE GOVERNING BUILDING CODE FOR SEISMIC USE, LOAD RESISTANCE, INSTALLATION CATEGORY, AND THE AVAILABILITY OF COMPREHENSIVE INSTALLATION INSTRUCTIONS. ADHESIVE ANCHOR EVALUATION WILL ALSO CONSIDER CREEP, IN-SERVICE TEMPERATURE, INSTALLATION TEMPERATURE, MOISTURE CONDITION OF CONCRETE, AND DRILLING METHODS. 3. BASIS OF DESIGN FOR ADHESIVE ANCHORS DETAILED ON THE DRAWINGS INCLUDES THE FOLLOWING PARAMETERS: CRACKED CONCRETE; WATER- SATURATED CONCRETE; BASE MATERIAL BETWEEN 25 AND 100 DEGREES FAHRENHEIT; AND HOLES MADE BY HAMMER DRILL, HOLLOW DRILL BIT SYSTEM, OR CORE-DRILLING. 4. INSTALL ANCHORS PER THE MANUFACTURER'S PRINTED INSTALLATION INSTRUCTIONS, AS INCLUDED IN THE ANCHOR PACKAGING. HEED ALL LABEL WARNINGS. INSTALL IN ACCORDANCE WITH APPLICABLE SAFETY LAWS. ALL HOLES SHALL BE DRILLED WITH A DIAMETER NO LARGER THAN 1/8" GREATER THAN THE DIAMETER OF THE ANCHOR BEING INSTALLED. ALL HOLES SHALL BE CLEANED WITH COMPRESSED AIR AND SHALL BE DRY PRIOR TO INSTALLATION OF ADHESIVE. HOLES SHALL BE FREE OF ALL DELETERIOUS MATERIAL SUCH AS LAITANCE, DUST, DIRT, AND OIL. 5. ANCHOR CAPACITY IS DEPENDENT UPON SPACING BETWEEN ADJACENT ANCHORS AND PROXIMITY OF ANCHORS TO EDGE OF CONCRETE. INSTALL ANCHORS IN ACCORDANCE WITH SPACING AND EDGE CLEARANCES INDICATED ON THE DRAWINGS. 6. WHERE ADHESIVE ANCHORS ARE TO BE INSTALLED IN HOLLOW MATERIAL WITH UNKNOWN CAPACITY, THE CONTRACTOR SHALL INSTALL THE ANCHOR IN STRICT ACCORDANCE WITH MANUFACTURER’S INSTRUCTIONS. THE ADHESIVE SHALL BE INSTALLED IN THE HOLLOW BASE MATERIAL USING SCREEN TUBES SUPPLIED BY THE MANUFACTURER. THE ADHESIVE SHALL BE CAPABLE OF SUSTAINING MINIMUM TENSION AND SHEAR LOAD CAPACITIES NOTED ON THE DRAWINGS MULTIPLIED BY A FACTOR OF SAFETY OF 4. ALL HARDWARE AND MATERIAL SHALL BE SUPPLIED BY THE ANCHOR MANUFACTURER. 7. CONTRACTOR PERFORMING ADHESIVE WORK SHALL BE AN APPROVED CONTRACTOR BY THE MANUFACTURER FURNISHING THE ADHESIVE MATERIALS, AND SHALL HAVE NO LESS THAN FIVE YEARS EXPERIENCE IN THE VARIOUS TYPES OF ADHESIVE RELATED WORK REQUIRED IN THIS PROJECT. ALTERNATIVELY, THE CONTRACTOR SHALL ARRANGE FOR A REPRESENTATIVE OF THE ANCHOR MANUFACTURER TO PROVIDE ONSITE INSTALLATION TRAINING FOR ALL ANCHOR PRODUCTS SPECIFIED. DOCUMENTATION THAT ALL PERSONNEL INSTALLING ANCHORS ARE TRAINED SHALL BE SUBMITTED TO THE ENGINEER OF RECORD PRIOR TO THE COMMENCEMENT OF ANCHOR INSTALLATION. 8. THE ULTIMATE TENSION AND SHEAR CAPACITIES SHALL BE DETERMINED BY A JOB SITE TEST PERFORMED ON A MINIMUM OF FIVE INSTALLED SAMPLES WHICH ARE REPRESENTATIVE OF THE ACTUAL INSTALLATIONS. TESTING SHALL BE PERFORMED BY THE ADHESIVE ANCHOR MANUFACTURER OR HIS APPROVED REPRESENTATIVE AND SHALL BE DOCUMENTED FOR THE DESIGN PROFESSIONAL. ABBREVIATIONS @ & Ø AB ACI ADDL ADH AFF AISC AISI ALT ARCH ASTM AWS B/ or BOT BCX BFB BFF BLDG BM BOS BRG BTWN CANT CJ CL CLR CMU COL CONC CONN CONST JT CONT CONTR COORD CTRD d DBA DEFL DEPR DET DIAG DIM DIST DWG(S) DWL(S) EA EE EF EJ EL ELEV EMBED ENGR EOD EOS EQ EQUIP EW EXIST EXP EXT FDN FFE FOM FOW FS FTG GA GALV GT AT AND DIAMETER ANCHOR BOLTS AMERICAN CONCRETE INSTITUTE ADDITIONAL ADHESIVE ABOVE FINISHED FLOOR AMERICAN INSTITUTE OF STEEL CONSTRUCTION AMERICAN IRON AND STEEL INSTITUTE ALTERNATE ARCHITECT'S / ARCHITECTURAL AMERICAN SOCIETY FOR TESTING AND MATERIALS AMERICAN WELDING SOCIETY BOTTOM BOTTOM CHORD EXTENSION BOTTOM FLANGE BRACE BELOW FINISHED FLOOR BUILDING BEAM BOTTOM OF STEEL BEARING BETWEEN CANTILEVER CONTROL JOINT CENTERLINE CLEAR CONCRETE MASONRY UNIT COLUMN CONCRETE CONNECTION CONSTRUCTION JOINT CONTINUOUS CONTRACTOR COORDINATE CENTERED NAILS (PENNY) DEFORMED BAR ANCHOR DEFLECTION DEPRESSION / DEPRESSED DETAIL DIAGONAL DIMENSION DISTANCE DRAWING(S) DOWEL(S) EACH EACH END EACH FACE EXPANSION JOINT ELEVATION ELEVATOR EMBEDDED / EMBEDMENT ENGINEER EDGE OF DECK EDGE OF SLAB EQUAL EQUIPMENT EACH WAY EXISTING EXPANSION EXTERIOR FOUNDATION FINISHED FLOOR ELEVATION FACE OF MASONRY FACE OF WALL FAR SIDE FOOTING GAUGE GALVANIZED GIRDER TRUSS HD HI HORIZ HSS INT JT K KB KSI LB LBS LLH LLV LO LOC LSH LSV LWC MAX MC MCJ MECH MFR MID MIN MISC MOW MP NA or N/A No or # NS NTS NWC OC OPNG OPP PAF PED PL PSF PSI PT P-T REF REINF REQD SB SCHD SIM SOG SPEC(S) SQ STD STIFF STIRR STL STR T/ TCX TOC TOF TOS TOW TYP UNO VERT VIF W/ WWF WP HEADED HIGH HORIZONTAL HOLLOW STRUCTURAL SECTION INTERIOR JOINT KIP(S) KNEE BRACE KIPS PER SQUARE INCH LONG BAR POUNDS LONG LEG HORIZONTAL LONG LEG VERTICAL LOW LOCATION LONG SIDE HORIZONTAL LONG SIDE VERTICAL LIGHT WEIGHT CONCRETE MAXIMUM MOMENT CONNECTION MASONRY CONTROL JOINT MECHANICAL MANUFACTURER MIDDLE MINIMUM MISCELLANEOUS MIDDLE OF WALL MASONRY PILASTER NOT APPLICABLE NUMBER NEAR SIDE NOT TO SCALE NORMAL WEIGHT CONCRETE ON CENTER OPENING OPPOSITE HAND POWDER ACTUATED FASTENER PEDESTAL PLATE POUNDS PER SQUARE FOOT POUNDS PER SQUARE INCH PRESSURE TREATED POST-TENSIONED REFERENCE REINFORCING REQUIRED SHORT BAR SCHEDULE SIMILAR SLAB ON GRADE SPECIFICATION(S) SQUARE STANDARD STIFFENER STIRRUP(S) STEEL STRUCTURAL TOP TOP CHORD EXTENSION TOP OF CONCRETE TOP OF FOOTING TOP OF STEEL TOP OF WALL TYPICAL UNLESS NOTED OTHERWISE VERTICAL VERIFY IN FIELD WITH WELDED WIRE FABRIC WORK POINT SYMBOL LEGEND SYMBOL MEANING <No>TOP OF FOOTING, GRADE BEAM, PILE CAP, OR DRILLED PIER. ELEVATION RELATIVE TO REFERENCE ELEVATION. STEP IN TOP OF FOOTING ELEVATION, SEE "TYPICAL STEP IN WALL FOOTING" DETAIL. ELEVATION RELATIVE TO REFERENCE ELEVATION. No DEPRESSED OR RAISED SLAB ELEVATION, SEE "TYPICAL STEP IN SLAB ON GRADE" DETAIL. ELEVATION RELATIVE TO REFERENCE ELEVATION. SLOPED | STEPPED SLAB. [No]TOP OF WALL OR PEDESTAL. ELEVATION RELATIVE TO REFERENCE ELEVATION. SPOT ELEVATION. ELEVATION RELATIVE TO REFERENCE ELEVATION. (No) | [+No]TOP OF STEEL/JOIST BEARING ELEVATION | TOP OF STEEL ABOVE STEEL/JOIST BEARING ELEVATION. <No><No> SPAN DIRECTION OF METAL ROOF DECK, SEE "TYPICAL 1 1/2" METAL ROOF DECK" DETAIL. CONSTRUCTION SHALL BE 1 1/2"-22GA METAL ROOF DECK. MP#MASONRY PILASTER TYPE, SEE "TYPICAL MASONRY PILASTERS" DETAIL. ML#MASONRY LINTEL TYPE, SEE "TYPICAL LOAD BEARING LINTELS" DETAIL. BP#STEEL BEARING PLATE TYPE, SEE "TYPICAL STEEL BEAM BEARING" DETAIL. MSW#MASONRY SHEAR WALL TYPE, SEE SCHEDULE. D1 101 N TRYON ST SUITE 1400 CHARLOTTE, NC 28202 T 704.334.7925 FIRM LICENSE #F-1536 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: PROJECT #S25087 10/21/2025 S0.01 GENERAL NOTES, ABBREVIATIONS, AND SYMBOL LEGEND 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS No. Description Date 43 6" CONCRETE SLAB ON GRADE WF2.0 WF2.0 <-2'-0"><-2'-0">WF2.0WF3.6<-2'-0">27'-4 3/4"11'-4 3/4"7'-3 1/4"43'-8 3/4"62'-4 3/4"1 S2.11 _______ MSW1 MSW1MSW1CMU CJ MSW1 1 S2.11 _______ CMU CJ MSW2CMU CJ CMU CJ 3 S2.11 _______ 1 S2.11 _______ 2 S2.11 _______ 1 S2.11 _______ <-2'-0"> <-2'-8"> <-2'-0"> <-2'-0"> <-2'-8"><-2'-0"><-2'-8"><-2'-0"> <-2'-8"> <-2'-0"> <-2'-0">WF3.6<-2'-0">1'-10 1/2" FOUNDATION PLAN NOTES: 1. SEE S0.01 FOR GENERAL NOTES, ABBREVIATIONS, AND SYMBOL LEGEND. 2. REFERENCE FINISHED FLOOR ELEVATION 0'-0". SEE CIVIL DRAWINGS FOR ACTUAL ELEVATION. 3. SEE S3.01 FOR TYPICAL SLAB CONSTRUCTION DETAILS. 4. TOP OF FOOTING ELEVATION 2'-0" BELOW FINISHED FLOOR ELEVATION, UNO. 5. CONTRACTOR TO COORDINATE ALL THICKENED SLAB LOCATIONS WITH ARCHITECTURAL DRAWINGS AND THE TYPICAL SLAB ON GRADE DETAILS HEREIN. ITEMS REQUIRING THICKENED SLABS MAY INCLUDE (BUT ARE NOT LIMITED TO) MASONRY PARTITIONS, STAIRS, AND INTERIOR BOLLARDS. 6. DIMENSIONS ARE TO OUTSIDE FACE OF FRAMING, UNO. REFER TO ARCHITECTURAL DRAWINGS FOR ALL WALL LOCATIONS AND DIMENSIONS. 7. SLOPE EXTERIOR SLABS, SIDEWALKS, AND PAVING AS INDICATED ON THE ARCHITECTURAL DRAWINGS. LOAD BEARING WALL LEGEND: INDICATES LOAD BEARING WALL. INDICATES LOAD BEARING MASONRY SHEAR WALL. 1 S2.11 _______HIPHIPHIPHIPGIRDER TRUSS GIRDER TRUSS D1LIGHT GAGE METAL ROOF TRUSSES @48"OC D1 D1ML1 ML1ML1ML1ML2ML1ML1ML1ML13 S2.11 _______ 2 S2.11 _______ 1 S2.11 _______LIGHT GAGE METAL ROOF TRUSSES @48"OCML1CMU CJ CMU CJ CMU CJ CMU CJ MSW1 MSW1MSW1MSW1MSW2 1 S2.11 _______ GIRDER TRUSS CHORD OF GIRDER TRUSS DOUBLE 6" RAFTERS CONNECT TO TOP ML1GIRDER TRUSST/CMU = +9'-4" ROOF FRAMING PLAN NOTES: 1. SEE S0.01 FOR GENERAL NOTES, ABBREVIATIONS, AND SYMBOL LEGEND. 2. SEE S6.01 FOR TYPICAL ROOF FRAMING DETAILS. 3. SEE 1/S4.01 FOR WALL REINFORCING KEY PLAN. 4. SEE 1/S4.01 FOR MINIMUM SEISMIC REINFORCING REQUIRED AT ALL WALLS. 5. DIMENSIONS ARE TO OUTSIDE FACE OF FRAMING, UNO. REFER TO ARCHITECTURAL DRAWINGS FOR ALL WALL LOCATIONS AND DIMENSIONS. 6. SEE ARCHITECTURAL DRAWINGS FOR ALL ROOF SLOPES. LOAD BEARING WALL LEGEND: INDICATES LOAD BEARING WALL. INDICATES LOAD BEARING MASONRY SHEAR WALL. 101 N TRYON ST SUITE 1400 CHARLOTTE, NC 28202 T 704.334.7925 FIRM LICENSE #F-1536 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: PROJECT #S25087 10/21/2025 S1.11 FOUNDATION AND ROOF FRAMING PLAN 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 1/8" = 1'-0"S1.11 1 FOUNDATION PLAN 1/8" = 1'-0"S1.11 2 ROOF FRAMING PLAN WALL FOOTING SCHEDULE MARK SIZE REINFORCEMENT WIDTH DEPTH CONTINUOUS TRANSVERSE WF2.0 2'-0" 1'-0" (3)#4 T&B #4@18"OC WF3.6 3'-6" 1'-6" (4)#6 T&B #6@18"OC No. Description Date 44 _____ S3.11 1 _____ S6.01 7 _____ S3.11 3 _____ S6.01 8 _____ S3.11 2 _____ S6.01 9 101 N TRYON ST SUITE 1400 CHARLOTTE, NC 28202 T 704.334.7925 FIRM LICENSE #F-1536 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: PROJECT #S25087 10/21/2025 S2.11 STRUCTURAL WALL SECTIONS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 3/4" = 1'-0"S2.11 1 SECTION 3/4" = 1'-0"S2.11 3 SECTION 3/4" = 1'-0"S2.11 2 SECTION No. Description Date 45 SLAB REINF, SEE SCHD; TERMINATE AT KEYED JOINT POLYETHYLENE VAPOR BARRIER POROUS SUBGRADE FILL ttsCONSTRUCTION JOINT SLAB REINF, SEE SCHD POLYETHYLENE VAPOR BARRIER POROUS SUBGRADE FILL ttsTYPICAL CONSTRUCTION AT POUR BREAK CONT 1 1/2"x2 1/2" FORMED KEYED JOINT SLAB REINF, SEE SCHD POLYETHYLENE VAPOR BARRIER POROUS SUBGRADE FILL ttsSAWED CONTROL JOINT SAWED 1/8" WIDE JOINT, SEE NOTE 4 NOTES: 1. 't' DENOTES SLAB THICKNESS, SEE PLANS. 'ts' DENOTES POROUS SUBGRADE FILL THICKNESS, SEE "FOUNDATION" GENERAL NOTES. 2. LOCATION OF SLAB ON GRADE CONSTRUCTION JOINTS SHALL BE DETERMINED BY THE CONTRACTOR. JOINT LOCATIONS SHALL BE SUBMITTED TO THE ENGINEER FOR APPROVAL PRIOR TO CONSTRUCTION. 3. SEE PLANS FOR LOCATION OF CONTROL JOINTS. WHERE NOT SHOWN ON PLAN, CONTACT THE ENGINEER. 4. SAW CUT CONTROL JOINTS WITHIN 8 HOURS OF SLAB POUR. SEE SCHEDULE FOR DEPTH OF CONTROL JOINTS. 5. 15 MIL-THICK POLYETHYLENE VAPOR BARRIER TO BE PLACED UNDER ALL SLABS, TURNDOWNS, TRENCHES, TRENCH DRAINS, GRADE BEAMS, ETC. WHERE SLAB IS THICKER THAN 6", PROVIDE ADDL 1/2"Ø x1'-6" LG GREASED DOWELS @2'-6"OC TYPICAL SLAB ON GRADE REINFORCING (UNO) 6"#3@12"OC EW 2" 1 1/2" THICKER THAN 8" SEE PLAN 1/2" BELOW SAWED CJ t/4 t REINFORCING CLEAR COVER FROM TOP OF SLAB SAWED CJ DEPTH DRILL SLAB AND SET BARS IN APPROVED ADHESIVE #4@18"OC ALL AROUND, TYP ROUGHEN SURFACE OF SLAB; TREAT AS CONST JT #4 CONT ALL AROUND WWF 4x4-W4.0xW4.0 NOTES: 1. THE EXACT SIZE, SHAPE, AND LOCATION OF EQUIPMENT/HOUSEKEEPING PADS SHALL BE DETERMINED BY THE CONTRACTOR AFTER APPROVAL OF EQUIPMENT SHOP DRAWINGS. ANCHOR BOLTS WHERE REQUIRED SHALL BE SIZED AND LOCATED ACCORDING TO MANUFACTURER'S REQUIREMENTS. 6" SLAB ON GRADE, SEE PLAN PLANSEETO 12"PADS UPMAX2 1/2"3/4" CHAMFER, TYP WALL OR OTHER OBSTRUCTION (2)#4 x3'-0" LG ADDL AT ALL CORNERS WHERE NO CJ EXISTS 2"1'-6"1'-6"2"2"SAWCUT TERMINATION OF SAWCUT SAWCUT (2)#4 x3'-0" LG ADDL AT LOC WHERE A CJ TERMINATES NOT AT A SLAB EDGE NOTES: 1. THE EXACT SIZE, SHAPE, AND LOCATION OF EQUIPMENT PADS SHALL BE DETERMINED BY THE CONTRACTOR AFTER APPROVAL OF EQUIPMENT SHOP DRAWINGS. ANCHOR BOLTS WHERE REQUIRED SHALL BE SIZED AND LOCATED ACCORDING TO MANUFACTURER'S REQUIREMENTS. 2. INCREASE DEPTH AS REQUIRED BY THE GEOTECHNICAL REPORT FOR AREA- SPECIFIC FREEZE-THAW DEPTHS. CONCRETE TO BE 4,500 PSI, AIR-ENTRAINED #6@12"OC EA WAY FINISHED GRADE OR PAVING, SEE CIVIL 3/4" CHAMFER, TYP 8"MIN4"SEE NOTE 21'-6" MINTYP 1'-0"CLR3"1 2 OPTION 1 CONCRETE TO BE 4,500 PSI, AIR-ENTRAINED #6@12"OC EA WAY, T&B FINISHED GRADE OR PAVING, SEE CIVIL 3/4" CHAMFER, TYP MIN4"SEE NOTE 21'-6" MINOPTION 2 (2)#6 CONT, TYP 101 N TRYON ST SUITE 1400 CHARLOTTE, NC 28202 T 704.334.7925 FIRM LICENSE #F-1536 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: PROJECT #S25087 10/21/2025 S3.01 SLAB ON GRADE DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 1" = 1'-0"S3.01 1 TYPICAL SLAB ON GRADE 3/4" = 1'-0"S3.01 3 TYPICAL EQUIPMENT PAD 3/4" = 1'-0"S3.01 4 TYPICAL SLAB AT CORNERS 3/4" = 1'-0"S3.01 8 TYPICAL AT CONTROL JOINT TERMINATION 3/4" = 1'-0"S3.01 9 TYPICAL EXTERIOR EQUIPMENT PAD No. Description Date 46 1 1 CONT FTG REINF, SEE SECTIONS STEP BARS, SIZE AND SPACING TO MATCH FTG REINF CONT FTG REINF, SEE SECTIONS LAP BARS 24" MIN Hx2 2'-0" MAXH, SEE PLANTYP3" CLRHSEE SECTIONSSEE SECTIONSTOF SEE PLAN TOF SEE PLAN SEE SCHEDULE FOR LAP SEE SCHEDULE FOR LAPFOOTING, SEE PLAN AND OTHER DETAILS REBAR, SEE OTHER SECTIONS MATCH BAR SIZE SEE SCHEDULE FOR LAP SEE SCHEDULE FOR LAPREBAR, SEE OTHER SECTIONS MATCH BAR SIZE MIN 2'-0" 2'-0" MAX AS REQD MIN 2'-0" FOUNDATION WALL, SEE OTHER SECTIONS SECTIONSSEELAP TO MATCH FTG REINF SLEEVE THRU WALL MIN 2" LARGER THAN PIPE; MAINTAIN 6" CLR DIST BTWN PIPE AND FTG UTILITY PIPING, SEE OTHER DWGS TYP FTG REINF, SEE OTHER SECTIONS 1 1 8" CMU LINTEL W/(2)#5; MIN 8" BEARING EA END PIPE THRU FOOTING TOF SEE PLAN CONCRETE REINFORCING DOWEL EMBEDMENT EMBEDMENT, "D" f'c = 3,000 PSI f'c = 4,000 PSI f'c = 5,000 PSI #3 6" BAR SIZE LEG DIM, "L" 6"6" 6" #4 8"8"7" 6" #5 10"10"9"8" #6 12"12" 10" 9" #7 14" 14" 12" 11" #8 16" 16" 14" 12" #9 19" 18" 15" 14" #10 22" 20" 17" 15" #11 24" 22" 19" 17" "D"SPLICE LENGTH, SEE MASONRY OR CONCRETE REINFORCING SPLICE SCHD "L" "R"CONCRETE COLD JOINT "R" = BAR RADIUS PER ACI 315 NOTES: 1. FOR CONCRETE STRENGTHS NOT PROVIDED, USE THE EMBEDMENT LENGTH FOR THE LOWER CONCRETE STRENGTH AS SHOWN IN THE TABLE. 2. DOWEL LENGTHS BASED ON NORMAL WEIGHT CONCRETE. FOR LIGHT WEIGHT, INCREASE DOWEL LENGTH "D" BY 30%. 3. SIDE COVER ON BARS MUST BE GREATER THAN 2 1/2". END COVER ON 90° HOOKED BARS MUST BE GREATER THAN 2". 4. FOR EPOXY-COATED BARS, INCREASE THE DOWEL LENGTH "D" BY 20%. CONCRETE REINFORCING SPLICES f'c = 3,000 PSI f'c = 5,000 PSI #3 BAR SIZE 1'-10"1'-5" #4 2'-4"1'-10" #5 3'-0" 2'-4" #6 3'-7" 2'-9" #7 5'-2" 4'-1" #8 5'-11" 4'-8" #9 6'-6" 5'-3" #10 7'-6" 5'-10" #11 8'-4" 6'-6" f'c = 4,000 PSI 1'-7" 2'-1" 2'-7" 3'-1" 4'-6" 5'-2" 5'-10" 6'-6" 7'-3" SPLICE LENGTH NOTES: 1. FOR CLASS B LAP SPLICE, SPLICE LENGTH = 1.3 x DEVELOPMENT LENGTH. 2. APPLIES TO BOTTOM BARS ONLY (LESS THAN 12" OF FRESH CONCRETE BELOW BAR). 3. APPLIES WHERE THE CLEAR COVER IS GREATER THAN THE BAR DIAMETER. 4. WHEN MORE THAN 12" OF FRESH CONCRETE BELOW SPLICE, THEN INCREASE SPLICE TO 1.3 x SPLICE LENGTH. 101 N TRYON ST SUITE 1400 CHARLOTTE, NC 28202 T 704.334.7925 FIRM LICENSE #F-1536 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: PROJECT #S25087 10/21/2025 S3.02 FOUNDATION DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 3/4" = 1'-0"S3.02 3 TYPICAL STEP IN WALL FOOTING 3/4" = 1'-0"S3.02 4 TYPICAL FOOTING CORNER 3/4" = 1'-0"S3.02 7 TYPICAL UTILITY BELOW FOOTING 3/4" = 1'-0"S3.02 2 DOWEL EMBEDMENT LENGTH SCHEDULE 3/4" = 1'-0"S3.02 5 CONCRETE REINFORCING SPLICE SCHEDULE No. Description Date 47 SEE SECTION BEYOND FOR FTG INFORMATION SLAB ON GRADE, SEE PLAN ARCH DWGSSEE8" CMU, GROUT SOLID CONST JT PAVING, SEE CIVIL #4 NOSING BAR CONT SLOPE 6" CMU, GROUT SOLID FFE SEE PLAN TOF SEE PLAN8"SEE SCHDSEE SCHD MASONRY VENEER W/ TIES @16"OC, SEE ARCH FINISH GRADE, SEE CIVIL GROUT SOLID BELOW GRADE 8" CMU, SEE SCHD FOR REINF EJ MATERIAL SLAB ON GRADE, SEE PLAN GROUT CMU SOLID BELOW GRADE 4" CMU GROUTED SOLID SEE FTG SCHD FOR REINF DOWELS TO MATCH SIZE AND SPACING OF VERT REINF, CENTER IN WALL8" MINFFE SEE PLAN TOF SEE PLAN SEE SCHDSEE SCHD EQ EQ WALL BEYOND PAVING, SEE CIVIL 6" CMU, GROUT SOLID SLAB ON GRADE, SEE PLAN 8" CMU, GROUT SOLID SEE SECTION BEYOND DOOR FOR FTG LOCATION AND INFO #4 NOSING BAR FFE SEE PLAN TOF SEE PLAN SEE SCHDSEE SCHD 101 N TRYON ST SUITE 1400 CHARLOTTE, NC 28202 T 704.334.7925 FIRM LICENSE #F-1536 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: PROJECT #S25087 10/21/2025 S3.11 TYPICAL FOUNDATION DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 3/4" = 1'-0"S3.11 3 TYPICAL SLAB ON GRADE AT DOOR 3/4" = 1'-0"S3.11 1 TYPICAL EXTERIOR CMU WALL FOOTING 3/4" = 1'-0"S3.11 2 TYPICAL SLAB ON GRADE AT PAVING No. Description Date 48 (2)#5 (MIN) WITHIN 16" OF TOP OF PARAPET (1)#5 (MIN) TOP AND BOT OF OPNGS WIDER THAN 16" CONTROL JOINT (CJ) DOWELS INTO FTG TO MATCH SIZE AND SPACING OF VERT REINF; PROVIDE STD HOOK SEE INDIVIDUAL WALL SECTIONS FOR ROOF CONN DETAILS AND REINF REQUIREMENTS VERT BAR WITHIN 8" OF CORNERS AND ENDS OF WALLS; MATCH TYP BAR SIZE OF WALL VERT BAR FULL HEIGHT EA SIDE OF OPNGS WIDER THAN 16"; MATCH TYP BAR SIZE OF WALL NOTES: 1. REINFORCING SHOWN IS A MINIMUM REQUIREMENT, INDIVIDUAL WALL SECTION REINFORCING REQUIREMENTS (SUCH AS NUMBER OR SIZE OF BARS) SHALL TAKE PRECEDENCE OVER THE REQUIREMENTS SHOWN HEREIN. SEE INDIVIDUAL WALL SECTIONS AND SCHEDULES FOR VERTICAL REINFORCING REQUIREMENTS. 2. ALL DISCONTINUOUS REINFORCEMENT SHALL BE LAPPED PER MINIMUM SPLICE AND EMBEDMENT LENGTH SCHEDULE. 3. VERTICAL STEEL MUST BE SECURED IN PLACE BEFORE THE BLOCKS ARE LAID. ALL VERTICAL REINFORCEMENT SHALL BE CONTINUOUS THROUGH MASONRY LINTELS AND BOND BEAMS, UNO. 4. AT OPENINGS WHERE STEEL BEAM LINTELS ARE PROVIDED, REINFORCE THE JAMB CELL TO THE BEARING ELEVATION OF THE LINTEL, AND REINFORCE THE NEXT ADJACENT CELL PAST THE END OF THE BEAM FULL HEIGHT AS SHOWN IN THIS DETAIL. 5. DETAIL DOES NOT APPLY TO INTERIOR NON-LOAD BEARING PARTITION WALLS. 6. PROVIDE MINIMUM (2) LEGS OF W1.7 HORIZONTAL JOINT REINFORCING @ 16"OC VERTICALLY. 24" OR 40 BAR Ø GREATER OF VERT BARS WITHIN 8" OF CONTROL JOINT (CJ) GENERAL GROUTING REQUIREMENTS: 1. ALL REINFORCED CELLS SHALL BE GROUTED SOLID. 2. REINFORCING BARS SHALL BE IN PROPER POSITION PRIOR TO PLACEMENT OF GROUT, NOT PUSHED DOWN INTO PREVIOUSLY PLACED GROUT. SAME REQUIREMENT APPLIES FOR EMBEDDED BOLTS AND FASTENERS. 3. MORTAR BEDDING UNDER THE FIRST COURSE OF BLOCK CELLS TO BE GROUTED SHALL PERMIT GROUT TO COME INTO DIRECT CONTACT WITH FOUNDATION. 4. PLACE MORTAR ON CROSS WEBS ADJACENT TO ALL GROUTED CELLS. 5. MORTAR THAT PROJECTS MORE THAN 1/2" INTO CELLS THAT ARE TO BE GROUTED SHALL BE REMOVED. 6. GROUTED CELLS SHALL BE MECHANICALLY VIBRATED DURING PLACEMENT OF GROUT. TEN MINUTES AFTER PLACING GROUT, EACH GROUTED CELL SHALL BE RECONSOLIDATED WITH A VIBRATOR. 7. METAL LATH SHALL BE PLACED UNDER ALL BOND BEAMS IN ORDER TO CONTAIN GROUT. FELT OR OTHER BOND BREAKING MATERIAL IS NOT PERMITTED. AS AN ALTERNATIVE TO THIS, "U"-SHAPED LINTEL BLOCKS MAY BE USED FOR BOND BEAMS. 8. EITHER LOW LIFT GROUTING OR HIGH LIFT GROUTING PROCEDURES MAY BE UTILIZED, AT THE CONTRACTOR'S OPTION. LOW LIFT GROUTING PROCEDURE: 1. LAY WALL TO MAXIMUM OF 5'-0". 2. CLEAN MORTAR AND OTHER DEBRIS FROM CELLS TO BE GROUTED. 3. PLACE REINFORCING BARS IN PROPER POSITION. 4. PLACE GROUT UP TO LIFT HEIGHT AND VIBRATE. HIGH LIFT GROUTING PROCEDURE: 1. CLEANOUT OPENINGS SHALL BE PROVIDED IN THE FACE SHELLS OF THE BOTTOM COURSE OF ALL CELLS TO BE GROUTED. OPENINGS SHALL BE LARGE ENOUGH TO ALLOW REMOVAL OF DEBRIS. 2. LAY WALL TO MAXIMUM POUR HEIGHT AND CLEAN DEBRIS FROM OPENINGS. PLACE REINFORCING BARS IN PROPER POSITION. 3. CLEAN MORTAR AND OTHER DEBRIS FROM CELLS TO BE GROUTED. 4. MASONRY SHALL CURE A MINIMUM OF 4 HOURS PRIOR TO GROUTING. 5. PLACE GROUT TO THE FOLLOWING HEIGHTS: MAXIMUM LIFT HEIGHT IS 5'-0"; MAXIMUM POUR HEIGHT IS 12'-0" UNLESS EXPRESSLY COORDINATED WITH THE STRUCTURAL ENGINEER. 6. AFTER THE LIFT IS POURED, VIBRATE TO ELIMINATE ALL AIR VOIDS. WAIT BETWEEN 3 AND 10 MINUTES, THEN RECONSOLIDATE BY VIBRATING AGAIN. CONTINUE THIS PROCEDURE FOR FULL POUR HEIGHT. RECONSOLIDATE THE PRIOR LIFT BY EXTENDING THE VIBRATOR THROUGH THE CURRENT LIFT INTO THE PREVIOUS LIFT. 7. GROUT SLUMP MUST BE MAINTAINED BETWEEN 10 AND 11 INCHES FOR HIGH LIFT GROUTING. STOP LIFTS 1 1/2" (MIN) ABOVE OR BELOW BED JOINT TO FORM A SHEAR KEY CONTINUOUS VERT REBAR FULL POUR HEIGHT GROUTED CELLS DOWELS TO MATCH SIZE AND SPACING OF VERT REINF; PROVIDE STD HOOK PROVIDE CLEANOUT FOR HIGH LIFT GROUTING WITH MIN OPENING DIMENSION OF 3"x3" REBAR MUST EXTEND ABOVE THE POUR HEIGHT SUFFICIENT FOR LAP SPLICE LENGTH LIFTLIFTPOUR HEIGHTPROVIDE FULL WEB MORTAR BEDDING AT GROUTED CELLS MINIMUM SPLICE AND EMBEDMENT LENGTH SCHEDULE #8 VERTICAL REINFORCING MASONRY WALL SEE DOWEL EMBEDMENT LENGTH SCHEDULE LENGTHLAP SPLICELENGTHLAP SPLICE#7 #6 #5 #4 #3 BAR SIZE 48" 42" 36" 30" 24" 18" LAP SPLICE NOTES: 1. PROVIDE DOWELS TO FOUNDATION MATCHING SIZE OF VERTICAL REINFORCING, TYPICAL. SEE GENERAL NOTES OR MINIMUM SPLICE AND EMBEDMENT LENGTH SCHEDULE FOR LAP REQUIREMENTS. VERTICAL REINF, SEE OTHER DETAILS HORIZONTAL JOINT REINF PROVIDE VERTICAL REINF BAR IF END OF WALL REINF IS NOT SPECIFIED LAP JOINT REINF AT CORNERS, TYP NOTES: 1. PROVIDE DOWELS TO FOUNDATION MATCHING SIZE OF VERTICAL REINFORCING, TYPICAL. SEE GENERAL NOTES OR MINIMUM SPLICE AND EMBEDMENT LENGTH SCHEDULE FOR LAP REQUIREMENTS. 2. ALL CONTROL JOINT LOCATIONS SHALL BE COORDINATED WITH THE ARCHITECTURAL DRAWINGS. FOR INTERIOR PARTITION WALLS, JOINTS SHALL HAVE A MAXIMUM SPACING DETERMINED FROM THE LESSER OF 1 1/2 TIMES THE WALL HEIGHT AND 25 FEET. FOR STRUCTURAL WALLS, CONTACT THE ENGINEER OF RECORD IF JOINTS ARE NOT LOCATED ON PLAN. 3. MASONRY WALL CONTROL JOINTS SHALL NOT BE LOCATED WITHIN 24" OF THE EDGES OF WALL OPENINGS. 4. DO NOT INSTALL CONTROL JOINTS IN STAIR OR ELEVATOR CORE WALLS. 5. MASONRY WALL CONTROL JOINTS DO NOT NECESSARILY ALIGN WITH VENEER CONTROL JOINT LOCATIONS. DO NOT INSTALL MASONRY WALL CONTROL JOINTS ONLY AT VENEER JOINT LOCATIONS. 6. WHERE A CONTROL JOINT OCCURS WITHIN A MASONRY SHEAR WALL, END WALL REINFORCING MUST BE INSTALLED ON EACH SIDE OF THE JOINT. VERTICAL REINF, SEE OTHER DETAILS REINF CELLS ADJACENT TO JOINT USING QUANTITY AND SIZE BARS INDICATED IN OTHER DETAILS JOINT, SEE ARCH FOR LOCATIONS STOP JOINT REINF AT CONTROL JOINT, TYP; BOND BEAMS AT FLOORS AND TOW SHALL BE CONT THRU JOINT HORIZONTAL JOINT REINF PLAN 8" CMUSEE SCHEDULEVERTICAL JOINT REINF (SEE SCHEDULE FOR SIZE & SPACING) SEE SCHEDULE FOR VERTICAL REINFORCING CENTERED IN CELL GROUTED SOLID BOND BEAM REINF BOND BEAM SHOWN FILLED WITH GROUT LAP SPLICE LAP SPLICECORNER BAR TO MATCH BOND BEAM REINFSECTION A-AAA VERT REINF ABOVE LINTEL TO MATCH TYPICAL REINF OF ADJACENT WALL FULL HEIGHT JAMB REINF; GROUT CELLS FULL HEIGHT AT REINF HORIZ REINF AT OPENING HEAD AND SILL, EXTEND PAST OPENING AS REQD BY MINIMUM CMU WALL REINF DETAIL VERT REINF ABOVE LINTEL TO MATCH TYPICAL REINF OF ADJACENT WALL FOR DEPTHSEE LINTEL SCHDMONOLITHICALLY GROUTED LINTEL, SEE LINTEL SCHD FOR REINF EDGE OF OPENING JAMB CELL OPENING SEE SCHDDEPTHSEE SCHD WIDTH 2"SECTION A-A SECTION A-AA A SEE OTHER DETAILS FOR TYP REINF (NOT SHOWN) 3/4"Ø x6" LONG HEADED STUDS @16"OC 8" DEEP BOND BEAM W/(2)#5 CONT MASONRY SOAP STEEL BEAM AND PLATE LINTEL, SEE SCHD 3/16 2-12 3/16 2-12 MASONRY VENEER W/TIES @16"OC, SEE ARCH 3/4"Ø x6" LONG HEADED STUDS @16"OC SEE OTHER DETAILS FOR TYP REINF (NOT SHOWN) 8" DEEP BOND BEAM W/(2)#5 CONT 3/16 2-12 3/16 2-12 MASONRY SOAP HORIZ REINF AT OPENING HEAD AND SILL, EXTEND PAST OPENING AS REQD BY MINIMUM CMU WALL REINF DETAIL HORIZ JOINT REINF @16"OC WALL REINF PER OTHER DETAILS VERT REINF FULL HEIGHT, SIZE TO MATCH TYPICAL WALL REINF; GROUT CELLS FULL HEIGHT AT REINF 1/4 4 1/4 4 BEARING PLATE, SEE SCHD STEEL BEAM AND PLATE LINTEL, SEE SCHD STOP PLATE 1/2" FROM OPENING CUT BLOCK AS REQD 1/2"1/2" 1/2"1/2" STEEL BEAM AND PLATE LINTEL, SEE SCHD (WITH MASONRY VENEER) ML1(2)#5 BARS CONT NOTES: 1. FOR LINTELS IN CMU WALLS, MATCH CORRESPONDING WALL WIDTH. 2. 1" MINIMUM CLEAR SPACE SHALL BE PROVIDED AROUND ALL REINFORCING. 3. WALL ABOVE LINTEL SHALL BE REINFORCED VERTICALLY SIMILAR TO WALL ON EITHER SIDE OF LINTEL. 4. HORIZONTAL REINFORCING SHALL EXTEND BEYOND EDGE OF OPENING PER LINTEL/JAMB REINFORCING DETAILS. 5. LINTELS OVER OPENINGS NOT SHOWN ON PLAN SHALL BE AS FOLLOWS (INTERIOR OR EXTERIOR WALLS): A. FOR OPENINGS UP TO 5'-0", PROVIDE TYPE ML1 LINTEL. FOR OPENINGS UP TO 5'-0" IN CMU + BRICK WALLS, PROVIDE TYP ML1 LINTEL AND SEE LOOSE LINTEL SCHEDULE FOR SIZE OF ANGLE. B. FOR OPENINGS 5'-1" TO 10'-0" IN CMU + BRICK WALLS, PROVIDE TYPE ML2 LINTEL WITH 8" BEARING. FOR OPENINGS 5'-1" TO 10'-0 IN CMU WALLS, PROVIDE TYPE ML3 LINTEL WITH 8" BEARING. C. FOR OPENINGS 10'-1" TO 16'-0" IN CMU + BRICK WALLS, PROVIDE TYPE ML2A LINTEL WITH 8" BEARING. FOR OPENINGS 10'-1" TO 16'-0 IN CMU WALLS, PROVIDE TYPE ML3A LINTEL WITH 8" BEARING. 6. ALL EXTERIOR LINTELS SHALL BE HOT-DIPPED GALVANIZED. 7. STEEL FABRICATOR TO INSTALL WIRE TIES TO BEAM DURING LINTEL FABRICATION. COORDINATE LOCATION AND SPACING WITH MASONRY CONTRACTOR. MASONRY VENEER, SEE ARCH T GROUT FIRST COURSE SOLID HORIZ JT REINF @ 16"OC, TYP WALL REINF, SEE SECTIONS W8x21 AT ML2 W16x31 AT ML2A ML2 & ML2A 3/16 2-12 3/16 2-12 5/16" PLATE xT-1" (CONT) 3/4"Ø x6" STUDS @16"OC MASONRY WIRE TIES @32"OC FILL LINTEL BLOCK AND ONE ROW OF BLOCK ABOVE SOLID WITH GROUT (16" TALL) NOTES: 1. REFER TO PME DRAWINGS FOR ALL TELECOM, CONDUIT, AND PIPES 8"Ø AND SMALLER. CONTRACTOR TO FOLLOW DETAIL SPACING REQUIREMENTS FOR LAYOUT. IF SPACING CANNOT BE MAINTAINED, PENETRATIONS MUST BE GROUPED BELOW CMU LINTEL. SEE ADDITIONAL TYPICAL DETAILS. 2. CONDUITS SHALL NOT PENETRATE BOND BEAMS NOR LINTELS. 3. PIPES WITH LIQUID, GAS, OR VAPORS HIGHER THAN 150°F ARE NOT PERMITTED VERTICALLY WITHIN WALLS. 4. PIPES WITH PRESSURE IN EXCESS OF 55 PSI ARE NOT PERMITTED VERTICALLY WITHIN WALLS. 5. PIPES WITH WATER OR LIQUID SUBJECT TO FREEZING ARE NOT PERMITTED VERTICALLY WITHIN WALLS. a NO LIMIT FOR VERT CONDUIT SPACING OR AREA IF IN UNREINFORCED AND UNGROUTED CELL CMU WALL, SEE PLAN & SCHD DO NOT TIE CONDUIT TO REINF, AND PROVIDE MIN 1" CLR BTWN CONDUIT AND REINF VERT CONDUIT ALLOWED; MAX AREA OF CONDUIT IN REINF GROUTED CELL, Ac Ac = 0.02*b*a 8" WALL: (1)3/4"Ø 12" WALL: (1)1"Ø OR (2)3/4"Ø PLAN DETAIL SPACING REQUIRED FOR UTILITY PENETRATION d1 d2 d2 d3d2 CLR L1 CLR L2CLRL1 CLRL2CMU WALL, SEE PLAN & SCHD CONDUIT, PIPE, OR SLEEVE; SEE PME d1 < d2 < d3 L1 = 3*d2 L2 = 3*d3 d = DIAMETER OF PENETRATION L = CLEAR SPACING ELEVATION SPACING REQUIRED FOR UTILITY PENETRATION 101 N TRYON ST SUITE 1400 CHARLOTTE, NC 28202 T 704.334.7925 FIRM LICENSE #F-1536 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: PROJECT #S25087 10/21/2025 S4.01 CMU DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 3/4" = 1'-0"S4.01 1 MINIMUM WALL REINFORCING 3/4" = 1'-0"S4.01 3 TYPICAL MASONRY GROUT REQUIREMENTS 3/4" = 1'-0"S4.01 5 MASONRY REINFORCING SPLICE SCHEDULE 3/4" = 1'-0"S4.01 6 TYPICAL WALL CORNER 3/4" = 1'-0"S4.01 7 TYPICAL MASONRY WALL CONTROL JOINT 3/4" = 1'-0"S4.01 8 TYPICAL WALL REINFORCING 3/4" = 1'-0"S4.01 9 TYPICAL BOND BEAM CORNER 3/4" = 1'-0"S4.01 13 TYPICAL LINTEL|JAMB CONSTRUCTION 3/4" = 1'-0"S4.01 14 TYPICAL STEEL LINTEL|JAMB CONSTRUCTION 3/4" = 1'-0"S4.01 10 TYPICAL LOAD BEARING LINTELS 3/4" = 1'-0"S4.01 19 ALLOWABLE WALL CONDUIT PENETRATIONS No. Description Date 49 NOTES: 1. ALTERNATE COURSES (LAY BLOCK IN RUNNING BOND). 2. SEE SHEAR WALL SCHEDULE FOR HORIZONTAL REINFORCING. 3. AT 12" CMU BARS MAY BE DOUBLE. TWO BARS PER CELL IS A BAR "SET". GROUT FILLED CELLS AT VERTICAL REINF, TYP END WALL REINFORCING, SEE SCHD, PROVIDE MATCHING DOWEL W/STD 90° HOOK AND 48 BAR DIAMETER LAP SPLICE HORIZONTAL JOINT REINF MASONRY WALL SCHEDULE BRACED WALL HEIGHT VERTICAL REINFORCING HORIZONTAL REINFORCING 8" CMU 12" CMU VERTICAL REINFORCING END WALL REINFORCING VERTICAL REINFORCING END WALL REINFORCING EXTERIOR, BEARING, AND NON-CANTILEVERED WALLS UP TO 16'-0"#6@48"OC (1)#6 #5@48"OC (1)#5 9 GA LADDER TYPE @16"OC SHEAR WALLS MSW1 #6@48"OC (2)#6 N/A N/A 9 GA LADDER TYPE @16"OC MSW2 N/A 9 GA LADDER TYPE @16"OCN/A#6@24"OC (2)#6 NOTES: 1. PROVIDE DOWELS EXTENDING INTO FOUNDATIONS FOR ALL VERTICAL REINFORCING BARS. SIZE AND LOCATION OF DOWELS TO MATCH VERTICAL REINFORCING. 2. DRILL AND SET IN ADHESIVE ALL VERTICAL REINFORCING FOR INTERIOR NON-BEARING WALLS WITH 2 1/2" EMBED INTO CONCRETE SLAB. 3. ALL NON-LOAD BEARING, NON-SHEAR WALLS, INTERIOR PARTITION WALLS SHALL SPAN EITHER VERTICALLY OR HORIZONTALLY. SEE GUIDELINES BELOW FOR HORIZONTAL AND VERTICAL SPANNING WALLS IN DETAILS. 4. REFER TO PLAN FOR SHEAR WALL LOCATIONS. ENDS OF SHEAR WALLS OCCUR AT WALL INTERRUPTIONS DUE TO COLUMNS, WINDOWS, DOORS, END OF WALLS, CONTROL JOINTS, EXPANSION JOINTS, ETC. REFER TO DETAILS FOR END OF WALL REINFORCING. 5. PROVIDE (2)#5 BARS IN BOND BEAM AT EACH ELEVATED FLOOR LEVEL AT TOPS OF WALLS AND AS INDICATED IN SECTIONS AND SCHEDULES. 6. ALL MASONRY TO BE CONSTRUCTED IN RUNNING BOND BEAM PATTERN WITH INTERLOCKING CORNERS. WALL SECTION SINGLE-STORYBRACED WALL HEIGHTROOF FRAMING AT SINGLE STORY CONSTRUCTION BEARING PLATE SCHEDULE CASE 1 = AT JOIST, BEAMS NOT SUPPORTING OTHER BEAMS, AND LINTELS BEARING ON 8" WALLS. CASE 2 = AT JOIST, BEAMS NOT SUPPORTING OTHER BEAMS, AND LINTELS BEARING ON 12" WALLS. CASE 3 = AT BEAMS SUPPORTING JOISTS OR OTHER BEAMS BEARING ON 8" WALLS. CASE 4 = AT BEAMS SUPPORTING JOISTS OR OTHER BEAMS BEARING ON 12" WALLS. BEAM BEARING PERPENDICULAR TO WALL BEAM BEARING PARALLEL TO WALL WALL MAY CONTINUE ABOVE GROUT SOLID TO FDN 1/4 4 1/4 4 BEAM OR LINTEL, SEE PLAN MASONRY PILASTER, SEE PLAN MASONRY PILASTER, SEE PLAN BEAM OR LINTEL, SEE PLAN FLOOR SLAB OR ROOF 1/4 4 1/4 4 WALL MAY CONTINUE ABOVE BEARING PLATE, SEE SCHD MIN 8" FILL VOID SOLID W/CMU OR NON-SHRINK GROUT # OF x6" LONG HEADED STUDS NA MARK BP1 THICKNESS WIDTH LENGTH 1/2" 7 1/2" 10" NABP2 3/8" 7 1/2" 12" NABP3 5/8" 7 1/2" 18" NABP4 1/2" 5" 10" NABP5 5/8" 7" 10" NABP6 1/2" 7 1/2" 10" NABP7 5/8" 7" 10" NABP8 1/2" 7" 13" NABP9 5/8" 7 1/2" 22" NABP10 1 1/4" 7" 13" (2)1/2"ØCASE 1 1/2" 7" 7" (4)1/2"ØCASE 2 1/2" 11" 11" (4)1/2"ØCASE 3 3/4" 7" 12" (4)1/2"ØCASE 4 3/4" 11" 16" FLOOR SLAB OR ROOF BEARING PLATE, SEE SCHD FILL VOID SOLID W/CMU OR NON-SHRINK GROUT MIN 6" IF NO BOND BEAM PRESENT, GROUT 3 COURSES x 16" WIDE BELOW BEAM A = 3" @ CASE 1 B = 7" @ CASE 2 C = 3" @ CASE 3, 7" @ CASE 4 D = 8" @ CASE 3, 12" @ CASE 4ABBC D BEAM OR JOIST, SEE PLAN VERTICAL REINF INTERRUPTED BY BEAM OR JOIST NEW BAR LOCATED IN NEXT ADJACENT CELLLAP SPLICELAP SPLICEMATERIAL TO STOP GROUT CLEAR OPENING UP TO 5'-0" 5'-1" TO 8'-0" 8'-1" TO 10'-0" 10'-1" TO 12'-0" LOOSE LINTEL ANGLE L4x4x3/8 L6x4x3/8 (LLV) L7x4x3/8 (LLV) L8x4x1/2 (LLV) STEEL LOOSE LINTEL ANGLE SUPPORTING MASONRY VENEER NOTES: 1. ALL LOOSE LINTELS SHALL BE PAINTED OR GALVANIZED, SEE ARCHITECTURAL DRAWINGS. 2. PROVIDE 6" MINIMUM BEARING FOR OPENINGS UP TO 8'-0" WIDE. PROVIDE 8" MINIMUM BEARING FOR OPENINGS OVER 8'-0" WIDE. 3. SEE ARCHITECTURAL DRAWINGS FOR ANGLE PLACEMENT AND FLASHING. 4. LOOSE LINTEL ANGLES ARE NOT SHOWN ON THE STRUCTURAL DRAWINGS. SEE ARCHITECTURAL DRAWINGS FOR ALL LOCATIONS OF OPENINGS REQUIRING ANGLES. 5. FOR CLEAR OPENING DIMENSIONS GREATER THAN THOSE SHOWN IN THE SCHEDULE, SEE OTHER DETAILS OR CONTACT THE ENGINEER OF RECORD. LOOSE LINTEL ANGLE, SEE SCHD MASONRY VENEER W/TIES @16"OC, SEE ARCH MASONRY VENEER W/TIES @16"OC, SEE ARCH LOOSE LINTEL ANGLE, SEE SCHD EXTERIOR WALL CLOSURE PLATE AS REQD FOR CAVITY DIM SEE ARCH DWGS WITH CLOSURE PLATEWITHOUT CLOSURE PLATE 101 N TRYON ST SUITE 1400 CHARLOTTE, NC 28202 T 704.334.7925 FIRM LICENSE #F-1536 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: PROJECT #S25087 10/21/2025 S4.02 CMU DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 3/4" = 1'-0"S4.02 3 TYPICAL SHEAR WALL REINFORCING 3/4" = 1'-0"S4.02 1 WALL REINFORCING SCHEDULE 3/4" = 1'-0"S4.02 4 TYPICAL STEEL BEAM BEARING 1" = 1'-0"S4.02 7 TYPICAL INTERRUPTED REINFORCING 3/4" = 1'-0"S4.02 12 STEEL LOOSE LINTEL SCHEDULE No. Description Date 50 TRUSS UPLIFT ANCHOR BY ROOF TRUSS SUPPLIER ROOFING, SEE ARCH METAL ROOF DECK, SEE PLAN METAL STUD ROOF TRUSS BY SUPPLIER CONT BOND BEAM W/(2)#5 CMU WALL, SEE SCHD FOR REINF TRUSS BRG SEE ARCH CONT DBL PT 2x6 W/1/2"x6" EXPN BOLTS @48"OC CONT 16GA PLATE w/(2)#12 SCREWS TO EACH TRUSS VENEER, SEE ARCH METAL PANEL, SEE ARCH METAL ROOF DECK, SEE PLAN LIGHT GAGE ROOF TRUSS, BY SUPPLIER MASONRY LINTEL, SEE PLAN CMU WALL, SEE SCHD VENEER, SEE ARCH CONT DBL PT 2x6 W/1/2"x6" EXPN BOLTS @48"OC TRUSS UPLIFT ANCHOR BY ROOF TRUSS SUPPLIER CONT 16GA PLATE w/(2)#12 SCREWS TO EACH TRUSS LOOSE LINTEL, SEE SCHD STEP CMU AT EACH TRUSS METAL STUD BY SUPPLIER, SEE ARCH METAL PANEL, SEE ARCH NOTES: 1. ATTACH DECK TO SUPPORTING MEMBERS WITH SELF-DRILLING SELF-TAPPING HEX WASHER HEAD SCREWS. USE #12-24 FOR DECK ATTACHMENT TO SUPPORTS AND #10-16 FOR SIDELAP ATTACHMENT. 2. AT DECK BEARING SUPPORTS, PROVIDE SCREWS @12"OC (36/4 PATTERN). 3. AT SUPPORTS PARALLEL TO DECK SPAN, PROVIDE SCREWS @12"OC, TYPICAL. 4. AT DECK SIDELAPS/PERIMETER EDGE, PROVIDE SCREWS @12"OC, TYPICAL. WELDING OF SIDELAPS IS NOT PERMITTED FOR 22GA DECK. 5. ALL DECK ENDS TO BE LAPPED ON BOTH ENDS. DO NOT BUTT JOINTS. 6. DECK SECTION MINIMUM PROPERTIES: SEE TABLE BELOW. 7. DECK SHALL BE CONTINUOUS OVER (2) OR MORE SPANS, TYPICAL. 8. CONTRACTOR OPTION TO SUBMIT MECHANICAL FASTENERS BY HILTI, SIMPSON STRONG-TIE, OR APPROVED EQUAL. SUBSTITUTION REQUESTS FOR PRODUCTS MAY BE SUBMITTED BY THE CONTRACTOR TO THE ENGINEER-OF-RECORD (EOR) FOR REVIEW. SUBSTITUTIONS WILL ONLY BE CONSIDERED FOR PRODUCTS THAT MEET THE CODE REQUIREMENTS FOR DECK ATTACHMENT, POSSESS A FM GLOBAL APPROVAL AND POSSESS A CODE REPORT (ICC-ES) RECOGNIZING THE PRODUCT FOR THE APPROPRIATE APPLICATION. SUBSTITUTION REQUESTS SHALL INCLUDE CALCULATIONS THAT DEMONSTRATE THE SUBSTITUTED PRODUCT IS CAPABLE OF ACHIEVING THE EQUIVALENT PERFORMANCE VALUES OF THE DESIGN BASIS PRODUCT. CONTRACTOR SHALL CONTACT MANUFACTURER’S REPRESENTATIVE FOR PRODUCT INSTALLATION TRAINING AND A LETTER SHALL BE SUBMITTED TO THE EOR INDICATING TRAINING HAS TAKEN PLACE. FASTENERS SHALL BE COLLATED AND INSTALLED USING THE MANUFACTURER’S DELIVERY TOOL AND FOLLOWING MANUFACTURER’S INSTRUCTIONS. GALV METAL ROOF DECK, SEE SYMBOL LEGEND AND PLAN, (TYPE B) WIDE RIB TRUSS, SEE PLAN 36" WIDTH 1'-0" SIDELAP CONNECTORS DECK SUPPORTS (36/4 PATTERN) ROOF DECK ATTACHMENT DETAIL DECK TYPE DESIGN THICKNESS (in) DECK WEIGHT (psf)Ip (in4/ft)Sp (in3/ft)In (in4/ft)Sn (in3/ft)Va (lbs/ft)Fy (ksi) B22 0.0295 1.78 0.155 0.186 0.183 0.192 1818 33 CONT 2x4 BRACES (2)10d TOE NAILS TO PLATE, TYP (2)10d NAILS TO TRUSS, TYP CMU WALL, SEE ARCH DBL TOP PL, TYP PRE-ENGINEERED METAL ROOF TRUSS BY SUPPLIERMETAL ROOF DECK, SEE PLAN METAL ROOF DECK, SEE PLAN LIGHT GAGE ROOF TRUSS, BY SUPPLIER TRUSS UPLIFT ANCHOR BY ROOF TRUSS SUPPLIER CONT 1/4x4x4 PLATE w/(2)#12 SCREWS TO EACH TRUSS CONT BOND BEAM W/(2)#5 CONT DBL PT 2x6 W/1/2"x6" EXPN BOLTS @48"OC METAL STUD RAFTERS, SEE PLAN BRICK VENEER, SEE ARCH DBL TOP PL, TYP(2) ROWS 16d@4"OC, STAGGERED 48" TOP PL SPLICE (24 NAILS TOTAL) 101 N TRYON ST SUITE 1400 CHARLOTTE, NC 28202 T 704.334.7925 FIRM LICENSE #F-1536 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: PROJECT #S25087 10/21/2025 S6.01 ROOF SECTIONS & DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 3/4" = 1'-0"S6.01 7 TYPICAL ROOF TRUSS AT EXTERIOR WALL 3/4" = 1'-0"S6.01 8 SECTION 3/4" = 1'-0"S6.01 1 TYPICAL 1 1/2" METAL ROOF DECK 3/4" = 1'-0"S6.01 6 TYPICAL BRACING BETWEEN ROOF TRUSSES 3/4" = 1'-0"S6.01 9 SECTION 1" = 1'-0"S6.01 5 TYPICAL TOP PLATE SPLICE No. Description Date 51 SDMHRIM: 627.72INV IN: 624.47INV OUT: 624.41CONTROL POINT 1N: 1,177,616.72'E: 2,109,597.28'Z: 627.67'(GRID COORDINATES)LPLP628.54628.71628.41628.50628.29628.16628.18628.14628.03627.97627.99627.68627.94627.80628.15628.58628.76628.76628.82628.79629.17629.23628.79628.78628.03628.25628.76628.79629.29628.81628.64628.72628.66628.61628.55627.58627.25628.66628.55627.19628.42628.19628.02627.95627.76627.51627.63627.55628.14626.37626.60626.96627.87627.84627.53627.24627.35627.29627.32627.55627.59627.10626.76626.15626.45626.84626.52627.51627.46624.71625.80626.52626.89627.01627.56627.79627.77627.56627.12627.69627.74627.62627.95627.83627.97627.94627.92628.03627.79627.476256256266266276 2 7 6 2 7 6 2 7 6 2 8 6 2 8 628 6 2 8 PAVEMENTCONCRETECONCRETECOCONCRETE LOADING BAY WALL WALLEBXTBXMETALCONEX BUILDINGMETALCONEX BUILDINGMETAL CONEX UNITRIPRAP26.18' - 18" RCP @ 1.95%INV: 623.90PSBPSBACUPOWER SWITCH1" PVCDRAINFFE629.44GRASSGRASSGRASSBUILDINGUGE SITE PLAN LEGEND PLAN NORTH TRUE NORTH 1 HOUR FIRE RATED PARTITION 2 HOUR FIRE RATED PARTITION SCHEDULED WALL MOUNTED LIGHT FIXTURE W/ CONE OF LIGHT SCHEDULED PEDESTRIAN LIGHT FIXTURE W/ CONE OF LIGHT DEMOLISH DOCK WALLS EXISTING CONTROL BUILDING 8' - 2" 15' - 10"63' - 8" STORAGE FLEX TOILET TOUCH DOWN OFFICEENTRY28' - 8"FUTURE OFFICES MECH / H.W. Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: AS1.01 ARCHITECTURAL SITE PLAN 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1/4" = 1'-0"A1 SITE PLAN No. Description Date 52 FLOOR PLAN LEGEND PLAN NORTH TRUE NORTH 1 HOUR FIRE RATED PARTITION 2 HOUR FIRE RATED PARTITION - - - - - - - A2 A6.01 A4 A6.01 A1 A6.01 A2.01 A1 -- 0M8A 0S3 0M8A A2.01C4A2.01 A4 A2.01 C1 STORAGE 106 FLEX 105 FUTURE OFFICES ENTRY 101 TOILET 104 TOUCH DOWN 103 OFFICE 102 MECH / H.W. 107 105B 101 102 103 104 106106A 107A 0M8B0M8B 0S6A0S30S3 0M8B 0SF3 0S30S3 0M8A0S30M8A 0M8A 0M8A A3.01 A1 A1 A5.01 C1 A5.01 105A 0S3A1 A6.020S6 A7.01 A3 A7.01 A1 A7.01 B1 107B 0S6A0SF3 0SF328' - 8"63' - 8" 17' - 8"6' - 4"4' - 8"5' - 4"1' - 4"5' - 4"14' - 0"5' - 4"3' - 8" 18' - 3 1/8"8' - 6 1/4"15' - 4 1/4"4' - 1 1/4"3' - 8"5' - 4"3' - 8"6' - 0"4' - 4"5' - 4"1' - 4"5' - 4"4' - 4" 8"12' - 7 1/4"9' - 7 1/4"11 5/8"3' - 2 5/8"7' - 8 1/4"2' - 5 7/8"8 7/8"STORAGE 106 FLEX 105 FUTURE OFFICES TOUCH DOWN 103 OFFICE 102 ENTRY 101 TOILET 104 2' - 4" 6' - 8" MECH / H.W. 107 2' - 0"7' - 8 1/8"- - - - - - A2.01 A1 --A2.01C4A2.01 A4 A2.01 C1 +9' - 4" +9' - 4" +9' - 4" +9' - 4" STORAGE 106 FLEX 105 TOUCH DOWN 103 OFFICE 102 MECH / H.W. 107 TOILET 104 ENTRY 101 +9' - 4"O.T.S. FUTURE OFFICES O.T.S. REFLECTED CEILING PLAN LEGEND 2 x 2 ACOUSTICAL PANEL CEILING OPEN TO STRUCTUREO.T.S. CEILING HEIGHT ABOVE FINISHED FLOOR+ XX'-XX" NOTES 1.REFER TO DETAILS & SPECIFICATIONS FOR CEILING SUSPENSION/ANCHOR INFORMATION. 2.REFER TO SPECIFICATIONS FOR ACOUSTICAL PANEL CEILING GRID TYPE. 3.REFER TO MEP DRAWINGS FOR SYMBOL IDENTIFICATION. 4.REFER TO UL SYSTEMS SHEET FOR HORIZONTAL RATED ASSEMBLIES. GYPSUM BOARD CEILING ROOF PLAN LEGEND HEIGHT OF ROOF DECK DIRECTION OF SLOPE +X' - X" RD OD TWS OS ROOF DRAIN OVERFLOW DRAIN THRU WALL SCUPPER OVERFLOW SCUPPER DS DOWNSPOUT X:Y - - - - - - A2 A6.01 A4 A6.01 A1 A6.01 A2.01 A1 --A2.01C4A2.01 A4 A2.01 C1 A1 A5.01 C1 A5.01 A1 A6.02 STANDING SEAM MTL. ROOF (TO MATCH EXISTING CONTROL BUILDING) 5" MTL. GUTTER SEE ELEVATIONS FOR DOWNSPOUT SIZE AND PLACEMENT 2 1/8" / 1'-0"2 1/8" / 1'-0"2 1/8" / 1'-0"2 1/8" / 1'-0" 3" VENT SEE PLUMBING DRAWINGS EXHAUST FAN SEE MECHANICAL DRAWINGS Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A1.11 FLOOR / ROOF PLANS / REFLECTED CEILING PLAN 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1/8" = 1'-0"A1 FIRST FLOOR PLAN 1/8" = 1'-0"C1 FIRST FLOOR DIMENSIONED PLAN 1/8" = 1'-0"C3 FIRST FLOOR REFLECTED CEILING PLAN 1/8" = 1'-0"A3 ROOF PLAN No. Description Date 53 FIRST FLOOR 0" TOP OF WALL 9' -4" A2 A6.01 A4 A6.01 A1 A6.01STANDING SEAM MTL. ROOF (TO MATCH EXISTING CONTROL BUILDING) 3 x 4 MTL. DOWNSPOUT, TYP. (6) (x3) BRICK SOLDIER COURSE (TO MATCH EXISTING CONTROL BUILDING) OVERHEAD ROLLING GARAGE DOOR (12'-0" x 9'-0") 6" x 6" MTL. GUTTER, TYP. 1 1/2" / 1'-0" HOLLOW MTL EXTERIOR DOOR MTL STOREFRONT WINDOWS, TYP. STOREFRONT DOOR WITH SIDE LITE 2 1/8" / 1'-0" C1 A5.01 A1 A6.02 4' - 5"9' - 4"BRICK VENEER TYP. FIRST FLOOR 0" TOP OF WALL 9' -4" C1 A5.01 STANDING SEAM MTL. ROOF (TO MATCH EXISTING CONTROL BUILDING) 3 x 4 MTL. DOWNSPOUT, TYP. (6) (x3) BRICK SOLDIER COURSE (TO MATCH EXISTING CONTROL BUILDING) 6" x 6" MTL. GUTTER, TYP. HOLLOW MTL EXTERIOR DOORS MTL STOREFRONT WINDOWS, TYP. BRICK VENEER 1' - 8 1/2"9' - 4"VENT THRU ROOF, SEE MECH. VENT THRU ROOF, SEE PLUMB. FIRST FLOOR 0" TOP OF WALL 9' -4" A1 A5.01 STANDING SEAM MTL. ROOF (TO MATCH EXISTING CONTROL BUILDING) (x3) BRICK SOLDIER COURSE (TO MATCH EXISTING CONTROL BUILDING) 6" x 6" MTL. GUTTER, TYP. BRICK VENEER VENT THRU ROOF, SEE MECH. FIRST FLOOR 0" TOP OF WALL 9' -4" A1 A5.01 STANDING SEAM MTL. ROOF (TO MATCH EXISTING CONTROL BUILDING) (x3) BRICK SOLDIER COURSE (TO MATCH EXISTING CONTROL BUILDING) 5" x 5" MTL. GUTTER, TYP. BRICK VENEER 1' - 8 1/2"9' - 4"VENT THRU ROOF, SEE MECH. Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A2.01 EXTERIOR ELEVATIONS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1/4" = 1'-0"A1 WEST ELEVATION 1/4" = 1'-0"C1 EAST ELEVATION 1/4" = 1'-0"A4 NORTH ELEVATION 1/4" = 1'-0"C4 SOUTH ELEVATION No. Description Date 54 TOILET ACCESSORY SCHEDULE TA #DESCRIPTION MANUFACTURER MODEL #NOTES 36" HORIZONTAL GRAB BAR 42" HORIZONTAL GRAB BAR BATTERY POWERED PAPER TOWEL DISPENSER / WASTE RECEPTACLE SANITARY NAPKIN DISPOSAL COAT HOOK 18" VERTICAL GRAB BAR MANUAL SOAP DISPENSER - WALL 1 3 2 4 5 7 6 TOILET TISSUE DISPENSER MIRROR BOBRICK BOBRICK BOBRICK BOBRICK BOBRICK BOBRICK BOBRICK BOBRICK BOBRICK B-3942 B-2111 B-290 2436 B-2888 B-254 B-6727 B-6806x36 B-6806x42 B-6806x18 SEMI-RECESSED SURFACE-MOUNTED SURFACE-MOUNTED DOUBLE ROBE HOOK 1-1/2" DIAMETER 1-1/2" DIAMETER 1-1/2" DIAMETER SURFACE-MOUNTED 24" WIDTH x 36" HEIGHT, 3/4" FRAME, S.S. FINISH NOTES 1.REFER TO ICC A117.1-2009 AND ENLARGED TOILET AND ACCESSORIES SHEET FOR TYPICAL MOUNTING HEIGHTS. 2.ALL MANUFACTURERS BASIS FOR DESIGN. SEE SPECIFICATIONS FOR EQUALS. 3.O.F.O.I. -OWNER FURNISHED OWNER INSTALLEDMIN. CLR.6' - 6"7' - 1" 2' - 8" MIN.CLR 30" x 52" CLEARANCE FOR LAVATORY 60" TURNING CIRCLE 30" x 48" MANEUVERING SPACE PAST DOOR SWING 60" x 56" CLEARANCE FOR WATER CLOSET 54" x 60" MANEUVERING CLEARANCE AT DOOR ADA COMPLIANT RESTROOM LEGEND MIN. 1' - 4" CL TOILET 104 0S30S30S6 0M8A A11.01A4 1 2 3 45 6 7 7 104 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A3.01 ENLARGED RESTROOM ACCESSORIES 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1/2" = 1'-0"A1 FIRST FLOOR PLAN - Callout 1 No. Description Date 55 GFRC CEILING ACCESS PANEL TAPE SMOOTH W/ GWB CEILING FIN GWB CEILING FURR CHANNEL 2"x2" ANGLE, 20 GA MAIN RUNNER 1 1/2" @ 4' OC 1 1/2" COLD ROLLED CHANNEL EACH SIDE 6" MAX SADDLE TIE TO MAIN RUNNER W/ #16 WIRE #10 SELF-TAPPING SCREW EACH STUD HANGER WIRE 8" MAX CROSS RUNNER MAIN RUNNER BRACING WIRE, TYP HANGER WIRE PROVIDE ONE PAIR BRACING WIRES PARALLEL TO TRANSITION @ 12'-0" HANGER WIRE RUNNER CHANNEL MTL STUD FRAMING CHANNEL EDGE BEAD 20 GA MTL ANGLE MATCH T-BAR PROVIDE ONE PAIR BRACING WIRES PARALLEL TO TRANSITION @ 12'-0" 7/8" FURRING CHANNEL EDGE BEAD 20 GA MTL ANGLE MATCH T-BAR HANGER WIRE 20 GA "J" RUNNER CHANNEL MAX 6" MAX 6" 1" 3 1/2" 3 1/2" 3 1/2" 1" HANGER WIRE @ EACH SPLICE BACK TO BACK RUNNER CHANNELS #10 SMS, TYP AT MAIN RUNNER TIE W/ 12 GA DOUBLE LOOPS FURRING CHANNEL HANGER WIRE @ EACH SPLICE AT MAIN RUNNER 1' - 0" CURTAIN / IV TRACK CEILING SUSP SYS EXTEND AS APPLICABLE SHOWN DASHED ACOUSTIC LAY-IN CEILING, TYP 3-5/8" 20 GA MTL STUD ANCHORED TO TEES #8x1-7/8" WHS @ 12" OC & 3" FROM ENDS 1/2" WAFER HD SCREW BACK OF EA T CENTER 12 GA GAL SUPPORT WIRE TIED & STAGGERED 2' OC SIDE TO SIDE HANGER WIRE, TYP 18 GA MTL ANGLE 2" HANGER WIRE WALL ANGLE TO MATCH T-BAR TYP, SECURE TO T-BAR W/ POP RIVETS EACH TEE ATTACH ANGLE TO: A) 18 GA STUD W/1-1/4" S-12 PAN HEAD SCREWS B)18 GA STUD W/1-1/4" HI- LO MOD OVAL HEAD FIXED END 3/4" HANGER WIRE @ 4'-0" ATTACH ANGLE TO: A) 18 GA STUD W/1-1/4" S-12 PAN HEAD SCREWS B)18 GA STUD W/1-1/4" HI-LO MOD OVAL HEAD2" WALL ANGLE TO MATCH T-BART, TYP FREE END MAX 8" MAX 8" 2" HANGER WIRE WALL ANGLE TO MATCH T-BAR TYP, SECURE TO T-BAR W/ POP RIVETS EACH TEE ATTACH ANGLE TO: A) 18 GA STUD W/1-1/4" S-12 PAN HEAD SCREWS B)18 GA STUD W/1-1/4" HI- LO MOD OVAL HEAD FIXED END 3/4" SPACER WITH HORIZ 6D RINGSHANK NAIL @ FREE SIDES ATTACH ANGLE TO: A) 18 GA STUD W/1-1/4" S-12 PAN HEAD SCREWS B)18 GA STUD W/1-1/4" HI-LO MOD OVAL HEAD2" WALL ANGLE TO MATCH T-BART, TYP FREE END MAX 8" MAX 8" * 4'-0"* 4'-0"6" MAX 12 GA MIN WIRE @ OPPOSING CORNERS OF LIGHT FIXTURE HEMMED WALL ANGLE AT PERIMETER MAIN RUNNER @ 4' OC COURSE RUNNER @ 2' OC 12 GA VERT HANGER WIRES @ 4' OC @ EACH MAIN RUNNER 12 GA PERIMETER HANGER WIRE @ TERMINAL END OF EACH MAIN RUNNER & CROSS TEE, UON NOTES: 1. * MAX DISTANCE TO FIRST BRACING POINT 2. PROVIDE COUNTER SLOPING WIRES FOR VERIT HANGER WIRES MORE THAN 6 IN 1 OUT-OF-PLUMB 3. ATTACH EACH VERT WIRE TO SUPPORT ABOVE & CEILING SUSPENSION MEMBER W/ MIN OF 3 TIGHT TURNS IN 1 1/2" 4. SECURE DIAGONAL FRAMIN WIRE TO MAIN RUNNERS W/ 4 TIGHT TURNS IN 1 1/2" 8" MAX GWB GWB CEILING SUSP SYS ACOUSTIC LAY- IN CEILING, TUP 2'-0" TYPICAL TYPICAL8"* 4'-0"* 4'-0"6" MAX 8" MAX 12 GA WIRE @ OPPOSING CORNERS OF LIGHT FIXTURE LINE OF FRAMING @ PERIMETER WALL MAIN RUNNER: 1 1/2" COLD-ROLLED CHANNELS @ 4' OC COURSE RUNNER: 25 GA 7/8" HAT CHANNELS @ GWB CLT @ 1'-4" OC 8 GA VERT HANGER WIRES @ 4' OC @ EACH MAIN RUNNER 12 GA PERIMETER HANGER WIRE @ TERMINAL END OF EACH MAIN RUNNER & CROSS TEE, UON NOTES: 1. * MAX DISTANCE TO FIRST BRACING POINT 2. PROVIDE COUNTER SLOPING WIRES FOR VERIT HANGER WIRES MORE THAN 6 IN 1 OUT-OF-PLUMB 3. ATTACH EACH VERT WIRE TO SUPPORT ABOVE & CEILING SUSPENSION MEMBER W/ MIN OF 3 TIGHT TURNS IN 1 1/2" 4. SECURE DIAGONAL FRAMIN WIRE TO MAIN RUNNERS W/ 4 TIGHT TURNS IN 1 1/2" T-BAR OR GWB CEILING, WHERE OCCURS LIGHT FIXTURE OR DAMPER, SEE ELECT OR MECH DWGS ATTACH HANGER OR DAMPERS WIRES TO LIGHT FIXTURE @ OPPOSING CORNERS & ANCHORED TO STRUCTURECONT MTL ANGLE CONNECTED WALL (FIXED END) SEE CORRIDOR SLIP JOINT @ INTERSECTION SEE CONT SLIP JOINT (FREE END) SEE HANGER WIRE SPLICE MUST BE THRU CONNECTION (SNAP CONNECTION UNACCEPTABLE) CONT SPLICE (TYP) 4' O.C. TYPICAL HANGER WIRE 1 1/4" SLIP JOINT 1/2" CLR RIVET "SPRING-CLIP" TYPE EXPANSION JOINT COVER POP RIVETS, TYP CON. RUNNERS (SPLICE ALL JOINTS) MAX 4' - 0" MAX 8" MAX 8" T-GRID STUD ACOUSTIC LAY- IN CEILING, TYP CEILING SUSP SYS GWB VARIES - SEE CEILING PLAN20 GA METAL STUD BRACING AT 4'-0" OC SMS EACH END L 3 x 3 x 14 GA TOP RUNNER UNDERSIDE OF CEILING SUSPENSION SYSTEM CEILING FINISH MATERIAL Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A4.11 TYPICAL CEILING DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 3" = 1'-0"A3 ACCESS PANEL AT GWB CEILING 3" = 1'-0"B1 GWB CEILING - END 3" = 1'-0"A1 GWB CEILING - INTERMEDIATE 1" = 1'-0"A5 GWB TO SUSP. CLG. TRANSITION 1" = 1'-0"A6 SPLICING OF GWB CEILING 3" = 1'-0"B2 TRACK AT ACOUST. TILE CEILING 3" = 1'-0"C4 TYPICAL A.C.T. EDGE AT CORRIDOR 3" = 1'-0"D4 TYPICAL A.C.T. EDGE AT ROOM 1/4" = 1'-0"C2 TYPICAL ACOUSTICAL CEILING GRID 1 1/2" = 1'-0"A2 TYPICAL BULKHEAD 1/4" = 1'-0"C1 TYPICAL GWB CEILING FRAMING 3" = 1'-0"B4 TYPICAL LIGHT FIXTURE 3" = 1'-0"B3 TYPICAL SLIP JOINT AND RUNNER 3" = 1'-0"A4 TYPICAL SLIP JOINT AT CORR. INTERSECTION 3" = 1'-0"B5 TYPICAL SOFFIT DETAIL 3" = 1'-0"C5 CEILING HEIGHT PARTITION BRACE No. Description Date 56 FIRST FLOOR 0" TOP OF WALL 9' -4" C1 A5.01 LIGHT GAUGE MTL. ROOF TRUSS, OPEN TO STRUCTURE STORAGE 106 FLEX 105 ENTRY 101 OFFICE 102 ACT CEILING FIRST FLOOR 0" TOP OF WALL 9' -4" A1 A5.01 A6.01 A2 Sim FUTURE OFFICES 108 FLEX 105 Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A5.01 BUILDING SECTIONS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1/2" = 1'-0"A1 BUILDING SECTION - LONGITUDINAL 1/2" = 1'-0"C1 BUILDING SECTION - TRANSVERSE No. Description Date 57 FIRST FLOOR 0" TOP OF WALL 9' -4" A7.21 C2 3x BRICK SOLDIER COURSE BRICK VENEER W/ MASONRY TIES @ 16" O.C. 2" RIGID INSULATION A7.21 A1 Sim MTL. THRU-WALL FLASHING W/ WEEPS @ 16" O.C. MORTAR NET BRICK VENEER W/ MASONRY TIES @ 16" O.C. CONCRETE FOOTING, SEE STRUCT. CONCRETE SLAB, SEE STRUCT EXPANSION JOINT CRUSHED STONE EARTH 8" CMU, SEE STRUCT. 2" RIGID INSULATION 1 1/2" MTL DECK 6" x 6" MTL. GUTTER, FINISH TO MATCH STANDING SEAM FASCIA STANDING SEAM MTL ROOF PR WOOD BLOCKING, FASTEN TO DECK 3/4" PLYWOOD BACKING MTL. FLASHING, TO MATCH STANDING SEAM FASCIA STANDING SEAM FASCIA LIGHT GAUGE ROOF TRUSS, BY SUPPLIER 2x6 W/ EXPN BOLTS, SEE STRUCT. TRUSS UPLIFT ANCHOR, SEE STRUCT. 8" BOND BEAM 2 1/2" MTL. STUD 5/8" GWB 8" CMU, GROUT SOLID, SEE STRUCT. FLUID APPLIED AIR BARRIER 5/8" GWB SHEATHING 2x2 ACOUSTICAL PANEL CEILING HANGER WIRE FIRST FLOOR 0" TOP OF WALL 9' -4" 3x BRICK SOLDIER COURSE BRICK VENEER, BEYOND 2" RIGID INSULATION STOREFRONT WINDOW A7.21 B1 A7.21 C1 A7.21 A1 MTL. THRU-WALL FLASHING W/ WEEPS @ 16" O.C. MORTAR NET BRICK VENEER W/ MASONRY TIES @ 16" O.C. 2" RIGID INSULATION 8" CMU, GROUT SOLID, SEE STRUCT 2 1/2" MTL. STUD 5/8" GWB INVERTED 8" BOND BEAM SILL 2" RIGID INSULATION 1 1/2" MTL DECK 6" x 6" MTL. GUTTER, FINISH TO MATCH STANDING SEAM FASCIA STANDING SEAM MTL ROOF STANDING SEAM FASCIA PR WOOD BLOCKING, FASTEN TO DECK 3/4" PLYWOOD BACKING MTL. FLASHING, TO MATCH STANDING SEAM FASCIA LIGHT GAUGE ROOF TRUSS, BY SUPPLIER 2x6 W/ EXPN BOLTS, SEE STRUCT. TRUSS UPLIFT ANCHOR, SEE STRUCT. 2x2 ACOUSTICAL PANEL CEILING CONCRETE FOOTING, SEE STRUCT. CONCRETE SLAB, SEE STRUCT EXPANSION JOINT CRUSHED STONE EARTH 8" CMU, SEE STRUCT. MASONRY LINTEL, SEE STRUCT.2' - 1"4' - 5 5/8"2' - 9 3/8"VAPOR BARRIER HANGER WIRE FIRST FLOOR 0" TOP OF WALL 9' -4" A7.21 B2 2" RIGID INSULATION 1 1/2" MTL DECK MTL. TRIM LIGHT GAUGE ROOF TRUSS, BY SUPPLIER OVERHEAD SECTIONAL DOOR TRACK, INSTALL PER MANUFACTURER SPECIFICATIONS 6" x 6" MTL. GUTTER, FINISH TO MATCH STANDING SEAM FASCIA STANDING SEAM MTL ROOF 2" RIGID INSULATION STANDING SEAM FASCIA PR WOOD BLOCKING, FASTEN TO DECK 3/4" PLYWOOD BACKING MTL. FLASHING, TO MATCH STANDING SEAM FASCIA 3/4" PLYWOOD BACKING PR WOOD BLOCKING 2 1/2" MTL. STUD MASONRY LINTEL, SEE STRUCT. 2x6 W/ EXPN BOLTS, SEE STRUCT. TRUSS UPLIFT ANCHOR, SEE STRUCT. MTL. STUD RAFTER, SEE SREUCT. CONCRETE SLAB, SEE STRUCT. CONCRETE FOOTING, SEE STRUCT. VAPOR BARRIER CRUSHED STONE EARTH 8" CMU, SEE STRUCT. 6" CMU, SEE STRUCT 2" RIGID INSULATION 7 5/8"8' - 8 3/8"Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A6.01 WALL SECTIONS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1 1/2" = 1'-0"A1 TYP. WALL SECTION 1 1/2" = 1'-0"A2 TYP. WALL SECTION @ WINDOW 1 1/2" = 1'-0"A4 WALL SECTION @ GARAGE DOOR No. Description Date 58 FIRST FLOOR 0" TOP OF WALL 9' -4" STOREFRONT DOOR AS SCHEDULED A7.21 C4 3x BRICK SOLDIER COURSE 2" RIGID INSULATION 1 1/2" MTL DECK 6" x 6" MTL. GUTTER, FINISH TO MATCH STANDING SEAM FASCIA STANDING SEAM MTL ROOF PR WOOD BLOCKING, FASTEN TO DECK 3/4" PLYWOOD BACKING MTL. FLASHING, TO MATCH STANDING SEAM FASCIA STANDING SEAM FASCIA 2 1/2" MTL. STUD 5/8" GWB MASONRY LINTEL, SEE STRUCT. LIGHT GAUGE ROOF TRUSS, BY SUPPLIER STEP CMU @ EACH TRUSS 2x2 ACOUSTICAL PANEL CEILING 3 5/8" MTL. STUD MASONRY LINTEL, SEE STRUCT. CONCRETE SLAB, SEE STRUCT. CONCRETE FOOTING, SEE STRUCT. VAPOR BARRIER CRUSHED STONE EARTH 8" CMU, SEE STRUCT. Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A6.02 WALL SECTIONS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1 1/2" = 1'-0"A1 WALL SECTION @ ENTRY No. Description Date 59 1' - 3 1/4"3 1/8"2 5/8"5' - 2" 2 1/2" MTL. STUD 5/8" GWB 8" CMU FLUID APPLIED AIR BARRIER BRICK RUNNING BOND W/ MASONRY TIES @ 16" O.C. 2" RIGID INSULATION PR WOOD BLOCKING WOOD SHIM BACKER ROD AND SEALANT BACKER ROD AND SEALANT ALUM. STOREFRONT SYSTEM BRICK RUNNING BOND, BELOW 2 1/2" MTL. STUD 5/8" GWB 8" CMU FLUID APPLIED AIR BARRIER BRICK RUNNING BOND W/ MASONRY TIES @ 16" O.C. 2" RIGID INSULATION ALUM. DOUNSPOUT, SEE ELEVATIONS FOR PLACEMENT1' - 3 1/4"R-19 FIBERGLASS BATT INSULATION 6" MTL. STUD DOOR FRAME AS SCHEDULED 3/4" PLYWOOD OVERHEAD SECTIONAL DOOR, INSTALL PER MANUFACTURER SPECIFICATIONS 8" CMU 2" RIGID INSULATION FLUID APPLIED AIR BARRIER MTL. TRIM 3/4" PLYWOOD BRICK VENEER MASONRY TIES @ 16" O.C. Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A7.01 PLAN DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1 1/2" = 1'-0"A3 TYP. PLAN DETAIL @ WINDOW 1 1/2" = 1'-0"A1 PLAN DETAIL @ GARAGE WALL 1 1/2" = 1'-0"B1 PLAN DETAIL @ GARAGE WALL1 No. Description Date 60 TYPICAL LOWER PRIORITY PARTITIONS FRAMED TIGHT TO & INDEPENDENT OF HIGHER PRIORITY PARTITION C HIGHER PRIORITY PARTITION HIGHER PRIORITY PARTITIONS SHALL BE CONSTRUCTED PRIOR TO ALL ADJACENT PARTITIONS W/ UNINTERRUPTED GWB FACING 4'-0" GWB OUTER PANEL 4'-0" GWB INNER PANEL 4'-0" GWB OUTER PANEL 4'-0" GWB INNER PANEL 1. STAGGER VERT JOINTS SO THEY OCCUR OVER DIFFERENT STUDS ON OPPOSITE SIDES OF PARTITION 2. STAGGER JOINTS OF SECOND LAYER FROM FIRST LAYER 3. WHEN 8'-0" SHEETS ARE APPLIED HORIZONTALLY SAME RULES APPLY 4'-0" GWB PANEL 16" MAX STUD SPACING 4'-0" GWB PANEL Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A7.11 STANDARD PLAN DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1 1/2" = 1'-0"A1 GWB PARTITION INTERSECTIONS 1 1/2" = 1'-0"A2 WALLBOARD JOINT LAYOUT No. Description Date 61 TOP OF WALL 9' -4" 6" x 6" MTL. GUTTER, FINISH TO MATCH STANDING SEAM FASCIA STANDING SEAM MTL ROOF 2" RIGID INSULATION 1 1/2" MTL DECK 2" RIGID INSULATION 2x6 W/ EXPN BOLTS, SEE STRUCT. MTL. FLASHING, TO MATCH STANDING SEAM FASCIA 8" BOND BEAM 2 1/2" MTL. STUD 3x BRICK SOLDIER COURSE STANDING SEAM FASCIA 5/8" GWB TRUSS UPLIFT ANCHOR, SEE STRUCT. LIGHT GAUGE ROOF TRUSS, BY SUPPLIER 8" CMU, GROUT SOLID THRU WALL FLASHING W/ WEEPS PR WOOD BLOCKING, FASTEN TO DECK 3/4" PLYWOOD BACKING MTL. FLASHING, TO MATCH STANDING SEAM FASCIA FLUID APPLIED AIR BARRIER 5/8" GWB SHEATHING MTL. FLASHING, TO MATCH STANDING SEAM FASCIA FIBERGLASS Z-GIRT 3/4" PLYWOOD BACKING 2x2 ACOUSTICAL PANEL CEILING HANGER WIRE TOP OF WALL 9' -4" 2" RIGID INSULATION 1 1/2" MTL DECK MTL. TRIM LIGHT GAUGE ROOF TRUSS, BY SUPPLIER OVERHEAD SECTIONAL DOOR TRACK, INSTALL PER MANUFACTURER SPECIFICATIONS 6" x 6" MTL. GUTTER, FINISH TO MATCH STANDING SEAM FASCIA STANDING SEAM MTL ROOF 2" RIGID INSULATION MTL. FLASHING, TO MATCH STANDING SEAM FASCIA STANDING SEAM FASCIA PR WOOD BLOCKING, FASTEN TO DECK 3/4" PLYWOOD BACKING MTL. FLASHING, TO MATCH STANDING SEAM FASCIA MTL. FLASHING, TO MATCH STANDING SEAM FASCIA FIBERGLASS Z-GIRT 3/4" PLYWOOD BACKING PR WOOD BLOCKING 2 1/2" MTL. STUD MASONRY LINTEL, SEE STRUCT. 2x6 W/ EXPN BOLTS, SEE STRUCT. TRUSS UPLIFT ANCHOR, SEE STRUCT. FLUID APPLIED AIR BARRIER MTL. STUD RAFTER, SEE SREUCT. 3/4 PLYWOOD, BEYOND TOP OF WALL 9' -4" 2" RIGID INSULATION 1 1/2" MTL DECK 2x6 W/ EXPN BOLTS, SEE STRUCT. 3x BRICK SOLDIER COURSE 2 1/2" MTL. STUD 5/8" GWB MASONRY LINTEL, SEE STRUCT. 8" BOND BEAM, GROUT SOLID THRU WALL FLASHING W/ WEEPS LOOSE LINTEL, SEE STRUCT. MASONRY LINTEL, SEE STRUCT. 8" CMU, GROUT SOLID LIGHT GAUGE ROOF TRUSS, BY SUPPLIER MORTAR NET ALUM. STOREFRONT DOOR 3 5/8" MTL. STUD PR WOOD BLOCKING BACKER ROD & SEALANT STEP CMU @ EACH TRUSS 6" x 6" MTL. GUTTER, FINISH TO MATCH STANDING SEAM FASCIA STANDING SEAM MTL ROOF STANDING SEAM FASCIA PR WOOD BLOCKING, FASTEN TO DECK 3/4" PLYWOOD BACKING MTL. FLASHING, TO MATCH STANDING SEAM FASCIA MTL. FLASHING, TO MATCH STANDING SEAM FASCIA FIBERGLASS Z-GIRT 3/4" PLYWOOD BACKING MTL. FLASHING, TO MATCH STANDING SEAM FASCIA 2x2 ACOUSTICAL PANEL CEILING HANGER WIRE MTL. THRU-WALL FLASHING W/ WEEPS @ 16" O.C. 8" INVERTED BOND BEAM 8" CMU, GROUT SOLID, SEE STRUCT. 2 1/2" MTL. STUD 5/8" GWB PR WOOD BLOCKING BACKER ROD AND SEALANTSTOREFRONT WINDOW SYSTEM MTL. COPING CAP PR WOOD BLOCKING FLIUD APPLIED AIR BARRIER MORTAR NET BRICK VENEER W/ MASONRY TIES @ 16" O.C. 5/8" GWB TOP OF WALL 9' -4" 2" RIGID INSULATION 1 1/2" MTL DECK 8" BOND BEAM 2 1/2" MTL. STUD 3x BRICK SOLDIER COURSE 5/8" GWB TRUSS UPLIFT ANCHOR, SEE STRUCT. LIGHT GAUGE ROOF TRUSS, BY SUPPLIER 8" CMU, GROUT SOLID, SEE STRUCT. PR WOOD BLOCKING MASONRY LINTEL, SEE STRUCT. THRU WALL FLASHING W/ WEEPS 5/8" GWB BACKER ROD AND SEALANT 6" x 6" MTL. GUTTER, FINISH TO MATCH STANDING SEAM FASCIA STANDING SEAM MTL ROOF 2" RIGID INSULATION 2x6 W/ EXPN BOLTS, SEE STRUCT. MTL. FLASHING, TO MATCH STANDING SEAM FASCIA STANDING SEAM FASCIA PR WOOD BLOCKING, FASTEN TO DECK 3/4" PLYWOOD BACKING MTL. FLASHING, TO MATCH STANDING SEAM FASCIA MTL. FLASHING, TO MATCH STANDING SEAM FASCIA FIBERGLASS Z-GIRT 3/4" PLYWOOD BACKING 2x2 ACOUSTICAL PANEL CEILING HANGER WIRE FIRST FLOOR 0" MTL. THRU-WALL FLASHING W/ WEEPS @ 16" O.C. MORTAR NET BRICK VENEER W/ MASONRY TIES @ 16" O.C. 8" CMU, GROUT SOLID, SEE STRUCT. 2 1/2" MTL. STUD 5/8" GWB CONCRETE SLAB, SEE STRUCT. 2" RIGID INSULATION CRUSHED STONE CONCRETE FOOTING, SEE STRUCT. GROUT SOLID BELOW GRADE FLUID APPLIED AIR BARRIER VAPOR BARRIER 8" CMU, SEE STRUCT. Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A7.21 SECTION DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1 1/2" = 1'-0"C2 TYP. SECTION DETAIL @ EXT. WALL 1 1/2" = 1'-0"B2 SECTION DETAIL @ GARAGE DOOR 1 1/2" = 1'-0"C4 SECTION DETAIL @ ENTRY 1 1/2" = 1'-0"B1 TYP. SECTION DETAIL @ WINDOW SILL 1 1/2" = 1'-0"C1 TYP. SECTION DETAIL @ WINDOW HEADER 1 1/2" = 1'-0"A1 TYP. SECTION DETAIL @ FOOTING No. Description Date 62 BOX HEADER SECTION A-A 1/8 1/8 1 1/2-16 18 GA OR 16 GA RUNNERS BOX HEADER SECTION B-B BOX HEADER SECTION A-A 1/8 1/8 1 1/2-16 18 GA OR 16 GA RUNNERS BOX HEADER SECTION B-B FILL SOLID W/ SPRAY FOAM INSULATION DURING CONSTRUCTION OF HEADER FILL SOLID W/ SPRAY FOAM INSULATION DURING CONSTRUCTION OF HEADER OPENING HEADER JAMB STUDS UP TO 4'-0" 4'-0" -8'-0" 8'-0" -12'-0" (2) 6" 18 GA (2) 8" 16 GA (2) 8" 16 GA (2) 20 GA (3) 20 GA (4) 20 GA NOTE: 1. FOR OPENINGS GREATER THAN 12'-0", STUDS ARE SUPPORTED VERTICALLY BY STRUCTURE AND HORIZONTALLY BY DIAGONAL BRACING 1 1/2-24 TYP 1/8 1/8 JAMB STUDS (FULL HEIGHT) B B A A 5/8" GWB ON MTL STUDS MOUNTING ANGLES DUCT SLEEVE A 1 HR RATED B 2 HR RATED REQUIRED EXPANSION CLEARANCE C SLOTTED DEFLECTION TRACK SMS, BS TOP OF STUDS SMS, BS SLOTTED DEFLECTION TRACK ATTACH TO STRUCTURE ABOVE W/ SMS OR PDF 3/4"Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A7.31 STANDARD SECTION DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 3" = 1'-0"A4 STUD BOX HEADER DETAIL 3" = 1'-0"A3 STUD BOX HEADER DETAIL W/ INSULATION 3" = 1'-0"A2 STUD BOX HEADER SCHEDULE 1 1/2" = 1'-0"A1 FIRE DAMPER FRAMING DETAILS 3" = 1'-0"B3 DEFLECTION TRACK No. Description Date 63 STEP 1 6"4" (1.) INSTALL 3" x 4" BASE FLASHING AT PERIMETER OF BALCONY WITH NO SEAMS AT DOOR. (2.) CUT BASE AT DOOR OPENING AS NEEDED. (3.) PROCEED TO STEP #2. STEP 2 (1.) INSTALL 60 MIL WATERPROOFING AT ENTIRE BALCONY TERMINATING 3" ONTO BASE OF WALL FLASHING. 3" x 4" "L" FLASHING STEP 3 (1.) INSTALL 60 MIL BASE FLASHING AT DECK-TO-WALL TRANSITION. (2.) CUT AND FOLD MEMBRANE OVER INTO DOORWAY AS SHOWN. (3.) PROCEED TO STEP #4.8"BOTTOM LEAF OF FLASHING 60 MIL MEMBRANE INSTALLED 8" UP VERTICAL WALL STEP 4 (1.) FASTEN CORNERS OF DOOR DETAILS UTILIZING 26 GAUGE OUTSIDE POCKET. POCKET MUST FIT OVER FLASHING AND MEMBRANE SEAMS. (2.) FASTEN WITH 1/4" GALVANIZED NAILS AS SHOWN. (3.) PROCEED TO STEP #5 PRE-FORMED 26 GAUGE METAL OR RIGID PLASTIC OUTSIDE CORNER FLASHING SOLDERED WATER TIGHT STEP 5 (1.) INSTALL 26 GAUGE COUNTER FLASHING AT DOOR. TRIM COUNTER FLASHING TO HAVE ONE INCH TABS RUN PAST DOOR EDGE AS SHOWN. 1" 6" STRIP MEMBRANE SEALED WITH MASTIC 26 GAUGE C-90 COMBO POCKET SOLDERED WATER TIGHT 26 GAUGE 4" x 3" COUNTER FLASHING FLASHING END DAM NOTE: MTL FLASHING OUT OF ONE PIECE MATERIAL W/ NO SOLDER PRE-FORMED CORNER FLASHING (MIN. 6" CORNER) SET IN FULL BED OF MASTIC 1 2 3 4 5 ADJACENT WALL BALCONY DECK BUILDING WRAP AS SPECIFIED -TURN ONTO DECK 2" PLYWOOD DECK P.T. BLOCKING -COORDINATE SIZE W/ SCHED. FINISHES4"3"1 1/2"METAL DRIP FLASHING 3" x 1 1/2" -CUT AND BEND END BACK TO WALL TO COVER WOOD BLOCKING 60 MIL ELASTOMERIC MEMBRANE MIN. 1" LAP OVER DRIP FLASHING AND UP SIDE WALL A MIN. OF 3" 4" x 4" SUPPORT 12" O.C. (T-BAR SPACER) COUNTER FLASHING MEMBRANE FLASHING MIN. 8" FLASHING UP SIDE WALL AND 4" ONTO DECK. SEAL ALL EDGES WITH MASTICPRE-FORMED CORNER FLASHING (SEE STEP ONE) LAP FLASHING BUILDING WRAP T-BAR DRIP FLASHING 60 MIL MEMBRANE PRE-FORMED ALUMINUM CORNER DAM FLASHING (MIN. 4" COVER SIDES AND BOTTOM SLOTTED TO SLIP UNDER T-BAR EDGE CONTINUOUS EXTRUDED ALUMINUM T-BAR EDGE INSIDE CORNER DETAIL OUTSIDE CORNER DETAIL BALCONY EDGE DETAIL USE MEMBRANE PATCH W/ LAP SEALANT OR LIQUID MEMBRANE PATCH AT CORNER TO ENSURE SEAL 1. TYPICAL 3" x 4" 26 GAUGE BASE FLASHING CUT AND FOLD AS SHOWN EDGE OF WATERPROOF MEMBRANE ON TOP OF FLASHING SET IN LAP SEALANT 2. TYPICAL 3" x 4" 26 GAUGE BASE FLASHING OVER PIECE 1. EDGE OF WATERPROOF MEMBRANE ON TOP OF FLASHING SET IN LAP SEALANT USE LIQUID MEMBRANE PATCH AT CORNER TO ENSURE SEAL PIECE 1 2. 1. 1. 8" x 8" SQUARE OF 26 GAUGE FLASHING CUT AND INSTALLED OVER DECK AND SHEATHING AS SHOWN5"8"8" NOTE: PRIME ALL SUBSTRATES PRIOR TO ADHERING ANY FLASHING6" BASE FLASHING AT WALL2"5"EXTERIOR SHEATHING (15# BUILDING PAPER ON SHEATHING TO OVERLAP ALL MEMBRANE FLASHING) WALL OR COLUMN CORNER - WRAP FLASHING AROUND CORNER 2" MIN. (ALL SIDES IF COLUMN) ALUMINUM T-BAR 1500 T- FLASHING ON 4" STRIP OF 30 MIL SELF-ADHERING WATERPROOF MEMBRANE FLASHING TAPE LINE OF 4" FLASHING TAPE ON OSB DECK PRE-FORMED ALUMINUM CORNER DAM FLASHING (MIN. 4" COVER SIDES AND BOTTOM) SLOTTED TO SLIP UNDER T-BAR EDGE GALVANIZED ROOFING NAIL SET IN SEALANT (TYP.) 60 MIL WATERPROOF MEMBRANE IS APPLIED OVER ALL BASE FLASHING, DRIP EDGE FLASHING, AND DECK 1. MIN. 6" x 6" SELF-ADHERING MEMBRANE CUT SLIT IN SIDE 2A. CUT MEMBRANE AT ANGLES UP CONDUIT AND FOLD UP 2B. WRAP MEMBRANE FLASHING AROUND WITH OVERLAP AT SLIT AND "TOP" OVERLAPPING "BOTTOM" 3. FOLD MEMBRANE DOWN AND PROVIDE TAPE OVER CUTS IN MEMBRANE A INSTALL MOISTURE BARRIER (M.B.) CONTINUOUSLY OVER WINDOW OPENING STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 STEP 7 -SIDING / PANEL STEP 8 -SIDING / PANEL B CUT M.B. USING "I" METHOD. TURN M.B INTO R.O. AT JAMBS ONLY WINDOW ROUGH OPENING A FOLD M.B. INTO OPENING AT JAMBS AND SILL AND STAPLE INTO PLACE A MAKE 45° CUT 16" LONG AT EACH CORNER B FOLD "FLAP" UP AND TEMPORARILY STAPLE INTO PLACE A INSTALL MIN. 1/2" PLYWOOD STRIP AT INTERIOR SIDE OF WINDOW SILL B WRAP SILL WITH SELF- ADHERING MEMBRANE AND CONTINUE UP JAMBS 4" A SET WINDOW WITH HEAD AND JAMB FLANGES IN SEALANT -DO NOT SEAL SILL. SET WINDOW ON RIGID PLASTIC SHIMS TO SUPPORT WINDOW AND PROTECT MEMBRANE FLASHING. B STRIP IN HEAD WITH MIN. 8" PEEL AND STICK A STRIP IN JAMBS WITH MIN. 8" PEEL AND STICK A FOLD M.B. DOWN OVER MEMBRANE FLASHING B TAPE CUTS IN M.B. TO PROVIDE WATERTIGHT SEAL A INSTALL WOOD TRIM AT PERIMETER OF WINDOW B INSTALL METAL HEAD FLASHING ABOVE WINDOW TRIM C INSTALL 6" SELF-ADHERING MEMBRANE OVER METAL HEAD FLASHING 1" LARGER THAN PIPE MTL. ROOF 2" RIGID INSULATION MTL. DECK STAINLESS STEEL CLAMPING RING BUTYL TAPE & SEALANT SYNTHETIC UNDERLAYMENT PRE-MOLDED BOOT GASKETSEALANT VENT STACK, SEE PLUMB. Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A7.41 STANDARD FLASHING DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 12" = 1'-0"A4 DOOR FLASHING DETAILS 3" = 1'-0"D5 FLASHING END DAM 12" = 1'-0"A1 FLASHING INSTALLATION DETAILS 3" = 1'-0"D4 VENT AND ELECTRICAL BOX FLASHING 1/4" = 1'-0"C1 WINDOW FLASHING INSTALLATION SEQUENCE AT MASONRY 3" = 1'-0"C2 TYP. VENT PENETRATION AT MTL. ROOF No. Description Date 64 2"SCHEDULED WIDTH 2"SCHEDULED HEIGHT2"NOTE: REFER TO WINDOW ELEVATIONS FOR REMAINING FRAMES 2"SCHEDULED WIDTH 2"SCHEDULED HEIGHT4"NOTE: REFER TO WINDOW ELEVATIONS FOR REMAINING FRAMES SCHEDULED WIDTH SCHEDULED HEIGHT8"10"SCHEDULED WIDTH SCHEDULED HEIGHT6"6" G1 2"2"5' - 4"4' - 8"G1G1 2"2"2"2"2"7' - 4"G1 2"2"2"2' - 8"1' - 6" G1 DOOR AS SCHEDULED GLASS TYPES G1 1/4" CLEAR TEMPERED GLASS G2 1" INSULATED LOW E TEMPERED GLASS G3 G5 1" INSULATED LOW E GLASS G6 45 MINUTE RATED GLASS G4 1/2" INSULATED LOW E TEMPERED GLASS 1/2" CLEAR TEMPERED GLASS HM FRAME CONT SEALANT UNRATED PARTITION, SEE PLANS JAMB ANCHOR CONT SEALANT CONT SEALANT 8" CMU WALL BACKER ROD & SEALANT, BS BRICK SURROUND FLUID APPLIED AIR BARRIER, CONTINUE INTO OPENING 2.5" MTL. STUD WOOD BLOCKING 5/8" GWB ALUM FRAME & DOOR 8" CMU WALL SEALANT, BS BRICK SURROUND FLUID APPLIED AIR BARRIER, CONTINUE INTO OPENING HM FRAME FILL SOLID W/ GROUT SCHEDULED WIDTH SCHEDULED HEIGHTOVERHEAD GARAGE DOOR, INSTALL PER MANUFACTURER SPECIFICATIONS 3/8" GALV. BENT PLATE CHANNEL FRAME, PAINT TO MATCH DOOR 8" CMU BRICK SURROUND FLUID APPLIED AIR BARRIER, CONTINUE INTO OPENING MINIMUM 8" ON EXTERIOR SURFACE 4" CONC W/ SEALER DOOR SWEEP DOOR ALUMINUM THRESHOLD 1/2" MAX.VARIESCONCRETE WALKWAY T9A -CERAMIC TILE IN LIEU OF CONCRETE SEALER VINYL COMPOSITE TILE DOOR ALUMINUM THRESHOLD - SEAT IN MASTIC 1/2" MAX.VARIESCONCRETE WALKWAY EXP. JOINT MATERIAL VINYL COMPOSITION TILE SCHLUTER RENO-TK OR RENO U, SATIN ANODIZED ALUMINUM TRANSTION STRIP DOOR CONC. W/ SEALER SIM TO SIM DOOR CARPET SCHLUTER RENO-TK OR RENO U, SATIN ANODIZED ALUMINUM TRANSTION STRIP DOOR VINYL COMPOSITION TILE Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A9.03 DOOR SCHEDULE, DOOR & WINDOW DETAILS, TRANSITIONS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 DOOR SCHEDULE Door Frame CommentsMark Width Height Elevation Material Finish Hardware Fire Rating Frame Type Frame Material Frame Finish Jamb FIRST FLOOR 101 3' - 0" 7' - 2" D3 ALUM/GLASS 1 ALUM J3 STOREFRONT SYSTEM, GLASS TO MATCH EXISTING BUILDING 102 3' - 0" 7' - 2" D1 SCWD 7 F1 HM J1 103 3' - 0" 7' - 2" D1 SCWD 4 F1 HM J1 104 3' - 0" 7' - 2" D1 SCWD 6 F1 HM J1 105A 3' - 0" 7' - 0" D1 SCWD 5 F1 HM J1 105B 3' - 0" 7' - 2" D1 ALUM 8 F1 HM ALUM J1 106 3' - 0" 7' - 0" D1 ALUM 2 F2 HM ALUM J2 106A 12' - 0" 8' - 8" ALUM 9 AS SPECIFIED ALUM Aluminum J4 CONFIRM TRACK REQUIREMENTS WITH OVERHEAD DOOR 107A 3' - 0" 7' - 2" D1 ALUM 8 F1 HM ALUM J1 107B 6' - 0" 7' - 0" D2 ALUM 3 F2 HM ALUM J2 3" = 1'-0" J2 - JAMB AT EXTERIOR CMU WALL 3" = 1'-0" J1 - JAMB AT METAL STUD WALL 3" = 1'-0" J3 - JAMB AT EXTERIOR CMU WALL W/ FURRING & STOREFRONT 1/2" = 1'-0" F1 - TYPICAL FRAME TYPE 1/2" = 1'-0" F2 - MASONRY FRAME TYPE 1/2" = 1'-0" D1 - DOOR TYPE 1/2" = 1'-0" D3 - DOOR TYPE 3" = 1'-0" EXTERIOR TRANSITION - CONCRETE TO CONCRETE 3" = 1'-0" EXTERIOR TRANSITION - CONCRETE TO VCT 3" = 1'-0" TRANSITION - SIM TO SIM 1/2" = 1'-0" WINDOW A 1/2" = 1'-0" WINDOW B 3" = 1'-0" TRANSITION - CONCRETE TO VCT 3" = 1'-0" TRANSITION - VCT TO TILE 1/2" = 1'-0" D2 - DOOR TYPE 3" = 1'-0" J4 - JAMB AT EXTERIOR GARAGE DOOR No. Description Date 65 STORAGE 106 FLEX 105 MECH / H.W. 107 TOILET 104 TOUCH DOWN 103 OFFICE 102 ENTRY 101 FUTURE OFFICES 108 FLOOR PLAN LEGEND PLAN NORTH TRUE NORTH 1 HOUR FIRE RATED PARTITION 2 HOUR FIRE RATED PARTITION FLOOR FINISH LEGEND SC-1 T-1 LVT-1 NOTES 1. SEE MATERIAL LEGEND FOR PRODUCT INFORMATION - - - - - - A2.01 A1 --A2.01C4A2.01 A4 A2.01 C1 STORAGE 106 FLEX 105 MECH / H.W. 107 TOILET 104 ENTRY 101 TOUCH DOWN 103 OFFICE 102FUTURE OFFICES 108 FINISH NOTES 1. ALL NEW WALL AND CEILING FINISHES SHALL COMPLY WITH 803 OF THE IFC AND FLOOR FINISHES SHALL COMPLY WITH 804 OF THE IFC. 2. GC SHALL BE RESPONSIBLE FOR COMPLYING WITH VOLATILE ORGANIC COMPOUND REGULATIONS FOR ALL FINISH MATERIALS. 3. GC SHALL PROVIDE GWB FINISH IN COMPLIANCE WITH GYPSUM ASSOCIATION GA214-96. 4. FLOOR SURFACE SHALL BE CLEAN AND CLEAR OF DEBRIS OR MATERIAL PRIOR TO CONSTRUCTION. FLOAT AND SCRAPE TO PROVIDE LEVEL SURFACE FOR NEW SPECIFIED FINISH. 5. CONTRACTOR SHALL PROVIDE NECESSARY SHORING OR TEMPORARY SUPPORT AS REQUIRED. 6. ALL CUTTING AND PATCHING WORK SHALL BE DONE IN A NEAT MANNER WITH QUALITY WORKMANSHIP AND IN ACCORDANCE WITH A PROFESSIONAL STANDARD OF CARE. 7. ALL FINISHES SPECIFIED ARE APPROVED BY THE OWNER/DEVELOPER; NO SUBSTITUTIONS WILL BE ALLOWED WITHOUT PROPER APPROVAL FROM OWNER/DEVELOPER & INTERIOR DESIGNER IN WRITING. 8. REFER TO THE CONSTRUCTION PLANS DIMENSIONS FOR ALL PRELIMINARY FINISH MATERIAL TAKE-OFFS. FIELD VERIFY ALL DIMENSIONS PRIOR TO ORDER PLACEMENT. 9. UNLESS NOTED OTHERWISE (U.N.O.), PROVIDE SATIN ALUMINUM FINISH TRANSITION STRIPS BY SCHLUTER OR EQUAL AT ALL FLOOR FINISH TRANSITIONS. VINYL AND MARBLE THRESHOLDS WILL NOT BE ACCEPTED. U.N.O., TRANSITION FINISHES AT CENTER OF DOOR. FLOAT OR FEATHER ALL FLOORING MATERIALS AS REQUIRED TO ENSURE A LEVEL TRANSITION BETWEEN MATERIALS OF VARYING THICKNESS. CHANGES IN LEVEL SHALL BE 1/4" MAXIMUM VERTICAL AND 1/2" MAXIMUM WITH A 1:2 BEVEL. a. SIMILAR HEIGHT TRANSITIONS = SCHLUTER SCHIENE, SATIN ANODIZED ALUMINUM i.TILE TO CARPET ii. TILE TO WOOD iii.TILE TO RUBBER SPORTS FLOOR b. SLOPED TRANSITIONS = SCHLUTER RENO-TK OR RENO U, SATIN ANODIZED ALUMINUM c. CARPET TO LVT = SCHLUTER RENO-TK OR RENO U, SATIN ANODIZED ALUMINUM i. ALTERNATE: ROPPE SLIM PROFILE CARPET REDUCER STRIP, COLOR TBD d. TOP OF WALL TILE TRANSITION IF NOT FULL HEIGHT = SCHLUTER JOLLY, SATIN ANODIZED ALUMUINUM e. WALL TILE TO CONCRETE FLOOR = SCHLUTER DILEX AHKA, SATIN ANODIZED ALUMINUM f. FLOOR FINISH TO CONCRETE FLOOR = SCLUTER RENO-U, COMES IN VARYING HEIGHTS SO MUST BE IN ADA HEIGHT, SATIN ANODIZED ALUMINUM 10. TRANSITION FINISHES SHALL OCCUR AT CENTER OF DOOR OPENING OR AS INDICATED ON FLOOR PLANS. 11. CONTINUE FLOORING AND WALL BASE MATERIAL AS SCHEDULED UNDER MILLWORK AND INTO ALL MILLWORK RECESSES. 12. WALLS THAT CONTAIN MECHANICAL VENTS, ACCESS DOORS, ELECTRICAL PANELS, ETC., SHALL BE PAINTED THE COLOR OF THE WALL IN WHICH IT IS LOCATED. 13. CEILINGS THAT CONTAIN MECHANICAL VENTS, ACCESS DOORS, ETC., SHALL BE PAINTED CEILING COLOR. 14. ALL ELECTRICAL OUTLET COVERS & PLUGS SHALL MATCH AND BE WHITE IN COLOR WITH WHITE PLUGS. DARK WALLS SHALL BE BLACK WITH BLACK PLUGS. DECORATIVE WALLS (SUCH AS TILE) TO BE STAINLESS STEEL WITH GRAY PLUGS. FLOORBOXES TO BE METAL, NOT PLASTIC, SATIN ALUMINUM FINISH. 15. ALL SURFACES RECEIVING PAINT, VARNISH, OR WALLCOVERING SHALL BE PREPARED ACCORDING TO MANUFACTURER'SSPECIFICATIONS FOR APPLIED FINISH PRIOR TO INSTALLATION OR APPLICATION OF FINISH MATERIAL WHETHER GYPSUM BOARD, CMU, BRICK, ETC. PAINTER TO DETERMINE CORRECT PAINT TYPE FOR INSTALLATION. 16. PAINT INSTALLATION SHALL CONSIST OF MIN. ONE COAT OF PRIMER AND MIN. TWO COATS OF SPECIFIED PAINT TO PRODUCE A SATISFACTORY FINISH APPEARANCE. INSTALLATION OF ALL PAINT MATERIALS SHALL BE IN ACCORDANCE WITH MANUFACTURER'S SPECIFICATIONS. CORRECT PAINT TYPE AND FINISH TO BE DETERMINED BY PAINTER FOR GYPSUM BOARD, CMU, BRICK, ETC. TYPE WALLS. a. U.N.O., ALL PTD. INTERIOR HOLLOW METAL FRAMES SHALL RECEIVE A WATERBASED ALKYD SEMI-GLOSS PAINT WITH LOW VOC'S. COLOR SHALL MATCH EXISTING ADJACENT WALL PAINT COLOR. b. U.N.O., ALL GWB CEILINGS SHALL RECEIVE FLAT FINISH. c. U.N.O., ALL EXPOSED CEILINGS SHALL RECEIVE FLAT FINISH. ALL CONDUIT, PIPING AND HVAC DUCT TO BE PAINTED TO MATCH CEILING. d.U.N.O., ALL GWB WALLS SHALL RECEIVE EGGSHELL FINISH. e. U.N.O,, ALL DOORS SHALL BE PAINTED: INTERIOR SEMI-GLOSS AND EXTERIOR TO BE EXTERIOR GRADE. 17. DOORS: SEE ARCHITECTURAL DOOR SCHEDULE a. ALL DOORS SHALL BE LEVER SET IN SATIN NICKEL. b. ALL GLASS DOORS SHALL HAVE ROCKWELL NEOTEK OFFSET PULLS, 16"L, WITH SQUARE ENDS. c. ALL DOORS AND SIDELIGHTS TO RECEIVE 1”FROSTED WINDOW FILM BAND BY GC. d.MILLWORK CABINET DOOR PULLS SHALL HAVE AMEROCK BLACKROCK 5”; SATIN NICKEL 18. ALL FLOORING MATERIALS SHALL BE INSTALLED ACCORDING TO MANUFACTURER'S SPECIFICATIONS. INSTALLATION SHALL BE FREE OF ABRASION,BUBBLES, CRACKS, AND OTHER IMPERFECTIONS. SEAMING SHALL BE VISIBLY CONCEALED. 19. PROVIDE WATERPROOF AND CRACK ISOLATION MEMBRANE IN ALL AREAS RECEIVING PORCELAIN FLOOR TILE. PROVIDE APPROPRIATE EXPANSION AND CONTROL JOINTS PER CURRENT T.C.N.A RECOMMENDATIONS. REFER TO TCNA EJ-171-09 FOR MOVEMENT JOINTS -VERTICAL AND HORIZONTAL. 20. TILE INSTALLATION SHALL BE SLOPED TO DRAINS; TILE AND SUBSTRATE SHALL BE INSTALLED PER TCNA GUIDELINES; MOISTURE RESISTANT GYPBOARD SHALL BE USED BEHIND WALLS THAT ARE WET WALLS. 21. ALL FLOOR GROUT TO BE STAR QUARTZ GROUT. 22. G.C. TO FINISH GWB TO FINISHED FLOOR SO THAT BASE IS APPLIED TO A SMOOTH SURFACE. 23. FLOORING PATTERN HATCHING IS FOR MATERIAL INFORMATION AND DESIGN INTENT ONLY. CONTRACTOR SHALL SUBMIT FLOORING SEAMING / PATTERN LAYOUT DIAGRAM TO INTERIOR DESIGNER FOR REVIEW AND APPROVAL PRIOR TO ORDERING AND INSTALLATION. INDICATE ON CARPET SEAMING DIAGRAM THE DIRECTION OF PATTERN INSTALLATION. CUT TILES LESS THAN 1/3 OF A FULL SIZE PIECE WILL NOT BE ACCEPTED. COORDINATE WITH ARCHITECT AS REQUIRED TO AVOID PORCELAIN TILE "SLIVERS". 24. CEILINGS SHALL BE INSTALLED PER PLAN DIAGRAMS. CEILINGS SHALL BE INSTALLED TO AVOID TILE “SLIVERS”. CUT TILES LESS THAN 6”WILL NOT BE ACCEPTED. 25. REFER TO INTERIOR ELEVATIONS FOR ALL MILLWORK FINISH DESIGNATIONS. 26. GC SHALL SUBMIT FINISH SAMPLES TO INTERIOR DESIGNER AND ARCHITECT FOR REVIEW PRIOR TO ORDER AND INSTALLATION. MATERIALS LEGEND DESIGNATION ACT-1 PLAM-1 PLAM-2 LVT-1 PNT-1 PNT-2 PNT-3 RB-1 SC-1 T-1 FINISH TYPE ACOUSTICAL CEILING TILE PLASTIC LAMINATE PLASTIC LAMINATE LUXURY VINYL TILE PAINT PAINT PAINT RUBBER BASE SEALED CONCRETE FLOOR TILE MANUFACTURER SHERWIN WILLIAMS SHERWIN WILLIAMS SHERWIN WILLIAMS STYLE NAME / NUMBER EGGSHELL EPOXY FLAT COLOR NAME / SIZE SW6147 PANDA WHITE SW6147 PANDA WHITE SW7674 PEPPERCORN LOCATION / COMMENTS FIELD PAINT, TYP FIELD PAINT IN TOILET ONLY. SEE FINISH SCHEDULE AND INTERIOR ELEVATIONS FOR LOCATION. EXP. CEILING PAINT TYP. FLOOR TILE COORDINATING 6"X12" COVE BASE TO MATCH, GROUT TBD. WHITE/ 24"X24"OLYMPIA MICRO ACOUSTICAL PANELS #4210USG FINE LINE BEVEL TEGULAR, 0.60 NRC/ 35 CAC. SEE FINISH SCHEDULE AND RCP FOR LOCATION. FRENCH LINEN 5016-38STANDARD LAMINATEWILSONART UPPER AND LOWER CASEWORK LOCATIONS. SEE INTERIOR ELEVATIONS. GRAPHITE 10657-60STANDARD LAMINATEWILSONART FLEX COUNTERTOP LOCATION. SEE INTERIOR ELEVATIONS. WIL204 BARLEY/ 2.5MMLOCAL MEASURE WILDERNESSMILLIKEN SEE FINISH SCHEDULE FOR LOCATION. 11 CANVAS WB/ 4"TRADITIONAL VINYLJOHNSONITE 1/8"(TV) SEE FINISH SCHEDULE FOR LOCATION. TBDTBDTBD TBD BEIGE/ 24"X24"MEDIANDALTILE FRP-1 FIBER REINFORCED POLYMER WALL SEE FINISH SCHEDULE FOR LOCATIONSWHITE SMOOTH S2SC-48/ 4'X8'FRP STANDARDUSFRP Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A9.21 FINISH SCHEDULE / FINISH & AV/SEC. & FURNITURE PLANS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 FINISH SCHEDULE Number Name Floor Finish Base Finish Ceiling Finish Casework Countertop Wall Finish CommentsNorth South East West 101 ENTRY LVT-1 RB-1 ACT-1 - - PNT-1 PNT-1 PNT-1 PNT-1 102 OFFICE LVT-1 RB-1 ACT-1 - - PNT-1 PNT-1 PNT-1 PNT-1 103 TOUCH DOWN LVT-1 RB-1 ACT-1 - - PNT-1 PNT-1 PNT-1 PNT-1 104 TOILET T-1 T-1 ACT-1 - - PNT-2 PNT-2 PNT-2 FRP-1 105 FLEX LVT-1 RB-1 ACT-1 PLAM-1 PLAM-2 PNT-1 PNT-1 PNT-1 PNT-1 106 STORAGE SC-1 RB-1 O.T.S/ PNT-3 - - PNT-1 PNT-1 PNT-1 PNT-1 107 MECH / H.W. SC-1 RB-1 O.T.S/ PNT-3 - - PNT-1 PNT-1 PNT-1 PNT-1 108 FUTURE OFFICES LVT-1 RB-1 ACT-1 - - - PNT-1 PNT-1 PNT-1 1/8" = 1'-0"A1 FIRST FLOOR FURNITURE PLAN 1/8" = 1'-0"B1 FIRST FLOOR FINISH PLAN 1/8" = 1'-0"A3 FIRST FLOOR AV/SEC PLAN No. Description Date 66 2' - 6"3' - 0"1' - 3"FILLER FILLER 1' - 3"3' - 0"2' - 6"2' - 10"1' - 8"2' - 6"SCHEDULED BASE GWB, PNT-1 PLAM-1 UPPER CASEWORK PLAM-1 LOWER CASEWORK PLAM-2 COUNTERTOP B5 A12.11 Sim A5 A12.11 Sim B4 A12.11 Sim 1' - 3"2' - 10"1' - 5" FRP-1 SCHEDULED TILE BASE WALL HUNG SINK Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A11.01 FIRST FLOOR INTERIOR & TOILET ELEVATIONS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 1/2" = 1'-0"A1 FLEX 105 - EAST 1/4" = 1'-0"A4 TOILET 104 - WEST No. Description Date 67 1/2" VARIES4"6"1' - 10"4" - 6"VARIES2' - 10" U.N.O.BASE ATTACHED TO DOOR S.S. SINK PLAM CABINET SCHEDULED COUNTERTOP W/ SCHEDULED BACKSPLASH 1/2" VARIES4"6"1' - 10"4"2' - 10" U.N.O.BASE AS SCHEDULED PLAM CABINETS & DRAWERS SCHEDULED COUNTERTOP W/ SCHEDULED BACKSPLASH 1' - 2"2' - 6"2 ADJUSTABLE SHELVES VARIESPLAM CABINET 1' - 3" Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A12.11 CASEWORK DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 3/4" = 1'-0"A5 CASEWORK SECTION - ADA SINK 3/4" = 1'-0"B5 CASEWORK SECTION - BASE CABINET W/ DRAWER - ADA 3/4" = 1'-0"B4 CASEWORK SECTION - UPPER CABINET No. Description Date 68 000 ROOM NAMEVARIESVARIES ROOM NUMBER, TEXT 5/8" HIGH BUILDING OR DEPARTMENT EMBLEM ROOM NAME, TEXT 5/8" HIGH CONTRACTED BRAILLE CONTRACTED BRAILLEVARIES3/16"2"SIGNAGE TYPE "A"9"6 13/16"3/16"2"000 ROOM NAME 9" BUILDING OR DEPARTMENT EMBLEM ROOM NUMBER, TEXT 5/8" HIGH CONTRACTED BRAILLE PICTOGRAM-MAN, WOMAN, UNISEX, STAIR, ACCESSIBILITY ROOM NAME, TEXT 5/8" HIGH CONTRACTED BRAILLE SIGNAGE TYPE "B"9"6 13/16"3/16"2"000 IN CASE OF FIRE, DO NOT USE ELEVATOR. USE STAIRS. 9" BUILDING OR DEPARTMENT EMBLEM ROOM NUMBER, TEXT 5/8" HIGH CONTRACTED BRAILLE PICTOGRAM-MAN STAIR AND FLAME TEXT 1/2" HIGH CONTRACTED BRAILLE SIGNAGE TYPE "C"11"2"7"2"8 1/2" EVACUATION ROUTE IN CASE OF FIRE, ELEVATORS ARE OUT OF SERVICE. USE EXIT STAIRS. PICTOGRAM-MAN STAIR AND FLAME TEXT 1/4" HIGH TEXT 5/8" HIGH THUMBSLOT CLEAR DISPLAY FOR EVACUATION PLAN SIGNAGE TYPE "D" 000 1' - 1" DIRECTIONAL TEXT DIRECTIONAL TEXT BUILDING OR DEPARTMENT EMBLEM DIRECTIONAL TEXT 5/8" HIGH ROOM NUMBER, 5/8" HIGH SIGNAGE TYPE "E" CONTRACTED BRAILLE7"4 13/16"3/16"2"STAIR # ROOF ACCESS FLOOR 1 FLOORS #-# EXIT ON LEVEL # SIGNAGE TYPE "F"8"6"STAIR NUMBER, 1/2" HIGH "NO ROOF ACCESS" OR "ROOF ACCESS", REFER TO FLOOR PLANS, 3/8" HIGH TEXT 1/2" HIGH FLOOR NUMBER, 2 5/8" HIGH CONTRACTED BRAILLE FLOORS CONNECTED BY STAIR, 3/8" HIGH "EXIT THIS LEVEL" OR "EXIT ON LEVEL #", 3/8" HIGH DIRECTIONAL ARROW TO NEAREST FLOOR WITH EXIT, COORDINATE WITH ADJACENT TEXT Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: A13.01 SIGNAGE SCHEDULE & DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS 10/21/2025 3" = 1'-0"D1 TYPICAL SIGNAGE ELEVATIONS No. Description Date 69 PLUMBING GENERAL NOTESWATER SUPPLY PIPING SPECIFICATIONSDRAINAGE PIPING SPECIFICATIONSGENERAL REQUIREMENTS:1. PLUMBING WORK SHALL BE INSTALLED IN ACCORDANCE WITH THE 2018 NORTH CAROLINA STATE PLUMBING CODE AND WITH THE REQUIREMENTS OF THE LOCAL AUTHORITY HAVING JURISDICTION.2. SCOPE: PROVIDE ALL LABOR, MATERIAL AND EQUIPMENT REQUIRED FOR THE COMPLETION AND OPERATION OF ALL PLUMBING SYSTEMS IN ACCORDANCE WITH ALL APPLICABLE CODES.3. PERMITS: APPLY AND PAY FOR ALL NECESSARY PERMITS, FEES AND INSPECTIONS REQUIRED BY ANY PUBLIC AUTHORITY HAVING JURISDICTION. ACREAGE CHARGES, FACILITIES CHARGES AND BOND PROPERTY ASSESSMENTS ARE NOT TO BE CONSTRUED TO BE A PART OF THIS CONTRACT.4. WARRANTY: PROVIDE A ONE YEAR WARRANTY, FROM THE DATE OF ACCEPTANCE OF WORK BY THE OWNER, FOR ALL PLUMBING MATERIALS AND EQUIPMENT.5. COORDINATE ALL PLUMBING PIPING LOCATIONS, ROUGH-IN LOCATIONS AND EQUIPMENT LOCATIONS WITH OTHER TRADES TO AVOID CONFLICTS AND INTERFERENCES. FINAL PIPING AND EQUIPMENT LOCATIONS SHALL BE A CODE COMPLIANT INSTALLATION FOR ALL TRADES.6. FIELD VERIFY PROPER OPERATION OF EXISTING SYSTEMS BEFORE STARTING CONSTRUCTION. NOTIFY THE ARCHITECT / ENGINEER OF RECORD OF ANY PROBLEMS OR DISCREPANCIES BETWEEN THE CONSTRUCTION DOCUMENTS AND EXISTING CONDITIONS AND/OR ANY POTENTIAL PROBLEMS OBSERVED BEFORE CONTINUING WORK IN THE EFFECTED AREAS.7. WHERE DISCREPANCIES ARE FOUND IN THE DRAWINGS AND SPECIFICATIONS THE MORE STRINGENT SHALL APPLY. CONTACT ENGINEER FOR CLARIFICATION.8. ALL PIPING SHALL BE MANUFACTURED IN THE UNITED STATES OF AMERICA.9. ALL VALVES, BACKFLOW PREVENTERS, BOOSTER PUMPS, ETC. SERVING THE DOMESTIC WATER SYSTEM SHALL MEET LEAD FREE STANDARDS PER ANSI/NSF 372 AND NSF 61, ANNEX G. 10. CUT WALLS, FLOORS AND CEILINGS AS REQUIRED FOR INSTALLATION OF PLUMBING WORK. ALL CUTTING SHALL BE HELD TO A MINIMUM. PATCH AND FINISH SURFACES TO MATCH ADJOINING SURFACES.11. PLUMBING PLANS SHALL NOT BE SCALED. REFERENCE THE ARCHITECTURAL PLANS FOR ALL LOCATIONS OF PLUMBING FIXTURES, WALLS, DOORS, WINDOWS, ETC.12. PLUMBING PIPING AND SPECIALTIES SHALL BE LOCATED CONCEALED IN WALLS, PARTITIONS OR ABOVE CEILINGS UNLESS NOTED OTHERWISE. PLUMBING PIPING IN EXPOSED AREAS SHALL BE RUN TIGHT TO UNDERSIDE OF STRUCTURE. PROVIDE ACCESS DOORS FOR CONCEALED SPECIALTIES.13. PLUMBING PIPING, VENTS, ETC. EXTENDING THROUGH EXTERIOR WALLS AND/OR THE ROOF SHALL BE FLASHED AND COUNTER FLASHED IN A WATERPROOF MANNER. COORDINATE FLASHING WITH THE GENERAL CONTRACTOR.14. DO NOT INSTALL PLUMBING PIPING IN AREAS SUBJECT TO FREEZING TEMPERATURES. INSTALL PLUMBING PIPING SHOWN IN EXTERIOR WALLS ON THE CONDITIONED SIDE OF THE WALL INSULATION.15. PROVIDE NON-CONDUCTING DIELECTRIC UNIONS WHENEVER CONNECTING DISSIMILAR METALS.16. ATTACH HANGERS TO STRUCTURE, HANGERS SHALL NOT ATTACH TO THE DECK.17. PROVIDE ACCESS DOORS FOR VALVES, WATER HAMMER ARRESTORS, TRAP PRIMERS, ETC. CONCEALED IN MASONRY WALLS, GYPBOARD WALLS AND/OR CEILINGS THAT WILL REQUIRE MAINTENANCE ACCESS.18. PLUMBING SYSTEMS INCLUDE, BUT ARE NOT LIMITED TO: PLUMBING FIXTURES AND EQUIPMENT, FIRE STOPPING, PIPE IDENTIFICATION, DOMESTIC WATER SYSTEM, SANITARY WASTE AND VENT SYSTEM.PLUMBING FIXTURES AND EQUIPMENT:1. PROVIDE COMPLETE PLUMBING FIXTURES AND EQUIPMENT. INCLUDE SUPPLIES, STOPS, VALVES, FAUCETS, DRAINS, TRAPS, TAIL PIECES, ESCUTCHEONS, ETC.2. PLUMBING FIXTURES AND EQUIPMENT SHALL BE INSTALLED PER THE MANUFACTURER'S RECOMMENDATIONS AND INSTALLATION INSTRUCTIONS.3. NO PRIVATE LABELED MATERIALS WILL BE ACCEPTED AS EQUALS TO PRODUCTS SPECIFIED HEREIN.4. THE PLUMBING CONTRACTOR IS RESPONSIBLE FOR ALL COSTS ASSOCIATED WITH SUBSTITUTIONS TO SPECIFIED PLUMBING FIXTURES AND EQUIPMENT INCLUDING BUT NOT LIMITED TO; PROVIDING MAINTENANCE ACCESS CLEARANCE, PIPING, ELECTRICAL, REPLACEMENT OF OTHER SYSTEM COMPONENTS, BUILDING ALTERATIONS, ETC. AND ANY MODIFICATIONS TO ASSOCIATED MECHANICAL, ELECTRICAL OR PLUMBING SYSTEMS REQUIRED BY THE EQUIPMENTS INSTALLATION INSTRUCTIONS. ALL COSTS ASSOCIATED WITH SUBSTITUTIONS SHALL BE INCLUDED IN THE ORIGINAL BASE BID.FIRE STOPPING:1. FIRE STOP ALL PENETRATIONS, BY PIPING OR CONDUITS, OF FIRE RATED WALLS, FLOORS AND PARTITIONS. PROVIDE A DEVICE(S) OR SYSTEM(S) WHICH HAS BEEN TESTED AND LISTED AS COMPLYING WITH ASTM E-814 AND INSTALL IN ACCORDANCE WITH THE CONDITIONS OF THEIR LISTING. PROVIDE A DEVICE(S) OR SYSTEM(S) WITH AN 'F' RATING EQUAL TO THE RATING OF THE ASSEMBLY BEING PENETRATED. REFER TO ARCHITECTURAL PLANS FOR WALL AND FLOOR TYPES.PIPE IDENTIFICATION:1. PIPE IDENTIFICATION SHALL MATCH THE FACILITY'S EXISTING STANDARD. IF NO STANDARD EXISTS, THEN THE PIPE IDENTIFICATION SHALL BE IN ACCORDANCE WITH ANSI A13.1.1. PROVIDE PIPING LABELS FOR ALL PLUMBING PIPING. PIPING LABELS SHALL BE ACRYLIC FACED, WRAP-AROUND TYPE. EACH LABEL SHALL INDICATE THE PIPING CONTENTS, DIRECTION OF FLOW AND SHALL BEAR THE MANUFACTURER'S STANDARD COLOR FOR THE SERVICE INDICATED.DOMESTIC WATER PIPING:1. DOMESTIC WATER PIPING AND JOINTS BELOW GRADEPIPING 1 1/4" TO 3":A. TYPE 'K', DRAWN-TEMPER (HARD) COPPER TUBE (ASTM B88) WITH PRESSURE-SEAL JOINT FITTINGS (CAST-BRASS, CAST-BRONZE OR WROUGHT-COPPER) WITH EPDM O-RING SEAL ON EACH END. 250 PSI WORKING PRESSURE AT 250° F.B. TYPE 'L' DRAWN-TEMPER COPPER TUBE (ASTM B 88) AND CAST COPPER ALLOY FITTINGS (ASME B16.18) WITH BCUP SILVER/PHOSPHORUS/COPPER BRAZED JOINTS (AWS A5.8).2. DOMESTIC WATER PIPING AND JOINTS ABOVE GRADEPIPE 2" AND SMALLER: A. TYPE 'L' HARD DRAWN SEAMLESS COPPER TUBE (ASTM B 88) AND CAST COPPER ALLOY FITTINGS (ASME B16.18) WITH LEAD FREE 95-5 TIN/SILVER SOLDER JOINTS (ASTM B 32).B. TYPE 'L', DRAWN-TEMPER COPPER TUBE (ASTM B 88) WITH PRESSURE-SEAL JOINT FITTINGS (CAST-BRASS, CAST-BRONZE OR WROUGHT-COPPER) WITH EPDM O-RING SEAL ON EACH END. 200 PSI WORKING PRESSURE AT 250° F.ALTERNATE MATERIALS PIPE 2" AND SMALLER: A. CPVC PIPE (ASTM D2846/D2846M) AND FITTINGS; SOLVENT WELD JOINTS WITH ASTM F493 SOLVENT CEMENT. B. CROSSLINKED POLYETHYLENE (PEX) TUBING (ASTM F876/F877) WITH COLD EXPANSION FITTINGS (ASTM F1960).VALVES:1. PROVIDE TWO-PIECE, BRONZE OR BRASS BODY, FULL PORT, 600 PSI WOG, BALL TYPE SHUT-OFF VALVES WITH BLOW-OUT PROOF STEMS AND ADJUSTABLE PACKING GLANDS. VALVES SHALL BE LEAD FREE PER NSF 61, ANNEX G REQUIREMENTS. INSTALL VALVES IN A LOCATION THAT PERMITS ACCESS FOR SERVICE WITHOUT DAMAGE TO THE BUILDING OR FINISHED MATERIALS.PIPE INSULATION:1. DOMESTIC WATER PIPING INSULATION, JACKETS, COVERINGS, SEALERS, MASTICS AND ADHESIVES ARE REQUIRED TO MEET A FLAME-SPREAD RATING OF 25 OR LESS AND A SMOKE-DEVELOPED RATING OF 50 OR LESS, AS TESTED BY ASTM E84 (NFPA 255) METHOD AND SHALL BE PLENUM RATED. PROVIDE PVC JACKET FOR EXPOSED PIPING IN MECHANICAL ROOMS. INSULATION SHALL BE CONTINUOUS AT ALL HANGERS. PROVIDE GALVANIZED STEEL SHIELD BETWEEN PIPE HANGER AND INSULATIONINSTALLATION:1. PROTECT COPPER PIPING AGAINST CONTACT WITH DISSIMILAR METALS. ALL HANGERS, SUPPORTS, ANCHORS AND CLIPS SHALL BE COPPER OR COPPER PLATED. WHERE COPPER PIPING IS CARRIED ON TRAPEZE HANGERS WITH OTHER PIPING, PROVIDE A PERMANENT ELECTROLYTIC ISOLATION MATERIAL TO PREVENT CONTACT WITH DISSIMILAR OTHER METALS.2. PROTECT COPPER PIPING AGAINST CONTACT WITH ALL MASONRY. WHERE COPPER IS SLEEVED THROUGH MASONRY, PROVIDE COPPER OR RED BRASS SLEEVES. WHERE COPPER MUST BE CONCEALED IN OR AGAINST MASONRY PARTITIONS, PROVIDE A HEAVY COATING OF ASPHALTIC ENAMEL ON THE COPPER PIPING AND 15# ASPHALT SATURATED FELT BETWEEN THE PIPING AND THE MASONRY PARTITION.3. DOMESTIC WATER PIPING SHALL BE SLOPED FOR DRAINAGE WITH DRAIN VALVES INSTALLED AT LOW POINTS.4. INSULATE DOMESTIC WATER DISTRIBUTION SYSTEMS (HOT AND COLD) USING COPPER TUBE/PIPE WITH GLASS FIBER INSULATION HAVING A VAPOR BARRIER AND CANVAS OR PC JACKETING.5. INSULATE DOMESTIC WATER DISTRIBUTION SYSTEMS (HOT AND COLD) USING PVC OR PEX PLASTIC TUBE/PIPE USING CLOSED-CELL ELASTOMERIC PIPE INSULATION. EXCEPTIONS: INSULATION MAY BE OMITTED ON COLD WATER SUPPLY MAINS INSTALLED IN CONDITIONED SPACES IN RESIDENTIAL CONSTRUCTION. RUN-OUTS TO INDIVIDUAL DWELLING UNITS NEED TO BE INSULATED UNLESS PIPE/TUBING IS INSTALLED IN BUILDING EXTERIOR WALLS.6. PIPE INSULATION CONDUCTIVITY SHALL NOT EXCEED 0.27 BTU-IN/H PER FT2°F. FOLLOW SCHEDULE BELOW:SERVICE TYPE PIPE SIZES THICKNESS R-VALUEDOMESTIC HOT WATER (SUPPLY & RETURN) 1/2" - 3/4" 1"R7DOMESTIC HOT WATER (SUPPLY & RETURN) 1" - 1 1/4" 1 1/2" R12.5DOMESTIC HOT WATER (SUPPLY & RETURN) 1 1/2" - 4" 1 1/2" R11DOMESTIC COLD WATER 1/2" - 1 1/4" 1" R6.5DOMESTIC COLD WATER 1 1/2" - 4" 1" R6.57. STERILIZE THE DOMESTIC WATER SYSTEM IN ACCORDANCE WITH THE AMERICAN WATER WORKS ASSOCIATION'S SPECIFICATIONS AND LOCAL HEALTH DEPARTMENT REGULATIONS.8. DOMESTIC WATER SUPPLY PIPING SHALL BE TESTED AND PROVED WATERTIGHT UNDER A WATER PRESSURE OF NO LESS THAN THE WORKING PRESSURE OF THE SYSTEM, OR AN AIR TEST OF NO LESS THAN ONE-HUNDRED (100) PSI. THIS PRESSURE SHALL BE HELD FOR AT LEAST FIFTEEN (15) MINUTES. WATER USED IN TESTING SHALL BE OBTAINED FROM A POTABLE SOURCE OF SUPPLY.SANITARY WASTE AND VENT PIPING:1. SANITARY WASTE PIPING BELOW GRADE:A. SERVICE WEIGHT CAST IRON HUB AND SPIGOT PIPE (ASTM A 74) WITH COMPRESSION JOINTS (CISPI HSN) AND NEOPRENE GASKETS (ASTM C 564)B. CAST IRON NO-HUB PIPE AND FITTINGS (CISPI 301) WITH NEOPRENE GASKET/STAINLESS STEEL CLAMP JOINTS (CISPI 310) [WITH NEOPRENE GASKET/STAINLESS STEEL CLAMP JOINTS (ASTM C1540-15)].B. SCHEDULE 40 PVC PIPE AND SOCKET FITTINGS (ASTM D 2665) WITH SOLVENT WELD JOINTS (ASTM D2855). INSTALL PLASTIC PIPE BELOW GRADE PER ASTM D2321.2. SANITARY WASTE AND VENT PIPING ABOVE GRADE: A. CAST IRON NO-HUB PIPE AND FITTINGS (CISPI 301) WITH NEOPRENE GASKET/STAINLESS STEEL CLAMP JOINTS (CISPI 310) [WITH NEOPRENE GASKET/STAINLESS STEEL CLAMP JOINTS (ASTM C1540-15)].B. SCHEDULE 40 PVC PIPE AND SOCKET FITTINGS (ASTM D 2665) WITH SOLVENT WELD JOINTS (ASTM D2855). FOAM CORE PIPE IS NOT APPROVED. CLEANOUTS:1. PROVIDE CLEAN-OUTS AT THE BASE OF ALL DRAINAGE STACKS AND AT EVERY TURN IN PIPING IN EXCESS OF 45° AND NO FURTHER THAN 100'-0" APART. INSTALL CLEANOUTS IN A LOCATION THAT PERMITS ACCESS FOR SERVICE WITHOUT DAMAGE TO THE BUILDING OR FINISHED MATERIALS.2. PROVIDE CLEANOUTS WITH TOPS DESIGNED TO MATCH SPECIFIC FLOOR FINISHES SUCH AS CONCRETE, CARPET, TILE, ETC. YARD CLEANOUTS SHALL BE PROVIDED IN AN 18"x18"x6" CONCRETE PAD.INSTALLATION:1. SLOPE ALL DRAINAGE PIPING AT 1/4" PER FOOT MINIMUM FOR PIPING 2 1/2" AND SMALLER AND 1/8" PER FOOT MINIMUM FOR PIPING 3" AND LARGER UNLESS NOTED OTHERWISE. 2. SLOPE SUMP DISCHARGE LINE AT 1% SLOPE TOWARDS DISCHARGE POINT3. WHERE WASTE PIPING IS EXPOSED IN REST ROOM AREAS, PROVIDE CHROME PLATED BRASS PIPING, REMOVABLE P-TRAPS, MATCHING STOPS AND ESCUTCHEONS FOR ALL LAVATORIES.4. INSULATE MECHANICAL ROOM FLOOR DRAIN BODIES, P-TRAP AND HORIZONTAL DRAIN PIPING ABOVE GRADE WITH 1" THICK GLASS FIBER INSULATION WITH VAPOR BARRIER AND JACKET.5. PIPING INSULATION, JACKETS, COVERINGS, SEALERS, MASTICS AND ADHESIVES ARE REQUIRED TO MEET A FLAME-SPREAD RATING OF 25 OR LESS AND A SMOKE-DEVELOPED RATING OF 50 OR LESS, AS TESTED BY ASTM E84 (NFPA 255) METHOD.6. DRAINAGE AND VENT SYSTEMS SHALL BE TESTED AND PROVED WATER TIGHT UNDER A HEAD PRESSURE OF NO LESS THAN 10 FT. THIS PRESSURE SHALL BE HELD FOR A PERIOD OF NO LESS THAN 15 MINUTES.PLUMBING LEGENDSYMBOLABBREVIATIONCWCOLD WATER PIPING DESCRIPTIONWSANITARY WASTE PIPING VSANITARY VENT PIPING -PIPING ELBOW DOWN -PIPING ELBOW UP-PIPING CONTINUES-SHUT-OFF VALVEFCOFLOOR CLEANOUTYCOYARD CLEANOUTFDFLOOR DRAINHBHOSE BIBB / WALL HYDRANTADDITIONAL ABBREVIATIONSAFFABOVE FINISHED FLOOR AFGABOVE FINISHED GRADE AVTRACID VENT THRU ROOF BASBUILDING AUTOMATION SYSTEM BFFBELOW FINISHED FLOOR CFHCUBIC FEET PER HOUR CLGCEILING CONTCONTINUATION DNDOWN GPFGALLONS PER FLUSH GPMGALLONS PER MINUTE HPHORSE POWER INVINVERT ELEVATION KWKILOWATT MBH1,000 BRITISH THERMAL UNIT / HOURMFGMANUFACTURERPSIPOUNDS PER SQUARE INCH T&PTEMPERATURE AND PRESSURE TWTEMPERED WATERTYPTYPICAL UGUNDERGROUND VTRVENT THRU ROOF WSVWASTE STACK VENTWCWATER COLUMN ECELECTRICAL CONTRACTOR FSCFOOD SERVICE CONTRACTORGCGENERAL CONTRACTOR MCMECHANICAL CONTRACTOR PCPLUMBING CONTRACTORHWHOT WATER PIPING PLUMBING SHEET INDEXP0.01 PLUMBING LEGEND, INDEX, AND NOTESP0.02 PLUMBING SCHEDULES AND DETAILP1.11 FIRST FLOOR AND ROOF PLUMBING DRAINAGE PLANP2.11 FIRST FLOOR PLUMBING SUPPLY PLANNorth Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025P0.01PLUMBING LEGEND,INDEX, AND NOTES10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 5Sheet No. 1No. Description Date70 CW SUPPLY MAINSHOCK ARRESTORSHUT-OFF VALVEFIXTURE SUPPLY (TYPICAL)BRANCH SUPPLYPROVIDE SECONDARY ARRESTOR CENTERED ON BRANCHLINE IF BRANCH SUPPLY EXCEEDS 20'-0" IN OVERALL LENGTH.CW SUPPLY MAINSPECIFICATIONDESCRIPTIONSYMBOL REMARKSPRODUCT TYPE:ACCEPTED MANUFACTURERS:CONNECTION SIZEWCWVHW16.5" RIM HEIGHT. SEE NOTE 2 BELOWFIXTURE: AMERICAN STANDARD 3043.001 "MADERA 16.5 HIGH"FLUSH VALVE: SLOAN 111-1.28 ESS TMO "OPTIMA" HARD WIRED SENSOR, WITH TRUE MECHANICAL OVERRIDE AND CHLORAMINE RESISTANT DIAPHRAGM SEAT: BEMIS 1955CT ANTI-MICROBIAL (WHITE)TOILET, A.D.A. COMPLIANTELONGATED, WHITE VITREOUS CHINA, FLOOR MOUNTED (1.28 GPF) HARD WIRED SENSOR OPERATED FLUSH VALVEP1ASEE NOTE 1 BELOW. BOWL RIM HEIGHT 34" AFFFIXTURE: AMERICAN STANDARD 0355012.020 "LUCERNE"FAUCET: AMERICAN STANDARD 7385053.002 GRID DRAIN: MCGUIRE 155A; P-TRAP: MCGUIRE 8902C 1-1/4" x 1-1/2" SUPPLIES/STOPS: MCGUIRE LF175LK; CARRIER: JAY R. SMITH 0700-0710 SERIES LAVATORY, A.D.A. COMPLIANT, 21"x18" RECTANGULAR BOWL, WHITE VITREOUS CHINA, CARRIER MOUNTED, 4" CENTERSET, SINGLE HANDLE, MANUALLY OPERATED FAUCET, (0.5 GPM) VANDAL RESISTANT AERATORP3APROVIDE CANE APRON WHEN WATER COOLER IS LOCATED ON AN EXPOSED WALL. SEE ARCHITECTURAL PLANS FOR MOUNTING HEIGHT. FIXTURE: ELKAY EZS8WSLK, ELEC: 260 WATT, 120 VOLT, SINGLE PHASE P-TRAP: MCGUIRE 8902C 1-1/4" x 1-1/2" SUPPLY/STOP: MCGUIRE LF175LKWATER COOLER & BOTTLE FILLER, A.D.A. COMPLIANT, STAINLESS STEEL FINISH, SINGLE BOWL, VANDAL RESISTANT, CARRIER MOUNTED, INTEGRAL WATER FILTER, SENSOR OPERATED BOTTLE FILLER WITH AUTO SHUT-OFF.P4ASEE NOTE 1 BELOWFIXTURE: ELKAY HDSB252296PW FAUCET: AMERICAN STANDARD 6530.170 BASKET STRAINER: MCGUIRE 151 P-TRAP: MCGUIRE B8912C (1-1/2" x 1-1/2") SUPPLY/STOP: MCGUIRE LF175LKSINK, A.D.A. COMPLIANT, 19"x19"x6" RECTANGULAR SINGLE BOWL, 18 GAUGE STAINLESS STEEL, COUNTER MOUNTED, SELF RIMMING, 8" GOOSENECK FAUCET WITH WRIST BLADE HANDLES (1.5 GPM) VANDAL RESISTANT AERATORP5ANOTES:1. PROVIDE PRE-MANUFACTURED A.D.A. COMPLIANT INSULATION KIT FOR EXPOSED P'TRAP AND SUPPLY TRIM UNDER SINK.2. PROVIDE HEAVY DUTY CAST IRON CLOSET FLANGE WITH COMPRESSION SEAL AND TEST CAP EQUAL TO ZURN CF2980-CI4. OFFSET FLANGES ARE NOT ACCEPTABLE.** MATCH PIPE SIZE SHOWN ON PLANS, SEE PLANS.APPROVED EQUALS:THE CONTRACTOR IS RESPONSIBLE FOR PROVIDING THE MODEL WHICH MOST CLOSELY MATCHES THE SPECIFIED PRODUCT. PROVIDE PRODUCTS MADE BY THE MANUFACTURER'S LISTED.VITREOUS CHINAFLUSH VALVES CARRIERSSTAINLESS STEEL SINKS FAUCETSWATER COOLERSSUPPLIES, STOPS HOSE BIBBSKOHLER, AMERICAN STANDARD, SLOANSLOAN, ZURN, DELANEY ZURN, J.R. SMITH, WADEELKAY, JUST, ADVANCE TABCO AMERICAN STANDARD, ZURN, CHICAGO ELKAY, HALSEY TAYLOR, HAWS ZURN, MCGUIRE, BRASSCRAFTZURN, J.R. SMITH, WOODFORD SA-ADRAWING SYMBOL4" 2" 1-1/4" -2" 1-1/2" 1/2" 1/2"2" 1-1/2" 1/2" -2" 1-1/2" 1/2" 1/2"1 - 11FIXTURE UNITSAP.D.I. WH201 DESIGNATION1/2"ARRESTOR SIZEREMARKSINSTALL SHOCK ARRESTORS PER THE PLUMBING DRAINAGE INSTITUTE (P.D.I.) GUIDELINES.ACCEPTED MANUFACTURERS:SIOUX CHIEF, WATTS, PPP INC., ZURNSA-B 12 - 32 B 3/4"SA-C 33 - 60 C 1"SA-D 61 - 113 D 1-1/4"SA-E 114 - 154 E 1-1/2"DESCRIPTIONREMARKSEQUIPMENT: A.O. SMITH DEL-15 ELEC: 208V, 1.5KW, SINGLE PHRECOVERY: 8 GPH AT 80° RISE.CONN. SIZEINLET OUTPRODUCT TYPE:ACCEPTED MANUFACTURERS:APPROVED EQUALS:THE CONTRACTOR IS RESPONSIBLE FOR PROVIDING THE MODEL WHICH MOST CLOSELY MATCHES THE SPECIFIED PRODUCT. PROVIDE PRODUCTS MADE BY THE MANUFACTURER'S LISTED.EXPANSION TANKS AMTROL, A.O. SMITH, WATTS, WESSLESSYM.WH13/4"3/4"ELETRIC WATER HEATER, COMMERCIAL TANK TYPE, WALL MOUNTED WITH HOLDRITE .SET OUTLET TEMPERATURE TO 110°F SEE NOTE 1-3EQUIPMENT: AMTROL ST-5ET13/4" -THERMAL EXPANSION TANK2.0 GALLON CAPACITY-NOTES:1. EQUIVALENT MANUFACTURERS: BRADFORD WHITE, RHEEM.2. WATER HEATER SHALL MEET OR EXCEED THE REQUIREMENTS OF ASHRAE 90.1.3. SEE DETAIL THIS SHEET FOR ADDITIONAL CONNECTION INFORMATION. ** MATCH PIPE SIZE SHOWN ON PLANS, SEE PLANS.SPECIFICATIONDESCRIPTIONSYMBOL REMARKSPRODUCT TYPE:ACCEPTED MANUFACTURERS:CONNECTION SIZEW CWV HWPROVIDE INLINE DOUBLE CHECK VALVE WILIKINS SERIES 700WATER CONNECTION BOX; 7"X 7"X 3.5", 20 GAUGE STEEL WITH WHITE POWDER COATING, RECESSED IN WALLWB1FIXTURE: GUY GRAY MIB1ABSTOP: QUARTER TURN WITH SHOCK ARRESTOR SUPPLY: 1/4" FLEXIBLE HOSESEE SHOCK ARRESTOR TABLE THIS SHEETSHOCK ARRESTOR, SUFFIX INDICATES PDI SIZESA-xEQUIPMENT: SIOUX CHIEF 650 SERIES, SIZES 1/2" THRU 2", NSF 61 CERTIFIED.MOUNT 18" AFFHOSE BIBB, EXTERIOR, EXPOSED, STAINLESS STEEL FACE PLATE, FREEZELESS, ANTI-SIPHONHB1EQUIPMENT: ZURN Z1310-34EL, PROVIDE VACUUM BREAKER AND METAL LOOSE KEY FOR EACH HOSE BIBBGAS / WATER TIGHT, INSTALL TOP FLUSH WITH FINISHED FLOORFLOOR CLEANOUT, CAST IRON BODY, NICKEL BRONZE TOP, ADJUSTABLEFCOCLEANOUT: ZURN ZN-1400-BP, BRONZE PLUG CLEANOUT SIZE SHALL MATCH PIPE SIZEGAS / WATER TIGHT, INSTALL TOP FLUSH WITH FINISHED GRADEYARD CLEANOUT, CAST IRON BODY, NICKEL BRONZE TOP, ADJUSTABLE, INSTALLED IN 18"x18"x6" CONCRETE PADYCOCLEANOUT: ZURN ZN-1400-BP, BRONZE PLUG INSTALL IN 18"x 18"x 6" DEEP CONCRETE PADINSTALL TOP OF DRAIN LIP FLUSH WITH FLOOR. SEE NOTE 1 BELOW.FLOOR DRAIN, CAST IRON BODY, ROUND NICKEL BRONZE GRATE, ADJUSTABLEFD1DRAIN: ZURN ZN-415-I, 9" DIAMETER RECESSED GRATE P-TRAP: 3" CAST IRON, DEEP SEAL.NOTES:1. PROVIDE WATERLESS INLINE TRAP GUARD FOR EACH FLOOR DRAIN CONFORMING TO ASSE 1072 AND EQUAL TO RECOTORSEAL"SURE-SEAL" MODEL SS3009V. INSTALL TRAP GUARDS IN THE OUTLET OF THE FLOOR DRAIN BODY (NOT IN THE STRAINER).** MATCH PIPE SIZE SHOWN ON PLANS, SEE PLANS.APPROVED EQUALS:THE CONTRACTOR IS RESPONSIBLE FOR PROVIDING THE MODEL WHICH MOST CLOSELY MATCHES THE SPECIFIED PRODUCT. PROVIDE PRODUCTS MADE BY THE MANUFACTURER'S LISTED.SHOCK ARRESTORHOSE BIBBSDRAINSSIOUX CHIEF, PPP INC., ZURN, WATTSZURN, WOODFORD, ZURN, J.R. SMITHZURN, J.R. SMITH, WADE--- 1/2"--- x--- 3/4"-** - --** - -3" 2" - -SPECIFICATIONPLUMBING FIXTURE SCHEDULESHOCK ARRESTOR TABLEPLUMBING EQUIPMENT SCHEDULEPLUMBING SPECIALTIES SCHEDULESTHERMOMETER (TYP)3/8" ALL THREAD RODATTACH TO STRUCTUREET1 THERMAL EXP.TANK(SUPPORTED TO ADJACENT WALL OR STRUCTURAL ELEMENT)VACUUM RELIEF VALVET&P RELIEF VALVEPIPE FULL SIZE TODRAIN OVER PAN.HOLDRITE "QUICKSTAND"MODEL #40-SWHP-AGALVANIZED STEEL 22" X22" WATER HEATERPLATFORM/DRAIN PANAIR GAP. MIN 4"ABOVE BOTTOMOF DRAIN PAN.ELECTRIC WATER HEATERSEE EQUIPMENT SCHEDULEHOLDRITE "QUICKSTAND"CROSSBRACING BARS FORADDED STABILITY.EXTEND PAN DRAIN TOSPILL OVER FLOOR DRAIN.SEE PLAN FOR LOCATION OFDISCHARGE.PROVIDE 3/4" DI-ELECTRIC HEAT TRAPS FITTINGS ON CW INLET AND HW OUTLET PIPING. CAMCO #01023-3/4"1"WH13/4"CW AND HW SUPPLYFLOODSTOP SYSTEMSOLENOID VALVESHUT-OFF VALVE(TYP)CHECK VALVEFLOODSTOPWATER/LEAK SENSORPROVIDE FLOOD STOP SYSTEMMODEL FS 3/4-NPT-V4 (120V, 1∅)OR EQUAL TO SHUT-OFF WATERTO HEATER IF WATER IS DETECTEDAT SENSOR.ELECTRIC WATER HEATER SCHEMATIC - ABOVE CEILING NOT TO SCALENorth Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025P0.02PLUMBINGSCHEDULES ANDDETAIL10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 5Sheet No. 21No. Description Date71 FLEX105STORAGE106TOILET104TOUCH DOWN103OFFICE102ENTRY101FUTURE OFFICES108MECH / H.W.107YCOP1AP3P5AP4AFD13"4"4"4"4"2"2"4"2"2"2"2"2"2"3"VTR3"SEE SITE UTILITY PLAN FOR CONT.5' - 0"3"VTRNorth Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025P1.11FIRST FLOOR ANDROOF PLUMBINGDRAINAGE PLAN10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 5Sheet No. 31/4" = 1'-0"1FIRST FLOOR DRAINAGE PLAN1/4" = 1'-0"2ROOF PLUMBING PLANNo. Description Date72 FLEX105STORAGE106TOILET104TOUCH DOWN103OFFICE102ENTRY101FUTURE OFFICES108MECH / H.W.107SEE SITE UTILITY PLAN FOR CONT.HB1WH1P1AP3P5AP4AWB15' - 0"2"CW DOMESTIC RISER1/2"3/4"3/4"3/4"1 1/4"1/2"1 1/4"1 1/2"1/2"1 1/2"1 1/2"2"2"3/4"2"3/4"SA-A2"CW BELOW GRADENorth Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025P2.11FIRST FLOORPLUMBING SUPPLYPLAN10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 5Sheet No. 41/4" = 1'-0"1FIRST FLOOR SUPPLY PLANNo. Description Date73 SQUARE DUCT SIZE TAG (WIDTH x HEIGHT) ROUND DUCT SIZE TAG (DIAMETER) DESCRIPTION SUPPLY AIR DIFFUSER (4-WAY) RETURN AIR GRILLE SUPPLY AIR OUTDOOR AIR RETURN AIR EXHAUST AIR EXHAUST AIR GRILLE X SECTION CUT X REFERRING DETAIL NUMBER REFERRING SHEET NUMBER MECHANICAL DUCT SYMBOLS MECHANICAL CONTRACTOR ELECTRICAL CONTRACTOR PLUMBING CONTRACTOR NOT IN CONTRACT ABOVE FINISHED FLOOR DOWNDN AFF N.I.C. P.C. E.C. M.C. 16"Ø 16x8 S/A O/A R/A E/A MANUFACTURERMFR VENTILATION CALCULATIONS (NCMC 2018, SECT 403): OCCUPANCY CLASSIFICATION PEOPLE O/A RATE IN BREATHING ZONE (CFM/PERSON) AREA O/A RATE IN BREATHING ZONE (CFM/SQ. FT.) DEFAULT OCCUPANCY DENSITY (PEOPLE/1000 SQ. FT.) EXHAUST AIRFLOW RATE (CFM/SQ. FT.) AREA (SQ. FT.) CALCULATED OCCUPANCY (PEOPLE) CALCULATED PEOPLE O/A (CFM) CALCULATED AREA O/A (CFM) CALCULATED AREA E/A (CFM) BLDG TOTAL OUTSIDE AIR REQ'D (Ez=0.8, CFM) BUILDING TOTAL OUTSIDE AIR PROVIDED (CFM) 150 BUILDING TOTAL EXHAUST AIR REQUIRED (CFM)70 BUILDING TOTAL EXHAUST AIR PROVIDED (CFM)75 84 0.000000 0 OFFICE SPACES CORRIDORS TOILET ROOMS - PUBLIC 5 0 0 0.060000 0.060000 0.000000 0 0 5 70.000000 0.000000 70 696 137 1 (FIXTURES) 0 3 42 8 00 0 17 0 EQUIVALENT MANUFACTURERS LISTING LISTING OF MANUFACTURER'S NAME DOES NOT GUARANTEE APPROVAL. ALL EQUIPMENT MUST MEET OR EXCEED QUALITY AND CAPACITIES OF SPECIFIED EQUIPMENT. FINAL APPROVAL WILL BE BASED ON EQUIPMENT SUBMITTALS. ANY MANUFACTURER NOT LISTED BUT WISHING TO BID THIS PROJECT SHALL SUBMIT A WRITTEN REQUEST A MINIMUM OF 7 DAYS PRIOR TO BID DATE OR AS INDICATED IN THE SPECIFICATIONS, ALL EQUIPMENT LISTED IN THE PROJECT SCHEDULE IS TO BE CONSIDERED DESIGN BASIS EQUIPMENT. PRIOR APPROVAL IS REQUIRED FOR ALL MANUFACTURERS NOT LISTED. AIR DISTRIBUTION: CARNES, KRUEGER, METAL*AIRE, NAILOR, PRICE, TITUS, TUTTLE & BAILEY DUCTED SPLIT SYSTEMS: CARRIER, TRANE, YORK DUCTLESS SPLIT SYSTEMS: DAIKIN, MITSUBISHI, TRANE FANS: COOK, GREENHECK, PENN, TWIN CITY NOTE: ALL COST ASSOCIATED WITH SUBSTITUTED/NON-DESIGN BASIS EQUIPMENT TO COMPLY WITH BASIS OF DESIGN, INCLUDING PROVIDING MAINTENANCE ACCESS, CLEARANCE, PIPING, SHEET METAL, ELECTRICAL, REPLACEMENT OF SYSTEM COMPONENTS, BUILDING ALTERATIONS, ETC., SHALL BE INCLUDED IN THE ORIGINAL BASE BID. NO ADDITIONAL COST ASSOCIATED WITH SUBSTITUTED/NON-DESIGN BASIS EQUIPMENT WILL BE APPROVED DURING CONSTRUCTION AND ALL COST WILL BE THE RESPONSIBILITY OF THE MECHANICAL CONTRACTOR. 3A - UNION COUNTY, NORTH CAROLINA DUCTED AND DUCTLESS SPLIT SYSTEM HEAT PUMPS 15.4 SEER SEE SCHEDULE TABLE C403.2.3(2) - ELECTRICALLY OPERATED UNITARY AND APPLIED HEAT PUMPS 9.0 HSPF SEE SCHEDULE DESIGN CONDITIONS C401 METHOD OF COMPLIANCE C301 CLIMATE ZONE C403.2 HEATING & COOLING LOADS AND EQUIPMENT & SYSTEM SIZING C403.2.3 & C406.2 - REQUIRED & INCREASED HVAC EQUIPMENT PERFORMANCE C403.2.4 THRU C403.2.11 C403.2.12 - AIR SYSTEM DESIGN AND CONTROL C403.4 - HYDRONIC AND MULTIPLE-ZONE HVAC SYSTEMS CONTROL C406 ADDITIONAL EFFICIENCY PACKAGE OPTIONS C403.3 - ECONOMIZERS (PRESCRIPTIVE) AND EQUIPMENT (PRESCRIPTIVE) C408 - SYSTEM COMMISSIONING C405.8 - ELECTRICAL MOTORS (MANDATORY REQUIREMENTS). winter dry bulb 18° F. summer dry bulb 91° F. summer dry bulb winter dry bulb 75° F. 72° F. BUILDING HEATING LOAD 38400 BTUH (peak) BUILDING COOLING LOAD 28900 BTUH (peak) 2018 NCECC CHAPTER 4 COMCHECK PROVIDED (2018 NCECC) EXTERIOR (ASHRAE 90.1-2013 TABLE D-1) INTERIOR (2018 NCECC SECTION C302.1) INSTALLED HEATING CAPACITY SEE SCHEDULES INSTALLED COOLING CAPACITY SEE SCHEDULES summer wet bulb 74° F. SYSTEM DESCRIPTION - MINIMUM HVAC EQUIP EFFICIENCY COMPLIANCE - TABLE C403.2.3 EQUIP TYPE CATEGORY SUBCATEGORY HVAC SYSTEMS ARE FULLY COMPLIANT WITH THE REQUIREMENTS FOR HVAC SYSTEM CONTROL, VENTILATION, ENERGY RECOVERY, DUCT AND PLENUM INSULATION AND SEALING, PIPING INSULATION, AND SYSTEM COMPLETION. ALL FANS INSTALLED ON THE PROJECT ARE 5 HP OR LESS AND ARE EXEMPT FROM THESE REQUIREMENTS. FANS ABOVE 5 HP MEET THE CFM LIMITATIONS SHOWN BELOW: PROJECT CONSISTS OF ONLY SINGLE ZONE DX SYSTEMS, EXEMPT FROM THE PRESCRIPTIVE REQUIREMENTS OF C403.4. (BTUH) INCREASED HVAC EQUIP EFFICIENCY COMPLIANCE - 10% OVER TABLE C403.2.3 AIR COOLED COOL MODE < 65,000 (<= 5 TONS) SPLIT SYSTEM & SINGLE PACKAGE 14.0 SEER AIR COOLED HEAT MODE < 65,000 (<= 5 TONS) SPLIT SYSTEM & SINGLE PACKAGE 8.2 HSPF SIZE EFF. (a)EFFIC. INCREASED DESIGN EFFICIENCY (a) MINIMUM C403.2.3 10% ASHRAE 90.1-2013 PERFORMANCE ENERGY MODELING DATA PROVIDED ASHRAE 90.1-2013 PRESCRIPTIVE COMCHECK PROVIDED (90.1-2013) N/A (EXISTING LIGHTING, HVAC, AND DOM. WATER HEATING SYSTEMS TO REMAIN) C406.2 EFFICIENT MECH EQUIPMENT C406.3 REDUCED LTG DENSITY C406.4 ENHANCED LTG CONTROLS C406.5 ON-SITE RENEWABLE ENERGY C406.6 DEDICATED OA SYSTEM C406.7 SERVICE WATER HEATING a. DEDUCT 0.2 FROM THE REQUIRED EERS AND IEERS FOR UNITS WITH A HEATING SECTION OTHER THAN ELECTRIC RESISTANCE HEAT OR NO HEAT. PROJECT INCLUDES AN AIR OR WATER ECONOMIZER COMPLIANT WITH C403.3 PROJECT MEETS AN ECONOMIZER EXCEPTION LISTED IN C403.3 PROJECT CONSISTS OF HVAC SYSTEMS FULLY COMPLIANT WITH THE PRESCRIPTIVE REQUIREMENTS OF C403.4. PROJECT AREA IS LESS THAN 10,000 SQUARE FEET AND IS EXEMPT FROM THE SYSTEM COMMISSIONING REQUIREMENTS OF SECTION C408. PROJECT AREA IS GREATER THAN 10,000 SQUARE FEET AND REQUIRES SYSTEM COMMISSIONING PER SECTION C408. ELECTRICAL MOTORS HAVE BEEN SPECIFIED TO MEET MINIMUM EFFICIENCY REQUIREMENTS PER C405.8, EXCEPT WHERE EXEMPT. NOT APPLICABLE. COMMERCIAL ENERGY EFFICIENCY - MECHANICAL SUMMARY 2018 NORTH CAROLINA ENERGY CONSERVATION CODE MECHANICAL GENERAL NOTES 1. DO NOT SCALE DRAWINGS. SEE ARCHITECTURAL DRAWINGS AND REFLECTED CEILING PLANS FOR EXACT LOCATION OF DOORS, WINDOWS, CEILING DIFFUSERS, ETC. 2. ALL EQUIPMENT LISTED IN PROJECT SCHEDULES IS TO BE CONSIDERED DESIGN BASIS EQUIPMENT. ALL COST ASSOCIATED WITH SUBSTITUTED/NON-DESIGN BASIS EQUIPMENT TO COMPLY WITH BASIS OF DESIGN, INCLUDING PROVIDING MAINTENANCE ACCESS, CLEARANCE, PIPING, SHEET METAL, ELECTRICAL, REPLACEMENT OF OTHER SYSTEM COMPONENTS, BUILDING ALTERATIONS, ETC., SHALL BE INCLUDED IN THE ORIGINAL BASE BID. NO ADDITIONAL COST ASSOCIATED WITH SUBSTITUTED/NON-DESIGN BASIS EQUIPMENT WILL BE APPROVED DURING CONSTRUCTION AND ALL COST WILL BE THE RESPONSIBILITY OF THE MECHANICAL CONTRACTOR. THIS INCLUDES ANY MODIFICATIONS TO ANY ASSOCIATED MECHANICAL, PLUMBING, OR ELECTRICAL SYSTEMS REQUIRED BY THIS SPECIFIC MANUFACTURER'S INSTALLATION INSTRUCTIONS. 3. ALL DUCTWORK SHALL BE GALVANIZED SHEET METAL CONSTRUCTED IN ACCORDANCE WITH THE LATEST SMACNA STANDARDS. ALL SUPPLY, RETURN AND OUTSIDE AIR DUCTWORK SHALL BE WRAPPED WITH 2" THICK DUCT WRAP WITH VAPOR BARRIER. INSULATION (INCLUDING FLEXIBLE DUCT INSULATION) SHALL HAVE A MINIMUM INSTALLED R-VALUE OF 6.0. DUCT DIMENSIONS ON PLANS ARE FREE AREA SIZE. 4. ALL DUCTWORK SHALL BE SEALED PER THE REQUIREMENTS OF THE NORTH CAROLINA MECHANICAL CODE. SEAL LOW PRESSURE SUPPLY, RETURN, OUTSIDE AIR, AND EXHAUST DUCTWORK FOR POSITIVE/NEGATIVE 2" PRESSURE CLASS, SMACNA SEAL CLASS A, SMACNA LEAKAGE CLASS 4. 5. ALL PIPING, DUCTS, VENTS, ETC., EXTENDING THROUGH WALLS AND ROOF SHALL BE FLASHED AND COUNTERFLASHED IN A WATERPROOF MANNER. 6. ALL PIPING AND DUCTWORK LOCATIONS SHALL BE COORDINATED WITH THE WORK UNDER OTHER DIVISIONS OF THE SPECIFICATIONS, TO AVOID INTERFERENCE. 7. THE MECHANICAL CONTRACTOR SHALL BALANCE ALL MECHANICAL SYSTEMS TO THE PERFORMANCE SPECIFICATIONS INDICATED ON PLANS AND PROVIDE THE ENGINEER WITH AN ELECTRONIC COPY OF A COMPLETE TEST AND BALANCE REPORT. THE REPORT IS TO BE ISSUED A MINIMUM OF TWO WEEKS PRIOR TO PROJECT COMPLETION. THE TEST AND BALANCE REPORT WILL BE SUBJECT TO REVIEW AND APPROVAL BY THE ENGINEER. ANY ADDITIONAL TESTING, ADJUSTING AND BALANCING REQUIRED (AT ENGINEER'S REQUEST) AFTER REVIEW OF THE INITIAL REPORT SHALL BE PROVIDED AT NO ADDITIONAL COST. TESTING AND BALANCING CONTRACTOR TO CONFIRM FILTERS ARE CLEAN, AND FREE OF DEBRIS PRIOR TO BEGINNING WORK. THE MECHANICAL CONTRACTOR SHALL REPLACE ANY DIRTY FILTERS, AS NEEDED. TEST AND BALANCE REPORT TO BE COMPLETED BY AN INDEPENDENT, CERTIFIED TEST AND BALANCE CONTRACTOR. 8. UPON PROJECT COMPLETION, THE MECHANICAL CONTRACTOR IS RESPONSIBLE FOR PROVIDING THE OWNER INSTALLATION INFORMATION INCLUDING RECORD SUBMITTALS (WITH ANY SUBMITTAL REVIEW COMMENTS ADDRESSED) AND O&M MANUALS FOR EACH PIECE OF EQUIPMENT INCLUDING ALL SELECTED OPTIONS, THE NAME AND ADDRESS OF AT LEAST ONE SERVICE AGENCY, FULL CONTROL SYSTEM O&M AND CALIBRATION INFORMATION INCLUDING WIRING DIAGRAMS, SCHEMATICS, FULL SEQUENCE OF OPERATION, AND PROGRAMMED SETPOINTS. 9. PROVIDE A ONE YEAR WARRANTY FOR ALL WORK PERFORMED BEGINNING ON THE DAY THE SYSTEM IS COMPLETELY OPERATIONAL AND ACCEPTABLE BY THE OWNER. 10. PROVIDE MANUFACTURER'S RECOMMENDED CLEARANCES AROUND ALL EQUIPMENT FOR MAINTENANCE AND FILTER REMOVAL. 11. CONDENSATE DRAIN PIPING SHALL BE SCHEDULE 40 PVC PIPE AND FITTINGS. DRAINS FROM AIR HANDLING UNITS SHALL BE TRAPPED. CONDENSATE DRAINS SHALL BE INSULATED WITH 1/2" THICK ARMAFLEX INSULATION. MINIMUM DRAIN SIZE SHALL BE 3/4". 12. ALL REFRIGERANT PIPE SHALL BE NITROGENIZED ACR COPPER TUBE. SIZE, INSULATE, AND INSTALL REFRIGERANT PIPING PER MANUFACTURER'S RECOMMENDATIONS. REFRIGERANT PIPING INSULATION EXPOSED OUTDOORS SHALL BE COVERED WITH AN OUTER ALUMINUM JACKET. 13. ANY DEVICE REQUIRING A THERMOSTAT FOR CONTROL SHALL BE FURNISHED WITH A THERMOSTAT WHETHER INDICATED ON THE DRAWINGS OR NOT. 14. INSTALL THE TOP OF ALL THERMOSTATS, SENSORS, AND SWITCHES AT 4'-0" (MAXIMUM) ABOVE FINISH FLOOR. COORDINATE EXACT THERMOSTAT LOCATION WITH OWNER PRIOR TO INSTALLATION. 15. CONTRACTOR SHALL VERIFY LOCATION OF ALL ROOF PENETRATIONS WITH ARCHITECT & OWNER PRIOR TO INSTALLATION. NEW ROOF PENETRATIONS MADE THROUGH EXISTING ROOF SYSTEMS SHALL BE VERIFIED WITH THE OWNER'S ROOF WARRANTY PRIOR TO INSTALLATION. 16. CONTRACTOR SHALL LOCATE EXHAUST FANS, OUTLETS, AND GAS FLUES A MINIMUM OF 15'-0" FROM ANY OUTSIDE AIR INTAKE. 17. PROVIDE UNIONS, FLANGES OR COUPLINGS AT CONNECTION TO ALL VALVES AND EQUIPMENT. DO NOT USE DIRECT WELDED OR THREADED CONNECTIONS TO VALVES, EQUIPMENT OR OTHER APPARATUS. 18. PROVIDE NON-CONDUCTING DIELECTRIC UNIONS WHENEVER CONNECTING DISSIMILAR METALS. 19. DUCTWORK AND PIPING PASSING THROUGH/ABOVE ELECTRICAL ROOMS SHALL BE CLOSELY COORDINATED WITH THE ELECTRICAL CONTRACTOR. DUCTWORK OR PIPING SHALL NOT BE LOCATED ABOVE ELECTRICAL PANELS. 20. EQUIPMENT OPERATED DURING CONSTRUCTION SHALL USE FILTERED MEDIA TO PREVENT CONSTRUCTION DEBRIS FROM ENTERING COILS, DUCTWORK SYSTEMS, AIR TERMINALS ETC. AT COMPLETION OF CONSTRUCTION, MECHANICAL CONTRACTOR SHALL CLEAN ALL SYSTEMS WITH ALL CONTROL DEVICES WIDE OPEN AND REMOVE ANY REMAINING DEBRIS PRIOR TO TEST AND BALANCING. MECHANICAL CONTRACTOR SHALL REPLACE ALL FILTRATION WITH NEW FILTERS AT COMPLETION OF CONSTRUCTION. ANY DUCTWORK, AIR TERMINALS, AND/OR OTHER EQUIPMENT UPSTREAM OF FILTRATION SHALL BE CLEANED THOROUGHLY OF CONSTRUCTION DEBRIS BEFORE HANDING OVER TO OWNER. 21. ALL MECHANICAL EQUIPMENT SHALL BE U.L. LISTED AND LABELED AS A COMPLETE PACKAGE, NOT THROUGH INDIVIDUAL COMPONENTS OR PARTS. PROVIDE REQUIRED 3RD PARTY FIELD UL LISTING SERVICES AS REQUIRED TO COMPLY. MECHANICAL PIPING SYSTEMS LEGEND SYMBOL DESCRIPTION CONDENSATE DRAINAGE MECHANICAL ACCESSORIES SYMBOL LEGEND SYMBOL DESCRIPTION THERMOSTAT / TEMP SENSOR (4'-0" AFF TO TOP) HUMIDISTAT (4'-0" AFF TO TOP) MECHANICAL SHEET INDEX M0.01 MECHANICAL LEGEND, NOTES AND SCHEDULES M1.11 FIRST FLOOR AND ROOF MECHANICAL PLAN M4.01 MECHANICAL DETAILS North Carolina License Number C-0914 1927 South Tryon St.,Suite 300, Charlotte NC 28203 Phone: 704.338.1292 -www.optimaengineering.com Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-0081 10-21-2025 M0.01 MECHANICAL LEGEND, NOTES AND SCHEDULES 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS of 3Sheet No. 1 NOTES: 1. COOLING CAPACITY @ 95 AMBIENT. 2. ALL UNIT SHALL BE U.L. LISTED AND HAVE A MINIMUM SEER2 OF 18.0 AND MINIMUM EER2 OF 10.2. 3. HEAT PUMP SUPPLEMENTARY ELECTRIC RESISTANCE HEAT SHALL BE PROVIDED WITH CONTROLS TO PREVENT OPERATION WHEN THE REVERSE CYCLE HEAT CAN MEET HEATING LOAD. SUPPLEMENTAL ELECTRIC HEAT SHALL BE ALLOWED TO OPERATE DURING HEAT PUMP DEFROST CYCLE. SUPPLEMENTAL ELECTRIC HEAT SHALL BE LOCKED OUT WHEN THE OUTDOOR TEMPERATURE IS BETWEEN 35°F AND 40°F AND THE INDOOR TEMPERATURE SETPOINT IS INCREASED. 4. MOUNT UNIT ON A 4" THICK CONCRETE PAD AND PROVIDE MANUFACTURER'S RECOMMENDED CLEARANCES AROUND UNIT. 5. E.C. SHALL PROVIDE DISCONNECTS. 6. PROVIDE UNIT WITH VARIABLE-SPEED SWING COMPRESSOR, INTELLIGENT DEFROST MODE, SUCTION PRESSURE TRANSDUCER, BI-FLOW FILTER DRIER, COIL & AMBIENT TEMPERATURE SENSOR, HOT START TECHNOLOGY, QUIET & BOOST MODE, COMPRESSOR SOUND BLANKET, 500-HOUR SALT-SPRAY TESTED, CONDENSER COIL HAIL GUARDS AND LOW AMBIENT CONTROLS. HEAT PUMP SCHEDULE (AIR COOLED) SYMBOL NOMINAL TONNAGE COOLING COIL EFFICIENCY HEATNG CAPACITY (BTUH) EFFICIENCY COMPRESSO R ELECTRICAL DATA REFRIG. TYPE MANUFACTURER (DAIKIN) MODEL WEIGHT MATCHING INDOOR UNITTC (BTUH) SHC (BTUH) EER SEER2 COP HSPF2 RLA MCA MOP VOLTAGE PH HP-1 2.0 23200 17168 10.2 18 23200 3.3 8.5 13.3 16.8 20.0 208 V 1 R32 DH6VSA2410 122.00 lbf IDU-1 VARIABLE SPEED INDOOR UNIT SCHEDULE SYMBOL CFM NOMINAL TONNAGE O.A. CFM E.S.P. COOLING CAPACITY HEATING CAPACITY (BTUH) ELECTRIC AUXILIARY HEAT FAN MOTOR ELECRICAL DATA MANUFACTURER MODEL WEIGHT REFRIGERANT TPE MATCHING OUTDOOR UNITTC (BTUH) SHC (BTUH) KW HP MCA MOP VOLTAGE PH IDU-1 800 2 150 0.40 23200 17168 23200 5 0.5 26.5 30.0 208 V 1 DAIKIN DFVE24BP1300 95.00 lbf R32 HP-1 1. COOLING CAPACITY BASED ON 80°/67° ENTERING AIR. 2. PROVIDE UNITS WITH: ELECTRONIC 7-DAY PROGRAMMABLE THERMOSTAT AND HUMIDITY SENSOR, 1" THICK DISPOSABLE FILTER (MERV 8 MINIMUM), FIELD INSTALLED HEATER, U.L. LABEL, SINGLE POINT ELECTRICAL CONNECTION, 1-INCH INSULATION, FACTORY INSTALLED THERMAL EXPANSION VALVE, DIRECT DRIVE 9-SPEED ECM BLOWER MOTOR, AHRI CERTIFIED & ETL LISTED, AND TOOL-LESS FILTER ACCESS. 3. E.C. SHALL PROVIDE DISCONNECTS. 4. PRIMARY COOLING COIL DRAIN PAN SHALL BE PROVIDED WITH A FLOAT SWITCH BY UNIT MFR; ACTIVATION OF THE FLOAT SWITCH SHALL SHUT DOWN UNIT. 5. SEQUENCE OF OPERATION: UNIT SHALL BE CONTROLLED BY ITS ELECTRONIC 7-DAY PROGRAMMABLE THERMOSTAT. UNIT SUPPLY FAN SHALL RUN CONTINUOUSLY IN THE OCCUPIED MODE, CYCLE WITH HEATING AND COOLING WHILE UNOCCUPIED. UPON A RISE IN SPACE TEMPERATURE, UNIT COMPRESSOR AND CONDENSER FAN SHALL ACTIVATE TO SATISFY SPACE. UPON A DROP IN SPACE TEMPERATURE, UNIT COMPRESSOR SHALL ACTIVATE IN REVERSE CYCLE FOR HEATING. UPON A FURTHER DROP IN SPACE TEMPERATURE, ELECTRIC HEAT SHALL BE ENERGIZED TO SATISFY SPACE TEMPERATURE. THERMOSTATS SHALL PROVIDE A DEADBAND OF 5°, WITHIN WHICH THE SUPPLY OF HEATING OR COOLING ENERGY TO THE ZONE CAN BE REDUCED TO THE MINIMUM. WHENEVER HUMIDITY IN THE SPACE REACHES 60%RH (ADJ.) DEHUMIDIFICATION MODE SHALL BE ENGAGED PER SCHEDULED MODEL'S INSTALLATION MANUAL. MECHANICAL CONTRACTOR SHALL ASSURE PROPER DEHUMIDIFICATION SETUP IS PROGRAMMED INTO INTERNAL CONTROLS AND IS ADJUSTED PROPERLY IN THE FIELD. OCCUPANCY SCHEDULES SHALL BE SET TO OCCUPED MONDAY THRU FRIDAY, 7 AM TO 7 PM, UNOCCUPIED NIGHTS AND WEEKENDS. THERMOSTATS SHALL BE SET FOR OCCUPIED COOLING 75°, OCCUPIED HEATING 70°, UNOCCUPIED COOLING 85°, UNOCCUPIED HEATING 55°. ALL TIME AND TEMPERATURE SETPOINTS SHALL BE VERIFIED BY THE OWNER PRIOR TO PROGRAMMING. THERMOSTATS SHALL BE PROGRAMMED BY MECHANICAL CONTRACTOR IN THE PRESENCE OF OWNER'S REPRESENTATIVE PRIOR TO PROJECT COMPLETION. NOTES: GRILLES, REGISTERS AND DIFFUSERS SCHEDULE SYMBOL SERVICE CFM RANGE FACE SIZE NECK SIZE TYPE OBD PRICE A SUPPLY 0 - 125 12 x 1 2 6 x 6 LOUVERED NO SMD B SUPPLY 0 - 125 24 x 24 6 x 6 LOUVERED NO SMD C RETURN 0-220 24 x 24 8 x 8 PERF. NO PDDR D RETURN 225 - 350 24 x 24 10 x 10 PERF. NO PDDR REQUIRED ACCESSORIES: A. DISCONNECT SWITCH B. GRAVITY BACKDRAFT DAMPER C. SOLID STATE SPEED CONTROL, FIELD INSTALLED D. ENERGY STAR CERTIFIED E. EXHAUST GRILLE REQUIRED CONTROLS: 1. INTERLOCK WITH ROOM LIGHT SWITCH (FAN SHALL OPERATE WHEN LIGHT IS ON IF ANY ROOM IS SERVED BY FAN) EXHAUST FAN SCHEDULE NOTES: 1. ALL FANS SHALL BE U.L. LISTED AND LABELED AND SHALL BE AMCA CERTIFIED FOR SOUND AND AIR FLOW. ALL FANS INSTALLED INSIDE, ABOVE, OR ADJACENT TO OCCUPIED SPACES SHALL HAVE A MAXIMUM 9.0 INLET SONE LEVEL. FAN SCHEDULE SYMBOL LOCATION MANUFACTURER MODEL NO. TYPE CFM APPROX. ESP DRIVE TYPE FAN RPM SONES ELECTRICAL DATA ACCESSORIES CONTROL TYPEH.P. VOLTAGE PHASE FAN EF-1 TOILET 104 GREENHECK SP-A110 EXHAUST 75 0.250 DIRECT 891 0.4 0.07 120 V 1 A,B,C,D,E SEE CONTROL NOTE #1. AIR DISTRIBUTION SCHEDULE NOTES: 1. ALL CEILING AND WALL MOUNTED DEVICES SHALL BE FURNISHED WITH AN ENAMEL OFF-WHITE FINISH AS APPROVED BY ARCHITECT DURING SUBMITTAL PROCESS. 2. ALL DEVICES SHALL BE FURNISHED WITH FRAMES SUITABLE FOR TYPE OF INSTALLATION REQUIRED. DUCTLESS MINI-SPLIT HEAT PUMP SYSTEM (R32) INDOOR UNIT SYMBOL MAX CFM COOLING VOLT PH UNIT WEIGHT MANUFACTURER MODEL NO. A/C-1 629 CFM 208 V 1 28.00 lbf DAIKIN FTXF24BVJU9 OUTDOOR UNIT SYMBOL COOLING COIL TOTAL CAPACITY (BTUH) COOLING COIL SENSIBLE CAPACITY (BTUH) HEATING COIL CAPACITY RATED (BTUH) NOMINAL CAPACITY MCA MOP VOLT PH WEIGHT MANUFACTURER MODEL NO. MAX. ALLOWABLE LINE-SET LENGTHS ODU-1 22400.0 Btu/h 16660.0 Btu/h 24000.0 Btu/h 2 ton 21.6 A 25.0 A 208 V 1 113.00 lbf DAIKIN RXF24BVJU9 66 FT VERTICAL, 99 FT TOTAL 1. ALL UNIT SHALL BE U.L. LISTED AND HAVE A MINIMUM SEER2 OF 21.0 AND MINIMUM ERR2 OF 12.0. 2. COOLING CAPACITIES ARE BASED ON 95° AMBIENT, 80° ENTERING AIR DRY BULB, 67° ENTERING AIR WET BULB. AIRFLOWS INDICATED ARE AT 'HIGH' SPEED. 3. MOUNT UNIT ON A 4" THICK CONCRETE PAD AND PROVIDE MANUFACTURER'S RECOMMENDED CLEARANCES AROUND UNITS. 4. PROVIDE UNIT WITH MANUFACTURER'S LOW AMBIENT CONTROLS (WIND BAFFLES) FOR OPERATION DOWN TO 0° F, HERMETIC SWING INVERTER COMPRESSOR, DIGITAL CONTROLLER (HARD WIRED, WALL-MOUNTED), NON-LOCKING DISCONNECT FOR INDOOR UNIT, AND CLEANABLE FILTER FOR INDOOR UNIT. 5. PROVIDE OUTDOOR UNITS WITH 5 YEAR COMPRESSOR WARRANTY. 6. SEE MANUFACTURER'S RECOMMENDATIONS FOR REQUIRED ADDITIONAL REFRIGERANT CHARGE AND RECOMMENDED LINE-SET LENGTHS. 7. POWER SUPPLY TO CONDENSING UNIT IS A SINGLE POINT ELECTRICAL CONNECTION FOR THE SYSTEM (A/C UNIT AND CONDENSING UNIT). THE ELECTRICAL CONTRACTOR SHALL PROVIDE POWER TO THE CONDENSING UNIT AND FROM THE CONDENSING UNIT TO THE A/C UNIT INCLUDING CODE REQUIRED DISCONNECT SWITCHES. 8. REFRIGERANT PIPING AND WIRING FOR WALL-MOUNTED INDOOR UNITS SHALL BE ROUTED IN WALL WHERE POSSIBLE. 9. MOUNT INDOOR AC UNIT 8'-0" A.F.F.(KEEP UNIT BELOW CEILING) COORDINATE WITH ALL UTILITIES, LIGHTS, CEILING, DOOR FRAME, ETC. 10. PRIMARY COOLING COIL DRAIN PAN SHALL BE PROVIDED WITH A FLOAT SWITCH BY UNIT MFR; ACTIVATION OF THE FLOAT SWITCH SHALL SHUT DOWN UNIT. NOTES: No. Description Date 74 TT H FLEX 105 STORAGE 106 TOILET 104 TOUCH DOWN 103 OFFICE 102 ENTRY 101 FUTURE OFFICES 108 MECH / H.W. 107 85-B 85-B 100-B 85-C 125-B250-D85-C 115-B 115-C 115-C 115-B 125-B 50-A 12x1212x1212x12 6"Ø6"Ø 8"Ø 8"Ø 8"Ø 6"Ø 6"Ø 8"Ø 8"Ø 8"Ø 8"Ø 10"ØA/C-1 IDU-1 HP-1ODU-1 3/4" CONDENSATE DRAIN DOWN IN WALL, TURN OUT OF WALL 12" ABOVE FINISH GRADE AND SPILL ONTO CONCRETE SPLASH BLOCK. FAN EF-1 LOCATE HEAT PUMPS LEVEL ON MIN. 4" THICK CONCRETE PAD. D 6"Ø EXHAUST DUCT UP THROUGH ROOF TO ROOF CAP ABOVE. TRANSITION IN VERTICAL TO FULL SIZE CONNECTION. 6"Ø 3/4" CONDENSATE DRAIN DOWN IN WALL, TURN OUT OF WALL 12" ABOVE FINISH GRADE AND SPILL ONTO CONCRETE SPLASH BLOCK. 8x10 8"Ø ALUMINUM WALL CAP FOR OUTSIDE AIR INTAKE (APPTOX. 8'-1" AFF). PROVIDE WITH ALUMINUM INSECT SCREEN AND BACKDRAFT DAMPER (EQUAL TO BROAN MODEL 641). 8"Ø 8"Ø D 3/4" 3/4" EXHAUST ROOF CAP EQUAL TO BROAN MODEL # 634M WITH 6" DIA. DUCT CONNECTION, BIRD SCREEN FINISH PER ARCHITECT'S REQUIREMENTS - DETERMINED DURING SUBMITTAL REVIEW PROCESS). COORDINATE INSTALLATION WITH G.C. AND ROOFING MFR. North Carolina License Number C-0914 1927 South Tryon St.,Suite 300, Charlotte NC 28203 Phone: 704.338.1292 -www.optimaengineering.com Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-0081 10-21-2025 M1.11 FIRST FLOOR AND ROOF MECHANICAL PLAN 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS of 3Sheet No. 2 1/4" = 1'-0"1 FIRST FLOOR MECHANICAL PLAN 1/4" = 1'-0"2 ROOF MECHANICAL PLAN PROPOSED ROOF CAP (FINISH DETERMINED DURING SUBMITTALS) No. Description Date 75 COMPLETELY INSULATE BACK OF DIFFUSER FLEXIBLE DUCT CONNECTION TO METAL DUCT FLEXIBLE CONNECTION TO SUPPLY DIFFUSER SEE NOTE SEE NOTE SUPPLY DIFFUSER ALL FLEXIBLE DUCT CONNECTIONS TO SHEET METAL SHALL BE SECURED WITH APPROVED STRAP AND SEALANT. NOTE: FLEX CONNECTION DETAIL NOT TO SCALE 1 2 MANUAL VOLUME DAMPER TOP OF DUCT AIR FLOW DOWN TO DIFFUSER MANUAL VOLUME DAMPER AIR FLOW SIDE OF DUCT SINGLE DROP TOP OF DUCT DOUBLE-THICKNESS TURNING VANES BRANCH TAKE-OFF SPLITTER DAMPER WITH ROD AND LOCKING QUADRANT AIR FLOW BRANCH TAKE-OFF12"DUCTWORK DETAILS NOT TO SCALE 1. USE BRANCH TAKE-OFF 1 WHEN MAIN AND BRANCH DUCTS ARE DIFFERENT DEPTHS 2. USE BRANCH TAKE-OFF 2 WHEN MAIN AND BRANCH DUCTS ARE SAME DEPTHS 3. MANUAL VOLUME DAMPERS SHALL BE PROVIDED FOR ALL SUPPLY, RETURN AND GENERAL EXHAUST SINGLE DROP DUCT RUNS. NOTE: SUPPLY DUCT FLEX. CONN. INDOOR UNIT ACCESS DOOR REFRIG. PIPING TO OUTDOOR UNIT ANGLE IRON SUPPORT FRAME INSULATED SHEET METAL RETURN PLENUM NOTES: 1. PROVIDE FULL SIZE CONDENSATE DRAIN WITH TRAP, SEE PLANS FOR ROUTING. DOUBLE THICKNESS TURNING VANES FLEX. CONN. FLOOR O.A. DUCT WITH MANUAL VOLUME DAMPER AND GRAVITY DAMPER RETURN DUCT FILTER DUCTED INDOOR UNIT DETAIL NOT TO SCALE MAXIMUM COIL LOAD (TONS) DIMENSIONS P = PRESSURE INSIDE AHU CASING (INCHES W.G.) X = Y Y = P + 2" MINIMUM PIPE SIZE 1 1/2" 1 1/4" 1" 3/4" PRIMER PLUG TO FLOOR DRAIN OR ROOF, REFER TO PLANS PITCH DOWN TOWARD DRAIN CLEAN OUT 50 30 2 5 "X" "Y" DRAIN PAN (FURNISHED WITH UNIT) NO SCALE P-TRAP PIPING DETAIL SPIN TAP TO SQUARE NECK DIFFUSER NOT TO SCALE ROUND RUNOUT SUPPLY DUCT SPIN TAP WITH MANUAL VOLUME DAMPER. SUPPLY DIFFUSER CEILING SQUARE NECK TRANSITION DUCT FLEXIBLE DUCT, 4' MAX. LENGTH NOTE: 1. ALL MANUAL VOLUME DAMPERS (FOR INSULATED DUCTWORK) SHALL BE PROVIDED WITH AN ELEVATED REGULATOR (STAND-OFF) EQUAL TO DURO DYNE SRST SERIES. STAND SHALL EXTEND A MINIMUM OF 2" BEYOND DUCTW0RK WITH EXTENDED TAB/SHAFT. 2. MANUAL VOLUME DAMPERS SHALL BE PROVIDED FOR ALL SUPPLY, RETURN, AND GENERAL EXHAUST RUNOUTS DAMPER TAG OR RIBBON 1" STRAP GALV. ALL-THREADED ROD (TYP) BAND GALV.ANGLE ROUND DUCT TO ANGLES DUCT DUCTS UP TO 48" WIDTH SCREW (TYP) 1" STRAP DUCT DUCTS ABOVE 48" WIDTH LOW PRESSURE DUCTWORK NO SCALE DUCTWORK HANGER DETAILS NOTE: ALL DUCTWORK AND EQUIPMENT HANGERS AND SUPPORTS MUST BE PURCHASED THRU THE METAL DECKING MANUFACTURER. HANGERS SCREWED INTO THE DECK WILL NOT BE ACCEPTABLE. COORDINATE WITH GENERAL CONTRACTOR. 2 3 North Carolina License Number C-0914 1927 South Tryon St.,Suite 300, Charlotte NC 28203 Phone: 704.338.1292 -www.optimaengineering.com Date: Project Number: THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St. Suite 120 Charlotte, NC 28208 p 704.376.6000 www.creechassociates.com 1 A 2 3 4 5 B C D Package: THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-0081 10-21-2025 M4.01 MECHANICAL DETAILS 10/21/2025 2024-043Crooked Creek WRF BuildingCONSTRUCTION DOCUMENTS of 3Sheet No. 3 64 1 5 No. Description Date 76 52399147XXX,XXXCOMMERCIAL ENERGY EFFICIENCY - ELECTRICAL SUMMARY2018 NORTH CAROLINAENERGY CONSERVATION CODEC401 METHOD OF COMPLIANCE2018 NCECC CHAPTER 4ASHRAE 90.1-2013NC SPECIFIC COMCHECK PROVIDEDC406 ADDITIONAL EFFICIENCY PACKAGE OPTIONSC406.2 EFFICIENT MECH EQUIPMENTC406.3 REDUCED LTG DENSITYC406.4 ENHANCED DIGITAL LTG CNTLSC406.5 ON-SITE RENEWABLE ENERGYC406.6 DEDICATED OA SYSTEMC406.7 HI-EFF SERVICE WTR HTGC405.2 - LIGHTING CONTROLS (MANDATORY REQUIREMENTS):C405.3 - EXIT SIGNS (MANDATORY REQUIREMENTS):C405.4 - INTERIOR LIGHTING POWER REQUIREMENTS (PRESCRIPTIVE) (NON-EXEMPT):WATTS SPECIFIEDMETHOD OF COMPLIANCE:BUILDING AREA METHODSPACE-BY-SPACE METHODWATTS ALLOWED% REDUCTION OF SPECIFIED VS. ALLOWEDC405.5.1 - EXTERIOR BUILDING LIGHTING POWER (NON-EXEMPT):WATTS SPECIFIEDWATTS ALLOWEDC405.6 - ELECTRICAL ENERGY CONSUMPTION (DWELLING UNITS):N/A BASED ON PROJECT SCOPENOT APPLICABLE BASED ON PROJECT SCOPE(APPLICABLE IF C406.1.2 IS SELECTED)C405.7 - ELECTRICAL TRANSFORMERS (MANDATORY REQUIREMENTS):C405.8 - ELECTRICAL MOTORS (MANDATORY REQUIREMENTS):LIGHTING SYSTEMS ARE PROVIDED WITH CONTROLS AS REQUIRED PERSECTION C405.2, EXCEPT WHERE EXEMPT.INTERNALLY ILLUMINATED EXIT SIGNS DO NOT EXCEED 5 WATTS PER SIDE.C405.4.1 - TOTAL CONNECTED INTERIOR LIGHTING POWER:C405.4.2 - TOTALALLOWABLE INTERIOR LIGHTING POWER:TOTAL CONNECTED EXTERIOR LIGHTING POWER:TOTAL ALLOWABLE EXTERIOR LIGHTING POWER:SEPARATE ELECTRICAL METERING HAS BEEN PROVIDED FOR EACH DWELLINGUNIT IN GROUP R-2 BUILDINGS.NOT APPLICABLENOT APPLICABLENOT APPLICABLENOT APPLICABLE PER 2018 NCECC C503.1, EXCEPTION 2.G.NOT APPLICABLEELECTRICAL TRANSFORMERS HAVE BEEN SPECIFIED TO MEET MINIMUMEFFICIENCY REQUIREMENTS PER C405.7, EXCEPT WHERE EXEMPT.NOT APPLICABLEELECTRICAL MOTORS HAVE BEEN SPECIFIED TO MEET MINIMUM EFFICIENCYREQUIREMENTS PER C405.8, EXCEPT WHERE EXEMPT.NOT APPLICABLEC408 - SYSTEM COMMISSIONING:PROJECT AREA IS LESS THAN 10,000 SQUARE FEET AND IS EXEMPT FROM THE SYSTEM COMMISSIONING REQUIREMENTS OF SECTION C408.PROJECT AREA IS GREATER THAN 10,000 SQUARE FEET AND REQUIRES SYSTEM COMMISSIONING PER SECTION C408.C406.7.1 WTR HTG LOAD FRACTIONXXX,XXXSYMBOL DESCRIPTIONWIRING SYSTEM CONCEALED IN WALL OR CEILING. WHEN SHOWN, CROSS LINES INDICATE NUMBER OF WIRES. (GROUND WIRES ARE NOT SHOWN)WIRING SYSTEM CONCEALED IN OR UNDER SLAB OR UNDERGROUND.WIRING SYSTEM EXPOSED.CONDUIT TURNED DOWN TO FLOOR BELOW.CONDUIT TURNED UP TO FLOOR ABOVE.BRANCH CIRCUIT HOMERUN TO PANEL.SYMBOL SCHEDULE POWERSYMBOL DESCRIPTIONEM./LS LIGHTING FIXTURE SYMBOLS AND DEVICESLED FIXTURE WITH EMERGENCY BATTERY. PROVIDE 1100 LUMEN INVERTER RATED FOR 90 MINUTE OPERATION. SEE FIXTURE SCHEDULE FOR FIXTURE TYPE, EMERGENCY DEVICE SHALL SUPPLEMENT FIXTURE.1P 1 POLE (2P, 3P, 4P, ETC.)A AMPEREAC ABOVE COUNTER OR AIR CONDITIONERACLG ABOVE CEILINGADO AUTOMATIC DOOR OPENERAF AMP FRAMEAFF ABOVE FINISHED FLOORAFG ABOVE FINISHED GRADEAFI ARC FAULT CIRCUIT INTERRUPTERAHU AIR HANDLING UNITAL ALUMINUMALT ALTERNATEAMP AMPEREAMPL AMPLIFIERANNUN ANNUNCIATORAPPROX APPROXIMATELYAQ-STAT AQUASTATARCH ARCHITECT, ARCHITECTURALAS AMP SWITCHAT AMP TRIPATS AUTOMATIC TRANSFER SWITCHAUTO AUTOMATICAUX AUXILIARYAV AUDIO VISUALAWG AMERICAN WIRE GAUGEBATT BATTERYBD BOARD BLDG BUILDINGBMS BUILDING MANAGEMENT SYSTEMC CONDUITCAB CABINETCAT CATALOGCATV CABLE TELEVISIONCB CIRCUIT BREAKER CCTV CLOSED CIRCUIT TELEVISIONCKT CIRCUITCLG CEILINGCOMB COMBINATIONCMPR COMPRESSORCONN CONNECTIONCONST CONSTRUCTIONCONT CONTINUATION OR CONTINUOUSCONTR CONTRACTORCONV CONVECTORCP CIRCULATING PUMPCRT CATHODE-RAY TUBECT CURRENT TRANSFORMERCTR CENTERCU COPPERDCP DOMESTIC WATERCIRCULATING PUMPDEPT DEPARTMENTDET DETAILDIA DIAMETERDISC DISCONNECTDIST DISTRIBUTIONDN DOWNDPR DAMPERDS SAFETY DISCONNECT SWITCHDT DOUBLE THROWDWG DRAWINGEC ELECTRICAL CONTRACTORELEC ELECTRIC, ELECTRICALELEV ELEVATOREM EMERGENCYEMS ENERGY MANAGEMENT SYSTEMEMT ELECTRICAL METALLIC TUBINGEP ELECTRIC PNEUMATICEQUIP EQUIPMENTEWC ELECTRIC WATER COOLEREX EXISTINGEXH EXHAUSTEXP EXPLOSION PROOFFA FIRE ALARMFABP FIRE ALARM BOOSTER POWER SUPPLY PANELFACP FIRE ALARM CONTROL PANELFCU FAN COIL UNITFIXT FIXTUREFLR FLOORFLUOR FLUORESCENTFU FUSEFUDS FUSED SAFETY DISCONNECT SWITCHGA GAUGEGAL GALLONGALV GALVANIZEDGC GENERAL CONTRACTORGEN GENERATORGFI GROUND FAULT CIRCUIT INTERRUPTERGFP GROUND FAULT PROTECTORGND GROUNDGRS GALVANIZED RIGID STEEL (CONDUIT)GYP BD GYPSUM BOARDHOA HANDS-OFF-AUTOMATIC SWITCHHORIZ HORIZONTALHP HORSEPOWERHPF HIGH POWER FACTORHT HEIGHTHTG HEATINGHTR HEATERHV HIGH VOLTAGEHVAC HEATING, VENTILATING AND AIR CONDITIONINGHWP HYDRONIC WATER PUMPIC INTERRUPTING CAPACITYIG ISOLATED GROUNDIMC INTERMEDIATE METAL CONDUITINCANDINCANDESCENTIR INFRAREDI/W INTERLOCK WITHJ-BOX JUNCTION BOXKV KILOVOLTKVA KILOVOLT-AMPEREKVAR KILOVOLT-AMPERE REACTIVEKW KILOWATTKWH KILOWATT HOURLOC LOCATE OR LOCATIONLT LIGHTLTG LIGHTINGLTNG LIGHTNINGLV LOW VOLTAGEMAX MAXIMUMMAG.S MAGNETIC STARTERM/C MOMENTARY CONTACTMC MECHANICAL CONTRACTORMCB MAIN CIRCUIT BREAKERMCC MOTOR CONTROL CENTERMDC MAIN DISTRIBUTION CENTERMDP MAIN DISTRIBUTION PANELMFR MANUFACTURERMFS MAIN FUSED DISCONNECT SWITCHMH MANHOLEMIC MICROPHONEMIN MINIMUMMISC MISCELLANEOUSMLO MAIN LUGS ONLYMMS MANUAL MOTOR STARTERMOA MULTIOUTLET ASSEMBLYMSP MOTOR STARTER PANELBOARDMSBD MAIN SWITCHBOARDMT MOUNTMT.C EMPTY CONDUITMTS MANUAL TRANSFER SWITCHMTR MOTOR, MOTORIZEDN.C. NORMALLY CLOSEDNEC NATIONAL ELECTRICAL CODENEMA NATIONAL ELECTRICAL MANUFACTURER'S ASSOCIATIONNFDS NON-FUSED SAFETY DISCONNECT SWITCHNIC NOT IN CONTRACTNL NIGHT LIGHTN.O. NORMALLY OPENNPF NORMAL POWER FACTORNTS NOT TO SCALEOH OVERHEADOL OVERLOADSPA PUBLIC ADDRESSPB PULL BOX OR PUSHBUTTONPE PNEUMATIC ELECTRICPED PEDESTAL PF POWER FACTORPH PHASEPIV POST INDICATING VALVEPNL PANELPP POWER POLEPR PAIRPRI PRIMARYPROJ PROJECTIONPRV POWER ROOF VENTILATORPT POTENTIAL TRANSFORMERPVC POLYVINYL CHLORIDE (CONDUIT)PWR POWERQUAN QUANTITYRCPT RECEPTACLEREQD REQUIREDRM ROOMRSC RIGID STEEL CONDUITRTU ROOF TOP UNITSC SURFACE CONDUITSEC SECONDARYSHT SHEETSIM SIMILARS/N SOLID NEUTRALSPEC SPECIFICATIONSPKR SPEAKERSP SPARESR SURFACE RACEWAYSS STAINLESS STEELSSW SELECTOR SWITCHS/S STOP/START PUSHBUTTONSSTA STATIONSTD STANDARDSURF SURFACE MOUNTEDSW SWITCHSWBD SWITCHBOARDSYM SYMMETRICALSYS SYSTEMTEL TELEPHONETEL/DATA TELEPHONE/DATATERM TERMINALTL TWIST LOCKTR TAMPER RESISTANTT-STAT THERMOSTATTTC TELEPHONE TERMINAL CABINETTV TELEVISIONTVTC TELEVISION TERMINAL CABINETTYP TYPICALUC UNDER COUNTERUE UNDERGROUND ELECTRICALUG UNDERGROUNDUH UNIT HEATERUT UNDERGROUND TELEPHONEUTIL UTILITYUV UNIT VENTILATOR OR ULTRAVIOLETV VOLTVA VOLT-AMPERESVDT VIDEO DISPLAY TERMINALVERT VERTICALVFD VARIABLE FREQUENCY DRIVEVOL VOLUMEW WATTW/ WITHWG WIRE GUARDWH WATER HEATERW/O WITHOUTWP WEATHERPROOFXFMR TRANSFORMERXFR TRANSFER∠ ANGLE@ ATΔ DELTA' FEET" INCHES# NUMBERØ PHASEC CENTER LINEP PLATEELECTRICAL ABBREVIATIONS LISTNFPA FIRE ALARM LEGENDSYMBOL DESCRIPTIONADDRESSABLE IMPUT/OUTPUT MODULE. N = DENOTES NUMBER OF INPUTS AND OUTPUTSHEAT DETECTOR/SENSOR. X=TYPEPULLSTATION/FIRE ALARMSMOKE DETECTOR/SENSOR (DEFAULT PHOTOELECTRIC TYPE)DETECTOR - MULTI CRITERIA TYPE (MC), INCLUDING HEAT, SMOKE AND CARBON MONOXIDEDETECTINGFIRE ALARM STROBE (CANDELAS), WHITE FINISHFIRE ALARM HORN W/STROBE (CANDELAS), WHITE FINISHSYMBOL SCHEDULE POWER LEGENDSYMBOL DESCRIPTIONCEILING MOUNT JUNCTION BOX WITH CONNECTION TO EQUIPMENT SERVED208/120V THREE PHASE PANELBOARD. SEE SCHEDULE FOR MOUNTING. TOP OF PANEL AT 6'-6"AFF.FUSED HEAVY DUTY DISCONNECT SWITCH. NUMERALS INDICATE SWITCH RATING. NEMA 1ENCLOSURE, UNLESS OTHERWISE NOTED. UNSHADED INDICATES NON-FUSED.CONNECTION TO MOTOR. STARTER PROVIDED BY OTHERS UNLESS OTHERWISE NOTED. NUMBERINDICATES HORSEPOWER.FRACTIONAL HORSEPOWER MANUAL MOTOR STARTER, WITH OVERLOAD PROTECTIONGROUND BAR. SEE DETAILS.SWITCH - START/STOP PUSH BUTTON - WALLLIGHTING FIXTURES SYMBOLS AND DEVICES...SYMBOL DESCRIPTIONWALL MOUNTED LED LIGHTING FIXTURE.LED LIGHTING FIXTURE. SEE FIXTURE SCHEDULE. SUSPEND FOUR CORNERS WITH WIRE TOSTRUCTURE. DO NOT ALLOW GRID ALONE TO SUPPORT FIXTURE.LED STRIP LIGHT FIXTURERECESSED LED OR H.I.D. LIGHTING FIXTURE.EMERGENCY BATTERY PACK/EXIT COMBO FIXTURE WITH LOW EXIT LIGHT 11" AFF, WITH 90MINUTE BATTERY BACKUP, SEE FIXTURE SCHEDULE.SWITCH, DIMMING, LOW VOLTAGE MOUNTED IN FLUSH JUNCTION BOX.CEILING MOUNTED OCCUPANCY SENSOR, DUAL TECHNOLOGY. 360 DEGREE COVERAGE, 2,000SQ FT COVERAGE LARGE MOTION, 400 SQ FT SMALL MOTION. NON CATEGORY CABLECONNECTORS. LOW VOLTAGE DETECTOR, PROVIDE WITH POWER PACK FOR EACH SWITCH LEG.SENSOR SWITCH, WATT STOPPER, LEVITION, EATON, SENSORWORX OR EQUAL.WALL MOUNTED OCCUPANCY SENSOR AND SWITCH. DUAL TECHNOLOGY WITH NEUTRAL,120/277V RATED. WATT STOPPER #DSW-301, OR EQUAL BY SENSOR SWITCH, AND LEVITON.WALL MOUNTED OCCUPANCY SENSOR AND SWITCH WITH 0-10V DIMMING. DUAL TECHNOLOGY,WATT STOPPER #DW-311, SENSOR SWITCH, COOPER CONTROLS OR EQUAL. SWITCH SHALL BEINSTALLED IN SINGLE GANG BOX.CEILING MOUNTED OCCUPANCY SENSOR POWER PACK. SENSOR SWITCH PP-20, WATT STOPPER#BZ-100, COOPER SP-20, OR EQUAL.FLOOR BOX - SLAB ON GRADESYMBOL DESCRIPTIONFOUR GANG FLUSH MOUNTED FLOOR BOX WITH ACCESSIBLE COVER FOR POWER ANDCOMMUNICATIONS. PROVIDE TWO NEMA 5-20R DUPLEX RECEPTACLES AND TWOCOMMUNICATIONS PLATES FOR SIX RJ45 CAT6 JACKS ON EACH PLATE. EQUAL TO WIREMOLDEFB455-OG. MANUFACTURERS: LEGRAND, HUBBELL, LEVITON, OR PRE-APPROVED EQUAL.ARCHITECT TO SELECT FINISH. STUB FROM BOX ONE CONCEALED 1 1/4"C AND 2"C ROUTED TOWHICHEVER IS NEAREST, BB, J-HOOKS, OR CABLE TRAY. NOTE: CONTRACTOR SHALL VERIFY WITH ARCHITECT THE FLOOR FINISH PRIOR TO ORDERING MATERIAL.PROVIDE ALL NECESSARY SHIMS, TRIM PLATES, ACCESSORIES AS REQUIRED FOR A COMPLETE INSTALLATION.ELECTRICAL FIXTURES LEGEND - COMMERCIALSYMBOL DESCRIPTIONDUPLEX RECEPTACLE, 20 AMP, 120 VOLT COOPER 5362 OR EQUAL.GROUND FAULT RECEPTACLE. NEMA 5-20R DUPLEX. ALL RECEPTACLES INSTALLED OUTSIDE,WITHIN 6' OF A SINK OR IN A KITCHEN SHALL BE GFCI.GROUND FAULT RECEPTACLE - BREAKER AT PANEL. NEMA 5-20R DUPLEX. ALL RECEPTACLESINSTALLED OUTSIDE, WITHIN 6' OF A SINK OR IN A KITCHEN SHALL BE GFCI.GROUND FAULT DUPLEX RECEPTACLE, NEMA 5-20R MOUNTED ABOVE COUNTER BACKSPLASHOR AT HEIGHT NOTED.WEATHERPROOF GROUND FAULT RECEPTACLE. NEMA 5-20R DUPLEX, CORROSION RESISTANT,WITH IN-USE COVER.QUAD RECEPTACLE. TWO NEMA 5-20R DUPLEX RECEPTACLES, OTHERWISE SAME AS DUPLEXRECEPTACLE ABOVE.QUAD RECEPTACLE, TWO NEMA 5-20R FOR ELECTRIC WATER COOLER TO BE SUPPLIED BYGROUND FAULT BREAKER. COORDINATE LOCATION WITH PLUMBING CONTRACTOR.GROUND FAULT QUAD RECEPTACLE. TWO NEMA 5-20R DUPLEX RECEPTACLES.TELECOM LEGEND - ELECTRICALSYMBOL DESCRIPTIONPLYWOOD TELEPHONE BACKBOARD. SIZE AS INDICATED ON RISER.DATA OUTLET. MINIMUM 1 1/4" CONDUIT TO ABOVE NEAREST ACCESSIBLE CEILING FOR J-HOOKSYSTEM OR TO LOCAL CABLE TRAY (WITHIN 6") AS APPLICABLE WITH PULL STRING. 4" SQUAREBOX WITH A SINGLE-GANG OPENING AND PLASTER RING. SUBSCRIPT NEXT TO OUTLETINDICATES DATA DROPS. IF CABLE QUANTITY AND SERVICE ARE NOT IDENTIFIED, THENPATHWAY ONLY OR REFER TO TO TECHNOLOGY DRAWINGS FOR CABLE AND ACTIVATION TYPE.SEE TV DETAIL FOR TYPE AND REQUIREMENTS. MINIMUM 1 1/4" CONDUIT FOR CABLING AND3/4" CONDUIT FOR POWER. PROVIDE PULL STRING FOR LOW VOLTAGE CABLING TO ACCESSIBLECEILING.ELECTRICAL SHEET INDEXE0.01 ELECTRICAL LEGEND AND NOTESE0.02 ELECTRICAL SPECIFICATIONSE1.11 FIRST FLOOR LIGHTING PLANE2.11 FIRST FLOOR AND ROOF POWER PLANE6.01 ELECTRICAL DETAILSE6.02 ELECTRICAL DETAILSE7.01 ELECTRICAL DIAGRAMSNorth Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025E0.01ELECTRICALLEGEND ANDNOTES10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 7Sheet No. 1No. Description Date77 1. GENERAL:A. THE WORK COVERED BY THESE SPECIFICATIONS CONSISTS OF FURNISHING ALL LABOR, EQUIPMENT, MATERIALS, AND SUPPLIES AS NECESSARY FOR THE COMPLETE AND SATISFACTORY OPERATING ELECTRICAL SYSTEMS AS SHOWN ON THE PLANS.B. ALL WORK SHALL BE IN ACCORDANCE WITH THE 2020 EDITIONS OF THE NATIONAL ELECTRICAL CODE, AND THE LATEST ENFORCED EDITIONS OF THE NFPA, STATE BUILDING CODE, AND ANY OTHER LOCAL REQUIREMENTS THAT MAY APPLY.C. CONTRACTOR SHALL OBTAIN AND PAY FOR ALL ELECTRICAL PERMITS AND INSPECTION FEES.D. ALL MATERIALS AND EQUIPMENT SHALL BE NEW AND SHALL BE LISTED BY THE UNDERWRITER'S LABORATORIES, INC. OR BY A STATE APPROVED THIRD PARTY TESTING AGENCY FOR THE USE INTENDED WHERE A STANDARD FOR SUCH MATERIALS AND USE EXISTS. ALL ITEMS OF THE SAME TYPE AND RATING SHALL BE IDENTICAL AND OF THE SAME MANUFACTURER.E. CONTRACTOR SHALL SUBMIT SHOP DRAWINGS AND CATALOG DATA IN ELECTRONIC FORMAT (PDF) FOR ALL ELECTRICAL ITEMS IN THE SCOPE OF WORK, INCLUDING, BUT NOT LIMITED TO, RACEWAYS, BOXES, FITTINGS, CONDUCTORS, LUMINAIRES, WIRING DEVICES, SAFETY SWITCHES, DISCONNECTS, PANELBOARDS, FIRE ALARM, ETC. FOR APPROVAL AS APPLICABLE FOR THE PROJECT. ONE COMPLETE SET OF APPROVED SUBMITTALS SHALL BE MAINTAINED AT THE JOB SITE.F. ALL COST ASSOCIATED WITH SUBSTITUTED EQUIPMENT TO COMPLY WITH THE BASIS OF DESIGN, INCLUDING PROVIDING MAINTENANCE ACCESS, CLEARANCE, CONDUIT, WIRING, REPLACEMENT OF OTHER SYSTEM COMPONENTS, BUILDING ALTERATIONS, METHODS, ETC., SHALL BE INCLUDED IN THE ORIGINAL BASE BID. NO ADDITIONAL COSTS ASSOCIATED WITH SUBSTITUTED EQUIPMENT WILL BE APPROVED AFTER BIDS HAVE BEEN ACCEPTED AND ALL COSTS WILL BE THE RESPONSIBILITY OF THE ELECTRICAL CONTRACTOR. CREDITS SHALL BE GIVEN TO THE OWNER WHERE SUCH EQUIPMENT AND METHODS RESULT IN LESS EXPENSE TO THE CONTRACTOR.G. ONE COMPLETE SET OF THE LATEST CONSTRUCTION PLANS OF ALL TRADES SHALL BE MAINTAINED AT THE JOB SITE. IN ADDITION, ALL ADDENDUMS, BULLETINS, AND/OR SKETCHES SHALL BE INCORPORATED INTO THE ON-SITE CONSTRUCTION PLANS AS THE JOB PROGRESSES.H. COMPLETELY ADEQUATE HOUSING SHALL BE PROVIDED FOR ALL MATERIALS STORED ON JOB SITE. ONLY CONDUIT MAY BE STORED OUTSIDE, BUT NOT IN CONTACT WITH THE GROUND.I. THE CONDUIT AND NEUTRAL SYSTEM SHALL BE GROUNDED AT THE MAIN SERVICE EQUIPMENT. GROUNDING ELECTRODE SYSTEM SHALL BE INSTALLED PER NEC 250.J. PROVIDE AN INTERSYSTEM BONDING TERMINATION DEVICE AT THE MAIN ELECTRICAL SERVICE PER NEC 250.94.K. WIRING SHALL BE TESTED FOR CONTINUITY AND GROUNDS BEFORE BEING ENERGIZED. FAULTY WIRING SHALL BE REPLACED AT NO ADDITIONAL EXPENSE TO THE OWNER.L. PROVIDE ALL CUTTING AND PATCHING FOR INSTALLATION OF WORK AND REPAIR ANY DAMAGE DONE.M. THE ELECTRICAL CONTRACTOR SHALL CONNECT ALL EQUIPMENT REQUIRING ELECTRICAL CONNECTIONS (UNLESS OTHERWISE NOTED), EXCEPT FOR CONTROL WIRING FOR EQUIPMENT NOT PROVIDED BY THE ELECTRICAL CONTRACTOR. CONTROL WIRING FOR SUCH EQUIPMENT SHALL BE PROVIDED BY THE RESPECTIVE DISCIPLINE.N. ALL ELECTRICAL JUNCTION BOXES, SWITCHGEAR, CABLING, VOICE/DATA OUTLETS, LOW VOLTAGE CABINETS, EMERGENCY RECEPTACLES, ETC. SHALL BE LABELED ACCORDING TO PANEL/RACK AND CIRCUIT NUMBER.O. UPON COMPLETION OF WORK, CONTRACTOR SHALL PRESENT ENGINEER WITH CERTIFICATE OF APPROVAL FROM LOCAL INSPECTOR AND/OR AUTHORITY HAVING JURISDICTION BEFORE WORK WILL BE APPROVED FOR FINAL PAYMENT.P. CONTRACTOR SHALL GUARANTEE ALL WORK AND MATERIALS FOR A PERIOD OF ONE YEAR EFFECTIVE THE DATE THE PROJECT IS ACCEPTED BY THE OWNER. ANY IMPERFECT MATERIALS OR WORKMANSHIP SHALL BE REPLACED WITHOUT ADDED COST TO THE PROJECT.Q. IT SHALL NOT BE THE INTENT OF ISSUED PLANS AND/OR SPECIFICATIONS TO SHOW EVERY MINOR DETAIL OF CONSTRUCTION. THE ELECTRICAL CONTRACTOR IS EXPECTED TO FURNISH AND INSTALL ALL NECESSARY ITEMS FOR A COMPLETE AND OPERATING SYSTEM.R. THE WORD "PROVIDE" MEANS THAT THIS CONTRACTOR SHALL FURNISH, FABRICATE, ERECT, CONNECT, AND COMPLETELY INSTALL SYSTEMS IN PROPER OPERATING CONDITION. ALL LABOR, PRODUCT OPTIONS, ACCESSORIES AND INCIDENTAL MATERIALS REQUIRED SHALL BE INCLUDED AS PART OF THIS WORK TO COMPLETE THE INSTALLATION.S. THE WORD "CONNECT" MEANS THAT THIS CONTRACTOR SHALL PROVIDE (SEE DEFINITION ABOVE) ALL DISCONNECTING MEANS, OVERCURRENT PROTECTION AND WIRING REQUIRED TO PLACE THE EQUIPMENT AND SYSTEMS IN PROPER OPERATING CONDITION AND TO COMPLY WITH CODE REQUIREMENTS.T. CONTRACTOR SHALL COORDINATE THE ROUGH-IN OF ALL OUTLET LOCATIONS WITH ARCHITECTURAL FLOOR PLANS, ELEVATIONS, AND MILLWORK SHOP DRAWINGS PRIOR TO ROUGH-IN.U. ELECTRICAL CONTRACTOR SHALL NOT SCALE PLANS. CONTRACTOR SHALL REFER TO ARCHITECTURAL PLANS AND ELEVATIONS FOR EXACT LOCATIONS OF ALL EQUIPMENT, UNLESS OTHERWISE NOTED.V. CONTRACTOR SHALL TEST ALL "LIFE SAFETY" EQUIPMENT AND SYSTEMS FOR PROPER FUNCTION AND OPERATION. UPON SUCCESSFUL COMPLETION OF TESTS, CONFIRMATION SHALL BE SENT TO THE ENGINEER OF RECORD IN THE FORM OF A LETTER STATING THE TESTS PERFORMED, THE RESULTS, AND THE DATE TESTS WERE SUCCESSFULLY COMPLETE. "LIFE SAFETY" EQUIPMENT AND SYSTEMS CONSIST OF THOSE AS SPECIFIED IN THE STATE BUILDING CODE, THE NATIONAL ELECTRICAL CODE, NFPA 101, AND ANY OTHER LOCAL REQUIREMENTS THAT MAY APPLY.W. IF DURING THE COURSE OF WORK, THE CONTRACTOR DISCOVERS A PROBLEM WITH THE PERFORMANCE OF THE INSTALLATION RELATIVE TO THE PLANS AND SPECIFICATIONS, THE NEC, OR OTHER CODES OR REQUIREMENTS, THE CONTRACTOR SHALL IMMEDIATELY BRING THE PROBLEM TO THE ATTENTION OF THE ARCHITECT AND/OR ENGINEER FOR RESOLUTION PRIOR TO THE EXECUTION OF THE WORK.X. WHERE THERE ARE CONFLICTS BETWEEN THE PLANS AND SPECIFICATIONS, THE CONTRACTOR SHALL BRING THE ISSUE TO THE ATTENTION OF THE ENGINEER FOR RESOLUTION PRIOR TO THE EXECUTION OF THE WORK OR ORDERING ANY MATERIALS. NO ADDITIONAL COSTS SHALL BE WARRANTED WITHOUT A CHANGE TO THE PROJECT SCOPE.Y. THE ELECTRICAL CONTRACTOR SHALL BE RESPONSIBLE FOR OBTAINING AND PROVIDING TEMPORARY POWER AND LIGHTING FOR ALL TRADES. AT NO TIME SHALL EXISTING BUILDING POWER SYSTEMS BE UTILIZED WITHOUT WRITTEN PERMISSION FROM THE OWNER.Z. COORDINATE LOCATION AND REQUIREMENTS FOR ELECTRICAL SERVICE WITH THE POWER COMPANY. WHERE MORE THAN ONE SERVICE IS SUPPLIED TO A BUILDING, PROVIDE IDENTIFICATION AT EACH SERVICE PER NEC 230-2(E).AA. COORDINATE LOCATION AND REQUIREMENTS FOR TELEPHONE SERVICE WITH THE TELEPHONE COMPANY.BB. THE CONTRACTOR SHALL PROVIDE A MINIMUM TWO WEEK NOTICE FOR ANY PLANNED UTILITY OUTAGES. WRITTEN AUTHORIZATION FROM THE OWNER SHALL BE PROVIDED PRIOR TO ANY OUTAGE. ALL PLANNED UTILITY OUTAGES SHALL BE COORDINATED WITH THE OWNER TO OCCUR DURING NON-OPERATING TIMES, INCLUDING NIGHTS, WEEKENDS AND HOLIDAYS. ALL PLANNED UTILITY OUTAGES SHALL INCLUDE PROVISIONS FOR PROPER BACK-UP OF ALL LIFE-SAFETY SYSTEMS AND INCLUDE AN APPROVED FIRE-WATCH PROGRAM AS REQUIRED BY THE LOCAL FIRE MARSHALL.CC. EACH BIDDER SHALL VISIT THE JOB SITE PRIOR TO BIDDING TO FAMILIARIZE THEMSELVES WITH EXISTING CONDITIONS AND TO ASCERTAIN THE EXTENT OF WORK REQUIRED. FAILURE TO VISIT SITE SHALL NOT EXCUSE CONTRACTOR FROM PERFORMING REQUIRED WORK NOR SHALL IT BE AN ACCEPTABLE REASON FOR REQUESTING ADDITIONS TO THE CONTRACT.2. RACEWAY:A. CONDUIT SHALL BE MANUFACTURED BY ALLIED, WHEATLAND, REPUBLIC CONDUIT, WESTERN TUBE, OR APPROVED EQUIVALENT.B. FOR INTERIOR WORK, CONDUIT SHALL BE ZINC COATED EMT EXCEPT WHERE NOT PERMITTED BY CODE. USE SCHEDULE 40 PVC BELOW CONCRETE SLAB, IN DUCTBANKS, AND FOR EXTERIOR WORK WHERE NOT SUBJECT TO DAMAGE. USE IMC WHERE SUBJECT TO PHYSICAL DAMAGE.C. EMT FITTINGS SHALL BE COMPRESSION GLAND TYPE, OF MALLEABLE STEEL. CONNECTORS SHALL HAVE INSULATED THROATS. CAST, SET SCREW, OR INDENTER TYPE FITTINGS ARE NOT ACCEPTABLE. ALL FITTINGS FOR EMT SHALL BE MADE OF STEEL.D. ALL RACEWAY SHALL BE RUN CONCEALED, UNLESS OTHERWISE NOTED. FISH ALL NEW OUTLETS IN EXISTING WALLS, WHERE POSSIBLE. ALL RUNS SHALL BE NEAT AND SQUARE.E. LOW VOLTAGE CABLING NOT SPECIFIED TO BE INSTALLED IN CONDUIT, SHALL BE INSTALLED IN A CABLE TRAY SYSTEM OR J-HOOK SYSTEM CONSISTING OF MINIMUM 2" DIAMETER HOOKS LOCATED ON 3'-0" CENTERS IN ALL ACCESSIBLE CEILINGS. WHERE THERE ARE INACCESSIBLE CEILINGS, PROVIDE CONDUIT FOR ENTIRE LENGTH OF INACCESSIBILITY.F. RACEWAYS USED FOR LOW VOLTAGE SYSTEMS SUCH AS TELECOMMUNICATIONS, FIRE ALARM, SECURITY, CCTV, CONTROLS, AND SIMILAR CONDUITS ABOVE THE CEILING AND BACKBOARD(S) SHALL BE PROVIDED WITH INSULATED THROAT BUSHINGS AT EACH CONDUIT TERMINATION. THESE BUSHINGS SHALL BE INSTALLED PRIOR TO PULLING LOW-VOLTAGE CABLES.G. RACEWAY PENETRATIONS THROUGH FLOOR SLABS AND FIRE-RATED WALLS SHALL BE FILLED WITH IMPERVIOUS, NON-SHRINK GROUT SUFFICIENTLY TIGHT TO PREVENT THE TRANSFER OF SMOKE, WATER, AND DUST. ROOF PENETRATIONS SHALL BE WITHIN THE EQUIPMENT ROOF CURB.H. SUPPORT ALL CONDUIT WITH STRAPS AND CLAMPS.I. ALL CONDUIT SHALL BE RUN PARALLEL OR PERPENDICULAR TO BUILDING LINES, WHETHER EXPOSED OR NOT AND SUPPORTED FROM STRUCTURE AND PROPERLY SECURED.J. WHERE CONDUITS PASS THROUGH A BUILDING EXPANSION JOINT, PROVIDE GALVANIZED EXPANSION FITTINGS WITH BONDING JUMPERS.K. MINIMUM CONDUIT SIZE SHALL BE 3/4" FOR INTERIOR WORK, 1" FOR EXTERIOR WORK.L. PROVIDE MINIMUM 210# TEST NYLON PULL CORD AND NYLON BUSHINGS IN ALL EMPTY RACEWAYS.M. LIQUID-TIGHT METAL CONDUIT SHALL ONLY BE USED FOR FINAL CONNECTIONS TO EQUIPMENT AND ALL OTHER ROTATING AND VIBRATING EQUIPMENT, MAXIMUM LENGTH OF 3'-0".N. FLEXIBLE METAL CONDUIT, MINIMUM SIZE 3/8", SHALL ONLY BE USED FOR FINAL CONNECTION TO LIGHTING FIXTURES, MAXIMUM LENGTH OF 6'-0".O. PROVIDE PULL BOXES, SUCH THAT NO SINGLE CONDUIT RUN HAS BENDS IN EXCESS OF 360°. PULL BOXES SHALL BE SUITABLE AND APPROVED FOR THE INTENDED USE. WHERE CONDUITS PASS UNDER PAVED AREAS, THEY SHALL BE RGS.P. ALL CONDUIT BENDS/ELBOWS EMERGING FROM UNDERGROUND SHALL BE IMC AND SHALL EXTEND A MINIMUM OF 18" BELOW GRADE.Q. ALL UNDERGROUND RACEWAYS SHALL BE THOROUGHLY COATED WITH TWO COATS OF ASPHALTUM BITUMASTIC.R. ALL CONDUITS INSTALLED UNDERGROUND OR IN CONCRETE SHALL HAVE JOINTS MADE WATERTIGHT BY USE OF POLYETRA-FLUOROETHYLENE TAPE.S. THE USE OF AC OR NM CABLE IS NOT PERMITTED.T. MC CABLE MAY ONLY BE UTILIZED WHERE PERMITTED BY CODE AND IT SHALL ONLY BE ALLOWED WHERE CONCEALED BEHIND HARD WALLS AND HARD CEILINGS. MC CABLE SHALL NOT BE EXPOSED.3. OUTLET BOXES:A. JUNCTION AND PULL BOXES SHALL BE CODE GAUGE GALVANIZED STEEL. ACCEPTED MANUFACTURERS SHALL BE STEEL CITY (THOMAS & BETTS), RACO, CROUSE-HINDS, APPLETON (EMERSON), OR APPROVED EQUIVALENT.B. OUTLET BOXES SHALL NOT BE MOUNTED BACK TO BACK IN COMMON WALLS.C. ATTACH EMT WITH CONNECTORS HAVING INSULATED THROAT.D. ATTACH BOXES TO STUD WORK USING CADDY BAR STRAPS THAT CONNECT TO TWO ADJACENT METAL STUDS TO PREVENT TWISTING OF BOX IN WALL.E. ALL OUTLET BOXES (INCLUDING TELEPHONE, CABLE TV, AND COMPUTER) SHALL HAVE COVER PLATES, BLANK IF NOT USED.F. ALL EXTERIOR BOXES SHALL BE WATER-TIGHT.4. CONDUCTORS:A. CONDUCTORS SHALL BE MANUFACTURED BY SOUTHWIRE (SIMPULL), ENCORE (SUPERSLICK), UNITED COPPER (SLK), CERRO (SLP), OR APPROVED EQUAL, "PRE-LUBRICATED" BY THE MANUFACTURER.B. ALL CONDUCTORS SHALL BE COPPER, RATED 75° C WET/DRY EXCEPT WHERE OTHERWISE NOTED OR REQUIRED BY U.L. OR OTHER CODES.C. ALL CONDUCTORS SHALL BE SINGLE INSULATED CONDUCTOR, THHN/THWN-2. SIZES #10 AWG AND SMALLER SHALL BE SOLID, SIZES #8 AWG AND LARGER SHALL BE STRANDED.D. BRANCH CIRCUITS SHALL NOT BE SMALLER THAN #12 AWG. CONTROL WIRING MAY BE #14 AWG.E. CONDUCTORS SHALL BE COLOR CODED BLACK/RED/BLUE FOR 120/208 VOLT SYSTEMS FOR A, B, AND C PHASES, RESPECTIVELY. NEUTRAL SHALL BE WHITE. GROUND CONDUCTOR SHALL BE GREEN. ALL CONDUCTOR SIZES SHALL HAVE COLOR-CODED INSULATION. THE USE OF COLORED TAPE ON LARGER WIRE SIZES SHALL NOT BE ALLOWED.F. INSULATION SHALL BE DUAL RATED TYPE THHN/THWN-2 FOR FEEDERS AND BRANCH CIRCUITS. FIXTURE TAPS SHALL BE #12 THHN/THWN-2 IN FLEX WITH GREEN #12 AWG GROUNDING CONDUCTOR.G. ALL CONDUCTORS SHALL BE IN CONDUIT.H. WIRING TO LIGHTING FIXTURES SHALL BE AS REQUIRED BY UL LABEL.I. MULTI-WIRE BRANCH CIRCUITS SHALL NOT BE ALLOWED.J. JOINTS IN #10 AWG AND SMALLER SHALL BE MADE UP WITH CRIMPED CONNECTORS WITH INSULATING CAPS (NO TAPE) OR WIRENUTS (MAXIMUM OF 3 CONDUCTORS UNDER ANY CONNECTOR OR WIRENUT). LARGER WIRE SHALL USE SPLIT BOLTS OR BOLTED CLAMPS.K. ALL WIRING LUGS THROUGHOUT THE PROJECT, INCLUDING, BUT NOT LIMITED TO, BREAKERS, PANELBOARD/SWITCHBOARD LUGS, SAFETY SWITCH LUGS, MOTOR STARTER LUGS, TRANSFORMERS LUGS, WIRING DEVICE TERMINALS, AND ALL EQUIPMENT LUGS/TERMINALS SHALL BE RATED FOR USE WITH 75 DEGREE INSULATED CONDUCTORS AT THEIR 75 DEGREE AMPACITY AND SHALL BE SIZED AND SELECTED TO MATCH THE CONDUCTOR SIZE AND MATERIAL.L. CIRCUIT JOINTS SHALL NOT BE MADE ON DEVICE TERMINALS.M. WIRE WITHIN PANELBOARDS SHALL BE NEATLY TRAINED, SQUARED, BUNCHED, AND TAGGED.N. ALL SYSTEM FURNITURE CONNECTIONS SHALL COMPLY WITH NEC 605.O. GROUND ALL EQUIPMENT PER NEC ARTICLE 250. BOND WHERE CONDUITS ENTER ENCLOSURES THROUGH CONCENTRIC KNOCKOUTS. ALL FLEX, INCLUDING FIXTURE TAPS, SHALL INCLUDE GREEN GROUNDING CONDUCTOR, #12 AWG MINIMUM. PROVIDE GREEN INSULATED EQUIPMENT GROUNDING CONDUCTOR IN EACH CONDUIT AND FOR EACH CIRCUIT, SIZED PER NEC 250-122.P. ALL CONDUCTORS INSTALLED IN VERTICAL RACEWAYS SHALL BE SUPPORTED AT INTERVALS AS REQUIRED PER NEC 300-19.Q. THE ELECTRICAL CONTRACTOR SHALL FOLLOW AND APPLY THE TABLE BELOW, REGARDLESS WHAT THE PANEL SCHEDULE INDICATES, FOR SIZING ALL 120V & 277V, 20 AMP BRANCH CIRCUITS (COPPER CONDUCTORS) TO ALLOW A MAXIMUM OF 3% VOLTAGE DROP FROM THE CIRCUIT BREAKER TO THE FIRST DEVICE ON THE BRANCH CIRCUIT AND ACHIEVE A MAXIMUM OF 5% VOLTAGE DROP ACROSS THE ENTIRE BRANCH CIRCUIT:VOLTAGE CONDUCTOR LENGTH * BRANCH CIRCUIT120 0' - 50' #12120 51' - 90' #10120 91' - 140' #8120 141' - 255' #6* - THE LENGTH IS MEASURED FROM THE CIRCUIT BREAKER TO THE FIRST DEVICE WHICH THE BRANCH CIRCUIT SERVES. WHERE THE DISTANCE EXCEEDS ABOVE, CONSULT WITH THE ENGINEER.5. WIRING DEVICES:A. WIRING DEVICES SHALL BE SPECIFICATION GRADE, MINIMUM, EQUAL TO COOPER QUALITY INDICATED BELOW OR AS MANUFACTURED BY HUBBELL, LEGRAND-PASS & SEYMOUR, LEVITON, OR APPROVED EQUAL, UNLESS OTHERWISE NOTED:SWITCHES (120/277V) SHALL BE AS FOLLOWS:SINGLE-POLE 20 AMP COOPER AH1221DOUBLE-POLE 20 AMP COOPER AH1222THREE-WAY 20 AMP COOPERAH1223DUPLEX RECEPTACLES SHALL HAVE A NYLON FACE AND SHALL BE AS FOLLOWS:20 AMP DUPLEX COOPER 535220 AMP DUPLEX GFCI COOPER SGF20F20 AMP DUPLEX TAMPER COOPER TR536220 AMP DUPLEX GFCI-TAMPER COOPER TRSGF20FTHE PART NUMBERS ABOVE ARE FOR WIRING DEVICE TYPE ONLY. SEE BELOW FOR WIRING DEVICE COLOR AND PLATE MATERIAL/COLOR.B. SEE MOUNTING HEIGHT ELEVATION DETAIL FOR STANDARD MOUNTING HEIGHTS OF ALL DEVICES, UNLESS OTHERWISE NOTED.C. ALL WIRING DEVICES (SWITCHES AND RECEPTACLES) SHALL BE GRAY, UNLESS OTHERWISE NOTED. ALL COVER PLATES SHALL BE 302 STAINLESS STEEL. COVER PLATES IN MASONRY WALLS SHALL BE OVERSIZE TYPE.D. ALL WIRING DEVICES FED FROM THE EMERGENCY POWER SYSTEM SHALL BE RED.E. ALL WIRING DEVICES FED FROM A UPS SOURCE SHALL BE BLUE.F. EACH DUPLEX RECEPTACLE INDICATED TO BE ON A DEDICATED CIRCUIT SHALL BE 20 AMP TYPE.G. ADJACENT DEVICES SHALL HAVE A COMMON WALL PLATE.H. WEATHERPROOF COVERS SHALL BE "WHILE-IN-USE" AND EXTRA-DUTY RATED SO PLUGS MAY BE INSTALLED WITHOUT COMPROMISING THE WP FUNCTION. COOPER #WIU-2 DOUBLE-GANG WITH CLEAR COVER OR APPROVED EQUAL.I. A MAXIMUM OF 10 GENERAL PURPOSE RECEPTACLES SHALL BE ON EACH BRANCH CIRCUIT.J. DIMMERS SHALL BE LINEAR SLIDE, PRESENT ON/OFF, SQUARE LAW DIMMING, W/RFI FILTERING AND VOLTAGE COMPENSATION CIRCUITING.K. ALL WALL MOUNTED OCCUPANCY/VACANCY SENSORS/SWITCHES SHALL BE INSTALLED WITH AN EQUIPMENT GROUNDING CONDUCTOR.L. GROUND-FAULT CIRCUIT-INTERRUPTER (GFCI) PROTECTION FOR PERSONNEL SHALL BE PROVIDED FOR ALL LOCATIONS PER NEC 210.8, INSTALLED IN A READILY ACCESSIBLE LOCATION. WHERE A DEVICE LOCATION IS NOT ACCESSIBLE, THE GFCI PROTECTION SHALL BE PROVIDED WITH THE BREAKER SERVING THE DEVICE.M. ALL GFCI RECEPTACLES SHALL HAVE AUTO-MONITORING / SELF-TEST FUNCTION AND REVERSE LINE-LOAD MISFIRE FUNCTION AND MEET ALL REQUIREMENTS OF UL 943 (LATEST EDITION).N. TAMPER-RESISTANT RECEPTACLES SHALL BE PROVIDED FOR ALL AREAS PER NEC 406.12, INCLUDING BUSINESS OFFICES/CORRIDORS/WAITING ROOMS, ASSEMBLY OCCUPANCIES INCLUDING PLACES OF AWAITING TRANSPORTATION/GYMNASIUMS/SKATING RINKS/AUDITORIUMS.6. SUPPORTS:A. ALL EQUIPMENT SHALL BE ADEQUATELY SUPPORTED FROM STRUCTURE.B. INSERTS IN MASONRY SHALL BE LEAD OR FIBER IN DRILLED HOLES, OR CAST IN PLACE.C. NAILS OR POWDER ACTUATED FASTENERS SHALL NOT BE USED.D. EMT/IMC/RGS SUPPORTS SHALL BE A MAXIMUM OF 8'-0" APART AND A MAXIMUM OF 3'-0" FROM BOXES.E. LIGHTING FIXTURES MOUNTED IN OR ON CEILING SHALL BE SUPPORTED FROM STRUCTURE VIA 12 GAUGE STEEL WIRE. PROVIDE A MINIMUM OF FOUR WIRES, ONE ATTACHED TO EACH CORNER OF LAY-IN FIXTURES. RECESSED DOWNLIGHT FIXTURES SHALL BE SUPPORTED THE SAME. DO NOT SUPPORT RACEWAY OR FIXTURES FROM CEILING GRID OR DUCT WORK. USE U.L. LISTED GRID CLIPS ON ALL LAY-IN FIXTURES.7. PAINTING:A. SUITABLE FINISH COAT SHALL BE PROVIDED FOR ALL EQUIPMENT. PANEL TUBS, COVERS, ETC. SHALL BE PRIMED AND ENAMELED TO BLEND WITH ADJACENT SURFACES, OR SHALL BE MANUFACTURER'S STANDARD COLOR BAKED ENAMEL FINISH, OR AS DIRECTED BY THE ARCHITECT.B. CONTRACTOR TO PAINT WHERE EXISTING EXPOSED PANELBOARDS, SURFACE RACEWAY, SURFACE BOXES, ETC. HAVE BEEN REMOVED DURING THE DEMOLITION PHASE, EITHER FOR TEMPORARY WORK OR PERMANENTLY.8. TELECOMMUNICATIONS:A. FURNISH A COMPLETE TELEPHONE CONDUIT SYSTEM AS INDICATED ON THE DRAWINGS.B. TELECOMMUNICATION OUTLETS SHALL CONSIST OF A 4" SQUARE DEEP BOX WITH SINGLE GANG PLASTER RING. PROVIDE BLANK PLATE WITH KNOCKOUTS FOR OUTLETS, AS PERMANENT COVERS WILL BE PROVIDED BY A SEPARATE INSTALLER.C. PROVIDE MINIMUM 1.25" RACEWAY, UNLESS OTHERWISE NOTED, FROM EACH BOX TO ABOVE NEAREST ACCESSIBLE CEILING SPACE FOR J-HOOK SYSTEM OR TO CABLE TRAY AS APPLICABLE. PROVIDE MINIMUM 210# TEST NYLON PULL CORD AND NYLON BUSHINGS IN ALL EMPTY RACEWAYS. CONDUITS SHALL NOT BE DAISY-CHAINED.D. PROVIDE RACEWAYS FOR ALL EXTERIOR AND/OR EXPOSED LOCATIONS.E. PROVIDE GROUNDING FOR ALL TELEPHONE/DATA SYSTEMS AND EQUIPMENT PER REQUIREMENTS AND SPECIFICATIONS PROVIDED BY THE OWNERS DESIGNATED VENDOR.F. ALL LOW-VOLTAGE CABLING SHALL BE PLENUM-RATED.G. CONTRACTOR SHALL FURNISH AND INSTALL A #6 AWG GREEN INSULATED COPPER WIRE IN CONDUIT FROM THE MAIN ELECTRICAL GROUNDING BAR TO TELECOMMUNICATIONS GROUNDING BUS BAR.H. PROVIDE MOUNTING BACKBOARDS FOR COMMUNICATIONS EQUIPMENT. BACKBOARDS SHALL BE OF 3/4" TYPE AC, EXTERIOR PLYWOOD, PAINTED BOTH SIDES AND ALL EDGES WITH 2 COATS OF GRAY FLAME RETARDANT PAINT.I. VERIFY SITE LOCATION OF TELEPHONE SERVICES WITH APPROPRIATE VENDOR, PRIOR TO SUBMITTING BID. TELEPHONE SERVICE CONDUITS SHALL BE PROVIDED TO THE PROPERTY LINE OR POINT AS DIRECTED BY THE LOCAL UTILITY.9. LIGHTING FIXTURES:A. TYPES AND MANUFACTURERS ARE SCHEDULED ON THE PLANS. EQUIVALENT FIXTURES BY OTHERS MAY BE SUBMITTED ONLY AS INDICATED ON THE PLANS AND ARE SUBJECT TO THE APPROVAL OF THE OWNER AND ENGINEER.B. ALL FIXTURES SHALL BE U.L. LISTED AND LABELED.C. LED DRIVERS AND/OR BALLASTS SHALL BE AS INDICATED IN THE LIGHTING FIXTURE SCHEDULE OR AS OTHERWISE NOTED.D. ALL FIXTURES SHALL BE PROVIDED FOR PROPER VOLTAGE BASED ON THE CIRCUIT ASSIGNMENT INDICATED ON THE PLANS.E. CATALOG NUMBERS ARE FOR GENERAL IDENTIFICATION OF FIXTURES ONLY. ALL RELATED PARTS, SUCH AS PLASTER RINGS, JUNCTION BOXES, LOUVERS, SHIELDS, MOUNTING STEMS, CANOPIES, CONNECTORS, STRAPS, NIPPLES, HARDWARE, ACCESSORIES, ETC., TO FIT THEM PROPERLY TO THE CONSTRUCTION, SHALL BE FURNISHED AND INSTALLED BY THIS CONTRACTOR. CONTRACTOR SHALL PROVIDE SUITABLE TRIM AND APPURTENANCES TO MOUNT FIXTURES IN TYPE OF CEILING OR WALL AS SPECIFIED IN ARCHITECTURAL FINISH SCHEDULES REGARDLESS OF CATALOG NUMBER GIVEN.F. ALL FIXTURES SHALL BE GROUNDED PER THE NEC.G. FIXTURES CONNECTED WITH FLEX TO THE RIGID RACEWAY PORTION OF THE WIRING SYSTEM SHALL CARRY A GREEN BONDING JUMPER WITHIN THE FLEX. THE JUMPER SHALL BE FASTENED TO BOTH THE FIXTURE AND THE RACEWAY SYSTEM WITH A STEEL CITY "G" CLIP OR APPROVED EQUIVALENT. PHASE AND GROUND CONDUCTORS RUN IN FLEX SHALL BE #12 AWG MINIMUM. MAXIMUM FLEX LENGTH SHALL BE 6'-0".H. MOUNT ALL FIXTURES PLUMB AND SQUARE WITH ROWS ALIGNED.I. SEE ARCHITECTURAL REFLECTED CEILING PLANS FOR EXACT LOCATION OF FIXTURES.J. CONTRACTOR SHALL COORDINATE FIXTURE TYPE AND TRIM WITH CEILING CONSTRUCTION AND ADJUST ACCORDINGLY WITHOUT ADDITIONAL EXPENSE.K. ALL LIGHTING FIXTURES SHALL BE THERMALLY PROTECTED PER THE NEC.L. SURFACE-MOUNTED FIXTURES INSTALLED ON COMBUSTIBLE MATERIAL SHALL BE MOUNTED AT LEAST 1/4" FROM THE SURFACE OF THE MATERIAL, EXCEPT FOR FIXTURES WHICH ARE PLAINLY MARKED AS U.L. APPROVED FOR MOUNTING DIRECTLY TO SUCH SURFACES.M. FIXTURES IN CONTACT WITH INSULATION SHALL BE IC RATED.N. FOR RECESSED LIGHTING FIXTURES IN FIRE RATED CEILINGS, PROVIDE A MANUFACTURER APPROVED AND LISTED FIRE RATED COVER/ASSEMBLY OVER THE FIXTURE TO MAINTAIN THE INTEGRITY OF THE CEILING FIRE RATING. ANY LIGHTING FIXTURES INSTALLED UNDER THE FIRE RATED CAP SHALL BE SUITABLE FOR THE INSTALLATION.10. LIGHTING CONTROLS:A. FURNISH AND INSTALL WHERE SHOWN AN ELECTRONIC TIME CONTROLLER AS MANUFACTURED BY TORK (NSI), PARAGON, INTERMATIC, OR APPROVED EQUAL. CONTACTS SHALL BE SPST OR AS INDICATED, RATED 120/277V AT 20A BALLAST LOAD, AND MINIMUM 30,000 SWITCHING CYCLES. PROVIDE WITH THE NUMBER OF CHANNELS INDICATED (MINIMUM 2 CHANNELS) OR AS REQUIRED TO MEET THE INTENT OF THE DRAWINGS. EACH CHANNEL SHALL BE INDIVIDUALLY PROGRAMMABLE WITH 128 ON-OFF OPERATIONS PER WEEK PLUS FOUR SEASONAL SCHEDULES TO MODIFY THE BASIC PROGRAM AND A HOLIDAY SCHEDULE THAT OVERRIDES THE WEEKLY OPERATION. THE CONTROLLER SHALL BE PROVIDED WITH A PHOTOELECTRIC SENSOR, ASTRONOMIC DIAL, AND A BATTERY BACKED-UP, NON-VOLATILE MEMORY FOR SCHEDULES AND TIME CLOCK.B. LIGHTING CONTACTORS SHALL SWITCH LOADS AT THE VOLTAGE AND AMPERE RATING INDICATED AND SHALL HAVE THE NUMBER OF POLES INDICATED ON THE DRAWINGS OR AS REQUIRED. THE CONTACTOR AND CONTACTS SHALL BE CONTINUOUSLY RATED FOR THE LOAD SERVED, INCLUDING TUNGSTEN FILAMENT, INDUCTIVE, AND HIGH-INRUSH BALLAST LOADS.C. ALL LIGHTING CONTACTORS SHALL BE ELECTRICALLY HELD AND BE INSTALLED IN A NEMA 1 ENCLOSURE, UNLESS OTHERWISE NOTED.11. EQUIPMENT IDENTIFICATION:A. PROVIDE ENGRAVED PHENOLIC NAMEPLATES FOR ALL ELECTRICAL EQUIPMENT SUPPLIED FOR THE PROJECT, INCLUDING BUT NOT LIMITED TO, WIRING TROUGHS, SAFETY SWITCHES, DISCONNECTS, TRANSFORMERS, PANELBOARDS, SWITCHBOARDS, SWITCHGEARS, MOTOR CONTROL CENTERS (MCC), BUSWAYS, GENERATORS, AUTOMATIC TRANSFER SWITCHES (ATS), UNINTERRUPTIBLE POWER SUPPLY (UPS), POWER DISTRIBUTION UNITS (PDU), FLOOR/REMOTE DISTRIBUTION CABINETS (FDC/RDC), STATIC TRANSFER SWITCHES (STS), ETC. NAMEPLATE SHALL INDICATE THE DEVICE NAME, SYSTEM VOLTAGE (VOLTAGE/PHASE/WIRE), AND UPSTREAM DEVICE AND CIRCUIT. PROVIDE NAMEPLATES FOR CIRCUIT BREAKERS IN SWITCHGEARS, SWITCHBOARDS AND DISTRIBUTION PANELS.B. NAMEPLATE COLORS SHALL BE AS FOLLOWS:120/208V EQUIPMENT BLUE SURFACE WITH WHITE COREEMERGENCY SYSTEMS GREEN SURFACE WITH WHITE COREFIRE ALARM SYSTEMS BRIGHT RED SURFACE WITH WHITE CORESECURITY SYSTEMS BURGUNDY SURFACE WITH WHITE CORETELEPHONE SYSTEMS ORANGE SURFACE WITH WHITE COREDATA SYSTEMS BROWN SURFACE WITH WHITE CORETV SYSTEMS PURPLE SURFACE WITH WHITE CORENAMEPLATES UP TO 8 SQUARE INCHES SHALL NOT BE LESS THAN 1/16" THICK. NAMEPLATES LARGER THAN 8 SQUARE INCHES SHALL NOT LESS THAN 1/8" THICK.C. LETTERING HEIGHT SHALL BE 1/2" MINIMUM.D. NAMEPLATES SHALL BE ATTACHED WITH SELF-DRILLING/SELF-TAPPING SCREWS, EXCEPT RIVETS SHALL BE USED WHERE END OF SCREW IS NOT PROTECTED. QUANTITY AS FOLLOWS:UP TO 5 SQUARE INCHES: 2 SCREWS5 TO 12 SQUARE INCHES: 4 SCREWSABOVE 12 SQUARE INCHES: 6 SCREWS12. DISCONNECTS:A. DISCONNECT SWITCHES SHALL BE HEAVY-DUTY TYPE IN NEMA 1 ENCLOSURES, UNLESS OTHERWISE NOTED, FUSED OR NON-FUSED AS INDICATED. SWITCHES SHALL HAVE REJECTION-TYPE FUSE CLIPS. SWITCHES SHALL BE BY EATON, SQUARE-D, ABB, OR APPROVED EQUAL. B. FUSES LESS THAN 60A SHALL BE CLASS RK5, DUAL-ELEMENT, TIME-DELAY WITH INDICATIONC. FUSES GREATER THAN 60A SHALL BE CLASS J, DUAL-ELEMENT, TIME-DELAY WITH INDICATION.D. A SET OF 3 SPARE FUSES OF EACH SIZE AND TYPE SHALL BE FURNISHED TO THE OWNER.13. PANELBOARDS:A. PANELBOARDS SHALL BE PROVIDED AS MANUFACTURED BY EATON, SQUARE-D, ABB, OR APPROVED EQUAL. ALL NEW EQUIPMENT FOR THE PROJECT SHALL BE BY THE SAME MANUFACTURER. B. ALL BUSSING, INCLUDING NEUTRAL AND GROUND, SHALL BE COPPER.C. ALL BREAKERS SHALL BE AUTOMATIC THERMAL-MAGNETIC TYPE MOLDED CASE BOLT-ON TYPE, CALIBRATED FOR 40 DEGREE C, OR AMBIENT COMPENSATION, UNLESS OTHERWISE NOTED.D. PANELS SHALL BE FULLY RATED (AIC). NO SERIES AIC RATINGS ARE ALLOWED.E. PANELS SHALL HAVE FULL SIZE EQUIPMENT GROUNDING BARS AND NEUTRAL BARS, EXCEPT WHERE INDICATED TO BE 200%.F. ALL PANELBOARD AND BREAKER LUGS SHALL BE SIZED AND RATED PER THE CONDUCTOR SIZE AND MATERIAL.G. LIGHTING AND APPLIANCE PANELS (100A-600A) SHALL HAVE FRONT ACCESSIBLE HINGED DOOR-IN-DOOR COVERS WITH DEAD FRONT, SHALL BE 20" WIDE MINIMUM WITH MINIMUM 4" WIDE WIRING GUTTERS.H. DISTRIBUTION PANELS (600A-1200A) SHALL HAVE FRONT ACCESSIBLE DEAD FRONT COVERS.I. PROVIDE HANDLE LOCK-ON DEVICES FOR ALL CIRCUIT BREAKERS CONNECTED TO EMERGENCY, EXIT, NIGHT LIGHTING, FIRE ALARM, TELEPHONE BOARDS, AND SECURITY SYSTEMS.J. BREAKERS USED FOR SWITCHING SHALL BE SWITCHING DUTY (SWD) RATED.K. BREAKERS USED FOR HEATING, AIR-CONDITIONING AND/OR REFRIGERATION SHALL BE HACR RATED.L. GROUND-FAULT CIRCUIT-INTERRUPTER (GFCI) PROTECTION FOR PERSONNEL SHALL BE PROVIDED FOR ALL LOCATIONS PER NEC 210.8, INSTALLED IN A READILY ACCESSIBLE LOCATION. WHERE A DEVICE LOCATION IS NOT ACCESSIBLE, THE GFCI PROTECTION SHALL BE PROVIDED WITH THE BREAKER SERVING THE DEVICE.M. ALL PANELBOARDS SHALL HAVE METAL DIRECTORY FRAME. FOR EACH PANELBOARD, PROVIDE TYPED CIRCUIT DIRECTORY PER NEC 408.4. SPARE CIRCUIT BREAKERS SHALL BE LABELED SPARE AND IN THE OFF POSITION. N. PROVIDE BARRIERS TO PREVENT INADVERTENT CONTACT TO ENERGIZED CONDUCTORS AT LOAD TERMINATIONS IN PANELBOARDS, SWITCHBOARDS, SWITCHGEARS AND MOTOR CONTROL CENTERS SUPPLIED BY FEEDER TAPS OR TRANSFORMER SECONDARY CONDUCTORS.14. FIRE ALARM SYSTEM:A. SYSTEM SHALL BE A CENTRALIZED, ANALOG, ADDRESSABLE, FULLY ELECTRONICALLY SUPERVISED (INCLUDING AUXILIARY SYSTEMS INTERCONNECT WIRING) SYSTEM LISTED BY UL IN COMPLIANCE WITH ALL APPLICABLE NFPA 72 AND OTHER STANDARDS AS WELL AS THE AMERICAN'S WITH DISABILITIES ACT (ADA). ALL FINAL CONNECTIONS, TESTING AND ADJUSTMENTS SHALL BE PERFORMED BY OR UNDER DIRECT SUPERVISION OF AN AUTHORIZED FACTORY REPRESENTATIVE. SYSTEM SHALL BE SIMPLEX, NOTIFIER, SIEMENS, OR APPROVED EQUAL AS ACCEPTED BY THE ENGINEER. SYSTEM SHALL HAVE A 24HR MINIMUM BATTERY BACKUP.B. INITIATING DEVICE ACTIVATION SHALL CAUSE OPERATION OF THE PROPER ALARM CIRCUIT IN THE CONTROL PANEL, AND OPERATE ALL AUDIBLE AND VISUAL INDICATING ALARMS. ALL AIR HANDLING UNITS SHALL BE STOPPED UPON ANY ALARM INPUT. EACH AIR HANDLER UNIT SHALL BE PROVIDED WITH A SYSTEM CONTROLLED RELAY TO EFFECT SHUTDOWN. ALL ALARM DEVICES AND LAMPS SHALL CONTINUE TO OPERATE UNTIL THE INITIATING DEVICE IS RESET. SUBSEQUENT ALARMS SHALL RESOUND THE SYSTEM. AN AUDIBLE AND VISUAL SIGNAL SHALL INDICATE SYSTEM TROUBLE. THE CONTROL PANEL SHALL PROVIDE FOR ACTIVATING A UL LISTED CENTRAL STATION SIGNAL FOR NOTIFYING THE FIRE DEPARTMENT.C. MANUAL STATIONS SHALL BE NON-CODED, WITH PULL LEVER AND GLASS ROD, SEMI-FLUSH MOUNTED. COMBINATION LIGHT AND HORN SIGNALS SHALL BE FLUSH MOUNTED. WIRING SHALL BE IN CONDUIT AS PREVIOUSLY SPECIFIED, #14 AWG MINIMUM, THHN. ALL J-BOXES USED FOR THE FIRE ALARM SYSTEM SHALL BE PAINTED RED.D. SPRINKLER SYSTEM TAMPER SWITCHES SHALL BE CONNECTED INTO A COMMON ZONE WHICH SHALL DISTINGUISH BETWEEN A CONDUIT FAULT AND A CLOSED VALVE. A CLOSED VALVE SHALL BE INDICATED AS AN ALARM CONDITION, BUT WILL NOT ACTIVATE THE AUDIO-VISUAL DEVICES AND SHALL CAUSE A SUPERVISORY SIGNAL TO BE TRANSMITTED TO THE CENTRAL STATION.E. CONDUCTORS SHALL BE PLENUM-RATED AND INSTALLED IN CONDUIT AND INSTALLED IN COMPLIANCE WITH NFPA 70, ARTICLE 760; IN ADDITION TO WIRING METHODS 300.4.F. ALL FIRE ALARM WIRING SHALL BE CLASS B.G. PROVIDE ALL REQUIRED MODULES, POWER EXTENDERS, PROGRAMMING, ETC. FOR A COMPLETE AND OPERATIONAL SYSTEM.H. SUBMIT FIRE ALARM SHOP DRAWINGS CONSISTING OF PRODUCT DATA, TO THE ENGINEER AND FOR APPROVAL.I. FILL OUT NFPA 72 CERTIFICATION REPORT AND SUBMIT TO ENGINEER AND AUTHORITY HAVING JURISDICTION.J. WARRANTY - ALL WORK PERFORMED AND ALL MATERIALS AND EQUIPMENT FURNISHED UNDER THIS CONTRACT SHALL BE FREE FROM DEFECTS AND SHALL REMAIN SO FOR A PERIOD OF ONE YEAR FROM THE DATE OF ACCEPTANCE BY THE PROFESSIONAL ENGINEER AND/OR OWNER. THE FULL COST OF MAINTENANCE, LABOR, AND MATERIALS REQUIRED TO CORRECT ANY DEFECT DURING THIS ONE YEAR PERIOD SHALL BE IMMEDIATELY CORRECTED AT NO ADDITIONAL COST TO THE OWNER. ANY DEFECTS THAT RENDER THE SYSTEM INOPERATIVE SHALL BE REPAIRED WITHIN 24 HOURS OF THE OWNER NOTIFYING THE CONTRACTOR. OTHER DEFECTS SHALL BE REPAIRED WITHIN 48 HOURS OF THE OWNER NOTIFYING THE CONTRACTOR.K. PROVIDE CARBON MONOXIDE SENSOR FOR ALL BUILDINGS WITH GAS FIRED APPLIANCES. INCLUDE AT SOURCE LOCATIONS OF CO PRODUCING APPLIANCES AND WITHIN ALL SLEEPING ROOMS. REPORT TO FACP AS SUPERVISORY SIGNAL.15. FIRE STOPPING:A. ALL PENETRATIONS OF RATED ASSEMBLIES SHALL BE SEALED WITH RATED MATERIALS MEETING ASTM E-814.B. PROVIDE FIRESTOPPING DEVICE(S) OR SYSTEM(S) WHICH HAVE BEEN TESTED AND LISTED AS COMPLYING WITH ASTM E-814. INSTALL THE DEVICE(S) OR SYSTEM(S) IN ACCORDANCE WITH THE CONDITIONS OF THEIR LISTING. PROVIDE THE APPROPRIATE DEVICE(S) OR SYSTEM(S) WITH AN 'F' RATING EQUAL TO THE RATING OF THE ASSEMBLY BEING PENETRATED.C. DEVICE(S) AND/OR SYSTEM(S) SHALL BE BY HILTI, 3M OR EQUIVALENT.16. ELECTRICAL COORDINATION WITH OTHER TRADES:A. THE ELECTRICAL CONTRACTOR SHALL CONNECT AND/OR PROVIDE FINAL CONNECTIONS TO ALL EQUIPMENT SUPPLIED BY OTHERS APPLICABLE TO THE PROJECT, INCLUDING BUT NOT LIMITED TO, MECHANICAL, PLUMBING, FIRE PROTECTION AND SUPPRESSION, OWNER FURNISHED, KITCHEN, LABORATORY, ETC. UNLESS OTHERWISE NOTED.B. THE ELECTRICAL CONTRACTOR SHALL COORDINATE ALL CONNECTIONS PRIOR TO ROUGH-IN USING APPROVED CATALOG SHEETS AND SHOP DRAWINGS.C. THE ELECTRICAL CONTRACTOR SHALL PROVIDE AND INSTALL ALL MANUAL MOTOR STARTER SWITCHES, DISCONNECT SWITCHES, RECEPTACLES, ETC. TO MECHANICAL AND PLUMBING EQUIPMENT. ALL STARTERS, OTHER THAN MANUAL STARTER SWITCHES, SHALL BE PROVIDED BY OTHERS, BUT INSTALLED BY THE ELECTRICAL CONTRACTOR.D. ALL DISCONNECT SWITCHES AND FUSE SIZES SHALL BE COORDINATED WITH SHOP DRAWINGS PRIOR TO ORDERING OR INSTALLING. ANY EQUIPMENT INSTALLED INCORRECTLY BECAUSE OF LACK OF COORDINATION WILL BE REMOVED AND INSTALLED CORRECTLY AT THE EXPENSE OF THE ELECTRICAL CONTRACTOR.E. THE ELECTRICAL CONTRACTOR SHALL COORDINATE ALL CONDUIT RUNS AND LIGHT FIXTURE LOCATIONS ABOVE THE CEILING WITH OTHER TRADES PRIOR TO INSTALLATION.F. ALL DUCT SMOKE DETECTORS SHALL BE PROVIDED AND CONNECTED BY THE ELECTRICAL CONTRACTOR, BUT INSTALLED BY THE MECHANICAL CONTRACTOR.G. THE ELECTRICAL CONTRACTOR SHALL PROVIDE ALL NECESSARY OUTLETS FOR HEAT TAPE CONNECTIONS FOR MECHANICAL SYSTEMS. PROVIDE CLASS B (30mA) GFCI PROTECTION ON THE BREAKER SUPPLYING THE HEAT TAPE.H. THE ELECTRICAL CONTRACTOR SHALL PROVIDE 120V POWER AT EACH HVAC UNIT HAVING A CONTROLS POWER SUPPLY. CIRCUIT(S) SHALL BE DEDICATED 20A SERVING A MAXIMUM OF 10 HVAC UNITS PER CIRCUIT. COORDINATE ALL LOCATIONS WITH THE MECHANICAL CONTRACTOR.17. COORDINATION DRAWINGS:A. THE MECHANICAL CONTRACTOR SHALL ORGANIZE COORDINATION MEETINGS TO DEVELOP A SET OF DRAWINGS WITH ALL CONTRACTORS (ELECTRICAL, MECHANICAL, PLUMBING, FIRE PROTECTION, IT/DATA, SECURITY AND GENERAL). THE MECHANICAL CONTRACTOR WILL HAVE THE LEAD RESPONSIBILITY FOR THE COORDINATION DRAWINGS. THE MECHANICAL CONTRACTOR SHALL PRODUCE THE ORIGINAL DRAWINGS AND FORWARD THE DRAWINGS TO EACH OF THE OTHER CONTRACTORS FOR THEM TO ADD THEIR SYSTEMS TO THIS SET OF COORDINATION DRAWINGS. THE CONTRACTORS WILL DEVELOP THE DRAWINGS IN THIS ORDER: MECHANICAL, FIRE PROTECTION, PLUMBING, ELECTRICAL, IT/DATA (INCLUDING CABLE TRAY), SECURITY, AND GENERAL. THIS SHALL ALSO BE THE ORDER OF PRECEDENCE FOR INSTALLATION OF SYSTEMS. ANY RELOCATION OF SYSTEM ROUTINGS WILL BE FOUND IN THE COORDINATION PHASE AND NOTICED BY EACH OF THE CONTRACTORS. THESE DRAWINGS, WHEN COMPLETED, SHALL BE SIGNED OFF BY ALL OF THE ABOVE LISTED PARTIES. DRAWINGS SHALL BE COMPLETED PRIOR TO PURCHASE, FABRICATION OR INSTALLATION OF EQUIPMENT AND/OR SYSTEMS. THE FOLLOWING ITEMS REPRESENT THE MINIMUM REQUIREMENTS FOR SHOP DRAWINGS AND COORDINATION DRAWINGS:1. ALL SHOP AND COORDINATION DRAWINGS WILL BE 1/4"=1'-0" SCALE.2. DRAWINGS WILL BE ORIGINAL DRAWINGS AND NOT OVERLAYS OF THE CONTRACT/DESIGN DRAWINGS.3. COORDINATION DRAWINGS WILL BE DRAWN ON REPRODUCIBLE MATERIAL 48"x36".4. COORDINATION DRAWINGS ARE NOT SHOP DRAWINGS AND ARE REQUIRED IN ADDITION TO SHOP DRAWINGS.5. ONCE THE COMPLETE COORDINATION DRAWINGS HAVE BEEN COMPILED, THE MECHANICAL CONTRACTOR WILL DISTRIBUTE ONE SIGNED SET TO EACH OF THE FOLLOWING CONTRACTORS: ELECTRICAL, PLUMBING, FIRE PROTECTION, IT/DATA, AND GENERAL. ADDITIONAL SETS WILL BE SENT TO THE OWNER, ARCHITECT, AND ENGINEER.18. TESTING AND DOCUMENTATION:A. THE ELECTRICAL CONTRACTOR SHALL ENGAGE THE GEAR MANUFACTURER OR ANOTHER INDEPENDENT 3RD PARTY TO PROVIDE A COMPLETE FAULT CURRENT, COORDINATION, AND ARC-FLASH HAZARD ANALYSIS STUDY AND REPORT, COMPLETE WITH ARC-FLASH HAZARD LABELS FOR ALL EQUIPMENT.B. TESTING AND DOCUMENTATION SHALL BE PROVIDED AS FOLLOWS:1. ALL CONDUCTORS SHALL BE MEGGERED BEFORE FINAL CONNECTIONS.2. THE GROUND SYSTEM SHALL BE TESTED AND VERIFIED TO BE 25 OHMS OR LESS RESISTANCE-TO-GROUND.3. GFCI EQUIPPED BREAKERS SHALL BE PERFORMANCE TESTED.4. LIGHTING CONTROL SYSTEMS SHALL BE TESTED FOR PROPER OPERATION OF SETPOINTS.North Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025E0.02ELECTRICALSPECIFICATIONS10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 9Sheet No. 2No. Description Date78 OCPPOCDTOCDTOCDTOCDTPPOCDTPPFACPOCDLVOCDOCDDLVAAAAAEAAEAAAEAAASWESESS S SEEEEOWL1OWL1OWL1FLEX105STORAGE106TOILET104TOUCH DOWN103OFFICE102ENTRY101FUTURE OFFICES108MECH / H.W.107THRU LIGHTING CONTACTORDLVDLVOWL1MDP-14NLNLNLMDP-12DMDP-16North Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025E1.11FIRST FLOORLIGHTING PLAN10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 9Sheet No. 41/4" = 1'-0"1FIRST FLOOR LIGHTING REFLECTED CEILING PLANNorth Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025E1.11FIRST FLOORLIGHTING PLAN10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 9Sheet No. 4No. Description DateNo. Description Date79 EWCGFIGFIBGFIFB4TV48"GFIGFIGFIGFIGFIGFIGFIGFI15cd15cd15cd15cdMC75cdFFGFIGFI30cdGFIGFIWPMFB4MM75cdFACPAIOTOUCH DOWN103OFFICE102TOILET104ENTRY101FUTURE OFFICES108FLEX105MECH / H.W.107STORAGE106MDPA/C-1HP-1ODU-1WH1MDP-1MDP-5MDP-2MDP-4MDP-8MDP-6MDP-3MDP-10MDP-11MDP-18,20MDP-13,15THRU ODU-1MDP-22,241GBIDU-1FAN EF-1MDP-17,19MDP-28MDP-26MDP-71"C AND CABLE TO EXISTING BUILDING FOR MONITOR OF NEW PANELTVSSMDP-9(2) - 4"C2North Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025E2.11FIRST FLOOR ANDROOF POWER PLAN10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 9Sheet No. 51/4" = 1'-0"1FIRST FLOOR POWER PLAN1/4" = 1'-0"2ROOF POWER PLANELECTRICAL PLAN KEYED NOTES:1. PLACE EXHAUST FAN ON LOCAL LIGHTING CIRCUIT. INTERLOCK WITH LOCAL LIGHTING CONTROLS.2. PROVIDE (2)-4" CONDUIT FROM IT ROOM TO PROPERTY LINE FOR TELEPHONE/DATA SERVICE. CONDUIT LOCATION, SIZE, AND BENDING RADIUS SHALL BE COORDINATED WITH UTILITY BEFORE INSTALLATION BASED ON UTILITY COORDINATION. PROVIDE LONG SWEEPING ELBOWS FOR FIBER OPTIC ENTRY.No. Description Date80 CONDUIT TRANSITION DETAILNO SCALEFINISHED FLOOR OR GRADERMC CONDUIT WITH ASPHALT COATINGRMC CONDUIT ELBOW WITH ASPHALT COATINGPVC CONDUITGRADEFLOOR/FOUNDATIONPVC SLEEVEBUILDING LINEEARTHEXOTHERMIC WELDCABLE TRAY - TYPICALCABLE TRAY - TYPICALMETAL DOMESTIC WATERAND FIRE LINE AT ENTRANCEPOINT TO BUILDINGSERVICE GROUND IN 1"EMT TO BUILDING STRUCTURAL STEEL STRUCTURAL STEELSERVICE EQUIPMENTINSULATED #6 GND.#3/0 BARE COPPER OR STEELREINFORCEMENT OR ROD NOT LESSTHAN 1/2" DIAMETERGROUND BAR ATSERVICE EQUIPMENTGROUND BAR IN EACHTEL/IT ROOM2 HOLE COMPRESSIONLUG. TYPICALSERVICE CONDUIT IF METAL1"EMT TO EDGE OFBUILDING/SLABUNBROKEN GROUNDING CONDUCTOR. SEE POWER RISER FOR SIZE1" SCH. 40 PVC TO OUTSIDE OF BUILDINGDOUBLE BARRELCOMPRESSION LUGEXOTHERMICBELOW GRADETYPICAL NOT LESS THAN 8'TYPICAL - 10'-0" LONG, 3/4" ROUND COPPER CLAD GROUND ROD. DRIVE TO NOT LESS THAN 12" BELOW GRADE.EQUIPMENT GROUNDING BUSBOND AS REQ'D. BYNEC ARTICLE 250NEUTRAL BUSNOT TO SCALESERVICE GROUND DIAGRAMNOT TO SCALESPD CONNECTION DETAIL∅AN∅C∅BGSPD NEMA 1ENCLOSURENEUTRALBUS1-1/4" NIPPLEPANELGROUND BARMAIN BREAKERTYPICAL 3 POLEBREAKER, SEE PANELSCHEDULETRANSIENT GROUNDSAFETY GROUNDNEUTRALPHASE APHASE CPHASE BINCOMING FEEDERNOTES:1. ALL WIRING SHALL BE #6 AWG, UNLESS OTHERWISE NOTED.2. AVOID SHARP BENDS IN WIRES. ALL WIRE LENGTHS SHALL NOT EXCEED18" (WHERE POSSIBLE).3. SEE SPD SPECIFICATION FOR EXACT TYPE FOR LOCATION AS INDICATED ON THE POWER RISER DIAGRAM.1/4" HIGH LETTERING FORREMAINING TEXT.PANELBOARD NAME.EQUIPMENT NAME.EQUIPMENT SYSTEM VOLTAGE.EQUIPMENT SOURCE AND CIRCUIT.VIA "T-XXX"277/480V, 3∅, 4WFED FROM "1HN1A"120/208V, 3∅, 4WFED FROM PANEL "1HN1A"PANEL "XXXXX"AHU-X480V, 3∅FED FROM "1HN1A"FED FROM "1HN1A"AHU-X480V, 3∅PANELBOARD NAMEPLATESEQUIPMENT NAMEPLATESCKT X,X,XCKT X,X,XCKT X,X,XCKT X,X,XPANEL "XXXXX"TYPICAL 120/208V PANELBOARDTYPICAL 277/480V PANELBOARDPANELBOARD SOURCE AND CIRCUIT.PANELBOARD SYSTEM VOLTAGE.FASTEN WITH SELF TAPPING STAINLESSSTEEL SCREWS, EACH SIDE OR RIVETS ASAPPLICABLE.BLACK BACKGROUND/WHITE LETTERS,UNLESS OTHERWISE NOTED1/2" HIGH LETTERING FOR EQUIPMENT NAME.BLACK BACKGROUND/WHITE LETTERS,UNLESS OTHERWISE NOTED1/2" HIGH LETTERING FOREQUIPMENT NAME.FASTEN WITH SELF TAPPING STAINLESSSTEEL SCREWS, EACH SIDE OR RIVETS ASAPPLICABLE.1/4" HIGH LETTERING FOR REMAINING TEXT.XX,000 A RMS SYMAVAILABLE FAULT CURRENT:XX,XXX AXX,000 A RMS SYMDATE CALCULATED: 0X/0X/20XXAVAILABLE FAULT CURRENT:XX,XXX ADATE CALCULATED: 0X/0X/20XXSHORT-CIRCUIT CURRENT RATING.CALCULATED FAULT CURRENT RATINGNOT TO SCALETYPICAL NAMEPLATE DIAGRAMNOTES:1. SEE SPECIFICATIONS FOR ADDITIONAL REQUIREMENTS, COLORS, ETC. 2. PROVIDE SHORT-CIRCUIT CURRENT RATING AND AVAILABLE FAULT CURRENT ON EACH NON-DWELLING SERVICE EQUIPMENT NAMEPLATE.NO SCALE1/4"3/8"DIA.4"1.25"5/16"DIA5/8"MINIMUM 12" FOR SBBGROUND BAR BRACKET2-3/4" INSULATORCOPPER BUS BARMINIMUM 24" FOR PBB1.5"5/8"2" FOR SBB4" FOR PBB5/8-11 X 1"SILICON-BRONZEMACHINE BOLT7/16"DIANOTESA. ALL GROUNDING AND BONDING SHALL BE IN ACCORDANCE WITH NEC, TIA AND UL STANDARDS. B. LENGTH OF GROUNDING BAR SHALL BE AS REQUIRED BY THE NUMBER OF CONDUCTOR CONNECTIONS PLUS 25% SPARE CAPACITY. C. GROUND BARS OVER 20" IN LENGTH REQUIRE AT LEAST ONE ADDITIONAL INSULATOR SUPPORT. D. MOUNT GROUND BAR AT 6'-8" AFF UNLESS OTHERWISE DIRECTED BY OWNER.5/8" SILICON-BRONZELOCKWASHERSBBPBBTELECOMMUNICATIONS GROUNDING BAR DETAILNOT TO SCALEMOUNTING HEIGHTS OF DEVICES - ELEVATIONCEILINGFLOORWALL MOUNTED TELEPHONE4"4"EXITEXITLCLC8" MAXIMUM TO FIRST DEVICEVERIFY WITH GC ANDEQUIPMENT SUPPLIER48"12"MAX36"MINAIR SUPPLY, EXHAUST OR RETURN6"18"18"FINISHED WALL48"TV & TV OUTLET WALL SEE PLANSSPECIAL PURPOSE SINGLE RECEPTACLEQUAD RECEPTACLE3" LATCH SIDE NOTE 6"LOW" EXIT SIGN. 11" ABOVE FLOOR.RECEPTACLETOP OF COUNTER BACKSPLASHDUPLEX RECEPTACLEHAND DRYER (RESTROOMS)FIRE ALARM PULL STATIONINTERCOM VOLUME CONTROLALIGN WHEN MOUNTED ON SAME WALLLIGHT SWITCH OR DIMMERSCHOOL CALL SWITCH/HANDSETFIRE ALARM AUDIBLE OR STROBE LIGHT12", UNLESS CEILING IS HIGHER THAN 12'-0", THEN 24" ABOVE DOOR.96 INCHES (TO TOP OF DEVICE) MAXIMUM (WALL)80" (TO BOTTOM OFDEVICE ) MINIMUM(WALL)HEAT DETECTORS NEVER HEREWALL MOUNTED SMOKE/HEAT DETECTORCEILING MOUNTED SMOKE/HEAT DETECTORSMMANUAL MOTORSTARTER SWITCH FOR EACH HAND DRYERACCESS DOORIN HARD CEILINGSTELEPHONE/DATA OUTLETPANEL OPERATOR HANDLES OF THE SWITCHES OR CIRCUIT BREAKERS FOR COMMERCIAL INSTALLATION PER NEC 404.8, SHALL NOT EXCEED 6'-7" AFF. RESIDENTIAL INSTALLATION (TYPE A & ADAPTABLE TYPE B), SHALL NOT EXCEED 4'-0" AFF5' MAXIMUMPULLSTATION16"NIGHTLIGHT36"MINSIDEWALL SUPPLY, RETURNOR EXHAUST REGISTER OR GRILLECEILING MOUNTED SMOKE/HEATDETECTOR4" MAX.X 80" AFF≥X >27" AFFSEE NOTE 5NOTES:1. LOCATIONS WHERE TV MOUNT IS BACK TO BACK ON SAME WALL, AN OFFSET OF 8-12" WILL BE NEEDED FOR INSTALLATION OF JACK/RECEPTACLE.2. DEVICES ABOVE COUNTER TOPS SHALL BE A MAXIMUM OF 48" TO TOP OF DEVICE. DEVICES REQUIRED TO BE ADA ACCESSIBLE SHALL BE INSTALLED PER ANSI A117.1.3. LOW EXIT SIGN AS INDICATED ON PLANS. PER IBC 1011.2 4. DEVICES NEXT TO DOOR EXIT SHALL BE WITHIN 8" (MAXIMUM) TYPICAL OF DOOR UNLESS OBSTACLES SUCH AS SIDELITES, ETC. 5. ALL METALLIC & NON-METALLIC, SWITCH AND RECEPTACLE BOXES INSTALLED IN FRAME WALLS SHALL INCLUDE APPROVED FIRESTOP PUTTY PADS APPLIED ON THE BACK AND ALL SIDES OF BOX NOT TOUCHING THE WOOD STUD.6. IN THE CIRCULATION PATH, IF THERE ARE PENDANT LIGHT FIXTURES, ENSURE THEY ARE LOCATED 80" A.F.F. OR HIGHER UNLESS LOCATED ABOVE A FIXED ELEMENT. WALL MOUNTED FIXTURES LOCATED BETWEEN 27" AND 80" A.F.F. SHALL NOT EXTEND GREATER THAN 4" FROM WALL OR BASE OR HAVE FIXED PROTECTION AT 27" A.F.F. OR LOWER WHEN THESE ELEMENTS ARE LOCATED IN THE CIRCULATION PATH.7. WALL/PENDANT HEIGHTS SHOWN ON PLANS ARE FROM BOTTOM OF FIXTURE.NOTES: 1. REQUIRED FOR METALLIC AND NON-METALLIC ELECTRICAL BOXES EXCEEDING 16 SQ. INCHES IN AREA OR MULTIPLE BOXES SERVING SAME SPACE.2. REQUIRED FOR BACK TO BACK BOXES IN THE SAME STUD CAVITY. 3. REQUIRED FOR BOXES EXCEEDING 100 SQ INCHES TOTAL IN 100 SQ FEET OF WALL AREA. 4. THE USE OF PUTTY PADS ADHERENCE IS AT THE DISCRETION OF THE LOCAL AUTHORITY HAVING JURISDICTION. 5. REFER TO UL LISTING OF WALL FOR ADDITIONAL RESTRICTIONS OR INFORMATION.WALL OUTLET DETAILCONDUIT OR CABLE1 LAYER OF 5/8" GYPSUM WALLBOARD FOR 1 HOUR "F" RATING OR 2 LAYERS OF 5/8" GYPSUM WALLBOARD FOR 2 HOUR "F" RATING1/8" THICK FIRE RATEDPUTTY PADSMIN. 3 5/8" STEEL STUD OR 2" X 4" WOOD STUDUL LISTED METALLIC OR NON METALLIC OUTLET BOXNOT TO SCALEWITH PERMANENT MEANS(MINIMUM 1" LETTERING),INDICATE PANEL SOURCE,CIRCUIT NUMBER(S), FIREALARM LOOP ID, ETC. TOIDENTIFY WHAT ISCONTAINED WITHIN THEJUNCTION BOX. LABELINGSHALL BE CLEARLY VISIBLEAGAINST THE PAINTEDBACKGROUND.PAINT ENTIRE JUNCTION BOXCOVER TO IDENTIFY VOLTAGE(480/277V. 208/120V, ETC.) AND/OR SYSTEM (FIRE ALARM,NORMAL/EMERGENCY, SECURITY,VOICE/DATA, BAS/BMS, ETC.).COLOR SHALL BE AS INDICATED IN THE SPECIFICATIONS OR PEROWNER/BUILDING STANDARDS OR REQUIREMENTS.NOTES:1. ALL JUNCTION BOXES SHALL BE ACCESSIBLE.2. THE LABELING/IDENTIFICATION INDICATED ABOVE IS INTENDED FOR ALL JUNCTION BOXES EXCEPT AS INDICATED IN NOTE 3.3. LABELING/IDENTIFICATION FOR JUNCTION BOXES WHICH ARE VISIBLE IN FINISHED SPACES SHALL BE SIMILAR TO ABOVE EXCEPT THE LABELING/IDENTIFICATION SHALL BE LOCATED ON THE INSIDECOVER OF THE JUNCTION BOX."PANEL ID""CIRCUIT(S)"NO SCALEJUNCTION BOX LABELING/IDENTIFICATIONPROVIDE MATCHINGLABEL INSIDE THEDEVICE BOX WHERENOT BLOCKED BYDEVICE OR WIRING.PROVIDE SELF-ADHESIVE BACKEDMACHINE LABEL INDICATING BRANCHCIRCUIT PANEL AND CIRCUIT ID. LABEL BACKGROUND SHALL BE CLEAR WITH BLACK TEXT, MINIMUM 1/4" HIGH.NO SCALESWITCH PLATE AND BOX LABELINGPNL "X"-"CKT"PROVIDE MATCHINGLABEL INSIDE THEDEVICE BOX WHERENOT BLOCKED BYDEVICE OR WIRING.PROVIDE SELF-ADHESIVE BACKEDMACHINE LABEL INDICATING BRANCHCIRCUIT PANEL AND CIRCUIT ID. LABEL BACKGROUND SHALL BE CLEAR WITH BLACK TEXT, MINIMUM 1/4" HIGH.NO SCALERECEPTACLE PLATE AND BOX LABELINGPNL "X"-"CKT"64591017832North Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025E6.01ELECTRICALDETAILS10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 9Sheet No. 6No. Description Date81 LOAD REDHOTGROUNDBLKNEUTRALLOADGROUNDHOTNEUTRALGROUNDBLKNEUTRALHOTBLKAUTOMATIC WALL SWITCH AND TS SERIESTWO LOADS. USE PROPER ADAPTER PLATE.DIGITAL TIME SWITCH WHEN MASTERINGFOR USE WITH WI, WS AND WA SERIESTS SERIES DIGITAL TIME SWITCH.SERIES AUTOMATIC WALL SWITCH ANDFOR USE WITH WI, WS AND WA3-WAY APPLICATIONLOAD REDLOAD REDGROUNDSERIES DIGITAL TIME SWITCH.SERIES AUTOMATIC WALL SWITCH AND TSFOR USE WITH WI, WS AND WAMANUAL BI-LEVEL SWITCHSINGLE SWITCHLOADREDLOADLOADLOAD120V/277V GROUND(SEE INSTALLATIONINSTRUCTIONS)*WHEN THESE SWITCHES ARE WIRED IN A THREE-WAY WIRINGCONFIGURATION THEY WILL ONLY OPERATE AS THREE-WAY SWITCHESIF THEY ARE LEFT IN AUTOMATIC MODE. IF ONE SWITCH IS TURNEDOFF, THE LIGHTS WILL NOT COME AUTOMATICALLY ON UNTIL THATSWITCH IS TURN BACK TO THE AUTOMATIC POSITION.120V/277V GROUND(SEE INSTALLATIONINSTRUCTIONS)AUTOMATICWALL SWITCHAUTOMATICWALL SWITCHAUTOMATICWALL SWITCHAUTOMATICWALL SWITCHNOT TO SCALESINGLE POLE OCC. SENSOR SWITCHPOWER PACK INSTALLED IN J-BOXLINE VOLTAGE WIRINGLOW VOLTAGE WIRINGSIDE BY SIDE JUNCTION BOXESJUNCTION BOXESSTACKED JUNCTION BOXESPOWER PACKLOW VOLTAGE WIRINGCOVER PLATEJUNCTION BOXEXTENSION BOXLINE VOLTAGE WIRINGDO NOT MOUNT POWER PACKS CLOSER THAN 6-12 INCHES FROM SENSOR. PROVIDEDOUBLE STACKED JUNCTION BOX FOR MAXIMUM VENTILATION OF POWER PACK.PROVIDE BLANK COVER. WHERE PERMITTED BY CODE AND AHJ, LEAVE (2) OPENINGS INCONDUIT KNOCKOUT FOR VENTING OF POWER PACK. VERIFY WITH AHJ PRIOR TOKNOCKOUT REMOVAL.NOTE:NOT TO SCALEPOWER PACK INSTALLATIONYLWBLKBRNHOTNEUTRALWHTREDREDEMS/TIME CLOCKOCCUPANCY OVERRIDEYLWBLKBRNWHTREDREDSWITCHLOCALOFFCONTROL OUTPUTBZ-100POWERPACK*BLUREDANY3-WIRE24VDCSENSORCOMMON+24VDCLOADPOWERPACKREDBLUCONTROL OUTPUTCOMMON+24VDCNOTE: CONNECT ONLY THE SUPPLY FOR THE VOLTAGE BEING USED.CAP UNUSED POWER SUPPLY WIRE.HOTNEUTRAL*BLK/BRNBLK/BRNHOLD-ON FEATUREHOLD-OFFFEATUREANY3-WIRE24VDCSENSOREMS/TIME CLOCKOCCUPANCY OVERRIDESWITCHLOCALOFFLOADNOT TO SCALEPOWER PACK WIRING DIAGRAMNOTES:1. COLOR CODING AND WIRING MAY VARY PER MANUFACTURER. 2. IF SEQUENCE OF OPERATION PROVIDED, SEE SEQUENCE FOR SETTING REQUIREMENTS. OTHERWISE SET TIME AFTER NO OCCUPANCY DETECTED FOR 15 MINUTES. 3. OCCUPANCY AND/OR VACANCY SENSORS APPLY. 4. BOTH SENSORS MUST TIME OUT FOR LIGHTS TO TURN OFF. 5. SWITCHING IS LINE VOLTAGE. 6. WHEN REQUIRED CONNECT NEUTRAL TO WHITE LEAD (NEUTRAL OF SWITCH).NOT TO SCALEDUAL RELAY WALL SWITCH SENSORSSSVS2OC2H1NLOADLOADH2 NSYMBOLS:DUAL CIRCUIT WIRINGBI-LEVEL WIRINGNEUTRALLINE 2 BLUNEUTRALLINE 1 BLKBLUHOTNEUTRALBLKBRNREDBRNLOADREDPARALLEL SWITCH WIRINGWHITELOADBLACKBLACKBLUEBLUEGREENBLACKBLACKBLUEBLUEGREEN*HOTNEUTRALBLKWHTBLKREDBLUREDREDPOWERPACKRELAY COMMONNORMALLY OPENNORMALLY CLOSECONTROL OUTPUTMOMENTARY SWITCH+24VDCCOMMONISOLATED RELAYN.C.LGT. LEVELCTRL OUT.MAN. SW+24VCOMMONTYPICAL FOR EACH LOADL O A DL O A DLOCALOFFSWITCHLOCALOFFSWITCHNOT TO SCALEDT-200-300N.O RLY COM. LIGHT LEVEL OUTPUT OCCUPANCY SENSORS USING EIGHT TERMINALS WITH MANUAL-ON~~~~OCNOTES:CEILING MOUNTED DUAL TECHNOLOGY OCCUPANCY SENSORSINGLE POLE WALL MOUNTED TOGGLESWITCH OR COMBINATIONSWITCH/TIMER AS INDICATED ON PLANS.1. OCCUPANCY SENSORS SHALL BE SET TO TIME OUT AFTER 15 MINUTES AND THE TRIM POTENTIOMETER IS SET TO 90% FOR SENSITIVITY.2. OCCUPANCY SENSORS SHALL BE PLACED AS TO NOT FUNCTION UPON SOMEONE JUST PASSING BY THE ROOM DOOR BUT BY ACTUALLY ENTERING THE ROOM IN AS MUCH AS POSSIBLE.EXHAUST FAN(WHEN APPLICABLE)CIRCUIT ASINDICATEDEMERGENCY EGRESS (WHEN APPLICABLE)OCTYPICALLINE VOLTAGE TYPE CEILING MOUNTED DUAL TECHNOLOGYOCCUPANCY SENSOR CONTROLLING OUTBOARD LAMPS. SEEILLUSTRATION ABOVE FOR POWER PACK TYPE INSTALLS.SINGLE POLE SWITCHCIRCUIT ASINDICATEDEMERGENCY EGRESS (WHEN APPLICABLE)LIGHTINGFIXTURETYPICALLIGHTINGFIXTUREOUTBOARD LAMPSINBOARD LAMPSOCPPPOWER PACK FOR OCCUPANCY SENSOR.PROVIDE LOW VOLTAGE WIRING ASREQUIRED PER MANUFACTURER TOSENSORS.NOT TO SCALETYPICAL CEILING MOUNTED OCCUPANCY SENSOR WIRING DIAGRAMSCEILING TILE OR GYP BOARD PER RCP6' MAX LENGTH FLEXIBLECONDUIT CONNECTIONCODE ACCESSIBLE JUNCTION BOX SIZEDPER NEC. MAXIMUM 4 FIXTURES PER J-BOX.LIGHT FIXTUREPROVIDE APPROVED MECHANICALFASTENERS AT ALL 4 CORNERS OFLIGHT FIXTURE TO SECURE FIXTURETO CEILING GRID SYSTEM PER NEC.CONDUIT AND BOX SHALL BE SUPPORTED FROMSTRUCTURE WITH NEC APPROVED HANGERS ANDFITTINGS. CONDUIT SHALL NOT BE SUPPORTED BYSUSPENDED CEILING SYSTEM OR LIGHT FIXTURE HANGERS.JOIST WHERE APPLICABLEAS REQ'D#12 ZINC COATED HANGER WIRE, ATTACH TO FIXTURE AT ALL 4 CORNERS OF EACH FIXTURE TOSTRUCTURE.ROOF DECK OR FLOOR ABOVENOTES:1. WHERE ROOF DECKING IS THE IS THE ALLOWABLE SUPPORT STRUCTURE, ANDPATHWAY SYSTEM IS NOT IMC OR RMC, THE MINIMUM DISTANCE FROM ROOFDECKING SHALL BE 1.5" FOR ALL BOXES AND CONDUIT.NOT TO SCALETYPICAL LAY-IN FIXTURE DIAGRAMFIRE ALARM MATRIXMANUAL FIRE ALARM PULL BOXESDUCT SMOKE DETECTORSPRINKLER WATER FLOWSPRINKLER TAMPERACTIVATE COMMON ALARM SIGNAL INDICATORACTIVATE AUDIBLE ALARM SIGNALACTIVATE COMMON SUPERVISORY SIGNAL INDICATORACTIVATE AUDIBLE SUPERVISORY INDICATORACTIVATE COMMON TROUBLE SIGNAL INDICATORACTIVATE AUDIBLE TROUBLE SIGNALACTUATE ZONE OR DEVICE ALARM ADDRESS INDICATORACTUATE GENERAL EVACUATION SIGNALDISPLAY CHANGE OF STATUSACTUATE ADA ROOM STROBEACTUATE UNIQUE SIGNAL IN CO DETECTORACTUATE SINGLE SUITE SOUNDER BASESX X X X X XFIRE ALARM SYSTEM MATRIXBUILDING SYSTEM OUTPUTSAREA HEAT DETECTORTRANSMIT TROUBLE SIGNAL TO CENTRAL STATIONACTUATE ALL SOUNDER BASES IN BUILDINGTRANSMIT FIRE ALARM SIGNAL TO CENTRAL STATIONTRANSMIT SUPERVISORY SIGNAL TO CENTRAL STATIONOPEN CIRCUITFIRE ALARM A.C. POWER FAILURENOTIFICATION DEVICE SHORT CIRCUITGROUND FAULTSHUT DOWN RESPECTIVE HVACCLOSE ALL FIRE/SMOKE DAMPERSUNLOCK EXITS AND CONTROL DOORSRELEASE MAGNETICALLY HELD DOORSACTUATE STAIRWALL PRESSURIZATIONFIRE ALARM SYSTEM LOW BATTERYSPRINKLER DRY SYSTEM PRESSURESPRINKLER CONTROL LOW/ HIGH PRESSUREBDA SYSTEMX XXXX XX XXXXXXXXXXXXXXXXXXXXX XXNOT TO SCALESHOW CHANGE OF STATUS ON ANNUNCIATORSHOW CHANGE OF STATUS ON CENTRAL PANELACTIVATE EXTERNAL HORNS/STROBESXBUILDING SMOKE DETECTORX X X X X XXXXXXXXXXX XX XX X XXXXXXX XXXXXXXXXXXX X X XXXXXXXXXXXX XFIRE ALARM NOTESNOT TO SCALEFIRE ALARM RISER DIAGRAMPIVFACP(120VAC)LOOP1LOOPF1. FACP SHALL HAVE A MINIMUM 24HR. BATTERY BACKUP. 2. FACP SHALL BE FULLY ANALOG ADDRESSABLE. 3. FACP SHALL BE CONNECTED TO A UL APPROVED CENTRAL STATION. 4. ZONE PER NFPA 72, 2013 AND MANUFACTURER'S RECOMMENDATIONS WITH NO ONE ZONE EXCEEDING 15,000 S.F. PER FLOOR. 5. COORDINATE QUANTITY AND LOCATIONS OF DEVICES WITH CONTRACT DRAWINGS. 6. LOCATE SMOKE DETECTOR WITHIN 5' OF THE MAGNETIC HOLD OPEN DOORS. (TYPICAL) 7. LOCATE FIRE ALARM PULL STATION WITHIN 5' OF THE EXIT DOOR. 8. LOCATE SMOKE/HEAT DETECTOR WITHIN 5' OF THE FA EQUIPMENT (FACP, FATC, NAC). 9. LOCATION OF CEILING MOUNTED SMOKE/HEAT DETECTOR SHALL BE FIELD COORDINATED PRIOR TO ROUGH IN. THE DETECTOR SHALL BE A MINIMUM OF 2' AWAY FROM LIGHT FIXTURE AND A MINIMUM OF 3' AWAY FROM AIR DISTRIBUTION DEVICES. 10. AUTOMATIC DOOR CLOSING SHALL BE ACCOMPLISHED BY THE ACTIVATION OF THE BUILDING FIRE ALARM SYSTEM. SMOKE DETECTOR ACTIVATION SHALL ALERT THE BUILDING FIRE ALARM SYSTEM. THE FIRE ALARM SYSTEM SHALL CAUSE ALL HOLD OPEN DOORS TO CLOSE UPON ALARM ACTIVATION IN THE BUILDING. 11. ACTIVATION OF AN ALARM ZONE SHALL CAUSE ALL AIR HANDLING EQUIPMENT TO SHUT DOWN (ALL DAMPERS, AIR HANDLERS AND EXHAUST FANS MUST STOP). 12. ACTIVATION OF KITCHEN HOOD SUPPRESSION SYSTEM PROVIDES SIGNAL TO FACP WHICH IN TURN ACTIVATES ALL ANNUNCIATING ZONES & SHUTS DOWN HOOD SUPPLY AIR. HOOD EXHAUST SHALL CONTINUE TO OPERATE. 13. ELECTRICAL CONTRACTOR SHALL COORDINATE EXACT LOCATIONS OF ALL FLOW, PRESSURE, & TAMPER SWITCHES WITH FIRE PROTECTION CONTRACTOR PRIOR TO INSTALLATION. 14. ALL VISUAL DEVICES WITHIN THE SAME AREA SHALL BE SYNCHRONIZED. 15. ALL FIRE ALARM WIRING SHALL BE IN RED COLORED CONDUIT./FIRE ALARM CABLING SHALL BE PLENUM RATED. 16. PROVIDE MULTI-TEMPORAL SOUNDING CAPABILITY AT ALL AUDIO DEVICES FOR EMERGENCY NOTIFICATION FOR NON VOICE SYSTEMS COMPONENTS. 17. THE FIRE ALARM SYSTEM MANUFACTURER SHALL PROVIDE NOTIFICATION APPLIANCE CIRCUIT (NAC) POWER EXTENDERS AS REQUIRED. 18. THE DUCT SMOKE DETECTORS SHALL COMPLY WITH IFC 907.2.12.1.2 AND 907.3.1.WP(120VAC)ROOM: SEEPLANSHOTBOX CONN.FIRE PROTECTION SYSTEMPOST INDICATOR VALVE(SEE CIVIL PLANS)REMOTEANNUNCIATORPANELSPRINKLERSYSTEM INTERLOCKAHUSHUTDOWNRELAYMAGNETICDOOR HOLDERINTERLOCK(SEE NOTE 25)~~19. PROVIDE DITEK #DTK-DF120S1 SERIES OR EQUAL TVSS FOR 120V SUPPLY TO FIRE ALARM CONTROL PANELS, WITH TVSS DRY CONTACT TO BE MONITORED BY FACP. PROVIDE DITEK DTK-2MHLP24F-WB OR EQUAL FOR ALL FIRE ALARM CABLES THAT EXIT THE PHYSICAL BUILDING. TAMPER SWITCHES DTK-2MHLP24B-WB, AND EACH UB/EXTENDER FIRE ALARM PANEL. NAC, PIV, IDC SURGE: DTK-2MHLP24B-WB OR EQUAL. DIALER SURGE: DTK -2MHTPWB FIBER MEDIA CONVERTER PROTECTOR DTK-PVPIP OR EQUAL.20. THE CIRCUIT FEEDING THE FIRE ALARM PANEL IS DEDICATED FOR THE FIRE ALARM ONLY. BREAKER SHALL BE PROVIDED WITH A LABEL "FIRE ALARM CIRCUIT" AND SHALL BE RED. PROVIDE BREAKER LOCK ON DEVICE.21. PROVIDE REMOTE LIGHT WITH TEST SWITCH FOR DUCT SMOKE DETECTOR ON CEILING WHERE UNIT IS ABOVE CEILING. 22. CONTRACTOR SHALL INCLUDE IN BID LABOR AND MATERIAL FOR UP TO (2) DUCT DETECTORS. (5) ANNUNCIATION DEVICES, (2) SMOKE DETECTORS AND (2) PULL STATIONS 100' FROM LOCAL PANEL (IN WALL) AS REQUIRED BY LOCAL AHJ/ENGINEER. INCLUDE ALL PROGRAMMING COSTS.23. CONTRACTOR RESPONSIBLE FOR SHOP DRAWINGS AS REQUIRED BY LOCAL AHJ. 24. DUCT DETECTORS SHALL BE VERIFIED WITH THE MECHANICAL DRAWINGS FOR QUANTITY AND LOCATION. TOTAL QUANTITY MINIMUM SHALL BE BASED ON BOTH MECHANICAL SCHEDULES AND MECHANICAL PLAN LOCATIONS AND ELECTRICAL PLANS. WHEN DEVICE QUANTITIES (ELECTRICAL VS. MECHANICAL) ARE IN CONFLICT, PROVIDE THE GREATER QUANTITY OF DETECTORS.25. DIGITAL ALARM COMMUNICATOR TRANSMITTER SHALL BE ACCEPTABLE TO THE REMOTE CENTRAL STATION AND SHALL COMPLY WITH UL 632. CELLULAR LINE – SINGLE MAIN SOURCE. PROVIDE NAPCO STARLINK (SLD-CMDA-FIRE) FIRE ALARM COMMUNICATOR AND SLE-ANTEXT50 EXTERNAL ANTENNA TO OR EQUAL AND COORDINATED WITH THE CELLULAR DIAL OUT SERVICE. CELLULAR DIAL OUT SHALL BE BACKED UP AS PART OF BATTERY BACKUP AS WELL AS GENERATOR BACKED UP WHERE AVAILABLE. FUNCTIONAL PERFORMANCE: UNIT SHALL RECEIVE AN ALARM, SUPERVISORY, OR TROUBLE SIGNAL FROM FIRE-ALARM CONTROL UNIT AND AUTOMATICALLY CAPTURE A PRESET NUMBER FOR A REMOTE CENTRAL STATION. WHEN CONTACT IS MADE WITH CENTRAL STATION(S), SIGNALS SHALL BE TRANSMITTED. IF SERVICE ON THE CELLULAR LINE IS INTERRUPTED FOR LONGER THAN 45 SECONDS, TRANSMITTER SHALL INITIATE A LOCAL TROUBLE SIGNAL. TRANSMITTER SHALL AUTOMATICALLY REPORT CELLULAR SERVICE RESTORATION TO THE CENTRAL STATION. IF SERVICE IS LOST, TRANSMITTER SHALL INITIATE THE LOCAL TROUBLE SIGNAL.LOOP3LOOP5LOOP7LOOP9LOOP4LOOP6LOOP8LOOP102VS WFDHVS VSSIMPLEX RECEPTACLEWITH WEATHER PROOF COVER#12 ZINC COATED HANGERWIRE, ATTACH TO FIXTUREAT 2 SIDES OF EACHFIXTURE TO STRUCTURE.6' MAX LENGTH FLEXIBLECONDUIT CONNECTIONCHANNEL TO SUPPORTFIXTURE FROM CEILINGSUPPORTING MEMBERSROOF DECK OR FLOOR ABOVECEILING TILE OR GYP BOARD PER RCPCONDUIT SHALL BE SUPPORTED FROMSTRUCTURE WITH NEC APPROVEDHANGERS AND FITTINGS. CONDUIT SHALLNOT BE SUPPORTED BY SUSPENDEDCEILING SYSTEM OR LIGHT FIXTUREHANGERS.JUNCTION BOXSIZED PER NECRECESSED LIGHTFIXTUREFIXTURE HOUSINGNOTES:1. WHERE ROOF DECKING IS THE IS THE ALLOWABLE SUPPORT STRUCTURE, ANDPATHWAY SYSTEM IS NOT IMC OR RMC, THE MINIMUM DISTANCE FROM ROOFDECKING SHALL BE 1.5" FOR ALL BOXES AND CONDUIT.NOT TO SCALETYPICAL RECESSED DOWN LIGHT FIXTURE INSTALLATIONDIAGRAMNOTE: EMERGENCY FIXTURES SHALL HAVE "AVAILABLE" POWER AT ALL TIMES.120 VOLTCONTROLCIRCUITNTORK DZS200 TWO CHANNEL LIGHTINGCONTROLLER. MOUNT IN ELECTRICAL ROOMADJACENT TO PANEL IN A NEMA 3 ENCLOSURE.CONTACTORCOILVOLTAGEPOLESCIRCUITS SWITCHEDLC-1 120ZONE DESCRIPTIONSPARESTYPICAL CONTACTORCOILTO NORMAL LIGHTSSWITCH ETC.SENSOR, LOCALNEMA 1 ENCLOSUREMANUAL OVERRIDE SWITCHADJACENT CONTROLLER4MDP-16EXTERIOR LIGHTING HNOT TO SCALELIGHTING CONTACTOR DETAIL W-TIMER364571North Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025E6.02ELECTRICALDETAILS10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 9Sheet No. 81128910No. Description Date82 FIRST FLOORROOFMDP208/120 V3 PH, 4W400A3-POLENEMA 1MLOSPDM400 ASSERVICE CONDUCTORS BY E.CMETER PER LOCAL UTILITY REQUIREMENTSSERVICE POINT, THE POINT OF CONNECTION BETWEEN THE FACILITIES OF THE SERVING UTILITY AND THE PREMISES WIRING.400 ASDS/240V/3P/3R/400/F400/ULSE400 ASSEE DETAILMECHANICAL/PLUMBING EQUIPMENT CONNECTION SCHEDULEID KILLOWATTSCOMPONENTINFORMATIONCIRCUITINFORMATION MOTOREQUIPMENTINFORMATION EQUIPMENT INFORMATIONPANEL/CIRCUITCIRCUITINFORMATION CIRCUIT INFORMATIONDISCONNECTELECTRIC HEATEQUIP. WATTS POWER FLA MCA MOCP VOLT PHLOADCLASSIFICATION WIRE & CONDUIT SIZEHEATINGELEMENTPOWERFIRST FLOORFAN EF-1 0.00 kVA 0.07 hp 0.0 A 0.0 A 0.0 A 120 V 1 VENTILATION 2#12,1#12G,3/4"C F.W.EHP-1 0.0 kW 0.00 hp 0.0 A 16.8 A 20.0 A 208 V 1 MDP-13,15 COOLING 2#12,1#12G,3/4"C 208V/2P/3R/30/FPNIDU-1 0.0 kW 5.51 kVA 0.00 hp 25.0 A 26.5 A 30.0 A 208 V 1 MDP-17,19 COOLING 2#10,1#10G,3/4"C 208V/2P/30/FPNA/C-1 0.0 kW 0.0 kW 0.00 kVA 0.00 hp 0.0 A 1.0 A 0.0 A 208 V 1 COOLING 2#10,1#10G,3/4"C MOTOR RATED SWITCHODU-1 0.0 kW 0.0 kW 4.49 kVA 0.0 A 21.6 A 25.0 A 208 V 1 MDP-18,20 COOLING 2#10,1#10G,3/4"C 208V/2P/3R/30/FPNROOFLIGHTING FIXTURE SCHEDULETYPE DESCRIPTIONMINIMUMLUMENS CCTTOTALFIXUREWATTAGE DRIVER VOLTAGE MANUFACTURER MODEL REMARKSA 2X4 LED LAY-IN TROFFER 4,500 4000K 37 W INTEGRAL LED DRIVER(STANDARD 0-10VDIMMING)100-10% DIMMINGUNIV METALUX 24CZ2-45-UNV-L840-CD1-UUL LISTED DAMP LOCATIONSDLC LISTEDAE 2X4 LED LAY-IN TROFFER 4,500 4000K 37 W INTEGRAL LED DRIVER(STANDARD 0-10VDIMMING)100-10% DIMMINGUNIV METALUX SAME AS "A" WITHBATTERY BACKUPUL LISTED DAMP LOCATIONSDLC LISTEDD 6" RECESSED LED DOWNLIGHT 1,500 3000K 16 W INTEGRAL LED DRIVER(STANDARD 0-10VDIMMING)UNIV PORTFOLIO LD6C-15-90-30-1-W-EM7UL CERTIFIEDWET LOCATIONE THERMOPLASTIC EXIT SIGN - WALLMOUNT0 0 1 W INTEGRAL LED DRIVER UNIV SURE-LITES SLX NON-BATTERY; SEE PLANS FOR FACESTYLE AND CHEVRONLOCATIONSUL LISTED FOR DAMP LOCATIONSOWL1 EXTERIOR WALL MOUNT 1,200 3000K 70 W INTEGRAL LED DRIVERS(2)UNIV McGRAW-EDISON IST-SA1-F-830-U-T3-BKCOLOR CHOSEN BY ARCHITECTLS 101 EMERGENCY COMPLIANTTYPE III DISTRIBUTIONSWET LOCATIONS 4 FT. LED STRIP 2,500 4000K 14 W INTEGRAL LED DRIVER(STANDARD 0-10VDIMMING)UNIV METALUX 4-SNX-22SL-UNV-L840PROVIDE CHAIN FOR PENDANTMOUNTINGPROVIDE WIRE GUARDLENSEDDLC LISTEDSE 4 FT. LED STRIP 2,500 4000K 14 W INTEGRAL LED DRIVER(STANDARD 0-10VDIMMING)UNIV METALUX SAME AS "S" WITHBATTERY BACKUPPROVIDE CHAIN FOR PENDANTMOUNTINGPROVIDE WIRE GUARDLENSEDDLC LISTEDSWE 4 FT. WALL MOUNTED LED STRIP 2,500 4000K 24 W INTEGRAL LED DRIVER(STANDARD 0-10VDIMMING)UNIV METALUX 4BCLED-LD4-24HL-UNV-EL7W-L840-1FIXTURE MUST BE SURFACE WALLPROVIDE WIRE GUARDLENSEDDLC LISTEDNOTE: IF MINIMUM LUMENS IS EQUAL TO "0", THE CELL WILL BE FILLED IN SOLID BLACK SHADING.FEEDER SCHEDULE FOR COPPER (<100A) & ALUMINUM...FEEDERAMPSWIRE SIZE TEMP 60°C (CU) WIRE SIZE TEMP 75°C (CU) WIRE SIZE TEMP 75°C (AL)(2)-4#3/0, 2-1/2"C (2) 4-250 KCMIL, 3"CNOTES:1.) FOR TERMINATIONS RATED 100A OR LESS, THE ELECTRICAL CONTRACTOR SHALL VERIFY THE TERMINATIONS ARE LISTED FOR 75°C.WHERE 100A OR LESS RATED TERMINATIONS ARE LISTED 60°C, THE ELECTRICAL CONTRACTOR SHALL USE THE 60°C FEEDER LISTED IN THETABLE.2.) WHERE ALUMINUM CONDUCTORS ARE ALLOWED BY THE ENGINEER, THE CONTRACTOR SHALL MAKE EVERY PROVISION TO INSTALLALUMINUM CONDUCTORS CORRECTLY, INCLUDING TERMINATIONS IN PANELBOARDS, DISCONNECTS, ETC. ALL TERMINALS SHALL BELISTED SUITABLE FOR ALUMINUM. APPLY OXIDE INHIBITING PASTE TO ALUMINUM CONDUCTORS AT TERMINATIONS.1/8" = 1'-0"1ELECTRICAL RISER DIAGRAMNorth Carolina License Number C-09141927 South Tryon St.,Suite 300, Charlotte NC 28203Phone: 704.338.1292 -www.optimaengineering.comDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TO THE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUAL PROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONIC INFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THE ELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESS OTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT. 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:THIS DRAWING IS AN INSTRUMENT OF SERVICE. THE DRAWING AND THE INFORMATION THEREON IS THE PROPERTY OF OPTIMA ENGINEERING, P.A.ANY REPRODUCTION, ALTERATION, OR USE FOR OTHER THAN THE INTENDED PROJECT, WITHOUT THE WRITTEN CONSENT OF OPTIMA ENGINEERING, P.A.IS EXPRESSLY FORBIDDEN. COPYRIGHT © OPTIMA ENGINEERING P.A. 2025, ALL RIGHTS RESERVED.OPTIMA# 25-008110-21-2025E7.01ELECTRICALDIAGRAMS10/21/20252024-043Crooked Creek WRF BuildingCONSTRUCTIONDOCUMENTSof 9Sheet No. 9NOTES:1. ALL ITEMS SHOWN ON RISER DIAGRAM ARE NEW.TOTAL AMP. (DEMAND): 74 ATOTAL AMP. (DEMAND) x 125%92.8 ATOTAL AMP.... 74 ATOTAL KVA (DEMAND): 26.76 kVA 91.8 A 54.4 A 82.4 AF - FEEDER FOR DOWN STREAM PANEL. LOADS ARE INCLUDED IN THE PANEL LOAD SUMMARY.TOTAL KVA... 26.53 kVA TOTAL PER PHASE: (CONNECTED)LOAD CLASSIFICATION ABBREVIATIONS (CONT.)EV EV CHARGING 0.00 kVA 0.00% 0.00 kVALD LAUNDRY 0.00 kVA 0.00% 0.00 kVAE ELEVATOR 0.00 kVA 0.00% 0.00 kVAS Spare 0.00 kVA 0.00% 0.00 kVAMS MISC. 0.10 kVA 100.00% 0.10 kVAWH WATER HEATER 1.50 kVA 100.00% 1.50 kVAR RECEPTACLES 9.76 kVA 100.00% 9.76 kVAK KITCHEN 0.00 kVA 0.00% 0.00 kVAM MOTORS 1.20 kVA 100.00% 1.20 kVAV VENTILATION 0.00 kVA 0.00% 0.00 kVAC COOLING 13.07 kVA 100.00% 13.07 kVAH HEATING 0.00 kVA 0.00% 0.00 kVALE LIGHTING - EXTERIOR 0.00 kVA 0.00% 0.00 kVAL LIGHTS 0.91 kVA 125.00% 1.13 kVA1. BREAKER FRAME SHALL BE AS REQ'D PER PANEL AIC RATING.2. SHALL BE FULLY RATED - SERIES RATINGS NOT ALLOWED.3. ALL BUSSING, INCL GND AND NEUTRAL, SHALL BE COPPER.4. ALL INCOMING PANEL & BRKR LUGS SHALL MATCH FEEDERS.5. PROVIDE HINGED DOOR-IN-DOOR WITH OUTER DOOR LOCK.6. PROVIDE METAL DIRECTORY FRAME.7. PROVIDE GFI BREAKER.8. PROVIDE BREAKER LOCK-ON DEVICE.BREAKER SHALL BE RED.LOAD Connected Load Demand Factor Estimated Demand NOTES:SPACE ONLY - -- 41 1-- 0.0342SPACE ONLY - -- 39 1-- 0.0340SPACE ONLY - -- 37 1-- 0.0333830 A 10 SPDMISC.SPACE ONLY - -- 35 1-- --1 36 -- - SPACE ONLYSPACE ONLY - -- 33 1-- --1 34 -- - SPACE ONLYSp... SPARE - 20 A 31 10.00 --1 32 -- - SPACE ONLYSp... SPARE - 20 A 29 10.00 0.001 30 20 A - SPARE Sp...Sp... SPARE - 20 A 27 10.00 0.361 28 20 A 12 REC - ROOM 106 & 107 R...Sp... SPARE - 20 A 25 10.00 0.201 26 20 A 12 WH CIRCULATOR M...Sp... SPARE - 20 A 23 10.00 0.7524Sp... SPARE - 20 A 21 10.00 0.7522220 A 12 WH-1WAT...192.76 2.2520COO...IDU-1 10 30 A1722.76 2.2521825 A 10 ODU-1COO...151.53 0.331 16 20 A 12 LIGHTS - EXTERIOR LI...COO...HP-1 12 20 A1321.53 0.101 14 20 A 12 LIGHTS - STORAGE LI...M... ROLLING DOOR STORAGE 106 12 20 A 11 11.00 0.481 12 20 A 12 LIGHTS - OFFICE LI...R... REC - DATA 12 20 A 9 11.00 0.901 10 20 A 12 REC - STORAGE 106/MECH. 107 R...R... REC - DATA 12 20 A 7 11.00 0.361 8 20 A 12 REC - KITCHEN R...R... EWC - ENTRY 101 12 20 A 5 11.18 1.001 6 20 A 12 REFRIGERATOR - FLEX 105 R...R... REC - TOUCH DOWN 103 12 20 A 3 11.26 0.361 4 20 A 12 REC - FLEX 105 R...R... REC - OFFICE 102 12 20 A 1 11.08 1.261 2 20 A 12 REC - FUTURE OFFICES 108 R...LCAbbrLoad Served Wire TripCktNoPoleA B CPoleCktNoTrip Wire Load ServedLCAbbrMAIN:400 AWIRE:4AIC:22 KAICENCLOSURE:NEMA1PHASE:3TYPE:P1MOUNTING:SURFACEMAIN TYPE:MLOMFR:SIEMENSVOLTAGE:208Y/120 3ØPANEL: MDPFEDFROM:PLUMBING EQUIPMENT SCHEDULESSYM. DESCRIPTION SPECIFICATION DISCONNECT SIZE FEEDER SIZEWH1ELECTRIC WATER HEATER, COMMERCIAL TANK TYPE, WALL MOUNTED WITH HOLDRITE.ELEC: 208V, 1.5 KW, 1 PHASE 30/FPN-2P 2#10, 1#10G, 3/4"CNo. Description Date83 Date:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TOTHE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUALPROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONICINFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THEELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESSOTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT.SEALN O R T H CAROLINAPR O FESSIONALENGINEER13328 JEFFREY D OD EN 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:Crooked Creek WRF BuildingNo. Description DateFIRM LICENSE #: F-1536www.stewartinc.com101 N. TRYON ST., #1400CHARLOTTE, NC 28202T 704.334.7925GENERAL NOTES:EXISTING CONDITION NOTES:1. THE CONTRACTOR SHALL BE RESPONSIBLE FOR THE INSTALLATION AND MAINTENANCE OF THECONSTRUCTION LAYDOWN AREA, PERIMETER FENCE, AND ASSOCIATED GATES. THE CONTRACTOR SHALLALSO BE RESPONSIBLE FOR THE REMOVAL OF THE CONSTRUCTION LAYDOWN AREA PERIMETER FENCE ANDASSOCIATED GATES AT THE COMPLETION OF THE PROJECT.2. ALL CONSTRUCTION TRAFFIC SHALL ENTER SITE FROM _SARDIS CHURCH ROAD_ UNLESS OTHERWISEAPPROVED IN WRITING FROM THE OWNER'S REPRESENTATIVE FOR AN ALTERNATE POINT OF ACCESS.3. REFER TO ARCHITECTURAL PLANS FOR BUILDING INFORMATION.4. ALL DIMENSIONS ARE IN DECIMAL FEET TO OUTSIDE FACE OF BUILDINGS, TO CENTERLINES, AND/OR FACE OFCURB UNLESS OTHERWISE NOTED.5. THE CONTRACTOR SHALL VERIFY ALL DIMENSIONS AND COORDINATES AND REPORT ANY DISCREPANCIES TOTHE OWNER'S REPRESENTATIVE PRIOR TO ANY CONSTRUCTION.6. ALL WRITTEN DIMENSIONS SHALL PREVAIL. DO NOT SCALE FROM DRAWINGS.7. ALL ANGLES ARE 90 DEGREES UNLESS OTHERWISE NOTED.8. ALIGN ALL JOINTS, CORNERS, AND EDGES AS SHOWN9. CONTRACTOR SHALL REFER TO AND COORDINATE WITH ARCHITECTURAL, STRUCTURAL, AND MEPDRAWINGS AT ALL TIMES PRIOR TO AND DURING CONSTRUCTION.10. WHERE NEW SIDEWALK ADJOINS EXISTING WALK, PROVIDE EXPANSION JOINT BY DRILLING INTO THE FACEOF THE EXISTING WALK FOR PLACEMENT OF DOWELS. TIE NEW SIDEWALKS INTO NEAREST EXISTINGPAVEMENT JOINT; MATCH WIDTH OF EXISTING WALKWAY.11. WHERE SIDEWALK OR WALKWAYS ARE ADJACENT TO PARKING SPACES THE WALKWAY SHALL BE A MINIMUM6.5' WIDE AS MEASURED FROM THE FACE OF CURB.12. MAXIMUM RUNNING SLOPE FOR WALKING SURFACES CANNOT BE GREATER THAN 1:20 AND CROSS SLOPESCANNOT BE GREATER THAN 1:48. HANDICAP SPACES SURFACE SLOPES SHALL NOT EXCEED 1:48 IN ALLDIRECTIONS.13. THE SITE SHALL BE FULLY STABILIZED (90% COVERAGE) PRIOR TO ISSUANCE OF A BUILDING CERTIFICATE OFOCCUPANCY OR PROJECT APPROVAL14. THE TESTING AGENCY SHALL BE RESPONSIBLE FOR PROVIDING THE ASPHALT AND CONTRACTORCERTIFICATION MEMO TO NCDOT FOR ALL ROADWAY IMPROVEMENTS WITHIN THE PUBLIC RIGHT-OF-WAY.UTILITY NOTES:1. ALL MATERIALS AND METHODS OF CONSTRUCTION SHALL BE IN COMPLIANCE WITH THE OFFICE OF STATECONSTRUCTION, DEPARTMENT OF INSURANCE, NCDENR, AND ALL OTHER APPLICABLE LOCAL, STATE AND FEDERALGUIDELINES. ALL UTILITY CONSTRUCTION SHALL COMPLY WITH APPLICABLE LOCAL JURISDICTIONAL STANDARDSAND SPECIFICATIONS.2. EXISTING SURVEY INFORMATION INCLUDING TOPOGRAPHIC INFORMATION PROVIDED BY THE THRASHER GROUPOF NORTH CAROLINA , UNLESS OTHERWISE NOTED. THE CONTRACTOR SHALL BE RESPONSIBLE FOR FIELDVERIFYING EXISTING CONDITIONS PRIOR TO COMMENCEMENT OF ANY WORK. THE CONTRACTOR SHALLIMMEDIATELY NOTIFY THE OWNER'S REPRESENTATIVE OF ANY DISCREPANCIES OR CONFLICTS.3. THE CONTRACTOR SHALL BE RESPONSIBLE FOR CONTACTING, COORDINATING AND PAYMENT FOR ALLNECESSARY LOCATING SERVICES INCLUDING INDEPENDENT LOCATING SERVICES. THE CONTRACTOR SHALLPROVIDE NOTICE OF EXCAVATION TO NOTIFICATION CENTER AND FACILITY OWNERS (PER NC STATUTE) NO LESSTHAN 3 BUSINESS DAYS AND NO MORE THAN 12 WORKING DAYS PRIOR TO BEGINNING DEMOLITION, EXCAVATIONOR ANY OTHER FORM OF CONSTRUCTION. THE CONTRACTOR SHALL IMMEDIATELY NOTIFY THE OWNER'SREPRESENTATIVE OF ANY DISCREPANCIES OR CONFLICTS. NO EXCAVATION OR DEMOLITION SHALL BE STARTEDWITHOUT ALL UTILITIES BEING LOCATED.4. ALL SUB-SURFACE UTILITIES IDENTIFIED ON THE CONSTRUCTION DOCUMENTS ARE SHOWN IN THEIR APPROXIMATELOCATION BASED ON SURVEY INFORMATION GATHERED FROM FIELD INSPECTION AND/OR ANY OTHER APPLICABLERECORD DRAWINGS WHICH MAY BE AVAILABLE. THE CONTRACTOR SHALL IMMEDIATELY NOTIFY THE OWNER'SREPRESENTATIVE OF ANY DISCREPANCIES OR CONFLICTS.5. EXISTING IMPROVEMENTS DAMAGED OR DESTROYED BY THE CONTRACTOR DURING CONSTRUCTION SHALL BERESTORED OR REPLACED TO ORIGINAL CONDITION AND TO THE SATISFACTION OF THE OWNER'S REPRESENTATIVEAT THE CONTRACTOR'S EXPENSE.6. THE CONTRACTOR SHALL BE RESPONSIBLE FOR OBTAINING AND COORDINATING PERMITS, INSPECTIONS,CERTIFICATIONS AND OTHER REQUIREMENTS WHICH MUST BE MET UNDER THIS CONTRACT.7. THE CONTRACTOR SHALL MAINTAIN “AS-BUILT” DRAWINGS TO RECORD THE ACTUAL LOCATION OF ALL PIPINGPRIOR TO CONCEALMENT, VALVE AND MANHOLE CHANGES, AND HARDSCAPE OR LANDSCAPE CHANGES.DRAWINGS SHALL BE PROVIDED TO THE OWNER'S REPRESENTATIVE AT REGULAR INTERVALS, OR AS REQUESTEDTHROUGHOUT THE PROJECT FOR RECORD KEEPING.8. IF DEPARTURES FROM THE PROJECT DRAWINGS OR SPECIFICATIONS ARE DEEMED NECESSARY BY THECONTRACTOR, DETAILS OF SUCH DEPARTURES AND REASONS THERE OF SHALL BE SUBMITTED TO THE OWNER'SREPRESENTATIVE FOR REVIEW. NO DEPARTURES FROM THE CONTRACT DOCUMENTS SHALL BE MADE WITHOUTTHE EXPRESS WRITTEN PERMISSION OF THE OWNER'S REPRESENTATIVE.9. THE CONTRACTOR SHALL BE RESPONSIBLE FOR THE RELOCATION OF ANY EXISTING UTILITY LINES REQUIRED TOCOMPLETE ANY PORTION OF CONSTRUCTION. THE CONTRACTOR SHALL ALSO BE RESPONSIBLE FOR THECOORDINATION AND COSTS OF THE RELOCATION AND ASSOCIATED WORK.10. THE CONTRACTOR SHALL BE RESPONSIBLE FOR KEEPING THE PREMISES FREE FROM ACCUMULATIONS OF WASTEMATERIALS AND RUBBISH CAUSED BY THE CONTRACTOR. ALL DEBRIS SHALL BE REMOVED FROM THE PROJECTSITE ON A DAILY BASIS.11. THE ENGINEER AND/OR OWNER DISCLAIM ANY ROLE IN THE CONSTRUCTION MEANS AND/OR METHODSASSOCIATED WITH THE PROJECT AS SET FORTH IN THESE PLANS.12. ROADWAYS (TEMPORARY OR PERMANENT) MUST BE CAPABLE OF SUPPORTING FIRE FIGHTING APPARATUS (85,000LBS) DURING ALL PHASES OF CONSTRUCTION ONCE VERTICAL CONSTRUCTION HAS BEGUN.GRADING AND STORM DRAINAGE NOTES:1. CONTRACTOR SHALL REPORT ANY GRADE DISCREPANCIES TO THE OWNER'S REPRESENTATIVE PRIOR TOBEGINNING CONSTRUCTION OPERATIONS.2. THE MAXIMUM SLOPE ALONG ANY HANDICAP ACCESSIBLE PATHWAY SHALL NOT EXCEED 5.0% AND SHALLNOT EXCEED A 2.0% CROSS SLOPE. HANDICAP RAMPS INDICATED ON PLANS SHALL BE A MAXIMUM OF 1/12SLOPES WITH A MAXIMUM RISE OF 30” BETWEEN LANDINGS. NON-CURB CUT RAMPS SHALL HAVE HANDRAILSAND GUARDS PER DETAILS WITH 5' LANDINGS AT THE BOTTOM AND TOP OF RAMP.3. ALL PROPOSED ELEVATIONS SHOWN ARE EDGE OF PAVEMENT ELEVATIONS UNLESS OTHERWISE SPECIFIED.4. THE CONTRACTOR SHALL BE RESPONSIBLE FOR ENSURING THAT ALL NEWLY CONSTRUCTED STORMDRAINAGE IMPROVEMENTS AND RECEIVING STORM DRAINAGE SYSTEMS REMAIN CLEAN OF SEDIMENT ANDDEBRIS. PRIOR TO OWNER ACCEPTANCE OF SYSTEM, THE CONTRACTOR SHALL COORDINATE AND PROVIDEA VISUAL OBSERVATION VIDEO OF ALL STORM DRAINAGE IMPROVEMENTS 12" AND LARGER. THE VISUALOBSERVATION SHALL BE PERFORMED IN THE PRESENCE OF THE OWNER'S REPRESENTATIVE. THECONTRACTOR SHALL PROVIDE TWO (2) DVD COPIES OF THE ENTIRE DRAINAGE VISUAL OBSERVATION.5. PRIOR TO ISSUANCE OF A BUILDING CERTIFICATE OF OCCUPANCY THE CONTRACTOR SHALL PROVIDE THEOWNER WITH THE VIDEO INSPECTION OF THE STORM SEWER SYSTEM. (BOTH PUBLIC AND PRIVATE). THISSUBMITTAL MAY NEED TO BE REVIEWED AND ACCEPTED BY THE LOCAL JURISDICTION PRIOR TO THEISSUANCE OF THE BUILDING CO.6. REFER TO THE EROSION CONTROL DETAILS SHEET FOR THE SEQUENCE OF CONSTRUCTION7. INTERIM GRADING SHALL BE PROVIDED THAT ENSURES THE PROTECTION OF STRUCTURES, UTILITIES,SIDEWALKS, PAVEMENTS, AND OTHER FACILITIES FROM DAMAGE CAUSED BY SETTLEMENT, LATERALMOVEMENT, UNDERMINING, AND WASHOUT.8. INTERIM GRADING SHALL BE PROVIDED TO DIRECT WATER AWAY FROM BUILDINGS AND PREVENT PONDING.9. TIE ROOF LEADERS WHERE POSSIBLE TO UNDERGROUND STORM SYSTEM. CONTRACTOR TO FIELD VERIFYLOCATE AND INSTALL WHERE POSSIBLE OR AS SHOWN ON PLANS. WHERE ROOF LEADERS DAYLIGHT ATGRADE A SPLASH BLOCK APPROVED BY THE OWNER'S REPRESENTATIVE SHALL BE INSTALLED.10. MAXIMUM SLOPE ACROSS ANY HANDICAPPED PARKING SPACE AND AISLE SHALL NOT EXCEED 2% IN ANYDIRECTION.11. PROPOSED CONTOURS ARE APPROXIMATE. SPOT ELEVATIONS AND ROADWAY PROFILES SHALL BE USED INCASE OF DISCREPANCY.12. PLACE BACKFILL AND FILL MATERIALS IN LAYER NOT MORE THAN 8 INCHES IN LOOSE DEPTH FOR MATERIALCOMPACTED BY HEAVY COMPACTION EQUIPMENT, AND NOT MORE THAN 4 INCHES IN LOOSE DEPTH FORMATERIAL COMPACTED BY HAND-OPERATED TAMPERS. PLACE BACKFILL AND FILL MATERIALS EVENLY ONALL SIDES TO REQUIRED ELEVATIONS, AND UNIFORMLY ALONG THE FULL LENGTH OF EACH STRUCTURE.COMPACT SOIL TO NOT LESS THAN 95 PERCENT OF MAXIMUM DRY UNIT WEIGHT ACCORDING TO ASTM D 698FOR EACH LAYER OF BACKFILL OR FILL MATERIAL UP TO TWO FEET OF FINISHED GRADE. COMPACT SOIL TONOT LESS THAN 98 PERCENT OF MAXIMUM DRY UNIT WEIGHT ACCORDING TO ASTM D 698 FOR EACH LAYEROF BACKFILL OR FILL MATERIAL FOR THE FINAL TWO FEET.13. SITE GRADING IMMEDIATELY ADJACENT TO FOUNDATION OF BUILDING SHALL SLOPE NOT LESS THAN 1/20AWAY FOR MINIMUM DISTANCE OF 10 FEET. ALTERNATIVE METHOD SHALL BE PROVIDED TO DIVERT WATERAWAY FROM FOUNDATION VIA SWALES SLOPED AT A MINIMUM OF 2% OR IMPERVIOUS SURFACES SLOPEDAWAY A MINIMUM OF 2% AWAY FROM BUILDING.14. CONTRACTOR SHALL ADJUST RIM ELEVATIONS OF EXISTING MANHOLES, METERS, VALVES, ETC. ASREQUIRED TO MEET NEW FINISHED GRADES.15. CONTRACTOR SHALL SLOPE GRADES TO ASSURE POSITIVE STORMWATER FLOW TO KEEP WATER FROMPOOLING ALONG CURBS AND WALLS.16. TOP OF WALL ELEVATIONS INDICATE THE ELEVATION AT THE TOP OF THE CAP, UNLESS OTHERWISE NOTED.17. BOTTOM OF WALL ELEVATIONS INDICATE THE ELEVATION OF THE FINISHED GRADE.1. UNLESS OTHERWISE NOTED, ALL MANHOLES SHALL BE PRE-CAST CONCRETE STRUCTURES.2. THE CONTRACTOR SHALL COORDINATE THE CONSTRUCTION OF UNDERGROUND UTILITIES (WATER,SEWER, STORM, ELECTRICAL, GAS, OR OTHER) FOR THIS PROJECT WITH THE BUILDING PLANS. THEUTILITY CONTRACTOR SHALL ALSO BE RESPONSIBLE FOR THE INSTALLATION OF ALL UTILITY SERVICESTO WITHIN FIVE (5) FEET OF THE BUILDING CONNECTION POINT.3. THE CONTRACTOR SHALL COORDINATE WITH OTHER CONTRACTORS ON SITE AND UTILITY PROVIDERSDURING CONSTRUCTION TO ENSURE SMOOTH TRANSITION BETWEEN DISCIPLINES.4. THE CONTRACTOR SHALL COORDINATE ALL PEDESTRIAN AND VEHICULAR INTERRUPTIONS WITH OWNER'SREPRESENTATIVE AT LEAST 72 HOURS PRIOR TO BEGINNING WORK.5. THE CONTRACTOR SHALL NOT PROCEED WITH ANY WORK INSIDE THE PUBLIC RIGHT OF WAY PRIOR TORECEIPT AND COMPLIANCE WITH ALL APPLICABLE NCDOT PERMITS. ADDITIONALLY, THE CONTRACTORSHALL BE RESPONSIBLE FOR PROVIDING ALL NECESSARY FLAGGERS AND TRAFFIC CONTROL DURING ALLWORK INSIDE THE PUBLIC RIGHTS OF WAY.6. THE CONTRACTOR SHALL NOT RE-USE ANY FIRE HYDRANT REMOVED AS PART OF THIS PROJECT. ANYFIRE HYDRANT SHOWN TO BE REMOVED OR RELOCATED SHALL BE REPLACED WITH A NEW FIRE HYDRANTMEETING THE LOCAL JURISDICTIONAL REQUIREMENTS AND STANDARDS.7. ALL EXISTING SUB-SURFACE UTILITIES IDENTIFIED ON THE CONSTRUCTION DOCUMENTS ARE SHOWN INTHEIR APPROXIMATE LOCATION BASED ON SURVEY INFORMATION GATHERED FROM FIELD INSPECTIONAND/OR ANY OTHER APPLICABLE RECORD DRAWINGS WHICH MAY BE AVAILABLE. DEPTHS OF EXISTINGUTILITIES SHOWN IN PROFILE VIEWS ARE BASED ON STANDARD ASSUMPTIONS. THE CONTRACTOR SHALLFIELD VERIFY THE EXACT LOCATION, DEPTH, SIZE AND MATERIAL OF ANY AND ALL SUB-SURFACECONDITIONS REFERENCED IN THESE PLANS PRIOR TO ANY EXCAVATION OR CONSTRUCTION ACTIVITY.THE CONTRACTOR SHALL IMMEDIATELY NOTIFY THE OWNER'S REPRESENTATIVE OF ANY DISCREPANCIESOR CONFLICTS.8. ELEVATIONS OF UTILITIES ARE GIVEN TO THE EXTENT OF INFORMATION AVAILABLE, WHERE ELEVATIONSARE NOT GIVEN AT POINTS OF EXISTING UTILITY CROSSINGS, SUCH ELEVATIONS SHALL BE DETERMINEDBY THE CONTRACTOR AND REPORTED TO THE ENGINEER, WHEN UNKNOWN LINES ARE EXPOSED, THEIRLOCATIONS AND ELEVATIONS SHALL ALSO BE REPORTED TO THE ENGINEER.9. UNDERGROUND UTILITIES SHOWN ON THIS PLAN SHALL BE INSTALLED PRIOR TO ANY CONSTRUCTION OFPARKING AREA, DRIVES, CURB AND GUTTER OR CONCRETE WALKS / PADS. IF UTILITIES SHOWN ON THISPLAN CANNOT BE INSTALLED PRIOR TO INSTALLATION OF IMPERVIOUS (ASPHALT / CONCRETE) CONDUITSHALL BE INSTALLED FOR THE “FUTURE” UTILITY INSTALLATION.10. AS-BUILT DOCUMENTATION REQUIREMENTS: PRIOR TO APPROVAL FROM LOCAL JURISDICTION ORENGINEER THE CONTRACTOR SHALL PROVIDE AS-BUILT DRAWINGS (IN BOTH PAPER AND ELECTRONICFORMAT (CAD / PDF) PREPARED AND SEALED BY A PROFESSIONAL LAND SURVEYOR SHOWING ALLUTILITY INSTALLATION. HORIZONTAL AND VERTICAL INFORMATION SHALL BE PROVIDED FOR WATER,SEWER, STORM INCLUDING ALL STRUCTURES, VALVES, HYDRANTS, AND OTHER APPURTENANCES.1. WATER MAINS SHALL BE LAID AT LEAST 10 FEET HORIZONTALLY FROM EXISTING OR PROPOSED SEWERS,UNLESS LOCAL CONDITIONS OR BARRIERS PREVENT A 10-FOOT HORIZONTAL SEPARATION IN WHICHCASE;a. THE WATER MAIN IS LAID IN A SEPARATE TRENCH, WITH THE ELEVATION OF THE BOTTOM OF THEWATER MAIN AT LEAST 18 INCHES ABOVE THE TOP OF THE SEWER; ORb. THE WATER MAIN IS LAID IN THE SAME TRENCH AS THE SEWER WITH THE WATER MAIN LOCATEDAT ONE SIDE OF A BENCH OF UNDISTURBED EARTH, AND WITH THE ELEVATION OF THE BOTTOMOF THE WATER MAIN AT LEAST 18 INCHES ABOVE THE TOP TO THE SEWER.2. CROSSING A WATER MAIN OVER A SEWER. WHENEVER IT IS NECESSARY FOR A WATER MAIN TO CROSSOVER A SEWER, THE WATER MAIN SHALL BE LAID AT SUCH AN ELEVATION THAT THE BOTTOM OF THEWATER MAIN IS AT LEAST 18 INCHES ABOVE THE TOP OF THE SEWER, UNLESS LOCAL CONDITIONS ORBARRIERS PREVENT AN 18 INCH VERTICAL SEPARATION, IN WHICH CASE BOTH THE WATER MAIN ANDSEWER SHALL BE CONSTRUCTED OF FERROUS MATERIALS AND WITH JOINTS THAT ARE EQUIVALENT TOWATER MAIN STANDARDS FOR A DISTANCE OF 10 FEET ON EACH SIDE OF THE POINT OF CROSSING.3. CROSSING A WATER MAIN UNDER A SEWER. WHENEVER IT IS NECESSARY FOR A WATER MAIN TO CROSSUNDER A SEWER, BOTH THE WATER MAIN AND THE SEWER SHALL BE CONSTRUCTED OF FERROUSMATERIALS AND WITH JOINTS EQUIVALENT TO WATER MAIN STANDARDS FOR A DISTANCE OF 10 FEET ONEACH SIDE OF THE POINT OF CROSSING. A SECTION OF WATER MAIN PIPE SHALL BE CENTERED AT THEPOINT OF CROSSING.4. SEPARATION OF SANITARY SEWERS AND STORM SEWERS:a. A 24" VERTICAL SEPARATION SHALL BE PROVIDED BETWEEN STORM SEWER AND SANITARYSEWER LINES OR BOTH THE SANITARY AND THE STORM LINES SHALL BE CONSTRUCTED OFFERROUS MATERIALS.1. SANITARY SEWER CLEANOUTS LOCATED IN PAVEMENT AREAS SHALL BE HEAVY DUTY TRAFFIC BEARINGCASTINGS.2. UNLESS OTHERWISE NOTED, ALL SANITARY SEWER MANHOLES ARE 4' DIA.3. MANHOLES LOCATED IN PAVEMENT, CONCRETE OR OTHER TRAFFIC AREAS SHALL BE SET AT GRADE.MANHOLES LOCATED IN OTHER AREAS (I.E. GRASS OR WOODED AREAS) SHALL HAVE THEIR RIMS RAISEDSIX INCHES ABOVE THE SURROUNDING GRADE. MANHOLES SUBJECT TO POSSIBLE WATER INFILTRATIONSHALL HAVE WATERTIGHT, BOLTED LIDS.4. MINIMUM REQUIRED SLOPES FOR SEWER SERVICES:4" SEWER SERVICE - 2.00% SLOPE6" SEWER SERVICE - 1.00% SLOPE8" SEWER SERVICE - 0.50% SLOPE5. UNLESS OTHERWISE NOTED, LOCATE SANITARY SERVICE CLEANOUTS AT ALL HORIZONTAL OR VERTICALCHANGES IN DIRECTION. MAXIMUM SPACING BETWEEN CLEANOUTS SHALL BE 75 FEET.6. SEWER LINES LESS THAN 3 FEET OF COVER SHALL BE CLASS 50 DUCTILE IRON PIPE. SEWER LINES WITHGREATER THAN 3 FEET OF COVER SHALL BE AS NOTED BELOW:4" SEWER SERVICE - SCH 806" SEWER SERVICE - SCH 808" SEWER SERVICE - SDR-357. SEWER LINES UNDER CONSTRUCTION SHALL BE PROTECTED FROM DIRT, DEBRIS OR OTHERCONTAMINANTS ENTERING THE NEW SYSTEM. A MECHANICAL PLUG SHALL BE UTILIZED BOTHIMMEDIATELY UPSTREAM OF THE NEW CONSTRUCTION AND AT THE FIRST MANHOLE DOWNSTREAM INTHE EXISTING SYSTEM. EXISTING STRUCTURES, PIPING AND APPURTENANCES SHALL BE PROTECTEDFROM ANY INFLOW OF WATER, DIRT OR DEBRIS DUE TO NEW CONSTRUCTION CONNECTING TO OR IN THEVICINITY OF THE EXISTING SYSTEM. CONTRACTOR TO REMOVE DEBRIS AND PLUG PRIOR TO OCCUPANCY.8. ALL MANHOLES COVERS SHALL BE PAINTED TO LOCAL JURISDICTIONAL REQUIREMENTS.SEWER NOTES:1. AS INDICATED, ALL WATERLINES SHALL BE DUCTILE IRON PIPE MEETING THE REQUIREMENTS OFANSI-AWWA C151 PRESSURE CLASS 350 OR SOFT COPPER TYPE K PIPE PER ASTM B88. IF PVCWATERLINE IS INDICATED ON THE PLANS IT SHALL MEET THE REQUIREMENTS OF AWWA C-900; CLASS 200.2. ALL WATERLINES SHALL HAVE A MINIMUM OF 3.5 FEET OF COVER.3. TESTING NOTES:PRESSURE:LEAKAGE SHALL NOT EXCEED THE MAXIMUM ALLOWABLE LEAKAGE SPECIFIED IN AWWA C 600.MINIMUM TEST PRESSURE SHALL BE 150 PSI FOR DOMESTIC AND 200 PSI FOR FIRE PROTECTION.BACTERIOLOGICAL:TWO SAMPLES FOR BACTERIOLOGICAL SAMPLING SHALL BE COLLECTED AT LEAST 24 HOURSAPART. IF CONTAMINATION IS INDICATED, THEN THE DISINFECTION PROCEDURE AND TESTINGSHALL BE REPEATED UNTIL SATISFACTORY RESULTS ARE OBTAINED.4. THE CHLORINE IN HEAVILY CHLORINATED WATER FLUSHED FROM MAINS NEEDS TO BE NEUTRALIZEDBEFORE DISCHARGE. CONTRACTORS SHALL NEUTRALIZE HEAVILY CHLORINATED WATER FLUSHED FROMMAINS PRIOR TO DISCHARGE OR TRANSPORT ALL HEAVILY CHLORINATED WATER OFFSITE FOR PROPERDISPOSAL.5. PAINT VALVE COVERS, FIRE HYDRANTS AND OTHER WATER APPARATUS TO MEET THE LOCALJURISDICTIONAL REQUIREMENTS.WATER NOTES:SITE NOTES:1. THE CONTRACTOR SHALL REMOVE CONCRETE (WHERE REQUIRED) TO THE FIRST COLD JOINT OR SAW CUT TOOBTAIN A CLEAN EDGE.2. THE CONTRACTOR SHALL SAWCUT EXISTING ASPHALT (WHERE REQUIRED) TO OBTAIN A CLEAN EDGE.3. CLEANOUTS AND WATER VALVES LOCATED IN AREAS OF DEMOLITION OR SUBSEQUENT CONSTRUCTION SHALL BEPROTECTED FROM DAMAGE AND RAISED TO BE FLUSH WITH NEW GRADE.4. ANY UTILITY SERVICES SHOWN TO BE REMOVED OR RELOCATED SHALL BE COORDINATED WITH THE APPROPRIATEUTILITY PROVIDER. CONTRACTOR IS RESPONSIBLE FOR APPROPRIATE SEQUENCING OF UTILITY DEMOLITION WITHTHE RESPECTIVE UTILITY AGENCIES.5. CONTRACTOR IS RESPONSIBLE FOR VERIFYING ALL UTILITIES PRIOR TO BEGINNING DEMOLITION OPERATIONS.NOTIFY "NORTH CAROLINA ONE CALL" (TELEPHONE 1-800-632-4949) AT LEAST 48 HOURS PRIOR TO START OFDEMOLITION TO HAVE EXISTING UTILITIES LOCATED. CONTRACTOR SHALL CONTACT ANY LOCAL UTILITIES THATPROVIDE THEIR OWN LOCATOR SERVICES INDEPENDENT OF "NORTH CAROLINA ONE CALL."6. CLEAN SOILS SHALL BE UTILIZED FOR BACKFILL. COMPACTION OF THESE SOILS SHALL BE PERFORMED INACCORDANCE WITH THE CONSTRUCTION DOCUMENTS.7. ALL ITEMS DESIGNATED TO BE REMOVED SHALL BE REMOVED COMPLETELY, INCLUDING ALL SUBGRADE MATERIALSDIRECTLY ASSOCIATED WITH ITEMS TO BE REMOVED.8. ALL ITEMS DESIGNATED TO BE REMOVED SHALL BE DISPOSED OF LEGALLY OFF-SITE UNLESS OTHERWISE NOTEDON THIS PLAN.9. REFER TO EROSION CONTROL DRAWINGS FOR ADDITIONAL REQUIREMENTS.10. ALL DEMOLITION SHALL BE IN ACCORDANCE WITH ALL APPLICABLE STATE AND LOCAL JURISDICTIONAL CODES ORREQUIREMENTS.11. EROSION CONTROL PERMIT SHALL BE OBTAINED AND ONSITE PRIOR TO BEGINNING DEMOLITION.12. ITEMS DESIGNATED TO BE SALVAGED AND/OR RE-USED SHALL BE REMOVED BY THE CONTRACTOR AND PROVIDEDTO THE OWNER. COORDINATE STORAGE LOCATION WITH OWNER'S REPRESENTATIVE.13. WHERE UTILITIES ("TO BE REMOVED") IMPACT THE FOOTPRINT OF THE NEW BUILDING, THE CONTRACTOR SHALLEXECUTE AND REMOVE AN ADDITIONAL 2 FEET OF SOILS TO EITHER SIDE OF THE PIPE, AND 1 FOOT BELOW. CLEANSUITABLE SOIL SHALL BE UTILIZED FOR BACKFILL AND COMPACTED IN ACCORDANCE WITH THE CONTRACTDOCUMENTS.14. DEMOLITION AND SUBSEQUENT CONSTRUCTION OF STORM DRAINAGE PIPING SHALL BE PERFORMED IN SUCH AMANNER THAT THE OLD PIPE AND STRUCTURES REMOVED DO NOT IMPACT DRAINAGE UPSTREAM OF THE SYSTEM.PROVISIONS SHALL BE MADE TO MAINTAIN STORM WATER DRAINAGE PATTERNS DURING CONSTRUCTION.15. DEMOLITION AND SUBSEQUENT CONSTRUCTION OF UTILITIES (WATER, SEWER, ETC) SHALL BE PERFORMED INSUCH A MANNER THAT THE OLD PIPE AND STRUCTURES REMOVED DO NOT IMPACT OR MINIMIZE SERVICEINTERRUPTION TO EXISTING FACILITIES TO REMAIN. PROVISIONS SHALL BE MADE TO MAINTAIN SERVICE DURINGCONSTRUCTION.16. THE CONTRACTOR SHALL BE RESPONSIBLE FOR REPAIRING ALL DAMAGES TO THE EXISTING DRIVEWAY, PARKINGLOT, SIDEWALK AND CURB AND GUTTER AS A RESULT OF CONSTRUCTION ACTIVITY AND TRAFFIC. CONTRACTORSHALL MAINTAIN A PRE-CONSTRUCTION VIDEO OR PHOTO DOCUMENTATION TO SHOW NO DAMAGES OCCURRED.17. ALL MATERIALS, FURNISHINGS, UTILITIES, AND PAVEMENT THAT ARE NOT SCHEDULED TO BE DEMOLISHED AND AREDAMAGED BY THE CONTRACTOR AS A RESULT OF THE DEMOLITION OR CONSTRUCTION OPERATIONS SHALL BEREPAIRED BY THE CONTRACTOR AT NO ADDITIONAL COST TO THE OWNER.18. WHERE UTILITIES ARE SHOWN TO BE "REMOVED", CONTRACTOR SHALL INCLUDE NECESSARY PLUG OR VALVES TOENSURE UTILITY LINES TO REMAIN WILL CONTINUE TO BE IN SERVICE. COORDINATE NECESSARY SHUT DOWN ANDREMOVAL WITH THE LOCAL JURISDICTION OR UTILITY OWNER.19. CONTRACTOR SHALL PROVIDE PEDESTRIAN INGRESS / EGRESS TO ALL EXISTING BUILDINGS, PARKING LOTS, ANDPATHS OF PEDESTRIAN TRAVEL THROUGHOUT THE CONSTRUCTION PERIODDEMOLITION NOTES:1. THIS SURVEY MAP IS INTENDED TO REPRESENT THE EXISTING CONDITIONS/TOPOGRAPHY ON A PORTION OF THEPROPERTY AND ALL ENCUMBRANCES UPON THE PROPERTY MAY NOT BE SHOWN.2. HORIZONTAL DATUM IS NAD 83-2011 AND VERTICAL DATUM IS NAVD88.3. THIS DRAWING DOES NOT CONFORM TO N.C. GS47-30 AND THEREFORE IS NOT FOR RECORDATION.4. SURVEY INFORMATION BASED ON FIELD SURVEY BY THE THATCHER GROUP OF NC COMPLETED ON APRIL 10, 2025.5. NO WETLANDS HAVE BEEN IDENTIFIED WITHIN THE PROJECT OR PARCEL SHOWN.1. ALL INTERNAL SIGNAGE SHALL BE COORDINATED WITH OWNER FOR ACTUAL LOCATION AT TIME OFINSTALLATION. SIGNAGE LEADING ONTO PUBLIC THOROUGHFARE SHALL BE INSTALLED AT RIGHT OF WAYPER DOT STANDARDS2. ALL PAVEMENT STRIPING (EXCEPT INDIVIDUAL PARKING BAY STRIPING) SHALL BE THERMOPLASTICREFLECTIVE PAINT. MATERIALS AND DIMENSIONS SHALL CONFORM TO NCDOT STANDARDS ANDSPECIFICATIONS. PARKING BAY STRIPING SHALL BE WHITE REFLECTIVE PAINT.3. CROSSWALKS SHALL BE CONSTRUCTED OF THERMOPLASTIC MATERIALS AND CONSTRUCTED INACCORDANCE WITH STATE DOT SPECIFICATIONS. CONTRACTOR TO INSTALL CROSSWALKS IN SUCH AMANNER THAT CROSSWALKS ARE ALIGNED BETWEEN HANDICAP/WALKWAY ACCESS POINTS ORPERPENDICULAR TO THE ROADWAY / DRIVE LANE.4. ADA SYMBOLS SHOWN THESE DRAWINGS ARE FOR LOCATION PURPOSES ONLY AND NOT INTENDED TO BEPAINTED. CONTRACTOR RESPONSIBLE FOR INSTALLING ALL REQUIRED ADA SIGNAGESIGNAGE, STRIPING AND MARKING NOTES:PROPOSED UTILITY SEPARATION: L:\Projects\2025\C25011 - Crooked Creek WWTP Office Building\DWGS\2 - 100% CD\3-Sheets\C25011-C0.00 Cover.dwg Oct 30, 2025 - 11:25am C0.10C2501110/30/2025100% CONSTDOCUMENTSGENERAL NOTESPROJECT #: C2501184 Date:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TOTHE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUALPROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONICINFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THEELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESSOTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT.1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:Crooked Creek WRF BuildingNo. Description DateFIRM LICENSE #: F-1536www.stewartinc.com101 N. TRYON ST., #1400CHARLOTTE, NC 28202T 704.334.7925NOTES:1. SEE SHEET C0.10 FOR GENERAL AND EXISTING CONDITIONS NOTES. L:\Projects\2025\C25011 - Crooked Creek WWTP Office Building\DWGS\2 - 100% CD\3-Sheets\C25011-C1.00 Existing Conditions Plan.dwg Oct 30, 2025 - 11:25am C1.00C2501110/30/2025100% CONSTDOCUMENTSEXISTINGCONDITIONSPLANPROJECT #: C2501185 LP LP 628.54628.71628.41628.50628.29628.16628.18628.14628.03627.97627.99 627.68 627.94627.80628.15628.58627.65 627.94 628.07 628.53628.76628.76628.82628.79629.17629.23628.79628.78628.26628.00628.03628.25628.76628.79629.29628.81628.64628.72628.66628.61628.55627.58 627.25 628.66628.55627.19 628.42 628.19628.02627.95627.76627.51627.63627.55628.14 626.37626.60626.96627.87 627.84627.60627.47627.53627.24627.35627.29 627.32627.55627.59627.10626.76 626.15 626.45 626.84 626.52 627.51627.80627.59 627.46 624.71625.80626.52626.89627.01627.56627.79627.77627.56627.12 627.69627.74 627.62 627.95 627.83627.97627.94 627.92 628.03627.79 627.52 627.48 627.47 627.43 625 625 626 626 627627 628627627628628628628PA V E M E N T CONCRETE CONCRETE COCONCRETE LOADING BAYWALLWALLEB X TBXMETAL CONEX BUILDING METAL CONEX BUILDING METALCONEX UNITRIPRAP 26.18' - 18" RCP @ 1.95% 96.62' - 18" RCP @ 0.61% SD M H RI M : 6 2 7 . 7 2 IN V I N : 6 2 4 . 4 7 IN V O U T : 6 2 4 . 4 1 IN V : 6 2 3 . 9 0 PSB PSB ACU PO W E R S W I T C H 1" PVCDRAINFF E 62 9 . 4 4 PA V E M E N T PA V E M E N T GR A S S GR A S S GR A S S CO N T R O L P O I N T 1 N: 1 , 1 7 7 , 6 1 6 . 7 2 ' E: 2 , 1 0 9 , 5 9 7 . 2 8 ' Z: 6 2 7 . 6 7 ' (G R I D C O O R D I N A T E S ) BUILDING 1114543266INSTALL SILT FENCEAT LIMIT OFDEMOLITION ANDGRADING.Date:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TOTHE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUALPROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONICINFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THEELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESSOTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT.SEALN O R T H CAROLINAPR O FESSIONALENGINEER13328 JEFFREY D OD EN 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:Crooked Creek WRF BuildingNo. Description DateFIRM LICENSE #: F-1536www.stewartinc.com101 N. TRYON ST., #1400CHARLOTTE, NC 28202T 704.334.7925REMOVE BUILDINGREMOVE ASPHALTREMOVE CONCRETEREMOVE WALLCOORDINATE LIGHT POLE REMOVALDEMOLITION LEGEND:DESCRIPTIONSYMBOLNOTES:1. SEE SHEET C0.10 FOR GENERAL AND DEMOLITION NOTES.0SCALE: 1" = 10'5 10 20 L:\Projects\2025\C25011 - Crooked Creek WWTP Office Building\DWGS\2 - 100% CD\3-Sheets\C25011-C2.00 Demolition Plan.dwg Oct 30, 2025 - 11:25am C2.00C2501110/30/2025100% CONSTDOCUMENTSDEMOLITION PLANPROJECT #: C25011NORTHDEMOLITION KEY:1OWNER TO REMOVE 3 METAL CONNEXBUILDINGS2 REMOVE ASPHALT3REMOVE AND RELOCATE EXISTING LIGHTPOLE AND FIXTURE4 REMOVE WALL5REMOVE CONCRETE RAMP67REMOVE WHEEL STOPLIMITS OF DISTURBANCE86 LP CONCRETE CONCRETE CO EB X TBXRIPRAP 26.18' - 18" RCP @ 1.95% 96.62' - 18" RCP @ 0.61% SD M H RI M : 6 2 7 . 7 2 IN V I N : 6 2 4 . 4 7 IN V O U T : 6 2 4 . 4 1 IN V : 6 2 3 . 9 0 ACU PO W E R S W I T C H 1" PVCDRAINFF E 62 9 . 4 4 PA V E M E N T PA V E M E N T GR A S S GR A S S CO N T R O L P O I N T 1 N: 1 , 1 7 7 , 6 1 6 . 7 2 ' E: 2 , 1 0 9 , 5 9 7 . 2 8 ' Z: 6 2 7 . 6 7 ' (G R I D C O O R D I N A T E S ) BUILDINGWWWWWWWWWWWWWWW WWCONCRETE SIDEWALKREFER TO DETAIL THIS SHEETHEAVY DUTYASPHALT PAVEMENTREFER TO DETAIL THIS SHEETPROPOSED LOCATION FORRELOCATED LIGHT POLEAND FIXTURE14.33'5.00'10.90'70.00'16.00'20.00'R7.00 'R5.00'17.20'PROPOSED BUILDING18.00'5.00'STRIPE 5 PARKINGSPACES AT 8.5'x18'PRECAST CONCRETE WHEEL STOPSREFER TO DETAIL THIS SHEETNORTH0SCALE: 1" = 10'5 10 20Date:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TOTHE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUALPROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONICINFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THEELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESSOTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT.SEALN O R T H CAROLINAPR O FESSIONALENGINEER13328 JEFFREY D OD EN 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:Crooked Creek WRF BuildingNo. Description DateFIRM LICENSE #: F-1536www.stewartinc.com101 N. TRYON ST., #1400CHARLOTTE, NC 28202T 704.334.7925 L:\Projects\2025\C25011 - Crooked Creek WWTP Office Building\DWGS\2 - 100% CD\3-Sheets\C25011-C3.00 Site Plan.dwg Oct 30, 2025 - 11:25am C3.00C2501110/30/2025100% CONSTDOCUMENTSSITE PLANPROJECT #: C25011NOTES:1. SEE SHEET C0.10 FOR GENERAL AND SITE NOTES.SITE LEGEND:DESCRIPTIONPROPOSED BUILDINGHEAVY DUTY ASPHALTLIGHT DUTY CONCRETESYMBOLSECTIONNTSCONCRETE WHEELSTOP3SECTIONNTSCONCRETE SIDEWALK2SECTIONNTSHEAVY DUTY ASPHALT11'1'6"12" MIN.6'4'#5 REBAR - 18" MIN. LENGTH9"ALTERNATING BLACK AND WHITE STRIPES#5 REBAR -18" MIN. LENGTH (TYPICAL)FINISH GRADEPLANELEVATION2 #4X5'9"COMPACTED SUBGRADE8" AGGREGATE BASE COURSE1.5" ASPHALT SURFACECOURSE (S9.5C)2.5" INTERMEDIATE COURSE(I19.0C)BINDERLIMITS OF DISTURBANCE87 NORTH0SCALE: 1" = 60'30 60 120Date:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TOTHE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUALPROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONICINFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THEELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESSOTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT.1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:Crooked Creek WRF BuildingNo. Description DateFIRM LICENSE #: F-1536www.stewartinc.com101 N. TRYON ST., #1400CHARLOTTE, NC 28202T 704.334.7925SECTIONNTSGRAVEL SECTION2SECTIONNTSHEAVY DUTY ASPHALT1COMPACTED SUBGRADE6"-8" AGGREGATE BASE COURSE(B25.0C)3" ASPHALT SURFACECOURSE (S9.5C)4" INTERMEDIATE COURSE(I19.0C)COMPACTED SUBGRADE12" COMPACTEDSTONE/GRAVELREFER TO SHEET C3.10 FOR ENLARGED PLAN L:\Projects\2025\C25011 - Crooked Creek WWTP Office Building\DWGS\2 - 100% CD\3-Sheets\C25011-C3.10 Site Plan - Driveway.dwg Nov 17, 2025 - 2:09pm C3.10C2501110/30/2025100% CONSTDOCUMENTSSITE PLANPROPOSEDCONNECTOR DRIVEPROJECT #: C2501188 NORTH0SCALE: 1" = 60'30 60 120Date:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TOTHE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUALPROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONICINFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THEELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESSOTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT.1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:Crooked Creek WRF BuildingNo. Description DateFIRM LICENSE #: F-1536www.stewartinc.com101 N. TRYON ST., #1400CHARLOTTE, NC 28202T 704.334.7925SECTIONNTSGRAVEL SECTION2SECTIONNTSHEAVY DUTY ASPHALT1COMPACTED SUBGRADE6"-8" AGGREGATE BASE COURSE(B25.0C)3" ASPHALT SURFACECOURSE (S9.5C)4" INTERMEDIATE COURSE(I19.0C)COMPACTED SUBGRADE12" COMPACTEDSTONE/GRAVELREFER TO SHEET C3.10 FOR ENLARGED PLAN L:\Projects\2025\C25011 - Crooked Creek WWTP Office Building\DWGS\2 - 100% CD\3-Sheets\C25011-C3.10 Site Plan - Driveway.dwg Nov 17, 2025 - 2:09pm C3.10C2501110/30/2025100% CONSTDOCUMENTSSITE PLANPROPOSEDCONNECTOR DRIVEPROJECT #: C2501189 24" RCP PIPE, TO BE LOCATED IN EXISTING DITCH20FT SWING GATE INSTALL IN EXISTING FENCE LINE15FT WIDE ACCESS DRIVEWAY15FT WIDE ACCESS EASEMENT.REFER TO CROOKED CREEK ACCESS EASEMENTEXHIBIT A, PREPARED BY PROFESSIONALPROPERTY SURVEYORS, INC. DATED 05/19/2021NORTH0SCALE: 1" = 10'5 10 20Date:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TOTHE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUALPROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONICINFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THEELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESSOTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT.1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:Crooked Creek WRF BuildingNo. Description DateFIRM LICENSE #: F-1536www.stewartinc.com101 N. TRYON ST., #1400CHARLOTTE, NC 28202T 704.334.7925 L:\Projects\2025\C25011 - Crooked Creek WWTP Office Building\DWGS\2 - 100% CD\3-Sheets\C25011-C3.10 Site Plan - Driveway.dwg Nov 17, 2025 - 2:09pm C3.11C2501110/30/2025100% CONSTDOCUMENTSSITE PLANPROPOSEDCONNECTOR DRIVE -ENLARGEMENTPROJECT #: C2501190 LP 628.54628.71628.41628.50628.29628.16628.18628.14628.03627.97627.99 627.68 627.94627.80628.15628.58627.65 627.94 628.07 628.53629.17629.23628.26628.00628.03628.25629.29628.81628.64628.72628.66628.61628.55627.58 627.25 628.66628.55627.19 628.42 628.19628.02627.95627.76627.51627.63627.55628.14 626.37626.60626.96627.87 627.84627.60627.47627.53627.24627.35627.29 627.32627.55627.59627.10626.76 626.15 626.45 626.84 626.52 627.51627.80627.59 627.46 624.71625.80626.52626.89627.01627.56627.79627.77627.56627.12 627.69627.74 627.62 627.95 627.83627.97627.94 627.92 628.03627.79 627.52 627.48 627.47 627.43 625 625 626 626 627627 628627627628628628628CONCRETE CONCRETE CO EB X TBXRIPRAP 26.18' - 18" RCP @ 1.95% 96.62' - 18" RCP @ 0.61% SD M H RI M : 6 2 7 . 7 2 IN V I N : 6 2 4 . 4 7 IN V O U T : 6 2 4 . 4 1 IN V : 6 2 3 . 9 0 ACU PO W E R S W I T C H 1" PVCDRAINFF E 62 9 . 4 4 PA V E M E N T PA V E M E N T GR A S S GR A S S CO N T R O L P O I N T 1 N: 1 , 1 7 7 , 6 1 6 . 7 2 ' E: 2 , 1 0 9 , 5 9 7 . 2 8 ' Z: 6 2 7 . 6 7 ' (G R I D C O O R D I N A T E S ) BUILDING628.45628.45628.45628.45628.48628.35628.35628.35628.15628.25628.35628.35PROPOSED FFE: 628.60627.80628.40628628628627SSSSSSSSSSSSSSSSSS SSWWWWWWWWWW WWWWWWWWWW628.55628.55628.55628.55CONNECT 4" SEWER SERVICETO EXISTING SANITARY SEWERMIN 2% SLOPECONNECT 2" WATER SERVICETO EXISTING WATERLINEAPPROXIMATE LOCATION OF EXISTINGWATERLINE, CONTRACTOR TO VERIFY LOCATIONAND CONNECT PROPOSED WATER SERVICE.REFER TO PLUMBING PLANSAPPROXIMATE LOCATION OF EXISTING SEWERLINE. CONTRACTOR TO VERIFY LOCATION ANDCONNECT PROPOSED SEWER SERVICE.REFER TO PLUMBING PLANS.INSTALL SILT FENCE AT LIMIT OFDEMOLITION AND GRADING.REFER TO DETAIL THIS SHEET.LIMITS OF PROPOSED CLEARING AND GRADINGDISTURBED AREA = 6,213 SFSTABILIZE GRADED AREASOUTSITE LIMITS OF BUILDINGAND PAVING WITH GRASS4" SS2" WATERLINECONCRETE WALK FLUSH WITH PAVEMENTDate:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TOTHE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUALPROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONICINFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THEELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESSOTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT.SEALN O R T H CAROLINAPR O FESSIONALENGINEER13328 JEFFREY D OD EN 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:Crooked Creek WRF BuildingNo. Description DateFIRM LICENSE #: F-1536www.stewartinc.com101 N. TRYON ST., #1400CHARLOTTE, NC 28202T 704.334.792520020044.50PROPOSED MAJOR CONTOURPROPOSED MINOR CONTOUREXISTING MAJOR CONTOUREXISTING MINOR CONTOURPROPOSED ELEVATIONFLOW DIRECTIONGRADING LEGEND:DESCRIPTIONSYMBOLNOTES:1. SEE SHEET C0.10 FOR GENERAL AND GRADING NOTES.NORTH0SCALE: 1" = 10'5 10 20 L:\Projects\2025\C25011 - Crooked Creek WWTP Office Building\DWGS\2 - 100% CD\3-Sheets\C25011-C5.00 Grading & Storm Drainage Plan.dwg Oct 30, 2025 - 11:26am C5.00C2501110/30/2025100% CONSTDOCUMENTSGRADING, STORMDRAINAGE ANDUTILITY PLANPROJECT #: C25011SECTIONNTSSILT FENCE3SECTIONNTSUTILITY TRENCH REPAIR2SECTIONNTSSANITARY SEWER CLEANOUT1LIMITS OF DISTURBANCE91 PARCEL # 07066015BUNION COUNTY4015 SARDIS CHURCHROAD, MONROE NC 28112PARCEL # 07066015EBRILAR INVESTMENTS, LLCPARCEL # 07066015FAMMONS PROPERTIES OF NCPARCEL # 07066015JBRILAR INVESTMENTSPARCEL # 07066015N5916 STOCKBRIDGEDRIVE, LLCPARCEL # 07066015MONE PERCENT BETTERPARCEL # 07066015KARBR, LLC638636634632630628632630 628 626 624622620620634634 632630628626 624 622 620 Date:Project Number:THESE DOCUMENTS PROVIDED BY CREECH & ASSOCIATES, PA ARE SUBJECT TOTHE ARCHITECTURAL WORKS COPYRIGHT PROTECTION ACT AS INTELLECTUALPROPERTY. SIMILAR PROTECTION IS ALSO APPLICABLE TO ELECTRONICINFORMATION IN ANY FORM. THE USE OF THESE DOCUMENTS OR THEELECTRONIC INFORMATION THAT PRODUCED THEM IS PROHIBITED UNLESSOTHERWISE PROVIDED IN WRITING BY AND COMPENSATION TO THE ARCHITECT.SEALN O R T H CAROLINAPR O FESSIONALENGINEER13328 JEFFREY D OD EN 1000 W. Morehead St.Suite 120Charlotte, NC 28208p 704.376.6000www.creechassociates.com1A2345BCDPackage:Crooked Creek WRF BuildingNo. Description DateFIRM LICENSE #: F-1536www.stewartinc.com101 N. TRYON ST., #1400CHARLOTTE, NC 28202T 704.334.792520020044.50PROPOSED MAJOR CONTOURPROPOSED MINOR CONTOUREXISTING MAJOR CONTOUREXISTING MINOR CONTOURPROPOSED ELEVATIONFLOW DIRECTIONGRADING LEGEND:DESCRIPTIONSYMBOLNOTES:1. SEE SHEET C0.10 FOR GENERAL AND GRADING NOTES.NORTH0SCALE: 1" = 40'20 40 80 L:\Projects\2025\C25011 - Crooked Creek WWTP Office Building\DWGS\2 - 100% CD\3-Sheets\C25011-C6.00 Driveway Plan.dwg Nov 04, 2025 - 12:05pm C5.00C2501110/28/2025100% CONSTDOCUMENTSGRADING, STORMDRAINAGE ANDUTILITY PLANPROJECT #: C25011LIMITS OF DISTURBANCE92 Crooked Creek WRF Office & Storage Building Project SP107 (;+,%,7F 0:BE DOCUMENT 93 DOCUMENT 00 45 39 – MINORITY BUSINESS ENTERPRISE MBForms 2002-Revised July 2010 Identification of HUB Certified/ Minority Business Participation I, , (Name of Bidder) do hereby certify that on this project, we will use the following HUB Certified/ minority business as construction subcontractors, vendors, suppliers or providers of professional services. Firm Name, Address and Phone # Work Type *Minority **HUB Category Certified (Y/N) *Minority categories: Black, African American (B), Hispanic (H), Asian American (A) American Indian (I), Female (F) Socially and Economically Disadvantaged (D) ** HUB Certification with the state HUB Office required to be counted toward state participation goals. The total value of minority business contracting will be ($) . Bennel Contracting LLC 704-900-4496 7013 Gale Force Lane, Charlotte NC 28216 Flooring and Tile H Yes Coleman Contractors, Inc. 704-734-1111 Radco Construction Services DBA Radco Roofingw Charlotte Paint Co. LLC 704-827-1391 Painting Roofing Framing and Drywall PO Box 806 Kings Mountain NC 28086 F Yes Yes Yes F F 162 Lumber Lane Mt. Holly NC 28120 1604 Lane Road Mt Holly, NC 28120 Miles-McClellan Construction Company $164,000.00 94 Crooked Creek WRF Office & Storage Building Project SP107 (;+,%,7G 83'$7('352-(&76&+(DULE %$6('219'(6,*1 95 ID Task Mode Task Name Duration Start Finish Predecessors Resource Names Successors 1 Union County Crooked Creek WTF Admin and Warehouse 557 days Fri 2/21/25 Mon 8/31/26 2 Preconstruction Phase 281 days Fri 2/21/25 Fri 11/28/25 3 Contract Execution 1 day Fri 2/21/25 Fri 2/21/25 4 Notice to Proceed - Design 1 day Fri 2/21/25 Fri 2/21/25 5 Programing 1 day Thu 3/13/25 Thu 3/13/25 7 Stage 1 Schematic Design 43 days Fri 3/21/25 Fri 5/2/25 12 Stage 2 Design Development 60 days Sat 5/3/25 Tue 7/1/25 18 Stage 3 Construction Documents 76 days Wed 7/2/25 Mon 9/15/25 24 Guranteed Maximum Price/Lump Sum 15 days Fri 11/14/25 Fri 11/28/25 27 Construction 276 days Sat 11/29/25 Mon 8/31/26 28 Preconstruction 69 days Sat 11/29/25 Thu 2/5/26 29 Contract Administartion 5 days Mon 12/1/25 Fri 12/5/25 30 Execute Contract 1 day Sat 11/29/25 Sat 11/29/25 25,26 31 31 Notice to Proceed 1 day Thu 2/5/26 Thu 2/5/26 30,25 34 32 Contrusction Phase 175 days Fri 2/6/26 Thu 7/30/26 33 Site Work 143 days Fri 2/6/26 Sun 6/28/26 34 Demo Existing Site Hard Scapes 5 days Fri 2/6/26 Tue 2/10/26 31 35 35 Establish Erosion Control 5 days Wed 2/11/26 Sun 2/15/26 34 36 36 Rough Grading for New Pad 10 days Mon 2/16/26 Wed 2/25/26 35 37 37 Install Exterior Sanitary Sewer and Water Utilities 10 days Thu 2/26/26 Sat 3/7/26 36 46,38 38 Rough Grading for Emergency Egress 10 days Sun 3/8/26 Tue 3/17/26 37 39 39 Install 24" RCP for Emergency Egress 5 days Wed 3/18/26 Sun 3/22/26 38 40 40 Compacted Stone Driveway for Emergency Egress 5 days Mon 3/23/26 Fri 3/27/26 39 41 41 Compacted Stone at New Building 5 days Thu 6/11/26 Mon 6/15/26 40,70 42 42 Concrete Sidewalks 5 days Tue 6/16/26 Sat 6/20/26 41 43 43 New Parking Lot Asphalt 5 days Sun 6/21/26 Thu 6/25/26 42 44 44 Pavement Striping, Signage, Wheel Stops 3 days Fri 6/26/26 Sun 6/28/26 43 96 45 Footings and Foundations 22 days Sun 3/8/26 Sun 3/29/26 46 Perimeter Batten Boards and Layout 5 days Sun 3/8/26 Thu 3/12/26 37 47 47 Underground Plumbing 5 days Fri 3/13/26 Tue 3/17/26 46 48 48 Dig and Prep Footers 3 days Wed 3/18/26 Fri 3/20/26 47 49 49 Stone, Vapor Barrier, and Reinforcing 2 days Sat 3/21/26 Sun 3/22/26 48 50 50 Pour 4" Slab 2 days Mon 3/23/26 Tue 3/24/26 49 51 0% 0% 0% 0% 14 19 24 1 6 11 16 21 26 31 5 10 15 20 25 30 5 March 2025 April 2025 May 2025 Critical Critical Split Critical Progress Task Split Task Progress Manual Task Start-only Finish-only Duration-only Baseline Baseline Split Baseline Milestone Milestone Summary Progress Summary Manual Summary Project Summary External Tasks External Milestone Inactive Task Inactive Milestone Inactive Summary Deadline Preliminary Baseline Schedule Page 1 96 ID Task Mode Task Name Duration Start Finish Predecessors Resource Names Successors 51 Concrete Cure 5 days Wed 3/25/26 Sun 3/29/26 50 53 52 Building Structure 63 days Mon 3/30/26Sun 5/31/26 53 Structural CMU Walls 10 days Mon 3/30/26 Wed 4/8/26 51 54 54 Set Loose Lintels 3 days Thu 4/9/26 Sat 4/11/26 53 55 55 Grout CMU Walls 5 days Sun 4/12/26 Thu 4/16/26 54 56 56 Cure 5 days Fri 4/17/26 Tue 4/21/26 55 57 57 Set Roof Trusses 5 days Wed 4/22/26 Sun 4/26/26 56 58 58 Set Roof Decking 5 days Mon 4/27/26 Fri 5/1/26 57 59,66 59 Interior NSMF 10 days Sat 5/2/26 Mon 5/11/26 58 60,61,62 60 Interior Plumbing Rough In 10 days Tue 5/12/26 Thu 5/21/26 59 63 61 Interior Mechanical Rough In 10 days Tue 5/12/26 Thu 5/21/26 59 63 62 Interior Electrical Rough In 10 days Tue 5/12/26 Thu 5/21/26 59 63 63 MEP Inspections 5 days Fri 5/22/26 Tue 5/26/26 62,60,61 64,79,80,81 64 Framing Inspection 5 days Wed 5/27/26 Sun 5/31/26 63 74 65 Exterior Finishes 50 days Sat 5/2/26 Sat 6/20/26 66 Roof Insulation 5 days Sat 5/2/26 Wed 5/6/26 58 67 67 Standing Seam Metal Roof and Flashings 5 days Thu 5/7/26 Mon 5/11/26 66 68 68 Gutters 5 days Tue 5/12/26 Sat 5/16/26 67 69 69 Storefront Windows and Doors 10 days Sun 5/17/26 Tue 5/26/26 68 70 70 Brick Veneer 15 days Wed 5/27/26 Wed 6/10/26 69 71,41 71 Metal Trim and Panels 5 days Thu 6/11/26 Mon 6/15/26 70 72 72 Install Overhead Door 5 days Tue 6/16/26 Sat 6/20/26 71 73 Interior Finishes 65 days Wed 5/27/26Thu 7/30/26 74 Insulation 5 days Mon 6/1/26 Fri 6/5/26 64 75 75 Hang Drywall 5 days Sat 6/6/26 Wed 6/10/26 74 76 76 Finish Drywall 10 days Thu 6/11/26 Sat 6/20/26 75 77 77 Primer Coat 5 days Sun 6/21/26 Thu 6/25/26 76 78 78 First Coat of Paint 5 days Fri 6/26/26 Tue 6/30/26 77 79 Overhead Mechanical 10 days Wed 5/27/26 Fri 6/5/26 63 80 Overhead Plumbing 10 days Wed 5/27/26 Fri 6/5/26 63 81 Overhead Electrical 10 days Wed 5/27/26 Fri 6/5/26 63 82 82 Breakroom Millwork 5 days Sat 6/6/26 Wed 6/10/26 81 83 83 Set ACT Grid 5 days Thu 6/11/26 Mon 6/15/26 82 84 84 Set Diffusers 10 days Tue 6/16/26 Thu 6/25/26 83 85 85 Set Lights 10 days Fri 6/26/26 Sun 7/5/26 84 86 86 Overhead MEP Inspections 5 days Mon 7/6/26 Fri 7/10/26 85 87,94 14 19 24 1 6 11 16 21 26 31 5 10 15 20 25 30 5 March 2025 April 2025 May 2025 Critical Critical Split Critical Progress Task Split Task Progress Manual Task Start-only Finish-only Duration-only Baseline Baseline Split Baseline Milestone Milestone Summary Progress Summary Manual Summary Project Summary External Tasks External Milestone Inactive Task Inactive Milestone Inactive Summary Deadline Preliminary Baseline Schedule Page 2 97 ID Task Mode Task Name Duration Start Finish Predecessors Resource Names Successors 87 Drop ACT Tile 5 days Sat 7/11/26 Wed 7/15/26 86 88,90,91 88 Swing Doors and Hardware 5 days Thu 7/16/26 Mon 7/20/26 87 89 89 Trim Out Electrical Walls 5 days Tue 7/21/26 Sat 7/25/26 88 95 90 Tile Floor 5 days Thu 7/16/26 Mon 7/20/26 87 93 91 LVT Flooring 5 days Thu 7/16/26 Mon 7/20/26 87 92 92 Rubber Base 3 days Tue 7/21/26 Thu 7/23/26 91 93 Set Plumbing Fixtures (Bathroom and Breakroom)5 days Tue 7/21/26 Sat 7/25/26 90 94 Set Mechanical Equipment 10 days Sat 7/11/26 Mon 7/20/26 86 95 95 Final Coat of Paint 5 days Sun 7/26/26 Thu 7/30/26 94,89 96 96 Substantial Completion and Closeout 0 days Thu 7/30/26 Thu 7/30/26 95,44 97SS+32 days 97 Final Completion 0 days Mon 8/31/26 Mon 8/31/26 96SS+32 days 14 19 24 1 6 11 16 21 26 31 5 10 15 20 25 30 5 March 2025 April 2025 May 2025 Critical Critical Split Critical Progress Task Split Task Progress Manual Task Start-only Finish-only Duration-only Baseline Baseline Split Baseline Milestone Milestone Summary Progress Summary Manual Summary Project Summary External Tasks External Milestone Inactive Task Inactive Milestone Inactive Summary Deadline Preliminary Baseline Schedule Page 3 98 0% 0% 0% 0% 0% 0% 0% 5 10 15 20 25 30 4 9 14 19 24 29 4 9 14 19 24 29 3 8 13 18 23 28 2 7 12 17 22 27 2 7 12 17 22 27 1 6 11 16 21 26 1 6 11 16 21 26 31 5 May 2025 June 2025 July 2025 August 2025 September 2025 October 2025 November 2025 December 2025 January 2026 Critical Critical Split Critical Progress Task Split Task Progress Manual Task Start-only Finish-only Duration-only Baseline Baseline Split Baseline Milestone Milestone Summary Progress Summary Manual Summary Project Summary External Tasks External Milestone Inactive Task Inactive Milestone Inactive Summary Deadline Preliminary Baseline Schedule Page 4 99 5 10 15 20 25 30 4 9 14 19 24 29 4 9 14 19 24 29 3 8 13 18 23 28 2 7 12 17 22 27 2 7 12 17 22 27 1 6 11 16 21 26 1 6 11 16 21 26 31 5 May 2025 June 2025 July 2025 August 2025 September 2025 October 2025 November 2025 December 2025 January 2026 Critical Critical Split Critical Progress Task Split Task Progress Manual Task Start-only Finish-only Duration-only Baseline Baseline Split Baseline Milestone Milestone Summary Progress Summary Manual Summary Project Summary External Tasks External Milestone Inactive Task Inactive Milestone Inactive Summary Deadline Preliminary Baseline Schedule Page 5 100 5 10 15 20 25 30 4 9 14 19 24 29 4 9 14 19 24 29 3 8 13 18 23 28 2 7 12 17 22 27 2 7 12 17 22 27 1 6 11 16 21 26 1 6 11 16 21 26 31 5 May 2025 June 2025 July 2025 August 2025 September 2025 October 2025 November 2025 December 2025 January 2026 Critical Critical Split Critical Progress Task Split Task Progress Manual Task Start-only Finish-only Duration-only Baseline Baseline Split Baseline Milestone Milestone Summary Progress Summary Manual Summary Project Summary External Tasks External Milestone Inactive Task Inactive Milestone Inactive Summary Deadline Preliminary Baseline Schedule Page 6 101 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 10 15 20 25 30 4 9 14 19 24 1 6 11 16 21 26 31 5 10 15 20 25 30 5 10 15 20 25 30 4 9 14 19 24 29 4 9 14 19 24 29 3 8 13 18 23 28 2 7 12 January 2026 February 2026 March 2026 April 2026 May 2026 June 2026 July 2026 August 2026 September 2026 Critical Critical Split Critical Progress Task Split Task Progress Manual Task Start-only Finish-only Duration-only Baseline Baseline Split Baseline Milestone Milestone Summary Progress Summary Manual Summary Project Summary External Tasks External Milestone Inactive Task Inactive Milestone Inactive Summary Deadline Preliminary Baseline Schedule Page 7 102 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 10 15 20 25 30 4 9 14 19 24 1 6 11 16 21 26 31 5 10 15 20 25 30 5 10 15 20 25 30 4 9 14 19 24 29 4 9 14 19 24 29 3 8 13 18 23 28 2 7 12 January 2026 February 2026 March 2026 April 2026 May 2026 June 2026 July 2026 August 2026 September 2026 Critical Critical Split Critical Progress Task Split Task Progress Manual Task Start-only Finish-only Duration-only Baseline Baseline Split Baseline Milestone Milestone Summary Progress Summary Manual Summary Project Summary External Tasks External Milestone Inactive Task Inactive Milestone Inactive Summary Deadline Preliminary Baseline Schedule Page 8 103 0% 0% 0% 0% 0% 0% 0% 0% 0% 7/30 8/31 10 15 20 25 30 4 9 14 19 24 1 6 11 16 21 26 31 5 10 15 20 25 30 5 10 15 20 25 30 4 9 14 19 24 29 4 9 14 19 24 29 3 8 13 18 23 28 2 7 12 January 2026 February 2026 March 2026 April 2026 May 2026 June 2026 July 2026 August 2026 September 2026 Critical Critical Split Critical Progress Task Split Task Progress Manual Task Start-only Finish-only Duration-only Baseline Baseline Split Baseline Milestone Milestone Summary Progress Summary Manual Summary Project Summary External Tasks External Milestone Inactive Task Inactive Milestone Inactive Summary Deadline Preliminary Baseline Schedule Page 9 104 Crooked Creek WRF Office & Storage Building Project SP107 (;+,%,7I 68%&2175$&7 /,67,1* 105 Crooked Creek – Subcontractors List - 03 Concrete o Goddard Concrete LLC 317 Cashton Dr. Lyman SC 29365 Justin Goddard 864-201-3541 - 04 Masonry o Hahn Masonry PO Box 127 Wallburg NC 27373 Justin Hahn 704-280-7204 o MY Construction 1890 Mt Hope Church Road Salisbury NC 28146 Alfredo Macis-Yanez 704-905-8651 - 05 Misc Steel o Peachland Steel Fabrication 3129 Deep Springs Church Road Peachland NC 28133 Wesley Black 704-272-9295 - 06 Casework o Millwork on 31st 206 West 30th Street Charlotte NC 28206 Jean Paul Chiriboga 704-420-5577 - 07 Standing Seam Metal Roofing o Radco Roofing 162 Lumber Lane Mt Holly NC 28120 Kyle Willocks 704-914-7572 106 - 08 Doors Frames and Hardware o Cook and Boardman LLC 9347 D Ducks Lane Suite A Silverlake Business Park Charlotte NC 28273 Tom Horne 704-334-8683 - 08B Storefront Glazing o GMC Glass and Glazing PO Box 686 Salisbury NC 28145 Kip Huneycutt 704-798-0344 - 09A Metal Stud Framing, Drywall, Acoustical Ceiling Tiles o Coleman Contractors Inc. PO Box 806 Kings Mountain NC 28086 Bob Coleman 704-734-1111 - 09B Flooring and Tile o Bennel Contracting LLC 7013 Gale Force Lane Charlotte NC 28216 Nelson Benitez 704-900-4496 - 09C o Charlotte Paint Co. LLC 1604 Lane Road Mt Holly NC 28120 Matt Starnes 704-827-1391 - 10 Specialties o Cook and Boardman LLC 9347 D Ducks Lane Suite A Silverlake Business Park Charlotte NC 28273 Tom Horne 704-334-8683 107 - 22 Plumbing o South End Plumbing II, LLC 1069 Van Buren Ave Indian Trail NC 28079 Brady Oaks 704-989-7705 - 23 HVAC o MK Mechanical Commercial HVAC Services 521 Eagleton Downs Dr. Suite F Pineville NC 28134 Chris Cothran 704-582-7858 - 26 Electrical o Arc Electric Company of Indian Trail PO Box 519 Indian Trail NC 28079 Caylin Turner 704-821-7005 - 31 Site Work o Mugo Gravel and Grading LLC 2600 Concord Parkway South Concord NC 28027 William Cranford 704-782-3478 108 Crooked Creek WRF Office & Storage Building Project SP107 (;+,%,7J $668037,21/2* 109 Crooked Creek – Assumptions List 1) Alternate 1 is accepted into this contract at the value of $56,500.00. Alternate 1 is for the construction of the emergency egress driveway to the adjacent property. 2) This Lump Sum carries a Construction Contingency of $39,000.00. 3) The Preconstruction Services Phase 1 Contract has a remaining balance of $46,971.00 in allowances and contingency. This is being deducted from the contract total and is reflected in the Exhibit D total. 4) $5,000 Communication allowance 5) Price Includes Permit Fees 6) Price Includes P&P Bond 7) Prices Includes all necessary insurance and fees 8) Price does not include 3rd Party Testing of materials 110 RESOLUTION OF THE UNION COUNTY BOARD OF COMMISSIONERS PROVIDING NOTICE OF CROOKED CREEK WRF OFFICE AND STORAGE BUILDING PROJECT CONSTRUCTION WHEREAS, pursuant to G.S § 153A-457, a county shall notify property owners and adjacent property owners prior to commencement of any construction project by the county; and WHEREAS, G.S. § 153A-457 provides that notice of a county construction project is deemed sufficient if notice of the construction project is given in any open meeting of the county prior to the commencement of the construction project; and WHEREAS, the Union County Board of Commissioners desires to give notice of construction of the Crooked Creek WRF Office and Storage Building project prior to commencement of project construction as required by G.S. § 153A-457. NOW, THEREFORE, BE IT RESOLVED BY THE Union County Board of Commissioners that: 1. Union County may commence construction of the Crooked Creek WRF Office and Storage Building project on property as shown on the attached map after the award date of the construction contract for the project. 2. This resolution and notice is adopted in accordance with the construction notice requirements of G.S. § 153A-457. Adopted this the 2nd day of March, 2026. Attest: Lynn West Brian Helms Clerk to the Board Chair, Union County Board of Commissioners 111 112 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-134 Agenda Date:3/2/2026 TITLE:..title City of Monroe Request to Provide Water Service INFORMATION CONTACT: John Shutak, Union County Water, Engineering Director, 704-283-3651 ACTION REQUESTED: Approve the request from the City of Monroe to provide water service to Parcel 08-303-015B located at 2003 Willis Long Rd. PRIOR BOARD ACTIONS: None. BACKGROUND: City of Monroe recently received a request for outside city service located at 2003 Willis Long Rd (see attached exhibit). Parcel 08-303-015B is requesting water service to serve property. The City of Monroe has indicated that they are prepared to serve the property with water, as an outside City customer, if approval is granted from Union County. Our water and sewer service agreement with the City of Monroe prohibits the City from providing service outside the City limits without the express, written approval of the Board of County Commissioners. Union County does not have any water infrastructure in the area to serve the property and has no objection to the City providing water service to this property. FINANCIAL IMPACT: None. Union County, NC Printed on 2/20/2026Page 1 of 1 powered by Legistar™113 114 115 1821 1709 2616 2110 3705 1907 1816 2616 2006 2003 2002 1806 1718 1724 1712 1812 3718 3804 Union County Water GIS Sources: Esri, Vantor, Airbus DS, USGS, NGA, NASA, CGIAR, N Robinson, NCEAS, NLS, OS, NMA, Geodatastyrelsen, Rijkswaterstaat, GSA, Geoland, FEMA, Intermap, and the GIS user community, Esri Community Maps Contributors, mecknc, State of North Carolina DOT, © OpenStreetMap, Microsoft, Esri, TomTom, Garmin, SafeGraph, GeoTechnologies, Inc, METI/ Address Labels Parcels 2/18/2026, 12:49:14 PM 0 0.06 0.120.03 mi 0 0.1 0.20.05 km 1:4,514 UCPW This information is presented "as is" and without warranties. Union County does not assume any responsibility for any decisions that may arise from the use of this data. The map will not be resold or 116 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-110 Agenda Date:3/2/2026 TITLE:..title Grant Application - Golden LEAF Foundation Open Grants - Food Hub Distribution INFORMATION CONTACT: Andrew Baucom, Cooperative Extension, Director, 704-283-3738 ACTION REQUESTED: Authorize the County Manager to submit the associated grant application and make necessary assurances and certifications associated with the grant application as substantially consistent with this agenda item, which includes the authorization to execute documents related to award of the grant and budget funds as appropriate. PRIOR BOARD ACTIONS: None. BACKGROUND: The Golden LEAF Foundation provides Open Grant funding to advance priority areas, including the expansion of agricultural markets. We seek to apply for funding to grow the Food Hub program through the purchase of a refrigerated van to increase agricultural distribution and commercial refrigeration to expand Food Hub services to the Southwest Regional Library. FINANCIAL IMPACT: There is no County match required for this grant so no cost to the County. The grant amount requested is anticipated to be $150,000, pending final estimates. Union County, NC Printed on 2/17/2026Page 1 of 1 powered by Legistar™117 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-131 Agenda Date:3/2/2026 TITLE:..title Grant Application - FY2026 Youth Prevention Education Research Grant Program INFORMATION CONTACT: Ashley Lantz, Human Services Agency - Department of Social Services, Director, 704-296-4380 ACTION REQUESTED: Authorize the County Manager to submit the associated grant application and make necessary assurances and certifications associated with the grant application as substantially consistent with this agenda item, which includes the authorization to execute documents related to award of the grant and budget funds as appropriate. PRIOR BOARD ACTIONS: None. BACKGROUND: The Human Services Agency’s Department of Social Services Behavioral Health Collaborative (BHC) wishes to apply for FY2026 North Carolina Problem Gambling Program Youth Prevention Education Research Grant. This program is available to middle schools, high schools, and at-risk community- based programs in North Carolina. It is delivered in a 10-module curriculum over six weeks, and the grant money allows instructors to be trained, provided technical support and given the materials needed to implement the program. This program would be implemented through a partnership with a BHC School Social Worker and a UCPS co-instructor, in the fall or winter of the 2026-27 school year at Weddington High School. Data will be collected anonymously across three time points for those exposed to the curriculum as a part of Ninth Grade Health and Physical Education. The North Carolina Problem Gambling Program addresses youth problem gambling as part of a broader effort to prevent high-risk behaviors among young people. The program educates students about how their environments - social, physical, and digital - can create toxic stress. This stress impairs critical thinking and emotional regulation, often leading young people to develop unhealthy coping mechanisms. Over time, these patterns can evolve into harmful behaviors and addictions that compromise brain health. Through an evidence-informed curriculum, students explore the neuroscience behind both healthy and unhealthy behaviors and environments. By understanding the science of stress, decision-making, and addiction, students gain tools to make healthier choices and build resilience. The exact funding amount to be requested will be determined once the grant application packet is received on Thursday, February 19,2026. The awarded amount will be used for instructor training Union County, NC Printed on 2/20/2026Page 1 of 2 powered by Legistar™118 File #:26-131 Agenda Date:3/2/2026 fees, supplies needed for parent and community outreach and classroom supplies as outlined in grant application. The FY2026 North Carolina Problem Gambling Program Youth Prevention Education Research Grant application is due March 15, 2026. The contract submission deadline is April 30, 2026 with receipt of the award on June 1, 2026. FINANCIAL IMPACT: Grants are available for up to $10,000 to implement the curriculum, participate in research, and engage in a parent-focused community outreach activity. There would not be a financial cost to Union County. Union County, NC Printed on 2/20/2026Page 2 of 2 powered by Legistar™119 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-126 Agenda Date:3/2/2026 TITLE:..title Bid Award - Walden Pond Dredge Project INFORMATION CONTACT: Alan Aldridge, Soil & Water Conservation, District Director, 704-324-9225 ACTION REQUESTED: 1) Award contract to Merrell Bros, Inc. and 2) authorize the County Manager to i) negotiate and execute an agreement substantially consistent with this agenda item, ii) exercise any renewal or extension term options set forth in the agreement, and iii) terminate the agreement if deemed in the best interest of the County, each in the County Manager's discretion. PRIOR BOARD ACTIONS: None. BACKGROUND: Walden Pond HOA received funding from the Shallow Draft Navigation Channel and Aquatic Weed Fund (NC DEQ) to remove 6,100 cubic feet of sediment in one of its 3 retention ponds. FINANCIAL IMPACT: $788,745.85 to be reimbursed by the State of NC (DEQ) following successful completion of the project. Union County, NC Printed on 2/24/2026Page 1 of 1 powered by Legistar™120 Prepared by: Gavel & Dorn Engineering, PLLC 6730 Freedom Drive Charlotte, NC 28214 NC License No. C-0381 U N I O N C O U N T Y, N O R T H C A R O L I N A D E P A R T M E N T O F P U B L I C W O R K Invitation for Bid No. 2026-037 Walden Pond Dredge Project Due Date: November 25, 2025 Time: 2:00 PM Local Time Receipt Location: Union County Procurement Department 610 Patton Avenue Monroe, NC 28110 Procurement Representative: Vicky Watts, CLGPO Senior Procurement Specialist Procurement Department (704) 283-3601 vicky.watts@unioncountync.gov 121 ENGINEER’S SEAL PROJECT NAME: WALDEN POND DREDGE PROJECT UNION COUNTY PROJECT NUMBER: Prepared for the Union County, North Carolina. Prepared by: Gavel & Dorn Engineering, PLLC 6730 Freedom Drive, Charlotte, North Carolina 28037 License No. P-0601 122 UNION COUNTY, NORTH CAROLINA ADVERTISEMENT FOR BIDS WALDEN POND DREDGE PROJECT C-111 Rev. 10/28/25 - 1 - WALDEN POND DREDGE PROJECT IFB# 2026-037 Pursuant to North Carolina General Statutes (NCGS) 143-128 and 143-129, sealed Bids for the construction of the WALDEN POND DREDGE PROJECT will be received by the Union County Procurement Department until 2:00 PM on Tuesday, November 25, 2025, at the Union County Procurement Department, 610 Patton Avenue, Monroe, NC 28110 at which time the Bids will be publicly opened and read aloud. Late bids will not be accepted. If a Bid is sent by mail or other delivery system, the sealed envelope containing the Bid shall be enclosed in a separate package plainly marked on the outside with the notation “BID ENCLOSED – 2026-037” and shall be addressed to Union County Procurement Department, Attn: Vicky Watts, 610 Patton Avenue, Monroe, NC 28110. The Project consists of constructing the following: 1. Dredging of approximately 7000 CY of accumulated sediment from Walden Pond. 2. Miscellaneous civil/site work including storm drain piping, grading, erosion control, paving and other miscellaneous work; 3. Miscellaneous restoration activities. Bids will be received for a single prime Contract. Bids shall be on a unit price basis as indicated in the Bidding Documents. Bidders are hereby notified that they must be properly licensed as required by Chapter 87 of the North Carolina General Statutes. The Issuing Office for the Bidding Documents is: Gavel & Dorn Engineering, PLLC, 6730 Freedom Drive, Charlotte, North Carolina 28214, at telephone (704) 919-1900 or (704) 483-2054, email awiley@gaveldorn.com. All questions about the meaning or intent of the Bidding Documents are to be submitted in writing via email to the Procurement contact person listed on the cover page (vicky.watts@unioncountync.gov ). Deadline for questions is November 14, 2025, at 5:00 PM local time. Questions will be addressed via Addenda no later than 3 calendar days prior to bid date. Prospective Bidders may examine the Bidding Documents at the Issuing Office or at the Union County Procurement Department at 610 Patton Avenue, Monroe, North Carolina 28110 on Mondays through Fridays between the hours of 9:00 am and 5:00 pm and may obtain copies of the Bidding Documents from the Issuing Office as described below. Obtaining the Bidding Documents Bidding Documents may be obtained in printed or digital form from Duncan Parnell’s bid room at https://bidroom.duncan-parnell.com/ for the non-refundable price as listed on their website. All Bidding Documents can be viewed in Duncan Parnell’s bid room at no cost. Prospective bidders shall purchase Bidding Documents directly through Duncan Parnell to be considered an official plan holder. Addenda will only be notified to those buying full sets from Duncan Parnell via their bid room. The cost of bid documents and shipping is non-refundable. Neither Owner nor Engineer will be responsible for full or partial sets of Bidding Documents, including any Addenda, obtained from any other source. Partial sets of Bidding Documents will not be available. All payments are to be made to Duncan Parnell, via their bid room at https://bidroom.duncan-parnell.com/. If assistance ordering or getting registered is required, email constech@Duncan-Parnell.com or 704-526-1856. 123 IFB 2026-037 C-111 Walden Pond Dredge Project - 2 - Rev: 10/28/25 A Non-Mandatory Pre-Bid Conference and Site Visit will be held on Wednesday, November 12, 2025 at 2:00 PM at the project site, 9027 Yellow Pine Ct., Waxhaw, NC. Representatives from Union County and the Engineer will be present. Attendance at this meeting is strongly encouraged. Bidders are required to provide a non-collusion affidavit, as set forth in the bidding documents. As provided by statute, a deposit of cash, cashier’s check or certified check on some bank or trust company insured by the Federal Deposit insurance Company, or a bid bond executed by corporate surety licensed under the laws of North Carolina to execute such bonds in the amount of 5% of the bid must accompany each bid. The payee shall be “Union County”. Said deposit shall guarantee that the Agreement will be entered into by the successful bidder if award is made. Such deposit may be held by Union County until the successful bidder has executed and delivered all required Contract documents to Union County. Union County reserves the right to reject any or all bids, including without limitation, nonconforming, nonresponsive, unbalanced, or conditional Bids. Owner further reserves the right to reject the Bid and Bidder whom they find, after reasonable inquiry and evaluation, to not be responsible. Owner may also reject the Bid and Bidder if the Owner believes that it would not be in the best interest of the Project to make an award to that Bidder. Owner also reserves the right to waive all informalities and technicalities not involving price, time, or changes in the Work and to negotiate, as allowed by law, contract terms with the Successful Bidder. Union County encourages good faith effort outreach as described in the Union County MBE and Small Business outreach plan. Compliance with Union County Minority and Small Business Guidelines and Outreach Plan goals apply. Bidders shall submit a completed Identification of HUB Certified/Minority Business Participation form and either an Affidavit A or Affidavit B, as applicable along with their Bid. 124 Invitation for Bid No. 2026-037 Walden Pond Dredge Project ADDENDUM No. 1 ISSUE DATE: November 3, 2025 Responding Offerors on this project are hereby notified that this Addendum shall be made a part of the above named IFB document. The following items add to, modify, and/or clarify the IFB documents and shall have the full force and effect of the original Documents. This Addendum shall be acknowledged by the Offeror in the IFB document. 125 Addendum No. 1 November 3, 2025 Gavel & Dorn Engineering, PLLC Page 1 of 2 Union County, North Carolina WALDEN POND DREDGE PROJECT INVITATION FOR BID NO. 026-037 November 3, 2025 To: All Holders of Contract Documents Subject: Addendum No. 1 There will be no goals or requirements for minority participation in the project. As per instructions below, please make the following revisions/changes to the contract documents: Contract Documents and Technical Specifications 1. Table of Contents STRIKE THROUGH the following sections which are to be removed from the Project Manual: • “Minority and Small Business Guidelines and Outreach Plan” • “Affidavit A – Listing of Good Faith Efforts” • “Affidavit B – Intent to Perform Contract with Own Workforce” • “Affidavit C – Portion of the Work to be Performed by Minority Firms” • “Affidavit D – Good Faith Efforts” 2. C-111 Advertisement for Bids STRIKE THROUGH the final paragraph related to minority participation. 3. C-200 Instructions to Bidders STRIKE THROUGH Article 22 in its entirety. 4. Minority and Small Business Guidelines and Outreach Plan DELETE this section in its entirety. 5. C-410 Bid Form STRIKE THROUGH Article 7 7.01 (H). 6. DELETE the following Sections: • Identification of HUB Certified/Minority Business Participation • Affidavit A – Listing of Good Faith Efforts • Affidavit B – Intent to Perform Contract with Own Workforce • Affidavit C – Portion of the Work to be Performed by Minority Firms • Affidavit D – Good Faith Efforts 126 Addendum No. 1 November 3, 2025 Gavel & Dorn Engineering, PLLC Page 2 of 2 7. C-700 Standard General Conditions of Project STRIKE THROUGH Section 17.11 Minority Participation Attachments to Addendum 1 1. NONE END OF ADDENDUM 1 127 Invitation for Bid No. 2026-037 Walden Pond Dredge Project ADDENDUM No. 2 ISSUE DATE: November 19, 2025 Responding Offerors on this project are hereby notified that this Addendum shall be made a part of the above named IFB document. The following items add to, modify, and/or clarify the IFB documents and shall have the full force and effect of the original Documents. This Addendum shall be acknowledged by the Offeror in the IFB document. 128 Addendum No. 2 November 18, 2025 Gavel & Dorn Engineering, PLLC Page 1 of 2 Union County, North Carolina WALDEN POND DREDGE PROJECT INVITATION FOR BID NO. 026-037 To: All Holders of Contract Documents Subject: Addendum No. 2 Please make the following revisions/changes to the contract documents: Contract Documents and Technical Specifications 1. SP-05 Pond Dredging: • Section 3.0 REPLACE “disposal area” with “dredge area” 2. SP-04 Pond Dewatering: • Section 1.0 ADD the following paragraph after the second paragraph. “Bypass pumping may be used where necessary provided all work is completed within the confines and constraints of the work area. If bypass pumping is intended to be utilized outside of those work hours allowed by the Contract documents, all equipment (pump, generator, etc.) shall be comply with the Union County noise ordinance and be quiet run pumps.” Section 2.0 (2) ADD the following sentence after the first sentence. “All equipment (pump, generator, etc.) shall be comply with the Union County noise ordinance and be quiet run pumps.” Responses to Questions and Clarifications Question: Could I please be added to the email list regarding information for the Walden Pond Dredge project? Response: All communication will be through the Duncan Parnell Bid Room. Bidders must be on list of Plan Holders to receive the communications. No separate email list will be kept. Question: Will the Owner please share the engineer’s estimate or the County’s budget with the prospective bidders? Response: Estimated construction budget is $800,000. The project has received a State grant for the project with total remaining funding of $920K. However, these remaining funds will be utilized to pay project administration costs and other miscellaneous costs. Final budget will be adjusted to ensure utilization of all funds. Question: Will the County allow the contractor to perform the dredging mechanically from a barge instead of draining to dredge? Response: Dredging mechanically from a barge will be allowed provided work is completed within the confines and constraints of the work area and easements. 129 Addendum No. 2 November 18, 2025 Gavel & Dorn Engineering, PLLC Page 2 of 2 Question: 3.0 MEASUREMENT AND PAYMENT: Pond Dredging will be measured and paid for in cubic yards of materials, based on pre-construction, interim and post-construction surveys of the disposal area. It says surveys of the disposal area… do you mean surveys of the dredge area? Response: That is correct. This will be revised via Addendum. Question: If we are allowed to leave the water in place and dredge from a barge, is wildlife relocation still necessary? Response: No, wildlife relocation will not be required if the pond is not lowered. As discussed at the pre-bid, wildlife relocation is not anticipated to be required even if drawing down the pond. It is to be considered a contingency item and a determination on need will be made during construction. Question: When does the County anticipate a notice to proceed/project commencement? Response: The NTP would be anticipated in January, 2026 at the earliest. However, that NTP may be adjusted based on Contractor request to start the project later in the Spring. Question: Can you tell me if this project is mechanical or hydraulic dredging? Response: It is anticipated that mechanical dredging would be utilized. However, either method would be allowed provided work was completed within the confines and constraints of the work area. Question: Can a bypass pump be used at the upper end of the work area near the HOA bridge to pump incoming water around the work area. Response: Bypass pumping may be used at the upper end of the work area provided all work is completed within the confines and constraints of the work area. If bypass pumping is intended to be utilized outside of those work hours allowed by the Contract documents, all equipment (pump, generator, etc.) shall be comply with the Union County noise ordinance and be quiet run pumps. This will be revised via Addendum. Question: Can a copy of the recorded easements and any other agreements between property owners be distributed by 11/14/25. Response: Owners will be granting a Temporary Right of Entry for Construction. A draft version of the Right of Entry is included as an attachment. Temporary Rights of Entry for Construction will be obtained prior to construction. Question: Does the material that’s being hauled offsite have to go to a permitted site. Response: Yes. All spoils shall comply with applicable State regulations. As per Note 12 of Project Erosion Control Notes: “Any Off-Site Borrow And Waste Required For This Project Must Come From A Site With An Approved Erosion Control Plan, A Site Regulated Under The Mining Act Of 1971, Or A Landfill Regulated By The Division Of Solid Waste Management. Trash/Debris From Demolition 130 Addendum No. 2 November 18, 2025 Gavel & Dorn Engineering, PLLC Page 3 of 2 Activities Or Generated By Any Activities On Site Must Be Disposed Of At A Facility Regulated By The Division Of Solid Waste Management Or Per Division Of Solid Waste Management Or Division Of Water Resources Rules And Regulations.” Question: Will the Engineer layout the LOD’s along the banks of the pond and all ingress and egress points needed to access the work. Response: All work will be completed within the Temporary Right of Entry for Construction as delineated on the plan. The Temporary Right of Entry is approximate and will be confirmed during an initial walkthrough prior to construction with the County and Engineer. No staking of the Temporary Right of Entry is expected to be required. Attachments to Addendum 2 1.Draft Temporary Right of Entry for Construction 2. Pre-Bid Sign In Sheet END OF ADDENDUM 2 131 Drafted by & Return to: Union County Public Works, 500 North Main Street, Suite 500, Monroe NC 28112-4730 Affecting Tax Parcel: TAX ID: XXXXXXXX Property Address: XXXX ROAD TOWN, NC ZIP TEMPORARY RIGHT-OF-ENTRY FOR CONSTRUCTION DATE: DATE GRANTOR: NAME GRANTEE: UNION COUNTY, a political subdivision of North Carolina Address: c/o Union County Government 500 North Main Street, Suite 500 Monroe, NC 28112-4730 This TEMPORARY RIGHT-OF-ENTRY FOR CONSTRUCTION, covering the property particularly described in Paragraph 2 below has been executed and delivered to the Grantee, Union County, hereinafter referred to as the “County”. The County and Grantor mutually agree as follows: 1. The parties have herein set forth the whole of their agreement related to temporary right-of-entry for construction. The performance of this agreement constitutes the entire consideration for said document and shall relieve the County of all further obligation or claims related to the construction of the Grantor Requested Improvements described in Paragraph 2 below. 2. Permission is hereby granted to the County or its authorized agent, without monetary consideration, to enter upon Grantor's land where necessary, within that certain area of property shown outlined in gray and highlighted in yellow on the map marked Exhibit "1," attached hereto and incorporated herein by reference, for the purpose of dredging of Walden Pond. Grantor agrees that such connection is a benefit to Grantor and is consideration for Grantor’s execution of this Agreement. County agrees to leave the property in as good condition as before completion of the Grantor Requested Improvements. 3. This Temporary Right-Of-Entry For Construction shall terminate upon completion of the project known as Walden Pond Dredge Project. 5. The undersigned Grantor warrant(s) that they are the owner(s) in fee simple of the property affected by this Temporary Right-Of-Entry For Construction as described in Paragraph 2 above and that they have the exclusive right to grant this Temporary Right-Of-Entry For Construction. By: Grantor 132 _____________________________________________________________________________________ SEAL-STAMP ACKNOWLEDGEMENT FOR INDIVIDUALS (use only black ink) STATE OF NORTH CAROLINA COUNTY I, a Notary Public of the County and State aforesaid, certify that , Grantor, personally appeared before me this day and acknowledged the execution of the foregoing instrument. Witness my hand and official stamp or seal, this day of , 20 . (My commission expires) (NOTARY PUBLIC) 133 134 135 Prepared by: Gavel & Dorn Engineering, PLLC 6730 Freedom Drive Charlotte, NC 28214 NC License No. C-0381 U N IO N C OU N T Y, N OR T H C A R OL I N A D E P A R TM E N T O F P U B L I C WO R K Invitation for Bid No. 2026-037Rebid Walden Pond Dredge Project Due Date: December 16, 2025 Time: 3:00 PM Local Time Receipt Location: Union County Procurement Department 610 Patton Avenue Monroe, NC 28110 Procurement Representative: Corey Brooks, CLGPO Senior Procurement Specialist Procurement Department (704) 283-3683 Corey.Brooks@unioncountync.gov 136 ENGINEER’S SEAL PROJECT NAME: WALDEN POND DREDGE PROJECT UNION COUNTY PROJECT NUMBER: Prepared for the Union County, North Carolina. Prepared by: Gavel & Dorn Engineering, PLLC 6730 Freedom Drive, Charlotte, North Carolina 28037 License No. P-0601 137 WALDEN POND DREDGE PROJECT C-111 Rev. 10/28/25 -1 - UNION COUNTY, NORTH CAROLINA ADVERTISEMENT FOR BIDS WALDEN POND DREDGE PROJECT IFB# 2026-037 Rebid Pursuant to North Carolina General Statutes (NCGS) 143-128 and 143-129, sealed Bids for the construction of the WALDEN POND DREDGE PROJECT will be received by the Union County Procurement Department until 3:00 PM on Tuesday, December 16, 2025 at the Union County Procurement Department, 610 Patton Avenue, Monroe, NC 28110 at which time the Bids will be publicly opened and read aloud. Late bids will not be accepted. If a Bid is sent by mail or other delivery system, the sealed envelope containing the Bid shall be enclosed in a separate package plainly marked on the outside with the notation “BID ENCLOSED – 2026-037Rebid” and shall be addressed to Union County Procurement Department, Attn: Corey Brooks, 610 Patton Avenue, Monroe, NC 28110. The Project consists of constructing the following: 1. Dredging of approximately 7000 CY of accumulated sediment from Walden Pond. 2.Miscellaneous civil/site work including storm drain piping, grading, erosion control, paving and other miscellaneous work; 3.Miscellaneous restoration activities. Bids will be received for a single prime Contract. Bids shall be on a unit price basis as indicated in the Bidding Documents. Bidders are hereby notified that they must be properly licensed as required by Chapter 87 of the North Carolina General Statutes. The Issuing Office for the Bidding Documents is: Gavel & Dorn Engineering, PLLC, 6730 Freedom Drive, Charlotte, North Carolina 28214, at telephone (704) 919-1900 or (704) 483-2054, email awiley@gaveldorn.com. All questions about the meaning or intent of the Bidding Documents are to be submitted in writing via email to the Procurement contact person listed on the cover page (vicky.watts@unioncountync.gov ). Deadline for questions is November 14, 2025, at 5:00 PM local time. Questions will be addressed via Addenda no later than 3 calendar days prior to bid date. Prospective Bidders may examine the Bidding Documents at the Issuing Office or at the Union County Procurement Department at 610 Patton Avenue, Monroe, North Carolina 28110 on Mondays through Fridays between the hours of 9:00 am and 5:00 pm and may obtain copies of the Bidding Documents from the Issuing Office as described below. Obtaining the Bidding Documents Bidding Documents may be obtained in printed or digital form from Duncan Parnell’s bid room at https://bidroom.duncan-parnell.com/ for the non-refundable price as listed on their website. All Bidding Documents can be viewed in Duncan Parnell’s bid room at no cost. Prospective bidders shall purchase Bidding Documents directly through Duncan Parnell to be considered an official plan holder. Addenda will only be notified to those buying full sets from Duncan Parnell via their bid room. The cost of bid documents and shipping is non-refundable. Neither Owner nor Engineer will be responsible for full or partial sets of Bidding Documents, including any Addenda, obtained from any other source. Partial sets of Bidding Documents will not be available. All payments are to be made to Duncan Parnell, via their bid room at https://bidroom.duncan-parnell.com/. If assistance ordering or getting registered is required, email constech@Duncan-Parnell.com or 704-526-1856. 138 IFB 2026-037 C-111 Walden Pond Dredge Project -2 - Rev: 10/28/25 A Non-Mandatory Pre-Bid Conference and Site Visit will be held on Wednesday, November 12, 2025 at 2:00 PM at the project site, 9027 Yellow Pine Ct., Waxhaw, NC. Representatives from Union County and the Engineer will be present. Attendance at this meeting is strongly encouraged. Bidders are required to provide a non-collusion affidavit, as set forth in the bidding documents. As provided by statute, a deposit of cash, cashier’s check or certified check on some bank or trust company insured by the Federal Deposit insurance Company, or a bid bond executed by corporate surety licensed under the laws of North Carolina to execute such bonds in the amount of 5% of the bid must accompany each bid. The payee shall be “Union County”. Said deposit shall guarantee that the Agreement will be entered into by the successful bidder if award is made. Such deposit may be held by Union County until the successful bidder has executed and delivered all required Contract documents to Union County. Union County reserves the right to reject any or all bids, including without limitation, nonconforming, nonresponsive, unbalanced, or conditional Bids. Owner further reserves the right to reject the Bid and Bidder whom they find, after reasonable inquiry and evaluation, to not be responsible. Owner may also reject the Bid and Bidder if the Owner believes that it would not be in the best interest of the Project to make an award to that Bidder. Owner also reserves the right to waive all informalities and technicalities not involving price, time, or changes in the Work and to negotiate, as allowed by law, contract terms with the Successful Bidder. Union County encourages good faith effort outreach as described in the Union County MBE and Small Business outreach plan. Compliance with Union County Minority and Small Business Guidelines and Outreach Plan goals apply. Bidders shall submit a completed Identification of HUB Certified/Minority Business Participation form and either an Affidavit A or Affidavit B, as applicable along with their Bid. 139 December 22, 2025 VIA EMAIL Alan Aldridge Union County Soil & Water Conservation District 3230 Presson Road Suite B Monroe, NC 28112 RE: Recommendation to Award Walden Pond Dredge Project (IFB# 2026-037) Mr. Aldridge, We have reviewed the bids received on December 16, 2025 and attached a tabulation of the bids for your review and reference. Four bids were received during the bid opening, and all were responsive to the requirements of the bidding documents. The lowest overall bid was submitted by Merrell Bros, Inc. (Merrell) in the amount of $788,745.85. We have reviewed several of Merrell’s references and confirmed their suitability to perform the work. Merrell is appropriately licensed contractor in North Carolina and in good standing with the North Carolina Secretary of State. Therefore, G&D recommends award to Merrell Bros, Inc. in the amount cited in their bid of $788,745.85. We are available to discuss with you any questions that may arise as you review this tabulation. Sincerely, GAVEL & DORN ENGINEERING, PLLC Sean Mayo, PE Partner Attachments: Bid Tabulation Summary Bid Tabulation 140 Union County, North CarolinaProcurement Conference Room, 610 Patton Ave, Monroe, NCJAddenda Acknow. Bid Security Contractor's LicenseTotal BidY Y76231$788,745.85YY85918$1,144,594.002 of 3YSubmitted evidence of bidder's ability to obtain a State Contractor's License$1,871,012.40YY101332$2,822,275.00____________________________________________________________________________________________________Company NameElite Enfrastructure Group LLCBid Opening TabulationIFB 2026-037 Rebid Walden Pond Dredge ProjectDecember 16, 2025 3:00 PMMerrel Bros., Inc.SOLitude Lake ManagementI hereby certify that the above information is a true and correct (to the best of my knowledge) tabulation of bids received December 16, 2025. Sean Mayo, PEFosselman Construction LLC141 ITEMSECTIONITEM DESCRIPTIONQTY. UNIT UNIT PRICEEXTENDED AMOUNT UNIT PRICEEXTENDED AMOUNT UNIT PRICEEXTENDED AMOUNT UNIT PRICEEXTENDED AMOUNT1 800 Mobilization 1 LS 100,000$ 100,000$ 16,500$ 16,500$ 108,675$ 108,675$ 51,293$ 51,293$ 2SP‐01 Comprehensive Grading1 LS 250,000$ 250,000$ 20,416$ 20,416$ 17,500$ 17,500$ 204,347$ 204,347$ 3SP‐02 Erosion Control1 LS 60,000$ 60,000$ 6,688$ 6,688$ 12,875$ 12,875$ 21,757$ 21,757$ 4SP‐03 Selective Tree Removal, 6"‐18"2 EA 500$ 1,000$ 2,750$ 5,500$ 3,750$ 7,500$ 1,143.20$ 2,286.40$ 5SP‐03 Selective Tree Removal, >18"‐30"2 EA 500$ 1,000$ 2,750$ 5,500$ 5,250$ 10,500$ 2,858$ 5,716$ 6801 Construction Surveying (Bathymetric)1 LS‐$ ‐$ 12,000$ 12,000$ 39,000$ 39,000$ 10,000$ 10,000$ 7310 4" HDPE Storm Drain Pipe100 LF15$ 1,500$ 62$ 6,200$ 71.25$ 7,125.00$ 28.58$ 2,858.00$ 8310 18" Double Wall HDPE Storm Drain Pipe240 LF 175$ 42,000$ 84$ 20,160$ 78.69$ 18,885.60$ 117$ 28,080$ 9226 Unclassified Excavation150 CY 175$ 26,250$ 232$ 34,800$ 46.55$ 6,982.50$ 93$ 13,950$ 10230 Borrow Excavation100 CY45$ 4,500$ 22$ 2,200$ 46.55$ 4,655.00$ 93$ 9,300$ 11SP‐04 Pond Dewatering1 LS 100,000$ 100,000$ 180,000$ 180,000$ ‐$ ‐$ ‐$ ‐$ 12SP‐05 Aquatic Wildlife Relocation1 LS 5,000$ 5,000$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 13SP‐05 Pond Dredging7000 CY 300$ 2,100,000$ 100$ 700,000$ 60.56$ 423,920.00$ 199$ 1,393,000$ 14 876 Riprap (Class A, Class B, Class I & Class II)225 TN 125$ 28,125$ 132$ 29,700$ 125.65$ 28,271.25$ 107$ 24,075$ 15876 Geotextile for Drainage 290 SY10$ 2,900$ 17$ 4,930$ 9.85$ 2,856.50$ 15$ 4,350$ 16SP‐06 NCDOT Road Restoration Allowance1 ALLW 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 2,822,275$ 1,144,594$ 788,745.85$ 1,871,012.40$ 17 607 Milling Asphalt Pavement, 0.0" to 3.0"SY15$ 29.16$ 92.00$ 18610 Asphalt Concrete Surface Course, Type S 9.5BTN300$ 112.86$ 329.00$ 19620 Asphalt Binder for Plant MixTN1,000$ 637.28$ 1,337.00$ ____________________________________________________________________________________________________Sean Mayo, PEI hereby certify that the above information is a true and correct (to the best of my knowledge) tabulation of bids received December 16, 2025. Unit prices quoted and accepted shall apply throughout the life of the contract, except as otherwise specifically noted. Unit prices shall be applied, as appropriate, to compute the total value of changes in the base bid quantity of the work in accordance with the contract documents. Union County, North CarolinaUNIT PRICES85918Y8811 W 500 NKokomo, IN 4690176231Y1253 Jensen Drive, Ste. 103Virginia Beach, VA 23451Submitted evidence of bidder's ability1 & 2BID FORMWalden Pond Dredge ProjectTuesday, December 16, 2025 @ 3:00PMTotal BidBidder Name: Elite Infrastructure Group LLC Fosselman Construction LLC Merrell Bros., Inc. SOLitude Lake ManagementAddressLicense NumberAddenda AcknowledgedYPO Box 827Monroe, NC 2811110133210700 Sikes Pl, Suite 140Charlotte, NC 28277Gavel & Dorn Engineering12/23/2025142 Know what's R below.before you digCallKnow what's R below.before you digCall Gavel & Dorn Engineering, PLLC 6730 Freedom Drive, Charlotte, NC 28214 704-919-1900 License No. P-0601 PLANS PREPARED BY: SEAN MAYO, PE PHONE: 704-919-1900 PROJECT OWNER: SEAN MAYO, PE GAVEL & DORN ENGINEERING, PLLC PROJECT MANAGER 6730 FREEDOM DR. CHARLOTTE, NC 28214 PHONE: 704-919-1900 EMAIL: SMAYO@GAVELDORN.COM C-0 10/1/2024 NE W T O W N R DCRANE RDPROVIDENCE RD SWINGAR D R D YELLOW PINE CTSA N D Y P O N D L N ROSECLIFF DR PROPOSED SITE 143 10/3/2024UNION COUNTY SOIL & WATER CONSERVATION DISTRICT UNION COUNTY, NORTH CAROLINA WALDEN POND SEDIMENT REMOVAL PROJECTSMMKAWTBD 6730 Freedom Drive Charlotte, NC 28214 704-919-1900 License No. P-0601 Gavel & Dorn Engineering, PLLC 10/8/2024 3:19 PM S:\PROJECTS\UNION COUNTY\WALDEN POND DREDGING\CAD\PLAN SHEETS\NOTES.DWG GENERAL NOTESC-1GENERAL NOTESLEGENDPROJECT EROSION CONTROL NOTES1.PROJECT IS LOCATED IN THE CATAWBA RIVER BASIN AND SIX MILE CREEK WATERSHED.2. CONTRACTOR SHALL NOT DISTURB ANY AREAS OUTSIDE OF THOSE SHOWN ON PLANS.3. THE PROJECT SHALL COMPLY WITH EROSION AND SEDIMENT CONTROL PERMIT ISSUED BY NC DEQ FORPROJECT.4. CONTRACTOR SHALL PREVENT EROSION OF SOIL AND SEDIMENTATION ON THE SITE AND ON ADJACENTPROPERTY RESULTING FROM HIS CONSTRUCTION ACTIVITIES. EROSION AND SEDIMENT CONTROLMEASURES AS SHOWN ON EC SHEETS SHALL BE INSTALLED PRIOR TO THE COMMENCEMENT OF ANY LANDDISTURBING ACTIVITIES. THE CONTRACTOR SHALL MAINTAIN EROSION CONTROL MEASURES UNTIL THECOMPLETION OF CONSTRUCTION AND APPROVAL BY THE ENGINEER TO REMOVE.5. CONTRACTOR SHALL TAKE ALL REASONABLE MEASURES TO PREVENT TRACKING MUD/SOIL ON ACTIVEROADWAYS. ANY MUD/SOIL TRACKED ON ROADWAYS SHALL BE CLEANED DAILY.6. EROSION CONTROL MEASURES WILL BE INSPECTED DAILY BY THE CONTRACTOR. EROSION CONTROLMEASURES IN NEED OF REPAIR WILL BE REPAIRED BY THE CONTRACTOR PRIOR TO CONTINUING WITH THEPROJECT WORK.7. IF EROSION CONTROL MEASURES, IN ADDITION TO THOSE SPECIFIED AND REQUIRED ON THE DRAWINGS,ARE REQUIRED BY THE ENGINEER DUE TO THE ACTION OR PROCESSES OF THE CONTRACTOR, ALL COSTSHALL BE AT THE CONTRACTOR'S EXPENSE AND AT NO ADDITIONAL COST TO THE OWNER.8. PER NPDES NCGO1, GROUND STABILIZATION ON PERIMETER AREAS AND SLOPES GREATER THAN 3:1 SHALLBE COMPLETED IN 7 DAYS. GROUND STABILIZATION ON ALL OTHER AREAS SHALL BE COMPLETED IN 14DAYS. SEEDING SHALL BE IN ACCORDANCE WITH THE PROJECT SPECIFICATIONS OR AS DIRECTED BY PLANS.9. A PERMANENT VEGETATIVE COVER SUFFICIENT TO RESTRAIN ACCELERATED EROSION SHALL BEESTABLISHED ON ALL DISTURBED AREAS. TEMPORARY VEGETATIVE COVER SHALL BE ESTABLISHED DURINGALL TIMES OF THE YEAR NOT SUITABLE FOR THE ESTABLISHMENT OF PERMANENT VEGETATIVE COVER. ANYTEMPORARY SEEDING THAT THE INSPECTOR DETERMINES AS FAILING WILL BE RE-SEEDED UPONNOTIFICATION OF THE CONTRACTOR.10. AT THE COMPLETION OF THE WORK OR AT SUCH TIME AS THE ENGINEER, OWNER, AND STATE REGULATORYAGENCY DETERMINE THAT ADEQUATE PERMANENT EROSION CONTROL MEASURES HAVE BEENESTABLISHED, THE CONTRACTOR SHALL REMOVE THE EROSION CONTROL MEASURES AND DISPOSE THEMOFF SITE.11. ANY ON SITE STOCKPILING IS TO BE COORDINATED AND APPROVED BY THE ENGINEER. THE STOCKPILESHALL BE STABILIZED PER NPDES NCGO1. GROUND STABILIZATION ON PERIMETER AREAS AND SLOPESGREATER THAN 3:1 SHALL BE COMPLETED IN 7 DAYS. GROUND STABILIZATION ON ALL OTHER AREAS SHALLBE COMPLETED IN 14 DAYS. SEEDING SHALL BE IN ACCORDANCE WITH THE PROJECT SPECIFICATIONS OR ASDIRECTED BY PLANS. ASPHALT TACKIFIER SHALL NOT BE USED FOR ANCHORING STRAW.12. ANY OFF-SITE BORROW AND WASTE REQUIRED FOR THIS PROJECT MUST COME FROM A SITE WITH ANAPPROVED EROSION CONTROL PLAN, A SITE REGULATED UNDER THE MINING ACT OF 1971, OR A LANDFILLREGULATED BY THE DIVISION OF SOLID WASTE MANAGEMENT. TRASH/DEBRIS FROM DEMOLITIONACTIVITIES OR GENERATED BY ANY ACTIVITIES ON SITE MUST BE DISPOSED OF AT A FACILITY REGULATED BYTHE DIVISION OF SOLID WASTE MANAGEMENT OR PER DIVISION OF SOLID WASTE MANAGEMENT ORDIVISION OF WATER RESOURCES RULES AND REGULATIONS.13. CONTRACTOR SHALL BE RESPONSIBLE FOR ENSURING THAT ACCESS ROAD IS SUFFICIENTLY STABLE AT ALLTIMES DURING CONSTRUCTION TO PREVENT RUTTING OF THE DRIVE AND TRACKING OF MUD BEYOND THEPROJECT LIMITS. IF THE CONTRACTOR DOES NOTE MUD OUTSIDE OF THE PROJECT LIMITS, THEY SHALLIMMEDIATELY CLEAN UP THE SITE AND MAKE NECESSARY IMPROVEMENTS. TTWSSGFOOER/WOEUTUTUTUCUETCESSEAE1. THESE GENERAL NOTES ARE INTENDED TO DIRECT THE CONTRACTOR TO CERTAIN KEY ASPECTS OF THIS PROJECT. DETAILEDINFORMATION CONCERNING THE SCOPE OF WORK, CONSTRUCTION SEQUENCE, TECHNICAL SPECIFICATIONS, AND OTHERMATTERS ARE CONTAINED IN THE PROJECT MANUAL.2. CONSTRUCTION DRAWINGS DEPICT A COMBINATION OF AVAILABLE GIS INFORMATION AND SITE OBSERVATION. NOGROUND SURVEY HAS BEEN COMPLETED FOR DESIGN OF THE PROJECT. THE CONTRACTOR SHALL NOTIFY THE ENGINEEROF ANY DISCREPANCY BETWEEN THE GROUND SURVEY, SUBSURFACE CONDITIONS, AND ACTUAL FIELD CONDITIONS.CONTRACTOR IS RESPONSIBLE FOR LOCATING ALL SUBSURFACE UTILITIES. CHANGES OR DEVIATIONS FROM THE PLANSWILL BE REPORTED TO THE ENGINEER, AND RECORDED BY THE CONTRACTOR IN THE RECORD DRAWINGS THAT AREREQUIRED AS PART OF THIS CONTRACT.3. ALL CONSTRUCTION SHALL BE IN ACCORDANCE WITH THE NCDOT STANDARD DETAILS MANUAL AND 2018 STANDARDSPECIFICATIONS AND PROVISIONS OR LATEST VERSION THERE OF.4. DISTURBANCE OF 401/404 JURISDICTIONAL AREAS HAVE BEEN PERMITTED UNDER NATIONWIDE PERMIT 3(B). ALL 401/404CONDITIONS NOTED IN WATER QUALITY GENERAL CERTIFICATION NO. 4239 SHALL BE FOLLOWED.PT 1. ALL WORK SHALL CONFORM TO THE FLOODPLAIN PERMIT ISSUED BY UNION COUNTY.2. ALL DISTURBED AREAS SHALL BE RETURNED TO ORIGINAL GRADE WITHIN THE FLOODPLAIN. ALL EXCESSMATERIAL SHALL BE REMOVED FROM FLOODPLAIN AND RESTORED SURFACES SHALL MATCH EXISTINGCONTOURS.3. EQUIPMENT IN THE FLOODWAY SHALL BE RESTRICTED TO ONLY THAT NECESSARY TO COMPLETE THEDREDGING ACTIVITIES. ALL OTHER EQUIPMENT NOT ACTIVELY USED IN THE CONSTRUCTION SHALLREMAIN OUTSIDE OF THE FLOODWAY LIMITS.4. EQUIPMENT IS TO BE EVACUATED FROM THE SITE AND PLACED OUTSIDE THE FLOODPLAIN DURINGPOTENTIAL FLOOD EVENTS.5. ALL MECHANICAL EQUIPMENT OPERATED NEAR THE STREAM SHALL BE INSPECTED AND MAINTAINEDREGULARLY TO PREVENT CONTAMINATION OF THE STREAM WATERS FROM FUEL, LUBRICANTS,HYDRAULIC FLUIDS OR OTHER TOXIC MATERIALS. FUELING, LUBRICATION AND GENERAL EQUIPMENTMAINTENANCE SHALL BE PERFORMED IN A MANNER TO PREVENT CONTAMINATION OF SURFACEWATERS BY FUELS AND OILS.6. PETROLEUM SPILLS OF 25 GALLONS OR MORE, OR ANY SPILL THAT CAUSES A SHEEN ON SURFACEWATERS REGARDLESS OF ANY AMOUNT OCCURRING WITHIN 100-FEET OF SURFACE WATERS SHALL BEREPORTED IN ACCORDANCE WITH 143-215.85(B).FLOODPLAIN NOTES 1. UPON RECEIVING THE NOTICE TO PROCEED FROM THE OWNER, THE CONTRACTOR SHALL NOTIFY NCDOTAND NC DEQ THAT CONSTRUCTION ACTIVITIES ARE SCHEDULED TO BEGIN. SCHEDULE MEETINGS ASREQUIRED PER THE PERMIT WITH THE APPROPRIATE STAFF AT EACH AGENCY.2. AT THE DIRECTION OF NC DEQ, PROCEED WITH INSTALLATION OF PRELIMINARY EROSION AND SEDIMENTCONTROL MEASURES. INSTALL REQUIRED EROSION AND SEDIMENT CONTROL AS PER NCDEQ PERMIT.3. CONSULT QUALIFIED LAKE MANAGEMENT CONTRACTOR REGARDING PRESERVATION OF AQUATIC LIFE ANDHABITAT DURING DEWATERING OPERATIONS & LOWERED WATER SURFACE LEVEL CONDITIONS.4. LOWER AND MAINTAIN WATER SURFACE TO 4FT BELOW SPILLWAY USING EITHER SIPHON OR PUMPS AND/ORSIPHON HOSES AND SEDIMENT BAGS. LOWER ELEVATION, NO MORE THAN ONE VERTICAL FOOT PER DAY.5. CONTINUE DEWATERING AS NECESSARY.6. WALK PROJECT AREA WITH OWNER/ENGINEEER TO CONFIRM REQUIRED TREE REMOVAL. PERFORM SELECTIVETREE REMOVAL.6. COMPLETE REQUIRED BATHYMETRIC SURVEY OF AREA TO BE DREDGED.7. BEGIN DREDGING. ENSURE THAT ALL TRUCKS ARE CLEAR OF MUD UPON LEAVING SITE AND NO SEEPAGE OFDREDGE MATERIALS FROM TRUCKS IS PRESENT.8. COMPLETE DREDGING.9. RECONSTRUCT EXISTING RIP RAP DITCH AND ALL OTHER DISTURBED AREAS ON RESIDENTS PROPERTIES.10. FILL SCOUR HOLE WITH COMPACTED SOIL AND ARMOR EMBANKMENT. INSTALL RIP RAP DISSIPATOR APRON AT18" HDPE STORM PIPE.11. INSTALL AND ESTABLISH PERMANENT VEGETATIVE COVER FOR ALL DISTURBED AREAS. INSTALL STRAW MATTINGON ALL SLOPES 3:1 OR GREATER.12. COMPLETE FINAL WALKTHROUGH WITH OWNER.PROJECT CONSTRUCTION SEQUENCEWILDLIFE REMOVALTHE CONTRACTOR SHALL BE RESPONSIBLE FOR COORDINATING WITH AN APPROVED POND OR LAKEMANAGEMENT CONTRACTOR EXPERIENCED IN AQUATIC WILDLIFE REMOVAL TO TRANSFER ALLAQUATIC LIFE AS NECESSARY PRIOR TO COMMENCEMENT OF POND DEWATERING OPERATIONS. THECOORDINATION SHALL INCLUDE LOWERING THE PERMANENT POOL AS RECOMMENDED BY THEAQUATIC WILDLIFE REMOVAL CONTRACTOR. THE AQUATIC WILDLIFE REMOVAL CONTRACTOR SHALL BERESPONSIBLE FOR TRANSFERRING THE AQUATIC LIFE AND FOR MAKING RECOMMENDATIONSCONCERNING THE AQUATIC LIFE.144 145 590590595595595600600600605605605610610610615615615620620620625625625 630 630630635640 5905905955956006006056056106106156156206206256256306306356405955956006006056056106106156156206 2 0 6256256 3 0 6306 3 5 6 3 5 6 4 0 6 4 5595595600600605605610610615615620620625625630630635635640 585590595585590595600 10/3/2024UNION COUNTY SOIL & WATER CONSERVATION DISTRICT UNION COUNTY, NORTH CAROLINA WALDEN POND SEDIMENT REMOVAL PROJECTSMMKAWTBD 6730 Freedom Drive Charlotte, NC 28214 704-919-1900 License No. P-0601 Gavel & Dorn Engineering, PLLC 10/8/2024 4:02 PM S:\PROJECTS\UNION COUNTY\WALDEN POND DREDGING\CAD\PLAN SHEETS\EXISTING CONDITIONS 2.DWG PHASE 1 - DEMOLITION & EROSION CONTROL PLANC-3SANDY POND LN(SR-2911)YELLOW PINE CT (SR-2806)WHITE POND LN (SR-2805)WALDENPONDEX. PROPERTYLINE (TYP.)EX. BUILDING (TYP.)TARKILN BRANCHCREEKCENTERLINE (TYP.)1"=100'EXISTING OUTLET PIPE ANDOVERFLOW SPILLWAY2003 SANDY POND LN KENNETH J ROBBINS& HOLLY J ROBBINSDEED REF: 7115-475TAX PARCEL NO. 06186067 WALDEN POND HOMEOWNERSASSOCIATION INCDEED REF: 1024-832TAX PARCEL NO. 061860048820 WINGARD RDMICHAEL L WINGARD& LYNN B WINGARDDEED REF: 2021-423TAX PARCEL NO. 06186001DWINGARD RDJOHN RALPH WINGARD JRDEED REF: D156-0737TAX PARCEL NO. 06186001J9117 YELLOW PINE CTYELLOW PINE LLC DEED REF: 7746-0515TAX PARCEL NO. 062070859113 YELLOW PINE CTJOSEPH POMYKACZ &DIANE L POMYKACZ DEED REF: 0971-359TAX PARCEL NO. 062070829109 YELLOW PINE CTPAULA FRACASSO &CAROL B FRACASSO DEED REF: 1450-862TAX PARCEL NO. 062070819105 YELLOW PINE CTZACHARY BELLOWS &BROOKE BELLOWS DEED REF: 7979-796TAX PARCEL NO. 062070809101 YELLOW PINE CTTYLOR MICHAEL MOKRIS &ASHLEY F MOKRIS DEED REF: 77806-0425TAX PARCEL NO. 062070799031 YELLOW PINE CTJONATHAN MURPHY &CATHERINE R MURPHY DEED REF: 0993-200TAX PARCEL NO. 062070782007 SANDY POND LN JOHN D CHOATE &TAMARA A CHOATEDEED REF: 7381-0269TAX PARCEL NO. 061860522011 SANDY POND LN MELISSA A FRASER &RAYMOND W FRASERDEED REF: 8789-0246TAX PARCEL NO. 061860512015 SANDY POND LN MARLEA S VAUGHANDEED REF: 8743-0177TAX PARCEL NO. 061860502019 SANDY POND LN DAVID EDWARD MOAKLER& ELIZABETH C MOAKLERDEED REF: 3210-507TAX PARCEL NO. 061860492023 SANDY POND LN LEROY MAYNE &ANNETTE MAYNEDEED REF: 7944-0279TAX PARCEL NO. 06186048 SANDY POND LN WALDEN POND HOMEOWNERSASSOCIATION INCDEED REF: 1024-832TAX PARCEL NO. 06186004D2027 SANDY POND LNJUN DENG &JUN NANCY ZHANG DEED REF: 6107-427TAX PARCEL NO. 061860478504 NEW TOWN RDHOPEWELL FARMSLIMITED PARTNERSHIPTAX PARCEL NO. 061830029011 YELLOW PINE CTBRYAN ROBERT KNUPP &DOROTHY SUZANNE KISER KNUPPDEED REF.: 8647-122TAX PARCEL NO. 062070729013 YELLOW PINE CTJAMES SAMUEL GERBER& JEANINE GERBERDEED REF.: 8501-0441TAX PARCEL NO. 062070739017 YELLOW PINE CTROGER A LITTELL &BARBARA B LITTELLDEED REF.: 0961-0891TAX PARCEL NO. 062070749019 YELLOW PINE CTMINGHAO ZHUDEED REF.: 6566-035TAX PARCEL NO. 062070759023 YELLOW PINE CTMICHAEL J HEFRON& KAREN B HEFRONDEED REF.: 0904-0580TAX PARCEL NO. 062070769027 YELLOW PINE CTANN R FLOUHOUSE &KEITH C FLOOUHOUSEDEED REF.: 8601-0090TAX PARCEL NO. 06207077APPROX. LOCATION OFEDGE OF WATER (TYP.)EX. WOODENPEDESTRIANBRIDGEPUBLIC ACCESSPUBLIC ACCESS146 590590595595595 595600600600 600605605605605610610610 610615615615620620620625625625 630 630 5905905955956006006056056106106156156206206256256306306356356355955956006006056056106106156156206 2 0 6256256 3 0 6 3 5 6 4 0 6 4 5 6 4 5595595600600605605610610615615620620625625630635640 590595590 LODLODLODLODLODLODLODLODLODLODLODLODLOD LOD LOD LOD LOD LOD LODLODLODLODLODLODLODLOD10/3/2024UNION COUNTY SOIL & WATER CONSERVATION DISTRICT UNION COUNTY, NORTH CAROLINA WALDEN POND SEDIMENT REMOVAL PROJECTSMMKAWTBD 6730 Freedom Drive Charlotte, NC 28214 704-919-1900 License No. P-0601 Gavel & Dorn Engineering, PLLC 10/8/2024 3:33 PM S:\PROJECTS\UNION COUNTY\WALDEN POND DREDGING\CAD\PLAN SHEETS\EROSION CONTROL.DWG OVERALL SITE PLANC-4WALDENPONDEX. PROPERTYLINE (TYP.)EX. BUILDING (TYP.)1"=100'DEWATERING APPARATUSLOWER WATER LEVEL IN POND±4'. SEE SHEET C-6 FORDETAILS2003 SANDY POND LN KENNETH J ROBBINS& HOLLY J ROBBINSDEED REF: 7115-475TAX PARCEL NO. 06186067 WALDEN POND HOMEOWNERSASSOCIATION INCDEED REF: 1024-832TAX PARCEL NO. 061860048820 WINGARD RDMICHAEL L WINGARD& LYNN B WINGARDDEED REF: 2021-423TAX PARCEL NO. 06186001DWINGARD RDJOHN RALPH WINGARD JRDEED REF: D156-0737TAX PARCEL NO. 06186001J9117 YELLOW PINE CTYELLOW PINE LLCDEED REF: 7746-0515TAX PARCEL NO. 062070859113 YELLOW PINE CTJOSEPH POMYKACZ &DIANE L POMYKACZDEED REF: 0971-359TAX PARCEL NO. 062070829109 YELLOW PINE CTPAULA FRACASSO &CAROL B FRACASSODEED REF: 1450-862TAX PARCEL NO. 062070819105 YELLOW PINE CTZACHARY BELLOWS &BROOKE BELLOWSDEED REF: 7979-796TAX PARCEL NO. 062070809101 YELLOW PINE CTTYLOR MICHAEL MOKRIS &ASHLEY F MOKRISDEED REF: 77806-0425TAX PARCEL NO. 062070799031 YELLOW PINE CTJONATHAN MURPHY &CATHERINE R MURPHYDEED REF: 0993-200TAX PARCEL NO. 062070782007 SANDY POND LN JOHN D CHOATE &TAMARA A CHOATEDEED REF: 7381-0269TAX PARCEL NO. 061860522011 SANDY POND LN MELISSA A FRASER &RAYMOND W FRASERDEED REF: 8789-0246TAX PARCEL NO. 061860512015 SANDY POND LN MARLEA S VAUGHANDEED REF: 8743-0177TAX PARCEL NO. 061860502019 SANDY POND LN DAVID EDWARD MOAKLER& ELIZABETH C MOAKLERDEED REF: 3210-507TAX PARCEL NO. 061860492023 SANDY POND LN LEROY MAYNE &ANNETTE MAYNEDEED REF: 7944-0279TAX PARCEL NO. 06186048 SANDY POND LN WALDEN POND HOMEOWNERSASSOCIATION INCDEED REF: 1024-832TAX PARCEL NO. 06186004D2027 SANDY POND LNJUN DENG &JUN NANCY ZHANG DEED REF: 6107-427TAX PARCEL NO. 061860478504 NEW TOWN RDHOPEWELL FARMSLIMITED PARTNERSHIPTAX PARCEL NO. 061830029011 YELLOW PINE CTBRYAN ROBERT KNUPP &DOROTHY SUZANNE KISER KNUPPDEED REF.: 8647-122TAX PARCEL NO. 062070729013 YELLOW PINE CTJAMES SAMUEL GERBER& JEANINE GERBERDEED REF.: 8501-0441TAX PARCEL NO. 062070739017 YELLOW PINE CTROGER A LITTELL &BARBARA B LITTELLDEED REF.: 0961-0891TAX PARCEL NO. 062070749019 YELLOW PINE CTMINGHAO ZHUDEED REF.: 6566-035TAX PARCEL NO. 062070759023 YELLOW PINE CTMICHAEL J HEFRON& KAREN B HEFRONDEED REF.: 0904-0580TAX PARCEL NO. 062070769027 YELLOW PINE CTANN R FLOUHOUSE &KEITH C FLOOUHOUSEDEED REF.: 8601-0090TAX PARCEL NO. 06207077PROP. ACCESS EASEMENT TODAM SPILLWAY TO BE UTILIZEDFOR LOWERING OF POND. SEESHEET C-6 FOR DETAILSAPPROX. LOCATION OFEDGE OF WATER (TYP.)TARKILN BRANCHCREEKCENTERLINE (TYP.)EX. WOODENPEDESTRIANBRIDGEPUBLIC ACCESS(NO CONSTRUCTIONACCESS)PUBLIC ACCESS(NO CONSTRUCTIONACCESS)SANDY POND LN(SR-2911)YELLOW PINE CT (SR-2806)WHITE POND LN (SR-2805)ACCESS EASEMENT TO UPPEREND OF POND TO BE UTILIZEDFOR DREDGING OF POND. SEESHEET C-5 FOR DETAILSLIMITS OF DISTURBANCE ISAPPROXIMATE LIMITS OFDREDGING ACTVITIESSEE SHEET C-5 FOR DETAILSACCESS AT NEW TOWN RD.±800 LFINCOMING TRUCK TRAFFICSHALL ACCESS THE PROJECTSITE VIA THE ROUTE IN THEDIRECTION OF THE ARROWSOUTGOING TRUCK TRAFFICSHALL LEAVE THE PROJECT SITEVIA THE ROUTE IN THEDIRECTION OF THE ARROWSNO HEAVY EQUIPMENT OR DUMPTRUCKS ALLOWED ON THISPORTION OF YELLOW PINE CT.LIMITS OF DISTURBANCE=3.2 AC.EROSION & SEDIMENT CONTROL LEGEND:TEMPORARY SILT FENCESTABILIZED CONSTRUCTION ENTRANCETEMPORARY TREE PROTECTIONACCUMULATEDSEDIMENTS ABOVENORMAL POOL TO BEREMOVED. RESTOREHISTORICAL EDGE OFPONDPROPERTY LINE ISLIMITS OFDREDGINGPROP. DREDGE AREA (±7,000 CY)SEE NOTES SHEETC-5EX. MAINTENANCEEASEMENTEX. 36" CMP RISER W/TRASH RACKAND LOW LEVEL DRAINEX. 10' EASEMENTAROUND PERIMETER OFPOND (TYP.)PROJECT NOTESPOND DREDGING AND DEWATERINGINTENT OF PROJECT IS TO REMOVE ALL SEDIMENTS IN THE PROJECT AREA AND RESTORE HISTORICAL PONDBOTTOM. ALL ACCUMULATED SEDIMENTS, ABOVE AND BELOW WATER LEVEL SHALL BE REMOVED ANDDISPOSED OFF-SITE. SEDIMENT LEVELS VARY THROUGHOUT THE POND.POND DEPTH VARIES THROUGHOUT THE POND. AT THE DOWNSTREAM END OF THE POND, THE MAXIMUMDEPTH OF WATER IS ESTIMATED AT 5-6 FT.CONTRACTOR HAUL ROUTE AROUND PERIMETER OF POND TO BE LOCATED BELOW TYPICAL HISTORICALPOOL ELEVATION UNLESS OTHERWISE NOTED.DREDGING MAY REQUIRE USE OF ADDITIONAL TIMBER MATS OR OTHER METHODS TO ACCESS EXTENTS OFPOND.NO STOCKPILING OF DREDGE MATERIAL SHALL BE ALLOWED OUTSIDE OF THE EXTENTS OF THE POND.DEWATERING OF PONDCONTRACTOR SHALL DEWATER POND USING SIPHON OR PUMP. USE OF THE POND BOTTOM DRAIN WILLNOT BE ALLOWED.ACCESS TO THE TOP OF DAM SHALL BE AS DETAILED ON THE PLANS. NO HEAVY EQUIPMENT(EXCVATORS/DUMP TRUCKS ETC.) SHALL BE ALLOWED AT TOP OF DAM.CONTRACTOR SHALL LOWER AND MAINTAIN WATER SURFACE NO MORE THAN 4FT BELOW SPILLWAYELEVATION PRIOR TO DREDGING TO ALLOW FOR FISH AND WILDLIFE PRESERVATION. LOWER ELEVATION, NOMORE THAN ONE VERTICAL FOOT PER DAY TO PREVENT SLOUGHING OF SIDE WALLS OF POND AND PROTECTFISH AND WILDLIFE.MUD & DEBRIS IN ROAD:CONTRACTOR SHALL BE RESPONSIBLE FOR KEEPING ROADWAY CLEAR OF MUD AND DEBRIS AT ALL TIMESDURING THE PROJECT. ROADWAY SHALL BE SHOVEL CLEAN AT THE END OF EACH WORK DAY.CONTRACTOR SHALL INSTALL CRUSHED STONE ON GEOTEXTILE FABIC ALONG ACCESS ROAD AS REQUIRED TOLIMIT MUD ON THE ROADWAY.DURING CONSTRUCTION, AT THE DIRECTION OF THE ENGINEER, THE CONTRACTOR SHALL CLEAN THEROADWAY WITH A WATER TRUCK AND/OR STREET SWEEPER.AT END OF PROJECT, ALL ROADWAY SURFACES SHALL BE CLEANED WITH WATER TRUCK AND/OR STREETSWEEPER.STORM PIPE REPLACEMENTCONTRACTOR SHALL REMOVE AND REPLACE EXISTING STORM DRAIN PIPE AND ROOF DRAINS AS NECESSARYTO COMPLETE ALL WORK.CONTRACTOR SHALL REPAIR SCOUR HOLE AT POND AT END OF PROJECT. CONTRACTOR SHALL IMPORTSELECT FILL MATERIAL, COMPACT AND SHAPE TO MATCH EXISTING POND PERIMETER. CONTRACTOR SHALLTHEN ARMOR THE EMBANKMENT AS PER NCDOT 275.01. STONE SHALL BE CLASS B RIP RAP WITH TYPE 2GEOTEXTILE. MIN. 24" THICKNESS.CONTRACTOR SHALL INSTALL A RIP RAP DISSIPATOR AT THE END THE 18" STORM DRAIN. DISSIPATOR SHALLBE MIN. 10' IN LENGTH, CLASS B RIP RAP WITH TYPE 2 GEOTEXTILE MIN. 24" THICKNESS.RIP RAP DITCH REPAIRCONTRACTOR SHALL REMOVE RIP RAP DITCH AS REQUIRED TO COMPLETE CONSTRUCTION. CONTRACTORSHALL ENSURE THAT STORMWATER FLOW FROM ALL ADJACENT PROPERTY OWNERS IS ABLE TO FLOW TOTHE POND WITHOUT BLOCKAGE AT ALL TIMES.AT END OF PROJECT, CONTRACTOR SHALL REGRADE EXISTING RIP RAP DITCH TO FACILITATE FLOW FROMADJOINING PROPERTIES. DITCH SHALL BE MIN. 1' DEPTH, 4' BOTTOM WIDTH WITH 3:1 SIDE SLOPES. TOP OFRIP RAP STONE SHALL BE FLUSH WITH ADJACENT GRADES. RIP RAP SHALL BE 50/50 MIX OF CLASS A ANDCLASS B STONE, MIN. 18” THICK.MILLING & OVERLAY:ALL LOCAL STREETS ARE NCDOT MAINTAINED. YELLOW PINE CT. HAS RECENTLY BEEN REPAVED.AT END OF PROJECT, AT THE DIRECTION OF THE ENGINEER AND/OR NCDOT, THE CONTRACTOR SHALL MILL &OVERLAY DAMAGED PORTIONS OF YELLOW PINE CT.MILLING & OVERLAY SHALL BE 1.5" THICK. ASPHALT SHALL BE S 9.5C ASPHALT.147 5905905955956006006056056106106156156206106156 2 0 6256 3 0595595600600605605610615620625630635LODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLODLOD 10/3/2024UNION COUNTY SOIL & WATER CONSERVATION DISTRICT UNION COUNTY, NORTH CAROLINA WALDEN POND SEDIMENT REMOVAL PROJECTSMMKAWTBD 6730 Freedom Drive Charlotte, NC 28214 704-919-1900 License No. P-0601 Gavel & Dorn Engineering, PLLC 10/8/2024 3:23 PM S:\PROJECTS\UNION COUNTY\WALDEN POND DREDGING\CAD\PLAN SHEETS\EROSION CONTROL.DWG DETAILED DREDGE PLAN (UPSTREAM END OF POND)C-51"=40'WALDENPONDEX. PROPERTYLINE (TYP.)EX. BUILDING (TYP.)9031 YELLOW PINE CTJONATHAN MURPHY &CATHERINE R MURPHY DEED REF: 0993-200TAX PARCEL NO. 062070782007 SANDY POND LN JOHN D CHOATE &TAMARA A CHOATEDEED REF: 7381-0269TAX PARCEL NO. 061860522011 SANDY POND LN MELISSA A FRASER &RAYMOND W FRASERDEED REF: 8789-0246TAX PARCEL NO. 061860512015 SANDY POND LN MARLEA S VAUGHANDEED REF: 8743-0177TAX PARCEL NO. 061860502019 SANDY POND LN DAVID EDWARD MOAKLER &ELIZABETH C MOAKLERDEED REF: 3210-507TAX PARCEL NO. 061860492023 SANDY POND LN LEROY MAYNE &ANNETTE MAYNEDEED REF: 7944-0279TAX PARCEL NO. 06186048 SANDY POND LN WALDEN POND HOMEOWNERSASSOCIATION INCDEED REF: 1024-832TAX PARCEL NO. 06186004D9011 YELLOW PINE CTBRYAN ROBERT KNUPP &DOROTHY SUZANNE KISER KNUPPDEED REF.: 8647-122TAX PARCEL NO. 062070729013 YELLOW PINE CTJAMES SAMUEL GERBER &JEANINE GERBERDEED REF.: 8501-0441TAX PARCEL NO. 062070739017 YELLOW PINE CTROGER A LITTELL &BARBARA B LITTELLDEED REF.: 0961-0891TAX PARCEL NO. 062070749019 YELLOW PINE CTMINGHAO ZHUDEED REF.: 6566-035TAX PARCEL NO. 062070759023 YELLOW PINE CTMICHAEL J HEFRON &KAREN B HEFRONDEED REF.: 0904-0580TAX PARCEL NO. 062070769027 YELLOW PINE CTANN R FLOUHOUSE &KEITH C FLOOUHOUSEDEED REF.: 8601-0090TAX PARCEL NO. 06207077REMOVE (2) EX. TREE TO CONSTRUCT ENTRANCE ANDACCESS PATH. CONSTRUCTION ENTRANCEACCESS PATH PER NOTES THIS SHEETPROP. 12' WIDESTONE ACCESS PATHINSTALL PROP. CONSTRUCTIONENTRANCE PER DTL. SHEET C-7PROP. TEMP. SILTFENCE (TYP.)CONTRACTOR TO REMOVE EX. RIP RAP CHANNEL ASNEEDED TO DURING CONSTRUCTION TO MAINTAINDRAINAGE FLOW PATH. AT END OF CONSTRUCTIONREGRADE DITCH AS PER NOTES THIS SHEET.REMOVE AND REPLACE ±30 LF OF EX. 15" HDPE STORMPIPE AT COMPLETION OF CONSTRUCTION. SEE NOTESTHIS SHEET.CONTRACTOR TO PRUNE EX. TREE LIMBS ORREMOVE EX. TREES AS REQUIRED TO MAINTAINA MIN. OF 15' VERTICAL CLEARANCE TOFACILITATE TRUCK ACCESS ALONG ACCESS PATHCONTRACTOR TO PROTECTTELECOM PEDESTALCONTRACTOR TO PRUNE EX. TREE LIMBS ORREMOVE EX. TREES AS REQUIRED TO FACILITATETRUCK ACCESS ALONG POND BANKLIMITS OF DISTURBANCE=3.2 AC.PROP. DREDGE AREA(±7,000 CY)SEE NOTE THISSHEETPROP. LIMITS OFDISTURBANCE (TYP.)PROP. 35' ACCESSEASEMENT (TYP.)APPROX. LOCATION OFEDGE OF WATER (TYP.)REMOVE AND REPLACE ±30 LF 4-INCHHDPE PIPING. SEE NOTES THIS SHEETEX. 24" RCP TO BEPROTECTEDSILT FENCE PER DTL.SHEET C-7PROTECT EX.TREE PER DTLSHEET D-7PROTECT EX.TREEPROTECT EX.TREES PERDTL SHEET C-7YELLOW PINE CT (SR-2806)APPROX. LOCATION 18"HDPE OUTFALLAT END OF PROJECT REPAIREMBANKMENT AS PERNOTES THIS SHEETEX. 18" HDPE (±2'COVER THISLOCATION)INSTALL TRAFFIC CONTROL PER NCDOT STD.DTL. 1101.02 SHEET 1 OF 14 AS REQUIREDTHROUGHOUT ALL PHASES OF CONSTRUCTIONMILL AND RESURFACE EX. ASPHALT PAVEMENTUPON COMPLETION OF POND CONSTRUCTION(±250 SY) SEE NOTES THIS SHEETPROJECT NOTESPOND DREDGING AND DEWATERINGINTENT OF PROJECT IS TO REMOVE ALL SEDIMENTS IN THE PROJECT AREA AND RESTORE HISTORICAL PONDBOTTOM. ALL ACCUMULATED SEDIMENTS, ABOVE AND BELOW WATER LEVEL SHALL BE REMOVED ANDDISPOSED OFF-SITE. SEDIMENT LEVELS VARY THROUGHOUT THE POND.POND DEPTH VARIES THROUGHOUT THE POND. AT THE DOWNSTREAM END OF THE POND, THE MAXIMUMDEPTH OF WATER IS ESTIMATED AT 5-6 FT.CONTRACTOR HAUL ROUTE AROUND PERIMETER OF POND TO BE LOCATED BELOW TYPICAL HISTORICALPOOL ELEVATION UNLESS OTHERWISE NOTED.DREDGING MAY REQUIRE USE OF ADDITIONAL TIMBER MATS OR OTHER METHODS TO ACCESS EXTENTS OFPOND.NO STOCKPILING OF DREDGE MATERIAL SHALL BE ALLOWED OUTSIDE OF THE EXTENTS OF THE POND.DEWATERING OF PONDCONTRACTOR SHALL DEWATER POND USING SIPHON OR PUMP. USE OF THE POND BOTTOM DRAIN WILLNOT BE ALLOWED.ACCESS TO THE TOP OF DAM SHALL BE AS DETAILED ON THE PLANS. NO HEAVY EQUIPMENT(EXCVATORS/DUMP TRUCKS ETC.) SHALL BE ALLOWED AT TOP OF DAM.CONTRACTOR SHALL LOWER AND MAINTAIN WATER SURFACE NO MORE THAN 4FT BELOW SPILLWAYELEVATION PRIOR TO DREDGING TO ALLOW FOR FISH AND WILDLIFE PRESERVATION. LOWER ELEVATION, NOMORE THAN ONE VERTICAL FOOT PER DAY TO PREVENT SLOUGHING OF SIDE WALLS OF POND AND PROTECTFISH AND WILDLIFE.MUD & DEBRIS IN ROAD:CONTRACTOR SHALL BE RESPONSIBLE FOR KEEPING ROADWAY CLEAR OF MUD AND DEBRIS AT ALL TIMESDURING THE PROJECT. ROADWAY SHALL BE SHOVEL CLEAN AT THE END OF EACH WORK DAY.CONTRACTOR SHALL INSTALL CRUSHED STONE ON GEOTEXTILE FABIC ALONG ACCESS ROAD AS REQUIRED TOLIMIT MUD ON THE ROADWAY.DURING CONSTRUCTION, AT THE DIRECTION OF THE ENGINEER, THE CONTRACTOR SHALL CLEAN THEROADWAY WITH A WATER TRUCK AND/OR STREET SWEEPER.AT END OF PROJECT, ALL ROADWAY SURFACES SHALL BE CLEANED WITH WATER TRUCK AND/OR STREETSWEEPER.STORM PIPE REPLACEMENTCONTRACTOR SHALL REMOVE AND REPLACE EXISTING STORM DRAIN PIPE AND ROOF DRAINS AS NECESSARYTO COMPLETE ALL WORK.CONTRACTOR SHALL REPAIR SCOUR HOLE AT POND AT END OF PROJECT. CONTRACTOR SHALL IMPORTSELECT FILL MATERIAL, COMPACT AND SHAPE TO MATCH EXISTING POND PERIMETER. CONTRACTOR SHALLTHEN ARMOR THE EMBANKMENT AS PER NCDOT 275.01. STONE SHALL BE CLASS B RIP RAP WITH TYPE 2GEOTEXTILE. MIN. 24" THICKNESS.CONTRACTOR SHALL INSTALL A RIP RAP DISSIPATOR AT THE END THE 18" STORM DRAIN. DISSIPATOR SHALLBE MIN. 10' IN LENGTH, CLASS B RIP RAP WITH TYPE 2 GEOTEXTILE MIN. 24" THICKNESS.RIP RAP DITCH REPAIRCONTRACTOR SHALL REMOVE RIP RAP DITCH AS REQUIRED TO COMPLETE CONSTRUCTION. CONTRACTORSHALL ENSURE THAT STORMWATER FLOW FROM ALL ADJACENT PROPERTY OWNERS IS ABLE TO FLOW TOTHE POND WITHOUT BLOCKAGE AT ALL TIMES.AT END OF PROJECT, CONTRACTOR SHALL REGRADE EXISTING RIP RAP DITCH TO FACILITATE FLOW FROMADJOINING PROPERTIES. DITCH SHALL BE MIN. 1' DEPTH, 4' BOTTOM WIDTH WITH 3:1 SIDE SLOPES. TOP OFRIP RAP STONE SHALL BE FLUSH WITH ADJACENT GRADES. RIP RAP SHALL BE 50/50 MIX OF CLASS A ANDCLASS B STONE, MIN. 18” THICK.MILLING & OVERLAY:ALL LOCAL STREETS ARE NCDOT MAINTAINED. YELLOW PINE CT. HAS RECENTLY BEEN REPAVED.AT END OF PROJECT, AT THE DIRECTION OF THE ENGINEER AND/OR NCDOT, THE CONTRACTOR SHALL MILL &OVERLAY DAMAGED PORTIONS OF YELLOW PINE CT.MILLING & OVERLAY SHALL BE 1.5" THICK. ASPHALT SHALL BE S 9.5C ASPHALT.REMOVE AND REPLACE EX. 18"HDPE AT END OF PROJECT ATDIRECTION OF ENGINEERACCUMULATEDSEDIMENTS ABOVENORMAL POOL TOBE REMOVED.RESTOREHISTORICAL EDGEOF PONDUTILIZE THIS AREATO ACCESSUPSTREAM OFWOODEN BRIDGE.RESTORE AT END OFPROJECTPROPERTY LINE ISLIMITS OFDREDGINGHAUL ROUTELOCATED BELOWHISTORICAL POOLELEVATIONAPPROX. EXTENTS OFDREDGING.EROSION & SEDIMENT CONTROL LEGEND:TEMPORARY SILT FENCESTABILIZED CONSTRUCTION ENTRANCETEMPORARY TREE PROTECTION148 5905905955956006006 0 5 605610615585 585590 590595580580585585590590595600 1"=40'10/3/2024UNION COUNTY SOIL & WATER CONSERVATION DISTRICT UNION COUNTY, NORTH CAROLINA WALDEN POND SEDIMENT REMOVAL PROJECTSMMKAWTBD 6730 Freedom Drive Charlotte, NC 28214 704-919-1900 License No. P-0601 Gavel & Dorn Engineering, PLLC 10/8/2024 3:32 PM S:\PROJECTS\UNION COUNTY\WALDEN POND DREDGING\CAD\PLAN SHEETS\EROSION CONTROL.DWG C-6EX. PROPERTYLINE (TYP.)9117 YELLOW PINE CTYELLOW PINE LLC DEED REF: 7746-0515TAX PARCEL NO. 06207085PUTTING GREEN TO BEREMOVED AND REPLACEDWITH PICKLEBALL COURTWALDENPONDEX. CREEKAPPROX. LOCATIONOF FIRE PIT AREA9113 YELLOW PINE CTJOSEPH POMYKACZ &DIANE L POMYKACZ DEED REF: 0971-359TAX PARCEL NO. 062070829109 YELLOW PINE CTPAULA FRACASSO &CAROL B FRACASSO DEED REF: 1450-862TAX PARCEL NO. 06207081 WALDEN POND HOMEOWNERSASSOCIATION INCDEED REF: 1024-832TAX PARCEL NO. 06186004WINGARD RDJOHN RALPH WINGARD JRDEED REF: D156-0737TAX PARCEL NO. 06186001JUTILIZE EXISTING DRIVEWAY FOR ACCESSTHIS LOCATIONPROP. 20' ACCESSEASEMENT (TYP.)ACROSS GRASSYARD. REPAIR ASNECESSARY ATEND OF PROJECT.YELLOW PINE CT (SR-2806)LOWER WATER LEVEL IN POND TOAPPROXIMATE 4' BELOW ELEVATION OFOVERFLOW RISER USING EITHER PUMP ORSIPHON DRAIN. SEE NOTES THIS SHEETLOW LEVEL DRAIN SHALL NOT BE USEDTO DRAIN POND. CONTRACTOR SHALLBE ALLOWED TO INSTALL SIPHON DRAININTO CMP RISER IF FEASIBLE.DEWATERING INTAKE HOSE. UTILIZE FLOATTO ENSURE THAT INTAKE DRAWS WATERFROM SURFACE OF PONDPROP. DEWATERINGBAGACCESSEASEMENT ISLIMITS OFDISTURBANCETHIS AREAEX. CREEKEX. CONC.SPILLWAYEX. 36" CMP RISER W/TRASH RACKAND LOW LEVEL DRAINREMOVE EXISTING WALKWAY ASREQUIRED. RESTORE WALKWAYAT END OF PROJECTLIMITS OF DISTURBANCE=3.2 AC.EROSION & SEDIMENT CONTROL LEGEND:TEMPORARY SILT FENCESTABILIZED CONSTRUCTION ENTRANCETEMPORARY TREE PROTECTIONDETAILED DREDGE PLAN (DOWNSTREAM END OF POND)PROJECT NOTESPOND DREDGING AND DEWATERINGINTENT OF PROJECT IS TO REMOVE ALL SEDIMENTS IN THE PROJECT AREA AND RESTORE HISTORICAL PONDBOTTOM. ALL ACCUMULATED SEDIMENTS, ABOVE AND BELOW WATER LEVEL SHALL BE REMOVED ANDDISPOSED OFF-SITE. SEDIMENT LEVELS VARY THROUGHOUT THE POND.POND DEPTH VARIES THROUGHOUT THE POND. AT THE DOWNSTREAM END OF THE POND, THE MAXIMUMDEPTH OF WATER IS ESTIMATED AT 5-6 FT.CONTRACTOR HAUL ROUTE AROUND PERIMETER OF POND TO BE LOCATED BELOW TYPICAL HISTORICALPOOL ELEVATION UNLESS OTHERWISE NOTED.DREDGING MAY REQUIRE USE OF ADDITIONAL TIMBER MATS OR OTHER METHODS TO ACCESS EXTENTS OFPOND.NO STOCKPILING OF DREDGE MATERIAL SHALL BE ALLOWED OUTSIDE OF THE EXTENTS OF THE POND.DEWATERING OF PONDCONTRACTOR SHALL DEWATER POND USING SIPHON OR PUMP. USE OF THE POND BOTTOM DRAIN WILLNOT BE ALLOWED.ACCESS TO THE TOP OF DAM SHALL BE AS DETAILED ON THE PLANS. NO HEAVY EQUIPMENT(EXCVATORS/DUMP TRUCKS ETC.) SHALL BE ALLOWED AT TOP OF DAM.CONTRACTOR SHALL LOWER AND MAINTAIN WATER SURFACE NO MORE THAN 4FT BELOW SPILLWAYELEVATION PRIOR TO DREDGING TO ALLOW FOR FISH AND WILDLIFE PRESERVATION. LOWER ELEVATION, NOMORE THAN ONE VERTICAL FOOT PER DAY TO PREVENT SLOUGHING OF SIDE WALLS OF POND AND PROTECTFISH AND WILDLIFE.MUD & DEBRIS IN ROAD:CONTRACTOR SHALL BE RESPONSIBLE FOR KEEPING ROADWAY CLEAR OF MUD AND DEBRIS AT ALL TIMESDURING THE PROJECT. ROADWAY SHALL BE SHOVEL CLEAN AT THE END OF EACH WORK DAY.CONTRACTOR SHALL INSTALL CRUSHED STONE ON GEOTEXTILE FABIC ALONG ACCESS ROAD AS REQUIRED TOLIMIT MUD ON THE ROADWAY.DURING CONSTRUCTION, AT THE DIRECTION OF THE ENGINEER, THE CONTRACTOR SHALL CLEAN THEROADWAY WITH A WATER TRUCK AND/OR STREET SWEEPER.AT END OF PROJECT, ALL ROADWAY SURFACES SHALL BE CLEANED WITH WATER TRUCK AND/OR STREETSWEEPER.STORM PIPE REPLACEMENTCONTRACTOR SHALL REMOVE AND REPLACE EXISTING STORM DRAIN PIPE AND ROOF DRAINS AS NECESSARYTO COMPLETE ALL WORK.CONTRACTOR SHALL REPAIR SCOUR HOLE AT POND AT END OF PROJECT. CONTRACTOR SHALL IMPORTSELECT FILL MATERIAL, COMPACT AND SHAPE TO MATCH EXISTING POND PERIMETER. CONTRACTOR SHALLTHEN ARMOR THE EMBANKMENT AS PER NCDOT 275.01. STONE SHALL BE CLASS B RIP RAP WITH TYPE 2GEOTEXTILE. MIN. 24" THICKNESS.CONTRACTOR SHALL INSTALL A RIP RAP DISSIPATOR AT THE END THE 18" STORM DRAIN. DISSIPATOR SHALLBE MIN. 10' IN LENGTH, CLASS B RIP RAP WITH TYPE 2 GEOTEXTILE MIN. 24" THICKNESS.RIP RAP DITCH REPAIRCONTRACTOR SHALL REMOVE RIP RAP DITCH AS REQUIRED TO COMPLETE CONSTRUCTION. CONTRACTORSHALL ENSURE THAT STORMWATER FLOW FROM ALL ADJACENT PROPERTY OWNERS IS ABLE TO FLOW TOTHE POND WITHOUT BLOCKAGE AT ALL TIMES.AT END OF PROJECT, CONTRACTOR SHALL REGRADE EXISTING RIP RAP DITCH TO FACILITATE FLOW FROMADJOINING PROPERTIES. DITCH SHALL BE MIN. 1' DEPTH, 4' BOTTOM WIDTH WITH 3:1 SIDE SLOPES. TOP OFRIP RAP STONE SHALL BE FLUSH WITH ADJACENT GRADES. RIP RAP SHALL BE 50/50 MIX OF CLASS A ANDCLASS B STONE, MIN. 18” THICK.MILLING & OVERLAY:ALL LOCAL STREETS ARE NCDOT MAINTAINED. YELLOW PINE CT. HAS RECENTLY BEEN REPAVED.AT END OF PROJECT, AT THE DIRECTION OF THE ENGINEER AND/OR NCDOT, THE CONTRACTOR SHALL MILL &OVERLAY DAMAGED PORTIONS OF YELLOW PINE CT.MILLING & OVERLAY SHALL BE 1.5" THICK. ASPHALT SHALL BE S 9.5C ASPHALT.PROP. ACCESS EASEMENT TODAM SPILLWAY TO BE UTILIZEDFOR LOWERING OF POND.NO HEAVY EQUIPMENT OR DUMPTRUCKS ALLOWED ON THISPORTION OF YELLOW PINE CT.149 10/3/2024UNION COUNTY SOIL & WATER CONSERVATION DISTRICT UNION COUNTY, NORTH CAROLINA WALDEN POND SEDIMENT REMOVAL PROJECTSMMKAWTBD 6730 Freedom Drive Charlotte, NC 28214 704-919-1900 License No. P-0601 Gavel & Dorn Engineering, PLLC 10/8/2024 4:09 PM S:\PROJECTS\UNION COUNTY\WALDEN POND DREDGING\CAD\PLAN SHEETS\DETAILS.DWG EROSION CONTROL PLANC-8N/A150 151 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-117 Agenda Date:3/2/2026 TITLE:..title Budget Amendment - Budget & Grants Management - Use of ARPA Investment Funds INFORMATION CONTACT: Jason May, Budget & Grants Management Director, 704-283-3660 ACTION REQUESTED: Approve Special Revenue Ordinance 94G. PRIOR BOARD ACTIONS: None. BACKGROUND: The FY 2026 Adopted County Budget includes an interfund transfer of $500,000 of ARPA Investment funds out of the special revenue fund into the County’s general fund to support annual operations. Special Revenue Ordinance 94G completes this transfer into the general fund for use. FINANCIAL IMPACT: Transfer $500,000 in available ARPA Investment Funds to the Union County general fund in accordance with the FY 2026 Adopted County Budget. Union County, NC Printed on 2/17/2026Page 1 of 1 powered by Legistar™152 Special Revenue Ordinance 94G for Union County ARPA Investment Earnings BE IT ORDAINED by the Board of County Commissioners of Union County, North Carolina that, pursuant to Section 13.2 of Chapter 159 of the General Statutes of North Carolina, the following special revenue project ordinance is hereby adopted: Section 1: This ordinance is to budget expenditures to be funded by investment earnings from federal funds received specifically from the American Rescue Plan Act. Section 2: The officers of this unit are hereby directed to proceed with the Union County ARPA Investment Earnings project within the terms of the guidelines as set forth by the federal and state government, Generally Accepted Accounting Principles (GAAP) and the budget contained herein. Section 3: The following amounts are appropriated for the projects and authorized for expenditures: Expenditure Funds: Software Expenses- New Grant Software $ 368,502 Payment to Other Governmental Units $ 366,525 IFT to Water & Sewer Capital Project Fund $ 700,000 Grant Staff Position $ 182,471 IFT to General Capital Project $1,220,422 IFT to General Fund $1,015,000 TOTAL EXPENDITURES $3,852,920 Section 4: The following revenues are anticipated to be available to complete the project: Revenue Funds: Investment earnings on ARPA funds $3,852,920 TOTAL REVENUES $3,852,920 Section 5: The Finance Officer is hereby directed to maintain sufficient specific detailed accounting records. Section 6: Copies of this special revenue ordinance shall be furnished to the Budget Officer, the Finance Officer and to the Clerk to the Board of County Commissioners. Section 7: At the completion of this special revenue ordinance the Finance Officer is hereby directed to close out the Special Revenue Ordinance. Section 8: The County Manager is hereby authorized to transfer revenues and appropriations within an ordinance as contained herein. ATTEST: ________________________ ______________________________ Lynn G. West, Brian Helms, Chair Clerk to the Board Union County Board of Commissioners 153 BUDGET REQUESTED BY FISCAL YEAR DATE Source Project Requested Revised Project Project Requested Revised Description and Code To Date Amendment Project Description and Code To Date Amendment Project Federal Grant Interest Earnings 3,352,920 500,000 3,852,920 Operating Expenses 3,352,920 500,000 3,852,920 (ARPA) - - - - 3,352,920 500,000 3,852,920 3,352,920 500,000 3,852,920 EXPLANATION: To appropriate ARPA Investment Earnings revenue and expenditures. APPROVED BY: DATE: 2/10/2026 Source Project Requested Revised Project Project Requested Revised Description and Code To Date Amendment Project Description and Code To Date Amendment Project - Payments to Other Govt Units ARP Interest Earning 3,352,920 500,000 3,852,920 30030551-5630 366,525 -366,525 30030551-4810 Software Maintenance Agreements 368,502 -368,502 30030551-5354 IFT to Water & Sewer Captial Project Fund 30030551-5064 700,000 -700,000 Salaries & Wages -Grant Position 30030551-5121 117,000 117,000 30030551-5134 5,850 5,850 30030551-5182 788 788 30030551-5183 25,155 25,155 30030551-5187 848 848 30030551-5260 150 150 30030551-5265 2,375 2,375 30030551-5131 8,951 8,951 30030551-5136 15,613 15,613 30030551-5171 1,670 1,670 30030551-5313 500 500 30030551-5173 3,571 3,571 IFT to General Captial Project Fund 1,220,422 - 1,220,422 30030551-5040 IFT to General Fund 515,000 500,000 1,015,000 30030551-5010 Totals 3,352,920 500,000 3,852,920 Totals 3,352,920 500,000 3,852,920 Prepared By JBH Posted By Date 2/10/2026 Number SRO 94G FOR FINANCE POSTING PURPOSES ONLY PROJECT SOURCES PROJECT USES PROJECT SOURCES PROJECT USES Bd of Comm/County Manager Lynn West/Clerk to the Board SPECIAL REVENUE ORDINANCE AMENDMENT BOCC APPROVED General SRO Fund Jason May 2025-2026 February 10, 2026 154 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-122 Agenda Date:3/2/2026 TITLE:..title January 2026 NCVTS Motor Vehicle Tax Report INFORMATION CONTACT: Vann Harrell, Tax Administration, Tax Administrator, 704-283-3748; Kristen Foxworth, Tax Administration, Deputy Tax Administrator, 704-283-3591 ACTION REQUESTED: Approve the January 2026 NCVTS Motor Vehicle Tax Refund Report. PRIOR BOARD ACTIONS: None. BACKGROUND: The refunds included in this report represent adjustments made to tax bills that resulted in refunds of motor vehicle taxes paid under the Tax and Tag Together program operated jointly between the counties and the State. FINANCIAL IMPACT: $1,813.98 Union County, NC Printed on 2/17/2026Page 1 of 1 powered by Legistar™155 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change 001 TAX $0.00 $0.00 200 TAX ($144.08)$0.00 200 VEHICLE FEE ($30.00)$0.00 023 TAX $14.68 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($31.49)$0.00 600 TAX ($47.63)$0.00 023 TAX ($11.96)$0.00 003 TAX ($2.97)$0.00 005 TAX ($1.26)$0.00 004 TAX ($10.90)$0.00 002 TAX ($75.04)$0.00 Refund 001 TAX $0.00 $0.00 200 TAX ($338.74)$0.00 200 VEHICLE FEE ($30.00)$0.00 700 TAX $145.51 $0.00 700 VEHICLE FEE $25.00 $0.00 020 TAX $35.57 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX $0.00 $0.00 200 TAX ($110.35)$0.00 200 VEHICLE FEE ($30.00)$0.00 980 TAX $4.39 $0.00 021 TAX $14.87 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX $0.00 $0.00 200 TAX ($210.55)$0.00 200 VEHICLE FEE ($30.00)$0.00 800 TAX $10.48 $0.00 026 TAX $16.68 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX $0.00 $0.00 200 TAX ($185.87)$0.00 200 VEHICLE FEE ($30.00)$0.00 023 TAX $18.94 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX $0.00 $0.00 600 TAX $85.10 $0.00 200 TAX ($231.15)$0.00 200 VEHICLE FEE ($30.00)$0.00 023 TAX $23.55 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund ALLSTATE TRUCK LINES INC ALLSTATE TRUCK LINES INC JOMIRU, VITALIE 2216 UNIONVILLE INDIAN TR TRAIL RD W North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 960088408 Refund Generated due to adjustment on Bill #0083636945- 2024-2024-0000 Situs error 1/7/2026INDIAN TRAIL, NC 28079 Adjustment >= $100 0083636945 LFR4386 PENDING $0.00 $0.00 $0.00 $159.40 $0.00 ($144.08) ($30.00) $14.68 $0.00 ($11.96) ($2.97) ($1.26)843629731 Refund Generated due to adjustment on Bill #0070558644- 2025-2025-0000-00 Assessed In Err 1/28/2026 ($10.90) ($75.04) $181.25 ($31.49) ($47.63) PENDING 1203354900 Refund Generated due to adjustment on Bill #0088868483- 2025-2025-0000 BOLIVIA, NC 28422 Adjustment >= $100 0070558644 PMX5278 PENDING BRUNSWICK COUNTY TAX OFFICE DAC SERVICES INC DAC SERVICES INC 3803 MATTHEWS INDIAN TRAI ROAD MATTHEWS, NC 28104 Adjustment >= $100 0088868483 MAS4715 PO BOX 269 Situs error 1/20/2026 $0.00 ($338.74) ($30.00) $145.51 $25.00 $35.57 $0.00 $0.00 $0.00 $0.00 $162.66 $0.00 ($110.35) ($30.00) $4.39 $14.871080100611 Refund Generated due to adjustment on Bill #0083527677- 2024-2024-0000 Situs error 1/7/2026 FERRARI, GUSTAVO ADOLFO FERRARI, GUSTAVO ADOLFO 4001 AMBASSADOR CT $0.00 $0.00 $0.00 $0.00 $121.09 MONROE, NC 28110 Adjustment >= $100 0083527677 VFL5626 PENDING DETTMAR, JESSICA CHILDERS DETTMAR, JESSICA CHILDERS 801 WEST UNION INDIAN TRL RD 1080099216 Refund Generated due to adjustment on Bill #0083591119- 2024-2024-0000 Situs error $0.00960089424 Refund Generated due to adjustment on Bill #0083669766- 2024-2024-0000 Situs error 1/7/2026 1/7/2026WEDDINGTON, NC 28104 Adjustment >= $100 0083591119 KAL8832 PENDING $0.00 $0.00 $0.00 $0.00 $213.39 $0.00 ($210.55) ($30.00) $10.48 $16.68 REEVES, ERIC WAYNE REEVES, ERIC WAYNE 2904 UNIONVILLE INDIAN TR AIL RD $0.00 $0.00 $0.00 $196.93 INDIAN TRAIL, NC 28079 Adjustment >= $100 0083669766 LHH1538 PENDINGHICKS, JACOB KENT HICKS, JACOB KENT 7005 INDIAN TRAIL FAIRVIE 7005 $0.00 ($185.87) ($30.00) $18.94 1080099000 Refund Generated due to adjustment on Bill #0083688548- 2024-2024-0000 Situs error 1/7/2026INDIAN TRAIL, NC 28079 Adjustment >= $100 0083688548 RJN4687 PENDING $0.00 $0.00 $0.00 $0.00 $152.50 $0.00 $85.10 ($231.15) ($30.00) $23.55 Page 1 of 2 156 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($34.78)$0.00 800 TAX ($10.83)$0.00 026 TAX ($9.41)$0.00 003 TAX ($3.28)$0.00 005 TAX ($1.39)$0.00 004 TAX ($12.04)$0.00 002 TAX ($82.86)$0.00 Refund 001 TAX $0.00 $0.00 200 TAX ($482.35)($24.12) 200 VEHICLE FEE ($30.00)$0.00 019 TAX $61.24 $3.06 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund Refund Total ($10.83) ($9.41) ($3.28) ($1.39)843524423 Refund Generated due to County Transfer of Taxes paid HMK4206 Assessed In Err 1/27/2026 ($12.04) ($82.86) $154.59 ($34.78) RALEIGH, NC 27602 Adjustment >= $100 0074539794 HMK4206 PENDINGWAKE COUNTY TAX OFFICE WORLEY, JENNIFER LYNN WORLEY, JENNIFER LYNN WORLEY, KRISTOPHER JAMES 3714 A SANFORD LN MONROE, NC 28110 Adjustment >= $100 0084342489 KMZ8305 PO BOX 2331 $1813.98 Situs error 1/7/2026 $0.00 ($506.47) ($30.00) $64.30 $0.00 $0.00 $0.00 $0.00 $472.17 PENDING 960088072 Refund Generated due to adjustment on Bill #0084342489- 2024-2024-0000 Page 2 of 2 157 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-125 Agenda Date:3/2/2026 TITLE:..title Tax Bill Correction Report for January 2026 INFORMATION CONTACT: Michael Thompson, Tax Administration, Deputy Tax Administrator, 704-283-3624 ACTION REQUESTED: Approve Tax Bill Correction Reports for January 2026. PRIOR BOARD ACTIONS: None. BACKGROUND: In accordance with North Carolina General Statutes 102-312 and 105-325, the Board of County Commissioners is authorized to make and approve certain changes to property tax records. Approval of such changes may result in either a release, refund, or discovery of ad valorem taxes. The attached report provides detailed information on all tax bills that were modified. Included in the report for each correction is the parcel number or property key, owner name, reason for the change, original value, original tax, corrected value, corrected tax, and refund, if applicable. FINANCIAL IMPACT: January Refund amount = $5,969.98 Union County, NC Printed on 2/20/2026Page 1 of 1 powered by Legistar™158 Union CountyCorrection Listing ReportPage 1 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Exclusion Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal505.761,664.141,158.3804117001 RE 2025 1/9/2026 242,237 348,000 105,7630.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXCLUSIONSTATUS CHANGETax TTL1,158.38 1,664.14 505.762025001821MUENDES, MELLISA M& MEDLIN, JOHN WAYNEPublic Notes:1,072.352,220.661,148.3108036022 RE 2025 1/9/2026 227,164 439,300 212,1360.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXCLUSIONSTATUS CHANGETax TTL1,148.31 2,220.66 1,072.352025001813SIMPSON, SIBYLPublic Notes:Tax 2,306.69 3,884.80 1,578.11Totals for Type Exclusion Change - Discovery : ValueLL 0.00 0.00 0.00469,401 787,300 317,899Tax TTL 2,306.69 3,884.80 1,578.11 0.00INT 0.00 0.00 0.00Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal28.811,098.451,069.6401057007 RE 2025 1/16/2026 211,600 217,300 5,7000.000.00 0.00ValueLLTaxINT0.580.00 0.580.00PUV ROLLBACKTax TTL1,069.64 1,099.03 29.392025001829BACKWOOD'S FARM II, LLCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated159 Union CountyCorrection Listing ReportPage 2 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal13.521,249.951,236.4301057007 RE 2024 1/16/2026 191,160 193,250 2,0900.000.00 0.00ValueLLTaxINT1.490.00 1.490.00PUV ROLLBACKTax TTL1,236.43 1,251.44 15.012025001829BACKWOOD'S FARM II, LLCPublic Notes:13.091,210.521,197.4301057007 RE 2023 1/16/2026 191,160 193,250 2,0900.000.00 0.00ValueLLTaxINT2.620.00 2.620.00PUV ROLLBACKTax TTL1,197.43 1,213.14 15.712025001829BACKWOOD'S FARM II, LLCPublic Notes:13.091,210.521,197.4301057007 RE 2022 1/16/2026 191,160 193,250 2,0900.000.00 0.00ValueLLTaxINT3.790.00 3.790.00PUV ROLLBACKTax TTL1,197.43 1,214.31 16.882025001829BACKWOOD'S FARM II, LLCPublic Notes:95.491,860.691,765.2001234013B RE 2025 1/21/2026 349,200 368,090 18,8900.000.00 0.00ValueLLTaxINT1.910.00 1.910.00PUV ROLLBACKTax TTL1,765.20 1,862.60 97.402025001845SMITH, HERMAN BRENT JR& SMITH, MARJORIE LEIGH JPublic Notes:53.171,712.211,659.0401234013B RE 2024 1/21/2026 256,500 264,720 8,2200.000.00 0.00ValueLLTaxINT5.850.00 5.850.00PUV ROLLBACKTax TTL1,659.04 1,718.06 59.022025001845SMITH, HERMAN BRENT JR& SMITH, MARJORIE LEIGH JPublic Notes:51.491,636.911,585.4201234013B RE 2023 1/21/2026 253,100 261,320 8,2200.000.00 0.00ValueLLTaxINT10.300.00 10.300.00PUV ROLLBACKTax TTL1,585.42 1,647.21 61.792025001845SMITH, HERMAN BRENT JR& SMITH, MARJORIE LEIGH JPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated160 Union CountyCorrection Listing ReportPage 3 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal51.491,636.911,585.4201234013B RE 2022 1/21/2026 253,100 261,320 8,2200.000.00 0.00ValueLLTaxINT14.930.00 14.930.00PUV ROLLBACKTax TTL1,585.42 1,651.84 66.422025001845SMITH, HERMAN BRENT JR& SMITH, MARJORIE LEIGH JPublic Notes:651.431,725.851,074.4203018004 RE 2025 1/27/2026 215,400 346,000 130,6000.000.00 0.00ValueLLTaxINT13.030.00 13.030.00PUV ROLLBACKTax TTL1,074.42 1,738.88 664.462025001868HARGETT, JAMES BPublic Notes:400.801,404.141,003.3403018004 RE 2024 1/27/2026 150,200 210,200 60,0000.000.00 0.00ValueLLTaxINT44.090.00 44.090.00PUV ROLLBACKTax TTL1,003.34 1,448.23 444.892025001868HARGETT, JAMES BPublic Notes:394.141,380.80986.6603018004 RE 2023 1/27/2026 150,200 210,200 60,0000.000.00 0.00ValueLLTaxINT78.830.00 78.830.00PUV ROLLBACKTax TTL986.66 1,459.63 472.972025001868HARGETT, JAMES BPublic Notes:394.141,380.80986.6603018004 RE 2022 1/27/2026 150,200 210,200 60,0000.000.00 0.00ValueLLTaxINT114.300.00 114.300.00PUV ROLLBACKTax TTL986.66 1,495.10 508.442025001868HARGETT, JAMES BPublic Notes:66.13320.99254.8604045014 RE 2025 1/16/2026 52,300 65,870 13,5700.000.00 0.00ValueLLTaxINT1.320.00 1.320.00PUV ROLLBACKTax TTL254.86 322.31 67.452025001830MULLIS, COLLETTE LPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated161 Union CountyCorrection Listing ReportPage 4 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal49.36258.58209.2204045014 RE 2024 1/16/2026 32,000 39,550 7,5500.000.00 0.00ValueLLTaxINT5.430.00 5.430.00PUV ROLLBACKTax TTL209.22 264.01 54.792025001830MULLIS, COLLETTE LPublic Notes:48.52254.15205.6304045014 RE 2023 1/16/2026 32,000 39,550 7,5500.000.00 0.00ValueLLTaxINT9.700.00 9.700.00PUV ROLLBACKTax TTL205.63 263.85 58.222025001830MULLIS, COLLETTE LPublic Notes:48.52254.15205.6304045014 RE 2022 1/16/2026 32,000 39,550 7,5500.000.00 0.00ValueLLTaxINT14.070.00 14.070.00PUV ROLLBACKTax TTL205.63 268.22 62.592025001830MULLIS, COLLETTE LPublic Notes:516.15544.8728.7205075010 01 RE 2025 1/5/2026 6,000 113,800 107,8000.000.00 0.00ValueLLTaxINT10.320.00 10.320.00PUV ROLLBACKTax TTL28.72 555.19 526.472025001786MCCAIN, TREVA G& IVEY, MITCHELLPublic Notes:114.88152.5337.6505075010 01 RE 2024 1/5/2026 5,900 23,900 18,0000.000.00 0.00ValueLLTaxINT12.640.00 12.640.00PUV ROLLBACKTax TTL37.65 165.17 127.522025001786MCCAIN, TREVA G& IVEY, MITCHELLPublic Notes:113.02150.0737.0505075010 01 RE 2023 1/5/2026 5,900 23,900 18,0000.000.00 0.00ValueLLTaxINT22.600.00 22.600.00PUV ROLLBACKTax TTL37.05 172.67 135.622025001786MCCAIN, TREVA G& IVEY, MITCHELLPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated162 Union CountyCorrection Listing ReportPage 5 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal113.02150.0737.0505075010 01 RE 2022 1/5/2026 5,900 23,900 18,0000.000.00 0.00ValueLLTaxINT32.780.00 32.780.00PUV ROLLBACKTax TTL37.05 182.85 145.802025001786MCCAIN, TREVA G& IVEY, MITCHELLPublic Notes:1,172.602,833.631,661.0306015002 RE 2025 1/7/2026 344,900 588,380 243,4800.000.00 0.00ValueLLTaxINT0.000.00 0.000.00PUV ROLLBACKTax TTL1,661.03 2,833.63 1,172.602025001805ROBINSON, DONALD SPublic Notes:483.822,035.861,552.0406015002 RE 2024 1/7/2026 241,300 316,520 75,2200.000.00 0.00ValueLLTaxINT49.600.00 49.600.00PUV ROLLBACKTax TTL1,552.04 2,085.46 533.422025001805ROBINSON, DONALD SPublic Notes:477.202,008.011,530.8106015002 RE 2023 1/7/2026 241,300 316,520 75,2200.000.00 0.00ValueLLTaxINT91.860.00 91.860.00PUV ROLLBACKTax TTL1,530.81 2,099.87 569.062025001805ROBINSON, DONALD SPublic Notes:477.202,008.011,530.8106015002 RE 2022 1/7/2026 241,300 316,520 75,2200.000.00 0.00ValueLLTaxINT134.810.00 134.810.00PUV ROLLBACKTax TTL1,530.81 2,142.82 612.012025001805ROBINSON, DONALD SPublic Notes:904.391,671.25766.8607018018 01 RE 2025 1/20/2026 160,800 350,440 189,6400.000.00 0.00ValueLLTaxINT18.090.00 18.090.00PUV ROLLBACKTax TTL766.86 1,689.34 922.482025001841ROWELL, SPURGEON HEIRSPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated163 Union CountyCorrection Listing ReportPage 6 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal640.671,247.28606.6107018018 01 RE 2024 1/20/2026 94,900 195,130 100,2300.000.00 0.00ValueLLTaxINT70.470.00 70.470.00PUV ROLLBACKTax TTL606.61 1,317.75 711.142025001841ROWELL, SPURGEON HEIRSPublic Notes:633.551,233.41599.8607018018 01 RE 2023 1/20/2026 94,900 195,130 100,2300.000.00 0.00ValueLLTaxINT126.710.00 126.710.00PUV ROLLBACKTax TTL599.86 1,360.12 760.262025001841ROWELL, SPURGEON HEIRSPublic Notes:86.722,443.092,356.3708180003A RE 2025 1/2/2026 461,400 478,380 16,9800.000.00 0.00ValueLLTaxINT1.730.00 1.730.00PUV ROLLBACKTax TTL2,356.37 2,444.82 88.452025001784CLONTZ, MICHAEL A& CLONTZ, MELVIE MPublic Notes:66.182,705.422,639.2408180003A RE 2024 1/2/2026 394,800 404,700 9,9000.000.00 0.00ValueLLTaxINT7.280.00 7.280.00PUV ROLLBACKTax TTL2,639.24 2,712.70 73.462025001784CLONTZ, MICHAEL A& CLONTZ, MELVIE MPublic Notes:65.172,563.412,498.2408180003A RE 2023 1/2/2026 379,500 389,400 9,9000.000.00 0.00ValueLLTaxINT13.030.00 13.030.00PUV ROLLBACKTax TTL2,498.24 2,576.44 78.202025001784CLONTZ, MICHAEL A& CLONTZ, MELVIE MPublic Notes:65.172,563.412,498.2408180003A RE 2022 1/2/2026 379,500 389,400 9,9000.000.00 0.00ValueLLTaxINT18.900.00 18.900.00PUV ROLLBACKTax TTL2,498.24 2,582.31 84.072025001784CLONTZ, MICHAEL A& CLONTZ, MELVIE MPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated164 Union CountyCorrection Listing ReportPage 7 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : PUV RollbackCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal4,400.544,649.13248.59X1159004 RE 2025 1/21/2026 49,600 927,600 878,0000.000.00 0.00ValueLLTaxINT88.010.00 88.010.00PUV ROLLBACKTax TTL248.59 4,737.14 4,488.552025001843NMJSVG TOWNSHIP FARMS LLCPublic Notes:2,400.952,727.78326.83X1159004 RE 2024 1/21/2026 49,400 412,300 362,9000.000.00 0.00ValueLLTaxINT264.110.00 264.110.00PUV ROLLBACKTax TTL326.83 2,991.89 2,665.062025001843NMJSVG TOWNSHIP FARMS LLCPublic Notes:2,377.362,700.98323.62X1159004 RE 2023 1/21/2026 49,400 412,300 362,9000.000.00 0.00ValueLLTaxINT475.470.00 475.470.00PUV ROLLBACKTax TTL323.62 3,176.45 2,852.832025001843NMJSVG TOWNSHIP FARMS LLCPublic Notes:2,377.362,700.98323.62X1159004 RE 2022 1/21/2026 49,400 412,300 362,9000.000.00 0.00ValueLLTaxINT689.440.00 689.440.00PUV ROLLBACKTax TTL323.62 3,390.42 3,066.802025001843NMJSVG TOWNSHIP FARMS LLCPublic Notes:Tax 35,825.67 55,684.81 19,859.14Totals for Type PUV Rollback : ValueLL 0.00 0.00 0.005,967,380 9,404,140 3,436,760Tax TTL 35,825.67 58,134.90 22,309.23 0.00INT 0.00 2,450.09 2,450.09JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated165 Union CountyCorrection Listing ReportPage 8 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal4,731.834,778.4446.6102074004D RE 2025 1/22/2026 9,300 953,400 944,1000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL46.61 4,778.44 4,731.832025001850BAUCOM, MELISSA J& BAUCOM, ROBERT EUGENE JPublic Notes:1,708.132,396.26688.1304036025C RE 2025 1/9/2026 143,900 501,100 357,2000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL688.13 2,396.26 1,708.132025001819WILSON, DANIEL REID& WILSON, LAURAPublic Notes:1,590.612,079.93489.3204036025C RE 2024 1/9/2026 76,600 325,600 249,0000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL489.32 2,079.93 1,590.612025001819WILSON, DANIEL REID& WILSON, LAURAPublic Notes:340.902,320.741,979.8405075002 RE 2025 1/28/2026 413,500 484,700 71,2000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL1,979.84 2,320.74 340.902025001872THREE LAKES PRESERVE LLCPublic Notes:3,405.583,918.91513.3305141191 RE 2025 1/9/2026 106,900 816,100 709,2000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL513.33 3,918.91 3,405.582025001815EASTWOOD CONSTRUCTION PARNPublic Notes:590.562,825.342,234.7807150710 RE 2025 1/9/2026 343,600 434,400 90,8000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL2,234.78 2,825.34 590.562025001816STANLEY MARTIN HOMES LLCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated166 Union CountyCorrection Listing ReportPage 9 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal2,885.732,901.4715.7408300357 RE 2025 1/9/2026 1,800 331,900 330,1000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL15.74 2,901.47 2,885.732025001814PULTE HOME COMPANY LLCPublic Notes:542.82542.820.0008303014E RE 2025 1/9/2026 0 112,200 112,2000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL0.00 542.82 542.822025001817PRESLAR, JOHNNYPublic Notes:211.18211.180.0008303014E RE 2024 1/9/2026 0 32,400 32,4000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL0.00 211.18 211.182025001817PRESLAR, JOHNNYPublic Notes:207.42207.420.0008303014E RE 2023 1/9/2026 0 32,400 32,4000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL0.00 207.42 207.422025001817PRESLAR, JOHNNYPublic Notes:201.63201.630.0008303014E RE 2022 1/9/2026 0 32,400 32,4000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00EXEMPTIONSTATUS CHANGETax TTL0.00 201.63 201.632025001817PRESLAR, JOHNNYPublic Notes:320.76548.15227.3909375065 RE 2025 1/22/2026 47,000 113,300 66,3000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE TOIMPROVEMENT ORLISTINGTax TTL227.39 548.15 320.762025001840MONTERO, JUAN LORENZO& QUINTERO, DIANA RAMERIEPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated167 Union CountyCorrection Listing ReportPage 10 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal102.33250.29147.9609375065 RE 2024 1/22/2026 22,700 38,400 15,7000.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE TOIMPROVEMENT ORLISTINGTax TTL147.96 250.29 102.332025001840MONTERO, JUAN LORENZO& QUINTERO, 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1/20/2026 2,236,751 2,241,347 4,5962.320.00 2.32ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL11,306.78 11,332.33 25.552025001838A L BAUCOM TRANSPORTATIONPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated168 Union CountyCorrection Listing ReportPage 11 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal2,643.158,453.475,810.32407248 PP 2025 1/8/2026 1,164,859 1,694,761 529,9020.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL5,810.32 8,453.47 2,643.152025001808ASHCRAFT, JOHN A JRPublic Notes:7,318.4316,587.349,268.91407302 PP 2024 1/22/2026 1,376,230 2,462,857 1,086,6271,463.690.00 1,463.69ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL9,268.91 18,051.03 8,782.122025001853AUSTIN GRADING & FARM SERVPublic Notes:2,075.0614,663.1712,588.11407302 PP 2023 1/22/2026 1,921,849 2,238,652 316,803622.520.00 622.52ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL12,588.11 15,285.69 2,697.582025001853AUSTIN GRADING & FARM SERVPublic Notes:340.5811,825.2511,484.67407302 PP 2021 1/22/2026 1,755,261 1,807,313 52,052170.290.00 170.29ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL11,484.67 11,995.54 510.872025001853AUSTIN GRADING & FARM SERVPublic Notes:20.0615,631.9815,611.92407302 PP 2020 1/22/2026 1,921,231 1,923,699 2,46812.030.00 12.03ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL15,611.92 15,644.01 32.092025001853AUSTIN GRADING & FARM SERVPublic Notes:93.46194.68101.22409367 PP 2025 1/22/2026 21,225 40,823 19,5989.350.00 9.35ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL101.22 204.03 102.812025001854DOUG MCLAIN TRUCKING INCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated169 Union CountyCorrection Listing ReportPage 12 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal132.66663.28530.62414605 PP 2025 1/27/2026 106,380 132,975 26,59513.2853.06 66.34ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL583.68 729.62 145.942025001867SOUTHERN PRIDE TURF FARMPublic Notes:179.14895.71716.57414605 PP 2024 1/27/2026 107,271 134,089 26,81835.8271.66 107.48ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL788.23 1,003.19 214.962025001866SOUTHERN PRIDE TURF FARMPublic Notes:167.06835.29668.23414605 PP 2023 1/27/2026 101,725 127,156 25,43150.1366.82 116.95ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL735.05 952.24 217.192025001866SOUTHERN PRIDE TURF FARMPublic Notes:167.19835.91668.72414605 PP 2022 1/27/2026 101,800 127,250 25,45066.8866.87 133.75ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL735.59 969.66 234.072025001866SOUTHERN PRIDE TURF FARMPublic Notes:167.47837.31669.84414605 PP 2021 1/27/2026 101,800 127,250 25,45083.7466.98 150.72ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL736.82 988.03 251.212025001866SOUTHERN PRIDE TURF FARMPublic Notes:207.351,036.71829.36414605 PP 2020 1/27/2026 101,800 127,250 25,450124.3982.94 207.33ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL912.30 1,244.04 331.742025001866SOUTHERN PRIDE TURF FARMPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated170 Union CountyCorrection Listing ReportPage 13 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal3,120.986,076.712,955.73414644 PP 2025 1/16/2026 338,107 695,117 357,010312.10295.57 607.67ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL3,251.30 6,684.38 3,433.082025001831SPIROFLOW SYSTEMS INCPublic Notes:36.18180.88144.70415076 PP 2025 1/22/2026 29,640 37,050 7,4103.6214.47 18.09ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL159.17 198.97 39.802025001852TELLOS COMPANY INCPublic Notes:8,816.7916,066.347,249.55416321 PP 2025 1/21/2026 829,278 1,837,834 1,008,556881.66724.96 1,606.62ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL7,974.51 17,672.96 9,698.4520250018481ST CHOICE GLASS INCPublic Notes:9,613.9620,311.6610,697.70416321 PP 2024 1/21/2026 980,990 1,862,601 881,6111,922.781,069.77 2,992.55ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL11,767.47 23,304.21 11,536.7420250018481ST CHOICE GLASS INCPublic Notes:2,345.1214,497.6312,152.51416321 PP 2023 1/21/2026 1,114,398 1,329,448 215,050703.581,215.25 1,918.83ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL13,367.76 16,416.46 3,048.7020250018481ST CHOICE GLASS INCPublic Notes:509.3213,731.5913,222.27416321 PP 2022 1/21/2026 1,212,496 1,259,201 46,705203.751,322.23 1,525.98ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL14,544.50 15,257.57 713.0720250018481ST CHOICE GLASS INCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated171 Union CountyCorrection Listing ReportPage 14 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal98.2413,044.3212,946.08416321 PP 2021 1/21/2026 1,187,169 1,196,178 9,00949.141,294.61 1,343.75ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL14,240.69 14,388.07 147.3820250018481ST CHOICE GLASS INCPublic Notes:30.142,441.402,411.26578956 PP 2023 1/21/2026 237,586 240,556 2,9709.04241.13 250.17ValueLLTaxINT0.000.00 0.000.00TMA AUDITDISCOVERYTax TTL2,652.39 2,691.57 39.182025001842JM WAXHAW LLCPublic Notes:3,004.053,047.9543.90604819 PP 2025 1/9/2026 6,558 455,325 448,767300.404.39 304.79ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL48.29 3,352.74 3,304.452025001811APPLIED TECHNICAL SERVICESPublic Notes:349.681,609.221,259.54640891 PP 2025 1/27/2026 144,079 184,079 40,00034.98125.95 160.93ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL1,385.49 1,770.15 384.662025001864MAZ EXPRESS LLCPublic Notes:919.037,510.056,591.02658867 PP 2025 1/28/2026 1,368,568 1,559,396 190,82891.900.00 91.90ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL6,591.02 7,601.95 1,010.932025001869LONE WOLF LEASING LLCPublic Notes:99.4999.490.00661856 PP 2024 1/27/2026 0 9,123 9,12319.900.00 19.90ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 119.39 119.392025001863NLB CORP& JOSEPH, SCOTTPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated172 Union CountyCorrection Listing ReportPage 15 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal77.0877.080.00669527 PP 2025 1/14/2026 0 11,790 11,7907.710.00 7.71ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 84.79 84.792025001828C & C STRATEGIC PARTNERS LPublic Notes:636.16636.160.00669586 PP 2025 1/27/2026 0 72,770 72,77063.620.00 63.62ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 699.78 699.782025001865LA HERRADURA MEXICAN RESTAPublic Notes:793.56793.560.00669586 PP 2024 1/27/2026 0 72,770 72,770158.710.00 158.71ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 952.27 952.272025001865LA HERRADURA MEXICAN RESTAPublic Notes:793.56793.560.00669586 PP 2023 1/27/2026 0 72,770 72,770238.070.00 238.07ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 1,031.63 1,031.632025001865LA HERRADURA MEXICAN RESTAPublic Notes:118.76118.760.00669710 PP 2025 1/28/2026 0 24,732 24,73211.880.00 11.88ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 130.64 130.642025001870HAMILTON LIVING TRUSTPublic Notes:49.4249.420.00669717 PP 2025 1/23/2026 0 10,262 10,2624.940.00 4.94ValueLLTaxINT0.000.00 0.000.00UNLISTED REALOR PERSONALPROPERTYTax TTL0.00 54.36 54.362025001855FERGUSON, FRED ROBLEYPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated173 Union CountyCorrection Listing ReportPage 16 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - DiscoveryCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal130.91130.910.00669735 PP 2025 1/7/2026 0 26,202 26,2020.000.00 0.00ValueLLTaxINT0.000.00 0.000.00COUNTYTRANSFERTax TTL0.00 130.91 130.912025001803SHORT, BENJAMIN JACKSONPublic Notes:Tax 146,786.54 209,176.26 62,389.72Totals for Type Value Change - Discovery : ValueLL 6,716.66 14,388.88 7,672.2219,711,451 28,499,726 8,788,275Tax TTL 153,503.20 223,565.14 70,061.94 0.00INT 0.00 0.00 0.00Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(459.55)1,936.712,396.2604036025C RE 2025 1/9/2026 501,100 405,000 (96,100)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEPER BERTax TTL2,396.26 1,936.71 (459.55)2025001820WILSON, DANIEL REID& WILSON, LAURAPublic Notes:(5,316.28)4,854.8310,171.1108234018A RE 2025 1/23/2026 2,001,400 955,300 (1,046,100)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CHANGE VALUEDUE TO AN APPEALTax TTL10,171.11 4,854.83 (5,316.28)2025001858BROOKS, ERIC V& BROOKS, JULIE PPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated174 Union CountyCorrection Listing ReportPage 17 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(430.98)24.95455.9309015001A80 RE 2025 1/7/2026 60,300 3,300 (57,000)0.000.00 0.00ValueLLTaxINT0.000.00 0.00430.98CLERICAL ERRORTax TTL455.93 24.95 (430.98)2025001806BRASWELL, DORIS H& BRASWELL, JOHNNY PAULPublic Notes:0.001,424.111,424.112785169 PP 2025 1/9/2026 162,904 162,904 0(142.41)142.41 0.00ValueLLTaxINT0.000.00 0.0070.73LATE LISTPENALTY CHANGETax TTL1,566.52 1,424.11 (142.41)2025001822GERBER COLLISION (NORTHEASPublic Notes:(62.73)2.3165.04307118 PP 2025 1/5/2026 8,444 300 (8,144)(6.27)6.50 0.23ValueLLTaxINT0.000.00 0.000.00DUPLICATEASSESSMENTTax TTL71.54 2.54 (69.00)2025001801BAGDASARIAN, TIMOTHY FPublic Notes:(150.49)0.00150.49326032 PP 2025 1/27/2026 19,539 0 (19,539)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL150.49 0.00 (150.49)2025001862DEESE, RICHARD EUGENE IIPublic Notes:(12.72)0.0012.72356773 PP 2025 1/5/2026 2,512 0 (2,512)(1.27)1.27 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL13.99 0.00 (13.99)2025001797LINKER, TAMARA LEIGH& LINKER, RONALD KEITHPublic Notes:(17.67)0.0017.67356773 PP 2024 1/5/2026 2,644 0 (2,644)(1.77)1.77 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL19.44 0.00 (19.44)2025001797LINKER, TAMARA LEIGH& LINKER, RONALD KEITHPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated175 Union CountyCorrection Listing ReportPage 18 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(42.07)0.0042.07397767 PP 2025 1/20/2026 8,695 0 (8,695)(4.21)4.21 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL46.28 0.00 (46.28)2025001839TYSON, ANTHONY DPublic Notes:(118.76)0.00118.76399947 PP 2025 1/5/2026 24,732 0 (24,732)(11.88)11.88 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL130.64 0.00 (130.64)2025001798WALLACE, CAROL SIMMONSPublic Notes:(94.68)21.77116.45407433 PP 2025 1/5/2026 18,001 3,365 (14,636)(9.47)11.65 2.18ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL128.10 23.95 (104.15)2025001793CRUSE, BAILEY WILLIAMPublic 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2.75ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL210.69 30.25 (180.44)2025001793CRUSE, BAILEY WILLIAMPublic Notes:(138.83)0.00138.83410469 PP 2025 1/5/2026 20,739 0 (20,739)(13.88)13.88 0.00ValueLLTaxINT0.000.00 0.000.00BUSINESS CLOSEDTax TTL152.71 0.00 (152.71)2025001800H & K ENTERPRISES INC NCPublic Notes:(177.84)0.00177.84410469 PP 2024 1/5/2026 20,739 0 (20,739)(17.78)17.78 0.00ValueLLTaxINT0.000.00 0.000.00BUSINESS CLOSEDTax TTL195.62 0.00 (195.62)2025001800H & K ENTERPRISES INC NCPublic Notes:(170.43)0.00170.43410469 PP 2023 1/5/2026 20,739 0 (20,739)(17.04)17.04 0.00ValueLLTaxINT0.000.00 0.000.00BUSINESS CLOSEDTax TTL187.47 0.00 (187.47)2025001800H & K ENTERPRISES INC NCPublic Notes:(10.42)0.0010.42410898 PP 2025 1/16/2026 2,163 0 (2,163)(1.04)1.04 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL11.46 0.00 (11.46)2025001834HURRICANE MERCHANTS LLCPublic Notes:(104.97)111.90216.87414891 PP 2025 1/8/2026 32,397 16,717 (15,680)(10.49)21.69 11.20ValueLLTaxINT0.000.00 0.000.00BUSINESS CLOSEDTax TTL238.56 123.10 (115.46)2025001807SUNMAR CONSTRUCTION INCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated177 Union CountyCorrection Listing ReportPage 20 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(1,072.76)4,667.465,740.22415682 PP 2023 1/5/2026 698,494 567,956 (130,538)(214.55)465.54 250.99ValueLLTaxINT0.000.00 0.001,287.31DUPLICATEASSESSMENTTax TTL6,205.76 4,918.45 (1,287.31)2025001788UNITED VENEER INCPublic Notes:(1,126.66)4,993.736,120.39415682 PP 2022 1/5/2026 744,754 607,658 (137,096)(338.00)755.52 417.52ValueLLTaxINT0.000.00 0.001,464.66DUPLICATEASSESSMENTTax TTL6,875.91 5,411.25 (1,464.66)2025001788UNITED VENEER INCPublic Notes:(1,212.29)3,834.815,047.10415682 PP 2021 1/5/2026 614,601 466,976 (147,625)(484.92)1,027.60 542.68ValueLLTaxINT0.000.00 0.001,697.21DUPLICATEASSESSMENTTax TTL6,074.70 4,377.49 (1,697.21)2025001788UNITED VENEER INCPublic Notes:(103.57)22.91126.48415976 PP 2025 1/16/2026 26,263 4,757 (21,506)(10.36)12.65 2.29ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL139.13 25.20 (113.93)2025001832WDS EXPRESS INCPublic Notes:(153.70)33.99187.69415976 PP 2024 1/16/2026 29,180 5,285 (23,895)(15.37)18.77 3.40ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL206.46 37.39 (169.07)2025001832WDS EXPRESS INCPublic Notes:(168.43)37.26205.69415976 PP 2023 1/16/2026 32,423 5,873 (26,550)(16.84)20.57 3.73ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL226.26 40.99 (185.27)2025001832WDS EXPRESS INCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated178 Union CountyCorrection Listing ReportPage 21 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(187.15)41.39228.54415976 PP 2022 1/16/2026 36,025 6,525 (29,500)(18.71)22.85 4.14ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL251.39 45.53 (205.86)2025001832WDS EXPRESS INCPublic Notes:(185.91)41.12227.03415976 PP 2021 1/16/2026 36,025 6,525 (29,500)(18.59)22.70 4.11ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL249.73 45.23 (204.50)2025001832WDS EXPRESS INCPublic Notes:(195.98)0.00195.98577491 PP 2025 1/5/2026 30,132 0 (30,132)(19.60)19.60 0.00ValueLLTaxINT0.000.00 0.000.00DUPLICATEASSESSMENTTax TTL215.58 0.00 (215.58)2025001787ACCORD HAULING TRANSPORT IPublic Notes:(453.96)28.70482.66577659 PP 2025 1/14/2026 72,103 4,287 (67,816)(45.39)48.26 2.87ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL530.92 31.57 (499.35)2025001826THE TERRA GROUP LLCPublic Notes:(688.37)38.70727.07577659 PP 2024 1/14/2026 84,790 4,513 (80,277)(129.10)132.97 3.87ValueLLTaxINT0.000.00 0.00817.47SOLD PP ASSETTax TTL860.04 42.57 (817.47)2025001826THE TERRA GROUP LLCPublic Notes:(23.08)608.03631.11600223 PP 2025 1/16/2026 97,559 93,991 (3,568)(2.29)63.11 60.82ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL694.22 668.85 (25.37)2025001833BKP TRUCKING LLCPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated179 Union CountyCorrection Listing ReportPage 22 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(235.39)0.00235.39620653 PP 2025 1/8/2026 50,666 0 (50,666)(23.54)23.54 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL258.93 0.00 (258.93)2025001809TYGER TRANSPORT LLCPublic Notes:(353.42)0.00353.42620653 PP 2024 1/8/2026 56,295 0 (56,295)(35.34)35.34 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL388.76 0.00 (388.76)2025001809TYGER TRANSPORT LLCPublic Notes:(8.74)2.6211.36621741 PP 2025 1/20/2026 1,300 300 (1,000)(0.88)1.14 0.26ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL12.50 2.88 (9.62)2025001837LOERA, AARON MAURICIOPublic Notes:(21.52)0.0021.52622260 PP 2025 1/14/2026 4,408 0 (4,408)(2.15)2.15 0.00ValueLLTaxINT0.000.00 0.000.00BUSINESS CLOSEDTax TTL23.67 0.00 (23.67)2025001827CLASSIC BOUNCE OF CHARLOTTPublic Notes:(180.72)0.00180.72624963 PP 2025 1/5/2026 37,895 0 (37,895)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL180.72 0.00 (180.72)2025001796PNC EQUIPMENT FINANCE LLCPublic Notes:(9.74)29.2639.00625009 PP 2025 1/5/2026 8,178 6,135 (2,043)0.000.00 0.00ValueLLTaxINT0.000.00 0.009.74CLERICAL ERRORTax TTL39.00 29.26 (9.74)2025001790SYNCHRONY BANKPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated180 Union CountyCorrection Listing ReportPage 23 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(164.64)0.00164.64625909 PP 2025 1/27/2026 21,376 0 (21,376)(16.46)16.46 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL181.10 0.00 (181.10)2025001860VARGAS, ROSA MARIAPublic Notes:(174.00)0.00174.00640584 PP 2025 1/5/2026 35,965 0 (35,965)0.000.00 0.00ValueLLTaxINT0.000.00 0.00174.00CLERICAL ERRORTax TTL174.00 0.00 (174.00)2025001794RED-D-ARC INCPublic Notes:(52.29)19.7272.01640962 PP 2025 1/20/2026 14,169 3,880 (10,289)(5.23)7.20 1.97ValueLLTaxINT0.000.00 0.000.00CHANGE TOIMPROVEMENT ORLISTINGTax TTL79.21 21.69 (57.52)2025001836ALEXANDER, JAMES KEVINPublic Notes:(12.94)33.1446.08644890 PP 2025 1/28/2026 9,224 6,634 (2,590)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL46.08 33.14 (12.94)2025001871PRO MASTER GOLF INCPublic Notes:(21.35)0.0021.35646251 PP 2025 1/5/2026 2,772 0 (2,772)(2.14)2.14 0.00ValueLLTaxINT0.000.00 0.000.00DUPLICATEASSESSMENTTax TTL23.49 0.00 (23.49)2025001799GORDON, BOBBY WILLIAMPublic Notes:(44.41)0.0044.41651452 PP 2025 1/5/2026 5,080 0 (5,080)(4.44)4.44 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL48.85 0.00 (48.85)2025001791MARTIN, MESHAUNDA LETRICEPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated181 Union CountyCorrection Listing ReportPage 24 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(173.68)0.00173.68657602 PP 2025 1/27/2026 22,550 0 (22,550)(17.37)17.37 0.00ValueLLTaxINT0.000.00 0.000.00SOLD PP ASSETTax TTL191.05 0.00 (191.05)2025001861LOPEZ, GRACIELAPublic Notes:(401.00)0.00401.00657821 PP 2025 1/5/2026 52,065 0 (52,065)(40.10)40.10 0.00ValueLLTaxINT0.000.00 0.000.00CLERICAL ERRORTax TTL441.10 0.00 (441.10)2025001792BURNEY'S SWEETS & MOREPublic Notes:0.00241.63241.63660140 PP 2025 1/7/2026 36,958 36,958 0(24.16)24.16 0.00ValueLLTaxINT0.000.00 0.0017.88LATE LISTPENALTY CHANGETax TTL265.79 241.63 (24.16)2025001802AMH 2014-3 BORROWER LPPublic Notes:(562.12)0.00562.12665586 PP 2024 1/5/2026 87,395 0 (87,395)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL562.12 0.00 (562.12)2025001795CARSON, KALAH LEE& CARSON, STEVEN DOUGLASPublic Notes:(28.17)0.0028.17665702 PP 2024 1/5/2026 4,400 0 (4,400)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00DUPLICATEASSESSMENTTax TTL28.17 0.00 (28.17)2025001789GAYMON, JACKPublic Notes:JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated182 Union CountyCorrection Listing ReportPage 25 of 252026/02/04 09:54:10 AMDate Posted between 1/1/2026 and 1/30/2026Correction Type : Value Change - ReleaseCorrection Property Key Source Year NameDatePostedCorrection ReasonRefundAmountCorrectedCorrectedDiffOriginal(55.74)434.80490.54668375 PP 2024 1/29/2026 78,137 69,258 (8,879)0.000.00 0.00ValueLLTaxINT0.000.00 0.000.00TAXPAYER MOVEDTax TTL490.54 434.80 (55.74)2025001877LYMAN, WILLIAM BUCKLEYPublic Notes:Tax 39,585.99 23,596.08 (15,989.91)Totals for Type Value Change - Release : ValueLL 3,107.29 1,323.28 (1,784.01)6,026,175 3,457,857 (2,568,318)Tax TTL 42,693.28 24,919.36 (17,773.92) 5,969.98INT 0.00 0.00 0.00Grand Totals :YearRefund Amount5,969.98Tax 224,504.89 292,341.95 67,837.06Value 42,149,02332,174,4075,888.21LL 9,823.95 15,712.169,974,616Tax TTL 234,328.84 310,504.20 76,175.365,969.98INT 0.00 2,450.09 2,450.09JMCMANUSCopyright (C) 1997-2026 DEVNET Incorporated183 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-124 Agenda Date:3/2/2026 TITLE:..title Change Order - Union County Jail Generator Replacement Project INFORMATION CONTACT: Linda Whitaker, Facilities and Fleet Management, Assistant Director of Design and Construction, 704 -420-2626 ACTION REQUESTED: 1) Authorize the County Manager to i) negotiate and execute an agreement substantially consistent with this agenda item, ii) exercise any renewal or extension term options set forth in the agreement, and iii) terminate the agreement if deemed in the best interest of the County, each in the County Manager’s discretion, and 2) adopt Capital Project Ordinances #259D and #288I. PRIOR BOARD ACTIONS: 1) February 6, 2023, Regular Meeting, Agenda Item # 23-043 - Accepted low bid and authorized award of construction contract for the Union County Jail Generator Replacement project. 2) December 2, 2024, Regular Meeting, Agenda Item # 24-822 - Approved change order 01 and adopted CPO #259B and CPO #367A for the UC Jail generator replacement project. BACKGROUND: The Union County Jail is currently served by a 160 kVA generator that is at the end of its service life. The project will replace the generator with a 600kVA generator currently owned by the County but not in service. The increased capacity of the replacement generator will allow more effective generator coverage for the Jail. During construction, the contractor encountered an unforeseen underground utility conflict and was unable to reuse the existing conduit(s) feeding the transformer as originally planned. This change order is for labor and materials to provide an alternate utility pathway and the rental of a 250K temporary generator needed to support emergency devices during outages necessary when connecting to the replacement generator. The contractor has submitted Change Order #2 in the amount of $60,577.00 to cover these unexpected costs. The original contract price was $348,711.00 and with this change order will increase to $409,288.00. This request also includes the adoption of CPO #259D and #288I to provide sufficient funds in the Jail Generator Replacement capital account, 40080113, to cover these additional costs. We are requesting the transfer of funds totaling $100,000.00 from the Jail Paint Block Walls and Floors, capital project 40080112, into the Jail Generator Replacement capital account, 40080113. Union County, NC Printed on 2/25/2026Page 1 of 2 powered by Legistar™184 File #:26-124 Agenda Date:3/2/2026 FINANCIAL IMPACT: The cost of this change order is $60,577.00. Upon approval of CPO#259D and #288I there will be sufficient funds in the Jail Generator Replacement capital account, 40080113, to cover this expense. Union County, NC Printed on 2/25/2026Page 2 of 2 powered by Legistar™185 Salas O'Brien / AME Sean Braunbeck, Director of Project Management 2/6/2026 186 UNION COUNTY, NORTH CAROLINA 2025-2026 CAPITAL PROJECT ORDINANCE #259D NOW, THEREFORE BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF UNION COUNTY, NORTH CAROLINA: Section I. That for the purpose of providing funds, together with any other available funds, for the following projects: UC Jail Generator Replacement UC Jail Domestic Water Alternate Source Piping Including the replacement of equipment, the acquisition and construction of new facilities, the acquisition and installation of necessary furnishings and equipment and the acquisition of interests in real property required therefore an addition of $100 ,000 is hereby appropriated for total project cost of $470,000. Section II. That it is estimated that the following revenues will be available during the construction period to meet the appropriations in Section I, as set forth in the following schedule: Transfer from EMS Fund Transfer from General Fund 2/3 GO Bond Proceeds $295,000 $75,000 $100,000 Section Ill. The attached CPO #259D chart is incorporated herein showing appropriations to date, reductions/additions as of this capital project ordinance , and the total appropriation. Section IV. That the finance officer is authorized from time to time to transfer as a loan from the General Fund or unspent County proceeds in the Capital Projects Funds, cash in an amount necessary to meet obligations until such time as financing is arranged , at which time repayment will be made and the finance officer is authorized to sign the Declaration of Official Intent to Reimburse Expenditures as required by Internal Revenue Service regulations. Section V. This capital project ordinance is adopted and effective this 2nd day of March 2026. ATTEST: ___________________________ ______________________________ Lynn G. West, Brian Helms Clerk to the Board Chair, Union County Board of Commissioners 187 BUDGET REQUESTED BY FISCAL YEAR DATE Source Project Requested Revised Project Project Requested Revised Description and Code To Date Amendment Project Description and Code To Date Amendment Project General CIP Fund - Jail Maintenance General CIP Fund - Jail Maintenance IFT from EMS Fund 295,000 295,000 UC Jail Generator Replacement 370,000 100,000 470,000 IFT from General Fund 75,000 75,000 UC Jail Domestic Water Alternate Source Piping - - 2/3 GO Bond Proceeds - 100,000 100,000 - - Total 370,000 100,000 470,000 Total 370,000 100,000 470,000 EXPLANATION: Transfer GO bond proceeds from UC Jail Block Renovations Project (40080112) to the Jail Generator Replacement Project (40080113). DATE: 3/2/2026 APPROVED BY: Source Project Requested Revised Project Project Requested Revised Description and Code To Date Amendment Project Description and Code To Date Amendment Project General CIP Fund - Jail Maintenance General CIP Fund - Jail Maintenance UC Jail Generator Replacement UC Jail Generator Replacement IFT from EMS Fund 295,000 - 295,000 Buildings 370,000 100,000 470,000 40080113-4020 40080113-5580 IFT from General Fund 75,000 - 75,000 40080113-4010 GO Bond Proceeds - 100,000 100,000 40080113-4710 UC Jail Domestic Water Alternate Source Piping UC Jail Domestic Water Alternate Source Piping IFT from EMS Fund - - - Buildings - - - 40080145-4020 40080145-5580 Total 370,000 100,000 470,000 Total 370,000 100,000 470,000 Prepared By ga Posted By Date Number CPO - 259D PROJECT SOURCES PROJECT USES CAPITAL PROJECT ORDINANCE AMENDMENT General CIP Fund Chris Boyd FY 2026 March 2, 2026 BOCC/County Manager Lynn West/Clerk to the Board FOR FINANCE POSTING PURPOSES ONLY PROJECT SOURCES PROJECT USES 188 UNION COUNTY, NORTH CAROLINA MAJOR INFRASTRUCTURE – 2025-2026 CAPITAL PROJECT ORDINANCE #288I NOW, THEREFORE BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF UNION COUNTY, NORTH CAROLINA: Section I. That for the purpose of providing funds, together with any other available funds, for the following projects: Major Infrastructure Projects; Union County Lock Project Enhancements Union County Jail Block Renovations Union County Three Commercial Washer & Dryer Replacement Government Center/Judicial – Building Envelope Repairs UC Progress Building Renovations Parks and Recreation Paving Jesse Helms Park- Park Amenities Improvements Historic Courthouse Phase 2 Renovation Main Library Replace Metal Architectural Panels Cane Creek Park Camp Store Patton Avenue Radio Shop Renovation SPCC Building A Renovation Needs SPCC Camera System SPCC Access Controls Including the replacement of equipment, the acquisition and construction of new facilities, the acquisition and installation of necessary furnishings and equipment and the acquisition of interests in real property required therefore, a reduction of $100,000 is hereby appropriated for total project cost of $30,566,693. Section II. That it is estimated that the following revenues will be available during the construction period to meet the appropriations in Section I, as set forth in the following schedule: 2/3rd GO Bond Proceeds $14,323,203 2/3rd GO Bond Proceeds Premiums $775,678 Investment Earnings $11,345 Interfund Transfer from General Fund $2,559,855 Interfund Transfer from EMS Fund $100,000 Installment Financing Proceeds $5,551,676 Intergovernmental Revenue $240,000 Previous GO Bond Proceeds $6,900,000 Federal Grant $104,936 Section III. The attached CPO #288I chart is incorporated herein showing appropriations to date, additions as of this capital project ordinance, and the total appropriation. Section IV. That the finance officer is authorized from time to time to transfer as a loan from the General Fund or unspent County proceeds in the Capital Projects Funds, cash in an amount necessary to meet obligations until such time as financing is arranged, at which time repayment will be made and the finance officer is authorized to sign the Declaration of Official Intent to Reimburse Expenditures as required by Internal Revenue Service regulations. Section V. This capital project ordinance is adopted and effective on the 2nd day of March 2026. ATTEST: ___________________________ ______________________________ Lynn G. West, Brian Helms Clerk to the Board Chair, Union County Board of Commissioners 189 BUDGET REQUESTED BY FISCAL YEAR DATE Source Project Requested Revised Project Project Requested Revised Description and Code To Date Amendment Project Description and Code To Date Amendment Project Intergovernmental Revenue 240,000 - 240,000 Federal Grant 104,936 - 104,936 2/3rd Go Bond Proceeds 14,423,203 (100,000) 14,323,203 General Fund Major Infrastructure Needs 19,041,058 (100,000) 18,941,058 2/3rd Go Bond Proceeds Premiums 775,678 - 775,678 IFT From General Fund 2,559,855 - 2,559,855 SPCC Major Infrastructure Needs 11,625,635 - 11,625,635 IFT From General Fund/Old EMS Fund 100,000 - 100,000 Previous Go Bond Proceeds 6,900,000 - 6,900,000 Installment Financing Proceeds 5,551,676 - 5,551,676 Investment Earnings 11,345 - 11,345 Total 30,666,693 (100,000) 30,566,693 Total 30,666,693 (100,000) 30,566,693 EXPLANATION: Transfer GO bond proceeds from UC Jail Block Renovations Project (40080112) to the Jail Generator Replacement Project (40080113). DATE: 3/2/2026 APPROVED BY: Source Project Requested Revised Project Project Requested Revised Description and Code To Date Amendment Project Description and Code To Date Amendment Project UC Jail - Door Locks and Controls UC Jail - Door Locks and Controls IFT From General Fund 1,170,000 - 1,170,000 Building & Improvements 3,157,193 3,157,193 40080126-4010 40080126-5580 GO Bond Proceeds 1,585,000 1,585,000 40080126-4710 GO Bond Proceeds Premiums 390,848 - 390,848 40080126-4717 Investment Earnings 11,345 - 11,345 40080126-4010 UC Jail - Block Renovations UC Jail - Block Renovations GO Bond Proceeds 1,715,000 (100,000) 1,615,000 Building & Improvements 1,715,000 (100,000) 1,615,000 40080112-4710 40080112-5580 Parks and Recreation Paving Parks and Recreation Paving GO Bond Proceeds 232,460 232,460 Land and Improvements 232,460 232,460 40080075-4710 40080075-5570 Historic Courthouse - Phase 2 Renovation Historic Courthouse - Phase 2 Renovation GO Bond Proceeds 1,725,000 - 1,725,000 Building & Improvements 1,725,000 - 1,725,000 40080125-4710 40080125-5580 Jesse Helms Park - Park Amenities Improvements Jesse Helms Park - Park Amenities Improvements GO Bond Proceeds 500,000 - 500,000 Building & Improvements 500,000 - 500,000 40080167-4710 40080167-5580 Main Library - Replace Metal Architectural Panels Main Library - Replace Metal Architectural Panels GO Bond Proceeds 568,000 - 568,000 Building & Improvements 857,712 - 857,712 40080156-4710 40080156-5580 GO Bond Proceeds Premiums 74,712 - 74,712 40080156-4717 IFT From General Fund 215,000 - 215,000 40080156-4010 Cane Creek Park - New Camp Store Cane Creek Park - New Camp Store GO Bond Proceeds 850,000 - 850,000 Building & Improvements 950,000 - 950,000 40080100-4710 40080100-5580 GO Bond Proceeds Premiums 100,000 - 100,000 40080100-4717 Patton Avenue - Radio Shop Renovation Patton Avenue - Radio Shop Renovation IFT From General Fund 58,455 - 58,455 Other Equipment 993,455 - 993,455 40080160-4010 40080160-5550 GO Bond Proceeds 935,000 - 935,000 PROJECT SOURCES PROJECT USES CAPITAL PROJECT ORDINANCE AMENDMENT General CIP Fund Chris Boyd FY 2026 March 2, 2026 BOCC/County Manager Lynn West/Clerk to the Board FOR FINANCE POSTING PURPOSES ONLY PROJECT SOURCES PROJECT USES 190 40080160-4710 UC Jail - Replace 3 Commercial Washers And Dryers UC Jail - Replace 3 Commercial Washers And Dryers GO Bond Proceeds 299,963 - 299,963 Other Equipment 399,963 - 399,963 40080173-4710 40080173-5550 IFT From EMS Fund 100,000 - 100,000 40080173-4020 Government Center/Judicial Center - Building Envelope Repairs - Phase 1 + 2 Government Center/Judicial Center - Building Envelope Repairs - Phase 1 + 2 IFT From General Fund 250,000 - 250,000 Building & Improvements 1,600,000 - 1,600,000 40080123-4010 40080123-5580 GO Bond Proceeds 1,350,000 - 1,350,000 40080123-4710 UC Progress Building UC Progress Building GO Bond Proceeds 675,000 - 675,000 Building & Improvements 6,777,560 - 6,777,560 40080159-4710 40080159-5580 Installment Financing Proceeds 5,551,676 - 5,551,676 Building & Improvements 131,170 - 131,170 40080159-4730 40080159-5260-14022 Intergovernmental Revenue 240,000 - 240,000 40080159-4280 IFT From General Fund 100,766 - 100,766 40080159-4010 GO Bond Proceeds Premiums 210,118 - 210,118 40080159-4717 Federal Grant 104,936 - 104,936 40080159-4315-14022 IFT From General Fund 26,234 - 26,234 40080159-4010-14022 SPCC Building A Renovation Needs SPCC Building A Renovation Needs GO Bond Proceeds 10,740,000 - 10,740,000 Payments to Other Governments 10,740,000 - 10,740,000 40080093-4710 40080093-5630 SPCC Camera System SPCC Camera System IFT From General Fund 218,036 218,036 Payments to Other Governments 218,036 218,036 40080161-4010 40080161-5630 SPCC Access Controls SPCC Access Controls IFT From General Fund 21,364 21,364 Payments to Other Governments 669,144 669,144 40080162-4010 40080162-5630 GO Bond Proceeds 647,780 - 647,780 40080162-4710 Total 30,666,693 (100,000) 30,566,693 Total 30,666,693 (100,000) 30,566,693 Prepared By ga Posted By Date Number CPO - 288I 191 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-132 Agenda Date:3/2/2026 TITLE:..title Financing Letter - Waxhaw Community Volunteer Fire Department and Rescue Squad INFORMATION CONTACT: Patrick Niland, County Manager’s Office, Deputy County Manager, 704-283-3630 ACTION REQUESTED: Authorize Chairman of the Board to sign the attached letter. PRIOR BOARD ACTIONS: None. BACKGROUND: The Waxhaw Community Volunteer Fire Department and Rescue Squad is purchasing a new engine. The Fire Department is utilizing a lesae/purchase financing agreement with HomeTrust Bank. As part of the financing documents, the bank requires a letter from Union County, signed by the chair, stating that Waxhaw is allowed to provide fire service in Union County, they are in good standing, the fire tax district supports fire operations, and that the department has made the county aware of this financing agreement. FINANCIAL IMPACT: None. Union County, NC Printed on 2/20/2026Page 1 of 1 powered by Legistar™192 OFFICE OF THE COMMISSIONERS AND MANAGER 500 N. Main St., Room 921 • Monroe, NC 28112 • Phone (704)283-3810 • Fax (704)282-0121 March 2, 2026 HomeTrust Bank PO Box 10 Asheville, NC 28802-0010 Re: Municipal Lease and Option Agreement between HomeTrust Bank and Waxhaw Community Volunteer Fire Department and Rescue Squad, Inc. I am Chairman of the County Commissioners of Union County. This letter is to advise you that: Waxhaw Community Volunteer Fire Department and Rescue Squad, Inc. is a qualified Volunteer Fire Department, assigned to protect a specific Fire District within this County. In addition, a special ad valorem (fire tax) is assessed on the real property owners of this district. Said tax is to be used exclusively to provide equipment, facilities, and training as is necessary to provide fire protection for said district. Said funds may also be used to upgrade equipment as the need arises. This tax is collected by the County and disbursed by the Finance Office to the Fire Department on a regular basis by the County Finance Officer. The Fire Department is operated and managed by the Board of Directors of the Fire Department and the Officers of said Department. The Department is currently meeting the requirements of their fire service contract. The Fire Department has made us aware of their intention to acquire new capital assets through a Lease Purchase transaction with your firm. Please be advised that the County has no objection to this transaction. Sincerely, ______________________________ Brian Helms, Chairman Union County Board of Commissioners 193 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-112 Agenda Date:3/2/2026 TITLE:..title Wastewater Treatment Capacity - Monthly Update INFORMATION CONTACT: John Shutak, Union County Water, Engineering Director, 704-283-3651 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: Union County Water is closely monitoring the wastewater treatment capacities at our Water Reclamation Facilities. Permitting Capacity is evaluated using the Actual Plant Flows plus the Permitted/Obligated Flows (unconnected). Union County Water was asked to provide regular updates. Plant flow information through December 2025 is summarized in the attached table. Twelve Mile Creek ·Percent of Actual Flows = 69.9% ·Percent of Actual + Permitted Flows = 88.8% ·Actual Flows (MGD)= 5.246 ·Actual + Permitted Obligated Flows (MGD)= 6.658 Crooked Creek ·Percent of Actual Flows = 62.3% ·Percent of Actual + Permitted Flows = 89.0% ·Actual Flows (MGD)= 1.184 ·Actual + Permitted Obligated Flows (MGD)= 1.691 Olde Sycamore ·Percent of Actual Flows = 26.0% ·Percent of Actual + Permitted Flows = 26.0% ·Actual Flows (MGD)= 0.039 ·Actual + Permitted Obligated Flows (MGD)= 0.039 Tallwood ·Percent of Actual Flows = 44.0% Union County, NC Printed on 2/17/2026Page 1 of 2 powered by Legistar™194 File #:26-112 Agenda Date:3/2/2026 ·Percent of Actual + Permitted Flows = 44.0% ·Actual Flows (MGD)= 0.022 ·Actual + Permitted Obligated Flows (MGD)= 0.022 Grassy Branch ·Percent of Actual Flows = 82.0% ·Percent of Actual + Permitted Flows = 84.0% ·Actual Flows (MGD)= 0.041 ·Actual + Permitted Obligated Flows (MGD)= 0.042 In addition to the wastewater treatment capacities, flow volumes associated with development projects that are in the planning and review process within the Twelve Mile Creek and Crooked Creek WRF service areas are provided for information as well. Development flow volumes through December 2025 are summarized in the attached tables. FINANCIAL IMPACT: None. Union County, NC Printed on 2/17/2026Page 2 of 2 powered by Legistar™195 Water Reclamation Facility Flows WRF Permitted Capacity (MGD) Actual Average Daily Flow1 (MGD) Percent of Actual Flow Used Actual + Permitted Obligated Flows (MGD) Percent of Permitted Flow Used Actual Rainfall (in) Twelve Mile Creek 7.5 5.246 69.9% 6.658 88.8% 2.5 Crooked Creek 1.9 1.184 62.3% 1.691 89.0% 1.9 Olde Sycamore 0.15 0.039 26.0% 0.039 26.0% 2.1 Tallwood 0.05 0.022 44.0% 0.022 44.0% 2.1 Grassy Branch 0.05 0.041 82.0% 0.042 84.0% 1.7 1Based on a 12-month rolling average. Development Flows 12-Mile Creek WRF Backlog Type Number of Projects Requested Flow (MGD) Approved – Permit Submittal Pending 2 0.081 Engineering Plan Review 18 0.851 Sketch Plan Review 13 0.278 Totals 33 1.210 Crooked Creek WRF Backlog Type Number of Projects Requested Flow (MGD) Approved – Permit Submittal Pending 3 0.073 Engineering Plan Review 5 0.197 Sketch Plan Review 6 0.137 Totals 14 0.407 196 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-118 Agenda Date:3/2/2026 TITLE:..title Communications Monthly Report - January 2026 INFORMATION CONTACT: Liz Cooper, Public Communications, Director, 704-283-3587 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: This report provides valuable metrics and insights into communication platforms and our efforts to collaborate with all County departments to inform and engage residents, promote programs and services, and strengthen internal and external communications. FINANCIAL IMPACT: None. Union County, NC Printed on 2/17/2026Page 1 of 1 powered by Legistar™197 Communications Monthly Report January 2026 198 Departments Supported Projects Completed Top Projects 21162 The team worked closely with Public Health to develop and coordinate timely and accurate messages across multiple platforms to address a 170+ measles quarantine order issued to a local private school. This included press releases, FAQs, signage, a dedicated measles webpage, social media updates, and internal communications to help residents and sta understand exposure risks, quarantine requirements, and prevention options. Measles Quarantine Orders Public Communications worked with the Tax Administration Oce to encourage residents and businesses to update their tax listings in January. This year, we created new informational videos, wrote a news story, and developed a week-long social media campaign. Additionally, the Personal Property team hosted an in-person workshop and Q&A about tax listings at the Government Center ahead of the deadline. Tax Listings Back-to-back winter storms resulted in the largest communications campaign to date. From internal and external emergency alerts to numerous press releases, operational adjustments, shelter communi- cations, dozens of social media projects, new videos, and more, our campaign for Winter Storms Fern and Gianna were comprehensive and well executed. Winter Storms January 2026 199 Engagement rate is calculated by dividing the total number of interactions on a post (likes, comments, shares, clicks) by the total number of impressions that post received, then multiplying by 100 to get a percentage. Impressions are the number of times a user sees a post. Reach refers to the total number of individuals who saw a speciﬁc post on social media. Total Followers Social Media Top Posts Sprout Automated Webchat Total Engagements Let’s Chat Website Visits unioncountync.gov Top WebpagesTop Search Terms Website 409,784 25% vs. previous month Facebook 11.1% Engagement Rate 148,374 Reach Instagram .4 % Engagement Rate 12,553 Impressions LinkedIn 8.8% Engagement Rate 1,667 Impressions 43,940 809 GIS & Mapping Taxes & Property Register of Deeds Passport Property Tax Jobs Business Personal Property Listing Birth Certiﬁcate January 2026 200 unioncountync.gov Creative Highlights Video Engagement CompletedReceived Public Records Requests Media Interactions YouTube Stay Warm Safely (Short) 449 Views 1.1 Hours Watch Time Instagram Stay Warm Safely 1,946 Views Facebook Stay Warm Safely 6,749 Views 344458 Winter Storm Emergency Graphics Reappraisal Postcard January 2026 201 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-119 Agenda Date:3/2/2026 TITLE:..title Tax Refunds, Releases and Prorations Approved by Finance Officer INFORMATION CONTACT: Beverly Liles, Finance, Director, 704-283-3675 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: On September 8, 2020, the Board of Commissioners adopted a Resolution Delegating Authority for Tax Releases and Refunds of less than $100 to Union County's Finance Officer. The resolution and NC GS 105-381(b) require such refunds to be reported to the Board regarding actions taken on requests for releases or refunds. All such actions shall be recorded in the Board's minutes. NC GS 105-330.6 authorizes the tax collector to direct an order for a tax refund of prorated taxes to the county finance officer related to surrendering of registered motor vehicle plates. The finance officer shall issue a refund to the vehicle owner. The attached report is for January 2026 NCVTS releases and refunds less than $100 and prorations approved by the finance officer. FINANCIAL IMPACT: None. Union County, NC Printed on 2/17/2026Page 1 of 1 powered by Legistar™202 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change 001 TAX ($1.54)$0.00 024 TAX ($0.88)$0.00 003 TAX ($0.14)$0.00 005 TAX ($0.06)$0.00 004 TAX ($0.53)$0.00 002 TAX ($3.67)$0.00 Refund 001 TAX ($6.29)$0.00 500 TAX ($14.83)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($2.01)$0.00 003 TAX ($0.67)$0.00 005 TAX ($0.15)$0.00 004 TAX ($1.13)$0.00 002 TAX ($14.42)$0.00 Refund 001 TAX $0.00 $0.00 200 TAX ($7.83)$0.00 200 VEHICLE FEE ($30.00)$0.00 027 TAX $0.95 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($7.89)$0.00 980 TAX ($1.40)$0.00 021 TAX ($3.79)$0.00 003 TAX ($0.74)$0.00 005 TAX ($0.32)$0.00 004 TAX ($2.73)$0.00 002 TAX ($18.80)$0.00 Refund 001 TAX ($10.81)$0.00 600 TAX ($12.26)$0.00 019 TAX ($4.22)$0.00 003 TAX ($1.16)$0.00 005 TAX ($0.26)$0.00 004 TAX ($1.93)$0.00 002 TAX ($24.79)$0.00 Refund 001 TAX ($2.77)$0.00 700 TAX ($4.66)$0.00 700 VEHICLE FEE $0.00 $0.00 020 TAX ($1.14)$0.00 003 TAX ($0.26)$0.00 005 TAX ($0.11)$0.00 004 TAX ($0.96)$0.00 002 TAX ($6.62)$0.00 Refund 001 TAX ($18.07)$0.00 930 TAX ($3.22)$0.00 016 TAX ($9.09)$0.00 003 TAX ($1.70)$0.00 005 TAX ($0.72)$0.00 004 TAX ($6.26)$0.00 002 TAX ($43.06)$0.00 Refund 001 TAX ($6.51)$0.00 015 TAX ($2.20)$0.00 003 TAX ($0.70)$0.00 005 TAX ($0.15)$0.00 004 TAX ($1.16)$0.00 002 TAX ($14.92)$0.00 Refund 001 TAX ($7.84)$0.00 015 TAX ($3.31)$0.00 003 TAX ($0.74)$0.00 005 TAX ($0.31)$0.00 004 TAX ($2.71)$0.00 002 TAX ($18.68)$0.00 Refund ADCOCK, EDDIE RICHARDSON 2824 L J WHITLEY RD North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change ($3.67) $6.82 AUFDERHEIDE, MARCY DIANE AUFDERHEIDE, MARCY DIANE 35174 CARNATION LN FORT MILL, SC 29707 Proration 0060537131 HLE8467 AUTHORIZED 959223536 Refund Generated due to proration on Bill #0060537131-2024- 2024-0000-00 Vehicle Sold ($1.54) ($0.88) ($0.14) ($0.06) ($0.53) 719415636 Refund Generated due to adjustment on Bill #0068228759- 2025-2025-0000-00 Over Assessment 1/2/2026MONROE, NC 28112 Adjustment < $100 0068228759 EFJ1221 PENDINGADCOCK, EDDIE RICHARDSON BAKER, CHETT WRISTON BAKER, CHETT WRISTON 6803 UNIONVILLE BRIEF RD 1/2/2026 1/5/2026 ($6.29) ($14.83) $0.00 ($2.01) ($0.67) ($0.15) ($1.13) ($14.42) $39.50 BAKER, JIMMY SHAWN 5022 MAMMOTH OAKS DR $0.00 $0.00 $0.00 $36.88 $0.00 ($7.83) ($30.00) $0.95 $0.00960088488 Refund Generated due to adjustment on Bill #0088160941- 2025-2025-0000 Situs error 1/7/2026MONROE, NC 28110 Adjustment < $100 0088160941 WT0887 PENDING ($2.73) ($18.80) $35.67 BOSOVETS, EDUARD BOSOVETS, EDUARD 601 PICKETTS CIR INDIAN TRAIL, NC 28079 Proration 0085386845 VFZ1574 AUTHORIZED 841058666 Refund Generated due to proration on Bill #0085386845-2024- 2024-0000-00 ($7.89) ($1.40) ($3.79) ($0.74) ($0.32)843524101 Refund Generated due to proration on Bill #0058708827-2025- 2025-0000-00 Vehicle Sold 1/27/2026 1/28/2026MONROE, NC 28110 Proration 0058708827 KL1246 AUTHORIZEDBAKER, JIMMY SHAWN BOULLION, GAGE MASON BOULLION, GAGE MASON 1410 MAY APPLE DR Vehicle Sold 1/12/2026 1/13/2026 ($10.81) ($12.26) ($4.22) ($1.16) ($0.26) ($1.93) ($24.79) $55.43 ($0.11) ($0.96) ($6.62) $16.52 ($2.77) ($4.66) $0.00 ($1.14) ($0.26)960367144 Refund Generated due to adjustment on Bill #0088491680- 2025-2025-0000-00 SLVG or RBLT TTL 1/8/2026STALLINGS, NC 28104 Adjustment < $100 0088491680 LMH5961 PENDING ($18.07) ($3.22) ($9.09) ($1.70) ($0.72)842946454 Refund Generated due to proration on Bill #0063012464-2025- 2025-0000-00 Vehicle Sold 1/23/2026 1/27/2026INDIAN TRAIL, NC 28079 Proration 0063012464 HMS2236 AUTHORIZED BOWLING, STARLA RICHARDSON BOWLING, STARLA RICHARDSON 425 FOXGLOVE LN Reg . Out of state 1/27/2026 1/28/2026 ($6.51) ($2.20) ($0.70) ($0.15) ($1.16) ($14.92) $25.64 ($6.26) ($43.06) $82.12 BRAZELL, MADELINE HOLLAND BROWN, MADELINE HOLLAND 2707 W SCHELLRIDGE RD JEFFERSON CITY, MO 65109 Proration 0071108319 KDM9052 AUTHORIZED 723020856 Refund Generated due to proration on Bill #0071108319-2024- 2024-0000-00 ($7.84) ($3.31) ($0.74) ($0.31) ($2.71) 723020832 Refund Generated due to proration on Bill #0086717364-2025- 2025-0000-00 Reg . Out of state 1/27/2026 1/28/2026 JEFFERSON CITY, MO 65109 Proration 0086717364 LKV9611 AUTHORIZED BRAZZELL, MADELINE HOLLAND BRAZZELL, MADELINE HOLLAND 2707 W SCHELLRIDGE RD ($18.68) $33.59 Page 1 of 15 203 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX $0.00 $0.00 200 TAX ($37.19)$0.00 200 VEHICLE FEE ($30.00)$0.00 015 TAX $4.08 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($5.98)$0.00 026 TAX ($1.46)$0.00 003 TAX ($0.64)$0.00 005 TAX ($0.14)$0.00 004 TAX ($1.07)$0.00 002 TAX ($13.71)$0.00 Refund 001 TAX ($23.16)$0.00 700 TAX ($30.65)$0.00 023 TAX ($7.27)$0.00 003 TAX ($2.48)$0.00 005 TAX ($0.55)$0.00 004 TAX ($4.15)$0.00 002 TAX ($53.10)$0.00 Refund 001 TAX ($27.07)($1.78) 014 TAX ($10.59)($0.69) 003 TAX ($2.55)($0.16) 005 TAX ($1.08)($0.07) 004 TAX ($9.37)($0.60) 002 TAX ($64.49)($4.18) Refund 001 TAX $0.00 $0.00 600 TAX $22.35 $1.12 200 TAX ($60.70)($3.04) 200 VEHICLE FEE ($30.00)$0.00 020 TAX $6.46 $0.32 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($3.49)$0.00 980 TAX ($0.43)$0.00 021 TAX ($1.44)$0.00 003 TAX ($0.37)$0.00 005 TAX ($0.08)$0.00 004 TAX ($0.62)$0.00 002 TAX ($8.00)$0.00 Refund 001 TAX ($32.90)$0.00 600 TAX ($49.76)$0.00 023 TAX ($12.49)$0.00 003 TAX ($3.10)$0.00 005 TAX ($1.32)$0.00 004 TAX ($11.38)$0.00 002 TAX ($78.38)$0.00 Refund 001 TAX ($27.02)$0.00 200 TAX ($83.21)$0.00 200 VEHICLE FEE $0.00 $0.00 003 TAX ($2.89)$0.00 005 TAX ($0.64)$0.00 004 TAX ($4.84)$0.00 002 TAX ($61.96)$0.00 Refund 001 TAX $0.00 $0.00 200 TAX ($101.51)$0.00 200 VEHICLE FEE ($30.00)$0.00 500 TAX $77.77 $0.00 500 VEHICLE FEE $25.00 $0.00 028 TAX $10.56 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 1/7/2026 $0.00 ($37.19) ($30.00) $4.08 $0.00 $0.00 $0.00 $0.00 $63.11 BUMGARNER, ANDREW THOMAS BUMGARNER, ANDREW THOMAS 1521 BROOKSLAND PL WAXHAW, NC 28173 Adjustment < $100 0084557871 RCF4711 PENDING 960087944 Refund Generated due to adjustment on Bill #0084557871- 2024-2024-0000 Situs error ($5.98) ($1.46) ($0.64) ($0.14) ($1.07) 720275088 Refund Generated due to proration on Bill #0065260417-2024- 2024-0000-00 Vehicle Sold 1/8/2026 1/9/2026WAXHAW, NC 28173 Proration 0065260417 RDE1199 AUTHORIZEDCAO, CHUNXIA CAO, CHUNXIA 8906 DARTINGTON LN 1/30/2026 2/3/2026 ($23.16) ($30.65) ($7.27) ($2.48) ($0.55) ($4.15) ($53.10) $121.36 ($13.71) $23.00 CASKEY, GREGORY WAYNE CASKEY, GREGORY WAYNE CASKEY, SHERRY MORAN 7016 PECAN DR INDIAN TRAIL, NC 28079 Proration 0078030722 LAP1643 AUTHORIZED 844089484 Refund Generated due to proration on Bill #0078030722-2024- 2024-0000-00 Vehicle Totalled ($28.85) ($11.28) ($2.71) ($1.15) ($9.97) 723020766 Refund Generated due to proration on Bill #0086864105-2025- 2025-0000-00 Vehicle Sold 1/27/2026 1/28/2026MONROE, NC 28112 Proration 0086864105 LLK2658 AUTHORIZEDCASSADA, JOHNNY EUGENE CASSADA, JOHNNY EUGENE 2316 STACK RD 1/7/2026 $0.00 $23.47 ($63.74) ($30.00) $6.78 $0.00 $0.00 $0.00 $0.00 $63.49 ($68.67) $122.63 CHAMBERS, DEQUAN DKHARY CHAMBERS, DEQUAN DKHARY 283 UNIONVILLE INDIAN TRAIL RD INDIAN TRAIL, NC 28079 Adjustment < $100 0085472281 LBJ9247 PENDING 1080099477 Refund Generated due to adjustment on Bill #0085472281- 2024-2024-0000 Situs error ($3.49) ($0.43) ($1.44) ($0.37) ($0.08)841777608 Refund Generated due to proration on Bill #0030961546-2024- 2024-0000-00 Vehicle Sold 1/16/2026 1/20/2026MONROE, NC 28110 Proration 0030961546 CME1965 AUTHORIZED CROTTS, BRADLEY DARREN CROTTS, BRADLEY DARREN CROTTS, JOAN MICHELLE 508 VICTORIA PL Vehicle Sold 1/12/2026 1/15/2026 ($32.90) ($49.76) ($12.49) ($3.10) ($1.32) ($11.38) ($78.38) $189.33 ($0.62) ($8.00) $14.43 DAOOD, WAFA DOKMAK DAOOD, WAFA DOKMAK 1715 WOODEND DR INDIAN TRAIL, NC 28079 Proration 0081034063 VEP4415 AUTHORIZED 841057910 Refund Generated due to proration on Bill #0081034063-2025- 2025-0000-00 DAVIS, TIFFANY RUTH DAVIS, TIFFANY RUTH 3607 TRUXTON CT WAXHAW, NC 28173 Adjustment < $100 0084359974 LAX6042 PENDING 1200110100 Refund Generated due to adjustment on Bill #0084359974- 2024-2024-0000 ($27.02) ($83.21) $0.00 ($2.89) ($0.64)839771681 Refund Generated due to proration on Bill #0070735110-2024- 2024-0000-00 Vehicle Sold 1/5/2026 1/6/2026MONROE, NC 28110 Proration 0070735110 TEM1480 AUTHORIZED DARJI, MAHESHKUMAR RATILAL DARJI, MAHESHKUMAR RATILAL 3302 SARA MAGARET DR Situs error 1/7/2026 $0.00 ($101.51) ($30.00) $77.77 $25.00 $10.56 $0.00 $0.00 $0.00 $0.00 $18.18 ($4.84) ($61.96) $180.56 Page 2 of 15 204 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($6.62)$0.00 028 TAX ($2.12)$0.00 003 TAX ($0.71)$0.00 005 TAX ($0.16)$0.00 004 TAX ($1.18)$0.00 002 TAX ($15.17)$0.00 Refund 001 TAX ($1.30)$0.00 200 TAX ($4.01)$0.00 200 VEHICLE FEE $0.00 $0.00 003 TAX ($0.14)$0.00 005 TAX ($0.03)$0.00 004 TAX ($0.23)$0.00 002 TAX ($2.98)$0.00 Refund 001 TAX ($35.62)$0.00 800 TAX ($5.45)$0.00 026 TAX ($8.68)$0.00 003 TAX ($3.82)$0.00 005 TAX ($0.85)$0.00 004 TAX ($6.37)$0.00 002 TAX ($81.67)$0.00 Refund 001 TAX ($7.07)$0.00 300 TAX ($14.73)$0.00 300 VEHICLE FEE $0.00 $0.00 022 TAX ($3.70)$0.00 003 TAX ($0.76)$0.00 005 TAX ($0.17)$0.00 004 TAX ($1.27)$0.00 002 TAX ($16.22)$0.00 Refund 001 TAX $0.00 $0.00 930 TAX $0.68 $0.00 200 TAX ($17.03)$0.00 200 VEHICLE FEE ($30.00)$0.00 016 TAX $2.05 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($27.35)$0.00 500 TAX ($64.53)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($8.76)$0.00 003 TAX ($2.93)$0.00 005 TAX ($0.65)$0.00 004 TAX ($4.89)$0.00 002 TAX ($62.72)$0.00 Refund 001 TAX $0.00 $0.00 200 TAX ($72.01)$0.00 200 VEHICLE FEE ($30.00)$0.00 026 TAX $5.70 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($14.20)$0.00 200 TAX ($43.74)$0.00 200 VEHICLE FEE $0.00 $0.00 003 TAX ($1.52)$0.00 005 TAX ($0.34)$0.00 004 TAX ($2.54)$0.00 002 TAX ($32.57)$0.00 Refund 001 TAX ($6.66)$0.00 027 TAX ($3.14)$0.00 003 TAX ($0.63)$0.00 005 TAX ($0.27)$0.00 004 TAX ($2.30)$0.00 002 TAX ($15.87)$0.00 Refund DUCKETT, SHARON ANN DUCKETT, SHARON ANN 2801 IVEYWOOD DR MONROE, NC 28110 Proration 0008788467 HMK7391 AUTHORIZED 841777496 Refund Generated due to proration on Bill #0008788467-2024- 2024-0000-00 Vehicle Sold ($6.62) ($2.12) ($0.71) ($0.16) ($1.18) 719805372 Refund Generated due to proration on Bill #0060969802-2024- 2024-0000-00 Vehicle Sold 1/5/2026 1/6/2026WAXHAW, NC 28173 Proration 0060969802 THD2839 AUTHORIZEDDOKKEN, LAURA LOUISE DOKKEN, LAURA LOUISE 6901 SHADY OAK LN DUNCAN, MARK DEVAULT DUNCAN, STACEY KIGHT 2237 GREENBROOK PKWY 1/16/2026 1/20/2026 ($1.30) ($4.01) $0.00 ($0.14) ($0.03) ($0.23) ($2.98) $8.69 ($15.17) $25.96 ($6.37) ($81.67) $142.46 EARNHARDT, PATRICIA BEAVER EARNHARDT, PATRICIA BEAVER PO BOX 332 WINGATE, NC 28174 Proration 0076675337 VCH3279 AUTHORIZED 964672736 Refund Generated due to proration on Bill #0076675337-2024- 2024-0000-00 ($35.62) ($5.45) ($8.68) ($3.82) ($0.85)842702287 Refund Generated due to proration on Bill #0081867411-2024- 2024-0000-00 Vehicle Sold 1/22/2026 1/23/2026MATTHEWS, NC 28104 Proration 0081867411 RCY3473 AUTHORIZEDDUNCAN, MARK DEVAULT FELIPE JUAN, ANA FELIPE JUAN, ANA 1127 NC HIGHWAY 218 W Vehicle Sold 1/30/2026 2/3/2026 ($7.07) ($14.73) $0.00 ($3.70) ($0.76) ($0.17) ($1.27) ($16.22) $43.92 $0.00 $0.00 $0.00 $0.00 $44.30 $0.00 $0.68 ($17.03) ($30.00) $2.051079753958 Refund Generated due to adjustment on Bill #0083560739- 2024-2024-0000 Situs error 1/6/2026INDIAN TRAIL, NC 28079 Adjustment < $100 0083560739 LHZ2741 PENDING FREDERICK, BAILEY JORDAN FREDERICK, BAILEY JORDAN FREDERICK, ROBERT GROME 2200 WALDEN WOODS CT ($0.65) ($4.89) ($62.72) $171.83 ($27.35) ($64.53) $0.00 ($8.76) ($2.93)960367592 Refund Generated due to proration on Bill #0071354913-2024- 2024-0000-00 Vehicle Sold 1/8/2026 1/9/2026WAXHAW, NC 28173 Proration 0071354913 EDL3077 AUTHORIZEDFERRETTI, ANTHONY ROCCO FERRETTI, ANTHONY ROCCO 1925 ABBOTTS CREEK RD $0.00 $0.00 $0.00 $96.31 $0.00 ($72.01) ($30.00) $5.70 $0.00959781392 Refund Generated due to adjustment on Bill #0083786165- 2024-2024-0000 Situs error 1/6/2026WAXHAW, NC 28173 Adjustment < $100 0083786165 JBS2930 PENDING ($14.20) ($43.74) $0.00 ($1.52) ($0.34)839808480 Refund Generated due to proration on Bill #0085736772-2024- 2024-0000-00 Vehicle Totalled 1/6/2026 1/7/2026MONROE, NC 28112 Proration 0085736772 FFW8601 AUTHORIZEDFRIGO, LANCE FRIGO, LANCE 1649 HONEY TRL Vehicle Totalled 1/12/2026 1/13/2026 ($6.66) ($3.14) ($0.63) ($0.27) ($2.30) ($15.87) $28.87 ($2.54) ($32.57) $94.91 GALEANA, AMBROCIO NAVA GALEANA, AMBROCIO NAVA 4617 SMITH TOWN RD MARSHVILLE, NC 28103 Proration 0087800440 LKW3708 AUTHORIZED 720908160 Refund Generated due to proration on Bill #0087800440-2025- 2025-0000-00 Page 3 of 15 205 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($16.93)$0.00 800 TAX ($2.59)$0.00 026 TAX ($4.12)$0.00 003 TAX ($1.81)$0.00 005 TAX ($0.40)$0.00 004 TAX ($3.03)$0.00 002 TAX ($38.81)$0.00 Refund 001 TAX ($57.94)$0.00 800 TAX ($8.87)$0.00 026 TAX ($14.13)$0.00 003 TAX ($6.21)$0.00 005 TAX ($1.38)$0.00 004 TAX ($10.37)$0.00 002 TAX ($132.85)$0.00 Refund 001 TAX ($49.02)($2.46) 026 TAX ($11.95)($0.60) 003 TAX ($5.26)($0.26) 005 TAX ($1.17)($0.06) 004 TAX ($8.77)($0.43) 002 TAX ($112.40)($5.62) Refund 001 TAX $0.00 $0.00 200 TAX ($49.85)$0.00 200 VEHICLE FEE ($30.00)$0.00 017 TAX $8.08 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($27.24)$0.00 500 TAX ($64.25)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($8.73)$0.00 003 TAX ($2.92)$0.00 005 TAX ($0.65)$0.00 004 TAX ($4.87)$0.00 002 TAX ($62.45)$0.00 Refund 001 TAX ($15.73)$0.00 500 TAX ($37.11)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($5.04)$0.00 003 TAX ($1.69)$0.00 005 TAX ($0.38)$0.00 004 TAX ($2.81)$0.00 002 TAX ($36.07)$0.00 Refund 001 TAX ($442.80)$0.00 800 TAX ($137.88)$0.00 026 TAX ($119.76)$0.00 003 TAX ($41.75)$0.00 005 TAX ($17.73)$0.00 004 TAX ($153.25)$0.00 002 TAX ($1,054.98)$0.00 Refund 001 TAX ($59.06)$0.00 500 TAX ($139.33)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($18.93)$0.00 003 TAX ($6.33)$0.00 005 TAX ($1.41)$0.00 004 TAX ($10.57)$0.00 002 TAX ($135.43)$0.00 Refund 001 TAX ($1.81)$0.00 023 TAX ($0.57)$0.00 003 TAX ($0.19)$0.00 005 TAX ($0.04)$0.00 004 TAX ($0.32)$0.00 002 TAX ($4.14)$0.00 Refund ($16.93) ($2.59) ($4.12) ($1.81) ($0.40)839770981 Refund Generated due to proration on Bill #0085416348-2024- 2024-0000-00 Vehicle Sold 1/5/2026 1/6/2026MATTHEWS, NC 28104 Proration 0085416348 WTF8028 AUTHORIZEDGARNER, GEORGE JOSEPH GARNER, GEORGE JOSEPH GARNER, KATHRYN LAW 8336 LAKE PROVIDENCE DR Vehicle Sold 1/12/2026 1/13/2026 ($57.94) ($8.87) ($14.13) ($6.21) ($1.38) ($10.37) ($132.85) $231.75 ($3.03) ($38.81) $67.69 GHANNAM, MOHAMMAD BACHAR GHANNAM, MOHAMMAD BACHAR 4073 BLOSSOM HILL DR MATTHEWS, NC 28104 Proration 0081408765 LDX7211 AUTHORIZED 841058680 Refund Generated due to proration on Bill #0081408765-2024- 2024-0000-00 ($51.48) ($12.55) ($5.52) ($1.23) ($9.20) 721523646 Refund Generated due to proration on Bill #0068495131-2024- 2024-0000-00 Vehicle Sold 1/16/2026 1/20/2026WAXHAW, NC 28173 Proration 0068495131 KBH3568 AUTHORIZEDGHOSH, JOYDEEP GHOSH, JOYDEEP 1013 GRAYSCROFT DR 1/20/2026 $0.00 ($49.85) ($30.00) $8.08 $0.00 $0.00 $0.00 $0.00 $71.77 ($118.02) $198.00 GODWIN, PEYTON LEE GODWIN, PEYTON LEE GODWIN, WESLEY RYAN 8108 HAIGLER GIN RD MONROE, NC 28110 Adjustment < $100 0088871979 RJX6761 PENDING 962684368 Refund Generated due to adjustment on Bill #0088871979- 2025-2025-0000 Situs error GONZALEZ, STEVEN PHILIP GONZALEZ, STEVEN PHILIP 5009 PETERSBURG DR ($0.65) ($4.87) ($62.45) $171.11 ($27.24) ($64.25) $0.00 ($8.73) ($2.92)959738872 Refund Generated due to proration on Bill #0065798253-2024- 2024-0000-00 Vehicle Sold 1/5/2026 1/6/2026WAXHAW, NC 28173 Proration 0065798253 KC7991 AUTHORIZEDGONZALEZ, MATTHEW ADAM GONZALEZ, MATTHEW ADAM 2145 MAJESTIC POPLAR DR ($0.38) ($2.81) ($36.07) $98.83 ($15.73) ($37.11) $0.00 ($5.04) ($1.69)960089008 Refund Generated due to proration on Bill #0078190734-2024- 2024-0000-00 Vehicle Totalled 1/7/2026 1/8/2026WAXHAW, NC 28173 Proration 0078190734 LBR9720 AUTHORIZED GORAL, RONALD STANLEY JR GORAL, RONALD STANLEY JR 2224 GALLBERRY LN WAXHAW, NC 28173 Proration 0077307981 KFX4567 AUTHORIZED 959739128 Refund Generated due to proration on Bill #0077307981-2024- 2024-0000-00 ($442.80) ($137.88) ($119.76) ($41.75) ($17.73)841315405 Refund Generated due to proration on Bill #0087013251-2025- 2025-0000-00 Vehicle Sold 1/14/2026 1/15/2026MATTHEWS, NC 28104 Proration 0087013251 LEE3521 AUTHORIZEDGOODMAN, PHILIP SCOTT GOODMAN, PHILIP SCOTT 5096 CAMBRIDGE OAKS DR Vehicle Sold 1/5/2026 1/6/2026 ($59.06) ($139.33) $0.00 ($18.93) ($6.33) ($1.41) ($10.57) ($135.43) $371.06 ($153.25) ($1054.98) $1968.15 ($1.81) ($0.57) ($0.19) ($0.04) ($0.32) 722014182 Refund Generated due to proration on Bill #0076501920-2024- 2024-0000-00 Vehicle Sold 1/20/2026 1/22/2026INDIAN TRAIL, NC 28079 Proration 0076501920 VCV8348 AUTHORIZEDGROOME, ADAM TYLER GROOME, ADAM TYLER GROOME, BRITTANY NOELLE 6604 ROSE DR ($4.14) $7.07 Page 4 of 15 206 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($2.43)$0.00 200 TAX ($9.50)$0.00 200 VEHICLE FEE ($30.00)$0.00 003 TAX ($0.23)$0.00 005 TAX ($0.10)$0.00 004 TAX ($0.84)$0.00 002 TAX ($5.78)$0.00 Refund 001 TAX ($3.48)$0.00 200 TAX ($13.64)$0.00 200 VEHICLE FEE ($30.00)$0.00 003 TAX ($0.33)$0.00 005 TAX ($0.14)$0.00 004 TAX ($1.21)$0.00 002 TAX ($8.30)$0.00 Refund 001 TAX ($3.39)$0.00 500 TAX ($7.98)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($1.09)$0.00 003 TAX ($0.36)$0.00 005 TAX ($0.08)$0.00 004 TAX ($0.61)$0.00 002 TAX ($7.76)$0.00 Refund 001 TAX ($4.42)$0.00 101 TAX ($2.21)$0.00 101 VEHICLE FEE ($30.00)$0.00 026 TAX ($1.19)$0.00 003 TAX ($0.42)$0.00 005 TAX ($0.18)$0.00 004 TAX ($1.53)$0.00 002 TAX ($10.52)$0.00 Refund 001 TAX ($9.14)$0.00 600 TAX ($13.82)$0.00 019 TAX ($4.03)$0.00 003 TAX ($0.86)$0.00 005 TAX ($0.37)$0.00 004 TAX ($3.16)$0.00 002 TAX ($21.77)$0.00 Refund 001 TAX ($5.54)$0.00 600 TAX ($6.28)$0.00 020 TAX ($1.81)$0.00 003 TAX ($0.59)$0.00 005 TAX ($0.13)$0.00 004 TAX ($0.99)$0.00 002 TAX ($12.70)$0.00 Refund 001 TAX ($28.41)$0.00 022 TAX ($14.89)$0.00 003 TAX ($3.05)$0.00 005 TAX ($0.68)$0.00 004 TAX ($5.09)$0.00 002 TAX ($65.15)$0.00 Refund 001 TAX ($74.37)$0.00 022 TAX ($38.96)$0.00 003 TAX ($7.97)$0.00 005 TAX ($1.77)$0.00 004 TAX ($13.31)$0.00 002 TAX ($170.51)$0.00 Refund 001 TAX ($53.04)$0.00 900 TAX ($69.05)$0.00 023 TAX ($16.64)$0.00 003 TAX ($5.68)$0.00 005 TAX ($1.26)$0.00 004 TAX ($9.49)$0.00 002 TAX ($121.60)$0.00 Refund GROUND 40 MINISTRIES GROUND 40 MINISTRIES 303 DALE ST MONROE, NC 28112 Adjustment < $100 0088793755 VHY7361 PENDING 839771394 Refund Generated due to adjustment on Bill #0088793755- 2025-2025-0000-00 Exempt Property GROUND 40 MINISTRIES 303 DALE ST 1/5/2026 ($2.43) ($9.50) ($30.00) ($0.23) ($0.10) ($0.84) ($5.78) $48.88 ($1.21) ($8.30) $57.10 HALL, MARK KEITH HALL, MARK KEITH 2001 FALLONDALE RD WAXHAW, NC 28173 Proration 0078393372 FHN3481 AUTHORIZED 959740344 Refund Generated due to proration on Bill #0078393372-2024- 2024-0000-00 ($3.48) ($13.64) ($30.00) ($0.33) ($0.14)841780058 Refund Generated due to adjustment on Bill #0088852372- 2025-2025-0000-00 Exempt Property 1/16/2026MONROE, NC 28112 Adjustment < $100 0088852372 VHY7377 PENDINGGROUND 40 MINISTRIES HARA, MARKO ALEXI HARA, MARKO ALEXI 4224 LOIS LN Vehicle Sold 1/5/2026 1/6/2026 ($3.39) ($7.98) $0.00 ($1.09) ($0.36) ($0.08) ($0.61) ($7.76) $21.27 ($0.18) ($1.53) ($10.52) $50.47 ($4.42) ($2.21) ($30.00) ($1.19) ($0.42)961210144 Refund Generated due to proration on Bill #0080376230-2025- 2025-0000-00 Reg . Out of state 1/12/2026 1/13/2026INDIAN LAND, SC 29707 Proration 0080376230 RHP1165 AUTHORIZED ($9.14) ($13.82) ($4.03) ($0.86) ($0.37)842948232 Refund Generated due to proration on Bill #0049683809-2025- 2025-0000-00 Vehicle Sold 1/23/2026 1/27/2026INDIAN TRAIL, NC 28079 Proration 0049683809 FKJ1519 AUTHORIZED HAYES, THEODORE STAMPS III HAYES, THEODORE STAMPS III 2008 GALENA CHASE DR Vehicle Totalled 1/14/2026 1/15/2026 ($5.54) ($6.28) ($1.81) ($0.59) ($0.13) ($0.99) ($12.70) $28.04 ($3.16) ($21.77) $53.15 HERNANDEZ, ESTHER HERNANDEZ, ESTHER 275 HARPERS RUN LN MATTHEWS, NC 28104 Proration 0073491725 KBN2940 AUTHORIZED 841314488 Refund Generated due to proration on Bill #0073491725-2024- 2024-0000-00 HIGH, SHANNON RAY HIGH, SHANNON RAY 1032 SNYDERS STORE RD WINGATE, NC 28174 Proration 0071245794 KC5083 AUTHORIZED 723021300 Refund Generated due to proration on Bill #0071245794-2024- 2024-0000-00 Vehicle Sold ($28.41) ($14.89) ($3.05) ($0.68) ($5.09) 723021372 Refund Generated due to proration on Bill #0051695629-2024- 2024-0000-00 Vehicle Sold 1/27/2026 1/28/2026WINGATE, NC 28174 Proration 0051695629 CK60205 AUTHORIZEDHIGH, SHANNON RAY HIGH, SHANNON RAY HIGH, BETH 1032 SNYDERS STORE RD HOLGUIN, NIDIA BEATRIZ HOLGUIN, HECTOR MANUEL 3905 LAKE PARK RD 1/27/2026 1/28/2026 ($74.37) ($38.96) ($7.97) ($1.77) ($13.31) ($170.51) $306.89 ($65.15) $117.27 ($9.49) ($121.60) $276.76 ($53.04) ($69.05) ($16.64) ($5.68) ($1.26)841780275 Refund Generated due to proration on Bill #0085356209-2024- 2024-0000-00 Vehicle Totalled 1/16/2026 1/20/2026INDIAN TRAIL, NC 28079 Proration 0085356209 PDP7250 AUTHORIZEDHOLGUIN, NIDIA BEATRIZ Page 5 of 15 207 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX $0.00 $0.00 600 TAX $1.81 $0.00 200 TAX ($4.92)$0.00 200 VEHICLE FEE ($30.00)$0.00 020 TAX $0.52 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX $0.00 $0.00 200 TAX ($19.95)$0.00 200 VEHICLE FEE ($30.00)$0.00 018 TAX $2.92 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($8.13)$0.00 023 TAX ($2.55)$0.00 003 TAX ($0.87)$0.00 005 TAX ($0.19)$0.00 004 TAX ($1.45)$0.00 002 TAX ($18.63)$0.00 Refund 001 TAX ($36.06)$0.00 200 TAX ($141.17)$0.00 200 VEHICLE FEE $0.00 $0.00 003 TAX ($3.40)$0.00 005 TAX ($1.45)$0.00 004 TAX ($12.48)$0.00 002 TAX ($85.92)$0.00 Refund 001 TAX ($12.64)$0.00 200 TAX ($49.50)$0.00 200 VEHICLE FEE $0.00 $0.00 003 TAX ($1.19)$0.00 005 TAX ($0.51)$0.00 004 TAX ($4.37)$0.00 002 TAX ($30.12)$0.00 Refund 001 TAX ($15.17)($0.77) 200 TAX ($46.70)($2.33) 200 VEHICLE FEE $0.00 $0.00 003 TAX ($1.62)($0.08) 005 TAX ($0.36)($0.02) 004 TAX ($2.71)($0.13) 002 TAX ($34.78)($1.74) Refund 001 TAX $0.00 $0.00 200 TAX ($3.56)$0.00 200 VEHICLE FEE ($30.00)$0.00 023 TAX $0.35 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX $0.00 $0.00 600 TAX $27.00 $0.00 200 TAX ($69.87)$0.00 200 VEHICLE FEE ($30.00)$0.00 023 TAX $6.78 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($20.42)$0.00 800 TAX ($6.36)$0.00 026 TAX ($5.52)$0.00 003 TAX ($1.93)$0.00 005 TAX ($0.82)$0.00 004 TAX ($7.07)$0.00 002 TAX ($48.66)$0.00 Refund HOLLIS, ERIC GORDON HOLLIS, ERIC GORDON 3039 GLENN VALLEY LN APT 107 INDIAN TRAIL, NC 28079 Adjustment < $100 0083654997 KMP4087 PENDING 1079754147 Refund Generated due to adjustment on Bill #0083654997- 2024-2024-0000 HONEYCUTT, BRIANA SOMMER LYNN HONEYCUTT, BRIANA SOMMER LYNN 911 CONNIE STRAWN RD Situs error 1/6/2026 $0.00 $1.81 ($4.92) ($30.00) $0.52 $0.00 $0.00 $0.00 $0.00 $32.59 $0.00 $0.00 $0.00 $47.03 $0.00 ($19.95) ($30.00) $2.92 $0.00960089840 Refund Generated due to adjustment on Bill #0084338745- 2024-2024-0000 Situs error 1/7/2026MARSHVILLE, NC 28103 Adjustment < $100 0084338745 RKA9170 PENDING ($8.13) ($2.55) ($0.87) ($0.19) ($1.45) 719804622 Refund Generated due to proration on Bill #0053904050-2024- 2024-0000-00 Vehicle Sold 1/5/2026 1/6/2026MONROE, NC 28110 Proration 0053904050 HCS6590 AUTHORIZED IMPERIAL STONE COUNTERTOPS INC IMPERIAL STONE COUNTERTOPS INC 4001 WATERTON CT 1/9/2026 1/12/2026 ($36.06) ($141.17) $0.00 ($3.40) ($1.45) ($12.48) ($85.92) $280.48 ($18.63) $31.82 INCA DISTRIBUTIONS INC INCA DISTRIBUTIONS INC 1200 COAKLEY ST MONROE, NC 28110 Proration 0086230680 RJC6224 AUTHORIZED 840322889 Refund Generated due to proration on Bill #0086230680-2025- 2025-0000-00 Vehicle Sold ($12.64) ($49.50) $0.00 ($1.19) ($0.51)840322896 Refund Generated due to proration on Bill #0080867296-2025- 2025-0000-00 Vehicle Sold 1/9/2026 1/12/2026MONROE, NC 28110 Proration 0080867296 LDP4837 AUTHORIZED INCA DISTRIBUTIONS INC INCA DISTRIBUTIONS INC 1200 COAKLEY ST Vehicle Totalled 1/30/2026 2/3/2026 ($15.94) ($49.03) $0.00 ($1.70) ($0.38) ($2.84) ($36.52) $106.41 ($4.37) ($30.12) $98.33 IREMONGER, JANE IREMONGER, JANE 2302 MONARCH PRESERVE CIR MONROE, NC 28110 Proration 0086710035 EBV2608 AUTHORIZED 844088497 Refund Generated due to proration on Bill #0086710035-2024- 2024-0000-00 JAMISON, KIMBERLY PATRICIA JAMISON, KIMBERLY PATRICIA 691 TYLER MATHEW LANE 2215 $0.00 $0.00 $0.00 $33.21 $0.00 ($3.56) ($30.00) $0.35 $0.00962684984 Refund Generated due to adjustment on Bill #0088970626- 2025-2025-0000 Situs error 1/20/2026INDIAN TRAIL, NC 28079 Adjustment < $100 0088970626 88988 PENDING JAMES, STEPHEN THOMAS JAMES, STEPHEN THOMAS 2872 UNIONVILLE INDIAN TRAIL R W $0.00 $0.00 $0.00 $0.00 $66.09 $0.00 $27.00 ($69.87) ($30.00) $6.781083019887 Refund Generated due to adjustment on Bill #0088904584- 2025-2025-0000 Situs error 1/20/2026INDIAN TRAIL, NC 28079 Adjustment < $100 0088904584 VHX5698 PENDING ($20.42) ($6.36) ($5.52) ($1.93) ($0.82)842702462 Refund Generated due to proration on Bill #0063026960-2025- 2025-0000-00 Vehicle Sold 1/22/2026 1/23/2026WEDDINGTON, NC 28104 Proration 0063026960 JAL5904 AUTHORIZED JOHNSON, JAMES CHARLES JR JOHNSON, JAMES CHARLES JR 326 TURTLEBACK RDG ($7.07) ($48.66) $90.78 Page 6 of 15 208 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($27.58)$0.00 700 TAX ($36.51)$0.00 020 TAX ($9.04)$0.00 003 TAX ($2.96)$0.00 005 TAX ($0.66)$0.00 004 TAX ($4.93)$0.00 002 TAX ($63.24)$0.00 Refund 001 TAX ($50.78)$0.00 020 TAX ($20.87)$0.00 003 TAX ($4.79)$0.00 005 TAX ($2.03)$0.00 004 TAX ($17.57)$0.00 002 TAX ($120.98)$0.00 Refund 001 TAX ($7.68)$0.00 500 TAX ($18.11)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($2.46)$0.00 003 TAX ($0.82)$0.00 005 TAX ($0.18)$0.00 004 TAX ($1.37)$0.00 002 TAX ($17.60)$0.00 Refund 001 TAX ($28.33)$0.00 500 TAX ($73.08)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($11.59)$0.00 003 TAX ($2.67)$0.00 005 TAX ($1.13)$0.00 004 TAX ($9.80)$0.00 002 TAX ($67.48)$0.00 Refund 001 TAX $0.00 $0.00 200 TAX ($10.74)$0.00 200 VEHICLE FEE ($30.00)$0.00 500 TAX $7.08 $0.00 500 VEHICLE FEE $25.00 $0.00 028 TAX $1.12 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($14.76)$0.00 022 TAX ($9.43)$0.00 003 TAX ($1.39)$0.00 005 TAX ($0.59)$0.00 004 TAX ($5.11)$0.00 002 TAX ($35.16)$0.00 Refund 001 TAX ($31.74)$0.00 600 TAX ($35.98)$0.00 026 TAX ($7.74)$0.00 003 TAX ($3.40)$0.00 005 TAX ($0.76)$0.00 004 TAX ($5.68)$0.00 002 TAX ($72.78)$0.00 Refund 001 TAX ($59.14)$0.00 600 TAX ($89.45)$0.00 026 TAX ($15.99)$0.00 003 TAX ($5.57)$0.00 005 TAX ($2.37)$0.00 004 TAX ($20.47)$0.00 002 TAX ($140.91)$0.00 Refund 001 TAX ($9.19)$0.00 800 TAX ($1.41)$0.00 026 TAX ($2.24)$0.00 003 TAX ($0.98)$0.00 005 TAX ($0.22)$0.00 004 TAX ($1.64)$0.00 002 TAX ($21.06)$0.00 Refund JOHNSON, NICHOLAS AUSTIN JOHNSON, NICHOLAS AUSTIN 6000 OLD HEARTWOOD WAY APT 6316 MATTHEWS, NC 28104 Proration 0085336666 LDS8206 AUTHORIZED 843524115 Refund Generated due to proration on Bill #0085336666-2024- 2024-0000-00 KAISER, ROLAND PO BOX 443 Vehicle Sold 1/27/2026 1/28/2026 ($27.58) ($36.51) ($9.04) ($2.96) ($0.66) ($4.93) ($63.24) $144.92 ($120.98) $217.02 KHAND THAKURI, SURAJ KHAND THAKURI, SURAJ 616 LANDAU RD WAXHAW, NC 28173 Proration 0066723068 KBN2116 AUTHORIZED 961504472 Refund Generated due to proration on Bill #0066723068-2024- 2024-0000-00 Vehicle Sold ($50.78) ($20.87) ($4.79) ($2.03) ($17.57) 719415690 Refund Generated due to proration on Bill #0088517239-2025- 2025-0000-00 Other Errors 1/2/2026 1/5/2026INDIAN TRAIL, NC 28079 Proration 0088517239 MAM8131 AUTHORIZEDKAISER, ROLAND LANG, RUTH MARIA LANG, RUTH MARIA 2404 SURVEYOR GENERAL DR 1/14/2026 1/15/2026 ($7.68) ($18.11) $0.00 ($2.46) ($0.82) ($0.18) ($1.37) ($17.60) $48.22 ($1.13) ($9.80) ($67.48) $194.08 ($28.33) ($73.08) $0.00 ($11.59) ($2.67)960369944 Refund Generated due to proration on Bill #0063315846-2025- 2025-0000-00 Vehicle Sold 1/9/2026 1/12/2026WAXHAW, NC 28173 Proration 0063315846 JJE8917 AUTHORIZED $1.12 $0.00 $0.00 $0.00 $0.00 $0.00 ($10.74) ($30.00) $7.08 $25.00 1203355840 Refund Generated due to adjustment on Bill #0088830592- 2025-2025-0000 Situs error 1/20/2026WAXHAW, NC 28173 Adjustment < $100 0088830592 LMT6990 PENDING ($14.76) ($9.43) ($1.39) ($0.59) ($5.11) ($35.16) $66.44 $7.54 LEWIS, HENRY MORGAN LEWIS, HENRY MORGAN 3023 WHITE STORE RD WINGATE, NC 28174 Adjustment < $100 0081421486 CR65324 PENDING 719835312 Refund Generated due to adjustment on Bill #0081421486- 2025-2025-0000-00 Over Assessment 1/6/2026 LETT, ANNA ALEXIS LETT, ANNA ALEXIS 401 E S MAIN ST APT 228B ($31.74) ($35.98) ($7.74) ($3.40) ($0.76)841097845 Refund Generated due to proration on Bill #0081652013-2024- 2024-0000-00 Vehicle Sold 1/13/2026 1/14/2026MATTHEWS, NC 28104 Proration 0081652013 LAR9476 AUTHORIZED LOEBER, JUSTIN MATTHEW LOEBER, JUSTIN MATTHEW 1004 VISCOUNT DR Vehicle Sold 1/13/2026 1/14/2026 ($59.14) ($89.45) ($15.99) ($5.57) ($2.37) ($20.47) ($140.91) $333.90 ($5.68) ($72.78) $158.08 LOEBER, MADELINE ASHLEY LOEBER, MADELINE ASHLEY 1004 VISCOUNT DR MATTHEWS, NC 28104 Proration 0081170282 RJX5904 AUTHORIZED 841097873 Refund Generated due to proration on Bill #0081170282-2025- 2025-0000-00 ($9.19) ($1.41) ($2.24) ($0.98) ($0.22)843629178 Refund Generated due to proration on Bill #0066660294-2024- 2024-0000-00 Vehicle Sold 1/28/2026 1/30/2026WEDDINGTON, NC 28104 Proration 0066660294 FLYNAVY2 AUTHORIZEDLULEY, MARC EDWARD LULEY, MARC EDWARD 912 SUMMER HARVEST DR ($1.64) ($21.06) $36.74 Page 7 of 15 209 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($8.31)$0.00 500 TAX ($19.60)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($2.66)$0.00 003 TAX ($0.89)$0.00 005 TAX ($0.20)$0.00 004 TAX ($1.49)$0.00 002 TAX ($19.05)$0.00 Refund 001 TAX ($3.58)$0.00 500 TAX ($8.46)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($1.15)$0.00 003 TAX ($0.38)$0.00 005 TAX ($0.08)$0.00 004 TAX ($0.64)$0.00 002 TAX ($8.22)$0.00 Refund 001 TAX ($33.01)$0.00 500 TAX ($85.18)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($13.51)$0.00 003 TAX ($3.12)$0.00 005 TAX ($1.32)$0.00 004 TAX ($11.42)$0.00 002 TAX ($78.65)$0.00 Refund 001 TAX ($14.30)$0.00 026 TAX ($3.87)$0.00 003 TAX ($1.35)$0.00 005 TAX ($0.57)$0.00 004 TAX ($4.95)$0.00 002 TAX ($34.07)$0.00 Refund 001 TAX ($31.59)$0.00 800 TAX ($4.84)$0.00 026 TAX ($7.71)$0.00 003 TAX ($3.39)$0.00 005 TAX ($0.75)$0.00 004 TAX ($5.65)$0.00 002 TAX ($72.45)$0.00 Refund 001 TAX ($16.18)($0.80) 500 TAX ($38.17)($1.91) 500 VEHICLE FEE $0.00 $0.00 028 TAX ($5.19)($0.26) 003 TAX ($1.73)($0.09) 005 TAX ($0.39)($0.02) 004 TAX ($2.89)($0.15) 002 TAX ($37.09)($1.85) Refund 001 TAX ($12.62)$0.00 700 TAX ($21.22)$0.00 700 VEHICLE FEE $0.00 $0.00 020 TAX ($5.19)$0.00 003 TAX ($1.19)$0.00 005 TAX ($0.51)$0.00 004 TAX ($4.37)$0.00 002 TAX ($30.07)$0.00 Refund 001 TAX $0.00 $0.00 600 TAX $29.63 $0.00 200 TAX ($76.69)$0.00 200 VEHICLE FEE ($30.00)$0.00 020 TAX $8.05 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund MANCIU, IANA MANCIU, IANA 2021 BURTON POINT CT WAXHAW, NC 28173 Proration 0051659991 RCJ8988 AUTHORIZED 960089784 Refund Generated due to proration on Bill #0051659991-2024- 2024-0000-00 Vehicle Sold 1/7/2026 1/8/2026 ($8.31) ($19.60) $0.00 ($2.66) ($0.89) ($0.20) ($1.49) ($19.05) $52.20 MASSEY, MERV TITION MASSEY, MERV TITION 4616 WATERBELL LN ($0.08) ($0.64) ($8.22) $22.51 ($3.58) ($8.46) $0.00 ($1.15) ($0.38)962034640 Refund Generated due to proration on Bill #0065377871-2024- 2024-0000-00 Vehicle Sold 1/16/2026 1/20/2026WAXHAW, NC 28173 Proration 0065377871 GNFISHNG AUTHORIZEDMARVEL, KEVIN ROBERT MARVEL, KEVIN ROBERT MARVEL, NICOLE KAYE 2308 GALLBERRY LN ($1.32) ($11.42) ($78.65) $226.21 ($33.01) ($85.18) $0.00 ($13.51) ($3.12)961253728 Refund Generated due to proration on Bill #0087022935-2025- 2025-0000-00 Vehicle Sold 1/13/2026 1/14/2026WAXHAW, NC 28173 Proration 0087022935 TAN1583 AUTHORIZED ($14.30) ($3.87) ($1.35) ($0.57) ($4.95) 719805342 Refund Generated due to proration on Bill #0087809169-2025- 2025-0000-00 Vehicle Sold 1/5/2026 1/6/2026WAXHAW, NC 28173 Proration 0087809169 LLS2481 AUTHORIZEDMCEVOY, JOSEPH MCEVOY, JOSEPH 2104 MONARDA WAY 1/27/2026 1/28/2026 ($31.59) ($4.84) ($7.71) ($3.39) ($0.75) ($5.65) ($72.45) $126.38 ($34.07) $59.11 MCGIRT, KRISTAN MILLS MCGIRT, KRISTAN MILLS 302 CALEDONIA WAY WAXHAW, NC 28173 Proration 0080642884 EK3756 AUTHORIZED 843524570 Refund Generated due to proration on Bill #0080642884-2024- 2024-0000-00 Vehicle Sold MEENAKSHISUND ARAM, VIGNESH MEENAKSHISUND ARAM, VIGNESH 3507 TIMBER MILL DR ($0.41) ($3.04) ($38.94) $106.72 ($16.98) ($40.08) $0.00 ($5.45) ($1.82)964674112 Refund Generated due to proration on Bill #0061274609-2024- 2024-0000-00 Reg . Out of state 1/30/2026 2/3/2026WAXHAW, NC 28173 Proration 0061274609 TAR5535 AUTHORIZEDMCINTYRE, KEVIN JOSEPH MCINTYRE, KEVIN JOSEPH 2120 TRADING FORD DR ($0.51) ($4.37) ($30.07) $75.17 ($12.62) ($21.22) $0.00 ($5.19) ($1.19)959738776 Refund Generated due to adjustment on Bill #0080941047- 2025-2025-0000-00 Over Assessment 1/5/2026MATTHEWS, NC 28104 Adjustment < $100 0080941047 RHN5192 PENDING $0.00 $0.00 $0.00 $0.00 $69.01 $0.00 $29.63 ($76.69) ($30.00) $8.051083019977 Refund Generated due to adjustment on Bill #0088857114- 2025-2025-0000 Situs error 1/20/2026INDIAN TRAIL, NC 28079 Adjustment < $100 0088857114 LMJ2563 PENDINGMENDI, SYED MALIK MENDI, SYED MALIK 1030 GLENVALLEY LN APT 102 Page 8 of 15 210 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($35.98)$0.00 500 TAX ($92.83)$0.00 500 VEHICLE FEE ($25.00)$0.00 028 TAX ($14.72)$0.00 003 TAX ($3.39)$0.00 005 TAX ($1.44)$0.00 004 TAX ($12.45)$0.00 002 TAX ($85.72)$0.00 Refund 001 TAX ($26.83)$0.00 026 TAX ($7.26)$0.00 003 TAX ($2.53)$0.00 005 TAX ($1.07)$0.00 004 TAX ($9.28)$0.00 002 TAX ($63.93)$0.00 Refund 001 TAX ($20.54)$0.00 026 TAX ($5.01)$0.00 003 TAX ($2.20)$0.00 005 TAX ($0.49)$0.00 004 TAX ($3.67)$0.00 002 TAX ($47.11)$0.00 Refund 001 TAX ($6.45)$0.00 026 TAX ($1.57)$0.00 003 TAX ($0.69)$0.00 005 TAX ($0.15)$0.00 004 TAX ($1.15)$0.00 002 TAX ($14.79)$0.00 Refund 001 TAX $0.00 $0.00 200 TAX ($12.01)$0.00 200 VEHICLE FEE ($30.00)$0.00 022 TAX $1.96 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($76.16)$0.00 970 TAX ($15.24)$0.00 026 TAX ($20.60)$0.00 003 TAX ($7.18)$0.00 005 TAX ($3.05)$0.00 004 TAX ($26.36)$0.00 002 TAX ($181.45)$0.00 Refund 001 TAX ($16.00)$0.00 500 TAX ($41.30)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($6.55)$0.00 003 TAX ($1.51)$0.00 005 TAX ($0.64)$0.00 004 TAX ($5.54)$0.00 002 TAX ($38.14)$0.00 Refund 001 TAX ($5.78)$0.00 970 TAX ($1.16)$0.00 015 TAX ($2.44)$0.00 003 TAX ($0.54)$0.00 005 TAX ($0.23)$0.00 004 TAX ($2.00)$0.00 002 TAX ($13.76)$0.00 Refund 001 TAX ($46.33)$0.00 700 TAX ($61.31)$0.00 023 TAX ($14.53)$0.00 003 TAX ($4.97)$0.00 005 TAX ($1.11)$0.00 004 TAX ($8.29)$0.00 002 TAX ($106.22)$0.00 Refund MITEV, DIMITRE GUEORGUIEV MITEV, DIMITRE GUEORGUIEV 216 SOMERLED WAY ($1.44) ($12.45) ($85.72) $271.53 ($35.98) ($92.83) ($25.00) ($14.72) ($3.39)959739048 Refund Generated due to proration on Bill #0074576894-2025- 2025-0000-00 Vehicle Sold 1/5/2026 1/6/2026WAXHAW, NC 28173 Proration 0074576894 JJT7084 AUTHORIZED ($26.83) ($7.26) ($2.53) ($1.07) ($9.28) 720278694 Refund Generated due to proration on Bill #0050385922-2025- 2025-0000-00 Vehicle Sold 1/9/2026 1/12/2026WAXHAW, NC 28173 Proration 0050385922 HEE8030 AUTHORIZEDMOORE, LARRY STEVEN MOORE, LARRY STEVEN 1420 CRANE RD 1/22/2026 1/23/2026 ($20.54) ($5.01) ($2.20) ($0.49) ($3.67) ($47.11) $79.02 ($63.93) $110.90 MOOSE METALS LLC MOOSE METALS LLC 1128 ROSECLIFF DR WAXHAW, NC 28173 Proration 0083476018 LDK5584 AUTHORIZED 722317296 Refund Generated due to proration on Bill #0083476018-2024- 2024-0000-00 Vehicle Sold ($6.45) ($1.57) ($0.69) ($0.15) ($1.15) 722317290 Refund Generated due to proration on Bill #0076193668-2024- 2024-0000-00 Vehicle Sold 1/22/2026 1/23/2026WAXHAW, NC 28173 Proration 0076193668 LAH3613 AUTHORIZEDMOOSE METALS LLC MOOSE METALS LLC 1128 ROSECLIFF DR 1/20/2026 $0.00 ($12.01) ($30.00) $1.96 $0.00 $0.00 $0.00 $0.00 $40.05 ($14.79) $24.80 MORALES, NATALIE MORALES, NATALIE 4617 HIGHWAY 74 E APT B WINGATE, NC 28174 Adjustment < $100 0088943192 LMT8237 PENDING 962684256 Refund Generated due to adjustment on Bill #0088943192- 2025-2025-0000 Situs error NARREDDI, ANIL KUMAR REDDY NARREDDI, ANIL KUMAR REDDY 1055 WINNETT DR WAXHAW, NC 28173 Proration 0050419846 HEJ5573 AUTHORIZED 964148176 Refund Generated due to proration on Bill #0050419846-2025- 2025-0000-00 ($76.16) ($15.24) ($20.60) ($7.18) ($3.05)841546251 Refund Generated due to proration on Bill #0082206984-2025- 2025-0000-00 Vehicle Sold 1/15/2026 1/16/2026MONROE, NC 28110 Proration 0082206984 LFD1616 AUTHORIZED MUDDAMALLE, JOEL JEEVARATNAM MUDDAMALLE, JOEL JEEVARATNAM 1316 TORRENS DR Vehicle Totalled 1/28/2026 1/30/2026 ($16.00) ($41.30) $0.00 ($6.55) ($1.51) ($0.64) ($5.54) ($38.14) $109.68 ($26.36) ($181.45) $330.04 ($5.78) ($1.16) ($2.44) ($0.54) ($0.23)841097033 Refund Generated due to adjustment on Bill #0087544861- 2025-2025-0000-00 Military 1/13/2026HOLLOMAN AFB, NM 88330 Adjustment < $100 0087544861 9R3548 PENDING NICHOLSON, JULIAN WILLIAM NICHOLSON, JULIAN WILLIAM 721 NEW MEXICO AVENUE #4900 Vehicle Sold 1/23/2026 1/27/2026 ($46.33) ($61.31) ($14.53) ($4.97) ($1.11) ($8.29) ($106.22) $242.76 ($2.00) ($13.76) $25.91 NUGENT, CHRISTOPHER MICHAEL NUGENT, CHRISTOPHER MICHAEL 2395 MILL HOUSE LN MATTHEWS, NC 28104 Proration 0074384672 DKD9049 AUTHORIZED 842946426 Refund Generated due to proration on Bill #0074384672-2024- 2024-0000-00 Page 9 of 15 211 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($1.30)$0.00 200 TAX ($4.00)$0.00 200 VEHICLE FEE $0.00 $0.00 003 TAX ($0.14)$0.00 005 TAX ($0.03)$0.00 004 TAX ($0.23)$0.00 002 TAX ($2.98)$0.00 Refund 001 TAX ($2.43)$0.00 015 TAX ($0.82)$0.00 003 TAX ($0.26)$0.00 005 TAX ($0.06)$0.00 004 TAX ($0.43)$0.00 002 TAX ($5.57)$0.00 Refund 001 TAX ($6.29)$0.00 600 TAX ($9.52)$0.00 019 TAX ($2.77)$0.00 003 TAX ($0.59)$0.00 005 TAX ($0.25)$0.00 004 TAX ($2.17)$0.00 002 TAX ($15.00)$0.00 Refund 001 TAX ($5.90)$0.00 028 TAX ($2.42)$0.00 003 TAX ($0.56)$0.00 005 TAX ($0.24)$0.00 004 TAX ($2.04)$0.00 002 TAX ($14.06)$0.00 Refund 001 TAX ($13.46)$0.00 600 TAX ($15.26)$0.00 019 TAX ($5.26)$0.00 003 TAX ($1.44)$0.00 005 TAX ($0.32)$0.00 004 TAX ($2.41)$0.00 002 TAX ($30.86)$0.00 Refund 001 TAX ($5.29)$0.00 970 TAX ($0.53)$0.00 026 TAX ($1.29)$0.00 003 TAX ($0.57)$0.00 005 TAX ($0.13)$0.00 004 TAX ($0.95)$0.00 002 TAX ($12.14)$0.00 Refund 001 TAX ($2.15)$0.00 970 TAX ($0.22)$0.00 026 TAX ($0.52)$0.00 003 TAX ($0.23)$0.00 005 TAX ($0.05)$0.00 004 TAX ($0.38)$0.00 002 TAX ($4.93)$0.00 Refund 001 TAX ($27.03)$0.00 019 TAX ($10.57)$0.00 003 TAX ($2.90)$0.00 005 TAX ($0.64)$0.00 004 TAX ($4.84)$0.00 002 TAX ($61.98)$0.00 Refund 001 TAX ($24.74)$0.00 200 TAX ($96.86)$0.00 200 VEHICLE FEE $0.00 $0.00 003 TAX ($2.33)$0.00 005 TAX ($0.99)$0.00 004 TAX ($8.56)$0.00 002 TAX ($58.95)$0.00 Refund 001 TAX ($29.33)$0.00 700 TAX ($49.31)$0.00 700 VEHICLE FEE ($25.00)$0.00 023 TAX ($11.14)$0.00 003 TAX ($2.77)$0.00 005 TAX ($1.17)$0.00 004 TAX ($10.15)$0.00 002 TAX ($69.87)$0.00 Refund ($1.30) ($4.00) $0.00 ($0.14) ($0.03)841097838 Refund Generated due to proration on Bill #0085463521-2024- 2024-0000-00 Vehicle Sold 1/13/2026 1/14/2026MONROE, NC 28112 Proration 0085463521 RHL7487 AUTHORIZED OMEARA, BARBARA FINGER OMEARA, BARBARA FINGER 1822 VANDERLYN ST Vehicle Sold 1/15/2026 1/16/2026 ($2.43) ($0.82) ($0.26) ($0.06) ($0.43) ($5.57) $9.57 ($0.23) ($2.98) $8.68 PATEL, SHAILESHKUMAR NARSHINBHA PATEL, SHAILESHKUMAR NARSHINBHA 1200 WYNHURST DR WAXHAW, NC 28173 Proration 0071398641 TMZ8341 AUTHORIZED 721325370 Refund Generated due to proration on Bill #0071398641-2024- 2024-0000-00 ($6.29) ($9.52) ($2.77) ($0.59) ($0.25)839320629 Refund Generated due to proration on Bill #0081144443-2025- 2025-0000-00 Vehicle Totalled 1/2/2026 1/5/2026MONROE, NC 28110 Proration 0081144443 VEP4702 AUTHORIZEDPORCH, JOSHUA MICHAEL PORCH, JOSHUA MICHAEL 2323 JACOBS CT Vehicle Sold 1/29/2026 2/3/2026 ($5.90) ($2.42) ($0.56) ($0.24) ($2.04) ($14.06) $25.22 ($2.17) ($15.00) $36.59 PORTER, LAURIE ROTHMANN PORTER, LAURIE ROTHMANN 10315 WAXHAW HWY WAXHAW, NC 28173 Proration 0062630778 WZR5494 AUTHORIZED 723276396 Refund Generated due to proration on Bill #0062630778-2025- 2025-0000-00 ($13.46) ($15.26) ($5.26) ($1.44) ($0.32)839318417 Refund Generated due to proration on Bill #0082964896-2024- 2024-0000-00 Vehicle Sold 1/2/2026 1/5/2026INDIAN TRAIL, NC 28079 Proration 0082964896 EHS7682 AUTHORIZEDPRINZ, STEVEN RICHARD PRINZ, STEVEN RICHARD 3012 CORRONA LN Vehicle Totalled 1/27/2026 1/28/2026 ($5.29) ($0.53) ($1.29) ($0.57) ($0.13) ($0.95) ($12.14) $20.90 ($2.41) ($30.86) $69.01 PRUETT, DAVID CARROLL PRUETT, DAVID CARROLL PRUETT, STEPHANIE MARIA 1001 POTTERS BLUFF RD MONROE, NC 28110 Proration 0083554648 VFL6008 AUTHORIZED 843524808 Refund Generated due to proration on Bill #0083554648-2024- 2024-0000-00 RATLIFF, LATOYA ELIZABETH RATLIFF, LATOYA ELIZABETH 313 LINDPOINT LN MONROE, NC 28110 Proration 0083363525 MSB0SS80 AUTHORIZED 720907260 Refund Generated due to proration on Bill #0083363525-2024- 2024-0000-00 ($2.15) ($0.22) ($0.52) ($0.23) ($0.05)843524822 Refund Generated due to proration on Bill #0083554425-2024- 2024-0000-00 Vehicle Sold 1/27/2026 1/28/2026MONROE, NC 28110 Proration 0083554425 LHZ2050 AUTHORIZED PRUETT, STEPHANIE MARIA PRUETT, STEPHANIE MARIA 1001 POTTERS BLUFF RD RICHARDSON, DONALD JAMAR 1107 SIKES ST Vehicle Sold 1/12/2026 1/13/2026 ($27.03) ($10.57) ($2.90) ($0.64) ($4.84) ($61.98) $107.96 ($0.38) ($4.93) $8.48 ($8.56) ($58.95) $192.43 RICHTER, ALAN JULIUS RICHTER, ALAN JULIUS 2728 BENT OAK DR MATTHEWS, NC 28104 Proration 0087472576 LAH2650 AUTHORIZED 962032824 Refund Generated due to proration on Bill #0087472576-2025- 2025-0000-00 ($24.74) ($96.86) $0.00 ($2.33) ($0.99)844088455 Refund Generated due to proration on Bill #0087157083-2025- 2025-0000-00 Vehicle Sold 1/30/2026 2/3/2026MONROE, NC 28112 Proration 0087157083 TKP1703 AUTHORIZEDRICHARDSON, DONALD JAMAR Vehicle Sold 1/16/2026 1/20/2026 ($29.33) ($49.31) ($25.00) ($11.14) ($2.77) ($1.17) ($10.15) ($69.87) $198.74 Page 10 of 15 212 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($25.09)$0.00 500 TAX ($59.20)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($8.04)$0.00 003 TAX ($2.69)$0.00 005 TAX ($0.60)$0.00 004 TAX ($4.49)$0.00 002 TAX ($57.54)$0.00 Refund 001 TAX ($11.85)($0.60) 700 TAX ($15.69)($0.78) 020 TAX ($3.89)($0.20) 003 TAX ($1.27)($0.06) 005 TAX ($0.28)($0.01) 004 TAX ($2.12)($0.10) 002 TAX ($27.17)($1.36) Refund 001 TAX ($4.00)$0.00 200 TAX ($15.64)$0.00 200 VEHICLE FEE $0.00 $0.00 003 TAX ($0.37)$0.00 005 TAX ($0.16)$0.00 004 TAX ($1.38)$0.00 002 TAX ($9.52)$0.00 Refund 001 TAX ($18.26)($1.19) 200 TAX ($56.22)($3.66) 200 VEHICLE FEE $0.00 $0.00 003 TAX ($1.96)($0.13) 005 TAX ($0.44)($0.02) 004 TAX ($3.27)($0.21) 002 TAX ($41.87)($2.72) Refund 001 TAX ($3.88)$0.00 500 TAX ($9.16)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($1.24)$0.00 003 TAX ($0.42)$0.00 005 TAX ($0.09)$0.00 004 TAX ($0.69)$0.00 002 TAX ($8.91)$0.00 Refund 001 TAX ($5.42)$0.00 500 TAX ($13.99)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($2.22)$0.00 003 TAX ($0.51)$0.00 005 TAX ($0.22)$0.00 004 TAX ($1.87)$0.00 002 TAX ($12.92)$0.00 Refund 001 TAX ($5.80)$0.00 026 TAX ($1.41)$0.00 003 TAX ($0.62)$0.00 005 TAX ($0.14)$0.00 004 TAX ($1.04)$0.00 002 TAX ($13.29)$0.00 Refund 001 TAX ($38.37)$0.00 200 TAX ($118.15)$0.00 200 VEHICLE FEE $0.00 $0.00 003 TAX ($4.11)$0.00 005 TAX ($0.92)$0.00 004 TAX ($6.87)$0.00 002 TAX ($87.99)$0.00 Refund 001 TAX ($28.23)$0.00 500 TAX ($66.61)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($9.05)$0.00 003 TAX ($3.03)$0.00 005 TAX ($0.67)$0.00 004 TAX ($5.05)$0.00 002 TAX ($64.73)$0.00 Refund ROBBINS, KATHLEEN ANN ROBBINS, KATHLEEN ANN 8713 SOARING EAGLE LN ($0.60) ($4.49) ($57.54) $157.65 ($25.09) ($59.20) $0.00 ($8.04) ($2.69)962685992 Refund Generated due to proration on Bill #0077883898-2024- 2024-0000-00 Vehicle Sold 1/20/2026 1/22/2026WAXHAW, NC 28173 Proration 0077883898 KJN2027 AUTHORIZED ROGERS, TERESA ANNE ROGERS, TERESA ANNE 407 E OLD MONROE HWY 74 MONROE, NC 28112 Adjustment < $100 0068185232 RDH6724 PENDING 839772836 Refund Generated due to adjustment on Bill #0068185232- 2025-2025-0000-00 ($12.45) ($16.47) ($4.09) ($1.33) ($0.29)842349221 Refund Generated due to proration on Bill #0086425942-2024- 2024-0000-00 Vehicle Sold 1/20/2026 1/22/2026STALLINGS, NC 28104 Proration 0086425942 TAR3989 AUTHORIZEDROCA, STEPHEN KENLEY ROCA, STEPHEN KENLEY 1111 PRIVETTE PARK PL ROQUE, ALDWYN ARENAS ROQUE, REALIZA DE LA CRUZ 2709 HATTIE ST Over Assessment 1/5/2026 ($4.00) ($15.64) $0.00 ($0.37) ($0.16) ($1.38) ($9.52) $31.07 ($2.22) ($28.53) $65.38 ($3.48) ($44.59) $129.95 ROTH, PAULA JEAN ROTH, KIP PETER 2007 HAMILTON MILL DR WAXHAW, NC 28173 Proration 0066657521 KAY3197 AUTHORIZED 962031496 Refund Generated due to proration on Bill #0066657521-2024- 2024-0000-00 ($19.45) ($59.88) $0.00 ($2.09) ($0.46)839807703 Refund Generated due to proration on Bill #0083834004-2024- 2024-0000-00 Vehicle Sold 1/6/2026 1/7/2026MONROE, NC 28112 Proration 0083834004 RJV4898 AUTHORIZEDROQUE, ALDWYN ARENAS RUIZ, PAOLA ANDREA RUIZ, PAOLA ANDREA 3005 STERLING DR Vehicle Sold 1/16/2026 1/20/2026 ($3.88) ($9.16) $0.00 ($1.24) ($0.42) ($0.09) ($0.69) ($8.91) $24.39 ($0.22) ($1.87) ($12.92) $37.15 ($5.42) ($13.99) $0.00 ($2.22) ($0.51)959738088 Refund Generated due to proration on Bill #0080597959-2025- 2025-0000-00 Vehicle Sold 1/5/2026 1/6/2026WAXHAW, NC 28173 Proration 0080597959 REL8020 AUTHORIZED ($5.80) ($1.41) ($0.62) ($0.14) ($1.04) 719417004 Refund Generated due to proration on Bill #0063991029-2024- 2024-0000-00 Vehicle Sold 1/2/2026 1/5/2026WAXHAW, NC 28173 Proration 0063991029 DMK7679 AUTHORIZEDSACHTLEBEN, STEPHEN MARK SACHTLEBEN, STEPHEN MARK 8509 LONGVIEW CLUB DR SMALL, MAX HERRING SMALL, MAX HERRING 8003 ALMA BLVD 1/6/2026 1/7/2026 ($38.37) ($118.15) $0.00 ($4.11) ($0.92) ($6.87) ($87.99) $256.41 ($13.29) $22.30 SAVELIEV, ALEX SAVELIEV, ALEX 1936 VANDERLYN ST MONROE, NC 28112 Proration 0085308199 LDW2074 AUTHORIZED 839806772 Refund Generated due to proration on Bill #0085308199-2024- 2024-0000-00 Vehicle Totalled ($0.67) ($5.05) ($64.73) $177.37 ($28.23) ($66.61) $0.00 ($9.05) ($3.03)959738120 Refund Generated due to proration on Bill #0084163166-2024- 2024-0000-00 Vehicle Totalled 1/5/2026 1/6/2026WAXHAW, NC 28173 Proration 0084163166 RHX8870 AUTHORIZED Page 11 of 15 213 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($6.56)$0.00 200 TAX ($20.21)$0.00 200 VEHICLE FEE $0.00 $0.00 003 TAX ($0.70)$0.00 005 TAX ($0.16)$0.00 004 TAX ($1.17)$0.00 002 TAX ($15.05)$0.00 Refund 001 TAX ($4.19)$0.00 500 TAX ($9.88)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($1.34)$0.00 003 TAX ($0.45)$0.00 005 TAX ($0.10)$0.00 004 TAX ($0.75)$0.00 002 TAX ($9.61)$0.00 Refund 001 TAX ($36.73)$0.00 800 TAX ($11.44)$0.00 026 TAX ($9.93)$0.00 003 TAX ($3.47)$0.00 005 TAX ($1.47)$0.00 004 TAX ($12.72)$0.00 002 TAX ($87.52)$0.00 Refund 001 TAX ($23.61)$0.00 800 TAX ($3.61)$0.00 026 TAX ($5.76)$0.00 003 TAX ($2.53)$0.00 005 TAX ($0.56)$0.00 004 TAX ($4.22)$0.00 002 TAX ($54.13)$0.00 Refund 001 TAX ($17.46)$0.00 015 TAX ($7.36)$0.00 003 TAX ($1.65)$0.00 005 TAX ($0.70)$0.00 004 TAX ($6.04)$0.00 002 TAX ($41.59)$0.00 Refund 001 TAX ($12.23)$0.00 022 TAX ($6.41)$0.00 003 TAX ($1.31)$0.00 005 TAX ($0.29)$0.00 004 TAX ($2.19)$0.00 002 TAX ($28.04)$0.00 Refund 001 TAX ($1.26)$0.00 800 TAX ($0.19)$0.00 026 TAX ($0.31)$0.00 003 TAX ($0.14)$0.00 005 TAX ($0.03)$0.00 004 TAX ($0.23)$0.00 002 TAX ($2.89)$0.00 Refund 001 TAX ($17.11)$0.00 930 TAX ($3.04)$0.00 016 TAX ($8.60)$0.00 003 TAX ($1.61)$0.00 005 TAX ($0.68)$0.00 004 TAX ($5.92)$0.00 002 TAX ($40.77)$0.00 Refund 001 TAX ($8.81)$0.00 500 TAX ($20.78)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($2.82)$0.00 003 TAX ($0.94)$0.00 005 TAX ($0.21)$0.00 004 TAX ($1.58)$0.00 002 TAX ($20.19)$0.00 Refund SPEICHER, CHARLES HAROLD JR SPEICHER, CHARLES HAROLD JR 8205 HAVERON ST WAXHAW, NC 28173 Proration 0077562052 PHT6652 AUTHORIZED 960366808 Refund Generated due to proration on Bill #0077562052-2024- 2024-0000-00 ($6.56) ($20.21) $0.00 ($0.70) ($0.16)843524143 Refund Generated due to proration on Bill #0080387631-2024- 2024-0000-00 Vehicle Sold 1/27/2026 1/28/2026MONROE, NC 28110 Proration 0080387631 FLD5479 AUTHORIZED SNEAD INVESTMENTS INC SNEAD INVESTMENTS INC SNEAD, JAMES WESLEY 1120 VILLAGE LAKE DR Vehicle Sold 1/8/2026 1/9/2026 ($4.19) ($9.88) $0.00 ($1.34) ($0.45) ($0.10) ($0.75) ($9.61) $26.32 ($1.17) ($15.05) $43.85 ($36.73) ($11.44) ($9.93) ($3.47) ($1.47)840322945 Refund Generated due to proration on Bill #0063479046-2025- 2025-0000-00 Vehicle Sold 1/9/2026 1/12/2026WAXHAW, NC 28173 Proration 0063479046 JHW5285 AUTHORIZEDSTAMATELATOS, DIANE MARIE STAMATELATOS, DIANE MARIE 6068 OXFORDSHIRE RD Vehicle Sold 1/9/2026 1/12/2026 ($23.61) ($3.61) ($5.76) ($2.53) ($0.56) ($4.22) ($54.13) $94.42 ($12.72) ($87.52) $163.28 STAMATELATOS, DIANE MARIE STAMATELATOS, DIANE MARIE 6068 OXFORDSHIRE RD WAXHAW, NC 28173 Proration 0053920896 TBD9473 AUTHORIZED 840322917 Refund Generated due to proration on Bill #0053920896-2024- 2024-0000-00 STEGALL, MELISSA CHANEY STEGALL, MELISSA CHANEY 1117 SNYDERS STORE RD WINGATE, NC 28174 Proration 0048187043 VBC6175 AUTHORIZED 721324716 Refund Generated due to proration on Bill #0048187043-2024- 2024-0000-00 Vehicle Sold ($17.46) ($7.36) ($1.65) ($0.70) ($6.04) 721525728 Refund Generated due to proration on Bill #0081825350-2025- 2025-0000-00 Vehicle Sold 1/16/2026 1/20/2026MONROE, NC 28110 Proration 0081825350 LFM2540 AUTHORIZEDSTEFANAC, JACK AARON STEFANAC, JACK AARON 600 TAMMY DR TARRO, WILLIAM JOSEPH 223 RIVERTON RD 1/15/2026 1/16/2026 ($12.23) ($6.41) ($1.31) ($0.29) ($2.19) ($28.04) $50.47 ($41.59) $74.80 ($0.23) ($2.89) $5.05 TART, BRITTAIN REID TART, BRITTAIN REID 9431 INDIAN TRAIL FAIRVIEW RD INDIAN TRAIL, NC 28079 Proration 0086460487 ZX1021 AUTHORIZED 841545922 Refund Generated due to proration on Bill #0086460487-2025- 2025-0000-00 ($1.26) ($0.19) ($0.31) ($0.14) ($0.03)839318445 Refund Generated due to proration on Bill #0016572423-2024- 2024-0000-00 Vehicle Sold 1/2/2026 1/5/2026MATTHEWS, NC 28104 Proration 0016572423 JDR8260 AUTHORIZED TARRO, WILLIAM JOSEPH TOBIN, ALYSSA CASON TOBIN, ALYSSA CASON 3002 THAYER DR Vehicle Sold 1/15/2026 1/16/2026 ($17.11) ($3.04) ($8.60) ($1.61) ($0.68) ($5.92) ($40.77) $77.73 ($0.21) ($1.58) ($20.19) $55.33 ($8.81) ($20.78) $0.00 ($2.82) ($0.94)959781608 Refund Generated due to proration on Bill #0081615091-2024- 2024-0000-00 Vehicle Sold 1/6/2026 1/7/2026WAXHAW, NC 28173 Proration 0081615091 KFF3573 AUTHORIZED Page 12 of 15 214 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($18.69)$0.00 800 TAX ($5.82)$0.00 026 TAX ($5.05)$0.00 003 TAX ($1.76)$0.00 005 TAX ($0.75)$0.00 004 TAX ($6.46)$0.00 002 TAX ($44.53)$0.00 Refund 001 TAX $0.00 $0.00 600 TAX $50.27 $0.00 200 TAX ($130.11)$0.00 200 VEHICLE FEE ($30.00)$0.00 020 TAX $13.66 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($65.71)$0.00 700 TAX ($86.96)$0.00 023 TAX ($20.61)$0.00 003 TAX ($7.05)$0.00 005 TAX ($1.57)$0.00 004 TAX ($11.75)$0.00 002 TAX ($150.65)$0.00 Refund 001 TAX $0.00 $0.00 990 TAX $0.83 $0.00 200 TAX ($20.90)$0.00 200 VEHICLE FEE ($30.00)$0.00 028 TAX $2.19 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX $0.00 $0.00 990 TAX $0.44 $0.00 200 TAX ($11.00)$0.00 200 VEHICLE FEE ($30.00)$0.00 028 TAX $1.15 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund 001 TAX ($6.94)$0.00 600 TAX ($7.86)$0.00 023 TAX ($2.17)$0.00 003 TAX ($0.75)$0.00 005 TAX ($0.17)$0.00 004 TAX ($1.24)$0.00 002 TAX ($15.90)$0.00 Refund 001 TAX ($47.13)$0.00 700 TAX ($79.25)$0.00 700 VEHICLE FEE ($25.00)$0.00 020 TAX ($19.37)$0.00 003 TAX ($4.44)$0.00 005 TAX ($1.89)$0.00 004 TAX ($16.31)$0.00 002 TAX ($112.29)$0.00 Refund 001 TAX $0.00 $0.00 600 TAX $13.72 $0.00 200 TAX ($35.51)$0.00 200 VEHICLE FEE ($30.00)$0.00 020 TAX $3.73 $0.00 003 TAX $0.00 $0.00 005 TAX $0.00 $0.00 004 TAX $0.00 $0.00 002 TAX $0.00 $0.00 Refund UDELSON, STEPHEN MARC 109 TURTLEBACK RDG ($6.46) ($44.53) $83.06 UTILITY LINES CONSTRUCTION SERVICES LLC UTILITY LINES CONSTRUCTION SERVICES LLC 550 W 36TH ST JASPER, IN 47546 Adjustment < $100 0088985780 AA1563B PENDING 1083020598 Refund Generated due to adjustment on Bill #0088985780- 2025-2025-0000 ($18.69) ($5.82) ($5.05) ($1.76) ($0.75)841097929 Refund Generated due to proration on Bill #0063363309-2025- 2025-0000-00 Vehicle Sold 1/13/2026 1/14/2026WEDDINGTON, NC 28104 Proration 0063363309 JFZ6857 AUTHORIZEDUDELSON, STEPHEN MARC VESTIS CONSULTING LLC KIFORISHIN, ALEKSANDR PAVEL 7411 BALINTOY LN Situs error 1/20/2026 $0.00 $50.27 ($130.11) ($30.00) $13.66 $0.00 $0.00 $0.00 $0.00 $96.18 ($11.75) ($150.65) $344.30 VILLA G CONSTRUCTION LLC VILLA G CONSTRUCTION LLC 3216 REGAL OAK DR MARVIN, NC 28173 Adjustment < $100 0088648000 LFJ2374 PENDING 1083019986 Refund Generated due to adjustment on Bill #0088648000- 2025-2025-0000 ($65.71) ($86.96) ($20.61) ($7.05) ($1.57)841058463 Refund Generated due to proration on Bill #0078518803-2024- 2024-0000-00 Vehicle Sold 1/12/2026 1/13/2026MATTHEWS, NC 28104 Proration 0078518803 KJT9913 AUTHORIZED VESTIS CONSULTING LLC VILLA G CONSTRUCTION LLC VILLA G CONSTRUCTION LLC 3216 REGAL OAK DR Situs error 1/20/2026 $0.00 $0.83 ($20.90) ($30.00) $2.19 $0.00 $0.00 $0.00 $0.00 $47.88 VOLKOV, SERHII 6107 BRICK LANDING DR $0.00 $0.00 $0.00 $0.00 $39.41 $0.00 $0.44 ($11.00) ($30.00) $1.151083019995 Refund Generated due to adjustment on Bill #0088779807- 2025-2025-0000 Situs error 1/20/2026MARVIN, NC 28173 Adjustment < $100 0088779807 LMP4860 PENDING ($1.24) ($15.90) $35.03 WAKO, ODDA ABDI WAKO, ODDA ABDI 1538 SUNFLOWER FIELD PL MATTHEWS, NC 28104 Proration 0089059225 VHX5093 AUTHORIZED 964672600 Refund Generated due to proration on Bill #0089059225-2025- 2025-0000-00 ($6.94) ($7.86) ($2.17) ($0.75) ($0.17)842703589 Refund Generated due to proration on Bill #0083653176-2024- 2024-0000-00 Vehicle Sold 1/22/2026 1/23/2026MONROE, NC 28110 Proration 0083653176 LHP2823 AUTHORIZEDVOLKOV, SERHII WATKINS, DEREK EDWARD JR WATKINS, DEREK EDWARD JR 295 UNIONVILLE INDIAN TRA IL RD WEST Other Errors 1/30/2026 2/3/2026 ($47.13) ($79.25) ($25.00) ($19.37) ($4.44) ($1.89) ($16.31) ($112.29) $305.68 $0.00 $0.00 $0.00 $0.00 $48.06 $0.00 $13.72 ($35.51) ($30.00) $3.731083019779 Refund Generated due to adjustment on Bill #0088946065- 2025-2025-0000 Situs error 1/20/2026INDIAN TRAIL, NC 28079 Adjustment < $100 0088946065 VHX5151 PENDING Page 13 of 15 215 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($58.77)$0.00 600 TAX ($88.88)$0.00 020 TAX ($24.16)$0.00 003 TAX ($5.54)$0.00 005 TAX ($2.35)$0.00 004 TAX ($20.34)$0.00 002 TAX ($140.02)$0.00 Refund 001 TAX ($10.17)$0.00 200 TAX ($31.32)$0.00 200 VEHICLE FEE $0.00 $0.00 003 TAX ($1.09)$0.00 005 TAX ($0.24)$0.00 004 TAX ($1.82)$0.00 002 TAX ($23.32)$0.00 Refund 001 TAX ($17.45)($0.88) 500 TAX ($41.17)($2.06) 500 VEHICLE FEE $0.00 $0.00 028 TAX ($5.59)($0.28) 003 TAX ($1.87)($0.09) 005 TAX ($0.42)($0.02) 004 TAX ($3.12)($0.16) 002 TAX ($40.01)($2.00) Refund 001 TAX ($39.94)$0.00 500 TAX ($94.22)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($12.80)$0.00 003 TAX ($4.28)$0.00 005 TAX ($0.95)$0.00 004 TAX ($7.15)$0.00 002 TAX ($91.58)$0.00 Refund 001 TAX ($3.01)$0.00 700 TAX ($5.06)$0.00 700 VEHICLE FEE $0.00 $0.00 020 TAX ($1.24)$0.00 003 TAX ($0.29)$0.00 005 TAX ($0.12)$0.00 004 TAX ($1.04)$0.00 002 TAX ($7.17)$0.00 Refund 001 TAX ($2.35)($0.11) 600 TAX ($2.67)($0.14) 023 TAX ($0.73)($0.03) 003 TAX ($0.25)($0.01) 005 TAX ($0.06)($0.01) 004 TAX ($0.42)($0.03) 002 TAX ($5.39)($0.27) Refund 001 TAX ($25.10)$0.00 800 TAX ($3.85)$0.00 026 TAX ($6.12)$0.00 003 TAX ($2.69)$0.00 005 TAX ($0.60)$0.00 004 TAX ($4.49)$0.00 002 TAX ($57.55)$0.00 Refund 001 TAX ($20.86)$0.00 500 TAX ($53.83)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($8.54)$0.00 003 TAX ($1.96)$0.00 005 TAX ($0.83)$0.00 004 TAX ($7.22)$0.00 002 TAX ($49.71)$0.00 Refund 001 TAX ($4.18)$0.00 800 TAX ($0.64)$0.00 026 TAX ($1.02)$0.00 003 TAX ($0.45)$0.00 005 TAX ($0.10)$0.00 004 TAX ($0.75)$0.00 002 TAX ($9.58)$0.00 Refund WEINBERG, SUSAN WOJNOWICH 1117 DELACOURT LN ($20.34) ($140.02) $340.06 WEST, SHAKENA DANIEL WEST, SHAKENA DANIEL 1344 WOODHOUSE DR MONROE, NC 28110 Proration 0065217548 VBD9066 AUTHORIZED 840322910 Refund Generated due to proration on Bill #0065217548-2024- 2024-0000-00 ($58.77) ($88.88) ($24.16) ($5.54) ($2.35)844088511 Refund Generated due to proration on Bill #0079396281-2025- 2025-0000-00 Vehicle Sold 1/30/2026 2/3/2026MATTHEWS, NC 28104 Proration 0079396281 MXW9419 AUTHORIZED WEINBERG, SUSAN WOJNOWICH WHITE, ASHTON BROOKE WHITE, ASHTON BROOKE 7802 FOREST OAKS LN Vehicle Totalled 1/9/2026 1/12/2026 ($10.17) ($31.32) $0.00 ($1.09) ($0.24) ($1.82) ($23.32) $67.96 ($0.44) ($3.28) ($42.01) $115.12 ($18.33) ($43.23) $0.00 ($5.87) ($1.96)959780856 Refund Generated due to proration on Bill #0057365108-2024- 2024-0000-00 Vehicle Sold 1/6/2026 1/7/2026WAXHAW, NC 28173 Proration 0057365108 HFD2088 AUTHORIZED WILLIAMS, HANNAH MONROE WILLIAMS, HANNAH MONROE 3117 PINE POINTE ST ($0.95) ($7.15) ($91.58) $250.92 ($39.94) ($94.22) $0.00 ($12.80) ($4.28)959738072 Refund Generated due to proration on Bill #0072407553-2024- 2024-0000-00 Vehicle Sold 1/5/2026 1/6/2026WAXHAW, NC 28173 Proration 0072407553 HJE3493 AUTHORIZEDWILLARD, DAVID CONWAY WILLARD, DAVID CONWAY 2204 GALLBERRY LN WRIGHT, SUSAN MAE 8303 RED LANTERN RD ($0.12) ($1.04) ($7.17) $17.93 ($3.01) ($5.06) $0.00 ($1.24) ($0.29)964672720 Refund Generated due to proration on Bill #0086640890-2025- 2025-0000-00 Vehicle Sold 1/30/2026 2/3/2026MATTHEWS, NC 28104 Proration 0086640890 LKC1240 AUTHORIZED ($0.45) ($5.66) $12.47 WYATT-INGRAM, STUART GEORGE WYATT-INGRAM, STUART GEORGE 310 CALEDONIA WAY WAXHAW, NC 28173 Proration 0084197538 EDL6331 AUTHORIZED 840078043 Refund Generated due to proration on Bill #0084197538-2024- 2024-0000-00 ($2.46) ($2.81) ($0.76) ($0.26) ($0.07)841780296 Refund Generated due to proration on Bill #0076667956-2024- 2024-0000-00 Vehicle Sold 1/16/2026 1/20/2026INDIAN TRAIL, NC 28079 Proration 0076667956 TKE1538 AUTHORIZEDWRIGHT, SUSAN MAE X LIMO INC X LIMO INC 2300 COLTSGATE RD Vehicle Totalled 1/7/2026 1/8/2026 ($25.10) ($3.85) ($6.12) ($2.69) ($0.60) ($4.49) ($57.55) $100.40 ($0.83) ($7.22) ($49.71) $142.95 ($20.86) ($53.83) $0.00 ($8.54) ($1.96)963088360 Refund Generated due to proration on Bill #0080793155-2025- 2025-0000-00 Vehicle Sold 1/22/2026 1/23/2026WAXHAW, NC 28173 Proration 0080793155 ZT3396 AUTHORIZED ($4.18) ($0.64) ($1.02) ($0.45) ($0.10)841059436 Refund Generated due to proration on Bill #0069147695-2024- 2024-0000-00 Vehicle Sold 1/12/2026 1/13/2026WEDDINGTON, NC 28104 Proration 0069147695 TCD3283 AUTHORIZEDYERUVA, RAVI KUMAR REDDY YERUVA, RAVI KUMAR REDDY ALLAM, SHAILAJA 812 BROWN CREEK DR ($0.75) ($9.58) $16.72 Page 14 of 15 216 Payee Name Secondary Owner Address 1 Address 3 Refund Type Bill #Plate Number Status Transaction #Refund Description Refund Reason Create Date Authorization Date Tax Jurisdiction Levy Type Change Interest Change North Carolina Vehicle Tax System Pending Refund Report Primary Owner Address 2 Total Change 001 TAX ($27.94)$0.00 970 TAX ($2.82)$0.00 026 TAX ($6.81)$0.00 003 TAX ($3.00)$0.00 005 TAX ($0.67)$0.00 004 TAX ($5.00)$0.00 002 TAX ($64.06)$0.00 Refund 001 TAX ($30.94)$0.00 970 TAX ($6.19)$0.00 026 TAX ($8.37)$0.00 003 TAX ($2.92)$0.00 005 TAX ($1.24)$0.00 004 TAX ($10.71)$0.00 002 TAX ($73.71)$0.00 Refund 001 TAX ($2.44)$0.00 500 TAX ($6.30)$0.00 500 VEHICLE FEE $0.00 $0.00 028 TAX ($1.00)$0.00 003 TAX ($0.23)$0.00 005 TAX ($0.10)$0.00 004 TAX ($0.84)$0.00 002 TAX ($5.82)$0.00 Refund Refund Total ZALIZNIAK, GREGORY WALTER ZALIZNIAK, GREGORY WALTER 1400 CRESTGATE DR WAXHAW, NC 28173 Proration 0078934059 RHC4769 AUTHORIZED 841779477 Refund Generated due to proration on Bill #0078934059-2024- 2024-0000-00 ZALIZNIAK, KATHRYN KERENSA 1400 CRESTGATE DR Vehicle Sold 1/16/2026 1/20/2026 ($27.94) ($2.82) ($6.81) ($3.00) ($0.67) ($5.00) ($64.06) $110.30 ($10.71) ($73.71) $134.08 ZHYDETSKYI, TSEZARII ZHYDETSKYI, TSEZARII 5046 OAKMERE RD WAXHAW, NC 28173 Adjustment < $100 0076048478 VCV8029 PENDING 959220856 Refund Generated due to adjustment on Bill #0076048478- 2025-2025-0000-00 ($30.94) ($6.19) ($8.37) ($2.92) ($1.24)841779470 Refund Generated due to proration on Bill #0086556913-2025- 2025-0000-00 Vehicle Sold 1/16/2026 1/20/2026WAXHAW, NC 28173 Proration 0086556913 JJX6299 AUTHORIZED ZALIZNIAK, KATHRYN KERENSA $14392.19 Over Assessment 1/2/2026 ($2.44) ($6.30) $0.00 ($1.00) ($0.23) ($0.10) ($0.84) ($5.82) $16.73 Page 15 of 15 217 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-129 Agenda Date:3/2/2026 TITLE:..title January 2026 Union County Public Schools Monthly Report INFORMATION CONTACT: Beverly Liles, Finance, Director, 704-283-3675 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: This is the monthly report from UCPS as required by the Budget Ordinance. FINANCIAL IMPACT: None. Union County, NC Printed on 2/20/2026Page 1 of 1 powered by Legistar™218 FINANCE DIVISION To: Beverly Liles From: Shanna McLamb Date: February 16, 2026 RE: Monthly Reporting – Ordinance Sections XXIII Pursuant to the requested information included in the BOCC annual budget ordinance, the below information has been provided to satisfy the requirements for monthly reporting. Notes have been provided for each requested item to provide explanation for items that are currently unavailable or incomplete due reporting capabilities related to the state software migration. FY2026 Ordinance Section XXIII - as it appears in the ordinance document In accordance with the NCGS §115C-429(c), the Board of County Commissioners calls for, for FY 2026, the books, records, audit reports, and other information bearing on the financial operation of UCPS listed below to be made available to the Board of Commissioners as set forth herein. Each of the monthly reports and counts described below is called for within ten business days of the close of each month, beginning with the close of July 2025. (a) A monthly report of monthly and cumulative revenues and expenditures, by function code, for all funds by fund. In addition, the original adopted budget and revised or amended budget for revenues and expenditures, by function code. (b) A monthly report of monthly expenditures, by project for appropriations outlined in section XXII and "Capital Projects Ordinance", including a brief summary of the status of the project. (c) A monthly report of monthly expenditures, by project for all other capital projects, including a brief summary of the status of the project. (d) A monthly report of transfers between function codes for all funds by fund. NOTE: There is no information to provide at this time. (e) A monthly personnel count of locally funded employees and state funded employees broken down by function code from which they are paid, furthermore, the Board of County Commissioners requests not to receive the payroll records in response to this request. (f) A monthly ADM count. Thank you. CC: Andrew G. Houlihan Brian Matthews 219 Union County Public Schools YTD Budget Report January 31st, 2026 Values FUND F1 Type2 2digPu Purpose Description Current Budget YTD Rev/Exp Encumb & Req Rem Budget 10 State Expense 51 Regular Instructions Services 184,570,732.58$ 104,534,802.97$ 155,541.01$ 79,880,388.60$ 52 Special Populations Services 44,492,723.98$ 26,208,570.94$ 1,450,441.39$ 16,833,711.65$ 53 Alternative Programs and Services 4,968,678.25$ 2,008,390.34$ -$ 2,960,287.91$ 54 School Leadership Services 12,725,067.44$ 7,475,815.06$ -$ 5,249,252.38$ 55 Co-Curricular Services 6,987.53$ -$ -$ 6,987.53$ 58 School-Based Support Services 12,726,237.03$ 10,964,015.64$ 144,280.29$ 1,617,941.10$ 61 Support and Development Services 350,816.98$ 147,455.93$ 533.75$ 202,827.30$ 62 Special Population Support and Development Services 346,291.08$ 97,238.07$ -$ 249,053.01$ 63 Alternative Programs and Services Support and Development Services 4,522.22$ -$ -$ 4,522.22$ 64 Technology Support Services 2,019,657.73$ 374,652.78$ 63,446.48$ 1,581,558.47$ 65 Operational Support Services 36,613,388.99$ 19,521,794.87$ 411,641.48$ 16,679,952.64$ 66 Financial and Human Resource Services 338,362.30$ 98,568.28$ -$ 239,794.02$ 67 Accountability Services 1,118.63$ -$ -$ 1,118.63$ 68 System-Wide Pupil Support Services 14,073.29$ -$ -$ 14,073.29$ 69 Policy, Leadership and Public Relations Services 641,449.09$ 348,031.07$ -$ 293,418.02$ 71 Community Services -$ -$ -$ -$ 72 Nutrition Services 1,586.00$ 105,365.60$ -$ (103,779.60)$ 81 Payments to Other Governmental Units -$ (8,845.29)$ -$ 8,845.29$ 84 Unbudgeted Funds -$ -$ -$ -$ Expense Total 299,821,693.12$ 171,875,856.26$ 2,225,884.40$ 125,719,952.46$ Revenue 33 Other State Allocations for Current Operations (299,821,693.12)$ (171,876,356.42)$ -$ (127,945,336.70)$ Revenue Total (299,821,693.12)$ (171,876,356.42)$ -$ (127,945,336.70)$ State Total -$ (500.16)$ 2,225,884.40$ (2,225,384.24)$ 10 Total -$ (500.16)$ 2,225,884.40$ (2,225,384.24)$ 20 Local Expense 51 Regular Instructions Services 32,962,731.00$ 25,193,155.45$ 4,277,108.10$ 3,492,467.45$ 52 Special Populations Services 6,100,949.00$ 3,417,383.27$ 228,943.36$ 2,454,622.37$ 53 Alternative Programs and Services 5,413,543.00$ 2,168,509.75$ 256.17$ 3,244,777.08$ 54 School Leadership Services 15,125,578.50$ 8,581,947.25$ 129,267.42$ 6,414,363.83$ 55 Co-Curricular Services 2,468,938.00$ 1,192,709.50$ 33,436.42$ 1,242,792.08$ 58 School-Based Support Services 10,571,700.12$ 6,008,523.68$ 259,116.76$ 4,304,059.68$ 61 Support and Development Services 3,177,252.50$ 1,759,677.57$ 896.70$ 1,416,678.23$ 62 Special Population Support and Development Services 408,978.00$ 362,227.65$ -$ 46,750.35$ 63 Alternative Programs and Services Support and Development Services 176,490.00$ 97,438.97$ -$ 79,051.03$ 64 Technology Support Services 4,400,087.88$ 2,666,951.20$ 22,211.47$ 1,710,925.21$ 65 Operational Support Services 29,921,087.00$ 16,378,048.57$ 1,603,002.61$ 11,940,035.82$ 66 Financial and Human Resource Services 9,360,881.00$ 6,101,352.73$ 443,322.71$ 2,816,205.56$ 67 Accountability Services 636,630.00$ 309,398.53$ 37,753.55$ 289,477.92$ 220 Union County Public Schools YTD Budget Report January 31st, 2026 FUND F1 Type2 2digPu Purpose Description Current Budget YTD Rev/Exp Encumb & Req Rem Budget 20 Local Expense 68 System-Wide Pupil Support Services 584,660.00$ 423,400.10$ 2,927.66$ 158,332.24$ 69 Policy, Leadership and Public Relations Services 3,804,770.00$ 2,177,791.87$ 129,899.45$ 1,497,078.68$ 71 Community Services 135,000.00$ 280.24$ -$ 134,719.76$ 72 Nutrition Services 442,377.00$ 211,396.63$ -$ 230,980.37$ 81 Payments to Other Governmental Units 14,517,960.00$ 6,605,982.90$ -$ 7,911,977.10$ 86 Educational Foundations -$ -$ -$ -$ 84 Unbudgeted Funds -$ -$ -$ -$ Expense Total 140,209,613.00$ 83,656,175.86$ 7,168,142.38$ 49,385,294.76$ Revenue 44 Local Sources - Unrestricted (140,209,613.00)$ (81,896,795.56)$ -$ (58,312,817.44)$ Revenue Total (140,209,613.00)$ (81,896,795.56)$ -$ (58,312,817.44)$ Local Total -$ 1,759,380.30$ 7,168,142.38$ (8,927,522.68)$ 20 Total -$ 1,759,380.30$ 7,168,142.38$ (8,927,522.68)$ 30 Federal Expense 51 Regular Instructions Services 1,624,351.91$ 426,925.16$ 350,977.96$ 846,448.79$ 52 Special Populations Services 10,589,426.01$ 3,502,111.20$ -$ 7,087,314.81$ 53 Alternative Programs and Services 7,038,808.77$ 2,541,095.91$ 110,077.73$ 4,387,635.13$ 54 School Leadership Services 138,929.62$ 36,683.17$ -$ 102,246.45$ 55 Co-Curricular Services -$ -$ -$ -$ 58 School-Based Support Services 1,101,297.56$ 424,630.50$ 188,662.73$ 488,004.33$ 61 Support and Development Services -$ -$ -$ -$ 62 Special Population Support and Development Services 256,169.89$ 122,641.11$ -$ 133,528.78$ 63 Alternative Programs and Services Support and Development Services 132,479.69$ 58,190.48$ 1,278.87$ 73,010.34$ 64 Technology Support Services -$ -$ -$ -$ 65 Operational Support Services 313,392.88$ 1,958.91$ -$ 311,433.97$ 66 Financial and Human Resource Services -$ -$ -$ -$ 67 Accountability Services -$ -$ -$ -$ 68 System-Wide Pupil Support Services -$ -$ -$ -$ 69 Policy, Leadership and Public Relations Services -$ -$ -$ -$ 71 Community Services -$ -$ -$ -$ 72 Nutrition Services -$ -$ -$ -$ 81 Payments to Other Governmental Units 865,495.65$ (14,699.17)$ 68,065.38$ 812,129.44$ 82 Unbudgeted Funds 1,372,811.31$ -$ -$ 1,372,811.31$ Expense Total 23,433,163.29$ 7,099,537.27$ 719,062.67$ 15,614,563.35$ Revenue 33 Other State Allocations for Current Operations (23,433,163.29)$ (7,099,568.12)$ -$ (16,333,595.17)$ 44 Local Sources - Unrestricted -$ -$ -$ -$ Revenue Total (23,433,163.29)$ (7,099,568.12)$ -$ (16,333,595.17)$ Federal Total -$ (30.85)$ 719,062.67$ (719,031.82)$ 30 Total -$ (30.85)$ 719,062.67$ (719,031.82)$ 40 Capital Expense 51 Regular Instructions Services 4,490,753.00$ 2,477,545.22$ 1,746,579.07$ 266,628.71$ 221 Union County Public Schools YTD Budget Report January 31st, 2026 FUND F1 Type2 2digPu Purpose Description Current Budget YTD Rev/Exp Encumb & Req Rem Budget 40 Capital Expense 52 Special Populations Services -$ 3,585.86$ -$ (3,585.86)$ 53 Alternative Programs and Services -$ -$ -$ -$ 54 School Leadership Services -$ -$ -$ -$ 55 Co-Curricular Services 108,217.65$ 108,215.68$ 97,661.72$ (97,659.75)$ 58 School-Based Support Services -$ -$ -$ -$ 64 Technology Support Services -$ 98,524.64$ 354,899.77$ (453,424.41)$ 65 Operational Support Services 3,495,236.94$ 1,428,432.49$ 1,750,117.13$ 316,687.32$ 69 Policy, Leadership and Public Relations Services -$ 4,349.04$ 3,304.60$ (7,653.64)$ 72 Nutrition Services 250,000.00$ -$ -$ 250,000.00$ 90 Capital Outlay 104,911,323.67$ 20,990,386.53$ 33,257,473.45$ 50,663,463.69$ 83 Unbudgeted Funds -$ -$ -$ -$ 91 Capital Outlay -$ -$ -$ -$ 92 Capital Outlay -$ -$ -$ -$ Expense Total 113,255,531.26$ 25,111,039.46$ 37,210,035.74$ 50,934,456.06$ Revenue 33 Other State Allocations for Current Operations (1,660,771.62)$ (11,043.62)$ -$ (1,649,728.00)$ 44 Local Sources - Unrestricted (111,594,759.64)$ (24,639,675.56)$ -$ (86,955,084.08)$ Revenue Total (113,255,531.26)$ (24,650,719.18)$ -$ (88,604,812.08)$ Capital Total -$ 460,320.28$ 37,210,035.74$ (37,670,356.02)$ 40 Total -$ 460,320.28$ 37,210,035.74$ (37,670,356.02)$ 50 School Nutrition Expense 71 Community Services -$ 1,473.41$ -$ (1,473.41)$ 72 Nutrition Services 22,583,377.00$ 10,790,545.66$ -$ 11,792,831.34$ 81 Payments to Other Governmental Units 1,027,946.00$ -$ -$ 1,027,946.00$ Expense Total 23,611,323.00$ 10,792,019.07$ -$ 12,819,303.93$ Revenue 33 Other State Allocations for Current Operations (14,145,547.00)$ (5,094,193.52)$ -$ (9,051,353.48)$ 44 Local Sources - Unrestricted (9,465,776.00)$ (3,294,429.01)$ -$ (6,171,346.99)$ Revenue Total (23,611,323.00)$ (8,388,622.53)$ -$ (15,222,700.47)$ School Nutrition Total -$ 2,403,396.54$ -$ (2,403,396.54)$ 50 Total -$ 2,403,396.54$ -$ (2,403,396.54)$ 57 After School Expense 71 Community Services 3,550,225.00$ 1,418,510.75$ 46,982.41$ 2,084,731.84$ 81 Payments to Other Governmental Units 150,000.00$ -$ -$ 150,000.00$ Expense Total 3,700,225.00$ 1,418,510.75$ 46,982.41$ 2,234,731.84$ Revenue 33 Other State Allocations for Current Operations (3,000.00)$ -$ -$ (3,000.00)$ 44 Local Sources - Unrestricted (3,697,225.00)$ (688,706.39)$ -$ (3,008,518.61)$ Revenue Total (3,700,225.00)$ (688,706.39)$ -$ (3,011,518.61)$ After School Total -$ 729,804.36$ 46,982.41$ (776,786.77)$ 57 Total -$ 729,804.36$ 46,982.41$ (776,786.77)$ 80 Other Special Expense 51 Regular Instructions Services 3,957,066.40$ 961,680.44$ 29,434.40$ 2,965,951.56$ 52 Special Populations Services 2,932,863.71$ 1,601,220.63$ 330,007.04$ 1,001,636.04$ 222 Union County Public Schools YTD Budget Report January 31st, 2026 FUND F1 Type2 2digPu Purpose Description Current Budget YTD Rev/Exp Encumb & Req Rem Budget 80 Other Special Expense 53 Alternative Programs and Services 1,370,368.49$ 689,375.10$ 7,246.01$ 673,747.38$ 54 School Leadership Services -$ -$ -$ -$ 55 Co-Curricular Services 58,835.07$ 15,565.04$ 447.94$ 42,822.09$ 58 School-Based Support Services 779,456.84$ 413,660.38$ 52,415.07$ 313,381.39$ 61 Support and Development Services 6,078.91$ 802.73$ -$ 5,276.18$ 62 Special Population Support and Development Services 4,000.00$ 2,181.80$ -$ 1,818.20$ 63 Alternative Programs and Services Support and Development Services -$ -$ -$ -$ 64 Technology Support Services 165,000.00$ 16,423.46$ 485.57$ 148,090.97$ 65 Operational Support Services 688,971.63$ 59,460.12$ 4,718.96$ 624,792.55$ 66 Financial and Human Resource Services 18,450.00$ 300.00$ 450.00$ 17,700.00$ 67 Accountability Services 9,066.81$ -$ -$ 9,066.81$ 68 System-Wide Pupil Support Services -$ -$ -$ -$ 69 Policy, Leadership and Public Relations Services 250.00$ -$ 250.00$ -$ 71 Community Services 156,265.14$ 75,732.65$ 888.00$ 79,644.49$ 72 Nutrition Services -$ 1,773.20$ -$ (1,773.20)$ 81 Payments to Other Governmental Units 29,593.02$ -$ -$ 29,593.02$ 82 Unbudgeted Funds -$ -$ -$ -$ 86 Educational Foundations 35,675.00$ 35,675.00$ -$ -$ 87 Scholarships 96,707.89$ 401.20$ -$ 96,306.69$ 84 Unbudgeted Funds -$ -$ -$ -$ Expense Total 10,308,648.91$ 3,874,251.75$ 426,342.99$ 6,008,054.17$ Revenue 33 Other State Allocations for Current Operations (2,012,300.00)$ (1,197,266.01)$ -$ (815,033.99)$ 44 Local Sources - Unrestricted (8,296,348.91)$ (2,452,177.41)$ -$ (5,844,171.50)$ Revenue Total (10,308,648.91)$ (3,649,443.42)$ -$ (6,659,205.49)$ Other Special Total -$ 224,808.33$ 426,342.99$ (651,151.32)$ 80 Total -$ 224,808.33$ 426,342.99$ (651,151.32)$ Grand Total -$ 5,577,178.80$ 47,796,450.59$ (53,373,629.39)$ 223 Description Project Type Revised Budget Actuals Encumbrances Requisitions Act/Enc/Req AvailableBudget BOND UNALLOCATED SALES TAX BOND 14,247.00$ -$ -$ -$ -$ 14,247.00$ EAST ELEMENTARY - NEW SCHOOL BOND 44,092,589.00$ 43,611,058.09$ 150,099.14$ -$ 43,761,157.23$ 331,431.77$ EAST UNION MIDDLE PHASE II BOND 28,430,000.00$ -$ 27,751,185.00$ -$ 27,751,185.00$ 678,815.00$ FOREST HILLS HIGH - NEW SCHOOL BOND 104,939,411.00$ 91,605,913.43$ 2,446,357.59$ -$ 94,052,271.02$ 10,887,139.98$ PWHS BOND PROJECT - NEW SCH BOND 10,995,000.00$ 67,300.00$ 13,600.00$ -$ 80,900.00$ 10,914,100.00$ FY23 BAND UNIFORMS & EQUIP CIP 50,000.00$ 49,623.97$ -$ -$ 49,623.97$ 376.03$ FY23 BUILDING SYSTEMS CIP 8,639,286.00$ 8,253,095.27$ 234,501.07$ -$ 8,487,596.34$ 151,689.66$ FY23 EXPANSIONS & RENOV CIP 5,833,103.00$ 5,646,572.32$ 181,875.30$ -$ 5,828,447.62$ 4,655.38$ FY23 ROOFING CIP 1,870,000.00$ 1,767,428.06$ 72,250.00$ -$ 1,839,678.06$ 30,321.94$ FY24 ADA PROJECTS CIP 144,900.10$ 143,985.98$ -$ -$ 143,985.98$ 914.12$ FY24 BAND UNIFORMS & EQUIP CIP 50,000.00$ 49,816.20$ -$ -$ 49,816.20$ 183.80$ FY24 BUILDING SYSTEMS CIP 8,598,550.00$ 5,190,790.05$ 638,504.70$ 83,255.39$ 5,847,294.75$ 2,685,999.86$ EAST UNION MIDDLE DESIGN CIP 2,721,015.00$ 1,387,694.59$ 497,625.23$ -$ 1,885,319.82$ 835,695.18$ FY24 EXPANSION & RENOVATIONS CIP 4,719,548.00$ 2,980,020.57$ 357,675.13$ -$ 3,337,695.70$ 1,381,852.30$ FY24 FURNITURE & EQUIPMENT CIP 120,750.00$ 66,388.46$ -$ -$ 66,388.46$ 54,361.54$ MARVIN RIDGE HIGH HVAC CONTROLS CIP 1,129,013.00$ 373,026.83$ 28,988.25$ 1,650.17$ 402,015.08$ 725,347.75$ FY24 PAINTING CIP 1,298,325.00$ 1,072,954.51$ -$ -$ 1,072,954.51$ 225,370.49$ FY24 ROOFING CIP 2,307,946.00$ 1,316,101.76$ 101,427.99$ -$ 1,417,529.75$ 890,416.25$ FY24 SAFETY & SECURITY CIP 505,943.00$ 391,520.94$ 19,049.62$ -$ 410,570.56$ 95,372.44$ FY24 VEHICLES & EQUIPMENT CIP 970,043.00$ 959,677.52$ -$ -$ 959,677.52$ 10,365.48$ FY25 BAND UNIFORMS & EQUIP CIP 50,000.00$ 49,998.03$ -$ -$ 49,998.03$ 1.97$ FY25 BUILDING SYSTEMS CIP 3,332,600.00$ 1,570,451.99$ 307,708.57$ -$ 1,878,160.56$ 1,454,439.44$ FY25 EXPANSION & RENOVATIONS CIP 4,469,410.00$ 2,842,591.63$ 112,444.91$ 2,732.80$ 2,955,036.54$ 1,511,640.66$ FY25 FURNITURE & EQUIPMENT CIP 2,500,000.00$ 710,285.35$ 434,203.09$ -$ 1,144,488.44$ 1,355,511.56$ MARVIN RIDGE HIGH CHILLERS CIP 2,640,000.00$ 1,849,185.91$ 111,381.36$ -$ 1,960,567.27$ 679,432.73$ FY25 SAFETY & SECURITY CIP 468,600.00$ 384,188.11$ -$ 11,892.89$ 384,188.11$ 72,519.00$ FY25 VEHICLES & EQUIPMENT CIP 3,020,425.00$ 3,003,298.51$ -$ -$ 3,003,298.51$ 17,126.49$ LAPTOP LEASES CIP 13,163,359.75$ 12,854,718.83$ 2,338,467.13$ -$ 15,193,185.96$ (2,029,826.21)$ FY26 LAPTOPS CIP 4,490,753.00$ 2,439,167.22$ 1,670,580.35$ -$ 4,109,747.57$ 381,005.43$ FY26 BAND CIP 50,000.00$ -$ 49,999.98$ -$ 49,999.98$ 0.02$ FY26 SCH NUTRITION CIP 250,000.00$ -$ -$ -$ -$ 250,000.00$ FY26 BUILDING SYSTEMS CIP 8,097,375.00$ -$ 222,929.23$ 56,500.00$ 279,429.23$ 7,817,945.77$ FY26 EXPANSIONS & RENOV CIP 1,577,000.00$ -$ -$ 17,738.65$ 17,738.65$ 1,559,261.35$ FY26 CAPITAL VEH.EQU CIP 783,000.00$ 636,406.68$ 6,000.00$ -$ 642,406.68$ 140,593.32$ FY26 TRANS VEH.EQ CIP 560,000.00$ 554,148.73$ -$ -$ 554,148.73$ 5,851.27$ FY26 PAINTING CIP 1,298,838.00$ -$ -$ -$ -$ 1,298,838.00$ FY26 ROOFING CIP 3,500,000.00$ -$ -$ -$ -$ 3,500,000.00$ F26 Safety & Security CIP 194,063.00$ 38,378.00$ -$ -$ 38,378.00$ 155,685.00$ ACTIVITY BUS CIP 502,508.94$ 52,717.50$ 84,438.63$ -$ 137,156.13$ 365,352.81$ CIP PRIOR TO FY26 CONVERSION CIP 23,609,843.54$ 7,924,111.53$ 3,097,635.22$ 99,531.25$ 11,121,278.00$ 12,488,565.54$ STATE CAPITAL IMPROVEMENT FUNDS 1,811,789.30$ 1,811,043.62$ -$ -$ 1,811,043.62$ 745.68$ BOND BOND 66,634,204.13$ 13,447,228.65$ 30,361,241.73$ -$ 43,808,470.38$ 22,825,733.75$ STATE PURCHASED/LEASED BUSES 5,024,658.00$ -$ 1,649,729.00$ 1,688,250.00$ 3,337,979.00$ 1,686,679.00$ 224 OBJECT SCHOOL EXPENSE GRANT NUTRITION PROGRAM REVENUE GRAND CODE DESCRIPTION FUND FUND FUND FUND FUND FUND TOTAL 111 SUPERINTENDENT 1 1 Policy, Leadership and Public Relations Services 1 1 113 DIRECTOR/SUPERVISOR 3 22 1 26 Co-Curricular Services 2 2 Support and Development Services 8 8 Support and Development Services 1 1 Special Population Support and Development Services 1 2 3 Alternative Programs and Services Support and Development Services 1 1 Technology Support Services 3 3 Operational Support Services 1 1 Operational Support Services 1 1 Financial and Human Resource Services 1 1 System-Wide Pupil Support Services 1 1 Policy, Leadership and Public Relations Services 2 2 Community Services 1 1 Nutrition Services 1 1 114 PRINCIPAL 52 1 53 School Leadership Services 52 1 53 115 FINANCE OFFICER 1 1 Financial and Human Resource Services 1 1 116 ASSISTANT PRINCIPAL(NON TEACH)46 45 91 School Leadership Services 46 45 91 117 ASSISTANT PRINCIPAL-OTH ASSIGN 3 5 8 School Leadership Services 3 5 8 118 ASSISTANT SUPERINTENDENT 2 3 5 Financial and Human Resource Services 1 1 Policy, Leadership and Public Relations Services 2 2 4 121 TEACHER 2200 19 74 8 2301 Regular Instructions Services 1424 18 6 1448 Regular Instructions Services 1 1 Regular Instructions Services 168 168 Regular Instructions Services 13 13 Regular Instructions Services 124 124 Regular Instructions Services 119 119 Regular Instructions Services 57 57 Special Populations Services 164 43 2 209 Special Populations Services 21 2 23 Special Populations Services 47 47 Special Populations Services 46 46 Alternative Programs and Services 17 17 Alternative Programs and Services 14 14 Alternative Programs and Services 9 6 15 122 INTERIM TEACHER 8 8 Regular Instructions Services 8 8 123 JROTC TEACHER 10 10 Regular Instructions Services 10 10 124 FOREIGN EXCHANGE (VIF)116 116 Regular Instructions Services 20 20 Regular Instructions Services 90 90 Special Populations Services 5 5 Special Populations Services 1 1 127 MASTER TEACHER 11 1 12 Regular Instructions Services 11 1 12 131 INSTRUCTIONAL SUPPORT I 198 33 3 6 240 Regular Instructions Services 10 10 Special Populations Services 6 1 7 Special Populations Services 2 1 3 Special Populations Services 1 1 Alternative Programs and Services 5 5 10 Alternative Programs and Services 2 2 School-Based Support Services 43 5 48 School-Based Support Services 85 22 1 2 110 School-Based Support Services 47 2 49 132 INSTRUCTIONAL SUPPORT II 42 2 1 45 Special Populations Services 41 2 43 Special Populations Services 1 1 2 133 PSYCHOLOGIST 16 16 Special Populations Services 16 16 135 INSTRUCTIONAL FACILITATORS 40 10 1 4 55 Regular Instructions Services 22 10 32 Regular Instructions Services 4 4 Special Populations Services 9 9 Special Populations Services 2 2 Special Populations Services 3 3 225 Alternative Programs and Services 4 4 Support and Development Services 1 1 142 TEACHER ASSISTANT - NCLB 281 252 54 7 594 Regular Instructions Services 20 238 258 Special Populations Services 222 32 254 Special Populations Services 29 6 35 Special Populations Services 2 1 3 Alternative Programs and Services 6 14 20 Alternative Programs and Services 8 8 Alternative Programs and Services 7 7 14 School-Based Support Services 2 2 143 TUTOR 29 67 22 118 Alternative Programs and Services 29 67 22 118 144 INTERPRETER, BRAILLIST, TRANSL 6 3 4 13 Special Populations Services 6 2 8 Special Populations Services 2 2 Alternative Programs and Services 3 3 145 THERAPIST 22 5 27 School-Based Support Services 22 5 27 146 SPECIALIST (SCHOOL BASED)22 16 11 2 51 Special Populations Services 2 1 3 Special Populations Services 2 2 Special Populations Services 1 1 Alternative Programs and Services 17 10 27 Alternative Programs and Services 5 5 Alternative Programs and Services 1 1 School-Based Support Services 1 1 School-Based Support Services 1 1 School-Based Support Services 4 4 School-Based Support Services 1 1 2 School-Based Support Services 4 4 147 MONITOR 63 1 64 School-Based Support Services 1 1 Operational Support Services 63 63 151 OFFICE SUPPORT 20 183 3 5 3 214 School Leadership Services 4 47 51 School Leadership Services 6 50 56 School-Based Support Services 9 43 52 School-Based Support Services 10 10 Support and Development Services 10 10 Support and Development Services 1 1 Special Population Support and Development Services 1 3 4 Operational Support Services 1 1 Operational Support Services 1 1 Financial and Human Resource Services 11 11 Financial and Human Resource Services 1 1 System-Wide Pupil Support Services 1 1 Policy, Leadership and Public Relations Services Policy, Leadership and Public Relations Services 1 1 Policy, Leadership and Public Relations Services 5 5 Policy, Leadership and Public Relations Services 1 1 Community Services 3 3 Nutrition Services 5 5 152 TECHNICIAN 41 41 School-Based Support Services 1 1 Technology Support Services 39 39 Accountability Services 1 1 153 ADMINISTRATIVE SPECIALIST 56 2 7 1 66 School-Based Support Services 12 12 Support and Development Services 5 5 Support and Development Services 1 1 Alternative Programs and Services Support and Development Services 2 2 Operational Support Services 1 1 Financial and Human Resource Services 11 11 Financial and Human Resource Services 2 2 Financial and Human Resource Services 1 1 Financial and Human Resource Services 12 12 Financial and Human Resource Services 1 1 Accountability Services 1 1 System-Wide Pupil Support Services 5 5 Policy, Leadership and Public Relations Services 1 1 Policy, Leadership and Public Relations Services 3 3 Community Services 1 1 Nutrition Services 7 7 171 DRIVER 237 5 242 Operational Support Services 237 5 242 226 173 CUSTODIAN 243 243 Operational Support Services 243 243 174 CAFETERIA WORKER 195 195 Nutrition Services 195 195 175 SKILLED TRADES 44 129 1 1 175 Operational Support Services 44 18 62 Operational Support Services 111 1 112 Nutrition Services 1 1 176 MANAGER 51 11 62 Community Services 11 11 Nutrition Services 51 51 178 DAY CARE/BEFORE/AFTER SCH CARE 54 54 Community Services 54 54 GRAND TOTAL BY FUND 3698 902 175 259 70 43 5147 227 PSU SchoolNumber SchoolName Year PMR_Month ADA ADM E1 E2 R1 R2 R3 Total Enrollment 900 900302 Antioch Elementary 2026 4 748 794 799 0 0 5 4 808 900 900304 Benton Heights Elementary School of the Arts 2026 4 399 424 427 0 3 3 0 433 900 900366 Central Academy of Technology and Arts 2026 4 814 882 887 0 0 0 0 887 900 900311 Cuthbertson High School 2026 4 1643 1787 1809 0 0 2 1 1812 900 900310 Cuthbertson Middle School 2026 4 1181 1272 1284 3 0 0 2 1289 900 900306 East Elementary 2026 4 356 385 400 5 0 14 7 426 900 900308 East Union Middle School 2026 4 594 654 669 4 0 6 3 682 900 900312 Fairview Elementary School 2026 4 360 397 399 0 0 4 5 408 900 900316 Forest Hills High School 2026 4 779 915 936 6 0 1 7 950 900 900314 Health Sciences Academy at Monroe Middle 2026 4 691 762 770 6 0 17 7 800 900 900318 Hemby Bridge Elementary School 2026 4 435 462 465 0 0 2 10 477 900 900320 Indian Trail Elementary School 2026 4 582 624 621 16 0 10 5 652 900 900328 Kensington Elementary School 2026 4 763 820 818 5 0 2 3 828 900 900332 Marshville Elementary School 2026 4 365 396 397 2 0 9 13 421 900 900334 Marvin Elementary School 2026 4 580 615 616 0 0 0 8 624 900 900393 Marvin Ridge High School 2026 4 1808 1927 1935 0 0 0 0 1935 900 900391 Marvin Ridge Middle School 2026 4 1152 1246 1250 4 1 0 4 1259 900 900336 Monroe High School 2026 4 988 1144 1185 8 0 9 9 1211 900 900340 New Salem Elementary School 2026 4 243 258 261 2 0 1 1 265 900 900305 New Town Elementary 2026 4 595 634 633 4 0 4 2 643 900 900344 Parkwood High School 2026 4 894 1042 1066 1 0 4 5 1076 900 900346 Parkwood Middle School 2026 4 776 857 872 3 0 5 3 883 900 900348 Piedmont High School 2026 4 1095 1242 1259 3 0 9 7 1278 900 900350 Piedmont Middle School 2026 4 820 891 905 3 0 9 13 930 900 900347 Poplin Elementary School 2026 4 670 719 725 10 3 4 5 747 900 900341 Porter Ridge Elementary School 2026 4 653 704 703 20 0 18 4 745 900 900342 Porter Ridge High School 2026 4 1538 1747 1781 5 0 8 9 1803 900 900343 Porter Ridge Middle School 2026 4 1355 1458 1464 12 0 8 18 1502 900 900352 Prospect Elementary School 2026 4 350 388 397 1 0 1 0 399 900 900303 Rea View Elementary 2026 4 566 610 615 3 0 0 0 618 900 900351 Rock Rest Elementary School 2026 4 361 390 380 3 4 16 8 411 900 900307 Rocky River Elementary 2026 4 503 549 527 13 0 21 18 579 900 900353 Sandy Ridge Elementary School 2026 4 444 474 472 3 0 3 0 478 900 900354 Sardis Elementary School 2026 4 423 457 456 3 0 6 5 470 900 900356 Shiloh Valley Elementary School 2026 4 519 553 556 1 0 4 10 571 900 900363 Shiloh Valley Primary School 2026 4 456 496 500 6 0 6 2 514 900 900365 South Providence 2026 4 87 101 60 1 0 56 1 118 900 900358 Stallings Elementary School 2026 4 726 775 769 5 0 6 9 789 900 900360 Sun Valley High School 2026 4 1077 1222 1234 6 0 11 17 1268 900 900362 Sun Valley Middle School 2026 4 850 927 951 4 0 9 4 968 900 900367 Union County Early College 2026 4 319 328 333 0 0 0 0 333 900 900364 Union Elementary School 2026 4 270 288 283 0 0 5 5 293 900 900368 Unionville Elementary School 2026 4 607 648 644 0 1 11 1 657 900 900370 Walter Bickett Elementary School 2026 4 405 450 450 16 0 13 4 483 900 900372 Waxhaw Elementary School 2026 4 524 565 569 16 1 4 0 590 900 900376 Weddington Elementary School 2026 4 558 604 599 0 0 0 7 606 900 900377 Weddington High School 2026 4 1721 1893 1908 0 0 0 2 1910 900 900378 Weddington Middle School 2026 4 1212 1303 1314 2 0 0 2 1318 900 900380 Wesley Chapel Elementary School 2026 4 674 712 720 3 1 3 3 730 900 900384 Western Union Elementary School 2026 4 461 497 495 6 1 8 6 516 900 900388 Wingate Elementary School 2026 4 357 389 390 5 0 5 4 404 900 900392 Wolfe School 2026 4 98 109 109 0 0 1 0 110 36,445 39,786 40,067 219 15 343 263 40,907 228 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-130 Agenda Date:3/2/2026 TITLE:..title Union County Fiscal Year 2025 Final Annual Comprehensive Financial Report (ACFR) with Compliance for Single Audit INFORMATION CONTACT: Beverly Liles, Finance, Director, 704-283-3675 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: The Board received a presentation on the Union County Fiscal Year 2025 ACFR at its January 12, 2026, meeting. At this time the FY 2025 Annual Comprehensive Financial Report (ACFR) was in draft form due to the Federal and State Single Audit Grant testing not being complete due to the Federal Government shutdown. The grant testing has now been complete, and the final document is attached with the auditor’s presentation updated to include single audit testing information. The ACFR will be available on the County's website on the Finance Department's webpage at the following link: <https://www.unioncountync.gov/government/departments-f-p/finance/annual-comprehensive- financial-reports> FINANCIAL IMPACT: None. Union County, NC Printed on 2/20/2026Page 1 of 1 powered by Legistar™229 Annual Comprehensive Financial Report Fiscal Year Ended | June 30, 2025 unioncountync.gov 230 Union County, North Carolina Annual Comprehensive Financial Report for the fiscal year ended June 30, 2025 Prepared by Finance Department i 231 * ii 232 Union County, North Carolina Table of Contents Exhibit/ Schedule/ Table Page No. INTRODUCTORY SECTION Letter of Transmittal A-3 List of Principal Officials A-9 Organizational Chart A-10 GFOA Certificate of Achievement A-11 FINANCIAL SECTION REPORT OF INDEPENDENT AUDITOR B-3 MANAGEMENT'S DISCUSSION AND ANALYSIS B-7 BASIC FINANCIAL STATEMENTS: Government-wide Financial Statements: Statement of Net Position A C-3 Statement of Activities B C-4 Fund Financial Statements: Balance Sheet - Governmental Funds C C-5 Reconciliation of the Balance Sheet of Governmental Funds to the D C-6 Statement of Net Position Statement of Revenues, Expenditures, and Changes in Fund E C-7 Balances - Governmental Funds Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities F C-8 Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - General Fund G C-9 Statement of Net Position - Proprietary Funds H C-10 Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary Funds I C-11 Statement of Cash Flows - Proprietary Funds J C-12 Statement of Fiduciary Net Position - Fiduciary Funds K C-13 Statement of Changes in Fiduciary Net Position - Fiduciary Funds - Pension Trust Funds L C-14 Notes to the Financial Statements C-15 REQUIRED SUPPLEMENTARY INFORMATION: Special Separation Allowance - Schedule of Changes in the Total Pension Liability M D-3 Special Separation Allowance - Schedule of Total Pension Liability N D-4 Special Separation Allowance - Schedule of Employer Contributions O D-5 Other Postemployment Retiree Healthcare Benefits (OPEB) - Schedule of Changes in the Total OPEB Liability and Related Ratios P D-6 iii 233 Union County, North Carolina Table of Contents Exhibit/ Schedule/ Table Page No. FINANCIAL SECTION (CONTINUED) Other Postemployment Retiree Healthcare Benefits (OPEB) - Schedule of Employer Contributions Q D-7 Other Postemployment Retiree Healthcare Benefits (OPEB) - Schedule of Investment Returns R D-8 Local Government Employees' Retirement System-Schedule of the County's Proportionate Share of the Net Pension Liability or Asset S D-10 Local Government Employees' Retirement System - Schedule of County Contributions T D-11 Register of Deed's Supplemental Pension Fund - Schedule of the County's Proportionate Share of the Net Pension U D-12 Register of Deed's Supplemental Pension Fund - Schedule of County Contributions V D-13 COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES: Nonmajor Special Revenue Funds - Combining Balance Sheet 1 E-3 Nonmajor Special Revenue Funds - Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 2 E-10 Internal Service Funds - Combining Statement of Net Position 3 E-17 Internal Service Funds - Combining Statement of Revenues, Expenses, and Changes in Fund Net Position 4 E-18 Internal Service Funds - Combining Statement of Cash Flows 5 E-19 Pension Trust Funds - Combining Statement of Fiduciary Net Position 6 E-20 Pension Trust Funds - Combining Statement of Changes in Fiduciary Net Position 7 E-21 Custodial Funds - Combining Statement of Fiduciary Assets and Liabilities 8 E-22 Custodial Funds - Combining Statement of Changes in Fiduciary Net Position 9 E-23 GENERAL FUND General Fund - Combining Balance Sheet 10 F-3 General Fund - Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances 11 F-5 General Fund - Comparative Balance Sheet 12 F-7 General Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 13 F-8 Debt Service Budgetary Fund - Balance Sheet 14 F-11 Debt Service Budgetary Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 15 F-12 Economic Development Budgetary Fund - Balance Sheet 16 F-13 Economic Development Budgetary Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 17 F-14 Education Debt Fund - Balance Sheet 18 F-15 Education Debt Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 19 F-16 Education Budgetary Fund - Balance Sheet 20 F-17 Education Budgetary Fund - Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual 21 F-18 iv 234 Union County, North Carolina Table of Contents Exhibit/ Schedule/ Table Page No. FINANCIAL SECTION (CONTINUED) SPECIAL REVENUE FUNDS Allens Crossroad Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 22 G-3 Bakers Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 23 G-4 Beaver Lane Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 24 G-5 Fairview Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 25 G-6 Griffith Road Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 26 G-7 Hemby Bridge Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 27 G-8 Jackson Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 28 G-9 Lanes Creek Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 29 G-10 New Salem Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 30 G-11 Providence Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 31 G-12 Sandy Ridge Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 32 G-13 Springs Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 33 G-14 Stack Road Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 34 G-15 Stallings Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 35 G-16 Unionville Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 36 G-17 Waxhaw Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 37 G-18 Wesley Chapel Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 38 G-19 Wingate Fire District Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 39 G-20 Fee Supported Fire Districts Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 40 G-21 Automation Enhancement Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 41 G-22 Civil Fees Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 42 G-23 DSS Representative Payee Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 43 G-24 Emergency Telephone System Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 44 G-25 Fines and Forfeitures Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 45 G-26 Opioid Settlement Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 46 G-27 Reappraisal Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual 47 G-28 General Special Revenue Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance- Budget and Actual 48 G-29 v 235 Union County, North Carolina Table of Contents Exhibit/ Schedule/ Table Page No. FINANCIAL SECTION (CONTINUED) CAPITAL PROJECT FUNDS General Capital Project Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual 49 H-3 ENTERPRISE FUNDS Water and Sewer Fund - Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP)50 I-3 Water and Sewer District Fund - Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP)51 I-4 Water and Sewer District - System Development Fees Capital Reserve Fund Schedule of Revenue and Expenditures - Budget and Actual (Non-GAAP)52 I-5 Water and Sewer Capital Project Fund -Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Non- GAAP)53 I-6 Water and Sewer Fund - Schedule of Reconciliation of Budgetary Basis (Non-GAAP) to Full Accrual Basis 54 I-8 Solid Waste Fund- Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP)55 I-9 Solid Waste Capital Reserve Fund - Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP)56 I-10 Solid Waste Capital Project Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Non- GAAP) 57 I-11 Solid Waste Fund - Schedule of Reconciliation of Budgetary Basis (Non-GAAP) to Full Accrual Basis 58 I-12 INTERNAL SERVICE FUNDS Health Benefits Fund - Schedule of Revenues and Expenditures (Non-GAAP)59 J-3 Workers' Compensation Fund - Schedule of Revenues and Expenditures (Non-GAAP)60 J-4 Property and Casualty Fund - Schedule of Revenues and Expenditures (Non-GAAP)61 J-5 FIDUCIARY FUNDS Special Separation Allowance Fund - Schedule of Revenues, Expenses, and Changes in Fiduciary Net Position - Pension Trust Fund 62 K-3 Other Postemployment Healthcare Benefits (OPEB) Fund - Schedule of Revenues and Changes in Fiduciary Net Position - Pension Trust Fund 63 K-4 ADDITIONAL FINANCIAL DATA Schedule of Ad Valorem Taxes Receivable - General Fund 64 L-3 Analysis of Current Tax Levy - County-Wide Levy 65 L-4 vi 236 Union County, North Carolina Table of Contents Exhibit/ Schedule/ Table Page No. STATISTICAL SECTION Net Position by Component 1 M-3 Changes in Net Position 2 M-4 Fund Balances of Governmental Funds 3 M-6 Changes in Fund Balances - Governmental Funds 4 M-7 Ad Valorem Taxes - General Fund 5 M-8 Assessed Value of Taxable Property 6 M-9 Estimated Actual Value of Taxable Property 7 M-10 Property Tax Rates - Direct and Overlapping Governments (Per $100 of Assessed Value)8 M-11 Construction Information 9 M-12 Principal Property Taxpayers 10 M-13 Property Tax Levies and Collections 11 M-14 Ratios of Outstanding Debt by Type 12 M-15 Ratios of General Bonded Debt Outstanding 13 M-16 Legal Debt Margin Information 14 M-17 Pledged Revenue Coverage per Revenue Bond Indenture - Water and Sewer Bonds 15 M-18 Pledged Revenue Coverage - Water and Sewer Bonds 16 M-19 Demographic and Economic Statistics 17 M-20 Principal Employers 18 M-21 Full-time Equivalent Governmental Employees by Function/Program 19 M-22 Operating Indicators by Function/Program 20 M-23 Capital Asset Statistics by Function/Program 21 M-24 COMPLIANCE SECTION Report of Independent Auditor on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards N-3 Report of Independent Auditor on Compliance For Each Major Federal Program and Internal Control Over Compliance in Accordance with Uniform Guidance and the State Single Audit Implementation Act N-5 Report of Independent Auditor on Compliance For Each Major State Program and Internal Control Over Compliance in Accordance with Uniform Guidance and the State Single Audit Implementation Act N-8 Schedule of Findings and Questioned Costs 66 N-11 Corrective Action Plan 67 N-15 Summary Schedule for Prior Year's Audit Findings 68 N-17 Schedule of Expenditures of Federal and State Awards 69 N-18 vii 237 * viii 238 Introductory Section A-1 239 * A-2 240 . . . Finance Department 500 N. Main Street Suite 709 Monroe, NC 28112 T 704.283.3813 Unioncountync.gov November 6, 2025 To the Honorable Members of the Board of Commissioners, and Residents of Union County: Introduction I am pleased to provide the Board of County Commissioners and the residents of Union County the Annual Comprehensive Financial Report for the fiscal year ended June 30, 2025. The Annual Comprehensive Financial Report provides users with insight into the financial operations and condition of the County from the preceding fiscal year. In this document you will find financial statements, demographic and financial data, compliance reports, auditor’s opinions, and other information. The transmittal letter, which is not audited but reviewed by the auditors, provides context for the financial statements, and serves as a financial condition scorecard. The information included in the transmittal provides a bridge to the upcoming financial planning/budgetary cycle. It is the management’s hope that the information in the transmittal letter provides a complete financial picture. The transmittal includes the compliance discussion, a county profile, a discussion of debt and fiscal indicators, management comments on the County’s financial condition, upcoming events and major initiatives, and finally awards and acknowledgements. Compliance Discussion Laws of the State of North Carolina, along with policies and procedures of the North Carolina Local Government Commission, require all local governments in the State to publish a complete set of annual financial statements. The financial statements are presented in conformity with generally accepted accounting principles (GAAP) in the United States of America and audited in accordance with auditing standards generally accepted in the United States of America by a firm of licensed certified public accountants. Pursuant to those requirements, I hereby issue the annual financial report of Union County (the County) for the fiscal year ended June 30, 2025. This report consists of management’s representations concerning the finances of the County. Consequently, management assumes full responsibility for the completeness and reliability of the information contained in this report. To provide a reasonable basis for making these representations, County management has established a comprehensive framework of internal controls that are designed to both protect the government’s assets from loss, theft, or misuse and to compile sufficiently reliable information for the preparation of the County’s financial statements. Because the cost of internal controls should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of material misstatements. With management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. Cherry Bekaert LLP, a firm of licensed certified public accountants, has issued an unmodified opinion on Union County’s financial statements for the year ended June 30, 2025. The report of the independent auditor is located at the front of the financial section. The audit also meets the requirements of the Federal Single Audit Act Amendment of 1996, the State Single Audit Act, and N.C.G.S. §159-34. The reports required by these Acts are submitted as separate reports, which include the schedules of federal and state awards, findings and questioned costs, and the report of independent auditor's on internal control and compliance. A-3 241 unioncountync.gov Management’s discussion and analysis (MD&A) immediately follows the report of independent auditor and provides a narrative introduction, overview, and analysis of the basic financial statements. The MD&A complements this letter of transmittal and should be read in conjunction with it. County Profile Union County, established in 1842, is in the south-central portion of North Carolina adjacent to Charlotte/Mecklenburg County and borders South Carolina. The County occupies approximately 643 square miles and serves an estimated 266,672 residents. The County operates under a Commission-Manager form of government. The governing body of the County is the Board of County Commissioners, which formulates policies for the administration of the County. In addition, the Board annually adopts a balanced budget and establishes tax rates for the support of County programs. The Board consists of five commissioners, elected on a staggered basis for terms of four years. The County Manager is appointed by and serves at the pleasure of the Board as the County’s Chief Executive Officer. The County Manager has appointive and removal authority over county employees. The County Manager is responsible for the daily operations of the County Government. In addition, the Manager’s responsibilities include implementation of policies established by the Board of County Commissioners, as well as the administration of the annual adopted budget. The County provides a wide range of services including public safety, human services (Social Services, Health, Veterans' Services and Transportation), funding for education, cultural and recreational activities, and general administration. Additionally, the County owns and operates water, sewer, and solid waste systems. The annual financial report includes all funds of the County, and all activities considered to be a part of (controlled by or dependent on) the County. The Board of County Commissioners adopts an annual budget for the fiscal year no later than July 1. The budget serves as the foundation for the County’s financial planning and fiscal control. As required by the North Carolina Budget and Fiscal Control Act, the Board of County Commissioners adopt an annual budget for all governmental and proprietary operating funds except those authorized by project ordinance, which are multi-year in nature. Appropriations to the various funds are formally budgeted, in FY 2025 on a fund level by function and at the fund level for the special revenue funds, and on a program basis for capital project (multi-year) funds. The Board approves budget amendments that increase the total appropriation of any fund. For expenditure control purposes, the budget is monitored and controlled on a function, division and line-item level. Local Economy The overall economic indicators for the County reflect a positive trend. Union County is assigned a Tier 3 rating by the State of North Carolina, indicating lower economic distress and higher development potential. The County’s economy is navigating national headwinds with local strengths. The County’s low unemployment of , expanding job sectors, and stable real estate market position it well for continued growth, though inflation, interest rates, and policy uncertainty remain key variables to watch. During the past ten years, the County has seen consistent growth in population. This is reflected in the consistently strong number of permits issued for residential and commercial construction projects. The permits for the current year are referenced in the Management’s Discussion and Analysis and detailed in the Statistical A-4 242 unioncountync.gov Section of this report. Contributing to the County’s growth is its proximity to the City of Charlotte and Mecklenburg County, which contain the largest population in the State and comprise the major urban center of North Carolina’s piedmont crescent. The County’s diverse economic base and the interdependence of the Charlotte-Gastonia-Concord Metropolitan Statistical Area or MSA are major factors that have contributed to the County’s rapid growth during the previous decade. Union County’s strong economic indicators reinforce its capacity to reliably fund essential public services, including law enforcement, education, fire protection, emergency medical response, libraries, and critical infrastructure such as water and sewer systems. The County’s current financial position remains stable and well- managed. However, leadership remains vigilant in monitoring economic trends. Should conditions shift unfavorably, the County is prepared to evaluate and implement corrective measures to ensure long-term fiscal sustainability and uninterrupted service delivery. Long-Term Financial Planning While the County is fiscally sound and has enough resources to withstand economic downturn, the County continues to have a relatively high debt burden. The impact of this can be seen in the debt service burden, with every dollar of operating revenue generated in the general fund, 14.30 percent goes toward debt service. This is compounded by the fact that the debt the County carries is largely on assets that it does not own. The general government debt burden ratio has seen a reduction of 2.05 percent from 2021. This positive trend is reflective of the continued revenue growth in the County and the Board of County Commissioners’ conservative approach on issuing new debt. Based on the Board of County Commissioners’ adopted policy of adding additional tax rate to support new voter approved debt, the debt funds were created, and an ad valorem tax rate has been established to fund the debt service for the all-County general debt. The Board continues to indicate that it will be vigilant in its policy consideration and focus on continued, strategic decisions that promote economic growth and manage the long-term liabilities of the County while continuing to focus on reducing the long-term debt portfolio and paying off debt. At the end of FY 2025, the County’s outstanding debt is $775,796,000, a decrease from the FY 2024 outstanding debt of $827,565,000. This decrease is due to principal payments made in FY 2025. The debt per capita indicator measures the changes in long-term debt in relationship to the changes in population. In theory, the debt per capita information demonstrates each person in Union County’s fair share of the general government debt. The Debt Per Capita decreased by $251 per person during the last year; confirming, the County’s outlook for debt remains positive. Management Comments on Financial Condition The indicators and financial data provided through the Annual Comprehensive Financial Report for the Year Ended June 30, 2025, provides a solid footing for the long-term financial planning of the organization. This information can help inform the Board of County Commissioner and management’s policymaking process. In addition, this information serves as an evaluative tool for other users of financial information and the financial markets. Several overarching comments or observations can be made concerning the County’s financial condition. • The County’s ad valorem tax base is strong. While residential property is the largest component (approximately 76%), all indicators point to continued strong growth. The County completed a A-5 243 unioncountync.gov countywide reappraisal effective January 1, 2025, which resulted in approximately a 60% increase in the ad valorem tax base. This will be reflected in the fiscal year 2026 tax billing. The continued strong growth and value indicates that the County will still have enough resources in the future to provide services and meet its obligations. • The County’s expenditures are well managed. The Board of County Commissioners chose to remain at the current tax rate and minimize the growth in the services. This is evident in the limited growth in expenditures per capita. The Board has focused on adding services as service demand has presented itself, with the growth primarily occurring in public safety, human services, and education as well as general government departments focusing on safety and strategic management. • The County has a strong working relationship with its community partners. Counties in North Carolina function as part of the governance environment. The County works with non-profits and other entities to provide economic development, fire services, emergency medical services, and hospital services. In addition, the County works closely, as a primary funding source, with Union County Public Schools and South Piedmont Community College. It’s through this intertwined approach that the County and these groups can provide efficient and effective services to the community and reduce duplications where possible. • The County’s financial policy framework continues to strengthen its fiscal position. The Board of County Commissioners remains focused on implementing sound, sustainable financial practices. A key component of this strategy is the fund balance policy, which restricts the use of one-time revenues to one-time expenditures. While this approach may appear modest in scope, its long-term impact is substantial—ensuring that recurring operational costs are consistently supported by recurring revenue streams. • The County’s debt portfolio is well managed. Through a combination of aggressively reworking the debt portfolio to minimize risk and interest cost and prudently issuing new debt, the County has seen its long-term government debt portfolio continue to remain positive. Comparing the long-term debt as a percentage of assessed value, the County has gone from 1.58 percent in FY 2020 to 1.01 percent in FY 2025. This indicates that the County has the capacity to issue new voter approved debt without negatively affecting its ability to pay. Secondly, the commitment to fund the actuarially required contribution to the OPEB trust has a lasting influence on the employee legacy costs of the organization. The commitment to pay now, versus a pay-go strategy later, provides financial flexibility for future Boards and the County. This again demonstrates the continued commitment to the long-term sustainability of the organization. These are just a few of the highlights from the Annual Comprehensive Financial Report. A wealth of financial operational information can be gleaned from the report. The common theme that is clear is the strong financial position of the County is a result of the commitment from the Board and management to fiscal prudent policy making and a commitment to the long-term financial sustainability of the organization. A-6 244 unioncountync.gov Upcoming Events and Major Initiatives Beyond the long-term financial planning and the look back at the financial results for FY 2025, several significant events and initiatives will occur during the upcoming year FY 2026. •The general fund capital improvement projects adopted for FY 2026 includes continued funding to maintain existing facilities and provides capital funding for our public safety partners. •In July of 2025 the County issued a two-thirds general obligation bond and issued voter approved general obligation bonds The two-thirds bond will provide funding for renovations of the Judicial Center, Government Center and provide for additional general government space needs. The voter approved general obligation bond provides funding for South Piedmont Community College’s Center for Entrepreneurship and for Union County Public Schools renovations of the old Forest Hills High School to become East Union Middle School and design for a new Parkwood High School. •During FY 2026, Union County will begin designing to construct a new facility for the South Piedmont Regional Autopsy Center providing forensic pathology services that will serve Union County along with surrounding counties in the region. This is a regional effort with funding provided by the State of North Carolina for design and construction of the new facility. •Union County is continuing work on the BARN project, a new facility to support agricultural start-up companies and agricultural producers/growers. •The County funded the third and final phase of the Classification and Compensation Study, focusing on market adjustments to employee salaries. •Union County Water continues to focus on infrastructure needs. Projects funded this year include Twelve Mile Creek Wastewater System Improvements, Catawba River Water Treatment Plant Improvements, and expanding the Union County Water Operations Center. The proposed FY 2026 budget also includes enhancements to current service levels, such as the addition of a Locator Crew to manage a growing number of service locate calls, and an After-Hours Repair Crew, which is expected to save the department approximately $200,000 in overtime costs. Other proposed enhancements include: an Assistant Director for Business Operations for job continuity planning, a Construction Program Manager for the Engineering division, an additional Engineer position for the Planning and Resource Management division, and several additional personnel requests in the Water and Wastewater Operations division. Additional information concerning new initiatives can be found on the, Union County’s Budget Department webpage . https://www.unioncountync.gov/government/departments-a-e/budget Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to Union County for its Annual Comprehensive Financial A-7 245 unioncountync.gov Report for the fiscal year ended June 30, 2024. This is the 15th consecutive year in which the County has received this recognition. To be awarded a Certificate of Achievement, the government was required to publish an easily readable and efficiently organized Annual Comprehensive Financial Report that satisfied both generally accepted accounting principles and applicable program requirements. The GFOA award is valid for a period of one year. Each of the County's departments maintain a strong commitment to the goals, vision and mission statements of the County and this is reflected in its provision of services to the citizens of Union County. Finance appreciates the cooperation of all County departments in conducting financial activities, including the preparation of this report. The successful preparation of the Fiscal Year 2025 Annual Comprehensive Financial Report reflects the dedication and expertise of Union County’s Finance team. We extend our sincere appreciation to Ebru Cukro, Haley Smith, Kiara McClendon, Brady Chaffin, Shannon McDonald, Heather Howey, Mia Griffin, Ashley Steele, and John Buchanan for their continued contributions and their specific efforts in compiling and reviewing this year’s report. Their commitment to excellence and fiscal transparency plays a vital role in supporting the County’s financial integrity and stakeholder confidence. Finance also wishes to express appreciation to the Board of County Commissioners, County Manager, Brian Matthews, Deputy County Manager, Patrick Niland, and Assistant County Manager, Clayton Voignier and for their continued support. Respectfully submitted, Beverly L. Liles Beverly L. Liles Finance Director A-8 246 Union County, North Carolina List of Principal Officials June 30, 2025 Board of County Commissioners Melissa Merrell, Chairman Brian Helms, Vice-Chairman Clancy Baucom Christina Helms Gary Sides County Officials Brian Matthews County Manager Patrick Niland Deputy County Manager Clayton Voigner Assistant County Manager Lynn G. West Clerk to the Board Jason Kay County Attorney/General Counsel Crystal Gillard Register of Deeds Eddie Cathey Sheriff Kristin Jacumin Board of Elections Julie Broome Human Resources Director Lee Jenson Planning Director Mark Griffin Building Code Enforcement Director Traci Colley Public Health Director Hyong Yi Water Administrator Jon Amelio Information Technology Director Liz Cooper Public Communications Director Michelle Marcano Veterans Services Director Ashley Lantz Social Services Director Janet Payne Human Services Administrator Dennis Joyner Public Health Director Beverly Liles Finance Director Jason May Budget and Grants Management Director Cheryl Wright Procurement Director Vann Harrell Tax Administrator Andrew Baucom Cooperative Extension Director Nina Chaffin Library Director Jon Williams Fire Marshal Andrew Ansley Emergency Management Director Vicki Callicutt Emergency Communications Director James Chaffin Parks & Recreation Director Alan Alridge Soil & Water Conservation District Director A-9 247 A-10 248 A-11 249 A-12 250 Financial Section B-1 251 B-2 252 cbh.com Report of Independent Auditor To the Board of County Commissioners Union County, North Carolina Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Union County, North Carolina (the “County”) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the County, as of June 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof, and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the County and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Emphasis of Matter As discussed in Note 21 to the financial statements, the County restated its beginning net position of the government-wide activities and fund balance for a non-major special revenue fund to reflect the correction of an error that occurred in the prior year. Our opinions are not modified with respect to this matter. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the County’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. B-3 253 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Country’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the County’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis and the required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. B-4 254 Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County’s basic financial statements. The accompanying combining and individual fund financial statements and schedules and additional financial data, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules and additional financial data are fairly stated, in all material respects, in relation to the basic financial statements as a whole. We also have previously audited, in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the County, as of and for the year ended June 30, 2024 (none of which is presented herein), and we expressed unmodified opinions on those basic financial statements. Those audits were conducted for purposes of forming an opinion on the basic financial statements as a whole. The accompanying combining and individual fund financial statements and schedules, which include prior year comparative amounts, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the 2024 basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards. In our opinion, the prior year comparative amounts in the accompanying combining and individual nonmajor fund financial statements and schedules are fairly stated, in all material respects in relation to, the basic financial statements from which it has been derived. Other Information Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. B-5 255 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated November 6, 2025, on our consideration of the County’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control over financial reporting and compliance. Charlotte, North Carolina November 6, 2025 B-6 256 Management’s Discussion and Analysis As management of Union County (the "County"), we offer readers of Union County’s financial statements narrative overview and analysis of the financial activities of Union County for the fiscal year ended June 30, 2025. We encourage readers to read the information presented here in conjunction with additional information furnished in the letter of transmittal, which begins on page A3 of this report, and the County’s financial statements, which follow this narrative. Financial Highlights The assets and deferred outflows of resources exceeded the liabilities and deferred inflows of resources at the close of the most recent fiscal year by $413,516,257 (net position), a decrease of $7,957,331. Union County’s governmental activities’ total net position reflected a deficit of $97,525,120. In accordance with North Carolina general statutes, the County is financially responsible for funding school facilities and the issuance of any debt in connection with school facilities; however, since school assets are not reflected in the County’s financial statements, school capital improvements are expended annually. At the close of the current fiscal year, Union County’s governmental funds reported combined fund balances of $265,961,971, a decrease of $79,799,018 in comparison with the prior year. Approximately 8.8 percent of this amount $23,397,531 is available for appropriation at the County’s discretion (unassigned fund balance). At the end of the current fiscal year, the unrestricted fund balance (the total of the committed, assigned, and unassigned components of fund balance) for the general fund was $111,815,442, or approximately 29.4 percent of total general fund expenditures for FY 2025. Union County’s total outstanding long-term debt decreased by $59,757,000 or 6.5 percent during the current fiscal year. The key factors in this change in the debt balance were annual debt service payments during FY 2025. Union County maintained its ratings to Aaa/AAA/AAA on the general obligation bond ratings. Union County's enterprise system revenue bonds maintained its AA+/AA bond ratings from Standard & Poor's and Fitch, respectively. Overview of the Financial Statements The management's discussion and analysis are intended to serve as an introduction to the County’s basic financial statements. The County’s basic financial statements consist of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements (see figure 1). The basic financial statements present two different views of the County through the use of government-wide statements and fund financial statements. In addition to the basic financial statements, this report contains other supplemental information that will enhance the reader’s understanding of the financial condition of Union County. B-7 257 Basic Financial Statements The first two statements (Exhibits A & B) in the basic financial statements are the Government-Wide Financial Statements. They provide both short and long-term information about the County’s financial status. The next statements (Exhibits C through L) are Fund Financial Statements. These statements focus on the activities of the individual parts of the County’s government. These statements provide more detail than the government-wide statements. There are four parts to the Fund Financial Statements: 1) the governmental funds statements; 2) the budgetary comparison statements; 3) the proprietary fund statements; and 4) the fiduciary fund statements. The next section of the basic financial statements is the notes. The notes to the financial statements explain in detail some of the data contained in those statements. After the notes, supplemental information is provided to show details about the County’s non-major governmental funds and internal service funds, each of which are added together in separate columns on the basic financial statements. Budgetary information required by the North Carolina General Statutes also can be found in this part of the statements. B-8 258 Following the notes is the required supplemental information. This section contains funding information about the County’s pension plans. Government-Wide Financial Statements The government-wide financial statements are designed to provide the reader with a broad overview of the County’s finances, similar in format to a financial statement of a private-sector business. The government-wide statements provide short and long-term information about the County’s financial status as a whole. The statement of net position presents financial information on all of the County’s assets, liabilities, and deferred inflows/outflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the County is improving or deteriorating. The statement of activities presents information showing how the County’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows. Thus revenues and expenses are reported for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). The government-wide statements are divided into two categories: 1) governmental activities and 2) business-type activities. The governmental activities include most of the County’s basic services such as public safety, human services, education, cultural and recreational, general government, and economic and physical development. Property taxes, local option sales taxes, and state and federal grant funds finance most of these activities. The business-type activities are those the County charges customers to provide. These include the water, sewer and solid waste services offered by Union County. The government-wide financial statements are on Exhibits A & B of this report. Fund Financial Statements The fund financial statements provide a more detailed look at the County’s most significant activities. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Union County, like all other governmental entities in North Carolina, uses fund accounting to ensure and reflect compliance (or noncompliance) with finance-related legal requirements, such as the North Carolina General Statutes or the County’s budget ordinance. All of the County’s funds can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds –Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. Most of the County’s basic services are accounted for in governmental funds. These funds focus on how assets can readily be converted into cash flow in and out, and what monies are left at year-end that will be available for spending in the next year. Governmental funds are reported using an accounting method called modified accrual accounting. This method also has a current financial resources focus. As a result, the governmental fund financial statements give the reader a detailed short-term view that helps to determine if there are more or less financial resources available to finance the County’s programs. The relationship between government activities (reported in the Statement of Net Position and the Statement of B-9 259 Activities, Exhibits A and B) and governmental funds (Exhibits C and E) is described in reconciliations (Exhibits D and F) that are a part of the fund financial statements. Union County adopts an annual budget for its General Fund, as required by the General Statutes. The budget is a legally adopted document that incorporates input from the citizens of the County, the management of the County, and the decisions of the Board about which services to provide and how to pay for them. It also authorizes the County to obtain funds from identified sources to finance these current period activities. The budgetary statement provided for the General Fund demonstrates how well the County complied with the budget ordinance and whether or not the County succeeded in providing the services as planned when the budget was adopted. The budgetary comparison statement uses the budgetary basis of accounting and is presented using the same format, language, and classifications as the legal budget document. The statement shows four columns: 1) the original budget as adopted by the Board; 2) the final budget as amended by the board; 3) the actual resources, charges to appropriations, and ending balances in the General Fund; and 4) the difference or variance between the final budget and the actual resources and charges. Proprietary Funds – Union County maintains two different types of proprietary funds, Enterprise and Internal Service. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. Union County uses enterprise funds to account for its water and sewer activity and solid waste activity. Internal service funds are an accounting mechanism used to accumulate and allocate costs internally among the County’s various functions. The County uses internal service funds to account for health benefits, worker’s compensation and property and casualty insurance. Because these services predominantly benefit governmental rather than business-type functions, they have been included within the governmental activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Water and Sewer and Solid Waste operations. Conversely, the internal service funds are combined in a single aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds are provided in the form of combining statements, in the combining and individual fund statements and schedules section of this report. The basic proprietary fund financial statements can be found in Exhibits H through J of this report. Fiduciary Funds – Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Union County maintains five different fiduciary funds. Fiduciary funds are not reflected in the government-wide financial statement because the resources of those funds are not available to support the County’s own programs. The accounting method used for fiduciary funds is much like that used for proprietary funds. Union County maintains two different types of fiduciary funds; pension trust funds and custodial funds. Two Pension Trust Funds are used to report resources held in trust for qualified County retirees covered by the Special Separation Allowance Fund and the Other Post-employment Retiree Healthcare Benefits (OPEB) Fund. B-10 260 The Custodial Funds report resources held by Union County in a custodial capacity for individuals, private organizations, or other governments. These funds include the Jail Inmate Fund, Municipal Tax Collection Fund, and Gross Rental Receipts Tax Fund. The basic fiduciary fund financial statements can be found in Schedules 62 and 63 of this report. Notes to the Financial Statements – The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements begin on page C15 of this report. Other Information – In addition to the basic financial statements and accompanying notes, this report includes certain required supplementary information concerning Union County’s progress in funding its obligation to provide special separation allowance benefits, pension benefits and other post-employment retiree healthcare benefits (OPEB) to its retired employees. Required supplementary information can be found beginning on page D-1 of this report. The combining statements referred to earlier in connection with non-major governmental funds, internal service funds, and fiduciary pension trust and custodial funds are presented immediately following the required supplementary information on pensions and OPEB. Combining and individual fund statements and schedules can be found on Schedules 1 through 17 of this report. Government-Wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government’s financial condition. The assets and deferred outflows of resources exceeded the liabilities and deferred inflows of resources by $413,516,257 as of June 30, 2025. Reflected in the deferred outflows were contributions to the pension plans as well as deferred loss on refundings and deferred unamortized debt defeasances. Deferred Inflows reflected the pension plans, leases, and deferred gain on debt refundings. One of the largest portions, $413,118,160, reflects the County’s net investment in capital assets (e.g. land, buildings, machinery, equipment, vehicles, right to use assets and infrastructure) less any related outstanding debt that was issued to acquire those assets. The increase in capital assets in FY 2025 over FY 2024, is contributed to improvements to Public Safety improvements as well as recognizing right to use subscription assets. Also, contributing is construction on numerous projects and donation of water and sewer lines constructed for new developments. Union County uses capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although Union County’s investment in its capital assets is reported net of the outstanding related debt, the resources needed to repay that debt must be provided by other sources, since the capital assets cannot be used to liquidate these liabilities. An additional portion of Union County’s net position, $71,068,744, represents resources that are subject to external restrictions on how they may be used. The remaining deficit balance of $70,670,647 is unrestricted. B-11 261 At the end of the current fiscal year, Union County reports a negative balance unrestricted category of net position for governmental activities and positive balances for business-type activities. The same situation held true in prior fiscal years. Net Position June 30, 2025 and 2024 Governmental Activities Business-type Activities Total 2025 2024*2025 2024 2025 2024 Current and Other Assets (2024 Restated) $ 476,486,233 $ 570,045,114 $ 476,486,233 $ 256,394,044 $ 952,972,466 $ 826,439,158 Capital Assets 171,805,218 168,208,539 724,816,721 683,440,584 896,621,939 851,649,123 Total Assets 648,291,451 738,253,653 1,201,302,954 939,834,628 1,849,594,405 1,678,088,281 Total Deferred Outflows of Resources 58,344,490 78,269,505 9,402,360 12,579,357 67,746,850 90,848,862 Long-Term Liabilities 515,146,326 546,619,462 451,211,677 462,980,740 966,358,003 1,009,600,202 Other Liabilities 107,509,291 111,566,484 35,320,885 38,433,449 142,830,176 149,999,933 Total Liabilities 622,655,617 658,185,946 486,532,562 501,414,189 1,109,188,179 1,159,600,135 Total Deferred Inflows of Resources 181,505,444 171,640,810 4,945,013 2,330,845 186,450,457 173,971,655 Net Position: Net investment in capital assets 104,755,339 73,828,805 308,362,821 264,481,592 413,118,160 338,310,397 Restricted (2024 Restated) 70,773,412 246,301,451 295,332 377,778 71,068,744 246,679,229 Unrestricted (273,053,871)(333,433,854) 202,383,224 183,809,581 (70,670,647)(149,624,273) Total net position (2024 Restated) $ (97,525,120) $ (13,303,598) $ 511,041,377 $ 448,668,951 $ 413,516,257 $ 435,365,353 **Restatement to FY2024 for correction of an eror,see Note 21A & B As with many counties in the State of North Carolina, the County’s Governmental Activities deficit in unrestricted net position in the amount of $273,053,871 is due primarily to the portion of the County’s outstanding debt incurred for the Union County Board of Education (the “school”) and South Piedmont Community College (the “community college”). Under North Carolina general statute, the County is responsible for providing capital funding for the school and community college systems. The County has chosen to meet its legal obligation to provide the systems’ capital funding by using a mixture of County funds, general obligation debt and installment financing. The assets funded by the County, unless otherwise obligated, are titled to, and utilized by the school and community college systems. Since the County, as the issuing government, acquires no capital assets, the County has incurred a liability without a corresponding increase in assets. Though the County has a negative unrestricted net position, the County's finances continue to be strong. The County's property tax collection rate is at 100%. During FY 2025, the County opened a new facility; the Union County Southwest Regional Library, spent down bond funds on several open projects, completed the Yadkin Regional Water Treatment Plant and entered into additional right to use assets for leases and subscriptions. These accomplishments increased the overall value in capital assets by $44,972,816. Long term liabilities decreased $43,242,199 from FY 2024. This reflects the liabilities for the County's outstanding debt, County's pension plans including the Local Government Employees Retirement System with a net liability of $63,916,763, OPEB with a net liability of $75,572,778 and a net liability of $14,792,958 in the Separation Allowance Fund. Other liabilities include accrued landfill post-closure care cost, grant funding due to other governments mainly from unspent American Rescue Plan Act funding. The deferred inflows in FY 2025 increased by $12,478,802 compared to FY 2024. The majority of this increase reflects pension plans changes in assumptions, pension plan differences between expected and actual experiences. B-12 262 The County’s overall net position decreased $21,849,096 from the prior fiscal year as restated. Key elements of this decrease are included below: Union County, North Carolina Changes in Net Position June 30, 2025 and 2024 Governmental Activities Business-type Activities Total 2025 2024*2025 2024 2025 2024 Revenues: Program revenues: Charges for Services $ 28,815,184 $ 27,896,677 $ 127,361,810 $ 90,831,816 $ 156,176,994 $ 118,728,493 Operating grants and contributions 53,249,279 53,249,499 20,479 (2,080,152) 53,269,758 51,169,347 Capital grants and contributions 2,337,507 729,811 63,866,890 17,297,076 66,204,397 18,026,887 General Revenues: Property taxes 265,497,193 251,629,252 - - 265,497,193 251,629,252 Other taxes 81,738,248 79,550,774 - - 81,738,248 79,550,774 Grants and contributions not restricted to a specific purpose 493,749 220,156 - - 493,749 220,156 Other 14,945,635 22,145,721 7,676,699 8,329,941 22,622,334 30,475,662 Total Revenues 447,076,795 435,421,890 198,925,878 114,378,681 646,002,673 549,800,571 Expenses: General government 44,067,108 38,567,467 - - 44,067,108 38,567,467 Public safety 129,619,494 105,841,345 - - 129,619,494 105,841,345 Economic and physical Environment 11,509,257 6,021,141 - - 11,509,257 6,021,141 Human Services 80,253,669 62,297,408 - - 80,253,669 62,297,408 Cultural and recreational 13,928,898 11,313,809 - - 13,928,898 11,313,809 Education 228,898,675 220,924,425 - - 228,898,675 220,924,425 Interest and fees on long-term debt 17,468,740 19,262,514 - - 17,468,740 19,262,514 Water and sewer - - 129,239,499 86,797,790 129,239,499 86,797,790 Solid waste - - 12,866,429 9,453,996 12,866,429 9,453,996 Total Expenses 525,745,841 464,228,109 142,105,928 96,251,786 667,851,769 560,479,895 Excess (deficiency) of revenues over (under expenditures)(78,669,046) (28,806,219) 56,819,950 18,126,895 (21,849,096) (10,679,324) Transfers (5,552,476)(1,650,000) 5,552,476 1,650,000 - - Change in net position (84,221,522)(30,456,219) 62,372,426 19,776,895 (21,849,096)(10,679,324) Net position as of July 1 (13,303,598) 3,260,856 448,668,951 428,892,056 435,365,353 432,152,912 Restatement 13,891,765 Net position as of June 30 $ (97,525,120) $ (13,303,598) $ 511,041,377 $ 448,668,951 $ 413,516,257 $ 421,473,588 *Restatement to FY2024 for correction of an error,see Note 21A & B Governmental Activities – During the current fiscal year, net position for governmental activities decreased by $84,221,522 over restated F2024, to reach a negative balance of $97,525,120. This is primarily due to previously mentioned increase in expenses in all functional programs. The most significant factor in the increase in expenses is personnel cost. An additional 34 full-time employees were added in FY 2025, and the County implemented the second phase of its classification and compensation plan to make market adjustments to employees salaries to help recruit highly qualified candidates and retain high-performing employees. In addition to the increase in salaries, the County implemented Governmental Accounting Standards Board (GASB) Statement 101 for Compensated Absences and had an increase in OPEB expenses related to a change to offer insurance to all employees that complete 20 consecutive years of service will be eligible to receive health insurance on the same basis as active employees once retired. Property taxes increased mainly due to new development and increases in values, compared to FY 2024 as the County continues to see significant growth, which offset some of the increase in expenses. The majority of the County’s expenses are related to education, $228,898,675 (43.5 percent); public safety, $129,619,494 (24.7 percent); and human services, $80,253,669 (15.3 percent). B-13 263 FY 2025 Program Revenues and Expenses - Government Activities Economic and Interest General Public Physical Culture and on Long-Term Government Safety Development Human Services Recreation Education Debt Program Revenues $ 12,163,675 $ 14,749,677 $ 8,350,996 $ 29,480,035 $ 1,301,563 $ 18,356,024 $ - Expenses $ 44,067,108 $ 129,619,494 $ 11,509,257 $ 80,253,669 $ 13,928,898 $ 228,898,675 $ 17,468,740 Business-type Activities – For Union County’s business-type activities, the results for the current fiscal year were positive in that overall net position increased by $62,372,426 to reach an ending balance of $511,041,377. The FY 2025 budget reflected an increase of water and sewer revenue based on rate increase as well as a growing customer base that contributed to the necessary funding for capital and operations. Solid Waste saw an increase in charges for services over expenses during FY 2025. The majority of the County’s business-type expenses are related to water and sewer, $129,239,499 (90.9 percent) and solid waste, $12,866,429 (9.1 percent). As noted in the governmental funds, increases in personnel and personnel costs were also significant in the business-type activities. FY 2025 Program Revenues and Expenses - Business-type Activities Water and Sewer Solid Waste Program Revenues $ 177,161,296 $ 14,087,883 Expenses $ 129,239,499 $ 12,866,429 Financial Analysis of the County’s Funds As noted earlier, Union County uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds – The focus of Union County’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the County’s financing requirements. In particular, unassigned fund balance (fund balance available for appropriation), may serve as a useful measure of a government’s net resources available for discretionary use as they represent the portion of fund balance which has not yet been limited to use for a particular purpose by either an external party, Union County itself, or a group or individual that has been delegated authority to assign resources for use for particular purposes by Union County’s Board of Commissioners. At June 30, 2025, Union County’s governmental funds reported combined fund balances of $265,961,971, a decrease of $79,799,018 in comparison with the prior year as restated. Approximately 8.8 percent of this amount $23,397,531 constitutes unassigned fund balance, which is available for appropriation at the Board of County Commissioners' discretion. The remainder of the fund balance is either nonspendable, restricted, committed, or assigned to indicate that it is 1) nonspendable and not in a spendable form $11,260 2) restricted to specific purposes as imposed by law $112,014,003 3) committed amounts that can be used only for the B-14 264 specific purposes determined by a formal action of the Board of County Commissioners $76,746,600, or 4) assigned and intended to be used for specific purposes $53,792,577. Governmental Funds Components of Fund Balance for the Fiscal Year Ended June 30, 2025 and 2024 2025 2024* Nonspendable $ 11,260 $ 70,090 Restricted (2024 Restated) 112,014,003 184,813,646 Committed 76,746,600 71,513,449 Assigned 53,792,577 73,961,288 Unassigned - other 23,397,531 15,402,516 *Restatement to FY2024 for correction of an error,see Note 21A & B The General Fund is the chief operating fund of Union County. At the end of the current fiscal year, the County’s unassigned fund balance of the General Fund was $22,551,919, while total fund balance decreased by $1,916,236, from $151,997,735 to $150,081,499. As a measure of the general fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total general fund expenditures. The Board of Commissioners has determined that the County should maintain an available reserved fund balance of 20 percent of total expenditures including regular inter-fund transfers in case of unforeseen needs or opportunities, in addition to meeting the cash flow needs of the County. As of June 30, 2025 the County has a fund balance (based on committed, assigned, and unassigned) of 29.4 percent of general fund expenditures, while total fund balances represent 39.5 percent of that same amount. General Fund Components of Fund Balance for the Fiscal Year Ended June 30, 2025 and 2024 2025 2024 Nonspendable $ 11,260 $ 70,090 Restricted 38,254,797 37,155,303 Committed 76,746,600 71,513,449 Assigned 12,516,923 25,177,750 Unassigned - other 22,551,919 18,081,143 During fiscal year 2025, Union County appropriated unassigned fund balance for one-time expenditures and an overall increase in expenditures as noted earlier. Local Option Sales Tax collections increased slightly over prior year. Ad Valorem collections were higher than estimated. The General Special Revenue Fund saw an increase of $208,992 in the overall fund balance in FY 2025. The majority of this increase is related to an increase in grant funding. The fund balance of the General Capital Project Fund, a major fund, had a net decrease of $79,857,684 to $103,560,268. There were $108,628,268 of capital and related expenditures during the current fiscal year. There were $23,023,499 in transfers from other governmental funds. B-15 265 Proprietary Funds – Union County’s proprietary funds provide the same type of information found in the government-wide statements but in more detail. Unrestricted net position of the Water and Sewer Fund at the end of the year was $193,110,402; an increase of $16,355,838. The overall net position of the Water and Sewer Fund increased by $60,337,670 to $495,136,046. A portion of the net position, net investment in capital assets increased by $44,064,278 to $301,730,312. Unrestricted net position of the Solid Waste Fund at the end of the year was $9,674,672; an increase of $2,572,022. The increase in the unrestricted net position is related to an increase in revenue collections. General Fund Budgetary Highlights Original Budget Compared to Final Budget – During the year the County revised the budget on several occasions. Generally, budget amendments fall into one of three categories: 1) amendments made to adjust the estimates that are used to prepare the original budget ordinance once exact information is available; 2) amendments made to recognize new funding amounts from external sources, such as federal and State grants; and 3) increases in appropriations that become necessary to maintain services. The General Fund final budget for expenditures increased $14,102,904 primarily due to increases in public safety ,program expenses for salaries as well as transfers to other funds for capital outlay. The General Fund final budget for revenue increased by $2,177,668, primarily due to an expected increase in grant revenue. Final Budget Compared to Actual Results – The most significant differences between estimated revenues and actual revenues were as follows: FY 2025 General Fund Revenue Compared to Estimates Estimated Actual Differences Ad valorem taxes $ 240,778,067 $ 247,329,501 $ 6,551,434 Local option sales tax 72,833,751 73,187,411 353,660 Other taxes and license 4,525,000 4,034,104 (490,896) Intergovernmental 50,127,803 45,935,639 (4,192,164) Permits and fees 5,057,724 7,014,645 1,956,921 Sales and services 7,255,745 8,665,436 1,409,691 Investment earnings 3,635,000 9,659,207 6,024,207 Miscellaneous 8,142,060 9,659,151 1,517,091 Ad valorem taxes collected over the estimated budget amount were due to discoveries and conservative budgeting during FY 2025. The trends in local option sales tax collected increased slightly compared to prior year trends. It is anticipated that local option sales tax trends will continue to see minimal growth across the State of North Carolina, intergovernmental revenues were collected at less than estimated revenues due to unspent grant funding programs mainly within health and human services, investment earnings were higher than expected as rates remained mostly unchanged. B-16 266 Capital Assets and Debt Administration Capital Assets – Union County’s investment in capital assets for its governmental and business-type activities as of June 30, 2025, amounts to $896,621,939 (net of accumulated depreciation). This investment in capital assets includes land, buildings, machinery, equipment, vehicles, park facilities, right to use leased assets, right to use subscription assets and water and wastewater infrastructure. The total increase in capital assets for the current fiscal year was approximately 5.3 percent. Union County, North Carolina Capital Assets (net of depreciation) Governmental Activities Business-type Activities Total 2025 2024 2025 2024 2025 2024 Land $ 23,634,785 $ 21,424,623 $ 9,850,609 $ 8,895,834 $ 33,485,394 $ 30,320,457 Buildings 116,966,316 120,583,641 9,396,449 9,690,230 126,362,765 130,273,871 Improvements 3,586,635 2,833,954 604,226,112 586,984,459 607,812,747 589,818,413 Machinery and equipment 16,248,456 13,761,253 5,823,991 5,943,321 22,072,447 19,704,574 Construction in progress 5,855,132 3,641,316 93,900,217 71,049,416 99,755,349 74,690,732 Right to use leases 1,203,733 1,447,729 46,219 66,364 1,249,952 1,514,093 Right to use subscriptions 4,310,161 4,516,023.00 1,573,124 810,960 5,883,285 5,326,983.00 Total Capital Assets $ 171,805,218 $ 168,208,539 $ 724,816,721 $ 683,440,584 $ 896,621,939 $ 851,649,123 Major capital asset transactions during the year include: Purchase and replacement of public safety vehicles and related mobile data equipment; and replacement of transportation, water and sewer operations, and solid waste operations vehicles Finalized construction of Southwest Union Library Continuation of engineering, design and construction of 762 Zone Elevated Storage Tank Continuation of construction of Short Water Line Extensions Continuation of engineering, design and construction of Twelve Mile Creek sewer system expansion Continuation of engineering, design and construction of 853 West Pressure Zone improvements Continuation of construction of Yadkin River Water Supply water system improvements Additional information on Union County’s capital assets can be found in Note 5 of this report. Long-Term Financing – At the end of the current fiscal year, the County had total long-term financing liabilities of $827,565,000 Of this amount, $385,927,000 is debt backed by the full faith and credit of the government. The remainder of Union County’s long-term obligations is comprised of certificates of participation, installment financing, limited obligation bonds, revenue bonds, right-to-use leases, and subscription based information technology agreements. B-17 267 Union County, North Carolina Long-term Financings Governmental Activities Business-type Activities Total 2025 2024 2025 2024 2025 2024 General Obligation Bonds $ 389,444,622 $ 426,999,703 $ - $ - $ 389,444,622 $ 426,999,703 Certificates of participation 22,406,532 27,745,384 - - 22,406,532 27,745,384 Installment financing 4,104,000 4,478,000 - - 4,104,000 4,478,000 Revenue Bonds - - 437,419,593 451,070,387 437,419,593 451,070,387 Lease Liabilities $ 1,230,528 $ 1,467,978 $ 46,970 $ 67,365 1,277,498 1,535,343 Subscription Liabilities $ 3,982,008 $ 4,299,293 $ 1,361,473 $ 687,868 5,343,481 4,987,161 Total $ 415,955,154 $ 459,223,087 $ 437,419,593 $ 451,070,387 $ 853,374,747 $ 910,293,474 Union County’s total outstanding principal financing debt decreased by $56,918,727 during the past fiscal year. The change is due to annual debt service payments. As mentioned in the financial highlights section of this document, Union County maintained its ratings of Aaa/AAA/AA on the general obligation bonds. The Enterprise System Revenue bond rating for the County was maintained at AA+ from Standard & Poor's Corporation and at Aa1/AA from Fitch Ratings and Moody's Investment Services at Aa2/Aa1. The bond rating is a clear indication of the sound financial condition of Union County. Union County is one of the few counties in the country that maintains high financial ratings from all major rating agencies. This achievement is a key factor in keeping interest costs low on the County’s outstanding debt. The State of North Carolina limits the amount of general obligation debt that a unit of government can issue to 8 percent of the total assessed value of taxable property located within that government’s boundaries. The legal debt margin for Union County is $2,895,057,320. Additional information regarding Union County’s long-term debt can be found in Note 14 of this report. Economic Factors and Next Year’s Budgets and Rates The following economic factors currently affect Union County and were considered during the development of the FY 2026 budget and rates: North Carolina’s statewide unemployment rate (not seasonally adjusted) was 4.0 percent in June 2025, increasing slightly from the June 2024 revised rate of 3.9 percent. The North Carolina unemployment rate has been stable during the first half of 2025 at 4.0 percent. Projections are mixed for the remainder of 2025 with some sources predicting a potential increase of about a 0.50 percent, by December 2025 North Carolina real GDP is forecast to increase by 2.1 percent over the 2025 level. This would be the sixth consecutive year of GDP growth. All fifteen of the state’s economic sectors are expected to experience output increases in 2026. The sectors with the strongest expected growth rates are information with a projected increase of 3.9 percent, followed by agriculture with an increase of 3.8 percent, mining with an increase of 3.5 percent and construction with an increase of 2.6 percent. B-18 268 North Carolina establishments are forecasted to add 80,850 new jobs during the 2026 year. a net increase of 1.6 percent. During fiscal year 2025 there were 390 commercial, and 4,228 residential construction permits issued county-wide, compared to fiscal year 2023 of 375 commercial and 4,037 residential permits: showing an increase in the residential number of permits. It is anticipated that the number of residential permits for 2026 would remain relatively flat with current housing market trends. Budget Highlights for the Fiscal Year Ending June 30, 2026 Countywide, for FY 2026, estimated revenues and expenditures, including debt service expenditures, are anticipated to increase by 7.3 percent, or about $42.2 million, going from $578.1 million to $620.3 million. Governmental Activities – Ad Valorem Taxes and Local Option Sales Tax provide the largest portion of funding for Union County. Ad Valorem Taxes are estimated to generate $264.7 million in FY 2026 largely due to steady growth in the housing market as new residents prove Union County to be a community of choice. This is an increase of 2.4 percent over the FY 2025 amount of $244.1 million. The tax rate for FY 2026 was set to 43.42 cents. This year was a revaluation year for the County, and the 43.42 rate represents 1.82 cents over the revenue neutral tax rate. Local sales tax is estimated to increase from the 2025 budget by $3.6 million in FY 2025, an increase of 5 percent. The Adopted FY 2026 General Fund Budget, as mentioned earlier, includes an increase over prior year's budget for operations and enhancements including increasing staff, establishing a Deputy Sheriff Cadet training program, second phase of class and compensation adjustments, implementing an unmanned aerial vehicle (drone) program and establishing a joint swift water emergency management response program with the City of Monroe. The Education Budgetary Operating Fund will see an increase of more than $10 million. This increase in total expense is mainly due to increased funding to Union County Public School that will fund increases to insurance and utility costs, salary and benefit increases, required increase for charter school payments, and year one of a five-year phased plan to have a School Nurse at every school. The Economic Development fund increases are attributable to hiring two additional staff members for the County to have its own Economic Development department. Business-type Activities – Enterprise charges provide most revenue sources for business type activities. Enterprise charges for water and wastewater are expected to increase by $8.0 million in FY 2026 or 9% as a result of rate increases. Expenditures for water and wastewater are budgeted to increase by approximately. 9.4% mainly as a result of additional personnel, class and compensation adjustments. The FY 2026 budget for Solid Waste reflects an 11.3 percent increase over the FY 2025 adopted budget. This rise in expenditures is balanced by anticipated increases in fee revenue for FY 2026 The budget includes several fee adjustments designed to keep up with inflation, establish a more resilient revenue structure, support capital improvement, and build an operating reserve equivalent to 180 days of expenses. It is important to note, as in previous years, the enterprise revenues are used only in the operations of the enterprises and are not used to fund general County operations. B-19 269 Request for Information This report is designed to provide an overview of the County’s finances for those with an interest in this area. Questions concerning any of the information found in this report or request for additional information should be directed to Beverly Liles, Finance Director/Chief Financial Officer, Union County, 500 N. Main Street, Monroe, North Carolina. You can also call (704)-283-3813, visit our website at www.unioncountync.gov, or send an email to finance@unioncountync.gov for more information. 1. The County’s data includes permits issued by Union County, City of Monroe, and the Town of Waxhaw B-20 270 Basic Financial Statements C-1 271 C-2 272 The notes to the financial statements are an integral part of this statement. Union County, North Carolina Exhibit A Statement of Net Position June 30, 2025 Governmental Activities Business Type Activities Total ASSETS Current assets: Cash and investments $ 169,508,766 $ 172,071,364 $ 341,580,130 Property taxes receivable (net)734,926 -734,926 Accounts receivable (net)18,247,835 15,214,220 33,462,055 Due from other governments 31,462,307 15,045,659 46,507,966 Current portion of lease receivable 2,357,103 -2,357,103 Accrued interest receivable on leases 1,932,753 -1,932,753 Inventories -1,297,174 1,297,174 Internal balances 401,850 (401,850)- Prepaid Items 11,260 -11,260 Cash and investments, restricted 18,802,079 295,332 19,097,411 Cash and investments, restricted-deposits 588,687 1,842,384 2,431,071 Total current assets 244,047,566 205,364,283 449,411,849 Noncurrent assets: Cash and investments 25,889,566 18,200,552 44,090,118 Cash and Investments, restricted 58,906,001 -58,906,001 Noncurrent portion of lease receivable 147,294,725 -147,294,725 Net pension asset, ROD 348,375 -348,375 Investment in joint venture -44,735,036 44,735,036 Capital assets: Land and other assets not being depreciated 29,489,917 103,750,826 133,240,743 Other capital and right-to-use assets 142,315,301 621,065,895 763,381,196 Total noncurrent assets 404,243,885 787,752,309 1,191,996,194 Total assets 648,291,451 993,116,592 1,641,408,043 DEFERRED OUTFLOWS OF RESOURCES 58,344,490 9,402,360 67,746,850 Total assets and deferred outflows of resources 706,635,941 1,002,518,952 1,709,154,893 LIABILITIES Current liabilities: Accounts payable and accrued liabilities 32,776,117 17,428,568 50,204,685 Unearned revenue 18,856,028 -18,856,028 Liabilities payable by restricted assets 588,687 1,842,384 2,431,071 Workers' compensation claims 237,899 -237,899 Health care benefits 2,703,312 -2,703,312 Property and casualty claims payable 497,846 -497,846 Current portion of compensated absences 7,897,943 1,210,971 9,108,914 Current portion of long-term obligations 43,951,459 14,838,962 58,790,421 Total current liabilities 107,509,291 35,320,885 142,830,176 Noncurrent liabilities: Accrued landfill postclosure care costs -5,509,035 5,509,035 Noncurrent portion of compensated absences 4,607,355 753,809 5,361,164 Net OPEB liability 64,542,173 11,030,605 75,572,778 Net pension liability, LGERS 54,914,166 9,002,597 63,916,763 Net pension liability, separation allowance 13,866,401 926,557 14,792,958 Noncurrent portion of long-term obligations 377,216,231 423,989,074 801,205,305 Total noncurrent liabilities 515,146,326 451,211,677 966,358,003 Total liabilities 622,655,617 486,532,562 1,109,188,179 DEFERRED INFLOWS OF RESOURCES 181,505,444 4,945,013 186,450,457 Total liabilities and deferred inflows of resources 804,161,061 491,477,575 1,295,638,636 NET POSITION Net investment in capital assets 104,755,339 308,362,821 413,118,160 Restricted for: Stabilization by State statute 36,874,911 -36,874,911 General government 728,364 -728,364 Public safety 2,798,407 -2,798,407 Economic and physical development 336,013 -336,013 Human services 8,998,997 -8,998,997 Cultural and recreational 22,006 -22,006 Education 20,666,339 -20,666,339 Debt service -295,332 295,332 Pension benefits 348,375 -348,375 Unrestricted (273,053,871)202,383,224 (70,670,647) Total net position $(97,525,120)$511,041,377 $413,516,257 C-3 273 The notes to the financial statements are an integral part of this statement. Union County, North Carolina Exhibit B Statement of Activities For the Year Ended June 30, 2025 Program Revenues Net (Expense) Revenue and Changes in Net Position Primary Government Functions/Programs Expenses Charges for Services Operating Grants and Contributions Capital Grants and Contributions Governmental Activities Business-type Activities Total Primary government: General government $ 44,067,108 $ 10,161,321 $ 2,002,354 $- $ (31,903,433) $- $ (31,903,433) Public safety 129,619,494 8,258,639 6,491,038 - (114,869,817)- (114,869,817) Economic and physical development 11,509,257 573,386 6,787,263 990,347 (3,158,261)- (3,158,261) Human services 80,253,669 7,271,008 21,436,327 772,700 (50,773,634)- (50,773,634) Cultural and recreational 13,928,898 1,022,821 278,742 - (12,627,335)- (12,627,335) Education 228,898,675 1,528,009 16,253,555 574,460 (210,542,651)- (210,542,651) Interest on long term debt 17,468,740 --- (17,468,740)- (17,468,740) Total governmental activities 525,745,841 28,815,184 53,249,279 2,337,507 (441,343,871)-(441,343,871) Business-type activities: Water and sewer 129,239,499 113,294,406 - 63,866,890 - 47,921,797 47,921,797 Solid waste 12,866,429 14,067,404 20,479 -- 1,221,454 1,221,454 Total business-type activities 142,105,928 127,361,810 20,479 63,866,890 -49,143,251 49,143,251 Total primary government $ 667,851,769 $ 156,176,994 $ 53,269,758 $ 66,204,397 (441,343,871) 49,143,251 (392,200,620) General revenues: Property taxes levied for general purposes 265,497,193 - 265,497,193 Local option sales tax 77,704,144 - 77,704,144 Other taxes and licenses 4,034,104 - 4,034,104 Grants and contributions not restricted to specific programs 493,749 - 493,749 Investment earnings, unrestricted 14,530,230 7,565,190 22,095,420 Gains on sales and disposals of capital assets 415,405 111,509 526,914 Transfers (5,552,476) 5,552,476 - Total general revenues 357,122,349 13,229,175 370,351,524 Change in net position (84,221,522) 62,372,426 (21,849,096) Net position - beginning (27,195,363) 448,668,951 421,473,588 Adjustment to net position 13,891,765 -13,891,765 Net position - beginning, as restated (13,303,598) 448,668,951 435,365,353 Net position - ending $(97,525,120)$511,041,377 $413,516,257 C-4 274 The notes to the financial statements are an integral part of this statement. Union County, North Carolina Exhibit C Balance Sheet Governmental Funds June 30, 2025 Major Nonmajor General Fund General Capital Project Fund General Special Revenue Fund Other Governmental Funds Total Governmental Funds ASSETS Cash and investments $ 126,445,418 $ 58,016,597 $ 1,706,798 $ 3,886,688 $ 190,055,501 Property taxes receivable, net 686,990 -- 47,936 734,926 Accounts receivable, net 32,273,087 1,935,010 533,372 13,596,703 48,338,172 Lease receivable 149,651,828 --- 149,651,828 Accrued interest receivable on leases 1,932,753 --- 1,932,753 Prepaid Item 11,260 --- 11,260 Advances to other funds 100,820 --- 100,820 Cash and investments, restricted 218,985 58,687,016 15,134,924 3,667,155 77,708,080 Cash and investments, restricted-deposits 588,687 --- 588,687 Total assets 311,909,828 118,638,623 17,375,094 21,198,482 469,122,027 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable and accrued liabilities 10,180,818 10,682,202 266,451 189,919 21,319,390 Unearned revenue - 4,396,153 14,459,875 - 18,856,028 Deposits 588,687 --- 588,687 Advances from other funds --- 100,820 100,820 Total liabilities 10,769,505 15,078,355 14,726,326 290,739 40,864,925 DEFERRED INFLOWS OF RESOURCES 151,058,824 --11,236,307 162,295,131 Total liabilities and deferred inflows of resources 161,828,329 15,078,355 14,726,326 11,527,046 203,160,056 FUND BALANCES Nonspendable 11,260 --- 11,260 Restricted 38,254,797 61,753,058 2,695,715 9,310,433 112,014,003 Committed 76,746,600 --- 76,746,600 Assigned 12,516,923 40,914,651 - 361,003 53,792,577 Unassigned 22,551,919 892,559 (46,947)- 23,397,531 Total fund balances 150,081,499 103,560,268 2,648,768 9,671,436 265,961,971 Total liabilities, deferred inflows of resources and fund balances $ 311,909,828 $ 118,638,623 $ 17,375,094 $ 21,198,482 $ 469,122,027 C-5 275 Union County, North Carolina Exhibit D Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position June 30, 2025 Amounts reported for governmental activities in the statement of net position are different because: Ending fund balance - governmental funds $ 265,961,971 Capital assets in governmental activities are not financial resources and, therefore, are not reported in the funds. 171,805,218 Other long-term assets, related to the net pension asset, are not current financial resources and therefore are deferred in the funds. 348,375 Other long-term assets, $11,186,982 of opioid settlement receivables and $488,801 related to property taxes receivable that are not current financial resources and therefore are deferred in the funds. 11,675,783 Deferred gains on advance refunding, deferred inflows.(3,845,334) Deferred loss on advance refunding, deferred outflows. 11,102,142 Deferred accrued interest on lease receivables are not current financial resources and therefore are deferred in the funds. 1,932,753 Contributions to pension plans in the current fiscal year are deferred outflows of resources. 12,882,703 Internal service funds are used by management to charge the costs of health and dental insurance to individual funds. The current assets and liabilities are included in governmental activities in the statement of net position. 79,787 Internal service funds are used by management to charge the costs of workers' compensation to individual funds. The current assets and liabilities are included in governmental activities in the statement of net position. 1,836,268 Internal service funds are used by management to charge the costs of property and casualty insurance to individual funds. The current assets and liabilities are included in governmental activities in the statement of net position. 1,013,429 Internal balance due from Business-Type Activities to Governmental Activities. 401,850 OPEB related deferrals.(12,295,542) Pension related deferrals. 17,681,671 Long-term liabilities that are not due in the current period and therefore are not reported in the funds: Compensated absences (12,505,298) Net other postemployment benefits (64,542,173) Net pension liability for LGERS (54,914,166) Net pension liability for separation allowance (13,866,401) Leases payable and accrued interest (1,231,634) Subscription based agreements payable and accrued interest (4,065,555) Arbitrage rebate liability payable (6,348,569) Bonds and installment financing payable and accrued interest (420,632,398) Net position of governmental activities $ (97,525,120) The notes to the financial statements are an integral part of this statement. C-6 276 Union County, North Carolina Exhibit E Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended June 30, 2025 Major Nonmajor General Fund General Capital Project Fund General Special Revenue Fund Other Governmental Funds Total Governmental Funds REVENUES Ad valorem taxes $ 247,329,501 $ - $ - $ 18,150,861 $ 265,480,362 Local option sales tax 73,187,411 - - 4,516,733 77,704,144 Other taxes and licenses 4,034,104 - - - 4,034,104 Intergovernmental 45,935,639 1,178,307 9,379,529 107,215 56,600,690 Permits and fees 7,014,645 - - 123,504 7,138,149 Sales and services 8,665,436 - 42,000 - 8,707,436 Investment earnings 9,659,207 3,619,235 968,263 101,061 14,347,766 Miscellaneous 9,659,151 949,543 2,669 3,760,725 14,372,088 Total revenues 405,485,094 5,747,085 10,392,461 26,760,099 448,384,739 EXPENDITURES Current: General government 34,548,647 290 581,483 36,750 35,167,170 Public safety 74,687,310 - 517,981 29,582,228 104,787,519 Economic and physical development 7,709,718 - 1,594,744 - 9,304,462 Human services 60,114,628 - 862,398 1,395,820 62,372,846 Cultural and recreational 10,228,246 - - - 10,228,246 Education 134,685,111 - - 964,966 135,650,077 Capital outlay: General government - 2,932,086 - - 2,932,086 Public safety - 7,076,650 - - 7,076,650 Economic and physical development - 1,229,502 - - 1,229,502 Cultural and recreational - 1,704,630 - - 1,704,630 Education - 95,643,190 - - 95,643,190 Debt service: Principal bond retirement 39,799,000 - - - 39,799,000 Principal - leases 495,664 38,074 - 224 533,962 Principal - subscriptions 1,649,458 - 59,056 - 1,708,514 Interest on long term debt 16,056,549 - - - 16,056,549 Interest - leases 10,616 3,846 - - 14,462 Interest - subscriptions 103,588 - 6,569 - 110,157 Total expenditures 380,088,535 108,628,268 3,622,231 31,979,988 524,319,022 Excess (deficiency) of revenues over (under) expenditures 25,396,559 (102,881,183) 6,770,230 (5,219,889) (75,934,283) OTHER FINANCING SOURCES (USES) Transfers from other funds 1,936,821 23,123,499 128,060 7,135,798 32,324,178 Transfers to other funds (30,937,357) (100,000) (6,689,298) (149,999) (37,876,654) Issuance of lease liability 296,512 - - - 296,512 Issuance of subscription liability 1,391,229 - - - 1,391,229 Total other financing sources (uses) (27,312,795) 23,023,499 (6,561,238) 6,985,799 (3,864,735) Net change in fund balances (1,916,236) (79,857,684) 208,992 1,765,910 (79,799,018) FUND BALANCES Beginning 151,997,735 183,417,952 2,439,776 6,781,673 344,637,136 Adjustment to Fund Balance - - - 1,123,853 1,123,853 Beginning of Year Restated 151,997,735 183,417,952 2,439,776 7,905,526 345,760,989 Ending $ 150,081,499 $ 103,560,268 $ 2,648,768 $ 9,671,436 $ 265,961,971 C-7 277 Union County, North Carolina Exhibit F Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended June 30, 2025 Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balances - total governmental funds $ (79,799,018) Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which depreciation exceeded capital outlays in the current period. 3,596,679 Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds as follows: Deferred property taxes 16,831 Opioid settlement revenues (1,580,930) Government funds report accrued interest receivable on lease as a deferred inflow. However, in the Statement of Activities these transaction are eliminated and reflection as an increase in revenue.(29,675) Revenues in the statement of activities from internal service funds' investment earnings. 285,830 The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. This amount is the net effect of these differences in the treatment of long-term debt and related items. 42,689,341 Contributions to the pension plans in the current fiscal year are not included on the statement of activities. 12,882,703 Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (58,664,549) Accrued interest payable related to lease agreements (174) Accrued interest payable related to subscriptions agreements 5,509 The internal service fund, determined to be governmental fund type, is used by management to charge the costs, net of investment earnings, of health and dental insurance program.(4,163,471) The internal service fund, determined to be governmental fund type, is used by management to charge the costs, net of investment earnings, of workers' compensation program. 461,000 The internal service fund, determined to be governmental fund type, is used by management to charge the costs, net of investment earnings, of property and casualty insurance program. 78,402 Change in net position of governmental activities $ (84,221,522) The notes to the financial statements are an integral part of this statement. C-8 278 Union County, North Carolina Exhibit G Statement of Revenues, Expenditures and Changes in Fund Balance Budget and Actual - General Fund For the Year Ended June 30, 2025 Original Budget Final Budget Actual Variance With Final Positive (Negative) REVENUES Ad valorem taxes $ 240,778,067 $ 240,778,067 $ 247,329,501 $ 6,551,434 Local option sales tax 72,833,751 72,833,751 73,187,411 353,660 Other taxes and licenses 4,525,000 4,525,000 4,034,104 (490,896) Intergovernmental 48,640,437 50,127,803 45,935,639 (4,192,164) Permits and fees 5,057,724 5,057,724 7,014,645 1,956,921 Sales and services 6,702,120 7,255,745 8,665,436 1,409,691 Investment earnings 3,635,000 3,635,000 9,659,207 6,024,207 Miscellaneous 8,005,383 8,142,060 9,659,151 1,517,091 Total revenues 390,177,482 392,355,150 405,485,094 13,129,944 EXPENDITURES Current: General government 44,825,584 39,165,334 34,548,647 4,616,687 Public safety 69,972,469 76,929,411 74,687,310 2,242,101 Economic and physical development 5,150,866 10,083,134 7,709,718 2,373,416 Human services 59,422,120 64,766,065 60,114,628 4,651,437 Cultural and recreational 9,500,184 10,230,112 10,228,246 1,866 Education 134,692,346 134,692,346 134,685,111 7,235 Intergovernmental: Debt service: Principal bond retirement 39,799,000 39,799,000 39,799,000 - Principal - leases 474,623 502,326 495,664 6,662 Principal - subscriptions -1,668,494 1,649,458 19,036 Interest on long term debt 16,056,547 16,056,547 16,056,549 (2) Interest - leases 10,366 10,648 10,616 32 Interest - subscriptions -103,592 103,588 4 Total expenditures 379,904,105 394,007,009 380,088,535 13,918,474 Revenues over (under) expenditures 10,273,377 (1,651,859) 25,396,559 27,048,418 OTHER FINANCING SOURCES (USES) Transfers from other funds 150,000 1,936,820 1,936,821 1 Transfers to other funds (31,418,676) (30,937,448) (30,937,357) 91 Issuance of lease liability -296,513 296,512 (1) Issuance of subscription liability -1,391,234 1,391,229 (5) Total other financing sources (uses) (31,268,656) (27,312,881) (27,312,795) 86 Revenues and other financing sources under expenditures and other financing uses (20,995,279) (28,964,740) (1,916,236) 27,048,504 APPROPRIATED FUND BALANCE 20,995,279 28,964,740 -(28,964,740) Revenues, other financing sources, and appropriated fund balance over expenditures and other financing uses $ - $-(1,916,236) $ (1,916,236) FUND BALANCE Beginning 151,997,735 Ending $ 150,081,499 C-9 279 The notes to the financial statements are an integral part of this statement. Union County, North Carolina Exhibit H Statement of Net Position Proprietary Funds June 30, 2025 Business-type Activities - Enterprise Funds Major Nonmajor Governmental Activities - Internal Water and Sewer Fund Solid Waste Fund Total Service Funds ASSETS Current assets: Cash and investments $ 156,522,504 $ 15,548,860 $ 172,071,364 $ 5,342,831 Accounts receivable, net 13,926,042 1,288,178 15,214,220 1,371,972 Due from other governments 15,045,659 - 15,045,659 - Inventories 1,297,174 - 1,297,174 - Cash and investments, restricted 295,332 -295,332 - Cash and investments, restricted-deposits 1,812,384 30,000 1,842,384 - Total current assets 188,899,095 16,867,038 205,766,133 6,714,803 Noncurrent assets: Cash and investments 16,572,945 1,627,607 18,200,552 - Investment in joint venture 44,735,036 - 44,735,036 - Capital assets: Land and other assets not being depreciated 99,748,128 4,002,698 103,750,826 - Buildings, equipment, infrastructure, and right to use assets, net 618,433,922 2,631,973 621,065,895 - Total noncurrent assets 779,490,031 8,262,278 787,752,309 - Total assets 968,389,126 25,129,316 993,518,442 6,714,803 DEFERRED OUTFLOWS OF RESOURCES 8,558,112 844,248 9,402,360 34,455 Total assets and deferred outflows of resources 976,947,238 25,973,564 1,002,920,802 6,749,258 LIABILITIES Current liabilities: Accounts payable and accrued liabilities 16,549,906 844,447 17,394,353 346,261 Accrued interest payable 34,214 1 34,215 - Current portion of compensated absences 1,071,812 139,159 1,210,971 1,642 Current portion of long-term obligations 14,838,912 50 14,838,962 - Deposits 1,812,384 30,000 1,842,384 - Workers' compensation claims payable ---237,899 Health care benefits payable --- 2,703,312 Property and casualty claims payable ---497,846 Total current liabilities 34,307,228 1,013,657 35,320,885 3,786,960 Noncurrent liabilities: Accrued landfill postclosure care costs - 5,509,035 5,509,035 - Noncurrent portion of compensated absences 687,078 66,731 753,809 - Net OPEB liability 9,586,121 1,444,484 11,030,605 65,658 Net pension liability, LGERS 8,012,582 990,015 9,002,597 38,421 Net pension liability, separation allowance 894,607 31,950 926,557 - Noncurrent portion of long-term obligations 423,986,962 2,112 423,989,074 - Total noncurrent liabilities 443,167,350 8,044,327 451,211,677 104,079 Total liabilities 477,474,578 9,057,984 486,532,562 3,891,039 DEFERRED INFLOWS OF RESOURCES 4,336,614 608,399 4,945,013 27,342 Total liabilities and deferred inflows of resources 481,811,192 9,666,383 491,477,575 3,918,381 NET POSITION Net investment in capital assets 301,730,312 6,632,509 308,362,821 - Restricted for debt service 295,332 -295,332 - Unrestricted 193,110,402 9,674,672 202,785,074 2,830,877 Total net position $495,136,046 $16,307,181 511,443,227 $2,830,877 Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds.(401,850) Net position of business-type activities $ 511,041,377 C-10 280 The notes to the financial statements are an integral part of this statement. Union County, North Carolina Exhibit I Statement of Revenues, Expenses, and Changes in Fund Net Position Proprietary Funds For the Year Ended June 30, 2025 Business-type Activities - Enterprise Funds Major Nonmajor Governmental Activities - Internal Water and Sewer Fund Solid Waste Fund Total Service Funds OPERATING REVENUES Charges for services $ 82,963,181 $ 13,306,696 $ 96,269,877 $- Disposal fees -695,701 695,701 - Interfund charges and employee contributions --- 29,616,319 Miscellaneous revenue 3,746 -3,746 - Other operating revenue 1,749,887 65,007 1,814,894 44 Total operating revenues 84,716,814 14,067,404 98,784,218 29,616,363 OPERATING EXPENSES Personnel 26,330,173 3,589,321 29,919,494 116,935 Operating expenses 26,207,287 8,439,259 34,646,546 2,829,100 Depreciation and amortization 34,421,295 627,043 35,048,338 - Landfill closure -136,054 136,054 - Worker's compensation claims ---(79,491) Health benefit claims and premiums --- 29,004,263 Property and casualty claims and premiums --- 1,906,886 Total operating expenses 86,958,755 12,791,677 99,750,432 33,777,693 Operating income (2,241,941)1,275,727 (966,214)(4,161,330) NONOPERATING REVENUES (EXPENSES) Investment earnings 6,942,572 622,618 7,565,190 285,831 Intergovernmental 30,451,873 20,479 30,472,352 - Sale of capital assets 108,311 3,198 111,509 - Interest on long-term debt (12,262,190)- (12,262,190)- Loss on investment in joint venture (978,448)- (978,448)- Total nonoperating revenue (expenses)24,262,118 646,295 24,908,413 285,831 Income (loss) before contributions and transfers 22,020,177 1,922,022 23,942,199 (3,875,499) Transfers from General Fund -650,000 650,000 - Transfer from special revenue fund 4,902,476 - 4,902,476 - Capital contributions - cash-other 430,661 -430,661 - Capital contributions - system development fees 11,535,872 - 11,535,872 - Capital contributions - non-cash 21,448,484 - 21,448,484 - Change in net position 60,337,670 2,572,022 62,909,692 (3,875,499) NET POSITION Beginning 434,798,376 13,735,159 448,533,535 6,706,376 Ending $495,136,046 $16,307,181 $511,443,227 $2,830,877 Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds (537,266) Change in net position of business-type activities $ 62,372,426 C-11 281 Union County, North Carolina Statement of Cash Flows Proprietary Funds For the Year Ended June 30, 2025 Governmental Activities - Major Nonmajor Internal Water and Solid Waste Service Sewer Fund Fund Total Funds OPERATING ACTIVITIES Cash received from customers for services 70,015,871$ 13,227,013$ 83,242,884$ 28,250,160$ Other operating revenue 32,205,506 760,708 32,966,214 - Cash paid to employees (19,683,573) (2,676,464) (22,360,037) (94,109) Cash paid for goods and services (30,150,191) (9,685,282) (39,835,473) (33,108,683) Net cash provided by operating activities 52,387,613 1,625,975 54,013,588 (4,952,632) NONCAPITAL FINANCING ACTIVITIES Transfers from other funds 4,902,476 650,000 5,552,476 - Net cash provided (used) by noncapital financing activities 4,902,476 650,000 5,552,476 - CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from sale of capital assets 115,522 3,198 118,720 - Proceeds from system development fees 11,535,872 - 11,535,872 - Proceeds from developer contributions 430,661 - 430,661 - Proceeds from state grant - 20,479 20,479 - Payments on revenue bond debt (11,970,000) - (11,970,000) - Interest paid on bonds and other debt (13,722,050) - (13,722,050) - Payment of retainage payable (658,590) (164,687) (823,277) - Acquisition and construction of capital assets (51,489,760) (443,012) (51,932,772) - Net cash used by capital and related financing activities (65,758,345) (584,022) (66,342,367) - INVESTING ACTIVITIES Investment earnings 6,942,572 622,618 7,565,190 285,831 Net cash provided by investing activities 6,942,572 622,618 7,565,190 285,831 Net change in cash and investments (1,525,684) 2,314,571 788,887 (4,666,801) CASH AND INVESTMENTS Beginning of year 176,728,849 14,891,896 191,620,745 10,009,632 End of year 175,203,165$ 17,206,467$ 192,409,632$ 5,342,831$ Reconciliation of cash and investments to the Statement of Net Position: Cash and investments 156,522,504$ 15,548,860$ 172,071,364$ 5,342,831$ Cash and investments, noncurrent 16,572,945 1,627,607 18,200,552 - Cash and investments, restricted assets 295,332 - 295,332 - Cash and investments, restricted assets-deposits 1,812,384 30,000 1,842,384 - Total Statement of Net Position cash and cash equivalents 175,203,165$ 17,206,467$ 192,409,632$ 5,342,831$ Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income 28,209,932$ 1,275,727$ 29,485,659$ (4,161,330)$ Depreciation 33,915,354$ 626,073$ 34,541,427$ -$ Amortization 505,941 970 506,911 - Provision for uncollectible accounts 691,371 - 691,371 - Landfill closure and post closure care costs - 136,054 136,054 - Change in assets, deferred outflows, liabilities and deferred inflows: Accounts receivable (net)(13,781,277) (68,433) (13,849,710) (1,366,203) Accrued interest payable 7,382 - 7,382 - Inventories 525,686 - 525,686 - Deferred outflows of resources - LGERS 662,008 72,173 734,181 24,461 Deferred outflows of resources - OPEB 1,830,730 344,609 2,175,339 15,864 Deferred outflows of resources - Sep. Allow.34,625 11,918 46,543 - Accounts payable and accrued liabilities (3,933,438) (1,170,620) (5,104,058) 552,288 Deposits 142,596 (11,250) 131,346 - Net pension liability, LGERS (67,866) 7,443 (60,423) (35,340) Net OPEB liability 1,324,354 53,388 1,377,742 2,000 Net pension liability, separation allowance (15,325) (33,045) (48,370) - Compensated absences payable 629,747 68,312 698,059 1,642 Deferred inflows of resources - LGERS 73,599 9,260 82,859 (16) Deferred inflows of resources - OPEB 2,248,348 309,905 2,558,253 14,002 Deferred inflows of resources - Sep. Allow.(21,418) (5,527) (26,945) - Lease liability (19,413) (982) (20,395) - Subscription liability (575,323) - (575,323) - Total adjustments 24,177,681 350,248 24,527,929 (791,302) Net cash provided by operating activities 52,387,613$ 1,625,975$ 54,013,588$ (4,952,632)$ Noncash investing, capital, and financing activities: Loss on investment in joint venture 978,448$ -$ 978,448$ -$ Capital contributions (non-cash) 21,448,484$ -$ 21,448,484$ -$ Subscription asset acquired under GASB 96 1,248,928$ -$ 1,248,928$ -$ Subscription liability recognized under GASB 96 1,248,928$ -$ 1,248,928$ -$ Retainage payable incurred on capital projects 1,801,501$ -$ 1,801,501$ -$ Exhibit J Business-type Activities - Enterprise Funds Adjustments to reconcile operating income (loss) to net cash provided by operating activities: C-12 282 The notes to the financial statements are an integral part of this statement. Union County, North Carolina Exhibit K Statement of Fiduciary Net Position Fiduciary Funds June 30, 2025 Pension Trust Funds Custodial Funds ASSETS Cash and cash equivalents $- $ 815,736 Investments: State Treasurer's Office OPEB Trust 79,244,995 - Separation Allowance Trust Fund 7,846,161 - Total assets 87,091,156 815,736 LIABILITIES Accounts payable and accrued liabilities 15,121 - Total liabilities 15,121 - NET POSITION Restricted for: State Treasurer's Office OPEB Trust 79,244,995 - Separation Allowance Trust Fund 7,831,040 - Individuals, organizations, and other governments -815,736 Total net position $87,076,035 $815,736 C-13 283 Union County, North Carolina Exhibit L Statement of Changes in Fiduciary Net Position Fiduciary Funds - Pension Trust Funds For the Year Ended June 30, 2025 Pension Trust Funds Custodial Funds ADDITIONS Ad valorem taxes for other governments $ -$ 31,633,853 Collections on behalf of inmates -789,600 Employer contributions 7,468,763 - Investment income Net appreciation in fair value of investments 6,982,086 - Interest 1,024,612 - Dividends 3,507 - Total investment income 8,010,205 - Investment expense (7,153) - Net investment income 8,003,052 - Total additions 15,471,815 32,423,453 DEDUCTIONS Benefits 6,259,921 - Due to program participants -31,514,514 Payments on behalf of inmates -775,778 Total Deductions 6,259,921 32,290,292 Change in net position 9,211,894 133,161 NET POSITION Beginning 77,864,141 682,575 Ending $ 87,076,035 $ 815,736 C-14 284 Union County, North Carolina Notes to the Financial Statements For the Year Ended June 30, 2025 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies of Union County, North Carolina (the "County") and its component units conform to generally accepted accounting principles (GAAP) as applicable to governments. The following is a summary of the more significant accounting policies: A. Reporting Entity The County, which is governed by a five-member board of commissioners, is one of the 100 counties established in North Carolina under North Carolina General Statute 153A-10 (hereinafter references to the North Carolina General Statutes will be cited as G.S.). As required by generally accepted accounting principles, these financial statements present the County and its component units, legally separate entities for which the County is financially accountable. The County has determined that it has three blended component units, although legally separate entities, which are, in substance, a part of the County’s operations. Union County Industrial Facilities and Pollution Control Financing Authority Union County Industrial Facilities and Pollution Control Financing Authority ("Authority") is a component unit of the County and exists to issue revenue bond debt of private business for economic development purposes. The Authority is governed by a seven-member board, all of whom are appointed by the County Board of Commissioners ("Board"). The Board can remove any Authority member with or without cause. The Authority has no financial transactions or account balances; therefore, it is not presented in the basic financial statements. The Authority does not issue separate financial statements. Union County Public Facilities Corporation The Union County Public Facilities Corporation (the “Corporation”) is a component unit of the County and exists to issue or refund certain types of debt. The Corporation is governed by a three-member board, all of whom are appointed by the Union County Board of Commissioners. The Board of Commissioners also retains the authority to remove any member of the Corporation’s board, with or without cause. The Authority has no financial transactions or account balances; therefore, it is not presented in the basic financial statements. The Authority does not issue separate financial statements. Union County Water and Sewer District Union County Water and Sewer District (the “District”) is a municipal corporation created on January 3, 2017, pursuant to the authority set forth in Article 6 of Chapter 162A of the North Carolina General Statutes. Pursuant to generally accepted accounting principles, the District is considered a blended component unit of Union County. The governing body of the District is the Union County Water and Sewer District Board of Governors (“Board of Governors”). Pursuant to N.C.G.S. § 162A-9, the Board of Governors, as the District’s governing body, is the Union County Board of Commissioners. The District is subject to the Local Government and Fiscal Control Act. The District has operated the County’s Water and Sewer system operations under the name Union County Public Works, setting certain rate and fee schedules, and performing other functions as set forth in an interlocal agreement between the District and the County (approved by the Board of County Commissioners on February 20, 2017, and the District’s Board of Governors on April 17, 2017). During C-15 285 the October 17, 2022, Union County Board of Commissioners meeting the Board adopted a resolution to abolish the Union County Water and Sewer District as of July 1, 2023 and was closed off the general ledger in fiscal year 2024. The fiscal year 2025 statements will only show this Budget and Actual statement for comparative information for the year ending June 30, 2024. B. Basis of Presentation Government-Wide Statements: The statement of net position and the statement of activities display information about the primary government net position (Union County). These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. Interfund activities between the governmental activities and the business-type activities have not been eliminated. These statements distinguish between the governmental and business-type activities of the County. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties. The statement of activities presents a comparison between direct expenses and program revenues for the different business-type activities of the County and for each function of the County’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Indirect expense allocations that have been made in the funds have been reversed for the statement of activities. Program revenues include (a) fees and charges paid by the recipients of goods or services offered by the programs and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues. Fund Financial Statements: The fund financial statements provide information about the County’s funds, including its fiduciary funds. Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental funds are aggregated and reported as non-major funds. Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Non-operating revenues, such as subsidies, result from non-exchange transactions. Other non-operating revenues, such as investment earnings, are ancillary activities. The County reports the following major governmental funds: General Fund – This is the County’s primary operating fund. The General Fund accounts for all financial resources of the general government except those that are required to be accounted for in another fund. he primary revenue sources are ad valorem taxes, sales taxes, federal and state grants, and various other taxes and licenses. The primary expenditures are for general government, public safety, human services, education and debt service. The General Fund includes the Debt Service Budgetary Fund, Education Operating Budgetary Fund, Education Debt Service Budgetary Fund and the Economic Development Fund. Portions of the county-wide tax rate are also budgeted to the Debt Service Budgetary Fund and Education Debt Service Budgetary Fund to cover principal payments, interest payments and service fees on general obligation bonds approved by voters. The Economic Development fund was created to appropriate funding for economic development debt service requirements and future economic development projects. General Capital Project Fund – The sources of this fund are primarily transfers from the General Fund and general obligation bonds which are expended for capital asset acquisition, improvement and construction of various governmental projects, and funds for recurring capital contributions for educational purposes and facilities. C-16 286 General Special Revenue Fund – The sources of this fund are primarily revenues from multi-year special revenues such as federal and state grants or special purpose revenues. The fund also accounts for the transactions related to the American Rescue Plan Funds. The County reports the following major enterprise fund: Water and Sewer Fund – This fund accounts for the County’s water and sewer operations. The Water and Sewer Capital Project Fund and the Union County Water and Sewer System Development Fees Capital Reserve Fund are consolidated with the Water and Sewer Fund (the operating fund) for financial reporting purposes. The County reports the following nonmajor enterprise fund: Solid Waste Fund – The Solid Waste Fund accounts for the County’s solid waste operations. The Solid Waste Capital Reserve Fund is a reserve established by the County to accumulate the funds necessary to cover the post closure care costs that will be incurred by the landfill in the future. The Solid Waste Capital Reserve Fund is consolidated with the Solid Waste Fund (the operating fund) for financial reporting purposes. Additionally, the County reports the following fund types: Special Revenue Funds - Special Revenue Funds account for specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditures for specified purposes. The County maintains twenty-seven Special Revenue Funds including eighteen Fire District Funds, the Fee Supported Fire Districts Fund, the Emergency Telephone System Fund, the General Special Revenue Fund, the DSS Representative Payee Fund, the Automation Enhancement Fund, the Fines and Forfeitures Fund, the Civil Fees Fund, the Opioid Settlement Fund and the Reappraisal Fund. Capital Project Funds - Capital Project Funds account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds). Proprietary Funds are used to account for the County’s business-type activities. The County reports the Water and Sewer Fund as a major enterprise fund, and the Solid Waste Fund as non-major enterprise fund. Proprietary funds also include the following fund types: Internal Service Funds - Internal Service Funds account for the financing of goods or services provided by one department or agency to other departments or agencies of the government, on a cost reimbursement basis. The County has three Internal Service Funds: the Health Benefits Fund (which includes dental benefits), the Workers’ Compensation Fund, and the Property and Casualty Fund. The Health Benefits Fund accounts for the accumulation and allocation of costs associated with insurance for employee, retirees (under 65 years of age), and family medical and dental claims. The Workers’ Compensation Fund accounts for the costs associated with workers’ compensation claims. The Property and Casualty Fund, acting as a self-insurance fund for property and casualty claims, provides for premium payments and losses. County departments contribute funding to the Property and Casualty Fund through an allocation or internal service charge based on the individual department's relative risk of loss and its proportional cost of premiums. Fiduciary Funds account for the assets held by the County in a trustee capacity or as an agent for individuals, private organizations, other governmental units and/or other funds. Fiduciary Funds include the following funds: Pension Trust Fund - The County maintains two Pension Trust Funds - the Special Separation Allowance Fund and the Other Post-employment Retiree Healthcare Benefits (OPEB) Fund. Pension C-17 287 Trust Funds are used to report resources that are required to be held in trust for the members and beneficiaries of defined benefit pension plans, defined contribution plans, or other post-employment benefit plans. The Special Separation Allowance Fund is a single-employer, public employee retirement system. The resources in the Special Separation Allowance Fund have been set aside to pay future obligation of the Special Separation Allowance and are held in a trust that is required by GAAP. For reporting purposes, the measurement date for the Special Separation Allowance Trust is December 31st. The resolution to establish the Separation Allowance Trust was approved by the Board of County Commissioners and funded in June 2017 for the fiscal year ending June 30, 2017 (reporting date). The Other Post-employment Retiree Healthcare Benefits Fund accounts for a portion of the County’s contributions to the net OPEB obligation for healthcare coverage provided to qualified retirees. Custodial Funds - These funds are custodial in nature and uses the economic resources measurement focus. Custodial Funds are used to account for assets the County holds on behalf of others. The County maintains three Custodial Funds: the Jail Inmate Fund, which accounts for monies deposited and held for individual inmates in the Union County Jail; the Municipal Tax Collection Fund, which accounts for registered motor vehicle property taxes that are billed and collected by the County for various municipalities within the County; and the Gross Rental Receipts Tax Fund, which accounts for municipalities that levy a local tax on gross receipts derived from the short-term lease or rental of vehicles at retail to the general public, which serves as a substitute to the ad valorem tax previously levied on such property. C. Measurement Focus and Basis of Accounting In accordance with North Carolina General Statutes, all funds of the County are maintained during the year using the modified accrual basis of accounting. Government-Wide, Proprietary, Fiduciary Fund and Custodial Financial Statements. The government- wide, proprietary fiduciary and custodial fund financial statements are reported using the economic resources measurement focus. The government-wide, proprietary fund and fiduciary fund financial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Non-exchange transactions, in which the County gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than program revenues. Likewise, general revenues include all taxes. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the Water and Sewer Fund, Solid Waste Fund and the government’s internal service funds are charges to customers for sales and services. Operating expenses for enterprise funds and internal service funds include the cost of sales and services, administrative expenses, and depreciation/amortization on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. Governmental Fund Financial Statements. Governmental Funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have C-18 288 matured. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and acquisitions under capital leases and IT subscriptions are reported as other financing sources. The County considers all revenues available if they are collected within 90 days after year-end, except for property taxes. Ad valorem property taxes are not accrued as revenue because the amount is not susceptible to accrual. At June 30, taxes receivable for property other than motor vehicles are materially past due and are not considered to be an available resource to finance the operations of the current year. Those revenues susceptible to accrual are sales taxes and certain intergovernmental revenues, both collected and held by the state at year-end on behalf of the County. Intergovernmental revenues and sales and services are not susceptible to accrual because generally they are not measurable until received in cash. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been satisfied. Under the terms of grant agreements, the County funds certain programs by a combination of specific cost-reimbursement grants, categorical block grants, and general revenues. Thus when program expenses are incurred, there are both restricted and unrestricted net position available to finance the program. It is the County’s policy to first apply cost-reimbursement grant resources to such programs, followed by categorical block grants, and then by general revenues. D. Budgetary Data The County’s budgets are adopted as required by the North Carolina General Statutes. An annual budget is adopted for the General Fund, Allens Crossroad Fire District, Bakers Fire District, Beaver Lane Fire District, Fairview Fire District, Griffith Road Fire District, Hemby Bridge Fire District, Jackson Fire District, Lanes Creek Fire District, New Salem Fire District, Providence Fire District, Sandy Ridge Fire District, Springs Fire District, Stack Road Fire District, Stallings Fire District, Unionville Fire District, Waxhaw Fire District, Wesley Chapel Fire District, Wingate Fire District, Fee Supported Fire Districts, Emergency Telephone System, DSS Representative Payee Fund, Automation Enhancement Special Revenue Fund, Fines and Forfeitures Fund, Reappraisal Fund and Civil Fees Fund; Business Type Activity Funds (operating funds), Pension Trust, and Internal Service Funds. All annual appropriations lapse at fiscal year end. Project ordinances (multi-year budgets) are adopted for the General Special Revenue Fund, Opioid Settlement Special Revenue Fund, General Capital Project Fund, the Solid Waste Capital Project Fund, and the Water and Sewer Capital Projects Fund which is consolidated with the Water and Sewer Fund (enterprise operating fund) for reporting purposes. All budgets are prepared using the modified accrual basis of accounting. Expenditures may not legally exceed appropriations at the function level for the General Fund; at the fund level for Special Revenue and Enterprise Funds; and at the program level for the Capital Projects Fund. The County Manager is authorized by resolution to transfer appropriations between function appropriations, within the same fund, without limitation. The County Manager is also authorized to transfer personnel compensation pay plan adjustments, limited to the amount approved by the Board of County Commissioners in the original budget ordinance for the fiscal year, and insurance appropriations both contained in non-departmental to the benefiting departments without limitation. The County Manager is authorized to appropriate funds identified as restrictions or assignments of fund balance as reflected in the financial statements. The County Manager is also authorized to appropriate funds for grant applications authorized by or grant agreements accepted by the governing body thereby increasing the total appropriation for the fund. The County Manager reports to the governing body all budget ordinance transfers, appropriations and adjustments on a monthly basis. During the year, several budget amendments to the original budget became necessary. Budget data presented in the financial statements represent the final authorized amounts as of June 30, 2025. The budget ordinance must be adopted by July 1 of the fiscal year or the governing board must adopt an interim budget that covers that time until the annual ordinance can be adopted. C-19 289 E. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position/Fund Balance 1. Deposits and Investments All deposits of the County are made in board-designated official depositories and are secured as required by G.S. 159-31. The County may designate as an official depository any bank or savings association whose principal office is located in North Carolina. Also, the County may establish time deposit accounts such as NOW and SuperNOW accounts, money market accounts and certificates of deposit. State law [G.S. 159-30(c)] authorizes the County to invest in obligations of the United States or obligations fully guaranteed both as to principal and interest by the United States, obligations of the State of North Carolina, bonds and notes of any North Carolina local government or public authority, obligations of certain non-guaranteed federal agencies, certain high quality issues of commercial paper and bankers' acceptances, and the North Carolina Capital Management Trust ("NCCMT"). General Statute 159-30.1 allows the County to establish an Other Post-employment Benefit (OPEB) Trust managed by the staff of the Department of the State Treasurer and operated in accordance with State laws and regulations. It is not registered with the SEC and G.S. 159-30(g) allows the County to make contributions to the Trust. The State Treasurer, in their discretion, may invest the proceeds in equities of certain publicly held companies and long or short term fixed income investments as detailed in G.S. 147-69.2(b)(1-6) and (8). Funds submitted are managed in three different sub-funds: the State Treasurer’s Short Term Investment Fund (STIF) consisting of short to intermediate treasuries, agencies and corporate issues authorized by G.S. 147-69.1, the Bond Index Fund (BIF) consisting of high quality debt securities eligible under G.S. 147-69.2(b)(1)-(6), and BlackRock’s MSCI ACWI EQ Index Non- Lendable Class B Fund authorized under G.S 147-69.2(b)(8). At June 30, 2025 Union County's Irrevocable OPEB Trust had $79,244,995 invested in the Ancillary Governmental Participant Investment Program (AGPIP) established by the NC Department of State Treasurer (NCDST), pursuant to G.S. 159-30.1. The AGPIP Program may invest in public equities and both long-term and short-term fixed income obligations as determined by the State Treasurer pursuant to the General Statutes. At year-end, the Union County’s Irrevocable OPEB Trust was invested as follows: Short Term Investment Fund (STIF) 25%, which is reported as cash and cash equivalents; Bond Index Fund (BIF) 40% and Equity Index Fund (EIF) 35% (the equities were split with 64.67% in domestic securities and 35.33% in international securities). At June 30, 2025 Union County's Separation Allowance Trust had $7,846,161 invested in the Ancillary Governmental Participant Investment Program (AGPIP) established by the NC Department of State Treasurer (NCDST), pursuant to G.S. 159-30.1. The AGPIP Program may invest in public equities and both long-term and short-term fixed income obligations as determined by the State Treasurer pursuant to the General Statutes. At year-end, the Union County’s Separation Allowance Trust was invested as follows: Short Term Investment Fund (STIF) 100%, which is reported as cash and cash equivalents. The County’s investments are carried at fair value as determined by quoted market prices. The North Carolina Local Government Investment Pool (NCLGIP) and North Carolina Capital Management Trust (NCCMT) is a SEC registered money market mutual fund allowable by G.S. 159- 30(c)8. The NCCMT Government Portfolio, which invests in treasuries and governmental agencies, is a money market mutual fund (2a-7) and maintains an AAAm rating from S&P and AAAmf by Moody's Investor Service. The NCCMT Government Portfolio is reported at fair value. Ownership of the STIF is determined on a fair market valuation basis as of fiscal year-end in accordance with the STIF operation procedures. TIF investments are valued by the custodian using Level 2 inputs which in this case involves inputs - other than quoted prices - included within Level 1 that are either directly or indirectly observable for the asset or liability. The STIF is valued at $1 per share. The STIF portfolio is unrated and had a weighted average maturity at June 30, 2025 of 2.1 years. Under the C-20 290 authority of G.S. 147-69.3, no unrealized gains or losses of the STIF are distributed to participants of the fund. Ownership of the BIF is determined monthly at fair value using the same Level 2 inputs as the STIF and is based upon units of participation. Units of participation are calculated monthly based upon inflows and outflows as well as allocations of net earnings. On June 30, 2025 the BIF, which does not have a credit rating, was valued at $1 per unit and had an average maturity of 8.11 years. The BlackRock’s MSCI ACWI EQ Index Non-Lendable Class B fund, authorized under G.S. 147- 69.2(b)(8), is a common trust fund considered to be commingled in nature. The Fund’s fair value is the number of shares times the net asset value as determined by a third party. At June 30, 2025, the fair value of the funds was $44.333857 per share. Fair value for this Blackrock fund is determined using Level 1 inputs which are directly observable, quoted prices (unadjusted) in active markets for identical assets or liabilities. Cash and Investments The County pools monies from several funds, except the Social Services Fund, Sheriff's Civil Fee Fund and the Jail Inmate Fund to facilitate disbursement and investment and to maximize investment income. Therefore, all cash and investments are essentially demand deposits and are considered cash and cash equivalents. The County considers demand deposits and investments with a maturity date of ninety days or less at time of purchase to be cash and cash equivalents. 2. Restricted Assets The unexpended debt proceeds of the General Fund and the Water and Sewer Fund are due to bonds issued by the County which are classified as restricted assets because their use is completely restricted to the purpose for which the bonds were originally issued. Customer deposits held by the County before any services are supplied and those held as account security deposits are restricted to the services for which the deposits were collected. The restricted assets of the General Capital Project Fund are unexpended recurring capital contributions, from the General Fund, for educational purposes and facilities of the Union County Board of Education. he restricted assets of the General Special Revenue Fund and the Opioid Settlement Fund are unexpended funds, which are restricted for the purpose of drug enforcement programs and other multi-year grant programs. C-21 291 Restricted Cash and Investments Governmental Activities: General Capital Project Fund 2019A general obligation bond construction $ 6,871,700 General Capital Project Fund 2019B general obligation bond construction 208,852 General Capital Project Fund 2019C general obligation bond construction 2,697,162 General Capital Project Fund 2022 general obligation bond construction 8,353,782 General Capital Project Fund 2023 general obligation bond construction 40,774,505 General Special Revenue Fund American Rescue Plan Act Funding 15,134,924 Opioid Settlement Fund-Other Governmental Funds Opioid Settlement Funds 3,667,155 General Fund Security Deposits 588,687 78,296,767 Business-Type Activities: Water and Sewer Fund 2015 revenue bond debt service reserve 18,118 Water and Sewer Fund 2017 revenue bond debt service reserve 49,056 Water and Sewer Fund 2019A revenue bond debt service reserve 56,364 Water and Sewer Fund 2021 revenue bond debt service reserve 171,794 Water and Sewer Fund Customer deposits 1,812,384 2,107,716 Solid Waste Fund Customer deposits 30,000 Total Restricted Cash and Investments $ 80,434,483 3. Ad Valorem Taxes Receivable and Deferred Revenues In accordance with G.S. 105-347 and G.S. 159-13(a), the County levies ad valorem taxes on property, other than motor vehicles, on July 1, the beginning of the fiscal year. These taxes are due on September 1 (lien date); however, interest and penalties do not accrue until the following January 6, when property taxes attach as enforceable liens. The taxes are based on the assessed values as of January 1, 2024. 4. Lease Receivable The County's lease receivable is measured at the present value of lease payments expected to be received during the lease term. A deferred inflow of resources is recorded at the initiation of the lease in an amount equal to the initial recording of the lease receivable. The deferred inflow of resources is recognized on a straight-line basis over the term of the lease. Any variable payments are reported as inflows when received. 5. Allowances for Doubtful Accounts All receivables that historically experience uncollectible accounts are shown net of an allowance for doubtful accounts. This amount is estimated by analyzing the percentage of receivables that were written off in prior years. 6. Inventories and Prepaid Items The inventories of the County are valued at cost (first-in, first-out), which approximates market. The inventory of the County's Enterprise Funds consists of materials and supplies held for consumption. The cost is recorded as an expense when the inventory is consumed. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures as used rather than when purchased. C-22 292 Capital Assets Purchased or constructed capital assets are recorded at historical cost or estimated historical cost. Donated capital assets are recorded at acquisition value at the date of donation. Capital assets, which include property, plant, intangible assets, right to use leases, right to use subscription based information technology, and equipment, are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $10,000 (amount not rounded) and an estimated useful life in excess of two years. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. The County has set a capitalization threshold to recognize the right to use lease and subscriptions assets that have a total asset balance of $100,000 or more. The County holds title to certain Union County Board of Education properties that have not been included in the County’s capital assets. The properties have been deeded to the County to permit installment purchase financing of acquisition and construction costs and to permit the County to receive refunds of sales tax paid for construction costs. Agreements between the County and the Board of Education give the Board of Education full use of the facilities, full responsibility for maintenance of the facilities, and provide that the County will convey title to the property back to the Board of Education, once all restrictions of the financing agreements and all sales tax reimbursement requirements have been met. The properties are reflected as capital assets in the financial statements of the Union County Board of Education. Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed. Capital assets are depreciated using the straight-line method over the following estimated useful lives: Years Furniture and equipment 5-10 Computer software (intangible) 5-10 Vehicles 4-5 Land Improvements 20-30 Buildings 25-40 Building Improvements 7-30 Plant Distribution, Collection 25 Water rights (intangible) 40 The right to use assets are initially measured at an amount equal to the initial measurement of the related liability plus any payments made prior to the term, less any incentives, and plus ancillary charges necessary to place the underlying asset into service. The right to use assets are amortized on a straight- line basis over the life of the related arrangement. 7. Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflow of resources. This separate financial statement element, Deferred Outflows of Resources, represents a consumption of net assets that applies to future periods and so will not be recognized as an expense or expenditure until then. In addition to liabilities, the statement of financial position can also report a separate section for deferred inflows of resources. This separate financial statement element, Deferred Inflows of Resources, represents an acquisition of net assets that applies to future periods and so will not be recognized as revenue until then. C-23 293 8. Long-term Obligations (Debt) In the government-wide financial statements and in the proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net position. The Water and Sewer Fund’s revenue bond and general obligation bond debt service requirements are being met by water and sewer revenues, but the County’s taxing power is pledged to make the general obligation debt service payments if water and sewer revenues should ever be insufficient. In the fund financial statements for governmental fund types, the face amount of debt issued is reported as other financing sources. 9. Compensated Absences The County recognizes a liability for compensated absences for leave time that (1) has been earned for services previously rendered by employees, (2) accumulates and is allowed to be carried over to subsequent years, and (3) is more likely than not to be used as time off or settled (for example paid in cash to the employee) during or upon separation from employment. Based on the criteria listed, three types of leave qualify for liability recognition for compensated absences - compensatory time, vacation, and sick leave. The liability for compensated absences is reported as incurred in the government-wide and proprietary fund financial statements. A liability for compensated absences is recorded in the governmental funds only if the liability has matured because an employee resigns or retires. The liability for compensated absences includes salary-related benefits, where applicable. Compensatory Time The compensatory time policy for overtime hours worked provides for time off in lieu of immediate overtime pay for covered nonexempt employees at the option of the County Manager. Time off may be accrued at the rate of one and one-half hours for each hour of overtime worked. The maximum compensatory time that may be accrued by an eligible employee shall be 480 hours (320 actual overtime hours) for nonexempt law enforcement and detention employees and 240 hours (160 actual overtime hours) for all other nonexempt employees. Once the maximums have been met, overtime compensation will be paid for any additional overtime hours worked. Vacation leave, holiday leave and compensatory time are fully vested when earned. Vacation The vacation policy of the County provides for the accumulation of up to thirty (30) days earned vacation leave which are eligible for payment at the employee's current pay rate upon separation from employment. Sick Leave The County's sick leave policy provides for an unlimited accumulation of earned but unused sick leave. All sick leave lapses when employees leave the employ of the County and, upon separation from service, no monetary obligation exists. However, a liability for estimated value of sick leave that will be used by employees as time off is included in the liability for compensated absences. 10. Opioid Settlement Funds In April 2022, drug manufacturer Johnson & Johnson, and three drug distributors, McKesson, AmerisourceBergen, and Cardinal Health, finalized a $26 billion-dollar nationwide settlement related to multiple opioid lawsuits. These funds will be disbursed to each participating state over an 18-year period according to an allocation agreement reached with all participating states. The majority of these funds are intended for opioid abatement, and the distribution of the funds will be front loaded. C-24 294 North Carolina’s Memorandum of Agreement (MOA) between the state and local governments for the settlement funds allocates the funds as follows: • 15% directly to the State (“State Abatement Fund”) • 80% to abatement funds established by Local Governments (“Local Abatement Funds”) • 5% to a County Incentive Fund. Per the terms of the MOA, the County created a special revenue fund, the Opioid Settlement Fund, to account for these funds. All funds are to be used for opioid abatement and remediation activities. Funds are restricted until expended. As of June 30, 2025, funds of $1,740,004 have been expended. The MOA offered the County two options of expending the funds. The County opted for Option A, which allows the County to fund one or more high-impact strategies from a list of evidence-based strategies to combat the opioid epidemic. 11. Reimbursements for Pandemic-related Expenditures In FY 2021, the American Rescue Plan Act (ARPA) established the Coronavirus State and Local Fiscal Recovery Funds to support urgent COVID-19 response efforts and replace lost revenue for the eligible state, local, territorial, and tribal governments. The County was allocated $46,589,799 of fiscal recovery funds to be paid in two equal installments. The first installment of $23,294,900 was received in June 2021. The second installment was received in June 2022. County staff and the Board of Commissioners have elected to use $10,000,000 of the ARPA funds for revenue replacement, $13,539,197 for rehiring public sector staff, $3,602,313 for COVID mitigation, $17,498,289 in strategic investments in County services, and $1,950,000 in administration. 12. Net Position / Fund Balances Net Position Net position in government-wide and proprietary fund financial statements are classified as net investment in capital assets, restricted, and unrestricted. Restricted net position represent constraints on resources that are either externally imposed by creditors, grantors, contributors, or laws or regulations of other governments, or imposed by law through State statute. Fund Balances In the governmental fund financial statements, fund balance is composed of five classifications designed to disclose the hierarchy of constraints placed on how fund balance can be spent. The governmental fund types classify fund balances as follows: Non-spendable Fund Balance - This classification includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Inventories and Prepaid Balances - portion of fund balance that is not an available resource because it represents the year-end balance of ending inventories and prepaid balances, which are not spendable resources. Restricted Fund Balance - This classification includes revenue sources that are restricted to specific purposes externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or as imposed by law through constitutional provisions or enabling legislation. C-25 295 Restricted for Stabilization by State Statute - North Carolina G.S. 159-8 prohibits units of government from budgeting or spending a portion of their fund balance. This is one of several statutes enacted by the North Carolina State Legislature in the 1930's that was designed to improve and maintain the fiscal health of local government units. Restricted by State statute ("RSS"), is calculated at the end of each fiscal year for all annually budgeted funds. The calculation in G.S. 159-8(a) provides a formula for determining what portion of fund balance is available for appropriation. The amount of fund balance not available for appropriation is what is known as "restricted by State statute." Appropriated fund balance in any fund shall not exceed the sum of cash and investments minus the sum of liabilities, encumbrances, and deferred revenues arising from cash receipts, as those figures stand at the close of the fiscal year next preceding the budget." RSS is reduced by inventories and prepaids as they are classified as nonspendable. Outstanding Encumbrances are included within RSS. RSS is included as a component of Restricted Net position and Restricted fund balance on the face of the balance sheet. Restricted for Grants and Contributions - portion of fund balance that is restricted by revenue source as delineated in the following tables by function and purpose. Committed Fund Balance - Portion of fund balance that can only be used for specific purposes imposed by majority vote of the County’s Board of Commissioners. Any changes or removal of specific purposes requires majority action by the Board of Commissioners. Such formal action may be in the form of an ordinance and may only be modified or rescinded by a subsequent formal action. Committed for Reserves - General Fund - As part of the adopted budget ordinance, the Board of County Commissioners established a twenty percent fund balance reserve requirement. Twenty percent is based on the general fund expenditures excluding debt service payments. This commitment is reaffirmed annually in the County’s adopted budget ordinance. Assigned Fund Balance - portion of fund balance that the County governing board has budgeted. Subsequent year’s expenditures - portion of fund balance that is appropriated in the next year’s budget that is not already classified in restricted or committed. The governing body can approve these appropriations. Also, a resolution approved June 20, 2005 authorizes the County Manager, or his/her designee, to transfer appropriations between line item expenditures within a departmental appropriation and fund without limitation. The County Manager may also transfer amounts between departmental appropriations within the same fund. The County Manager is authorized to increase appropriations in the annual operating funds for carryovers representing contract balances, purchase order encumbrances and designations for special projects and purposes as reflected in the audit report. Assigned for General Capital Project Fund - portion of fund balance that has been budgeted by the board for various projects as delineated in the following table by function and purpose. Unassigned Fund Balance - portion of fund balance that has not been restricted, committed, or assigned to specific purposes or other funds. The General Fund is the only fund that reports a positive unassigned fund balance amount. The County’s standard practice when an expenditure is incurred for purposes which both restricted and unrestricted fund balance is available, the restricted funds should be spent first, followed in order by committed funds, then assigned funds, and finally unassigned funds, if available, unless the Board has provided otherwise in its commitment or assigned actions. C-26 296 The following table provides the detailed fund balance information for fund balance amounts in Exhibit C: Fund balances: Major Non-major General General Other Total General Capital Project Special Revenue Governmental Governmental Fund Fund Fund Funds Funds Nonspendable: Prepaid items $ 11,260 $ - $ - $ - $ 11,260 Restricted: Stabilization by State Statute 35,281,760 - - 1,593,151 36,874,911 General Government: Register of Deeds automation enhancement funds - - - 628,364 628,364 Tax Assessor Reappraisal funds - - - 100,000 100,000 Public Safety: Civil Fees agency - pass through - - - 22,133 22,133 Emergency management Catawba Nuclear grant funds - - 118,666 - 118,666 Emergency management admin - - 10,923 - 10,923 Communications PSAP funds - - - 842,887 842,887 Fire protection - - - 1,018,066 1,018,066 Law enforcement federal forfeited property funds - - 520,800 - 520,800 Law enforcement controlled substance tax funds - - 219,102 - 219,102 Law enforcement GHSP grant (Indian Trail) - - 48,129 - 48,129 Animal control - - 7,474 - 7,474 Economic and physical development: County-wide economic development grants - - 190,716 - 190,716 Cooperative extension service fee based programs' funds 153,636 - - - 153,636 Soil and Water conservation grant - - 11,792 - 11,792 Human Services: American Rescue Plan investment earnings - - 1,354,367 - 1,354,367 Child Health - - 694 - 694 COVID 19 - - 89,692 - 89,692 Medicaid cost settlement program funds 2,010,178 - - - 2,010,178 Opioid addiction treatment - - - 4,904,769 4,904,769 Social services contribution and donation programs' funds 19,945 - - - 19,945 Social services federal adoption assistance grant funds 498,261 - - - 498,261 Social services agency - pass through - - - 201,063 201,063 Transportation grant funds for purpose of purchasing vehicle 269,011 - 96,021 - 365,032 Veterans Services - - 18,289 - 18,289 Cultural and Recreational: ARPA - Library State Grant - - 9,050 - 9,050 Library contribution and donation program funds 22,006 - - - 22,006 Education: School regular capital outlay - 1,988,459 - - 1,988,459 School capital acquisition and construction projects - 59,764,599 - - 59,764,599 Committed: Twenty percent reserve policy - General Fund 76,746,600 - - - 76,746,600 Assigned: General Government: Board of Elections renovations - 202,378 - - 202,378 Cloud Migration - 360,000 - - 360,000 County facility operating capital - 928,386 - - 928,386 County facility repairs - 1,751,037 - - 1,751,037 Government Center Building Envelope Repairs - 912,935 - - 912,935 Government Center Electrical Infrastructure - 588,625 - - 588,625 Government Center Liebert unit replacement - 18,500 - - 18,500 Historic courthouse renovations - Phase I - 140,848 - - 140,848 Historic courthouse renovations - Phase II - 1,671,527 - - 1,671,527 Information technology infrastructure projects - 119,629 - - 119,629 Information technology phone system upgrade - 106,963 - - 106,963 Judicial center and government center renovations - 1,560,824 - - 1,560,824 Judicial Center server room split system - 66,145 - - 66,145 Network segmentation - 192,099 - - 192,099 Phone system replacement - 992,099 - - 992,099 Pictometry Ph 4 - 221,255 - - 221,255 Radio install shop - 19,426 - - 19,426 Security system upgrades - 372,767 - - 372,767 Storage area network - 128 - - 128 UCPS generator replacement - 2,255 - - 2,255 UPS infrastructure upgrades and replacements - 265,408 - - 265,408 UC Progress Building - 23,458 - - 23,458 Progress building generator install - 525,000 - - 525,000 UC Fueling Stations - 441,291 - - 441,291 Public Safety: Emergency management equipment - 4,286 - - 4,286 Emergency Services Complex - 130,813 - - 130,813 Emergency shelter electrical - 175,000 - - 175,000 Law enforcement animal shelter UPS system replacement - 30,000 - - 30,000 Law enforcement crime lab - 102,292 - - 102,292 Law enforcement jail expansion phase I - 1,838,439 - - 1,838,439 Law enforcement jail block renovations - 1,930,563 - - 1,930,563 Law enforcement jail commercial washer & dryer replacement - 76,057 - - 76,057 Law enforcement jail domestic water source - 65,000 - - 65,000 Law enforcement jail door controls and locks - 944,487 - - 944,487 Law enforcement jail generator replacement - 369,746 - - 369,746 Law enforcement jail rooftop HVAC replacement - 519,834 - - 519,834 Law enforcement sheriff's office R&R - 920,311 - - 920,311 Law enforcement sheriff's office renovation and expansion - 462,134 - - 462,134 Law enforcement sheriff's operating capital - 362,022 - - 362,022 P25 Simulcast TDMA conversion - 82,756 - - 82,756 Radio backhaul - 5,065 - - 5,065 C-27 297 Radio replacements - 45,910 45,910 Radio Microwave Replacement 225,656 225,656 Radio towers and microwave replacements - 1,605,553 - - 1,605,553 Radio towers HVAC - 49,200 - - 49,200 Short-term fire training needs - 1,418,905 - - 1,418,905 Union EMS capital projects - 2,268,222 - - 2,268,222 Volunteer Fire Department air packs - 433,117 - - 433,117 Economic and physical development: Ag Center generator - 330,760 - - 330,760 EDC BARN project - 8,054,132 - - 8,054,132 EDC Industrial Park - 80,494 - - 80,494 Planning NCDOT Projects - 1,196,250 - - 1,196,250 Education: SPCC 2024 IT Infrastructure - 500,000 - - 500,000 SPCC Aseptic Training Center - 1,076,000 - - 1,076,000 SPCC Book Store/Library Conversion - (27,176) (27,176) SPCC Braswell Building HVAC - 123,731 - - 123,731 SPCC camera system - 21,365 - - 21,365 SPCC campus improvement Ph 1 - 620,609 - - 620,609 SPCC parking - 345,000 - - 345,000 SPCC parking lot resurfacing - 467,100 - - 467,100 SPCC STEM building - 210,594 - - 210,594 SPCC Tyson driving pad - 1,912,730 - - 1,912,730 SPCC Center For Entrepreneurship - (2,228,298) - - (2,228,298) Cultural and Recreational: Libraries Main Library metal architectural panel replacement - 77,652 - - 77,652 Libraries Southwest Union Library - 294,339 - - 294,339 Parks and recreation Cane Creek Park campstore - 180,716 - - 180,716 Parks and Recreation Cane Creek Park renovation - 24,313 - - 24,313 Parks and recreation Event Center JHP - 882,460 - - 882,460 Parks and Recreation JHP amenities improvements - 480,500 - - 480,500 Parks and Rec R&R - 36,951 - - 36,951 UC Parks ADA Improvements - 350,000 - - 350,000 Jesse Helms Park Lighting - (6,794) - - (6,794) Nondepartmental pay-go-capital funds - 362,872 - - 362,872 Subsequent year's expenditures 12,516,923 - - 361,003 12,877,926 Unassigned 22,551,919 892,559 (46,947) - 23,397,531 Total $ 150,081,499 $ 103,560,268 $ 2,648,768 $ 9,671,436 $ 265,961,971 C-28 298 Under the terms of grant agreements, the County funds certain programs by a combination of specific cost-reimbursement grants, categorical block grants, and general revenues. Thus when program expenses are incurred, there are both restricted and unrestricted fund balances available to finance the program. It is the County’s policy to first apply cost-reimbursement grant resources to such programs, followed by categorical block grants, and then by general revenues. State law [G.S. 159-13(b)(16)] restricts the appropriation of fund balance to an amount not to exceed the sum of cash and investments minus the sum of liabilities, encumbrances and deferred revenues arising from cash receipts, as these amounts stand at the close of the fiscal year next preceding the budget year. Union County has adopted a minimum fund balance policy for the General Fund which instructs management to conduct the business of the County in such a manner that the fund balance policy level is at least equal to or greater than 20% of the adopted General Fund budgets. This policy is adopted annually on the adoption of the Budget Ordinance. Any portion of the General Fund unassigned fund balance above the fund balance policy level of 20% of the combined budgeted expenditures may be appropriated for one-time expenditures or to reduce long-term liabilities. The County has also adopted fund balance targets for the maintenance of adequate fund balance, which is necessary to provide working capital, funds for unanticipated expenditures, funds for capital expenditures in advance of their reimbursement from debt proceeds and other revenue sources. The Water and Sewer Operating Fund target fund balances are estimated at 365 days cash on hand, as measured by unrestricted cash and investments minus non-GAAP liabilities divided by operating expense. General Fund and Water and Sewer Operating Fund fund balances in excess of target levels will be transferred to capital reserve funds to provide equity resources to fund the County’s capital improvement plan or will be used to redeem outstanding debt. 15. Defined Benefit Pension and OPEB Plans The County participates in two cost-sharing, multiple-employer, defined benefit pension plans that are administered by the State; the Local Governmental Employees’ Retirement System ("LGERS") and the Registers of Deeds’ Supplemental Pension Fund ("RODSPF") collectively the “state-administered defined benefit pension plans”. The County also administers a single employer defined benefit plan; the Special Separation Allowance (for Law Enforcement and eligible General class employees) and a single employer defined benefit plan;the Other Post-employment Retiree Healthcare Benefits plan (OPEB). For purposes of measuring the net pension asset or liability, deferred outflows of resources and deferred inflows of resources related to pensions and pension expense, information about the fiduciary net positions of the state-administered defined benefit pension plans and additions to/deductions from the state-administered defined benefit pension plans’ fiduciary net positions have been determined on the same basis as they are reported by the state-administered defined benefit pension plans. For this purpose, plan member contributions are recognized in the period in which the contributions are due. The County’s employer contributions are recognized when due and the County has a legal requirement to provide the contributions. Benefits and refunds are recognized when due and payable in accordance with the terms of the state-administered defined benefit pension plans. Investments are reported at fair value. C-29 299 NOTE 2 - RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS A. Explanation of certain differences between the governmental fund balance sheet and the government-wide statement of net position. The governmental fund balance sheet includes reconciliation between fund balance - total governmental funds and net position – governmental activities as reported in the government-wide statement of net position. Long-term liabilities that are not due and payable in the current period, that do not require current resources to pay and therefore, are not recorded in the funds are a part of this reconciliation. Included in these liabilities are bonds and installment financing principal payments, leases payable, subscription payable and related accrued interest payable. Description Amount Bonds and installment financing principal payments $ (415,955,154) Accrued interest payable - bonds (4,677,244) Bond and installment financing payable and accrued interest $ (420,632,398) Leases payable $ (1,230,528) Accrued interest payable - leases (1,106) Leases payable and accrued interest $ (1,231,634) Subscription based agreements payable $ (3,982,008) Accrued interest payable - subscriptions (83,547) Subscription based agreements payable and accrued interest $ (4,065,555) B. Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balances and the government-wide statement of activities. The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances – total governmental funds and changes in net position of governmental activities as reported in the government-wide statement of activities. There are several elements of that total adjustment of $4,422,504 as follows: C-30 300 Description Amount Capital outlay and right-to-use assets expenditures recorded in the fund statements but capitalized as assets in the statement of activities $ 16,614,321 Depreciation/amortization expense, the allocation of those assets over their useful lives, that is recorded on the statement of activities but not in the fund statements (12,829,541) Loss on disposal of assets (188,101) The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net assets. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities. The details of these differences are as follows: Principal payments on debt 39,799,000 Debt issuance premium amortization 3,468,933 Debt issuance deferred inflows of gain amortization 753,756 Issuance of lease liability (296,512) Issuance of subscription liability (1,391,229) Debt issuance refunding loss (1,013,397) Defeasance amortization over remaining life of debt (873,687) Lease principal expense 533,962 Subscriptions principal expense 1,708,515 Accrued interest payable related to lease and subscription agreements 5,335 Expenses reported in the statement of activities that do not require the use of current resources to pay are not recorded as expenditures in the fund statements. Difference in interest expense between fund statements (modified accrual) and government-wide statements (full accrual) 474,893 Compensated absences are accrued in the government-wide statements but not in the fund statements because they do not use current resources (4,454,465) Arbitrage rebate (1,598,638) County's portion of collective pension expense (17,255,500) County's other post employment benefit expense (35,830,839) Contribution to the pension plan in the current fiscal year 12,882,703 Revenues reported in the statement of activities that do not provide current resources are not recorded as revenues in the fund statements. Reversal of deferred tax revenue recorded at 7/1/24 (1,098,604) Recording of tax receipts deferred in the fund statements as of 6/30/25 707,014 Decrease in accrued taxes receivable for year ended 6/30/25 408,421 Accrued interest receivable on leases (29,675) Opioid settlement revenues (1,580,930) Internal service funds' net investment earnings 285,830 Health and dental insurance costs, net of investment earnings (4,163,471) Workers' compensation costs, net of investment earnings 461,000 Property and casualty costs, net of investment earnings 78,402 Net adjustment to increase net changes in fund balances-total governmental funds to arrive at changes in net position-governmental activities $ (4,422,504) C-31 301 NOTE 3 - DEPOSITS AND INVESTMENTS The County pools cash resources into a centralized cash account (Central Depository) to facilitate the management of cash and maximize investment income. The Central Depository is used by all funds except the Social Services Fund, Sheriff's Office Civil Fee Fund and the Jail Inmate Fund and the portion of the Other Postemployment Retiree Healthcare Benefits (OPEB) Pension Trust Fund that has not yet been remitted to the OPEB Trust managed by the staff of the Department of the State Treasurer (as explained in Note 1. E. 1.). Each fund owns a pro rata share of the cash and investments, and the amount applicable to a particular fund is readily identifiable. Allocation of investment income is made to each fund based on its pro rata share. The Social Services Fund, the Union County Sheriff's Office Civil Fees Fund and the Jail Inmate Fund monies are each held in official depositories of the County in separate accounts for the benefit of certain individuals. All of the County's deposits are either insured or collateralized by using one of two methods. Under the Dedicated Method, all deposits exceeding the federal depository insurance coverage level are collateralized with securities held by the County's agent in the County's name. Under the Pooling Method, which is a collateral pool, all uninsured deposits are collateralized with securities held by the State Treasurer's agent in the name of the State Treasurer. Since the State Treasurer is acting in a fiduciary capacity for the County, these deposits are considered to be held by the County's agent in the County's name. The amount of the pledged collateral is based on an approved averaging method for non-interest bearing deposits and the actual current balance for interest bearing deposits. Depositories using the Pooling Method report to the State Treasurer the adequacy of their pooled collateral covering uninsured deposits. The State Treasurer does not confirm this information with the County or the escrow agent. Because of the inability to measure the exact amount of collateral pledged for the County under the Pooling Method, the potential exists for under-collateralization, and this risk may increase in periods of high cash flows. However, the State Treasurer of North Carolina enforces strict standards of financial stability for each depository that collateralizes public deposits under the Pooling Method. The State Treasurer enforces standards of minimum capitalization for all pooling method financial institutions. The County relies on the State Treasurer to monitor those financial institutions. The County analyzes the financial soundness of any other financial institution used by the County. The County complies with the provisions of G.S. 159-31 when designating official depositories and verifying that deposits are properly secured. The County does not have policies regarding custodial credit risk for deposits. At June 30, 2025, the County's deposits had a carrying amount of $22,307,698 and a bank balance of $21,595,382. Of the bank balance, $487,735 was covered by federal depository insurance and $21,107,647 in interest bearing deposits were covered by collateral held under the Pooling Method. Also, at June 30, 2025, the County had $11,270 cash on hand. C-32 302 As of June 30, 2025, the County had the following investments and maturities. Valuation Less Than Investment Type Measurement Method Fair Value 6 Months 6 - 12 Months 1 - 3 Years 3 - 5 Years NC Cash Management Trust - Government Portfolio Fair Value - Level 1 $ 359,399,653 $ 359,399,653 $ - $ - $ - North Carolina Investment Pool Fair Value - Level 1 33,241,339 33,241,339 - - - US Treasuries Fair Value - Level 1 22,687,663 - - - 22,687,663 US Government Agencies Fair Value - Level 1 29,272,843 450,855 7,419,532 14,419,301 6,983,155 Total $ 444,601,498 $ 393,091,847 $ 7,419,532 $ 14,419,301 $ 29,670,818 All investments are measured using the market value approach: using prices and other relevant information generated by market transactions involving identical or comparable assets or a group of assets. Level of fair value hierarchy: Level 1: Debt securities valued using directly observable, quoted prices (unadjusted) in active markets for identical assets. Level Two debt securities are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities’ relationship to benchmark quoted prices. The cash and investments described above include those recorded in the County’s Statement of Net Position ($559,318,679) and Custodial Funds ($815,736). Also, at June 30, 2025, the Special Separation Allowance Pension Trust Fund deposits had a carrying amount and bank balance of $7,846,161 as shown on the Statement of Fiduciary Net Position. Also, at June 30, 2025, the Other Post-employment Retiree Healthcare Benefits (OPEB) Pension Trust Fund deposits had a carrying amount and bank balance of $79,244,995 as shown on the Statement of Fiduciary Net Position. Interest Rate Risk. As a means of limiting its exposure to fair value losses arising from rising interest rates, the County’s investment policy limits investments to maturities of no more than five years. Also, the County’s investment policy requires purchases of securities to be laddered with staggered maturity dates and limits all securities to a final maturity of no more than five years. Credit Risk. The County limits investments to the provisions of G.S. 159-30 and restricts the purchase of securities to the highest possible ratings whenever particular types of securities are rated. State law limits investments in commercial paper to the top rating issued by nationally recognized statistical rating organizations (NRSROs); however, the County has no formal policy on managing credit risk. As of June 30, 2025, the County had no investment in commercial paper. The North Carolina Capital Management Trust (NCCMT) is a SEC registered money market mutual fund that is certified by the Local Government Commission under the provisions of G.S. 159-30(c)8 and the North Carolina Administrative Code, Title 20, Chapter 03, Section .0700. The Government Portfolio is a 2a7 fund that invests in treasuries, government agencies, and repurchase agreements collateralized by treasuries. It is rated AAAm by S&P and AAA-mf by Moody's Investor Services and is reported at fair value. The North Carolina Investment Pool (NCIP or Pool) is a commingled local government investment pool established to invest idle funds in various short- term investments in accordance with NC G.S. 159-30(c)(10). The County's investment in the North Carolina Investment Pool carried a AAAm by Standard & Poor's and AAAmmf by Fitch as of June 30, 2025. As of June 30, 2025, the County's investments in US Treasuries and US Agencies (Federal Home Loan Bank, Federal Farm Credit Bank, Fannie Mae and Freddie Mac) are rated AA+ by Standard & Poor's, AA+ by Fitch Ratings, and Aa1 by Moody's Investors Service. C-33 303 Custodial Credit Risk. For an investment, custodial credit risk is the risk that in the event of the failure of the counterparty, the County will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The County has no investments with custodial credit risk. The County has no policy on custodial credit risk. Concentration of Credit Risk – Cash and Investments. The County has adopted a policy stating that of total cash and investments, the County places a limit of 10 percent on the amount that the County may invest in any one issuer of commercial paper, no more exposure than 25 percent in commercial paper, and no limitations on Federal Agencies. At June 30, 2025, the County was not holding more than 10 percent of the total cash and investments portfolio in any one issuer of commercial paper. Concentration of Credit Risk – Investments. As of June 30, 2025, the County was not holding more than 5% of the County's investments in US Agencies. At June 30, 2025, the County’s Other Post-employment Retiree Healthcare Benefits (OPEB) Pension Trust Fund had $79,244,995 invested in the State Treasurer’s Local Government Other Post-Employment Benefits (OPEB) Trust Fund pursuant to G.S. 159-30.1. The amount, valued at fair market value, represents a portion of the County’s contribution to the net OPEB liability. The State Treasurer’s OPEB Trust may invest in public equities and both long-term and short-term fixed income obligations as determined by the State Treasurer pursuant to the General Statutes. At year-end, the County’s OPEB Trust was invested as follows: State Treasurer’s Short-Term Investment Fund (STIF) 19.69%; State Treasurer's Bond Index Fund (BIF) 29.52%; State Treasurer's Equity Index Fund (EIF) 50.79%. Interest Rate Risk: The County does not have a formal investment interest rate policy that manages its exposure to fair value losses arising from increasing interest rates. Short Term Investment Fund (STIF) investments are measured at fair value by the custodian using Level 2 inputs. The STIF is valued at $1 per share. The STIF portfolio is unrated and had a weighted average maturity on June 30, 2025 of 2.1 years. Bond Index Fund (BIF) does not have a credit rating, was valued at $1 per unit, and had an average maturity of 8.11 years on June 30, 2025. The Equity Index Fund (EIF) is a common trust fund considered to be commingled in nature. On June 30, 2025, the net asset value was $44.333857 per share. Fair value for this fund is determined using Level 1 inputs. Credit Risk: The County does not have a formal investment policy regarding credit risk for the OPEB Pension Trust Fund invested in the State Treasurer’s Local Government OPEB Trust Fund. The STIF is unrated and authorized under NC General Statute 159-30(c)(8). The State Treasurer’s STIF is invested in highly liquid fixed income securities consisting primarily of short to intermediate treasuries, agencies, and money market instruments. The BIF is unrated and authorized under NC General Statute 147-69.1 and 147-69.2. The State Treasurer’s BIF is invested in high quality debt securities eligible under G.S. 147- 69.2(b)(1)-(6). Valuation technique: North Carolina Department of State Treasurer OPEB Trust investments are measured using the market approach: using prices and other relevant information generated by market transactions involving identical or comparable assets or a group of assets. C-34 304 NOTE 4 - RECEIVABLES A. Receivables and Allowances for Doubtful Accounts Receivables and their associated allowance for doubtful accounts at the government-wide level at June 30, 2025, were as follows: Taxes and Related Accounts Accrued Interest Total Governmental Activities: General $ 29,345,859 $ 2,927,228 $ 32,273,087 Capital Projects 1,935,010 - 1,935,010 Major Special Revenue 533,372 - 533,372 Non-Major Special Revenue 13,624,613 - 13,624,613 Internal Service 1,365,286 6,686 1,371,972 Total Receivables 46,804,140 2,933,914 49,738,054 Allowance for doubtful accounts - (27,912) (27,912) Total-governmental activities $ 46,804,140 $ 2,906,002 $ 49,710,142 Business-type Activities: Water and Sewer $ 14,864,638 $ - $ 14,864,638 Solid Waste 1,312,369 - 1,312,369 Total Receivables 16,177,007 - 16,177,007 Allowance for doubtful accounts (962,787) - (962,787) Total-business-type activities $ 15,214,220 $ - $ 15,214,220 B. Property Tax - Use-Value Assessment on Certain Lands In accordance with the general statutes, the County may tax agriculture, horticulture, and forestland at the present-use value as opposed to market value. When the property loses its eligibility for use-value taxation, the property tax is recomputed at market value for the current year and the three preceding fiscal years, along with the accrued interest from the original due date. This tax is immediately due and payable. The following are property taxes that could become due if present use-value eligibility is lost. These amounts have not been recorded in the financial statements. Fiscal Tax Year Year Tax Interest Total 2021 2020 $ 7,490,120 $ 430,682 $ 7,920,802 2022 2021 7,292,237 419,304 7,711,541 2023 2022 7,249,148 416,826 7,665,974 2024 2023 7,105,137 408,545 7,513,682 2025 2024 7,009,502 403,046 7,412,548 $ 36,146,144 $ 2,078,403 $ 38,224,547 C. Lease Receivables Union County’s lease receivable is measured at the present value of lease payments expected to be received during the lease term. Under the lease agreement, the County receives predetermined lease payments. These payments are recorded as an inflow of resources in the period the payment is received. This includes lease payments related to the hospital space leased to Atrium Health. A deferred inflow of resources is recorded for the lease. The deferred inflow of resources is recorded at the initiation of the lease in an amount equal to the initial recording of the lease receivable. The deferred inflow of resources is recognized on a straight-line basis over the term of the lease. C-35 305 Fiscal Lease Year Payment Interest Income Lease Revenue 2026 $ 6,222,610 $ 3,865,507 $ 2,357,103 2027 6,284,836 3,804,623 2,480,213 2028 6,284,836 3,740,559 2,544,277 2029 6,284,836 3,674,840 2,609,996 2030 6,284,836 3,607,424 2,677,412 2031-2035 31,675,574 16,953,421 14,722,153 2036-2040 31,992,330 14,934,503 17,057,827 2041-2045 32,312,253 12,597,774 19,714,479 2046-2050 32,635,376 9,899,580 22,735,796 2051-2055 32,961,729 6,790,327 26,171,402 2056-2061 39,962,827 3,381,657 36,581,170 Total $ 232,902,043 $ 83,250,215 $ 149,651,828 C-36 306 NOTE 5 - CAPITAL ASSETS Capital asset activity for the governmental activities for the year ended June 30, 2025 was as follows: Beginning Retirements & Ending Governmental activities: Balances Additions Adjustments Transfers Balances Capital assets not being depreciated/amortized: Land $ 21,424,623 $ 2,210,162 $ - $ - $ 23,634,785 Construction in progress 3,641,316 5,798,582 - (3,584,766) 5,855,132 Total capital assets not being depreciated 25,065,939 8,008,744 - (3,584,766) 29,489,917 Capital assets being depreciated/amortized: Other improvements 8,979,240 1,028,369 - - 10,007,609 Buildings 181,032,087 827,037 25,875 1,010,796 182,844,045 Furniture and equipment 43,708,373 1,687,333 27,609 2,372,398 47,740,495 Vehicles 20,803,585 3,162,150 964,272 201,572 23,203,035 Computer software 910,583 - - - 910,583 Right-to-use lease asset - buildings 1,194,453 296,512 - - 1,490,965 Right-to-use lease asset - equipment 1,235,767 - - - 1,235,767 Right-to-use subscription asset 5,747,739 1,604,176 300,842 - 7,051,073 Total capital assets being depreciated/amortized 263,611,827 8,605,577 1,318,598 3,584,766 274,483,572 Less accumulated depreciation/amortization for: Other improvements 6,145,286 275,688 - - 6,420,974 Buildings 60,448,446 5,455,158 25,875 - 65,877,729 Furniture and equipment 36,996,496 2,344,681 27,610 - 39,313,567 Vehicles 13,744,820 2,565,525 964,273 - 15,346,072 Computer software 919,972 26,046 - - 946,018 Lease asset - buildings 573,231 286,847 - - 860,078 Lease asset - equipment 409,260 253,661 - - 662,921 Subscription asset 1,231,716 1,621,935 112,739 - 2,740,912 Total accumulated depreciation/amortization 120,469,227 12,829,541 1,130,497 - 132,168,271 Total capital assets, net 143,142,600 (4,223,964) 188,101 3,584,766 142,315,301 Governmental activities capital assets, net $ 168,208,539 $ 3,784,780 $ 188,101 $ - $ 171,805,218 Depreciation and amortization expense was charged to functions/programs of the primary government as follows: General government $ 3,632,291 Public safety 6,018,264 Economic and physical development 256,557 Human services 1,649,688 Education 63,462 Cultural and recreational 1,209,279 Total depreciation/amortization expense $ 12,829,541 C-37 307 Capital asset activity for the business-type activities for the year ended June 30, 2025, was as follows: Retirements Business-type activities: Beginning and Ending Water and Sewer Balances Additions Adjustments Transfers Balances Capital assets not being depreciated: Land $ 7,447,944 $ - $ - $ - $ 7,447,944 Land - easements 1,113,633 954,775 - - 2,068,408 Construction in progress 67,436,296 51,155,379 62,557 (28,297,342) 90,231,776 Total capital assets not being depreciated 75,997,873 52,110,154 62,557 (28,297,342) 99,748,128 Capital assets being depreciated/amortized: Plant and collection systems 359,768,503 10,978,395 184,877 3,530,052 374,092,073 Plant and distribution systems 506,043,538 10,836,681 - 24,767,290 541,647,509 Water rights (intangible asset) 1,902,757 - - - 1,902,757 Administration Building 12,416,786 - - - 12,416,786 Equipment 5,962,512 339,453 150,493 - 6,151,472 Vehicles 6,784,951 722,497 190,629 - 7,316,819 Computer Software 107,907 - - - 107,907 Right-to-use lease asset - equipment 93,423 - - - 93,423 Right-to-use subscription asset 1,135,873 1,248,928 - - 2,384,801 Total capital assets being depreciated/amortized 894,216,250 24,125,954 525,999 28,297,342 946,113,547 Less accumulated depreciation/amortization for: Plant and collection systems 175,570,013 13,885,343 - - 189,455,356 Plant and distribution systems 104,442,932 18,676,563 - - 123,119,495 Water rights intangible asset 1,534,099 47,569 - - 1,581,668 Administration Building 2,726,556 293,781 - - 3,020,337 Equipment 4,181,489 375,400 143,283 - 4,413,606 Vehicles 4,591,871 636,697 190,626 - 5,037,942 Computer Software 190,223 - - - 190,223 Right-to-use lease asset - equipment 30,144 19,177 - - 49,321 Right-to-use subscription asset 324,914 486,763 - - 811,677 Total accumulated depreciation/amortization 293,592,241 34,421,293 333,909 - 327,679,625 Total capital assets, net 600,624,009 (10,295,339) 192,090 28,297,342 618,433,922 Water and Sewer capital assets, net 676,621,882 41,814,815 254,647 - 718,182,050 Solid Waste Capital assets not being depreciated: Land 334,257 - - - 334,257 Construction in progress 3,613,120 55,321 - - 3,668,441 Total capital assets no being depreciated 3,947,377 55,321 - - 4,002,698 Capital assets being depreciated/amortized: Other improvements 1,243,334 - - - 1,243,334 Plant and collection systems 2,368,199 - - - 2,368,199 Equipment 4,643,650 137,528 - - 4,781,178 Vehicles 1,057,716 250,163 23,931 - 1,283,948 Right-to-use lease asset - equipment 4,725 - - - 4,725 Total capital assets being depreciated/amortized 9,317,624 387,691 23,931 - 9,681,384 Less accumulated depreciation/amortization for: Other improvements 740,620 54,585 - - 795,205 Plant and collection systems 2,054,208 21,828 - - 2,076,036 Equipment 2,982,277 458,243 - - 3,440,520 Vehicles 667,555 91,417 23,930 - 735,042 Right-to-use lease asset - equipment 1,640 968 - - 2,608 Total accumulated depreciation/amortization 6,446,300 627,041 23,930 - 7,049,411 Total capital assets, net 2,871,324 (239,350) 1 - 2,631,973 Solid Waste capital assets, net 6,818,701 (184,029) 1 - 6,634,671 Business-type activities capital assets, net $ 683,440,583 $ 41,630,786 $ 254,648 $ - $ 724,816,721 C-38 308 NOTE 6 - LIABILITIES Payables at the government-wide level at June 30, 2025 including liabilities payable from restricted assets, were as follows: Business Governmental Type Payables: Activities Activities Total Vendors $ 16,033,620 $ 15,443,112 $ 31,476,732 Salaries and benefits 5,632,031 907,639 6,539,670 Accrued Interest and arbitrage liabilities 11,110,466 1,077,817 12,188,283 Total $ 32,776,117 $ 17,428,568 $ 50,204,685 NOTE 7 - PENSION PLAN OBLIGATIONS A. Local Governmental Employees’ Retirement System Plan Description. The County is a participating employer in the statewide Local Governmental Employees’ Retirement System (LGERS), a cost-sharing multiple-employer defined benefit pension plan administered by the State of North Carolina. LGERS membership is comprised of general employees and local law enforcement officers (LEOs) of participating local governmental entities. Article 3 of G.S. Chapter 128 assigns the authority to establish and amend benefit provisions to the North Carolina General Assembly. Management of the plan is vested in the LGERS Board of Trustees, which consists of 13 members – nine appointed by the Governor, one appointed by the state Senate, one appointed by the state House of Representatives, and the State Treasurer and State Superintendent, who serve as ex-officio members. The Local Governmental Employees’ Retirement System is included in the Annual Comprehensive Financial Report (ACFR) for the State of North Carolina. The State’s ACFR includes financial statements and required supplementary information for LGERS. That report may be obtained by writing to the Office of the State Controller, 1410 Mail Service Center, Raleigh, North Carolina 27699-1410, by calling (919) 981-5454, or at www.osc.nc.gov. Benefits Provided. LGERS provides retirement and survivor benefits. Retirement benefits are determined as 1.85% of the member’s average final compensation times the member’s years of creditable service. A member’s average final compensation is calculated as the average of a member’s four highest consecutive years of compensation. Plan members are eligible to retire with full retirement benefits at age 65 with five years of creditable service, at age 60 with 25 years of creditable service, or at any age with 30 years of creditable service. Plan members are eligible to retire with partial retirement benefits at age 50 with 20 years of creditable service or at age 60 with five years of creditable service (age 55 for firefighters). Survivor benefits are available to eligible beneficiaries of members who die while in active service or within 180 days of their last day of service and who have either completed 20 years of creditable service regardless of age (15 years of creditable service for firefighters and rescue squad members who are killed in the line of duty) or have completed five years of service and have reached age 60. Eligible beneficiaries may elect to receive a monthly Survivor’s Alternate Benefit for life or a return of the member’s contributions. The plan does not provide for automatic post-retirement benefit increases. Increases are contingent upon actuarial gains of the plan. LGERS plan members who are LEOs are eligible to retire with full retirement benefits at age 55 with five years of creditable service as an officer, or at any age with 30 years of creditable service. LEO plan members are eligible to retire with partial retirement benefits at age 50 with 15 years of creditable service as an officer. Survivor benefits are available to eligible beneficiaries of LEO members who die while in C-39 309 active service or within 180 days of their last day of service and who also have either completed 20 years of creditable service regardless of age, or have completed 15 years of service as a LEO and have reached age 50, or have completed five years of creditable service as a LEO and have reached age 55, or have completed 15 years of creditable service as a LEO if killed in the line of duty. Eligible beneficiaries may elect to receive a monthly Survivor’s Alternate Benefit for life or a return of the member’s contributions. Contributions. Contribution provisions are established by General Statute 128-30 and may be amended only by the North Carolina General Assembly. County employees are required to contribute 6% of their compensation. Employer contributions are actuarially determined and set annually by the LGERS Board of Trustees. The County’s contractually required contribution rate for the year ended June 30, 2024, was 15.04% of compensation for law enforcement officers and 13.63% for general employees and firefighters, actuarially determined as an amount that, when combined with employee contributions, is expected to finance the costs of benefits earned by employees during the year. Contributions to the pension plan from the County were $13,859,434 for the year ended June 30, 2025. Refunds of Contributions. County employees who have terminated service as a contributing member of LGERS, may file an application for a refund of their contributions. By state law, refunds to members with at least five years of service include 4% interest. State law requires a 60 day waiting period after service termination before the refund may be paid. The acceptance of a refund payment cancels the individual’s right to employer contributions or any other benefit provided by LGERS. Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At June 30, 2025, the County reported a liability of $63,916,763 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2024. The total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2023. The total pension liability was then rolled forward to the measurement date of June 30, 2024 utilizing update procedures incorporating the actuarial assumptions. The County’s proportion of the net pension liability was based on a projection of the County’s long-term share of future payroll covered by the pension plan, relative to the projected future payroll covered by the pension plan of all participating LGERS employers, actuarially determined. At the measurement date of June 30, 2024, the County’s proportion was 0.948%, which was an decrease of 0.030% from its proportion measured as of June 30, 2023. For the fiscal year ended June 30, 2025, the County recognized a pension expense of $18,941,545. At June 30, 2025, the County reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows of Resources of Resources Differences between expected and actual experience $ 11,200,637 $ 75,309 Net difference between projected and actual earnings on pension plan investments 8,689,446 - Changes in proportion and differences between County contributions and proportionate share of contributions 156,400 1,189,543 County contributions subsequent to the measurement date 13,859,434 - Total $ 33,905,917 $ 1,264,852 C-40 310 $13,859,434 reported as deferred outflows of resources related to pensions resulting from County contributions subsequent to the measurement date will be recognized as a decrease of the net pension liability in the year ended June 30, 2026. Other amounts reported as deferred inflows of resources related to pensions will be recognized in pension expense as follows: Year ended June 30: 2026 $ 5,823,268 2027 12,165,151 2028 1,775,742 2029 (982,530) Total $ 18,781,631 Actuarial Assumptions. The total pension liability in the December 31, 2023 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Inflation 2.5 percent Salary increases 3.25 to 8.25 percent Investment rate of return 6.50 percent, net of pension plan investment expense, including inflation The plan currently uses mortality tables that vary by age, gender, employee group (i.e. general, law enforcement officer), and health status (i.e. disabled and healthy). The current mortality rates are based on published tables and based on studies that cover significant portions of the U.S. population. The mortality rates also contain a provision to reflect future mortality improvements. The actuarial assumptions used in the December 31, 2022 were based on the results of an actuarial experience study for the period January 1, 2015 through December 31, 2019. Future ad hoc COLA amounts are not considered to be substantively automatic and are therefore not included in the measurement. The projected long-term investment returns and inflation assumptions are developed through review of current and historical capital markets data, sell-side investment research, consultant whitepapers, and historical performance of investment strategies. Fixed income return projections reflect current yields across the U.S. Treasury yield curve and market expectations of forward yields projected and interpolated for multiple tenors and over multiple year horizons. Global public equity return projections are established through analysis of the equity risk premium and the fixed income return projections. Other asset categories and strategies’ return projections reflect the foregoing and historical data analysis. These projections are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class as of June 30, 2024 are summarized in the following table: Long-Term Expected Real Asset Class Target Allocation Rate of Return Fixed Income 33.0 % 2.4 % Global Equity 38.0 % 6.9 % Real Estate 8.0 % 6.0 % Alternatives 8.0 % 8.6 % Opportunistic Fixed Income 7.0 % 5.3 % Inflation Sensitive 6.0 % 4.3 % Total 100.0 % C-41 311 The information above is based on 30-year expectations developed with the consulting actuary for the asset, liability, and investment policy study for the North Carolina Retirement Systems, including LGERS. The long-term nominal rates of return underlying the real rates of return are arithmetic annualized figures. The real rates of return are calculated from nominal rates by multiplicatively subtracting a long-term inflation assumption of 2.76%. All rates of return and inflation are annualized. Discount rate. The discount rate used to measure the total pension liability was 6.50%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current contribution rate and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on these assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of the current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the County’s proportionate share of the net pension asset to changes in the discount rate. The following presents the County’s proportionate share of the net pension asset calculated using the discount rate of 6.50%, as well as what the County’s proportionate share of the net pension asset or net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (5.50%) or 1- percentage-point higher (7.50%) than the current rate: 1% Decrease Discount Rate 1% Increase (5.50%) (6.50%) (7.50%) County's proportionate share of the net pension liability (asset) $ 113,262,376 $ 63,916,763 $ 23,323,210 Pension plan fiduciary net position. Detailed information about the pension plan’s fiduciary net position is available in the separately issued Annual Comprehensive Financial Report (ACFR) for the State of North Carolina. B. Special Separation Allowance Description The County administers a public employee retirement system (the “Separation Allowance”), a single- employer defined benefit pension plan that provides retirement benefits to the County’s qualified employees. The Separation Allowance was enacted by the General Assembly on January 1, 1987 for law enforcement officers. The Union County Board of Commissioners extended this benefit to all County employees effective July 1, 1990. The Separation Allowance is equal to 0.85 percent of the annual equivalent of the base rate of compensation most recently applicable to the employee for each year of creditable service. The retirement benefits are not subject to any increases in salary or retirement allowances that may be authorized by the General Assembly. Article 12D of G.S. Chapter 143 assigns the authority to establish and amend benefit provisions to the North Carolina General Assembly. The Separation Allowance is reported in the County’s report as a pension trust fund. The Separation Allowance does not issue separate financial statements. The net position and change of net position for the Separation Allowance Trust as of June 30, 2025 is as follows: C-42 312 Statement of Fiduciary Net Position ASSETS Investments: Separation Allowance Trust Fund $ 7,831,040 Total Assets 7,831,040 Net Position Separation Allowance Trust Fund $ 7,831,040 Total Net Position 7,831,040 Changes in Net Position ADDITIONS Employer Contributions $ 2,981,045 Net investment income 320,784 Total Additions 3,301,829 DEDUCTIONS Benefits $ 1,772,203 Total Deductions 1,772,203 Change in net position 1,529,626 NET POSITION Beginning 6,301,414 Ending $ 7,831,040 Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. General Statute 159.30.2 authorizes a local government to establish and fund an irrevocable trust for the purpose of paying special separation allowance benefits for which the unit of local government is liable. The County established an irrevocable trust for the Separation Allowance plan on June 6, 2016. The eligibility of local law enforcement officers for special separation allowance shall be determined in accordance with North Carolina General Statute 143-166.42. All permanent full-time and permanent part- time County employees employed before July 1, 2013 are covered by the Separation Allowance. To qualify for the allowance the employee must have completed 30 years or more of creditable service or have attained 55 years of age and completed five or more years of creditable service; and not have attained 62 years of age; and have completed at least five years of continuous service preceding a service retirement. C-43 313 At the December 31, 2023 valuation date, the Separation Allowance’s membership consisted of: 2023 Retirees receiving benefits 83 Active plan members 380 Total 463 Summary of Significant Accounting Policies Financial statements for the Separation Allowance are prepared using the accrual basis of accounting. Employer contributions to the plan are recognized when due and when the County has made a formal commitment to provide the contributions. Benefits are recognized when due and payable in accordance with the terms of the plan. Contributions The County is required by Article 12D of G.S. Chapter 143 to provide these retirement benefits and has chosen to fund the amounts necessary to cover the benefits earned by making contributions based on actuarial valuations. For the current year, the County contributed $2,981,045 or 10.72% of annual covered payroll. There were no contributions made by employees. The County’s obligation to contribute to this plan is established and may be amended by the North Carolina General Assembly. Administration costs of the Separation Allowance are financed through investment earnings. Actuarial Assumptions The total pension liability for the fiscal year ended June 30, 2025 was determined as part of the December 31, 2023 actuarial valuation, using the following actuarial assumptions, applied to all periods included in the measurement: Inflation 2.50% Salary Increases 3.25-7.75% for Law Enforcement Officers 3.25-8.25% for General Employees Investment rate of return 4.28%, net of pension plan investment expense, including inflation Mortality The rates of mortality for the period after service retirement are according to the Pub-2010 amount-weighted tables, projected from 2010 using generational improvement with Scale MP- 2019. For Law Enforcement Officers, mortality rates are based on the Safety Mortality Table for retirees. Rates for all members are multiplied by 97% and Set Forward by 1 year. For General Employees, mortality rates are based on the General Mortality Table for Retirees. Rates for male members are first Set Forward 2 years, then are multiplied by 96% for ages under 81, and increase until reaching 100% at age 85 and above. Rates for female members are 100% for ages under 92 and increase until reaching 110% at age 95 and above. Because the retiree tables have no rates prior to age 50, the General Mortality Table for Employees is used for ages less than 50. C-44 314 Discount Rate The discount rate used to measure the total pension liability as of December 31, 2024 (measurement date) was 4.28%. Since the Separation Allowance assets are not invested, the discount rate used is equal to the index rate for 20-year tax-exempt general obligation municipal bonds with an average rating AA/Aa or higher. The index used for this purpose is the S&P Municipal Bond 20 Year High Grade Rate Index as of December 31, 2024. The projection of cash flows used to determine the discount rate assumed that the employer would contribute the actuarially determined contribution in the future. The long-term expected rate of return on pension plan investments is assumed to be 4.28% annually. Net Pension Liability The components of the net pension liability of the County as of June 30, 2025 are as follows: Total pension liability $ 21,460,271 Plan fiduciary assets 6,667,313 Net pension liability $ 14,792,958 Plan fiduciary assets as a percentage of total pension liability 31.07% At June 30, 2025, the County reported a net pension liability of $14,792,958. The net pension liability was measured as of December 31, 2024. The total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of December 31, 2023. The total pension liability was then rolled forward to the measurement date of December 31, 2024. For the fiscal year ended June 30, 2025, the County recognized pension expense in the amount of $2,647,780 As of the December 31, 2024 measurement date, the County reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows of Deferred Inflows of Resources Resources Differences between expected and actual experience $ 2,772,991 $ - Changes of assumptions and other inputs 390,986 1,850,849 Net difference between projected and actual earnings on plan investments 197,725 - Employer contributions subsequent to the measurement date 1,011,247 - Total $ 4,372,949 $ 1,850,849 C-45 315 $1,011,247 reported as deferred outflows of resources related to pensions resulting from County contributions subsequent to the measurement date will be recognized as an decrease of the net pension liability in the year ended June 30, 2026. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows: Amount recognized in Deferred Pension Expense as an Outlflows of Deferred Inflows increase or (decrease) Year ended June 30: Resources of Resources to Pension 2026 $ 1,259,834 $ 824,574 $ 435,260 2027 972,510 741,540 230,970 2028 769,303 197,375 571,928 2029 360,055 87,360 272,695 2030 - - - Total $ 3,361,702 $ 1,850,849 $ 1,510,853 Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the Plan, calculated using the discount rate of percent, as well as what the Plan’s net pension liability would be if it were calculated using a discount rate that is 1- percentage-point lower or 1-percentage-point higher than the current rate: 1% Decrease Current Discount Rate 1% Increase 3.28% 4.28% 5.28% Net pension liability $ 16,458,806 $ 14,792,958 $ 13,272,568 Changes in the Net Pension Liability Total Pension Liability Plan Net Position Net Pension Liability Balance as of December 31, 2023 $ 20,295,344 $ 5,118,983 $ 15,176,361 Changes for the year: Service Cost 643,346 - 643,346 Interest 780,511 - 780,511 Difference between expected and actual experience 1,757,592 - 1,757,592 Changes of assumptions or other inputs (451,368) - (451,368) Contributions - employer - 2,896,542 (2,896,542) Net investment income - 216,942 (216,942) Benefits paid (1,565,154) (1,565,154) - Net changes 1,164,927 1,548,330 (383,403) Balance as of December 31, 2024 $ 21,460,271 $ 6,667,313 $ 14,792,958 Changes of assumptions. Changes of assumptions and other inputs reflect a change in the discount rate from 4.00% at the December 31, 2023 measurement date to 4.28% at the December 31, 2024 measurement date. C-46 316 C. Supplemental Retirement Income Plan Description All regular full-time and regular part-time Union County employees participate in the Supplemental Retirement Income Plan 401(k), a defined contribution pension plan administered by the Department of State Treasurer and a Board of Trustees. The plan provides retirement benefits to law enforcement officers employed by the County, and the Union County Board of County Commissioners has agreed to extend this benefit to all non-law enforcement employees. Article 5 of G.S. Chapter 135 assigns the authority to establish and amend benefit provisions to the North Carolina General Assembly. The Supplemental Retirement Income Plan is included in the ACFR for the State of North Carolina. The State’s ACFR includes the pension trust fund financial statements for the Internal Revenue Code Section 401(k) plan that includes the Supplemental Retirement Income Plan for Law Enforcement Officers. That report may be obtained by writing to the Office of the State Controller, 1410 Mail Service Center, Raleigh, North Carolina 27699-1410, or by calling (919) 981-5454. Funding Policy Article 12E of G.S. Chapter 143 requires the County to contribute each month an amount equal to 5% of each officer’s salary and the Union County Board of County Commissioners has agreed to contribute an equal amount for all regular full-time and regular part-time non-law enforcement employee salaries. All amounts contributed are vested immediately. County employees may also make voluntary contributions to the plan. Contributions for the year ended June 30, 2025 totaled $7,614,385 consisting of $2,675,424 in employee contributions and $4,938,961 in employer contributions. D. Register of Deeds' Supplemental Pension Fund Plan Description. The County is a participating employer in the Registers of Deeds' Supplemental Pension Fund (RODSPF), a cost-sharing multiple-employer defined benefit pension plan administered by the State of North Carolina. Union County also contributes to the RODSPF, a noncontributory, defined benefit plan administered by the North Carolina Department of State Treasurer. RODSPF provides supplemental pension benefits to any eligible county register of deeds who is retired under the Local Government Employees' Retirement System (LGERS) or an equivalent locally sponsored plan. Article 3 of G.S. Chapter 161 assigns the authority to establish and amend benefit provisions to the North Carolina General Assembly. Management of the plan is vested in the LGERS Board of Trustees, which consists of 13 members – nine appointed by the Governor, one appointed by the state Senate, one appointed by the state House of Representatives, and the State Treasurer and State Superintendent, who serve as ex-officio members. The Registers of Deeds’ Supplemental Pension Fund is included in the ACFR for the State of North Carolina. The State’s ACFR includes financial statements and required supplementary information for the Registers of Deeds’ Supplemental Pension Fund. That report may be obtained by writing to the Office of the State Controller, 1410 Mail Service Center, Raleigh, North Carolina 27699-1410, by calling (919) 981-5454, or at www.osc.nc.gov. Benefits Provided. An individual’s benefits for the year are calculated as a share of accumulated contributions available for benefits for that year, subject to certain statutory limits. An individual’s eligibility is based on at least 10 years of service as a register of deeds with the individual’s share increasing with years of service. Because of the statutory limits noted above, not all contributions available for benefits are distributed. Contributions. Benefits and administrative expenses are funded by investment income and 1.5% of the receipts collected by each County Commission under Article 1 of Chapter 161 of the North Carolina General Statutes. The statutory contribution currently has no relationship to the actuary’s required contribution. The actuarially determined contribution this year and for the foreseeable future is zero. Registers of Deeds do not contribute. Contribution provisions are established by General Statute 161-50 and may be amended only by the North Carolina General Assembly. Contributions to the pension plan from the County were $27,445 for the year ended June 30, 2025. C-47 317 Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At June 30, 2025, the County reported an asset of $348,375 for its proportionate share of the net pension asset. The net pension asset was measured as of June 30, 2024. The total pension liability used to calculate the net pension asset was determined by an actuarial valuation as of December 31, 2023. The total pension liability was then rolled forward to the measurement date of June 30, 2024 utilizing update procedures incorporating the actuarial assumptions. The County’s proportion of the net pension asset was based on the County’s share of contributions to the pension plan, relative to contributions to the pension plan of all participating RODSPF employers. At the June 30, 2024 measurement date, the County’s proportion was 3.023%, which was a decrease of 0.073% from its proportion measured as of June 30, 2023. For the year ended June 30, 2025, the County recognized pension expense of $73,404. At June 30, 2025, the County reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Deferred Outflows of Inflows of Resources Resources Differences between expected and actual experience $ 7,649 $ 6,228 Net difference between projected and actual earnings on pension plan investments 134,537 - Changes in proportion and differences between County contributions and proportionate share of contributions 8,518 15,286 County contributions subsequent to the measurement date 27,445 - Total $ 178,149 $ 21,514 $27,445 reported as deferred outflows of resources related to pensions resulting from County contributions subsequent to the measurement date will be recognized as an increase of the net pension asset in the year ended June 30, 2026. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Year ended June 30: 2026 $ 54,277 2027 62,215 2028 12,214 2029 484 Total $ 129,190 C-48 318 Actuarial Assumptions. The total pension liability in the December 31, 2023 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Valuation Date 12/31/2023 Actuarial Cost Method Entry Age Amortization Method Level Dollar Amortization Period 12 Year Closed Periods Asset Valuation Method Asset returns in excess of or less than the expected return on market value of assets reflected over a five year period (not greater than 120% or market value and not less than 80% of market value) Actuarial Assumptions Investment Rate of Return 6.5% Projected Salary Increases 3.25%-8.25% Inflation 2.50% Salary Increases Includes Inflation and Productivity Factor 3.25% Cost of Living Adjustments N/A The plan currently uses mortality tables that vary by age, gender, employee group (i.e. general, law enforcement officer), and health status (i.e. disabled and healthy). The current mortality rates are based on published tables and based on studies that cover significant portions of the U.S. population. The healthy mortality rates also contain a provision to reflect future mortality improvements. Assumptions are based on the experience investigation prepared as of December 31, 2019 and adopted by the Board of Trustees on January 28, 2021 for use beginning with the December 31, 2020 annual actuarial valuation. Future ad hoc COLA amounts are not considered to be substantively automatic and are therefore not included in the measurement. The projected long-term investment returns and inflation assumptions are developed through review of current and historical capital markets data, sell-side investment research, consultant white papers, and historical performance of investment strategies. Fixed income return projections reflect current yields across the U.S. Treasury yield curve and market expectations of forward yields projected and interpolated for multiple tenors and over multiple year horizons. These projections are combined to produce the long- term expected rate of return by weighing the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The adopted asset allocation policy for the RODSPF is 100% in the fixed income asset class. Discount rate. The discount rate used to measure the total pension liability was 6.5% except for Register of Deeds' Supplemental Pension Fund which was 3% for the December 31, 2023 valuation. The projection of cash flows used to determine the discount rate assumed that contributions from employers will be made at statutorily required rates. Based on these assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of the current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. C-49 319 Sensitivity of the County’s proportionate share of the net pension asset to changes in the discount rate. The following presents the County’s proportionate share of the net pension asset calculated using the discount rate of 6.5 percent (3% for RODSPF), as well as what the County’s proportionate share of the net pension asset would be if it were calculated using a discount rate that is 1-percentage-point lower (5.5%; RODSPF 2%) or 1-percentage-point higher (7.5%: RODSPF 4%) than the current rate: 1% Decrease Discount Rate 1% Increase (2.00%) (3.00%) (4.00%) County's proportionate share of the net pension liability (asset) $ (230,829) $ (348,375) $ (447,388) Pension plan fiduciary net position. Detailed information about the pension plan’s fiduciary net position is available in the separately issued ACFR for the State of North Carolina. E. Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions The net pension liability for LGERS and ROD was measured as of June 30, 2025, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as December 31, 2023. The total pension liability for Special Separation Allowance was measured as of December 31, 2024, with an actuarial valuation date of December 31, 2023. The County’s proportion of the net pension liability was based on the County’s share of contributions to the pension plan relative to the contribution of all participating entities. Following is information related to the proportionate share and pension expense: LGERS ROD SEPA Total Proportionate Share of Net Pension Liability (Asset) $ 63,916,763 $ (348,375) N/A $ 63,568,388 Proportion of the Net Pension Liability (Asset) 0.979 % (3.023) % N/A - Net Pension Liability - - 14,792,958 14,792,958 Pension Expense $ 18,941,545 $ 73,404 $ 2,647,780 21,662,729 At June 30, 2025, the County reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: LGERS ROD SEPA Total Deferred Outflows of Resources Differences between expected and actual experience $ 11,200,637 $ 7,649 $ 2,772,991 $ 13,981,277 Change of assumptions 8,689,446 - 390,986 9,080,432 Net difference between projected and actual earnings on pension plan investments - 134,537 197,725 332,262 Changes in proportion and differences between County contributions and proportionate share of contributions 156,400 8,518 - 164,918 County contributions subsequent to the measurement date 13,859,434 27,445 1,011,247 14,898,126 Deferred Inflows of Resources Differences between expected and actual experience $ 75,309 $ 6,228 $ - 81,537 Changes of assumptions - - 1,850,849 1,850,849 Changes in proportion and differences between County contributions and proportionate share of contributions 1,189,543 15,286 - 1,204,829 C-50 320 NOTE 8 - DEFERRED COMPENSATION PLAN The County offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, which is available to all County employees, permits them to defer a portion of their salary until future years. The deferred compensation distribution is not available to employees until termination, retirement, death, or unforeseeable emergency. NOTE 9 – OTHER POSTEMPLOYMENT BENEFITS A. Other Post-employment Retiree Healthcare Benefits (OPEB) Plan Description - Eligibility. Under the terms of a County resolution, the County administers a single- employer defined benefit Retiree Healthcare Benefits Plan (the RHCB Plan). Any full-time employee of the County of Union who (1) was employed by Union County before July 1, 2008, (2) retire from service under the provisions of the North Carolina Local Governmental Employees' Retirement System (NCLGERS) or the North Carolina Law Enforcement Officer’s Benefit and Retirement Fund (NCLEOBRF), (3) immediately prior to such retirement earns ten (10) consecutive years of credible, continuous service with the County, shall be eligible to continue coverage under the County's Group Health Insurance Program on the same basis as active full-time employees of the County. Any full-time employee of the County of Union who (1) was employed by Union County on or after July 1, 2008, (2) retire from service under the provisions of the NCLGERS or NCLEOBRF, (3) immediately prior to such retirement earns twenty (20) consecutive years of credible, continuous service with the County, shall be eligible to continue coverage under the County's Group Health Insurance Program on the same basis as active full-time employees of the County. The plan, which has a June 30, 2025 year-end does not issue a stand-alone report. The net position and change in net position schedules are listed below for the OPEB trust as of June 30, 2025. Statement of Fiduciary Net Position ASSETS Investments: State Treasurer's Office OPEB Trust $ 79,244,995 Total assets 79,244,995 NET POSITION State Treasurer's Office OPEB Trust 79,244,995 Total net position $ 79,244,995 Changes in Net Position ADDITIONS Employer contributions $ 4,487,718 Net investment income 7,682,268 Total additions 12,169,986 DEDUCTIONS Benefits 4,487,718 Total deductions 4,487,718 Change in net position 7,682,268 NET POSITION Beginning 71,562,727 Ending $ 79,244,995 C-51 321 Benefits Provided. Eligible retirees younger than age 65 and their eligible dependents receive the same medical benefits (including prescription drug and vision benefits) as active, full-time employees through the County group health and dental plan. Retirees pay the same monthly premium(s) for coverage as active employees. Coverage for eligible retirees and covered spouses in the County group health and dental plan ends on the day the retiree attains age 65. In addition, all coverage (except COBRA) in the group health and dental plan ends for eligible dependents upon the death of an eligible retiree who had not attained age 65. Upon attaining age 65, eligible retirees are enrolled by the County in a Supplement to Medicare plan that is combined with a prescription Part D plan. These plans are sponsored and premium is paid by the County. Retiree participants do not contribute towards the premium cost of these plans. Spouses of post-65 retirees are not eligible for coverage in either supplemental plan. Plan membership. At June 30, 2024 the HCB Plan membership consisted of the following: 2024 Inactive plan members or beneficiaries currently receiving benefit payments 465 Active plan members 1,313 Total 1,778 Contributions. The County pays the full cost of coverage for the healthcare benefits paid to qualified retirees under a County resolution that can be amended, subject to certain limitations, by the County Board of County Commissioners. The County has chosen to fund the healthcare benefits on a pay as you go basis. Active employees do not contribute to the plan. The County determines the annual contribution to the trust based on the actuarial determined contribution suggested by the prior year actuarial report. Once approved by the Board of County Commissioners, the County makes cash contributions to the trust throughout the year. Investment Policy. The County makes cash contributions to the Trust throughout the fiscal year. The Trustee is responsible for maintaining records and accounts for the assets of the Trust. The County invests the assets of the Trust pursuant to the North Carolina General Statute 159-30 or deposited with the State Treasurer for investment pursuant to General Statute 147-69.2. Several factors should be considered in evaluating the long-term rate of return assumption, including long- term historical data, estimates inherent in current market data, and a log-normal distribution analysis in which best-estimate ranges of expected future real rates of return (expected return, net of investment expense and inflation) are developed by the investment consultant for each major asset class. These ranges should be combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and then adding expected inflation. The capital market assumptions developed by the investment consultant may cover a shorter investment horizon and may not be useful in setting the long-term rate of return for funding OPEB plans which are likely to cover a longer time frame. The assumption is intended to be a long-term assumption and is not expected to change absent a significant change in the asset allocation, a change in the inflation assumption, or a fundamental change in the market that alters expected returns in future years. C-52 322 As of the most recent adoption of the current long-term rate of return by the Plan, the target asset allocation for each major asset class, as provided by the Plan, are summarized in the following table: Asset Class Target Allocation Equity Index Fund 25.00% Bond Index Fund 25.00% Short Term Investment Fund 25.00% Other Investments 25.00% Total 100.00% Rate of return. For the year ended June 30, 2025, the annual money weighted rate of return on investments, net of investment expense, was 10.74 percent. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested. Net OPEB Liability. The Net OPEB Liability is equal to the Total OPEB Liability less the Fiduciary Net Position. The result as the June 30, 2025 measurement date is presented in the table below: Measurement Date of June 30, 2025 Total OPEB Liability $ 154,817,773 Fiduciary Net Position 79,244,995 Net OPEB Liability $ 75,572,778 Ratio of Fiduciary Net Position to Total OPEB Liability 51.19% Actuarial Assumptions. The Total OPEB Liability was determined by an actuarial valuation as of June 30, 2024, using the following key actuarial assumptions and other inputs: Inflation 2.50% Real wage growth 0.75% Wage inflation 3.25% Salary increases, including wage inflation General Employees 3.25% - 8.41% Firefighters 3.25% - 8.15% Law Enforcement Officers 3.25% - 7.90% Long-term Investment Rate of Return, net of OPEB plan investment expense, including price inflation 3.50% Municipal Bond Index Rate Prior Measurement Date 3.93% Measurement Date 5.20% Year Fiduciary Net Position to be depleted Prior Measurement Date N/A Measurement Date N/A Single Equivalent Interest Rate, net of OPEB plan investment expense, including price inflation Prior Measurement Date 2.85% Measurement Date 3.50% Health Care Cost Trends Pre-Medicare 7.00% for 2024 decreasing to an ultimate rate of 4.50% by 2034 Medicare 5.125% for 2024 decreasing to an ultimate rate of 4.50% by 2027 Dental 3.50% C-53 323 The discount rate used to measure the TOL was based upon the long-term expected rate of return. Mortality rates were based on the PUB-2010 mortality tables, with adjustments for LGERS experience and generational mortality improvements using Scale MP-2019. The demographic actuarial assumptions for retirement, disability incidence, withdrawal, and salary increases used in the June 30, 2024 valuation were based on the results of an actuarial experience study for the period January 1, 2015 through December 31, 2019, adopted by the LGERS Board. The remaining actuarial assumptions (e.g., health care cost trends, rate of plan participation, rates of plan election, etc.) used in the June 30, 2024 valuation were based on a review of recent plan experience performed concurrently with the June 30, 2024 valuation. Discount Rate. The discount rate used to measure the TOL as of the measurement date was 3.50%. The projection’s basis was an actuarial valuation performed as of June 30, 2024. In addition to the actuarial methods and assumptions of the June 30, 2024 actuarial valuation, the following actuarial methods and assumptions were used in the projection of cash flows: • Total payroll for the initial projection year consists of the payroll of the active membership present of the valuation date. In subsequent projection years, total payroll was assumed to increase annually using the payroll growth assumptions. • Active employees do not explicitly contribute to the Plan. • Projected assets include employer contributions each year of an amount equal to the average of the last five years employer contribution. The contribution consists of deposits to the trust and direct payments to plan members as benefits come due. The employer is assumed to have the ability and willingness to make benefit payments from its own resources for all periods in the projection • Projected assets do not include employer contributions that fund the estimated service costs of future employees. • Cash flows occur mid-year. Based on these assumptions, the Plan's fiduciary net position was projected to not be depleted. The FNP projections are based upon the Plan’s financial status on the Valuation Date, the indicated set of methods and assumptions. As such, the FNP projections are not reflective of the cash flows and asset accumulations that would occur on an ongoing plan basis, reflecting the impact of future members. Therefore, the results of this test do not necessarily indicate whether or not the fund will actually run out of money, the financial condition of the Plan, or the Plan’s ability to make benefit payments in future years. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate. The following exhibit presents the Net OPEB Liability (NOL) of the Plan, calculated using the discount rate of 3.50%, as well as what the Plan’s NOL would be if it were calculated using a Discount Rate that is 1-percentage-point lower or 1- percentage-point higher than the current rate: Changes in the Discount Rate 1% Current 1% Decrease Discount Rate Increase 2.50% 3.50% 4.50% Net OPEB Liability $ 104,376,423 $ 75,572,778 $ 53,019,134 Sensitivity of the Net OPEB Liability to Changes in Health Care Cost Trends. The following exhibit presents the Net OPEB Liability (NOL) of the Plan, calculated using the health care cost trend rates, as well as what the Plan’s NOL would be if it were calculated using a health care cost trend rate that is 1-percentage-point lower or 1-percentage-point higher than the current rate. C-54 324 Health Care Cost Trend Rates 1% 1% Decrease Current Increase Net OPEB Liability $ 49,193,440 $ 75,572,778 $ 110,298,788 Changes in Net OPEB Liability, OPEB Expense and Deferred Outflows of Resources and Deferred Inflows or Resources Related to OPEB. At June 30, 2024, the County reported a net OPEB liability of $65,990,547. The total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2022. The total pension liability was then rolled forward to the measurement date of June 30, 2024 utilizing update procedures incorporating the actuarial assumptions. At June 30, 2025, the components of the net OPEB liability of the County, measured as of June 30, 2025, were as follows: Increase/(Decrease) Total OPEB Plan Fiduciary Net Net OPEB Liability Position Liability Balance as of June 30, 2024 $ 137,553,174 $ 71,562,727 $ 65,990,447 Changes for the year: Services Cost at the end of the year 2,893,350 - 2,893,350 Interest on TOL and Cash Flows 3,856,765 - 3,856,765 Change in benefit terms 40,440,121 40,440,121 Difference between expected and actual experience (13,200,418) - (13,200,418) Changes of assumptions or other inputs (12,237,501) - (12,237,501) Contributions - employer - 4,487,718 (4,487,718) Net investment income - 7,682,268 (7,682,268) Benefit payments (4,487,718) (4,487,718) - Net changes 17,264,599 7,682,268 9,582,331 Balance as of June 30, 2025 $ 154,817,773 $ 79,244,995 $ 75,572,778 For the year ended June 30, 2025, the County recognized OPEB expense of $46,461,760. At June 30, 2025, the County reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Outflows of Deferred Inflows of Resources Resources Differences between expected and actual experience $ 69,788 $ 11,530,520 Changes of assumptions or other inputs 16,129,499 13,406,317 Net difference between projected and actual earnings on plan investments - 5,659,367 Total $ 16,199,287 $ 30,596,204 C-55 325 Amounts reported as Deferred Outflows of Resources and Deferred Inflows of Resources related to OPEB benefits will be recognized in OPEB Expense as follows: Measurement Period Ended June 30: 2026 $ 4,509,194 2027 (1,556,079) 2028 (5,508,843) 2029 (4,809,865) 2030 (3,681,319) Thereafter $ (3,350,005) Total $ (14,396,917) B. Other Employment Benefits - Death Benefits Under the terms of the Board of Commissioner’s resolution, the County has elected to provide death benefits to employees through the Death Benefit Plan for members of the Local Governmental Employees' Retirement System (Death Benefit Plan), a multiple-employer, State-administered, cost-sharing plan funded on a one-year term cost basis. The beneficiaries of those employees who die in active service after one year of contributing membership in the System, or who die within 180 days after retirement or termination of service and have at least one year of contributing membership service in the System at the time of death, are eligible for death benefits. Lump sum death benefit payments to beneficiaries are equal to the employee's 12 highest months’ salary in a row during the 24 months prior to the employee's death, but the benefit will be a minimum of $25,000 and will not exceed $50,000. All death benefit payments are made from the Death Benefit Plan. The County has no liability beyond the payment of monthly contributions. Contributions are determined as a percentage of monthly payroll, based upon rates established annually by the State. Separate rates are set for employees not engaged in law enforcement and for law enforcement officers. Because the benefit payments are made by the Death Benefit Plan and not by the County, the County does not determine the number of eligible participants. The County's required contributions for employees not engaged in law enforcement and for law enforcement officers represented 0.05% and 0.14% of covered payroll, respectively. For the fiscal year ended June 30, 2025, the County contributed $39,455 for employees not engaged in law enforcement and $27,747 for employees for law enforcement officers for a total of $67,202. NOTE 10 - CLOSURE AND POST CLOSURE CARE COSTS - LANDFILL FACILITY State and federal laws and regulations required the County to place a final cover on its landfill facility when it stopped accepting municipal solid waste and to perform certain maintenance and monitoring functions at the site for 30 years after closure of the municipal solid waste collection cell. The County has continued to collect construction and demolition waste in different cells which are opened based on demand and closed when each cell reaches its capacity. Closure and post closure care costs have been accumulated up to the dates of closure for each of the cells; therefore, the County has reported these closure and post closure care costs as an operating expense in each prior period based on landfill capacity used as of each balance sheet date. The County stopped accepting municipal solid waste into its Austin-Chaney Road facility, permit number 90-01, on December 31, 1997. The site still serves as a transfer station for the collection of local municipal solid waste, which is transported to other sites outside of the County. The $5,509,035 reported as landfill closure and post closure care liability at June 30, 2025 represents a cumulative liability based on the estimated post closure maintenance and monitoring costs associated with the construction and demolition cells and closure costs associated with 37.6% of the closed construction and demolition cells. At June 30, 2025, there was an increase of $136,054 from the prior year. The liability represents the estimated present value of the amount needed to fund the post closure care costs that will be incurred during the 30-year period after closure. Actual post closure costs may be higher due to inflation, changes in technology, or changes in regulations. C-56 326 The County has met and continues to meet the requirements of a local government financial test that is one option under state and federal laws and regulations that helps determine if a unit is financially able to meet closure and post closure care requirements. The County elected to establish a reserve fund several years ago to accumulate resources for the payment of closure and post closure care costs. The actual landfill closure and post closure costs have been less than engineering estimates due to use of County personnel for closure activities and proper planning for closure. The Solid Waste Capital Reserve Fund has remaining funds being held in investments with a fair value of $6,537,047. The County expects that future inflation costs will be paid from the interest earnings on these remaining funds. However, if interest earnings are inadequate or additional post closure care requirements are determined (due to changes in technology or applicable laws or regulations, for example), these costs may need to be covered by charges to future transfer station users or by future tax revenues. NOTE 11 - COMMITMENTS A. Contractual Commitments The County had several outstanding projects as of June 30, 2025. At year-end, the significant contractual commitments include the following: Spent Remaining Project to Date Commitment General Capital Project Fund Planning NC DOT Projects $ 87,500 $ 1,004,500 Water and Sewer Operating Fund AMI Services 615,029 1,784,971 Water Capital Projects: SCADA Master Plan - Water 1,057,171 3,074,291 Yadkin River Water Supply 21,823,775 4,850,570 Advanced Metering Infrastructure 12,880,877 1,621,364 Shortline Water Extension Fiscal Year 2022 - 3,116,338 Sewer Capital Projects: SCADA Master Plan Update - Sewer 1,057,171 3,074,290 Crooked Ck Interceptor Improment Phase 2 6,261,783 10,591,813 Potter-Pleasant Plains WW Interceptor - 2,263,280 Grassy Branch WRF Expansion 4,407,667 5,753,599 12 Mile Creek Exp 7.5 - 9 MGD 6,046,523 47,408,287 Total $ 54,237,496 $ 84,543,303 The General capital projects are commitments of the General Capital Projects Fund and are funded by a combination of certificates of participation, installment financing, general obligation bonds, grants, and General Fund monies. The Water and Sewer Capital Projects are commitments of the County's Water and Sewer Capital Projects Fund and are funded by a combination of revenue bonds and other enterprise fund monies. B. Other Commitments The County has an economic development and incentive grants program that is offered to companies meeting certain agreed upon criteria. Amounts to be paid in the future under these agreements are not readily determinable; however, management estimates an amount of up to $7,315,895 and expects the payments to be made over the next five years. NOTE 12 - RISK MANAGEMENT The County is exposed to various risk of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The County carries commercial insurance for these risks of loss, with the exception of injuries to employees. The County self-insures C-57 327 workers’ compensation, medical, and dental claims and purchases stop-loss insurance for workers’ compensation and medical claims that exceed certain amounts. There has been no significant reduction in insurance coverage from the previous year and settled claims subject to insurance coverage have not exceeded insurance policy limits in the last three years. The County has established three Internal Service Funds to account for self-insured risk financing. Funding of the Health Benefit Fund is based upon an analysis of historical and projected medical and dental claims paid by the third-party administrator and the availability of contributions from the County, the County’s employees, and unrestricted net position to fund projected claims. Funding of the Workers’ Compensation Fund is based upon payroll rates established by the State of North Carolina and the availability of unrestricted net position to fund projected claims. Funding of the Property and Casualty Fund is allocated based on a percentage of the department's budget. The County's medical and Rx benefits are partially self-insured. Individual member claims are self-insured up to $300,000 annually. Specific Stop-Loss Insurance is purchased to cover individual member claims in excess of the self-insured retention. In addition, Aggregate Stop-Loss Insurance is purchased to cover the combined eligible claims expense of all members in excess of 125% of expected eligible claims incurred and paid during the coverage period. Claims paid through an individual member HRA (Health Reimbursement Account) are excluded from specific and aggregate stop-loss coverage. Claims are administered under contract with a third-party administrator. Claim reserves are established at the end of the plan year (currently June 30) based on a combination of insurance industry standards, the County and third-party administrator's analysis of claims submission, processing, and payment. The County’s workers’ compensation is self-insured; stop-loss insurance provides statutory worker compensation benefits above the County’s self-insurance limit of $575,000 per occurrence for police/fire employees and $400,000 per occurrence for all other employees. A "buffer" layer of insurance provides coverage of $175,000 over the $575,000 limit for police/fire employees and $200,000 over the $400,000 for all other employees. An excess workers' compensation carrier provides coverage in excess of $750,000 for police/fire employees and $600,000 for all other employees. Claims are administered under contract with a third-party administrator. Claim reserves are established when an injury occurs, and the ultimate expected exposure of each claim can be reasonably estimated by the third-party claims administrator. Unpaid liabilities at year end are as follows: Health Benefit Fund Worker's Compensation Fund Property and Casualty Fund Year Ended Year Ended Year Ended Year Ended Year Ended Year Ended June 30, 2025 June 30, 2024 June 30, 2025 June 30, 2024 June 30, 2025 June 30, 2024 Unpaid Claims beginning of fiscal year $ 1,954,336 $ 1,707,079 $ 462,283 $ 484,717 $ 459,603 $ 362,260 Incurred claims and premiums 29,753,239 23,979,775 (303,875) 340,836 1,945,129 2,012,059 Claims and premiums paid (29,004,263) (23,732,518) 79,491 (363,270) (1,906,886) (1,914,716) Unpaid Claims end of fiscal year $ 2,703,312 $ 1,954,336 $ 237,899 $ 462,283 $ 497,846 $ 459,603 The County carries commercial insurance for its exposure to various risks related to torts, theft, damage to, and destruction of assets and errors and omissions. The finance officer is bonded at $1,000,000; the tax administrator is bonded at $60,000, the sheriff is bonded at $5,000, and the register of deeds is bonded at $25,000. The remaining employees are covered by a crime insurance policy with limits of $1,000,000 per loss. The County has $12,500,000 in flood coverage with a $100,000 deductible for all structures. The County also has a Network Security & Privacy Liability insurance (Cyber) policy with limits of $3,000,000. C-58 328 NOTE 13 - CLAIMS AND JUDGEMENTS At June 30, 2025, the County was a defendant to various lawsuits. In the opinion of the County's management and the County attorney, the ultimate effect of these legal matters will not have a material adverse effect on the County's financial position. NOTE 14 - LONG-TERM OBLIGATIONS A. General Obligation Bonds, Notes from Direct Borrowings and Direct Placements, Installment Financings, Revenue Bonds’ Indebtedness, and Derivatives General Obligation Bonds: The general obligation bonds are issued for school facilities and various general government capital projects and items are serviced by the General Fund. The general obligation bonds are collateralized by the full faith, credit, and taxing power of the County. Principal and interest requirements are appropriated when due for all debt. General Obligation Bonds from direct placements: The County's outstanding notes from direct borrowings and direct placements were issued for school facilities capital projects and are serviced by the General Fund. The outstanding notes were entered into to mitigate interest rate risk associated with variable rate debt by converting the variable interest rates on the 2004A, 2007A, and 2007C general obligation bonds to fixed rate bonds. The County's outstanding notes are secured by a general obligation pledge of the full faith and credit of the County. The outstanding notes contain a provision that in the event of default the outstanding amounts of the obligation become immediately due and payable. The outstanding notes have no subjective acceleration clauses. Installment Financing: Installment financing, certificates of participation ("COPs") and limited obligation bonds (LOBs) are issued for school facilities and various general government capital projects and items are serviced by the General Fund. The COPs and Installment Financing are collateralized by the assets financed and are not secured by the taxing power of the County. The 2012 and 2023 Limited Obligation Bonds were issued pursuant to a deed of trust that requires that legal title to the tract of land that Marvin Ridge Schools (the property) resides on remain with the County as long as the debt is outstanding because the property is pledged as collateral for debt. The 2020 Installment Financing were issued pursuant to a deed of trust that requires that legal title to the tract of land that the Union County Progress Building resides on remain with the County as long as the debt is outstanding because the property is pledged as collateral for debt. The COPs and Installment Financings require the County to follow customary covenants including providing insurance certificates, budget data, and financial information on an annual basis. Revenue Bonds: The revenue bonds are secured by the pledge of net revenues derived from the acquired or constructed assets of the water and sewer system. The derivative is an interest swap agreement with the objective of protecting Union County against the risk of interest rate changes in connection with revenue bond variable rate debt and to effect lower debt service costs on the County’s fixed rate debt. Any derivative that the County enters into must first have the approval of the Local Government Commission (LGC) and the County Commissioners. Revenue Bonds are described further in Note 14. D. The other long-term obligations, were issued for acquired or constructed assets of the water and sewer system are described further in Note 14 D. 1. Long-term obligations at June 30, 2025 are reflected in the following table. Bonds and installment financings appearing in the table that have associated derivative products are denoted with a lower case letter of the alphabet in parenthesis. C-59 329 Principal Issue Due Interest Original Balance Date Serially To Rate Issue June 30, 2025 1. General Obligation Bonds (GO Bonds) 2013A Refunding Bonds (School Facility) March 19, 2013 March 01, 2029 1.50% - 5.00% $ 42,890,000 $ 18,600,000 2015 Refunding Bonds (School Facility) Dec. 08, 2015 Sept. 01, 2029 2.00% - 5.00% 41,020,000 14,805,000 2017 Schools Facility Nov. 21, 2017 Sept. 01, 2037 2.00% - 5.00% 50,000,000 32,500,000 2019 Multipurpose Bonds - Series C Aug 22, 2019 Sept. 01, 2039 2.00% - 5.00% 91,910,000 68,890,000 2019 Refunding Bonds (School Facility) - Series D Aug 22, 2019 Sept. 01, 2032 2.00% - 5.00% 15,260,000 11,870,000 2022 Multipurpose Bonds April 22, 2022 March 01, 2042 3.00% - 5.00% 20,590,000 17,500,000 2023 School Bonds May 16, 2023 Sept. 01, 2043 5.00% 134,405,000 127,680,000 291,845,000 2. GO Bonds from direct placements 2004 School Facility - Series A Dec. 14, 2004 March 01, 2029 2.28% 48,265,000 14,035,462 2004 Law Enf. Facility - Series A Dec. 14, 2004 March 01, 2029 2.28% 1,735,000 504,538 2007 School Facility - Series A and C June 10, 2016 March 01, 2031 2.19% 43,040,000 26,850,000 2019 Economic Development Series A July 23, 2019 March 01, 2039 2.95% - 4.53% 17,555,000 12,384,000 2019 Multipurpose Series B July 23, 2019 March 01, 2039 2.33% - 4.38% 8,045,000 5,738,000 59,512,000 3. Installment Financing 2020 Installment Financing Contract October 15, 2020 October 15. 2035 1.86% 5,600,000 4,104,000 2023 Limited Obligation Bonds April 27, 2023 December 01, 2031 5.00% 23,210,000 20,280,000 24,384,000 4. Revenue Bonds 2015 Enterprise System December 9, 2015 June 01, 2040 2.00% - 5.00% 22,955,000 16,990,000 2017 Enterprise System August 30, 2017 June 01, 2040 3.00% - 5.00% 58,990,000 45,610,000 2019 Enterprise System - Series A May 30, 2019 June 01, 2044 2.00% - 5.00% 68,430,000 57,810,000 2021 Enterprise System March 10, 2021 June 01, 2051 1.375% - 5.00% 298,775,000 279,645,000 400,055,000 Total General Obligation Bonds, GO Bond Notes from direct placement, Installment Financings, Revenue Bonds and Other Long-term Obligation $ 775,796,000 2. The preceding long-term obligations are as follows: Governmental Activities Business-type Activities Total General Obligation Bonds $ 329,932,622 $ - $ 329,932,622 GO Bonds from direct placements 59,512,000 - 59,512,000 Certificates of Participation 22,406,532 - 22,406,532 Installment Financing 4,104,000 - 4,104,000 Revenue Bonds - 437,419,593 437,419,593 Total $ 415,955,154 $ 437,419,593 $ 853,374,747 C-60 330 3. The table in Note 14 part A differs from the long-term obligations in Note 14 part B due to the following: Unamortized Premium General Obligation Bonds 2013A School Refunding $ (901,190) 2015 School Refunding (2,294,920) 2017 School Facility (2,549,377) 2019C Multipurpose Bonds (9,146,232) 2019D School Refunding (1,902,376) 2022 Multipurpose Bonds (1,822,927) 2023 GO Bonds (19,470,600) Installment Financing 2023 Limited Obligation Bonds (Schools) (2,126,532) Revenue Bonds 2015 Enterprise System Revenue Bonds (1,354,298) 2017 Enterprise System Revenue Bonds (3,246,976) 2019 Enterprise System Revenue Bonds (7,598,941) 2021 Enterprise System Revenue Bonds (25,164,378) Total (77,578,747) Long-term Obligations (per Note 14, A,2) 853,374,747 Future Maturities of Long-term Obligations (per Note 14, B) $ 775,796,000 B. Future Maturities of Long-Term Obligations Annual debt service requirements to maturity, including interest, are as follows (excluding compensated absences, net OPEB liability and net pension liability (LGERS)): General General Obligation Bonds from Obligation Bonds Direct Placement Total General Obligation Bonds Principal Interest Principal Interest Principal Interest Governmental Activities 2026 $ 25,430,000 $ 11,938,700 $ 9,665,000 $ 1,524,747 $ 35,095,000 $ 13,463,447 2027 23,765,000 10,819,125 9,385,000 1,301,859 33,150,000 12,120,984 2028 23,415,000 9,662,300 9,105,000 1,085,337 32,520,000 10,747,637 2029 22,480,000 8,683,713 8,769,000 875,180 31,249,000 9,558,893 2030 19,455,000 7,714,150 9,034,000 672,636 28,489,000 8,386,786 2031-2035 79,170,000 27,898,963 8,774,000 1,783,467 87,944,000 29,682,430 2036-2040 69,200,000 13,566,150 4,780,000 497,692 73,980,000 14,063,842 2041-2045 28,930,000 4,453,500 - - 28,930,000 4,453,500 2046-2050 - - - - - - $ 291,845,000 $ 94,736,601 $ 59,512,000 $ 7,740,918 $ 351,357,000 $ 102,477,519 Certificates of Participation and Installment Financing Total Governmental Activities Governmental Activities Principal Interest Principal Interest 2026 $ 3,304,000 $ 1,013,606 $ 38,399,000 $ 14,477,053 2027 3,293,000 860,409 36,443,000 12,981,393 2028 3,283,000 707,721 35,803,000 11,455,358 2029 3,268,000 555,659 34,517,000 10,114,552 2030 3,263,000 404,096 31,752,000 8,790,882 2031-2035 7,600,000 336,787 95,544,000 30,019,217 2036-2040 373,000 3,469 74,353,000 14,067,311 2041-2045 - - 28,930,000 4,453,500 2046-2050 - - - - $ 24,384,000 $ 3,881,747 $ 375,741,000 $ 106,359,266 C-61 331 Revenue Total Long-term Obligations Bonds for Governmental and Business-type Activities Principal Interest Principal Interest Business Type Activities 2026 $ 12,575,000 $ 13,170,971 $ 50,974,000 $ 27,648,025 2027 13,195,000 12,542,221 49,638,000 25,523,614 2028 13,835,000 11,906,621 49,638,000 23,361,979 2029 14,525,000 11,214,871 49,042,000 21,329,423 2030 15,145,000 6,969,121 46,897,000 15,760,003 2031-2035 82,855,000 46,252,431 178,399,000 76,271,647 2036-2040 91,280,000 33,576,284 165,633,000 47,643,594 2041-2045 73,070,000 20,140,825 102,000,000 24,594,325 2046-2050 68,595,000 8,542,050 68,595,000 8,542,050 2051-2055 14,980,000 449,400 14,980,000 449,400 $ 400,055,000 $ 164,764,795 $ 775,796,000 $ 271,124,060 As of June 30, 2025, Union County had $32,725,000 of general obligation bonds authorized and unissued and had a legal debt margin of $2,895,057,320. C. Changes in Long-Term Obligations The following is a summary of changes in long-term obligations for the year ended June 30, 2025 (and agrees to table in Note 14 part A): Balance Balance Due Within June 30, 2024 Additions Reductions June 30, 2025 One Year Governmental Activities: Bonds Payable General obligation bonds $ 318,525,000 $ - $ 26,680,000 $ 291,845,000 $ 25,430,000 GO Bonds from direct placements 67,402,000 - 7,890,000 59,512,000 9,665,000 Certificates of participation 25,135,000 - 4,855,000 20,280,000 2,930,000 Installment financing 4,478,000 - 374,000 4,104,000 374,000 Premium 43,683,087 - 3,468,933 40,214,154 3,339,503 Total Bonds Payable 459,223,087 - 43,267,933 415,955,154 41,738,503 Compensated absences * 8,049,191 4,456,107 - 12,505,298 7,897,943 Lease liability 1,467,978 296,512 533,962 1,230,528 519,853 Subscription liability 4,299,293 1,391,229 1,708,514 3,982,008 1,693,103 Net OPEB liability 56,337,584 8,204,589 - 64,542,173 - Net pension liability (LGERS) 55,746,602 - 832,436 54,914,166 - Net pension liability, separation allowance 14,201,434 - 335,033 13,866,401 - Government activities long term liabilities $ 599,325,169 $ 14,348,437 $ 46,677,878 $ 566,995,728 $ 51,849,402 Business-type Activities: Bonds Payable Revenue bonds $ 412,025,000 $ - $ 11,970,000 $ 400,055,000 $ 12,575,000 Premium 39,045,387 - 1,680,794 37,364,593 1,680,794 Total Bonds Payable 451,070,387 - 13,650,794 437,419,593 14,255,794 Compensated absences * 1,266,721 698,059 - 1,964,780 1,210,971 Accrued landfill post-closure care costs 5,372,981 136,054 - 5,509,035 - Lease liability 67,365 - 20,395 46,970 21,661 Subscription liability 687,868 1,248,928 575,323 1,361,473 582,159 Net OPEB liability 9,652,863 1,377,742 - 11,030,605 - Net pension liability (LGERS) 9,063,020 - 60,423 9,002,597 - Net pension liability, separation allowance 974,927 - 48,370 926,557 - Business-type activities long term liabilities $ 478,156,132 $ 3,460,783 $ 14,355,305 $ 467,261,610 $ 16,070,585 * The change in compensated absences above is a net change for the year. LGERS, Separation Allowance, and OPEB for governmental activities typically have been liquidated in the General Fund or one of the Enterprise Funds depending on the location status of the employee at the time of liquidation. C-62 332 D. Revenue Bonds The County issued combined system enterprise revenue bonds for water and sewer system improvements pursuant to a General Trust Indenture dated as of May 1, 1996; Series Indenture Number 2, dated as of May 15, 2003; Series Indenture Number 3, dated as of August 1, 2009; Series Indenture Number 4, dated as August 4, 2011: Series Indenture Number 5, dated as of December 1, 2011; Series Indenture Number 6, dated as of December 1, 2015; and Series Indenture Number 7, dated as of August 1, 2017; and Series Indenture Number 8, (together the “Indentures”) between the County and First Union National Bank of North Carolina (now succeeded by U.S. Bank National Association), as trustee. The Indentures authorize and secure all outstanding revenue bonds of the County’s water and sewer system and contain several financial and operating covenants governing such matters as rates, additional bonds, reserve funds, annual budgets, maintenance of the system, and insurance. The General Trust Indenture contains a provision that in the event of default the trustee may, or if required by the owners of not less than a majority of the principal amount of the bonds, must declare the bonds to be immediately due and payable. The net revenues of the combined water and sewer system are the assets pledged as collateral for the outstanding revenue bonds. The rate covenant of the County is as follows: Before the commencement of each fiscal year, the County will fix, establish or maintain or cause to be fixed, established and maintained such rates and charges for the provision of services of the Enterprise Systems and revise or cause to be revised the same, as necessary, as will produce revenues at least equal in such Fiscal Year to the total of the current expenses budgeted for such Fiscal Year, as may be amended from time to time, plus 120% of (1.20 times) the Principal and Interest Requirements on the Bonds to become due during that Fiscal Year plus 100% of (1.00 times) the Principal and Interest Requirement on General Obligation Indebtedness and Subordinate Indebtedness to become due in such Fiscal Year plus 100% of (1.00 times) the Principal and Interest Requirements on Other Indebtedness to become due in such Fiscal Year plus 100% (1.00 times) the amount required to reimburse the provider of a qualified reserve fund substitute for any amounts owing hereunder. Revenues mean all rates, fees (including any tap, system development fees (formerly named capacity impact fees), rental, assessments or other charges or other money received by the County in connection with the ownership, management and operation of the water and sewer system, and all parts thereof, including amounts received from the investments of moneys (with the exception of investment earnings on revenue bonds construction funds), all as calculated in accordance with generally accepted accounting principles. Current expenses means the current expenses of operation, maintenance and current repair of the water and sewer system, as calculated in accordance with generally accepted accounting principles. Current expenses do not include depreciation expense or moneys payable as interest on bonds. C-63 333 The County believes it is in compliance with all such covenants during the fiscal year ended June 30, 2025. The calculation for the various debt service coverage ratios for the year ended June 30, 2025 is as follows: Revenues $ 103,625,919 Current Expenses 52,537,460 Net revenues available for debt service $ 51,088,459 Senior debt service coverage: Debt service, principal and interest paid $ 25,739,471 Subordinate debt service: Debt service, principal and interest paid - Total debt service: Total debt service, principal and interest paid 25,739,471 Add: 20% of senior debt service 5,147,894 Adjusted debt service requirements $ 30,887,365 Coverage Test 1 Net revenues / adjusted debt service 1.65 Coverage Test 2 Net revenues / total debt service 1.98 E. Conduit Debt Obligations Union County Industrial Facility and Pollution Control Financing Authority (the "Authority") has issued industrial revenue bonds to provide financial assistance to private businesses for economic development purposes. These bonds are secured by the properties financed as well as letters of credit and are payable solely from payments received from the private businesses involved. Ownership of the acquired facilities is in the name of the private business served by the bond issuance. Neither the County, the Authority, the State, or any political subdivision thereof is obligated in any manner for the repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the accompanying financial statements. As of June 30, 2025, there are no industrial revenue bonds outstanding. F. Debt Related to Capital Activities As of June 30, 2025, of the total Governmental Activities debt listed, $82,261,469 relates to assets the County holds title to. As of June 30, 2025, there is $16,422,558 in unspent restricted cash related to this debt amount. The remaining $338,906,221 in outstanding debt is for Union County Public Schools Facilities and South Piedmont Community College. G. Leases The County has entered into agreements to lease certain buildings and equipment. The lease agreements have been recorded at the present value of the future minimum lease payments as of the date of their inception. C-64 334 The future lease obligations and the net present value of these lease payments as of June 30, 2025, were as follows: Year Ending June 30 Principal Payments Interest Payments Total 2026 541,514 12,853 $ 554,367 2027 400,583 8,734 409,317 2028 198,778 4,975 203,753 2029 136,623 1,781 138,404 $ 1,277,498 $ 28,343 $ 1,305,841 H. Subscriptions The County has entered into agreements to subscribe to certain software. The agreements have been recorded at the present value of the future minimum lease payments as of the date of their inception. Year Ending Principal Interest June 30 Payments Payments Total 2026 2,275,262 146,838 $ 2,422,100 2027 1,378,585 85,213 1,463,798 2028 777,735 44,119 821,854 2029 393,868 21,549 415,417 2030 203,614 10,286 213,900 2031 208,393 5,507 213,900 2032 106,024 926 106,950 $ 5,343,481 $ 314,438 $ 5,657,919 NOTE 15 - INTERFUND BALANCES AND ACTIVITY A. INTERFUND BALANCES The composition of inter-fund balances as of June 30, 2025 is as follows: Receivable Fund Payable Fund Amount General Fund Water & Sewer Fund $ 330,108 General Fund Solid Waste Fund 71,742 $ 401,850 * *Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds (as shown on Exhibit A). C-65 335 B. INTERFUND ACTIVITY Transfers to/from other funds at June 30, 2025, consist of the following: Transfers To: Water & General Non-Major General Sewer Special Special General Capital Capital Solid Waste Revenue Revenue Transfers From: Fund Project Fund Project Fund Fund Fund Funds Total General Fund $ - $ 23,123,499 $ - $ 650,000 $ 28,060 $ 7,135,798 $ 30,937,357 General Capital Project Fund - - - - 100,000 - $ 100,000 General Special Revenue Fund 1,786,822 - 4,902,476 - - - 6,689,298 Non-Major Special Revenue Funds 149,999 - - - - - 149,999 Total $ 1,936,821 $ 23,123,499 $ 4,902,476 $ 650,000 $ 128,060 $ 7,135,798 $ 37,876,654 Interfund transfers from General Fund consisted of $650,000 transfer to Solid Waste Fund for the implementation of free disposal of bagged household waste program, and $28,060 to General Special Revenue Fund for the local grant match for Transportation Carbon Reduction Grant. Also from General Fund, $7,135,797 was transferred to Non-Major Special Revenue Funds that includes the budget appropriation to Fire Districts for $7,008,989; adjustment to Emergency Telephone Fund for the expenditures over the amount that was approved by the PSAP Board for $1,808, and $125,000 from General Fund to Reappraisal Fund. There was a transfer from the Reappraisal Fund to General Fund of $150,000. There were transfers from General Special Revenue Fund to other funds including General Fund for $1,786,822 to rehire public sector staff using ARPA funding; and $4,902,476 to Water and Sewer Capital Project Fund to appropriate ARPA funding for Crooked Creek Interceptor Improvements Phase II. Transfer of $23,123,499 from General Fund to General Capital Project Fund was for the purpose of funding ongoing and planned projects. C-66 336 NOTE 16 - DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES Deferred Outflows of Deferred Inflows of Governmental Activities: Resources Resources Pensions - difference between expected and actual experience LGERS $ 9,623,041 $ 64,702 Register of Deeds 7,649 6,228 Separation Allowance 2,599,305 - OPEB 59,602 9,847,524 Pensions - Changes of assumptions and other inputs Separation Allowance 366,497 1,734,921 OPEB 13,775,237 11,449,531 Pensions - difference between projected and actual investment earnings LGERS 7,465,548 - Register of Deeds 134,537 - Separation Allowance 185,340 - OPEB - 4,833,326 Pensions - change in proportion and difference between employer contributions and proportionate share of contributions LGERS 134,371 1,021,997 Register of Deeds 8,518 15,286 Contributions to pension plans subsequent to measurement date LGERS 11,907,350 - Register of Deeds 27,445 - Separation Allowance 947,908 - Prepaid taxes not yet earned (General) - 70,619 Prepaid taxes not yet earned (Special Revenue) - 1,385 Taxes receivable, net, less penalties (General) - 198,182 Taxes receivable, net, less penalties (Special Revenue) - 47,940 Deferred Gain of Debt Refundings - 3,845,334 Deferred loss on refundings 11,102,142 - Leases where the County is the lessor (General) - 148,368,469 Total governmental activities 58,344,490 181,505,444 Business-Type Activities: Pensions - difference between expected and actual experience LGERS 1,577,596 10,607 Separation Allowance 173,686 - OPEB 10,186 1,682,995 Pensions - changes of assumptions LGERS - - Separation Allowance 24,489 115,928 OPEB 2,354,262 1,956,786 Pensions - difference between projected and actual investment earnings LGERS 1,223,898 - Separation Allowance 12,385 - OPEB - 826,041 Pensions - change in proportion and difference between employer contributions and proportionate share of contributions - LGERS 22,029 167,546 Contributions to pension plans subsequent to measurement date LGERS 1,952,084 - Separation Allowance 63,339 - Developer contributions for future Water and Sewer line extensions, not yet earned - 185,110 Deferred loss on refundings 1,988,406 - Total business type activities 9,402,360 4,945,013 Total $ 67,746,850 $ 186,450,457 C-67 337 Following are the deferred inflows of resources that are reported in the governmental fund financial statements at June 30, 2025: Other nonmajor General Fund Governmental Funds Prepaid taxes not yet earned $ 70,619 $ 1,385 Taxes receivable, net, less penalties 686,983 47,940 Opioid settlement fund receivable - 11,186,982 Leases where the County is the lessor 150,301,222 - Total $ 151,058,824 $ 11,236,307 NOTE 17 - JOINT VENTURES A. Catawba River Treatment Plant Union County and Lancaster County Water and Sewer District ("district") constructed a water impoundment and treatment facility on the Catawba River in Lancaster County. The joint venture is known as the Catawba River Water Treatment Plant (the “CRWTP”). The agreement between the two parties called for the payment of one-half the audited and agreed upon costs of acquiring, constructing, and equipping the project. The County has a 50% undivided interest in the facility. Management of the facility is the responsibility of a joint board. The joint board is composed of an equal number of members from the district and County. A minimum of three (3) members from the district and County each serve on the joint board. The district has responsibility for operating the facility under the joint board's direction. The agreement further calls for an annual audit each June 30 to determine actual expenses and gallons used. A final settlement will be made each year based on audited amounts. Operating costs of the facility will be split between the parties based on metered gallons drawn by each. The joint venture serves only the County and district as customers. All purchases of water are considered to be related party transactions. During the year, the County purchased $3,790,228 of water. The County's net investment is recorded in the Water and Sewer Enterprise Fund and is accounted for on the equity method. The County's equity interest as of June 30, 2025 was $44,735,036. This included the County's share of the recognized loss of $978,448 for the year, which includes an adjustment from the prior year for compensated absences and the current year change in net position. Complete separate financial statements for the joint venture may be obtained from Catawba River Water Treatment Plant, 5107 Riverside Road, P.O. Box 214, Van Wyck, SC 29744. Summary financial information as of, and for the fiscal year ended June 30, 2025, is as follows: Cash and investments $ 3,453,747 Other assets 92,914,873 Total assets and deferred outflows $ 96,368,620 Total liabilities and deferred inflows $ 6,898,548 Total net position 89,470,072 Total liabilities, deferred inflows and net position $ 96,368,620 Total revenues $ 8,224,368 Total expenses (10,314,578) Capital contributions 349,859 Net increase in net position $ (1,740,351) C-68 338 B. South Piedmont Community College The County, in conjunction with the State of North Carolina and Anson County Community College, participates in a joint venture to operate the Union Campus of South Piedmont Community College. The County appoints three members of the 14-member board of trustees of each community college. The president of the community colleges' student government association serves as a non-voting, ex-officio member of the board of trustees. The community colleges are included as component units of the state. The County has the basic responsibility for providing funding for the facilities of the community college and also provides some financial support for the community college's operations. In addition to providing annual appropriations for the facilities, the County periodically issues debt to provide financing for new and restructured facilities. The outstanding principal debt as of June 30, 2025, was $31,117,000. The County contributed $3,830,426 to South Piedmont Community College for operating and $8,433,650 for capital purposes during the fiscal year ended June 30, 2025. The majority of the capital purchases are being paid for by general obligation bond proceeds that were issued on August 22, 2019 and on April 12, 2022. In addition, the County made debt service payments of $3,458,356 during the fiscal year on debt issued for the community college capital facilities. The participating governments do not have any equity interest in the joint venture; therefore, no equity interest has been reflected in the County's financial statements at June 30, 2025. Complete financial statements for the community colleges may be obtained from the community colleges' administrative offices at South Piedmont Community College, East Campus, P.O. Box 126, Polkton, NC 28135. NOTE 18 - JOINTLY GOVERNED ORGANIZATION Centralina Council of Governments The Centralina Council of Governments is a voluntary association of nine County governments and seventy municipalities. The Council was established by the participating governments to coordinate funding from federal and state agencies. Each participating government appoints one member to the council's governing board, whose responsibilities include approving the budget and designating the management of the Council. The County paid membership dues of $68,711 during the fiscal year ended June 30, 2025. The County was the sub-recipient of a grant for $1,507,365 from the U.S. Department of Health and Human Services and the Division of Aging and Adult Services of the North Carolina Department of Human Resources that was passed through the Council. NOTE 19 - SUMMARY DISCLOSURE OF SIGNIFICANT CONTINGENCIES Federal and State Assisted Programs The County has received proceeds from several federal and state grants. Periodic audits of these grants are required and certain costs may be questioned as not being appropriate expenditures under the grant agreements. Such audits could result in the refund of grant monies to the grantor agencies. Management believes that any required refunds will be immaterial. No provision has been made in the accompanying financial statements for the refund of grant monies. NOTE 20 - SIGNIFICANT EFFECTS OF SUBSEQUENT EVENTS In July of 2025, the County issued 2025 2/3rds General Obligation Bonds in the amount of $13,000,000 and 2025 voter approved General Obligation Bonds in the amount of $72,150,000. The 2025 2/3rds proceeds will be used to pay for renovations and/or expansions to the County's general administration spaces including but not limited to the Judicial Center and Government Center. The 2025 General Obligation bonds proceeds will be used for Union County Public Schools and South Piedmont Community College. Union County Public Schools projects include renovation to the previous Forest Hills High School to become the new East Union Middle School and design for a new Parkwood High School. South Piedmont Community College's project includes a new Center for Entrepreneurship. C-69 339 NOTE 21 - CHANGE IN ACCOUNTING PRINCIPLES A. Correction of an Error in Previously Issued Financial Statements During fiscal year 2025, it was discovered that the Opioid Settlement Funds received from participating the Memorandum of Agreement with the State created an exchange transactions between the County and the pharmaceutical companies, therefore requiring a correction of error for the receivable amount due over the life of the settlement agreement. The effect of correcting that error is shown in the table below. B. Adjustments to and Restatements of Beginning Balances 6/30/2024 As Previously Error 6/30/2024 Reported Correction As Restated Government-Wide Governmental Activities $ (27,195,363) $ 13,891,765 $ (13,303,598) Total Government-Wide $ (27,195,363) $ 13,891,765 $ (13,303,598) Opioid Special Revenue Fund Non-major Special Revenue Fund $ 2,937,847 $ 1,123,853 $ 4,061,700 Total Opioid Special Revenue Fund $ 2,937,847 $ 1,123,853 $ 4,061,700 C-70 340 Required Supplementary Information This section contains additional information required by generally accepted accounting principles. Special Separation Allowance Schedule of Changes in the Total Pension Liability Schedule of the Total Pension Liability Schedule of Employer Contributions Notes to the Required Schedules Other Postemployment Retiree Healthcare Benefits (OPEB) Schedule of Changes in the Total OPEB Liability and Related Ratios Schedule of Employer Contributions Schedule of Investment Returns Notes to the Required Schedules Local Government Employees' Retirement System Schedule of the County's Proportionate Share of the Net Pension Local Governmental Employees' Retirement System Schedule of County Contributions Local Governmental Employees' Retirement System Register of Deeds Supplemental Pension Fund Schedule of the County's Proportionate Share of the Net Pension Register of Deeds Supplemental Pension Fund Schedule of County Contributions Register of Deeds Supplemental Pension Fund D-1 341 D-2 342 Union County, North Carolina Exhibit M Special Separation Allowance Required Supplementary Information Schedule of Changes in Total Pension Liability Difference Beginning Between Change of Ending Fiscal Year Total Pension Expected Assumptions Total Pension Ending Liability Service and Actual or Other Benefit Liability June 30 Balance Cost Interest Experience Inputs Payments Balance 2016 $ 13,617,112 $ 435,613 $ 482,738 $ - $ 125,473 $ (1,140,254) $ 13,520,682 2017 13,520,682 445,951 462,632 $ - (273,929)(1,123,610) 13,031,726 2018 13,031,726 450,939 481,447 323,619 845,945 (1,118,031) 14,015,645 2019 14,015,645 519,249 423,659 926,298 (512,563)(1,217,443) 14,154,845 2020 14,154,845 493,598 492,518 1,268,260 262,802 (1,248,258) 15,423,765 2021 15,423,765 540,214 482,899 1,037,454 4,628,793 (1,221,831) 20,891,294 2022 20,891,294 830,400 391,060 843,430 (563,994)(1,258,193) 21,133,997 2023 21,133,997 790,701 460,649 905,091 (3,235,043)(1,321,393) 18,734,002 2024 18,734,002 561,736 775,301 1,266,990 448,481 (1,491,166) 20,295,344 2025 20,295,344 643,346 780,511 1,757,592 (451,368)(1,565,154) 21,460,271 The amounts presented for each fiscal year were determined as of the prior December 31. D-3 343 Union County, North Carolina Exhibit N Special Separation Allowance Required Supplementary Information Schedule of Total Pension Liability Fiscal Year Ratio of Plan Net Net Pension Liability Ending Total Pension Plan Net Net Pension Position to Total Covered as a Percentage June 30 Liability Position Liability Pension Liability Payroll Covered Payroll 2016 $ 13,520,682 $ - $ 13,520,682 0.00% $ 25,506,915 53.01% 2017 13,031,726 2,383,519 10,648,207 18.29% 25,506,915 41.75% 2018 14,015,645 3,185,872 10,829,773 22.73% 27,555,943 39.30% 2019 14,154,845 3,536,079 10,618,766 24.98% 26,620,711 39.89% 2020 15,423,765 3,882,838 11,540,927 25.17% 27,297,241 42.28% 2021 20,891,294 4,191,718 16,699,576 20.06% 27,641,036 60.42% 2022 21,133,997 4,510,454 16,623,543 21.34% 26,133,144 63.61% 2023 18,734,002 4,765,519 13,968,483 25.44% 26,760,051 52.20% 2024 20,295,344 5,118,983 15,176,361 25.22% 28,147,085 53.92% 2025 21,460,271 6,667,313 14,792,958 31.07% 29,028,564 50.96% The amounts presented for each fiscal year were determined as of the prior December 31. D-4 344 Union County, North Carolina Exhibit O Special Separation Allowance Required Supplementary Information Schedule of Employer Contributions Fiscal Year Actuarially Determined Actual Annual Actual Contributions Ending Employer Employer Contribution Covered as a Percentage June 30 Contribution Contributions Deficiency (Excess)Payroll of Covered Payroll 2016 $ 1,216,080 $ 1,947,863 $ (731,783) $ 27,091,069 7.19% 2017 1,490,931 2,250,437 (759,506) 25,506,915 8.82% 2018 1,506,851 1,546,579 (39,728) 27,555,943 5.61% 2019 1,496,331 1,613,579 (117,248) 26,269,401 6.14% 2020 1,600,437 1,613,579 (13,142) 27,297,241 5.91% 2021 1,747,191 1,598,805 148,386 27,641,036 5.78% 2022 1,933,323 1,747,190 186,133 26,133,144 6.69% 2023 2,790,512 1,939,454 851,058 26,760,051 7.25% 2024 2,979,253 2,757,781 221,472 27,112,853 10.17% 2025 2,870,020 2,981,045 (111,025) 27,814,522 10.72% Notes to the Required Schedules: Actuarial Assumptions. The total pension liability was determined by an actuarial valuation as of December 31, 2024, using the following actuarial assumptions, applied to all periods included in the measurement: Changes of benefit terms. None Changes of assumption. The discount rate increased from 4.00% to 4.28% The assumed inflation rate remained at 2.50% with real wage growth being 0.75% per annum. Method and assumptions used in calculations of actuarially determined contributions. The actuarially determined contribution rates are determined on an annual basis. The following actuarial methods and assumptions were used to determine contribution rates reported in that schedule: Actuarial cost method Entry Age Normal Amortization method Level Dollar, Closed Remaining amortization method 8 years as of December 31, 2022 Asset valuation method Market value Inflation 2.50% Salary increase 3.25-7.75%, including inflation for Law Enforcement Officers 3.25-8.25%, including inflation for General Employees Investment rate of return 4.28% for FY2025, net of pension plan investment expense, including inflation D-5 345 Union County, North Carolina Exhibit P Other Postemployment Retiree Healthcare Benefits (OPEB) Required Supplementary Information Schedule of Changes in the Total OPEB Liability and Related Ratios Total OPEB Liability 2025 2024 2023 2022 2021 2020 2019 2018 2017 Service Cost at end of year $ 2,893,350 $ 1,538,214 $ 2,728,514 $ 1,987,859 $ 2,774,670 $ 2,936,199 $ 3,153,453 $ 3,564,909 $ 4,117,337 Interest on the Total OPEB Liability 3,856,765 5,009,136 4,019,583 4,389,770 4,874,600 4,573,417 4,350,254 3,952,508 3,641,969 Change in beneift terms 40,440,121 Difference between expected and actual experience (13,200,418)(404,575)(589,992) 1,066,740 (14,009,110) 308,146 2,656,661 910,489 - Changes of assumptions or other inputs (12,237,501) 36,144,808 (23,938,381) 17,150,645 (689)(5,777,993) 1,607,421 (10,205,157)(12,808,598) Benefit payments (4,487,718)(4,322,657)(3,782,521)(5,017,337)(4,159,350)(4,039,770)(3,459,789)(3,816,691)(3,634,511) Net change in Total OPEB Liability 17,264,599 37,964,926 (21,562,797) 19,577,677 (10,519,879)(2,000,001) 8,308,000 (5,593,942)(8,683,803) Total OPEB Liability - beginning 137,553,174 99,588,248 121,151,045 101,573,368 112,093,247 114,093,248 105,785,248 111,379,190 120,062,993 Total OPEB Liability - ending $ 154,817,773 $ 137,553,174 $ 99,588,248 $ 121,151,045 $ 101,573,368 $ 112,093,247 $ 114,093,248 $ 105,785,248 $ 111,379,190 Plan Fiduciary Net Position Contributions - employer $ 4,487,718 $ 7,441,924 $ 5,777,214 $ 8,619,384 $ 6,659,350 $ 8,712,229 $ 11,006,979 $ 13,221,916 $ 3,634,511 Net investment income 7,682,268 6,745,335 4,089,475 (6,453,703) 7,148,282 2,256,752 2,402,748 947,514 1,610,803 Benefit payments (4,487,718)(4,322,657)(3,782,521)(5,017,337)(4,159,350)(4,039,770)(3,459,789)(3,816,691)(3,634,511) Administrative expense - - - - - - (1,926)(2,308)(26,295) Net change in Plan Fiduciary Net Position 7,682,268 9,864,602 6,084,168 (2,851,656) 9,648,282 6,929,211 9,948,012 10,350,431 1,584,508 Plan Fiduciary Net Position - beginning 71,562,727 61,698,125 55,613,957 58,465,613 48,817,331 41,888,120 31,940,108 21,589,677 20,005,169 Plan Fiduciary Net Position - ending 79,244,995 71,562,727 61,698,125 55,613,957 58,465,613 48,817,331 41,888,120 31,940,108 21,589,677 Net OPEB Liability - ending $ 75,572,778 $ 65,990,447 $ 37,890,123 $ 65,537,088 $ 43,107,755 $ 63,275,916 $ 72,205,128 $ 73,845,140 $ 89,789,513 Plan Fiduciary Net Position as a percentage of the Total OPEB Liability 51.19%52.03%61.95%45.90%57.56%43.55%36.71%30.19%19.38% Covered Payroll $ 84,982,871 $ 26,088,219 $ 23,678,783 $ 22,976,268 $ 26,941,927 $ 29,668,870 $ 29,668,870 $ 31,621,099 $ 31,621,099 Net OPEB Liability as a percentage of covered payroll 88.93%252.95%160.02%285.24%160.00%213.27%243.37%233.53%283.95% This schedule will not present ten years' worth of fiscal information until 2026. D-6 346 Union County, North Carolina Exhibit Q Other Postemployment Retiree Healthcare Benefits (OPEB) Required Supplementary Information Schedule of Employer Contributions Contributions Actual in relation to the Annual Contributions Fiscal Year Actuarially Actuarially Contribution as a Ending Determined Determined Deficiency/Covered percentage of June 30 Contribution Contribution (Excess)Payroll Covered Payroll 2017 $ 5,447,207 $ 3,634,511 $ 1,812,696 $ 31,621,099 11.49% 2018 7,483,692 13,221,916 (5,738,224) 31,621,099 41.81% 2019 7,483,692 11,006,979 (3,523,287) 29,668,870 37.10% 2020 7,290,354 8,712,229 (1,421,875) 29,668,870 29.36% 2021 7,290,354 6,659,350 631,004 26,941,927 24.72% 2022 4,995,684 8,619,384 (3,623,700) 22,976,268 37.51% 2023 4,995,684 5,777,214 (781,530) 23,678,783 24.40% 2024 4,369,218 7,441,924 (3,072,706) 26,088,219 28.53% 2025 4,369,218 4,487,718 (118,500) 84,982,871 5.28% This schedule will not present ten years' worth of fiscal information until 2026. D-7 347 Union County, North Carolina Exhibit R Other Postemployment Retiree Healthcare Benefits (OPEB) Required Supplementary Information Schedule of Investment Returns Annual Money-Weighted Rate of Return, Fiscal Year Ending June 30 Net of Investment Expense 2017 4.18 % 2018 3.57 % 2019 6.64 % 2020 4.75 % 2021 14.58 % 2022 (10.54)% 2023 7.16 % 2024 10.72 % 2025 10.74 % This schedule will not present ten years' worth of fiscal information until 2026. D-8 348 Union County, North Carolina Exhibit R (continued) Other Postemployment Retiree Healthcare Benefits (OPEB) Required Supplementary Information Schedule of Investment Returns Notes to the Required Schedules: Methods and assumptions used in calculations of Actuarially Determined Contributions. The Actuarially Determined Contribution rates, as a percentage of payroll, used to determine the Actuarially Determined Contribution amounts in the Schedule of Employer Contributions (Schedule A) are calculated with each biennial actuarial valuation. The following actuarial methods and assumptions were used to determine contribution rates reported in that schedule for the year ending June 30, 2024: Actuarial cost method Entry Age Normal Amortization method Level Dollar Amortization period 22 Years Asset valuation method Market Value of Assets Inflation 2.50% Real wage growth 0.75% Wage inflation 3.25% Salary increases, including wage inflation General Employees 3.25% - 8.41% Firefighters 3.25% - 8.15% Law Enforcement Officers 3.25% - 7.90% Long-term Investment Rate of Return, net of OPEB plan investment expense, including price inflation 3.50% Municipal Bond Index Rate Prior Measurement Date 3.93% Measurement Date 5.20% Year FNP is projected to be depleted Prior Measurement Date N/A Measurement Date N/A Single Equivalent Interest Rate, net of OPEB plan investment expense, including price inflation Prior Measurement Date 2.85% Measurement Date 3.50% Health Care Cost Trends Pre-Medicare 7.00% for 2022 decreasing to an ultimate rate of 4.50% by 2034 Medicare 5.125% for 2022 decreasing to an ultimate rate of 4.50% by 2027 Dental 3.5% D-9 349 Union County, North Carolina Exhibit S Schedule of the County's Proportionate Share of the Net Pension Local Governmental Employees' Retirement System Liability (Asset) County's Proportionate County's County's Share of the Plan Proportion Proportionate Net Pension Fiduciary of the Net Share of the Liability (Asset)Net Position Fiscal Year Pension Net Pension County's as a Percentage as a Percentage Ending Liability Liability Covered of its Covered of the Total June 30 (Asset) %(Asset) $Payroll Payroll Pension Liability 2016 0.751 % $ 3,371,206 $ 41,860,837 8.05 % 98.09 % 2017 0.781 % 16,575,224 45,271,231 36.61 % 91.47 % 2018 0.809 % 12,366,765 48,703,037 25.39 % 94.18 % 2019 0.822 % 19,506,819 51,978,550 37.53 % 92.00 % 2020 0.883 % 24,104,756 58,149,314 41.45 % 90.86 % 2021 0.927 % 33,140,310 64,741,584 51.19 % 88.61 % 2022 0.955 % 14,644,922 68,790,940 21.29 % 95.51 % 2023 0.982 % 55,424,774 73,292,362 75.62 % 84.14 % 2024 0.979 % 64,809,622 80,488,203 80.52 % 82.49 % 2025 0.984 % 63,916,763 87,433,259 73.10 % 83.30 % D-10 350 Union County, North Carolina Exhibit T Schedule of County Contributions Local Governmental Employees' Retirement System Contributions in Relation to the Fiscal Year Contractually Contractually Contribution County's Contributions Ending Required Required Deficiency Covered as a Percentage of June 30 Contribution Contribution (Excess)Payroll Covered Payroll 2016 $ 3,101,050 $ 3,101,050 - $ 45,271,231 6.85 % 2017 3,644,496 3,644,496 - 48,703,037 7.48 % 2018 4,011,757 4,011,757 - 51,978,550 7.72 % 2019 4,648,254 4,648,254 - 58,149,314 7.99 % 2020 5,944,013 5,944,013 - 64,741,584 9.18 % 2021 7,159,791 7,159,791 - 68,790,940 10.41 % 2022 8,472,053 8,472,053 - 73,292,362 11.56 % 2023 10,002,124 10,002,124 - 80,488,203 12.43 % 2024 11,617,665 11,617,665 - 87,433,259 13.29 % 2025 13,859,434 13,859,434 - 99,513,358 13.93 % D-11 351 Union County, North Carolina Exhibit U Schedule of the County's Proportionate Share of the Net Pension Register of Deed's Supplemental Pension Fund Liability (Asset) County's Proportionate County's County's Share of the Plan Proportion Proportionate Net Pension Fiduciary of the Net Share of the Liability (Asset)Net Position Fiscal Year Pension Net Pension County's as a Percentage as a Percentage Ending Liability Liability Covered of its Covered of the Total June 30 (Asset) %(Asset) $Payroll Payroll Pension Liability 2016 (2.618)% $ (606,651) $ 79,911 (759.16)% 197.29 % 2017 (2.607)%(487,471) 83,109 (586.54)% 160.17 % 2018 (2.613)%(446,073) 85,526 (521.56)% 153.77 % 2019 (2.502)%(414,353) 88,014 (470.78)% 153.31 % 2020 (2.327)%(459,398) 92,101 (498.80)% 164.11 % 2021 (2.813)%(644,619) 104,610 (616.21)% 173.62 % 2022 (3.019)%(580,060) 107,850 (537.84)% 156.53 % 2023 (2.858)%(378,453) 111,673 (338.89)% 139.04 % 2024 (3.096)%(372,040) 115,653 (321.69)% 135.74 % 2025 (3.023)%(348,375) 126,420 (275.57)% 133.61 % D-12 352 Union County, North Carolina Exhibit V Schedule of County Contributions Register of Deed's Supplemental Pension Fund Contributions in Relation to the Fiscal Year Contractually Contractually Contribution County's Contributions Ending Required Required Deficiency Covered as a Percentage of June 30 Contribution Contribution (Excess)Payroll Covered Payroll 2016 $ 21,300 $ 21,300 - $ 83,109 25.63 % 2017 22,706 22,706 - 85,526 26.55 % 2018 21,409 21,409 - 88,014 24.32 % 2019 22,118 22,118 - 92,101 24.01 % 2020 26,932 26,932 - 104,610 25.75 % 2021 36,233 36,233 - 107,850 33.60 % 2022 32,768 32,768 - 111,673 29.34 % 2023 27,630 27,630 - 115,653 23.89 % 2024 26,014 26,014 - 126,420 20.58 % 2025 27,445 27,445 - 133,308 20.59 % D-13 353 D-14 354 Combining and Individual Fund Statements E-1 355 E-2 356 Union County, North Carolina Schedule 1 Combining Balance Sheet Nonmajor Special Revenue Funds June 30, 2025 Allens Crossroad Fire District Fund Bakers Fire District Fund Beaver Lane Fire District Fund Fairview Fire District Fund ASSETS Cash and investments $33,876 $71,815 $19,731 $57,545 Property taxes receivable, net 849 4,234 4,206 1,501 Accounts receivable, net 13,418 92,910 33,244 29,358 Cash and investments, restricted ---- Total assets $48,143 $168,959 $57,181 $88,404 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable and accrued liabilities $-$-$-$- Advances from other funds ---- Total liabilities ---- DEFERRED INFLOWS OF RESOURCES 851 4,234 4,855 1,501 Total liabilities and deferred inflows of resources 851 4,234 4,855 1,501 FUND BALANCES Restricted 47,292 164,725 52,326 86,903 Assigned ---- Total fund balances 47,292 164,725 52,326 86,903 Total liabilities, deferred inflows of resources and fund balances $48,143 $168,959 $57,181 $88,404 continued on next page E-3 357 Union County, North Carolina Schedule 1 (Continued) Combining Balance Sheet Nonmajor Special Revenue Funds June 30, 2025 Griffith Road Fire District Fund Hemby Bridge Fire District Fund Jackson Fire District Fund Lanes Creek Fire District Fund ASSETS Cash and investments $-$26,812 $35,912 $11,194 Property taxes receivable, net 81 11,272 483 614 Accounts receivable, net 3,027 148,223 15,135 12,086 Cash and investments, restricted ---- Total assets $3,108 $186,307 $51,530 $23,894 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable and accrued liabilities $-$-$-$- Advances from other funds 7,013 --- Total liabilities 7,013 --- DEFERRED INFLOWS OF RESOURCES 81 11,273 483 614 Total liabilities and deferred inflows of resources 7,094 11,273 483 614 FUND BALANCES Restricted (3,986)175,034 51,047 23,280 Assigned ---- Total fund balances (3,986)175,034 51,047 23,280 Total liabilities, deferred inflows of resources and fund balances $3,108 $186,307 $51,530 $23,894 continued on next page E-4 358 Union County, North Carolina Schedule 1 (Continued) Combining Balance Sheet Nonmajor Special Revenue Funds June 30, 2025 New Salem Fire District Fund Providence Fire District Fund Sandy Ridge Fire District Fund Springs Fire District Fund ASSETS Cash and investments $-$-$-$157,380 Property taxes receivable, net 2,279 -890 3,190 Accounts receivable, net 25,959 -10,384 71,950 Cash and investments, restricted ---- Total assets $28,238 $-$11,274 $232,520 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable and accrued liabilities $-$-$-$- Advances from other funds 9,206 -6,853 - Total liabilities 9,206 -6,853 - DEFERRED INFLOWS OF RESOURCES 2,279 -891 3,587 Total liabilities and deferred inflows of resources 11,485 -7,744 3,587 FUND BALANCES Restricted 16,753 -3,530 228,933 Assigned ---- Total fund balances 16,753 -3,530 228,933 Total liabilities, deferred inflows of resources and fund balances $28,238 $-$11,274 $232,520 continued on next page E-5 359 Union County, North Carolina Schedule 1 (Continued) Combining Balance Sheet Nonmajor Special Revenue Funds June 30, 2025 Stack Road Fire District Fund Stallings Fire District Fund Unionville Fire District Fund Waxhaw Fire District Fund ASSETS Cash and investments $-$105,209 $221,244 $- Property taxes receivable, net 516 4,496 2,216 4,058 Accounts receivable, net 9,491 136,776 60,704 130,661 Cash and investments, restricted ---- Total assets $10,007 $246,481 $284,164 $134,719 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable and accrued liabilities $-$-$-$- Advances from other funds 15,502 --62,246 Total liabilities 15,502 --62,246 DEFERRED INFLOWS OF RESOURCES 642 4,515 2,222 4,089 Total liabilities and deferred inflows of resources 16,144 4,515 2,222 66,335 FUND BALANCES Restricted (6,137)241,966 281,942 68,384 Assigned ---- Total fund balances (6,137)241,966 281,942 68,384 Total liabilities, deferred inflows of resources and fund balances $10,007 $246,481 $284,164 $134,719 continued on next page E-6 360 Union County, North Carolina Schedule 1 (Continued) Combining Balance Sheet Nonmajor Special Revenue Funds June 30, 2025 Wesley Chapel Fire District Fund Wingate Fire District Fund Fee Supported Fire Districts Fund Automation Enhancement Fund ASSETS Cash and investments $235,290 $33,056 $111,207 $628,364 Property taxes receivable, net 3,533 3,518 -- Accounts receivable, net 329,006 32,301 -- Cash and investments, restricted ---- Total assets $567,829 $68,875 $111,207 $628,364 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable and accrued liabilities $-$-$-$- Advances from other funds ---- Total liabilities ---- DEFERRED INFLOWS OF RESOURCES 3,633 3,575 -- Total liabilities and deferred inflows of resources 3,633 3,575 -- FUND BALANCES Restricted 564,196 65,300 111,207 628,364 Assigned ---- Total fund balances 564,196 65,300 111,207 628,364 Total liabilities, deferred inflows of resources and fund balances $567,829 $68,875 $111,207 $628,364 continued on next page E-7 361 Union County, North Carolina Schedule 1 (Continued) Combining Balance Sheet Nonmajor Special Revenue Funds June 30, 2025 UC Sheriff's Office Civil Fees Fund DSS Representative Payee Fund Emergency Telephone System Fund Fines and Forfeitures Fund ASSETS Cash and investments $22,133 $201,063 $1,642,467 $172,390 Property taxes receivable, net ---- Accounts receivable, net ---- Cash and investments, restricted ---- Total assets $22,133 $201,063 $1,642,467 $172,390 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable and accrued liabilities $-$-$55 $172,390 Advances from other funds ---- Total liabilities --55 172,390 DEFERRED INFLOWS OF RESOURCES ---- Total liabilities and deferred inflows of resources --55 172,390 FUND BALANCES Restricted 22,133 201,063 1,281,409 - Assigned --361,003 - Total fund balances 22,133 201,063 1,642,412 - Total liabilities, deferred inflows of resources and fund balances $22,133 $201,063 $1,642,467 $172,390 continued on next page E-8 362 Union County, North Carolina Schedule 1 (Continued) Combining Balance Sheet Nonmajor Special Revenue Funds June 30, 2025 Opioid Settlement Fund Reappraisal Fund Total Nonmajor Special Revenue Funds ASSETS Cash and investments $-$100,000 $3,886,688 Property taxes receivable, net --47,936 Accounts receivable, net 12,442,070 -13,596,703 Cash and investments, restricted 3,667,155 -3,667,155 Total assets $16,109,225 $100,000 $21,198,482 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable and accrued liabilities $17,474 $-$189,919 Advances from other funds --100,820 Total liabilities 17,474 -290,739 DEFERRED INFLOWS OF RESOURCES 11,186,982 -11,236,307 Total liabilities and deferred inflows of resources 11,204,456 -11,527,046 FUND BALANCES Restricted 4,904,769 100,000 9,310,433 Assigned --361,003 Total fund balances 4,904,769 100,000 9,671,436 Total liabilities, deferred inflows of resources and fund balances $16,109,225 $100,000 $21,198,482 E-9 363 Union County, North Carolina Schedule 2 Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds For the Year Ended June 30, 2025 Allens Crossroad Fire District Fund Bakers Fire District Fund Beaver Lane Fire District Fund Fairview Fire District Fund REVENUES Ad valorem taxes $216,696 $1,555,688 $498,482 $501,684 Local option sales tax 52,484 363,452 130,046 114,843 Intergovernmental ---- Permits and fees ---- Investment earnings 73 547 188 188 Miscellaneous ---- Total revenues 269,253 1,919,687 628,716 616,715 EXPENDITURES Current: General government ---- Public safety 422,573 2,207,297 1,058,624 897,830 Human services ---- Education ---- Principal - leases ---- Total expenditures 422,573 2,207,297 1,058,624 897,830 Excess (deficiency) of revenues over (under) expenditures (153,320)(287,610)(429,908)(281,115) OTHER FINANCING SOURCES (USES) Transfers from other funds 169,146 441,500 439,196 359,276 Transfers to other funds ---- Total other financing sources (uses)169,146 441,500 439,196 359,276 Net change in fund balances 15,826 153,890 9,288 78,161 FUND BALANCES Beginning 31,466 10,835 43,038 8,742 Adjustment to Fund Balance ---- Beginning of Year Restated 31,466 10,835 43,038 8,742 Ending $47,292 $164,725 $52,326 $86,903 continued on next page E-10 364 Union County, North Carolina Schedule 2 (Continued) Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds For the Year Ended June 30, 2025 Griffith Road Fire District Fund Hemby Bridge Fire District Fund Jackson Fire District Fund Lanes Creek Fire District Fund REVENUES Ad valorem taxes $48,218 $2,306,204 $259,838 $203,207 Local option sales tax 11,846 579,822 59,206 47,277 Intergovernmental ---- Permits and fees ---- Investment earnings 21 786 72 72 Miscellaneous ---- Total revenues 60,085 2,886,812 319,116 250,556 EXPENDITURES Current: General government ---- Public safety 114,500 3,532,400 490,968 395,217 Human services ---- Education ---- Principal - leases ---- Total expenditures 114,500 3,532,400 490,968 395,217 Excess (deficiency) of revenues over (under) expenditures (54,415)(645,588)(171,852)(144,661) OTHER FINANCING SOURCES (USES) Transfers from other funds 50,195 707,073 196,470 158,172 Transfers to other funds ---- Total other financing sources (uses)50,195 707,073 196,470 158,172 Net change in fund balances (4,220)61,485 24,618 13,511 FUND BALANCES Beginning 234 113,549 26,429 9,769 Adjustment to Fund Balance ---- Beginning of Year Restated 234 113,549 26,429 9,769 Ending $(3,986)$175,034 $51,047 $23,280 continued on next page E-11 365 Union County, North Carolina Schedule 2 (Continued) Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds For the Year Ended June 30, 2025 New Salem Fire District Fund Providence Fire District Fund Sandy Ridge Fire District Fund Springs Fire District Fund REVENUES Ad valorem taxes $553,449 $-$164,182 $1,179,480 Local option sales tax 101,547 -40,615 281,458 Intergovernmental ---- Permits and fees ---- Investment earnings 171 -69 414 Miscellaneous ---- Total revenues 655,167 -204,866 1,461,352 EXPENDITURES Current: General government ---- Public safety 1,070,745 -345,468 1,721,477 Human services ---- Education ---- Principal - leases ---- Total expenditures 1,070,745 -345,468 1,721,477 Excess (deficiency) of revenues over (under) expenditures (415,578)-(140,602)(260,125) OTHER FINANCING SOURCES (USES) Transfers from other funds 428,400 -138,320 347,798 Transfers to other funds -(1,931)-- Total other financing sources (uses)428,400 (1,931)138,320 347,798 Net change in fund balances 12,822 (1,931)(2,282)87,673 FUND BALANCES Beginning 3,931 1,931 5,812 141,260 Adjustment to Fund Balance ---- Beginning of Year Restated 3,931 1,931 5,812 141,260 Ending $16,753 $-$3,530 $228,933 continued on next page E-12 366 Union County, North Carolina Schedule 2 (Continued) Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds For the Year Ended June 30, 2025 Stack Road Fire District Fund Stallings Fire District Fund Unionville Fire District Fund Waxhaw Fire District Fund REVENUES Ad valorem taxes $186,410 $2,111,814 $899,367 $2,203,226 Local option sales tax 37,129 535,047 237,462 511,126 Intergovernmental ---- Permits and fees ---- Investment earnings 64 635 332 728 Miscellaneous ---- Total revenues 223,603 2,647,496 1,137,161 2,715,080 EXPENDITURES Current: General government ---- Public safety 386,570 3,196,020 1,332,631 3,312,112 Human services ---- Education ---- Principal - leases ---- Total expenditures 386,570 3,196,020 1,332,631 3,312,112 Excess (deficiency) of revenues over (under) expenditures (162,967)(548,524)(195,470)(597,032) OTHER FINANCING SOURCES (USES) Transfers from other funds 156,830 639,597 266,830 662,819 Transfers to other funds ---- Total other financing sources (uses)156,830 639,597 266,830 662,819 Net change in fund balances (6,137)91,073 71,360 65,787 FUND BALANCES Beginning -150,893 210,582 2,597 Adjustment to Fund Balance ---- Beginning of Year Restated -150,893 210,582 2,597 Ending $(6,137)$241,966 $281,942 $68,384 continued on next page E-13 367 Union County, North Carolina Schedule 2 (Continued) Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds For the Year Ended June 30, 2025 Wesley Chapel Fire District Fund Wingate Fire District Fund Fee Supported Fire Districts Fund Automation Enhancement Fund REVENUES Ad valorem taxes $4,684,491 $578,425 $-$- Local option sales tax 1,287,019 126,354 -- Intergovernmental ---- Permits and fees --2,710 120,794 Investment earnings 1,248 246 -- Miscellaneous ---- Total revenues 5,972,758 705,025 2,710 120,794 EXPENDITURES Current: General government ---36,750 Public safety 6,889,324 1,140,312 -- Human services ---- Education ---- Principal - leases ---- Total expenditures 6,889,324 1,140,312 -36,750 Excess (deficiency) of revenues over (under) expenditures (916,566)(435,287)2,710 84,044 OTHER FINANCING SOURCES (USES) Transfers from other funds 1,387,836 461,464 -- Transfers to other funds ---- Total other financing sources (uses)1,387,836 461,464 -- Net change in fund balances 471,270 26,177 2,710 84,044 FUND BALANCES Beginning 92,926 39,123 108,497 544,320 Adjustment to Fund Balance ---- Beginning of Year Restated 92,926 39,123 108,497 544,320 Ending $564,196 $65,300 $111,207 $628,364 continued on next page E-14 368 Union County, North Carolina Schedule 2 (Continued) Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds For the Year Ended June 30, 2025 UC Sheriff's Office Civil Fees Fund DSS Representative Payee Fund Emergency Telephone System Fund Fines and Forfeitures Fund REVENUES Ad valorem taxes $-$-$-$- Local option sales tax ---- Intergovernmental --107,215 - Permits and fees ---- Investment earnings --30,259 - Miscellaneous 578,658 636,171 -964,966 Total revenues 578,658 636,171 137,474 964,966 EXPENDITURES Current: General government ---- Public safety 561,177 -506,983 - Human services -593,011 -- Education ---964,966 Principal - leases --224 - Total expenditures 561,177 593,011 507,207 964,966 Excess (deficiency) of revenues over (under) expenditures 17,481 43,160 (369,733)- OTHER FINANCING SOURCES (USES) Transfers from other funds --1,808 - Transfers to other funds ---- Total other financing sources (uses)--1,808 - Net change in fund balances 17,481 43,160 (367,925)- FUND BALANCES Beginning 4,652 157,903 2,010,337 - Adjustment to Fund Balance ---- Beginning of Year Restated 4,652 157,903 2,010,337 - Ending $22,133 $201,063 $1,642,412 $- continued on next page E-15 369 Union County, North Carolina Schedule 2 (Continued) Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Special Revenue Funds For the Year Ended June 30, 2025 Opioid Settlement Fund Reappraisal Fund Total Nonmajor Special Revenue Funds REVENUES Ad valorem taxes $-$-$18,150,861 Local option sales tax --4,516,733 Intergovernmental --107,215 Permits and fees --123,504 Investment earnings 64,948 -101,061 Miscellaneous 1,580,930 -3,760,725 Total revenues 1,645,878 -26,760,099 EXPENDITURES Current: General government --36,750 Public safety --29,582,228 Human services 802,809 -1,395,820 Education --964,966 Principal - leases --224 Total expenditures 802,809 -31,979,988 Excess (deficiency) of revenues over (under) expenditures 843,069 -(5,219,889) OTHER FINANCING SOURCES (USES) Transfers from other funds -125,000 7,137,730 Transfers to other funds -(150,000)(151,931) Total other financing sources (uses)-(25,000)6,985,799 Net change in fund balances 843,069 (25,000)1,765,910 FUND BALANCES Beginning 2,937,847 125,000 6,781,673 Adjustment to Fund Balance 1,123,853 -1,123,853 Beginning of Year Restated 4,061,700 125,000 7,905,526 Ending $4,904,769 $100,000 $9,671,436 E-16 370 Union County, North Carolina Schedule 3 Combining Statement of Net Position Internal Service Funds June 30, 2025 Health Benefits Fund Workers' Compensation Fund Property and Casualty Fund Total ASSETS Current assets: Cash and investments $1,740,975 $2,082,526 $1,519,330 $5,342,831 Accounts receivable, net 1,369,225 1,781 966 1,371,972 Total assets 3,110,200 2,084,307 1,520,296 6,714,803 DEFERRED OUTFLOWS OF RESOURCES -17,248 17,207 34,455 Total assets and deferred outflows of resources 3,110,200 2,101,555 1,537,503 6,749,258 LIABILITIES Current liabilities: Accounts payable and accrued liabilities 327,101 10,139 9,021 346,261 Current portion of compensated absences -821 821 1,642 Workers' compensation claims payable -237,899 -237,899 Health care benefits payable 2,703,312 --2,703,312 Property and casualty claims payable --497,846 497,846 Non-current liabilities: Net OPEB liability -32,829 32,829 65,658 Net pension liability, LGERS -19,249 19,172 38,421 Total liabilities 3,030,413 300,937 559,689 3,891,039 DEFERRED INFLOWS OF RESOURCES -13,672 13,670 27,342 Total liabilities and deferred inflows of resources 3,030,413 314,609 573,359 3,918,381 NET POSITION Unrestricted 79,787 1,786,946 964,144 2,830,877 Total net position $79,787 $1,786,946 $964,144 $2,830,877 E-17 371 Union County, North Carolina Schedule 4 Combining Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds For the Year Ended June 30, 2025 Health Benefits Fund Workers' Compensation Fund Property and Casualty Fund Total OPERATING REVENUES Interfund charges and employee contributions $26,635,144 $799,979 $2,181,196 $29,616,319 Other operating revenue 44 --44 Total operating revenues 26,635,188 799,979 2,181,196 29,616,363 OPERATING EXPENSES Personnel 213 57,170 59,552 116,935 Operating expenses 2,503,282 281,569 44,249 2,829,100 Worker's compensation claims -(79,491)-(79,491) Health benefit claims and premiums 28,966,020 -38,243 29,004,263 Property and casualty claims and premiums --1,906,886 1,906,886 Total operating expenses 31,469,515 259,248 2,048,930 33,777,693 Operating income (loss)(4,834,327)540,731 132,266 (4,161,330) NONOPERATING REVENUES Investment earnings 174,761 72,172 38,898 285,831 Change in net position (4,659,566)612,903 171,164 (3,875,499) NET POSITION Beginning 4,739,353 1,174,043 792,980 6,706,376 Ending $79,787 $1,786,946 $964,144 $2,830,877 E-18 372 Union County, North Carolina Schedule 5 Combining Statement of Cash Flows Internal Service Funds For the Year Ended June 30, 2025 Health Workers'Property and Benefits Compensation Casualty Fund Fund Fund Total OPERATING ACTIVITIES Cash received from customers for services 25,270,403$ 799,086$ 2,180,671$ 28,250,160$ Other operating revenue - - - - Cash paid to employees - (47,130) (46,979) (94,109) Cash paid for goods and services (30,723,122) (416,842) (1,968,719) (33,108,683) Cash paid - - - - Net cash provided (used) by operating activities (5,452,719) 335,114 164,973 (4,952,632) INVESTING ACTIVITIES Proceeds from sale of investments - - - - Purchase of investments - - - - Investment earnings 174,761 72,172 38,898 285,831 Net cash provided by investing activities 174,761 72,172 38,898 285,831 Net change in cash and investments (5,277,958) 407,286 203,871 (4,666,801) CASH AND INVESTMENTS Beginning of year 7,018,933 1,675,240 1,315,459 10,009,632 End of year 1,740,975$ 2,082,526$ 1,519,330$ 5,342,831$ Operating income (loss)(4,834,327)$ 540,731$ 132,266$ (4,161,330)$ Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation - - - - Change in assets, deferred outflows, liabilities and deferred inflows Accounts receivable (1,364,785) (893) (525) (1,366,203) Inventories - - - - Deferred outflows of resources - LGERS - 12,862 11,599 24,461 Deferred outflows of resources - OPEB - 8,484 7,380 15,864 Deferred outflows of resources - Sep. Allow.- - - - Accounts payable and accrued liabilities 746,393 (214,764) 20,659 552,288 Compensated absences payable - 821 821 1,642 Net pension liability, LGERS - (18,704) (16,636) (35,340) Net OPEB liability - (174) 2,174 2,000 Net pension liability, separation allowance - - - - Deferred inflows of resources - LGERS - (18) 2 (16) Deferred inflows of resources - OPEB - 6,769 7,233 14,002 Deferred inflows of resources - Sep. Allow.- - - - Total adjustments (618,392) (205,617) 32,707 (791,302) Net cash provided (used) by operating activities (5,452,719)$ 335,114$ 164,973$ (4,952,632)$ Reconciliation of operating income to net cash provided (used) by operating activities: E-19 373 Union County, North Carolina Schedule 6 Combining Statement of Fiduciary Net Position - Pension Trust Funds June 30, 2025 Special Separation Allowance Pension Trust Fund Other Postemployment Retiree Healthcare Benefits (OPEB) Pension Trust Fund Total ASSETS Investments: State Treasurer's Office OPEB Trust $-$ 79,244,995 $ 79,244,995 Separation Allowance Trust Fund 7,846,161 - 7,846,161 Total assets 7,846,161 79,244,995 87,091,156 LIABILITIES Accounts payable and accrued liabilities 15,121 - 15,121 Total liabilities 15,121 - 15,121 NET POSITION State Treasurer's Office OPEB Trust - 79,244,995 79,244,995 Separation Allowance Trust Fund 7,831,040 - 7,831,040 Total net position $ 7,831,040 $ 79,244,995 $ 87,076,035 E-20 374 Union County, North Carolina Schedule 7 Combining Statement of Changes in Fiduciary Net Position - Pension Trust Funds For the Year Ended June 30, 2025 Special Separation Allowance Pension Trust Fund Other Postemployment Retiree Healthcare Benefits (OPEB) Pension Trust Fund Total ADDITIONS Employer contributions $2,981,045 $4,487,718 $7,468,763 Net investment income 320,784 7,682,268 8,003,052 Total additions 3,301,829 12,169,986 15,471,815 DEDUCTIONS Benefits 1,772,203 4,487,718 6,259,921 Total deductions 1,772,203 4,487,718 6,259,921 Change in net position 1,529,626 7,682,268 9,211,894 NET POSITION Beginning 6,301,414 71,562,727 77,864,141 Ending $7,831,040 $79,244,995 $87,076,035 E-21 375 Union County, North Carolina Schedule 8 Combining Statement of Fiduciary Assets and Liabilities - Custodial Funds For the Year Ended June 30, 2025 Jail Inmate Fund Municipal Tax Collection Fund Gross Rental Receipts Tax Fund Total ASSETS Cash and cash equivalents $ 67,110 $ 747,903 $ 723 $ 815,736 Total assets $ 67,110 $ 747,903 $ 723 $ 815,736 LIABILITIES Accounts payable and accrued liabilities $-$-$-$- Total liabilities $-$-$-$- NET POSITION Restricted for: Individuals, organizations, and other governments 67,110 747,903 723 815,736 Total net position $ 67,110 $ 747,903 $ 723 $ 815,736 E-22 376 Union County, North Carolina Schedule 9 Combining Statement of Changes in Fiduciary Net Position Custodial Funds For The Year Ended June 30, 2025 Municipal Tax Gross Rental Total Jail Inmate Collection Receipts Tax Custodial Fund Fund Fund Funds ADDITIONS Ad Valorem taxes for other governments $ - $ 31,436,366 $ 197,487 $ 31,633,853 Collections on behalf of inmates 789,600 - - 789,600 Total Additions 789,600 31,436,366 197,487 32,423,453 DEDUCTIONS Due to program participants - 31,316,967 197,547 31,514,514 Payments on behalf of inmates 775,778 - - 775,778 Total Deductions 775,778 31,316,967 197,547 32,290,292 Net increase (decrease) in fiduciary net position 13,822 119,399 (60) 133,161 NET POSITION Beginning of year - July 1 53,288 628,504 783 682,575 End of year - June 30 $ 67,110 $ 747,903 $ 723 $ 815,736 E-23 377 E-24 378 General Fund The General Fund accounts for resources traditionally associated with government that are not required legally or by sound financial management to be accounted for in other funds. F-1 379 F-2 380 Union County, North Carolina Schedule 10 General Fund - Combining Balance Sheet June 30, 2025 General Debt Service Budgetary Fund Economic Development Budgetary Fund Education Debt Fund ASSETS Cash and investments $ 113,257,140 $ 3,469,296 $ 71,031 $ 3,986,285 Property taxes receivable, net 321,075 37,865 3,141 23,517 Accounts receivable, net 26,000,742 3,280 429 6,248,492 Lease receivable 149,651,828 --- Accrued interest receivable on leases 1,932,753 --- Prepaid Item 11,260 --- Advances to other funds 100,820 --- Cash and investments, restricted -90 202,618 16,277 Cash and investments, restricted-deposits 588,687 --- Total assets $291,864,305 $3,510,531 $277,219 $10,274,571 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE LIABILITIES Accounts payable and accrued liabilities $ 10,180,381 $437 $- $- Deposits 588,687 --- Total liabilities 10,769,068 437 -- DEFERRED INFLOWS OF RESOURCES 150,646,196 40,660 3,562 26,666 FUND BALANCE Nonspendable 11,260 --- Restricted 31,979,312 3,280 3,570 6,248,491 Committed 76,746,600 --- Assigned 9,584,968 2,580,302 -- Unassigned 12,126,901 885,852 270,087 3,999,414 Total fund balance 130,449,041 3,469,434 273,657 10,247,905 Total liabilities, deferred inflows of resources and fund balance $291,864,305 $3,510,531 $277,219 $10,274,571 F-3 Continued on next page 381 Union County, North Carolina Schedule 10 General Fund - Combining Balance Sheet June 30, 2025 Education Budgetary Fund Total ASSETS Cash and investments $ 5,661,666 $ 126,445,418 Property taxes receivable, net 301,392 686,990 Accounts receivable, net 20,144 32,273,087 Lease receivable - 149,651,828 Accrued interest receivable on leases - 1,932,753 Prepaid Item -11,260 Advances to other funds - 100,820 Cash and investments, restricted - 218,985 Cash and investments, restricted-deposits - 588,687 Total assets $5,983,202 $311,909,828 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE LIABILITIES Accounts payable and accrued liabilities $- $ 10,180,818 Deposits - 588,687 Total liabilities -10,769,505 DEFERRED INFLOWS OF RESOURCES 341,740 151,058,824 FUND BALANCE Nonspendable -11,260 Restricted 20,144 38,254,797 Committed - 76,746,600 Assigned 351,653 12,516,923 Unassigned 5,269,665 22,551,919 Total fund balance 5,641,462 150,081,499 Total liabilities, deferred inflows of resources and fund balance $5,983,202 $311,909,828 F-4 382 Union County, North Carolina Schedule 11 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances General Fund For the Year Ended June 30, 2025 General Debt Service Budgetary Fund Economic Development Budgetary Fund Education Debt Fund REVENUES Ad valorem taxes $ 69,427,427 $ 7,468,671 $ 1,631,954 $ 12,218,648 Local option sales tax 50,341,872 -- 22,845,539 Other taxes and licenses 4,034,104 --- Intergovernmental 42,934,062 -- 3,001,577 Permits and fees 7,014,645 --- Sales and services 8,665,436 --- Investment earnings 8,455,940 135,345 40,340 174,742 Miscellaneous 9,478,087 - 181,064 - Total revenues 200,351,573 7,604,016 1,853,358 38,240,506 EXPENDITURES Current: General government 34,532,036 16,611 -- Public safety 74,686,536 774 -- Economic and physical development 7,706,121 -3,597 - Human services 60,114,628 --- Cultural and recreational 10,227,866 380 -- Education ---43,005 Intergovernmental: Debt service: Principal bond retirement - 4,908,843 1,083,000 33,807,157 Principal - leases 495,664 --- Principal - subscriptions 1,649,458 --- Interest on long term debt - 2,104,841 528,370 13,423,338 Interest - leases 10,616 --- Interest - subscriptions 103,588 --- Total expenditures 189,526,513 7,031,449 1,614,967 47,273,500 Excess (deficiency) of revenues over (under) expenditures 10,825,060 572,567 238,391 (9,032,994) OTHER FINANCING SOURCES (USES) Transfers from other funds 2,195,647 -- 4,075,000 Transfers to other funds (17,214,403)- (535,825)- Issuance of lease liability 296,512 --- Issuance of subscription liability 1,391,229 --- Total other financing sources (uses)(13,331,015)-(535,825)4,075,000 Net change in fund balances (2,505,955) 572,567 (297,434) (4,957,994) FUND BALANCES Beginning 132,954,996 2,896,867 571,091 15,205,899 Ending $130,449,041 $3,469,434 $273,657 $10,247,905 F-5 Continued on next page 383 Union County, North Carolina Schedule 11 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances General Fund For the Year Ended June 30, 2025 Education Budgetary Fund Total REVENUES Ad valorem taxes $ 156,582,801 $ 247,329,501 Local option sales tax - 73,187,411 Other taxes and licenses - 4,034,104 Intergovernmental - 45,935,639 Permits and fees - 7,014,645 Sales and services - 8,665,436 Investment earnings 852,840 9,659,207 Miscellaneous - 9,659,151 Total revenues 157,435,641 405,485,094 EXPENDITURES Current: General government - 34,548,647 Public safety - 74,687,310 Economic and physical development - 7,709,718 Human services - 60,114,628 Cultural and recreational - 10,228,246 Education 134,642,106 134,685,111 Intergovernmental: Debt service: Principal bond retirement - 39,799,000 Principal - leases - 495,664 Principal - subscriptions - 1,649,458 Interest on long term debt - 16,056,549 Interest - leases -10,616 Interest - subscriptions - 103,588 Total expenditures 134,642,106 380,088,535 Excess (deficiency) of revenues over (under) expenditures 22,793,535 25,396,559 OTHER FINANCING SOURCES (USES) Transfers from other funds 2,205,020 8,475,667 Transfers to other funds (19,725,975) (37,476,203) Issuance of lease liability - 296,512 Issuance of subscription liability - 1,391,229 Total other financing sources (uses)(17,520,955)(27,312,795) Net change in fund balances 5,272,580 (1,916,236) FUND BALANCES Beginning 368,882 151,997,735 Ending $5,641,462 $150,081,499 F-6 384 Union County, North Carolina Schedule 12 General Fund Comparative Balance Sheet June 30, 2025 and 2024 June 30, 2025 June 30, 2024 ASSETS Cash and investments $ 113,257,140 $ 114,874,153 Property taxes receivable, net 321,075 624,742 Accounts receivable, net 26,000,742 24,288,768 Lease receivable 149,651,828 151,949,581 Accrued interest receivable on leases 1,932,753 1,962,429 Inventories -58,250 Prepaid Item 11,260 11,840 Advances to other funds 100,820 1,159,886 Cash and investments, restricted-deposits 588,687 582,422 Total assets $291,864,305 $295,512,071 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE LIABILITIES Accounts payable and accrued liabilities $ 10,180,381 $ 6,904,241 Deposits 588,687 582,422 Total liabilities 10,769,068 7,486,663 DEFERRED INFLOWS OF RESOURCES 150,646,196 155,070,412 FUND BALANCE Nonspendable 11,260 70,090 Restricted 31,979,312 31,055,301 Committed 76,746,600 71,513,449 Assigned 9,584,968 15,727,149 Unassigned 12,126,901 14,589,007 Total fund balance 130,449,041 132,954,996 Total liabilities, deferred inflows of resources, and fund balance $ 291,864,305 $ 295,512,071 F-7 385 Union County, North Carolina Schedule 13 General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $ 67,982,228 $ 69,427,427 $ 1,445,199 $ 70,044,466 Local option sales tax 50,214,751 50,341,872 127,121 48,965,372 Other taxes and licenses 4,525,000 4,034,104 (490,896) 4,080,804 Intergovernmental 46,744,303 42,934,062 (3,810,241) 43,851,321 Permits and fees 5,057,724 7,014,645 1,956,921 5,232,309 Sales and services 7,255,745 8,665,436 1,409,691 6,710,600 Investment earnings 3,500,000 8,455,940 4,955,940 9,563,768 Miscellaneous 8,142,060 9,478,087 1,336,027 9,146,412 Total revenues 193,421,811 200,351,573 6,929,762 197,595,052 EXPENDITURES General Government Board of Commissioners 645,046 537,583 107,463 579,038 Board of Elections 2,208,820 2,085,399 123,421 2,272,977 Budget 719,323 692,890 26,433 644,669 Central Administration 1,669,684 1,381,661 288,023 1,572,159 Court Facilities 692,781 588,259 104,522 484,097 Finance 1,512,196 1,363,667 148,529 1,316,553 Fleet Management 1,906,111 1,803,233 102,878 1,422,788 G.I.S. Department 573,676 502,520 71,156 366,787 Human Resources 1,785,969 1,542,609 243,360 1,751,167 Information Technology 4,409,654 4,049,886 359,768 3,732,268 Legal 1,170,409 1,089,492 80,917 1,039,806 Nondepartmental 2,704,882 738,177 1,966,705 5,601,667 Procurement 726,938 621,446 105,492 645,840 Property Management 7,896,761 7,873,374 23,387 8,032,244 Public Communications 1,291,447 1,173,465 117,982 1,009,683 Register of Deeds 1,545,916 1,435,093 110,823 1,364,346 Security and Risk Management 541,699 376,086 165,613 - Tax Administration 7,121,472 6,677,196 444,276 6,375,067 Total General Government 39,122,784 34,532,036 4,590,748 38,211,156 Public Safety 911 Communications 5,942,747 5,685,649 257,098 4,987,509 Building Code Enforcement 5,293,820 5,155,222 138,598 4,537,533 Emergency Management 568,242 562,333 5,909 455,639 Fire Marshal's Office 1,384,329 1,288,761 95,568 1,159,871 Law Enforcement 53,210,762 51,732,939 1,477,823 48,563,793 Other Public Safety Outside Agencies South PR Autopsy Center 520,980 402,380 118,600 124,099 Emergency Medical Services 9,405,109 9,404,280 829 9,249,725 Juvenile Detention 602,422 454,972 147,450 554,719 Total Public Safety 76,928,411 74,686,536 2,241,875 69,632,888 Continued on next page F-8 386 Union County, North Carolina Schedule 13 (continued) General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual Economic and Physical Development Cooperative Extension Service 1,602,584 1,560,905 41,679 1,444,598 Planning $1,029,072 $917,587 $111,485 $671,024 Soil and Water Conservation 2,439,441 394,292 2,045,149 540,963 Other Economic and Physical Dev. Outside Agencies Economic Development 4,886,134 4,741,292 144,842 1,833,622 Forest Resources 115,303 92,045 23,258 128,108 Total Economic and Physical Development 10,072,534 7,706,121 2,366,413 4,618,315 Human Services Community Support & Outreach 4,661,202 4,245,570 415,632 3,977,446 Human Services Administration 5,359,292 5,254,411 104,881 5,331,391 Public Health 14,960,291 14,203,559 756,732 12,832,763 Social Services 32,294,191 30,423,113 1,871,078 27,541,393 Transportation 4,591,277 3,645,831 945,446 3,618,746 Veterans' Services 627,092 587,298 39,794 561,120 Other Human Services Outside Agencies Bridge to Recovery 20,000 20,000 -- City of Monroe Senior Center 20,000 513 19,487 413 Community Action 69,263 69,263 -69,263 Community Health Services 50,000 50,000 -- Community Shelter 30,000 30,000 -30,000 Council of Aging 715,896 226,647 489,249 925,362 Crisis Assistance 10,000 10,000 -10,000 DJJDP - Programs 499,927 491,966 7,961 457,044 Health Quest 22,784 22,784 -22,784 Humane Society 35,000 35,000 -67,000 Mental Health 714,850 713,673 1,177 714,850 New Covenant Community Development 25,000 25,000 -25,000 Other Human Services 10,000 10,000 -10,000 Turning Point 50,000 50,000 -50,000 Total Human Services 64,766,065 60,114,628 4,651,437 56,244,575 Cultural and Recreational Library 7,167,782 7,133,990 33,792 6,876,790 Parks and Recreation 2,991,712 3,023,858 (32,146)2,462,454 Other Cultural and Recreational Outside Agencies Arts Council 52,018 52,018 -52,018 Historical Properties 18,000 18,000 -18,000 Total Cultural and Recreational 10,229,512 10,227,866 1,646 9,409,262 Education Total Education ---- Continued on next page F-9 387 Union County, North Carolina Schedule 13 General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual Debt Service Principal - leases 502,326 495,664 6,662 425,984 Principal - subscriptions 1,668,494 1,649,458 19,036 1,272,897 Interest - leases 10,648 10,616 32 5,042 Interest - subscriptions 103,592 103,588 4 41,893 Total Debt Service 2,285,060 2,259,326 25,734 1,745,816 Total expenditures 203,404,366 189,526,513 13,877,853 179,862,012 Revenues over (under) expenditures (9,982,555)10,825,060 20,807,615 17,733,040 OTHER FINANCING SOURCES (USES) Transfers from other funds 2,195,646 2,195,647 1 4,480,897 Transfers to other funds (17,214,494) (17,214,403)91 (35,076,257) Issuance of lease liability 296,513 296,512 (1) 375,674 Issuance of subscription liability 1,391,234 1,391,229 (5) 5,167,248 Total other financing sources (uses)(13,331,101)(13,331,015)86 (25,052,438) Revenues and other financing sources over (under) expenditures and other financing uses (23,313,656) (2,505,955) 20,807,701 (7,319,398) APPROPRIATED FUND BALANCE 23,313,656 -(23,313,656)- Revenues, other financing sources and appropriated fund balance over (under) expenditures and other financing uses $-(2,505,955)$(2,505,955)(7,319,398) FUND BALANCE Beginning 132,954,996 140,274,394 Ending $130,449,041 $132,954,996 F-10 388 Union County, North Carolina Schedule 14 Debt Service Budgetary Fund Comparative Balance Sheet June 30, 2025 and 2024 June 30, 2025 June 30, 2024 ASSETS Cash and investments $ 3,469,296 $ 2,902,588 Property taxes receivable, net 37,865 80,094 Accounts receivable, net 3,280 1,494 Cash and investments, restricted 90 90 Total assets $3,510,531 $2,984,266 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE Accounts payable and accrued liabilities $437 $- DEFERRED INFLOWS OF RESOURCES 40,660 87,399 FUND BALANCE Restricted 3,280 1,494 Assigned 2,580,302 - Unassigned 885,852 2,895,373 Total fund balance 3,469,434 2,896,867 Total liabilities, deferred inflows of resources, and fund balance $ 3,510,531 $ 2,984,266 F-11 389 Union County, North Carolina Schedule 15 Debt Service Budgetary Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $ 7,193,174 $ 7,468,671 $ 275,497 $ 8,062,242 Investment earnings 125,000 135,345 10,345 222,218 Miscellaneous ---46 Total revenues 7,318,174 7,604,016 285,842 8,284,506 EXPENDITURES Board of Elections 750 681 69 631 Court Facilities 500 500 -- Property Management 1,825 1,713 112 - Tax Administration 39,475 13,717 25,758 15,500 911 Communications 500 303 197 253 Law Enforcement 500 471 29 521 Library 600 380 220 205 Principal bond retirement 4,908,843 4,908,843 - 4,231,295 Interest on long term debt 2,104,839 2,104,841 (2) 2,283,258 Total expenditures 7,057,832 7,031,449 26,383 6,531,663 Revenues over (under) expenditures 260,342 572,567 312,225 1,752,843 OTHER FINANCING SOURCES (USES) Transfers to other funds --- (19,539,503) Total other financing sources (uses)---(19,539,503) Revenues and other financing sources over (under) expenditures and other financing uses 260,342 572,567 312,225 (17,786,660) APPROPRIATED FUND BALANCE (260,342)-260,342 - Revenues, other financing sources and appropriated fund balance over (under) expenditures and other financing uses $-572,567 $572,567 (17,786,660) FUND BALANCE Beginning 2,896,867 20,683,527 Ending $3,469,434 $2,896,867 F-12 390 Union County, North Carolina Schedule 16 Economic Development Budgetary Fund Comparative Balance Sheet June 30, 2025 and 2024 June 30, 2025 June 30, 2024 ASSETS Cash and investments $ 71,031 $ 386,211 Property taxes receivable, net 3,141 3,490 Accounts receivable, net 429 2,065 Cash and investments, restricted 202,618 183,165 Total assets $277,219 $574,931 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE DEFERRED INFLOWS OF RESOURCES $3,562 $3,840 FUND BALANCE Restricted 3,570 2,065 Assigned -32,862 Unassigned 270,087 536,164 Total fund balance 273,657 571,091 Total liabilities, deferred inflows of resources, and fund balance $ 277,219 $ 574,931 F-13 391 Union County, North Carolina Schedule 17 Economic Development Budgetary Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $ 1,589,108 $ 1,631,954 $ 42,846 $ 1,527,577 Investment earnings -40,340 40,340 371,924 Miscellaneous - 181,064 181,064 - Total revenues 1,589,108 1,853,358 264,250 1,899,501 EXPENDITURES Economic Development 10,600 3,597 7,003 4,262 Principal bond retirement 1,083,000 1,083,000 - 1,083,000 Interest on long term debt 528,370 528,370 - 463,791 Total expenditures 1,621,970 1,614,967 7,003 1,551,053 Revenues over (under) expenditures (32,862)238,391 271,253 348,448 OTHER FINANCING SOURCES (USES) Transfers to other funds (535,825) (535,825)- (6,500,000) Total other financing sources (uses)(535,825)(535,825)-(6,500,000) Revenues and other financing sources over (under) expenditures and other financing uses (568,687) (297,434) 271,253 (6,151,552) APPROPRIATED FUND BALANCE 568,687 -(568,687)- Revenues, other financing sources and appropriated fund balance over (under) expenditures and other financing uses $-(297,434)$(297,434)(6,151,552) FUND BALANCE Beginning 571,091 6,722,643 Ending $273,657 $571,091 F-14 392 Union County, North Carolina Schedule 18 Education Debt Fund Comparative Balance Sheet June 30, 2025 and 2024 June 30, 2025 June 30, 2024 ASSETS Cash and investments $ 3,986,285 $ 4,904,470 Property taxes receivable, net 23,517 26,120 Accounts receivable, net 6,248,492 6,088,572 Cash and investments, restricted 16,277 4,215,685 Total assets $10,274,571 $15,234,847 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE Accounts payable and accrued liabilities $- $198 DEFERRED INFLOWS OF RESOURCES 26,666 28,750 FUND BALANCE Restricted 6,248,491 6,088,572 Assigned -9,417,739 Unassigned 3,999,414 (300,412) Total fund balance 10,247,905 15,205,899 Total liabilities, deferred inflows of resources, and fund balance $ 10,274,571 $ 15,234,847 F-15 393 Union County, North Carolina Schedule 19 Education Debt Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $ 11,860,496 $ 12,218,648 $ 358,152 $ 11,437,183 Local option sales tax 22,619,000 22,845,539 226,539 22,170,852 Intergovernmental 3,383,500 3,001,577 (381,923) 3,003,276 Investment earnings - 174,742 174,742 331,225 Total revenues 37,862,996 38,240,506 377,510 36,942,536 EXPENDITURES Community College-other costs 640 652 (12)412 Public Schools - other costs 49,600 42,353 7,247 15,970 Principal bond retirement 33,807,157 33,807,157 - 27,964,705 Interest on long term debt 13,423,338 13,423,338 - 13,295,053 Total expenditures 47,280,735 47,273,500 7,235 41,276,140 Revenues over (under) expenditures (9,417,739)(9,032,994)384,745 (4,333,604) OTHER FINANCING SOURCES (USES) Transfers from other funds 4,075,000 4,075,000 - 19,539,503 Total other financing sources (uses)4,075,000 4,075,000 -19,539,503 Revenues and other financing sources over (under) expenditures and other financing uses (5,342,739) (4,957,994) 384,745 15,205,899 APPROPRIATED FUND BALANCE 5,342,739 -(5,342,739)- Revenues, other financing sources and appropriated fund balance over (under) expenditures and other financing uses $-(4,957,994)$(4,957,994)15,205,899 FUND BALANCE Beginning 15,205,899 - Ending $10,247,905 $15,205,899 F-16 394 Union County, North Carolina Schedule 20 Education Budgetary Fund Comparative Balance Sheet June 30, 2025 and 2024 June 30, 2025 June 30, 2024 ASSETS Cash and investments $ 5,661,666 $ 394,716 Property taxes receivable, net 301,392 334,734 Accounts receivable, net 20,144 7,871 Total assets $5,983,202 $737,321 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCE Accounts payable and accrued liabilities $- $4 DEFERRED INFLOWS OF RESOURCES 341,740 368,435 FUND BALANCE Restricted 20,144 7,871 Assigned 351,653 - Unassigned 5,269,665 361,011 Total fund balance 5,641,462 368,882 Total liabilities, deferred inflows of resources, and fund balance $ 5,983,202 $ 737,321 F-17 395 Union County, North Carolina Schedule 21 Education Budgetary Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $ 152,153,061 $ 156,582,801 $ 4,429,740 $ 146,568,231 Investment earnings 10,000 852,840 842,840 526,296 Total revenues 152,163,061 157,435,641 5,272,580 147,094,527 EXPENDITURES Tax Administration 200,000 200,000 - 320,608 Community College - operations 3,830,426 3,830,426 - 3,356,808 Public Schools - current expense 130,611,680 130,611,680 - 122,690,414 Total expenditures 134,642,106 134,642,106 -126,367,830 Revenues over (under) expenditures 17,520,955 22,793,535 5,272,580 20,726,697 OTHER FINANCING SOURCES (USES) Transfers from other funds 2,205,020 2,205,020 -- Transfers to other funds (19,725,975) (19,725,975)- (20,357,815) Total other financing sources (uses)(17,520,955)(17,520,955)-(20,357,815) Revenues, other financing sources and appropriated fund balance over (under) expenditures and other financing uses $-5,272,580 $5,272,580 368,882 FUND BALANCE Beginning 368,882 - Ending $5,641,462 $368,882 F-18 396 Special Revenue Funds Special Revenue Funds account for specific revenues that are legally restricted to expenditure for particular purposes. Allens Crossroad Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Bakers Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Beaver Lane Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Fairview Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Griffith Road Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Hemby Bridge Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Jackson Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Lanes Creek Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. New Salem Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Providence Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Sandy Ridge Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Springs Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Stack Road Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Stallings Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. G-1 397 Unionville Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Waxhaw Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Wesley Chapel Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Wingate Fire District Fund - This fund accounts for the ad valorem tax levies of this fire district in Union County. Fee Supported Fire Districts Fund - This fund accounts for the fees levied in these fire districts in Union County. Automation Enhancement Fund - This fund accounts for ten percent (10%) of the fees collected, by the County's Register of Deeds, pursuant to G.S. 161-10 and retained by the county, or three dollars and twenty cents ($3.20) in the case of a fee collected pursuant to G.S. 161-10(a)(1a) for the first page of a deed trust or mortgage, which is set aside annually and placed in a nonreverting Automation Enhancement (and Preservation) Fund, the proceeds of which shall be expended on computer or imaging technology and needs associated with the preservation and storage of public records in the office of the register of deeds. Union County Sheriff’s Office Civil Fees Fund - This fund accounts for monies held by the Union County Sheriff’s Office for court costs related to civil cases, estates or special proceedings. The Sheriff is authorized to distribute payment of monies collected upon execution. DSS Representative Payee Fund - This fund accounts for monies held by the Department of Social Services for the benefit of certain individuals. Emergency Telephone System Fund - This fund accounts for the user fees charged to support the emergency telephone system. Fines and Forfeitures Fund - This fund accounts for fines and forfeitures collected by the County that are required to be remitted to the Union County Public Schools Board of Education. Opioid Settlement Fund - This multi-year fund accounts for opioid settlement funds from a national settlement agreement that must be used to combat the opioid crisis. Reappraisal Fund - This fund is used to pay for the reappraisal of real property. It is created through the county's budget ordinance to set aside funds to be used in the reappraisal process. General Special Revenue Fund - This multi-year fund accounts for multi-year special revenues. G-2 398 Union County, North Carolina Schedule 22 Allens Crossroad Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $204,079 $216,696 $12,617 $177,529 Local option sales tax 49,640 52,484 2,844 48,539 Investment earnings -73 73 42 Total revenues 253,719 269,253 15,534 226,110 EXPENDITURES Public safety 422,865 422,573 292 387,140 Total expenditures 422,865 422,573 292 387,140 Revenues over (under) expenditures (169,146)(153,320)15,826 (161,030) OTHER FINANCING SOURCES Transfers from other funds 169,146 169,146 -154,936 Total other financing sources (uses)169,146 169,146 -154,936 Revenues and appropriated fund balance over (under) expenditures $-15,826 $15,826 (6,094) FUND BALANCE Beginning of year - July 1 31,466 37,560 End of year - June 30 $47,292 $31,466 G-3 399 Union County, North Carolina Schedule 23 Bakers Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $1,520,090 $1,555,688 $35,598 $1,240,218 Local option sales tax 245,910 363,452 117,542 228,651 Investment earnings -547 547 309 Total revenues 1,766,000 1,919,687 153,687 1,469,178 EXPENDITURES Public safety 2,207,500 2,207,297 203 2,085,389 Total expenditures 2,207,500 2,207,297 203 2,085,389 Revenues over (under) expenditures (441,500)(287,610)153,890 (616,211) OTHER FINANCING SOURCES Transfers from other funds 441,500 441,500 -485,982 Total other financing sources (uses)441,500 441,500 -485,982 Revenues and appropriated fund balance over (under) expenditures $-153,890 $153,890 (130,229) FUND BALANCE Beginning of year - July 1 10,835 141,064 End of year - June 30 $164,725 $10,835 G-4 400 Union County, North Carolina Schedule 24 Beaver Lane Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $494,756 $498,482 $3,726 $444,594 Local option sales tax 125,038 130,046 5,008 125,233 Investment earnings -188 188 110 Total revenues 619,794 628,716 8,922 569,937 EXPENDITURES Public safety 1,058,990 1,058,624 366 1,051,298 Total expenditures 1,058,990 1,058,624 366 1,051,298 Revenues over (under) expenditures (439,196)(429,908)9,288 (481,361) OTHER FINANCING SOURCES Transfers from other funds 439,196 439,196 -434,561 Total other financing sources (uses)439,196 439,196 -434,561 Revenues and appropriated fund balance over (under) expenditures $-9,288 $9,288 (46,800) FUND BALANCE Beginning of year - July 1 43,038 89,838 End of year - June 30 $52,326 $43,038 G-5 401 Union County, North Carolina Schedule 25 Fairview Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $480,017 $501,684 $21,667 $388,734 Local option sales tax 58,897 114,843 55,946 108,672 Investment earnings -188 188 125 Total revenues 538,914 616,715 77,801 497,531 EXPENDITURES Public safety 898,190 897,830 360 837,145 Total expenditures 898,190 897,830 360 837,145 Revenues over (under) expenditures (359,276)(281,115)78,161 (339,614) OTHER FINANCING SOURCES Transfers from other funds 359,276 359,276 -334,876 Total other financing sources (uses)359,276 359,276 -334,876 Revenues and appropriated fund balance over (under) expenditures $-78,161 $78,161 (4,738) FUND BALANCE Beginning of year - July 1 8,742 13,480 End of year - June 30 $86,903 $8,742 G-6 402 Union County, North Carolina Schedule 26 Griffith Road Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $45,791 $48,218 $2,427 $40,894 Local option sales tax 18,751 11,846 (6,905)11,512 Investment earnings -21 21 14 Total revenues 64,542 60,085 (4,457)52,420 EXPENDITURES Public safety 114,737 114,500 237 133,852 Total expenditures 114,737 114,500 237 133,852 Revenues over (under) expenditures (50,195)(54,415)(4,220)(81,432) OTHER FINANCING SOURCES Transfers from other funds 50,195 50,195 -66,358 Total other financing sources (uses)50,195 50,195 -66,358 Revenues and appropriated fund balance over (under) expenditures $-(4,220)$(4,220)(15,074) FUND BALANCE Beginning of year - July 1 234 15,308 End of year - June 30 $(3,986)$234 G-7 403 Union County, North Carolina Schedule 27 Hemby Bridge Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $2,290,383 $2,306,204 $15,821 $1,950,365 Local option sales tax 537,907 579,822 41,915 537,403 Investment earnings -786 786 614 Total revenues 2,828,290 2,886,812 58,522 2,488,382 EXPENDITURES Public safety 3,535,363 3,532,400 2,963 3,327,430 Total expenditures 3,535,363 3,532,400 2,963 3,327,430 Revenues over (under) expenditures (707,073)(645,588)61,485 (839,048) OTHER FINANCING SOURCES Transfers from other funds 707,073 707,073 -665,633 Total other financing sources (uses)707,073 707,073 -665,633 Revenues and appropriated fund balance over (under) expenditures $-61,485 $61,485 (173,415) FUND BALANCE Beginning of year - July 1 113,549 286,964 End of year - June 30 $175,034 $113,549 G-8 404 Union County, North Carolina Schedule 28 Jackson Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $253,043 $259,838 $6,795 $199,559 Local option sales tax 41,662 59,206 17,544 54,834 Investment earnings -72 72 45 Total revenues 294,705 319,116 24,411 254,438 EXPENDITURES Public safety 491,175 490,968 207 418,109 Total expenditures 491,175 490,968 207 418,109 Revenues over (under) expenditures (196,470)(171,852)24,618 (163,671) OTHER FINANCING SOURCES Transfers from other funds 196,470 196,470 -167,270 Total other financing sources (uses)196,470 196,470 -167,270 Revenues and appropriated fund balance over (under) expenditures $-24,618 $24,618 3,599 FUND BALANCE Beginning of year - July 1 26,429 22,830 End of year - June 30 $51,047 $26,429 G-9 405 Union County, North Carolina Schedule 29 Lanes Creek Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $192,649 $203,207 $10,558 $159,489 Local option sales tax 44,609 47,277 2,668 43,505 Investment earnings -72 72 50 Total revenues 237,258 250,556 13,298 203,044 EXPENDITURES Public safety 395,430 395,217 213 358,725 Total expenditures 395,430 395,217 213 358,725 Revenues over (under) expenditures (158,172)(144,661)13,511 (155,681) OTHER FINANCING SOURCES Transfers from other funds 158,172 158,172 -143,532 Total other financing sources (uses)158,172 158,172 -143,532 Revenues and appropriated fund balance over (under) expenditures $-13,511 $13,511 (12,149) FUND BALANCE Beginning of year - July 1 9,769 21,918 End of year - June 30 $23,280 $9,769 G-10 406 Union County, North Carolina Schedule 30 New Salem Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $537,101 $553,449 $16,348 $359,643 Local option sales tax 105,499 101,547 (3,952)97,789 Investment earnings -171 171 110 Total revenues 642,600 655,167 12,567 457,542 EXPENDITURES Public safety 1,071,000 1,070,745 255 861,065 Total expenditures 1,071,000 1,070,745 255 861,065 Revenues over (under) expenditures (428,400)(415,578)12,822 (403,523) OTHER FINANCING SOURCES Transfers from other funds 428,400 428,400 -349,569 Total other financing sources (uses)428,400 428,400 -349,569 Revenues and appropriated fund balance over (under) expenditures $-12,822 $12,822 (53,954) FUND BALANCE Beginning of year - July 1 3,931 57,885 End of year - June 30 $16,753 $3,931 G-11 407 Union County, North Carolina Schedule 31 Providence Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $-$-$-$33,292 Local option sales tax ---9,624 Investment earnings ---3 Total revenues ---42,919 EXPENDITURES Public safety ---124,550 Total expenditures ---124,550 Revenues over (under) expenditures ---(81,631) OTHER FINANCING SOURCES Transfers from other funds ---59,479 Transfers to other funds (1,932)(1,931)1 - Total other financing sources (uses)(1,932)(1,931)1 59,479 APPROPRIATED FUND BALANCE 1,932 -(1,932)- Revenues and appropriated fund balance over (under) expenditures $-(1,931)$(1,931)(22,152) FUND BALANCE Beginning of year - July 1 1,931 24,083 End of year - June 30 $-$1,931 G-12 408 Union County, North Carolina Schedule 32 Sandy Ridge Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $157,440 $164,182 $6,742 $137,334 Local option sales tax 50,040 40,615 (9,425)38,812 Investment earnings -69 69 43 Total revenues 207,480 204,866 (2,614)176,189 EXPENDITURES Public safety 345,800 345,468 332 348,331 Total expenditures 345,800 345,468 332 348,331 Revenues over (under) expenditures (138,320)(140,602)(2,282)(172,142) OTHER FINANCING SOURCES Transfers from other funds 138,320 138,320 -153,410 Total other financing sources (uses)138,320 138,320 -153,410 Revenues and appropriated fund balance over (under) expenditures $-(2,282)$(2,282)(18,732) FUND BALANCE Beginning of year - July 1 5,812 24,544 End of year - June 30 $3,530 $5,812 G-13 409 Union County, North Carolina Schedule 33 Springs Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $1,145,890 $1,179,480 $33,590 $951,423 Local option sales tax 229,303 281,458 52,155 260,959 Investment earnings -414 414 276 Total revenues 1,375,193 1,461,352 86,159 1,212,658 EXPENDITURES Public safety 1,722,991 1,721,477 1,514 1,531,990 Total expenditures 1,722,991 1,721,477 1,514 1,531,990 Revenues over (under) expenditures (347,798)(260,125)87,673 (319,332) OTHER FINANCING SOURCES Transfers from other funds 347,798 347,798 -309,620 Total other financing sources (uses)347,798 347,798 -309,620 Revenues and appropriated fund balance over (under) expenditures $-87,673 $87,673 (9,712) FUND BALANCE Beginning of year - July 1 141,260 150,972 End of year - June 30 $228,933 $141,260 G-14 410 Union County, North Carolina Schedule 34 Stack Road Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $182,576 $186,410 $3,834 $125,664 Local option sales tax 47,469 37,129 (10,340)35,798 Investment earnings -64 64 114 Total revenues 230,045 223,603 (6,442)161,576 EXPENDITURES Public safety 386,875 386,570 305 323,745 Total expenditures 386,875 386,570 305 323,745 Revenues over (under) expenditures (156,830)(162,967)(6,137)(162,169) OTHER FINANCING SOURCES Transfers from other funds 156,830 156,830 -133,353 Total other financing sources (uses)156,830 156,830 -133,353 Revenues and appropriated fund balance over (under) expenditures $-(6,137)$(6,137)(28,816) FUND BALANCE Beginning of year - July 1 -28,816 End of year - June 30 $(6,137)$- G-15 411 Union County, North Carolina Schedule 35 Stallings Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $2,059,924 $2,111,814 $51,890 $1,797,282 Local option sales tax 498,463 535,047 36,584 500,018 Investment earnings -635 635 484 Total revenues 2,558,387 2,647,496 89,109 2,297,784 EXPENDITURES Public safety 3,197,984 3,196,020 1,964 3,022,071 Total expenditures 3,197,984 3,196,020 1,964 3,022,071 Revenues over (under) expenditures (639,597)(548,524)91,073 (724,287) OTHER FINANCING SOURCES Transfers from other funds 639,597 639,597 -604,457 Total other financing sources (uses)639,597 639,597 -604,457 Revenues and appropriated fund balance over (under) expenditures $-91,073 $91,073 (119,830) FUND BALANCE Beginning of year - July 1 150,893 270,723 End of year - June 30 $241,966 $150,893 G-16 412 Union County, North Carolina Schedule 36 Unionville Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $878,621 $899,367 $20,746 $800,955 Local option sales tax 188,700 237,462 48,762 221,065 Investment earnings -332 332 243 Total revenues 1,067,321 1,137,161 69,840 1,022,263 EXPENDITURES Public safety 1,334,151 1,332,631 1,520 1,275,356 Total expenditures 1,334,151 1,332,631 1,520 1,275,356 Revenues over (under) expenditures (266,830)(195,470)71,360 (253,093) OTHER FINANCING SOURCES Transfers from other funds 266,830 266,830 -255,204 Total other financing sources (uses)266,830 266,830 -255,204 Revenues and appropriated fund balance over (under) expenditures $-71,360 $71,360 2,111 FUND BALANCE Beginning of year - July 1 210,582 208,471 End of year - June 30 $281,942 $210,582 G-17 413 Union County, North Carolina Schedule 37 Waxhaw Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $2,162,128 $2,203,226 $41,098 $1,719,087 Local option sales tax 489,147 511,126 21,979 482,285 Investment earnings -728 728 510 Total revenues 2,651,275 2,715,080 63,805 2,201,882 EXPENDITURES Public safety 3,314,094 3,312,112 1,982 3,129,932 Total expenditures 3,314,094 3,312,112 1,982 3,129,932 Revenues over (under) expenditures (662,819)(597,032)65,787 (928,050) OTHER FINANCING SOURCES Transfers from other funds 662,819 662,819 -728,310 Total other financing sources (uses)662,819 662,819 -728,310 Revenues and appropriated fund balance over (under) expenditures $-65,787 $65,787 (199,740) FUND BALANCE Beginning of year - July 1 2,597 202,337 End of year - June 30 $68,384 $2,597 G-18 414 Union County, North Carolina Schedule 38 Wesley Chapel Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $4,639,096 $4,684,491 $45,395 $2,990,970 Local option sales tax 873,185 1,287,019 413,834 835,467 Investment earnings -1,248 1,248 741 Total revenues 5,512,281 5,972,758 460,477 3,827,178 EXPENDITURES Public safety 6,898,184 6,889,324 8,860 5,186,114 Total expenditures 6,898,184 6,889,324 8,860 5,186,114 Revenues over (under) expenditures (1,385,903)(916,566)469,337 (1,358,936) OTHER FINANCING SOURCES Transfers from other funds 1,387,835 1,387,836 1 1,043,568 Total other financing sources (uses)1,387,835 1,387,836 1 1,043,568 APPROPRIATED FUND BALANCE (1,932)-1,932 - Revenues and appropriated fund balance over (under) expenditures $-471,270 $471,270 (315,368) FUND BALANCE Beginning of year - July 1 92,926 408,294 End of year - June 30 $564,196 $92,926 G-19 415 Union County, North Carolina Schedule 39 Wingate Fire District Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Ad valorem taxes $558,257 $578,425 $20,168 $431,628 Local option sales tax 120,939 126,354 5,415 121,228 Investment earnings -246 246 152 Total revenues 679,196 705,025 25,829 553,008 EXPENDITURES Public safety 1,140,660 1,140,312 348 1,004,297 Total expenditures 1,140,660 1,140,312 348 1,004,297 Revenues over (under) expenditures (461,464)(435,287)26,177 (451,289) OTHER FINANCING SOURCES Transfers from other funds 461,464 461,464 -408,573 Total other financing sources (uses)461,464 461,464 -408,573 Revenues and appropriated fund balance over (under) expenditures $-26,177 $26,177 (42,716) FUND BALANCE Beginning of year - July 1 39,123 81,839 End of year - June 30 $65,300 $39,123 G-20 416 Union County, North Carolina Schedule 40 Fee Supported Fire Districts Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Permits and fees $-$2,710 $2,710 $6,413 Total revenues -2,710 2,710 6,413 Revenues and appropriated fund balance over (under) expenditures $-2,710 $2,710 6,413 FUND BALANCE Beginning of year - July 1 108,497 102,084 End of year - June 30 $111,207 $108,497 G-21 417 Union County, North Carolina Schedule 41 Automation Enhancement Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Permits and fees $140,000 $120,794 $(19,206)$152,881 Total revenues 140,000 120,794 (19,206)152,881 EXPENDITURES General government 130,000 36,750 93,250 29,830 Total expenditures 130,000 36,750 93,250 29,830 Revenues over (under) expenditures 10,000 84,044 74,044 123,051 APPROPRIATED FUND BALANCE (10,000)-10,000 - Revenues and appropriated fund balance over (under) expenditures $-84,044 $84,044 123,051 FUND BALANCE Beginning of year - July 1 544,320 421,269 End of year - June 30 $628,364 $544,320 G-22 418 Union County, North Carolina UC Sheriff's Office Civil Fees Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Miscellaneous $ 578,658 $ 578,658 $- $ 763,241 Total revenues 578,658 578,658 -763,241 EXPENDITURES Public safety 578,658 561,177 17,481 767,474 Total expenditures 578,658 561,177 17,481 767,474 Revenues and appropriated fund balance over (under) expenditures $-17,481 $17,481 (4,233) FUND BALANCE Beginning of year - July 1 4,652 8,885 End of year - June 30 $22,133 $4,652 G-23 Schedule 42 419 Union County, North Carolina Schedule 43 DSS Representative Payee Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Miscellaneous $636,172 $636,171 $(1)$525,053 Total revenues 636,172 636,171 (1)525,053 EXPENDITURES Human services 636,172 593,011 43,161 539,538 Total expenditures 636,172 593,011 43,161 539,538 Revenues and appropriated fund balance over (under) expenditures $-43,160 $43,160 (14,485) FUND BALANCE Beginning of year - July 1 157,903 172,388 End of year - June 30 $201,063 $157,903 G-24 420 Union County, North Carolina Schedule 44 Emergency Telephone System Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Other taxes and licenses $170,847 $-$(170,847)$572,352 Intergovernmental -107,215 107,215 - Investment earnings -30,259 30,259 39,518 Total revenues 170,847 137,474 (33,373)611,870 EXPENDITURES Capital 548,969 107,215 441,754 125,000 Hardware maintenance 331,798 126,754 205,044 51,833 Implemental functions 124,269 20,464 103,805 15,161 Phone and Furniture 48,602 44,777 3,825 - Software maintenance 187,264 187,264 -278,264 Telephone ---30,657 Training 17,194 20,509 (3,315)20,910 Principal - leases 671 224 447 224 Interest - leases 7 -7 2 Total expenditures 1,258,774 507,207 751,567 522,051 Revenues over (under) expenditures (1,087,927)(369,733)718,194 89,819 OTHER FINANCING SOURCES Transfers from other funds -1,808 1,808 4,686 Total other financing sources (uses)-1,808 1,808 4,686 APPROPRIATED FUND BALANCE 1,087,927 -(1,087,927)- Revenues and appropriated fund balance over (under) expenditures $-(367,925)$(367,925)94,505 FUND BALANCE Beginning of year - July 1 2,010,337 1,915,832 End of year - June 30 $1,642,412 $2,010,337 G-25 421 Union County, North Carolina Schedule 45 Fines and Forfeitures Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Miscellaneous $1,100,000 $964,966 $(135,034)$966,508 Total revenues 1,100,000 964,966 (135,034)966,508 EXPENDITURES Education 1,100,000 964,966 135,034 966,508 Total expenditures 1,100,000 964,966 135,034 966,508 Revenues and appropriated fund balance over (under) expenditures $--$-- FUND BALANCE Beginning of year - July 1 -- End of year - June 30 $-$- G-26 422 Union County, North Carolina Schedule 46 Opioid Settlement Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 Project Authorization Prior Years Actual Total To Date Variance Positive (Negative) REVENUES Investment earnings $-$57,505 $64,948 $122,453 $122,453 Miscellaneous 2,724,783 4,941,390 1,580,930 6,522,320 3,797,537 Total revenues 2,724,783 4,998,895 1,645,878 6,644,773 3,919,990 EXPENDITURES Opioid Abuse Mitigation 2,724,783 937,195 802,809 1,740,004 984,779 Total expenditures 2,724,783 937,195 802,809 1,740,004 984,779 Revenues and other financing sources over (under) expenditures $-$4,061,700 843,069 $4,904,769 $4,904,769 FUND BALANCE Beginning of year - July 1 2,937,847 Adjustment to Fund Balance 1,123,853 Beginning of Year Restated 4,061,700 End of year - June 30 $4,904,769 G-27 423 Union County, North Carolina Schedule 47 Reappraisal Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual OTHER FINANCING SOURCES Transfers from other funds $125,000 $125,000 $-$125,000 Transfers to other funds (150,000)(150,000)-- Total other financing sources (uses)(25,000)(25,000)-125,000 APPROPRIATED FUND BALANCE 25,000 -(25,000)- Revenues and appropriated fund balance over (under) expenditures $-(25,000)$(25,000)125,000 FUND BALANCE Beginning of year - July 1 125,000 - End of year - June 30 $100,000 $125,000 G-28 424 Union County, North Carolina Schedule 48 General Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual From Inception and for the Year Ended June 30, 2025 Actual Project Authorization Prior Years Current Year Total To Date Variance Positive (Negative) REVENUES Intergovernmental $ 95,733,442 $ 63,589,321 $ 9,379,529 $ 72,968,850 $ (22,764,592) Sales and services 450,900 409,066 42,000 451,066 166 Investment earnings 3,455,842 3,236,575 968,263 4,204,838 748,996 Miscellaneous 2,668,469 2,826,481 2,669 2,829,150 160,681 Total revenues 102,308,653 70,061,443 10,392,461 80,453,904 (21,854,749) EXPENDITURES Capital outlay General Government American Rescue Plan 7,050,601 4,132,215 696,877 4,829,092 2,221,509 ARPA APS Essential Services 17,061 3,892 -3,892 13,169 ARPA Interest Earnings 804,997 88,718 67,242 155,960 649,037 ARPA Lead and Asbestos 25,490 8,695 9,421 18,116 7,374 ARPA Library 129,595 120,545 -120,545 9,050 ARPA Nutrition 332,183 259,091 73,092 332,183 - ARPA School Health Team Workforce 261,457 261,457 -261,457 - ARPA Temporary Savings Fund 50,000 5,463 22,413 27,876 22,124 Human Services Cameron's House of Hope 400,000 400,000 -400,000 - Carbon Reduction Grant 200,000 -78,040 78,040 121,960 CARES Act 8,813,446 8,813,443 - 8,813,443 3 CARES Act ELC 2,502,824 2,502,824 - 2,502,824 - CARES Act Older Americans 93,736 93,736 -93,736 - CARES Act Transportation 1,369,239 1,368,448 755 1,369,203 36 CDC 117 Infrastructure LWFC 568,902 179 9,975 10,154 558,748 CDC Vaccination Program 714,667 583,704 8,715 592,419 122,248 Communicable Disease Pandemic Recovery 587,964 431,181 62,717 493,898 94,066 Community Shelter State Aid 1,500,000 1,500,000 - 1,500,000 - Coronavirus Response and Relief 273,044 201,588 56,000 257,588 15,456 Covid Medicaid - Child Health 130,882 130,882 -130,882 - Emergency Rental Assistance 17,081,086 12,359,969 - 12,359,969 4,721,117 Families First Coronvirus Response Act 117,927 117,927 -117,927 - NEHA-FDA Retail Flexible Module 4,994 3,986 -3,986 1,008 Supplemental 5-HDC 72,656 72,656 -72,656 - Urbanized Area Formula Grant - 5307 1,526,571 74,981 489,093 564,074 962,497 Veterinarian Equipment 450,000 9,975 11,645 21,620 428,380 Public Safety Cert Grant Program 68,500 69,682 -69,682 (1,182) Controlled Substance Tax 637,994 533,418 -533,418 104,576 EM Community Storm Resiliency Grant 25,000 23,104 -23,104 1,896 Federal Forfeited Property 2,342,808 1,589,231 308,487 1,897,718 445,090 Firearms Range Ph II 275,385 213,265 -213,265 62,120 Homeland Security-Catawba Nuclear 466,475 301,544 46,266 347,810 118,665 Indian Trail GHSP Grant 547,616 498,755 -498,755 48,861 NCEM Swift Water Rescue Equipment 80,000 80,000 -80,000 - Sheriff Office Equipment 300,000 260,477 21,124 281,601 18,399 Economic and Physical Environment Community Development Block Grant 9,274,313 5,600,241 1,563,580 7,163,821 2,110,492 EDC Grant East Side Sewer Study 100,000 98,826 -98,826 1,174 EDC Grant Marshville Gas Line 100,000 71,032 -71,032 28,968 EDC Invest - Charlotte Publication 24,500 24,500 -24,500 - Walden Pond Lake 1,100,000 34,917 31,164 66,081 1,033,919 Principal - subscriptions 105,630 46,573 59,056 105,629 1 Interest - subscriptions 6,871 302 6,569 6,871 - Total expenditures 60,534,414 42,991,422 3,622,231 46,613,653 13,920,761 Revenues under expenditures 41,774,239 27,070,021 6,770,230 33,840,251 (7,933,988) G-29 Continued on the next page 425 Union County, North Carolina Schedule 48 General Special Revenue Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual From Inception and for the Year Ended June 30, 2025 Actual Project Authorization Prior Years Current Year Total To Date Variance Positive (Negative) OTHER FINANCING SOURCES (USES) Transfers from other funds 325,953 209,124 128,060 337,184 11,231 Transfers to other funds (41,974,620) (24,187,797) (6,689,298) (30,877,095) 11,097,525 Transfers to Water and Sewer Capital Fund (125,572) (651,572)-(651,572) (526,000) Total other financing sources (uses)(41,774,239)(24,630,245)(6,561,238)(31,191,483)10,582,756 Revenues and other financing sources over (under) expenditures and other financing uses $-$2,439,776 208,992 $2,648,768 $2,648,768 FUND BALANCE Beginning of year - July 1 2,439,776 End of year - June 30 $ 2,648,768 G-30 426 Capital Project Funds Capital Project Funds account for the acquisition and construction of major capital facilities other than those financed by Proprietary Funds and Trust Funds. General Capital Project Fund - This fund accounts for various capital improvement projects that will be financed from General Fund resources, as well as general obligation and installment financing(s). H-1 427 H-2 428 Union County, North Carolina Schedule 49 General Capital Project Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual From Inception and for the Year Ended June 30, 2025 Actual Project Authorization Prior Years Current Year Total To Date Variance Positive (Negative) REVENUES Intergovernmental $ 26,944,936 $ 1,915,486 $ 1,178,307 $ 3,093,793 $ (23,851,143) Investment earnings 4,068,761 12,992,175 3,619,235 16,611,410 12,542,649 Miscellaneous 9,134,470 7,807,712 949,543 8,757,255 (377,215) Capital outlay Total revenues 40,148,167 22,715,373 5,747,085 28,462,458 (11,685,709) EXPENDITURES General Government Board of Elections Renovations 4,877,674 4,675,296 - 4,675,296 202,378 County Facilities Audio Visual Equipment --290 290 (290) Cloud Migration 360,000 ---360,000 County Facilities Operating Capital 3,125,111 1,720,616 449,350 2,169,966 955,145 County Facilities Repairs 5,815,325 2,616,769 1,447,518 4,064,287 1,751,038 County Fueling Stations 450,000 -8,709 8,709 441,291 Emergency Shelter Electrical 175,000 ---175,000 Government Center Building Envelope Repairs 1,600,000 683,514 3,550 687,064 912,936 Government Center Electrical Infrastructure 1,040,000 424,494 26,880 451,374 588,626 Government Center Replace Liebert Unit 40,000 21,500 -21,500 18,500 Historic Courthouse Renovations Ph 1 1,990,503 1,846,101 3,554 1,849,655 140,848 Historic Courthouse Renovations Ph 2 1,725,000 -53,473 53,473 1,671,527 I.T. Infrastructure 1,441,238 1,306,354 15,256 1,321,610 119,628 Judicial Center Server Room Split System 90,000 23,855 -23,855 66,145 Judicial and Government Center Renovations Ph I 14,734,078 81,962 91,293 173,255 14,560,823 Network Segmentation Enhancement 200,000 -7,901 7,901 192,099 Phone System Replacement 1,000,000 -7,901 7,901 992,099 Phone System Upgrade 655,000 547,232 805 548,037 106,963 Physical Server Refresh 206,500 -206,500 206,500 - Pictometry Phase 4 440,840 -219,585 219,585 221,255 Progress Building Ph 1 6,908,730 6,640,517 5,199 6,645,716 263,014 Progress Building Ph 2 -23,823 (23,823)-- Public Safety Progress Building Generator Installation 525,000 ---525,000 Security System Upgrades 550,000 74,279 102,954 177,233 372,767 Storage Area Network Refresh 388,500 -388,372 388,372 128 UCPS Admin Building Generator Replacement 121,649 93,321 26,073 119,394 2,255 UPS Infrastructure Upgrades 305,000 39,592 -39,592 265,408 Animal Shelter Replace UPS 30,000 ---30,000 Emergency Management Equipment 216,296 208,728 3,282 212,010 4,286 Emergency Services Complex 16,415,120 16,091,104 239,243 16,330,347 84,773 Fire Training Needs Short Term 1,500,000 32,000 49,095 81,095 1,418,905 Jail Block Renovations 1,715,000 -19,437 19,437 1,695,563 Jail Domestic Water Source 65,000 ---65,000 Jail Door Control and Lock System 3,157,193 217,656 1,766,284 1,983,940 1,173,253 Jail Expansion Phase I 3,600,000 1,630,194 131,368 1,761,562 1,838,438 Jail Generator Replacement 370,000 254 -254 369,746 Jail Replace Washers and Dryers 435,000 342,854 16,090 358,944 76,056 Jail Rooftop HVAC Replacement 730,000 -210,166 210,166 519,834 P25 Simulcast TDMA Conversion 2,455,154 711,788 1,660,610 2,372,398 82,756 Radio Backhaul 559,000 553,935 -553,935 5,065 Radio Install Shop 993,455 904,861 69,168 974,029 19,426 Radio Microwave Replacement 482,774 257,118 -257,118 225,656 Radio Replacements 4,706,254 4,349,430 310,916 4,660,346 45,908 Radio Towers HVAC Systems 64,000 -14,800 14,800 49,200 Radio Towers SW Union 2,520,335 1,020,427 44,355 1,064,782 1,455,553 Sheriff's Office Crime Lab 878,637 718,495 57,850 776,345 102,292 Sheriff's Office Operating Capital 645,422 316,423 141,976 458,399 187,023 Sheriff's Office R&R 967,733 459,768 198,922 658,690 309,043 Sheriff's Office Renovations 27,592,166 27,067,733 62,300 27,130,033 462,133 South Piedmont Autopsy Center 20,000,000 --- 20,000,000 Union EMS Capital Projects 3,482,212 924,817 289,172 1,213,989 2,268,223 VFD Air Packs 1,084,000 153,938 496,945 650,883 433,117 VHF Simulcast Paging System 474,755 -474,755 474,755 - H-3 Continued on next page 429 Union County, North Carolina Schedule 49 (continued) General Capital Project Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual From Inception and for the Year Ended June 30, 2025 Actual Project Authorization Prior Years Current Year Total To Date Variance Positive (Negative) Cultural and Recreation Cane Creek Park Camp Store 950,000 50,524 468,761 519,285 430,715 Cane Creek Park Campground R&R 600,070 435,832 139,926 575,758 24,312 Jesse Helms Park Amenities Improvements 500,000 19,500 -19,500 480,500 Jesse Helms Park Lighting 400,000 -6,794 6,794 393,206 Library Replace Metal Architectural Panels 857,712 33,790 746,271 780,061 77,651 Parks and Recreation ADA Improvements 350,000 ---350,000 Parks and Recreation R&R 811,254 590,903 183,399 774,302 36,952 Parks and Recreation Paving 232,460 ---232,460 Southwest Union Library 14,817,414 14,266,245 234,479 14,500,724 316,690 Economic and Physical Development Ag Center Generator 350,000 19,240 -19,240 330,760 EDC Barn Project 13,577,000 72,754 665,454 738,208 12,838,792 EDC-Industrial Park 18,212,405 18,131,911 - 18,131,911 80,494 Planning-NC DOT Projects 1,125,000 315,250 -315,250 809,750 Education Design Work for Forest Hills and East Elementary 4,900,000 4,689,824 210,176 4,900,000 - East Elementary Bond Project 44,092,589 15,849,219 22,007,624 37,856,843 6,235,746 Forest Hills Bond Project 104,939,411 45,137,681 38,808,519 83,946,200 20,993,211 Transportation Facility-Bond Project 15,244,656 15,147,817 96,839 15,244,656 - UCPS Interfund Transfer 14,247 ---14,247 Schools Capital Outlay 5YR Laptop Lease 20,955,255 17,198,102 3,448,512 20,646,614 308,641 Schools Capital Outlay FY 2021 Building Systems 6,595,500 6,243,230 352,270 6,595,500 - Schools Capital Outlay FY 2021 Exp. & Renov.5,075,514 4,782,605 292,909 5,075,514 - Schools Capital Outlay FY 2022 Building Systems 7,889,494 4,357,995 3,482,344 7,840,339 49,155 Schools Capital Outlay FY 2022 Classroom F&E 458,850 376,298 82,552 458,850 - Schools Capital Outlay FY 2022 Exp. and Renov.3,460,350 3,131,355 328,995 3,460,350 - Schools Capital Outlay FY 2022 Roofing 2,100,000 1,549,366 506,634 2,056,000 44,000 Schools Capital Outlay FY 2022 Safety & Security 1,210,773 934,059 276,714 1,210,773 - Schools Capital Outlay FY 2023 Building Systems 8,639,286 6,853,593 1,196,962 8,050,555 588,731 Schools Capital Outlay FY 2023 Classroom F&E 275,000 206,608 68,392 275,000 - Schools Capital Outlay FY 2023 Exp. and Renov.5,833,103 4,453,484 495,092 4,948,576 884,527 Schools Capital Outlay FY 2023 Painting 714,000 677,400 27,200 704,600 9,400 Schools Capital Outlay FY 2023 Roofing 1,870,000 1,094,807 451,368 1,546,175 323,825 Schools Capital Outlay FY 2023 Vehi & Equip 461,031 419,594 35,448 455,042 5,989 Schools Capital Outlay FY 2024 ADA 144,900 61,362 74,624 135,986 8,914 Schools Capital Outlay FY 2024 Building Systems 8,598,550 761,654 2,271,752 3,033,406 5,565,144 Schools Capital Outlay FY 2024 Classroom F&E 120,750 63,145 -63,145 57,605 Schools Capital Outlay FY 2024 East Union Ph I 2,721,015 - 1,011,850 1,011,850 1,709,165 Schools Capital Outlay FY 2024 Exp. and Renov.4,719,548 943,897 1,345,135 2,289,032 2,430,516 Schools Capital Outlay FY 2024 Marvin R HVAC 1,129,013 5,707 86,898 92,605 1,036,408 Schools Capital Outlay FY 2024 Painting 1,298,325 139,875 789,038 928,913 369,412 Schools Capital Outlay FY 2024 Roofing 2,307,976 -634,011 634,011 1,673,965 Schools Capital Outlay FY 2024 Safety & Security 505,943 175,417 66,935 242,352 263,591 Schools Capital Outlay FY 2024 Transportation 421,000 409,576 11,424 421,000 - Schools Capital Outlay FY 2024 Vehi & Equip 970,043 783,146 167,328 950,474 19,569 Schools Capital Outlay FY 2025 Band Equipment 50,000 ---50,000 Schools Capital Outlay FY 2025 Building Systems 3,332,600 -720,898 720,898 2,611,702 Schools Capital Outlay FY 2025 Classroom F&E 2,500,000 -556,348 556,348 1,943,652 Schools Capital Outlay FY2025 East Union Ph II 28,430,000 --- 28,430,000 Schools Capital Outlay FY 2025 Exp. and Renov.4,469,410 - 2,235,906 2,235,906 2,233,504 Schools Capital Outlay FY 2025 MR HVAC 2,640,000 - 1,495,990 1,495,990 1,144,010 Schools Capital Outlay FY 2025 Parkwood High 10,995,000 -34,000 34,000 10,961,000 Schools Capital Outlay FY 2025 Safety & Security 468,600 -365,668 365,668 102,932 Schools Capital Outlay FY 2025 Trans/Veh 3,020,425 - 2,823,383 2,823,383 197,042 H-4 Continued on next page 430 Union County, North Carolina Schedule 49 General Capital Project Fund Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual From Inception and for the Year Ended June 30, 2025 Actual Project Authorization Prior Years Current Year Total To Date Variance Positive (Negative) SPCC 2024 IT Infrastructure 500,000 ---500,000 SPCC Access Controls 647,780 647,780 -647,780 - SPCC Aseptic Training Center 6,175,100 1,893,682 4,281,418 6,175,100 - SPCC Bookstore Library Conversion 303,440 -27,176 27,176 276,264 SPCC Braswell Building HVAC 176,269 176,269 -176,269 - SPCC Building A Restrooms 238,000 238,000 -238,000 - SPCC Building A Salon Renovation 775,000 -775,000 775,000 - SPCC Camera System 239,400 134,158 83,878 218,036 21,364 SPCC Campus Improvement Ph 1 765,004 -20,664 20,664 744,340 SPCC Capital Maintenance 115,900 -115,900 115,900 - SPCC Center for Entrepreneurship 32,725,000 969,477 1,258,821 2,228,298 30,496,702 SPCC HVAC and Security 100,000 -100,000 100,000 - SPCC Land Purchase 1,908,000 25,000 1,883,000 1,908,000 - SPCC Make Up Air Unit 75,000 74,700 300 75,000 - SPCC Parking 345,000 ---345,000 SPCC Renovations Building A 10,740,000 10,724,540 15,460 10,740,000 - SPCC Renovations Building B 1,800,000 607,103 1,192,897 1,800,000 - SPCC Resurfacing of Parking Lot 467,100 ---467,100 SPCC STEM Building 19,873,539 19,873,539 - 19,873,539 - SPCC Technology 175,000 -175,000 175,000 - SPCC Tyson Driving Pad 2,688,560 -3,270 3,270 2,685,290 SPCC Website Redesign 200,000 149,332 50,668 200,000 - Principal - leases 59,521 21,446 38,074 59,520 1 Interest - leases 6,401 2,554 3,846 6,400 1 Total expenditures 591,359,140 282,701,093 108,628,268 391,329,361 200,029,779 Revenues under expenditures (551,210,973)(259,985,720)(102,881,183)(362,866,903)188,344,070 OTHER FINANCING SOURCES (USES) Transfers from other funds 170,840,035 148,082,734 23,123,499 171,206,233 366,198 Transfer in-Water and Sewer Fund 327,500 327,500 -327,500 - Transfers to other funds (3,152,000) (3,052,000) (100,000) (3,152,000)- Issuance of general obligation bonds 361,249,194 267,397,151 - 267,397,151 (93,852,043) Issuance of general obligation bonds, premiums 16,394,568 25,096,611 - 25,096,611 8,702,043 Issuance of refunding installment financing 5,551,676 5,551,676 - 5,551,676 - Total other financing sources (uses)551,210,973 443,403,672 23,023,499 466,427,171 (84,783,802) Revenues and other financing sources over (under) expenditures and other financing uses $-$183,417,952 (79,857,684)$103,560,268 $103,560,268 FUND BALANCE Beginning of year - July 1 183,417,952 End of year - June 30 $ 103,560,268 H-5 431 H-6 432 Enterprise Funds Enterprise Funds account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the cost of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the governing body has decided that periodic determination of net income is appropriate for accountability purposes. Water and Sewer Fund - This fund accounts for the County's water and sewer operations. Solid Waste Fund - This fund accounts for the County's solid waste operations. I-1 433 I-2 434 Union County, North Carolina Schedule 50 Water and Sewer Fund Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP) For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 Final Budget Actual Variance Positive (Negative) 2024 Actual REVENUES Operating revenues Charges for services $82,515,870 $82,963,181 $447,311 $77,695,377 Miscellaneous revenue -3,746 3,746 15,352 Other operating revenue 2,078,245 1,749,887 (328,358)1,819,781 Total 84,594,115 84,716,814 122,699 79,530,510 Nonoperating revenues Investment earnings 550,000 6,942,572 6,392,572 7,676,912 Sale of capital assets 70,000 115,521 45,521 2,557 Total 620,000 7,058,093 6,438,093 7,679,469 Total revenues 85,214,115 91,774,907 6,560,792 87,209,979 EXPENDITURES Administration 27,905,715 19,731,494 8,174,221 18,098,821 Water regulatory compliance 123,508 90,624 32,884 102,443 Water system operations 8,299,837 7,569,257 730,580 7,241,757 Water system maintenance and repairs 5,193,997 5,016,589 177,408 4,549,555 Sewer-county customers system operations 17,647,249 13,063,907 4,583,342 12,458,411 Sewer-county customers system maint & repairs 665,871 683,790 (17,919)528,231 Sewer-Marshville/Monroe system operations 369,795 354,660 15,135 342,561 Sewer regulatory compliance 319,320 276,414 42,906 255,471 Revenue bonds - principal 11,970,000 11,970,000 -11,405,000 Interest on long term debt 13,769,471 13,769,471 -14,332,421 Total expenditures 86,264,763 72,526,206 13,738,557 69,314,671 Revenues over (under) expenditures (1,050,648)19,248,701 20,299,349 17,895,308 OTHER FINANCING SOURCES (USES) Transfers out Transfers out Water and Sewer Capital Project Fund (5,629,614)(5,629,614)-(50,201,447) Transfers In Transfer in Water and Sewer District Fund ---17,071,897 Transfer in Water Sewer District SDF CRF -670,153 670,153 2,025,500 Capital contributions - cash-other -1,112 1,112 720 Issuance of lease liability ---11,476 Issuance of subscription liability 1,248,928 1,248,928 -1,135,873 Total other financing sources (uses)(4,380,686)(3,709,421)671,265 (29,955,981) APPROPRIATED FUND BALANCE (5,431,334)-5,431,334 - Revenues, other financing sources and appropriated fund balance over (under) expenditures and other financing uses $(10,862,668)$15,539,280 $26,401,948 $(12,060,673) I-3 435 Union County, North Carolina Schedule 51 Water and Sewer District Fund Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP) For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 Final Budget Actual Variance Positive (Negative) 2024 Actual OTHER FINANCING SOURCES (USES) Transfers out Water and Sewer Operating Fund $-$-$-$(17,071,897) Total other financing sources (uses)---(17,071,897) Revenues, other financing sources and appropriated fund balance over (under) expenditures and other financing uses $-$-$-$(17,071,897) I-4 436 Union County, North Carolina Schedule 52 Water and Sewer - System Development Fees Capital Reserve Fund Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP) For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 Final Budget Actual Variance Positive (Negative) 2024 Actual OTHER FINANCING SOURCES (USES) Transfers out Water and Sewer Capital Project Fund $ (5,907,201) $ (5,907,201) $- $ (4,958,655) Transfers out Water and Sewer Operating Fund (670,153) (670,153)- (2,025,500) Capital contributions - system development fees - 11,535,872 11,535,872 6,563,539 Total other financing sources (uses)(6,577,354)4,958,518 11,535,872 (420,616) APPROPRIATED FUND BALANCE (6,577,354)-6,577,354 - Revenues, other financing sources and appropriated fund balance over (under) expenditures and other financing uses $(13,154,708)$4,958,518 $18,113,226 $(420,616) I-5 437 Union County, North Carolina Schedule 53 Water and Sewer Capital Project Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Non-GAAP) From Inception and for the Year Ended June 30, 2025 Project Authorization Prior Years Actual Total To Date Variance Positive (Negative) REVENUES Nonoperating revenues Investment earnings $ 3,024,036 $ 3,284,575 $- $ 3,284,575 $260,539 Intergovernmental 70,360,000 2,587,741 30,451,873 33,039,614 (37,320,386) Total revenues 73,384,036 5,872,316 30,451,873 36,324,189 (37,059,847) EXPENDITURES Administrative Capital Outlay 12 ML WRF Adm Building 1,583,512 1,568,304 -1,568,304 15,208 CCWRF Admin Building 1,325,000 122,300 15,576 137,876 1,187,124 Master Plan Update 1,360,834 1,212,671 147,226 1,359,897 937 Op Center Expansion & Renovation 14,543,060 42,920 147,163 190,083 14,352,977 Water Capital Outlay 821 Zone Providence Rd BPS Sup 2,300,000 ---2,300,000 853 East Zone Transmission 480,000 ---480,000 853 W Zone Transmission Main Ph 1 24,058,971 23,546,663 2,800 23,549,463 509,508 853 W Zone Transmission Main Ph 2 2,073,321 2,073,320 -2,073,320 1 853 W Zone Transmission Main Ph 3 1,365,580 545,491 125,338 670,829 694,751 853 W Zone Transmission Main Ph 4 13,200,000 ---13,200,000 853 West Hydraulic Modeling 100,000 -59,164 59,164 40,836 880 Zone Charlotte Interconnection 1,078,000 ---1,078,000 935 East Zone Tank 926,000 ---926,000 Advanced Metering Infrastructure 18,212,625 13,380,931 2,630,189 16,011,120 2,201,505 Chestnut Lane Connector Water 775,000 ---775,000 CRWTP Expansion 8,962,579 ---8,962,579 CRWTP Mitigation 35,866 ---35,866 CRWTP Water Pump Upgrade 925,810 786,179 76,081 862,260 63,550 Emerald Woods Water Line 800,000 114,057 497,873 611,930 188,070 Galvanized Water Line Replacement 905,794 836,685 -836,685 69,109 Indian Trail Additional Tank 2,488,000 ---2,488,000 Indian Trail Road Streetscape 1,100,000 15,200 -15,200 1,084,800 Lawyers-Rocky River Road Roundabout 400,000 ---400,000 Marshville Tank Interior Rehabilitation 1,000,000 -60,801 60,801 939,199 Marshville Water Tank Rehabilitation 1,280,406 1,059,846 47,461 1,107,307 173,099 Moore Park Water Main Extension 50,000 -31,200 31,200 18,800 New Additional Marshville Tank 3,250,373 3,222,863 2,306 3,225,169 25,204 Risk & Resiliency Assessment 160,000 -88,800 88,800 71,200 SCADA 1,714,852 202,059 115,238 317,297 1,397,555 SCADA Master Plan Water 9,200,000 3,465,890 1,105,568 4,571,458 4,628,542 Short Water Line Extensions 20,005,801 7,766,827 2,599,071 10,365,898 9,639,903 Stack Road Water Line 793,488 760,403 -760,403 33,085 Stallings Road Water Line 329,077 329,076 -329,076 1 Storage Tank Rehabilitation 425,000 ---425,000 Water R&R Program 4,540,000 ---4,540,000 Water Treatment PFAS Study 103,000 73,950 29,050 103,000 - Waxhaw Water Improvements 430,600 418,084 187 418,271 12,329 Yadkin Carbon Dioxide Pilot Study 50,000 -9,905 9,905 40,095 Yadkin Distribution System Improvements 37,450,000 3,295,516 22,008,272 25,303,788 12,146,212 Yadkin Program Management 17,045,420 16,797,863 49,374 16,847,237 198,183 Yadkin Raw Water Intake & Pump Station 160,240,720 156,565,558 214,051 156,779,609 3,461,111 Yadkin Water Supply 4,691,510 4,166,280 -4,166,280 525,230 Yadkin Water Treatment Plant 120,655,044 117,213,080 565,992 117,779,072 2,875,972 Yadkin-Montgomery County Settlement 784,943 778,318 -778,318 6,625 Yadkin-Stanly County Settlement 1,038,440 1,022,986 -1,022,986 15,454 Sewer Capital Outlay 12 Mile Creek Exp 7.5 to 9 MGD 56,390,000 2,237,798 6,037,111 8,274,909 48,115,091 12 Mile Creek I&I Abatement 1,232,981 414,955 355,181 770,136 462,845 CCWRF Electrical Improvements 3,908,962 3,848,239 -3,848,239 60,723 CCWRF Process Improvements 4,240,000 4,129,769 -4,129,769 110,231 Collection System SSES & Rehab 798,919 544,824 -544,824 254,095 Crooked Creek Interceptor Improve Ph 1 635,129 570,196 29,554 599,750 35,379 Crooked Creek Interceptor Improve Ph 2 20,670,400 2,766,002 6,296,504 9,062,506 11,607,894 Crooked Creek UV Equipment 3,598,710 349,055 2,053,206 2,402,261 1,196,449 Continued on next pageI-6 438 Union County, North Carolina Schedule 53 Water and Sewer Capital Project Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Non-GAAP) From Inception and for the Year Ended June 30, 2025 Project Authorization Prior Years Actual Total To Date Variance Positive (Negative) East Fork Interceptor Improvements 3,829,000 -62,762 62,762 3,766,238 Eastside #3 Pump Station Improvements 50,000 -21,819 21,819 28,181 EDC Industrial Park Pump Station 3,700,000 2,670,658 613,315 3,283,973 416,027 Forest Park Pump Station Improvements 451,000 -49,850 49,850 401,150 Grassy Branch WRF Expansion 11,750,000 754,464 4,710,240 5,464,704 6,285,296 Helmsville Force Main Replacement 800,000 30,015 466,539 496,554 303,446 Hwy 74/IT Fairview Rd Replacement 1,500,000 -37,800 37,800 1,462,200 Lower Crooked Creek Site B 4,817,506 4,814,760 -4,814,760 2,746 Poplin Force Main Relocation 600,000 40,000 -40,000 560,000 Poplin Road Pump Station Interim IP 17,140,281 16,157,753 -16,157,753 982,528 Potter-Pleasant Plains WW 2,300,000 ---2,300,000 SCADA Master Plan Wastewater 9,200,000 3,796,064 1,128,377 4,924,441 4,275,559 Sewer PS Rehab Assessment Study 100,000 -49,232 49,232 50,768 Six Mile Crk Joe Kerr Manhole Rehab 60,000 ---60,000 SPCC Extension 660,000 ---660,000 Stallings-Collection System 388,200 106,200 -106,200 282,000 STEG Assessment Waxhaw 4,120,000 238,225 10,614 248,839 3,871,161 STEG Asset Inventory/Assessment 3,104,302 1,851,461 4,658 1,856,119 1,248,183 STEG Indian Trail/Stallings Sewer Replacement 3,400,000 -168,146 168,146 3,231,854 Wastewater Pump Station Improvement 3,377,314 136,608 103,139 239,747 3,137,567 Wastewater R&R Program 2,476,068 80,376 -80,376 2,395,692 Wastewater Treatment Plant R&R 300,181 179,310 -179,310 120,871 Waxhaw Interceptor 6,243,160 6,046,801 (184,877)5,861,924 381,236 West Fork 12ML Interceptor Improvement 13,931,135 12,743,466 151,265 12,894,731 1,036,404 WRF Process Evaluation 591,380 481,031 86,793 567,824 23,556 Total expenditures 670,603,254 426,371,350 52,879,914 479,251,264 191,351,990 Revenues over expenditures (597,219,218)(420,499,034)(22,428,041)(442,927,075)154,292,143 OTHER FINANCING SOURCES Transfers from General Fund 400,000 400,000 -400,000 - Transfer from General Capital Project Fund 3,000,000 3,000,000 -3,000,000 - Transfers from water and sewer operating fund 161,598,365 158,365,108 5,629,614 163,994,722 2,396,357 Transfer from special revenue fund 16,700,000 700,000 4,902,476 5,602,476 (11,097,524) Transfer in Water Sewer District SDF CRF 23,782,446 17,893,445 5,907,201 23,800,646 18,200 Capital contributions - cash-other 400,000 3,013,714 429,549 3,443,263 3,043,263 Revenue bonds issuance premiums 8,765,000 20,404,154 -20,404,154 11,639,154 Revenue bonds issuance 382,573,407 336,523,775 -336,523,775 (46,049,632) Total other financing sources 597,219,218 540,300,196 16,868,840 557,169,036 (40,050,182) Revenues and other financing sources over (under) expenditures $-$119,801,162 (5,559,201)$114,241,961 $114,241,961 FUND BALANCE Beginning of year - July 1 119,801,162 End of year - June 30 $ 114,241,961 I-7 439 Union County, North Carolina Schedule 54 Water and Sewer Fund Schedule of Reconciliation of Budgetary Basis (Non-GAAP) to Full Accrual Basis For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Revenues and other financing sources over (under) expenditures and other financing uses Operating Fund $15,539,280 $(12,060,673) Water and Sewer District -(17,071,897) Water and Sewer SDF CRF 4,958,518 (420,616) Water and Sewer Capital Project Fund (5,559,201)22,946,040 Total 14,938,597 (6,607,146) Reconciling items Amortization of G.O. and revenue bond premium 1,680,794 1,680,794 Payment of debt principal 11,970,000 11,405,000 Increase (decrease) in compensated absences payable (629,748)(207,502) Increase (decrease) in interest expense accrual 47,421 44,606 Increase (decrease) in inventories (525,686)556,905 Decrease in allowance for uncollectible accounts (186,509)(60,715) Increase (decrease) in net pension asset, separation allowance 2,118 (8,098) Increase (decrease) in net other post employment benefit liability (5,403,433)164,744 Capital Outlay 53,291,262 32,012,137 Capital contributions 21,448,484 10,254,323 Gain (loss) on investment in joint venture (978,448)(1,297,343) Loss on disposal of capital asset (7,210)- Depreciation (33,915,354)(29,255,458) Increase (decrease) in pension expense (667,743)(1,068,306) Amortization of deferred loss on refundings (220,934)(220,934) Amortization of lease assets (19,177)(18,088) Amortization of subscription assets (486,764)(403,097) Issuance of lease liability -(11,476) Issuance of subscription liability (1,248,928)(1,135,873) Right to use lease asset -11,476 Right to use subscription asset 1,248,928 1,135,873 Revenue bond arbitrage rebate liability -91,181 Total 45,399,073 23,670,149 Change in net position $60,337,670 $17,063,003 I-8 440 Union County, North Carolina Schedule 55 Solid Waste Fund Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP) For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 Final Budget Actual Variance Positive (Negative) 2024 Actual REVENUES Operating Revenues Charges for services $13,131,504 $13,306,696 $175,192 $10,097,690 Disposal fees 480,200 695,701 215,501 711,526 Miscellaneous revenue ---5,339 Other operating revenue 25,000 65,007 40,007 58,346 Total 13,636,704 14,067,404 430,700 10,872,901 Nonoperating Revenue Investment earnings 100,000 622,618 522,618 641,934 Intergovernmental -20,479 20,479 20,113 Sale of capital assets -3,198 3,198 8,538 Total 100,000 646,295 546,295 670,585 Total revenues 13,736,704 14,713,699 976,995 11,543,486 EXPENDITURES Personnel 2,850,971 2,750,885 100,086 2,523,482 Operating expense 9,938,801 8,876,016 1,062,785 7,423,302 Total expenditures 12,789,772 11,626,901 1,162,871 9,946,784 Revenues over (under) expenditures 946,932 3,086,798 2,139,866 1,596,702 OTHER FINANCING SOURCES (USES) Transfers from General Fund 650,000 650,000 -550,000 Transfers in Transfers to Solid Waste Capital Project Fund (1,400,000)(1,400,000)-(1,112,000) Issuance of lease liability ---(200) Total other financing sources (uses)(750,000)(750,000)-(562,200) APPROPRIATED FUND BALANCE 196,932 -(196,932)- Revenues, other financing sources and appropriated fund balance over (under) expenditures and other financing uses $393,864 $2,336,798 $1,942,934 $1,034,502 I-9 441 Union County, North Carolina Schedule 56 Solid Waste Capital Reserve Fund Schedule of Revenues and Expenditures - Budget and Actual (Non-GAAP) For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 Final Budget Actual Variance Positive (Negative) 2024 Actual TOTAL $-$-$-$- Revenues, other financing sources and appropriated fund balance over (under) expenditures and other financing uses $-$-$-$- I-10 442 Union County, North Carolina Schedule 57 Solid Waste Capital Project Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual (Non-GAAP) From Inception and for the Year Ended June 30, 2025 Project Authorization Prior Years Actual Total To Date Variance Positive (Negative) EXPENDITURES Austin Chaney Site Redesign $ 3,846,300 $ 3,613,120 $55,321 $ 3,668,441 $177,859 C&D Cell Expansion 700,000 117,751 -117,751 582,249 Landfill Access Road Widening 125,000 ---125,000 Scalehouse Renovation 350,000 ---350,000 Landfill Operations Center 1,500,000 ---1,500,000 MSW Transfer Station Expansion 150,000 ---150,000 Total expenditures 6,671,300 3,730,871 55,321 3,786,192 2,885,108 Revenues over expenditures (6,671,300)(3,730,871)(55,321)(3,786,192)2,885,108 OTHER FINANCING SOURCES Transfers from water and sewer operating fund 6,671,300 5,271,300 1,400,000 6,671,300 - Total other financing sources 6,671,300 5,271,300 1,400,000 6,671,300 - Revenues and other financing sources over (under) expenditures $-$1,540,429 1,344,679 $2,885,108 $2,885,108 FUND BALANCE Beginning of year - July 1 1,540,429 End of year - June 30 $ 2,885,108 I-11 443 Union County, North Carolina Schedule 58 Solid Waste Fund Schedule of Reconciliation of Budgetary Basis (Non-GAAP) to Full Accrual Basis For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Revenues and other financing sources over (under) expenditures and other financing uses Operating Fund $2,336,798 $1,034,502 Solid Waste Capital Fund 1,344,679 (2,312,893) Total 3,681,477 (1,278,391) Reconciling items Increase (decrease) in compensated absences payable (68,311)(6,894) Decrease in allowance for uncollectible accounts 49,066 18,621 Increase (decrease) in net pension asset, separation allowance 26,654 (578) Increase (decrease) in net other post employment benefit liability (707,902)39,659 Capital Outlay 443,012 3,565,262 Depreciation (626,073)(606,494) Increase in accrued landfill postclosure care costs (136,054)1,020,400 Increase (decrease) in pension expense (88,877)(113,712) Amortization of lease assets (970)(915) Issuance of lease liability -200 Right to use lease asset -(200) Total (1,109,455)3,915,349 Change in net position $2,572,022 $2,636,958 I-12 444 I-13 445 Internal Service Funds The Internal Service Funds account for the financing of goods or services provided by one department to other departments of the County on a cost-reimbursement basis. Health Benefits Fund - This fund accounts for amounts from individual departments and employees to pay health benefit costs. Workers' Compensation Fund - This fund accounts for amounts from individual departments to pay workers' compensation claims. Property and Casualty Fund - This fund accounts for amounts from individual departments to pay property and casualty claims and premiums. J-1 446 J-2 447 Union County, North Carolina Schedule 59 Health Benefits Fund Schedule of Revenues and Expenditures (Non-GAAP) For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Operating revenues Interfund charges and employee contributions $26,598,569 $26,635,144 $36,575 $27,044,917 Total 26,598,569 26,635,144 36,575 27,044,917 Nonoperating revenues Other operating revenue -44 44 - Investment earnings 9,705 174,761 165,056 330,704 Total transfers ---- Total revenues 26,608,274 26,809,949 201,675 27,375,621 EXPENDITURES Operating expenditures Personnel -213 (213)- Other operating expenditures 3,743,916 3,551,343 192,573 3,579,434 Health benefit claims and premiums 27,164,358 27,908,399 (744,041)23,707,072 Total expenditures 30,908,274 31,459,955 (551,681)27,286,506 Revenues over (under) expenditures (4,300,000)(4,650,006)(350,006)89,115 APPROPRIATED FUND BALANCE 4,300,000 -(4,300,000)- Revenues and appropriated fund balance over (under) expenditures $-$(4,650,006)$(4,650,006)$89,115 Reconciliation from budgetary basis (modified accrual) to full accrual basis Revenues over expenditures $(4,650,006)$89,115 Increase (decrease) in health benefit claims payable (9,560)(25,446) Change in net position $(4,659,566)$63,669 J-3 448 Union County, North Carolina Schedule 60 Workers Compensation Fund Schedule of Revenues and Expenditures (Non-GAAP) For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Operating revenues Interfund charges and employee contributions $795,408 $799,979 $4,571 $680,107 Insurance Reimbursement ---7,474 Total 795,408 799,979 4,571 687,581 Nonoperating revenues Investment earnings 9,017 72,172 63,155 68,378 Total revenues 804,425 872,151 67,726 755,959 EXPENDITURES Operating expenditures Personnel 73,074 47,130 25,944 82,161 Other operating expenditures 425,626 281,569 144,057 317,309 Worker's compensation claims 305,725 144,893 160,832 385,704 Total expenditures 804,425 473,592 330,833 785,174 Revenues over (under) expenditures -398,559 398,559 (29,215) Reconciliation from budgetary basis (modified accrual) to full accrual basis Revenues over expenditures $398,559 $(29,215) Increase (decrease) in workers' compensation claims payable 224,384 22,434 Increase (decrease) in compensated absences payable (821)9,620 Increase (decrease) in pension expense 5,860 676 Increase (decrease) in net other post employment benefit liability (15,079)(24,003) Change in net position $612,903 $(20,488) J-4 449 Union County, North Carolina Schedule 61 Property and Casualty Fund Schedule of Revenues and Expenditures (Non-GAAP) For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 Final Budget Actual Variance Positive (Negative)Actual REVENUES Operating revenues Interfund charges and employee contributions $2,176,636 $2,181,196 $4,560 $2,332,484 Miscellaneous revenue ---352 Total 2,176,636 2,181,196 4,560 2,332,836 Nonoperating revenues Investment earnings 3,951 38,898 34,947 31,764 Total transfers ---- Total revenues 2,180,587 2,220,094 39,507 2,364,600 EXPENDITURES Operating expenditures Personnel 73,074 46,977 26,097 77,444 Property and casualty claims and premiums 2,219,843 1,951,135 268,708 1,857,374 Total expenditures 2,292,917 1,998,112 294,805 1,934,818 Revenues over (under) expenditures (112,330)221,982 334,312 429,782 APPROPRIATED FUND BALANCE 112,330 -(112,330)- Revenues and appropriated fund balance over (under) expenditures $-$221,982 $221,982 $429,782 Reconciliation from budgetary basis (modified accrual) to full accrual basis Revenues over (under) expenditures $221,982 $429,782 Increase (decrease) in property and casualty claims payable (38,243)(97,342) Increase (decrease) in compensated absences payable (821)9,414 Increase (decrease) in pension expense 5,034 936 Increase (decrease) in net other post employment benefit liability (16,788)(22,296) Change in net position $171,164 $320,494 J-5 450 J-6 451 Fiduciary Funds Trust Funds account for assets held by the County in a trustee capacity. Custodial Funds account for assets held by the County as an agent for individuals or other governments. Pension Trust Fund Special Separation Allowance Fund - This fund accounts for the accumulation of resources for the payment of special separation benefits to qualified County employees. Other Postemployment Retiree Healthcare Benefits (OPEB) Fund - This fund accounts for the accumulation of resources for the payment of retirees' healthcare benefits to qualified County employees. Custodial Funds Jail Inmate Fund - This fund accounts for monies held by the Union County Sheriff's Office (Jail) for the benefit of certain individuals. Municipal Tax Collection Fund - This fund accounts for the proceeds of taxes that are collected by the County on behalf of the municipalities within the County. Gross Rental Receipts Tax Fund - This fund accounts for the proceeds of municipalities that levy a local tax on gross receipts derived from the short-term lease or rental of vehicles at retail to the general public, which are collected by the County on behalf of the municipalities within the County. K-1 452 K-2 453 Union County, North Carolina Schedule 62 Special Separation Allowance Fund Schedule of Revenues, Expenses, and Changes in Fiduciary Net Position - Pension Trust Fund For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 ADDITIONS Operating revenues Employer contributions $2,981,045 $2,761,020 Net investment income 320,784 63,760 Total revenues 3,301,829 2,824,780 DEDUCTIONS Operating expenses Employee benefits 1,772,203 1,639,110 Revenues under expenses 1,529,626 1,185,670 NET POSITION Beginning of year-July 1 6,301,414 5,115,744 End of year-June 30 $7,831,040 $6,301,414 Funds do not reconcile by:-(7,831,040) K-3 454 Union County, North Carolina Schedule 63 Other Postemployment Retiree Healthcare Benefits (OPEB) Fund Schedule of Revenues, Expenses, and Changes in Fiduciary Net Position - Pension Trust Fund For the Year Ended June 30, 2025 With Comparative Actual Amounts for the Year Ended June 30, 2024 2025 2024 ADDITIONS Operating revenues Employer contributions $4,487,718 $7,441,924 Net investment income 7,682,268 6,745,335 Total revenues 12,169,986 14,187,259 DEDUCTIONS Operating expenses Employee benefits 4,487,718 4,322,657 Revenues under expenses 7,682,268 9,864,602 NET POSITION Beginning of year-July 1 71,562,727 61,698,125 End of year-June 30 $79,244,995 $71,562,727 Funds do not reconcile by:-(79,244,995) K-4 455 Additional Financial Data This section contains additional information on property taxes. Schedule of Ad Valorem Taxes Receivable - General Fund Analysis of Current Tax Levy - County-Wide Levy L-1 456 L-2 457 Union County, North Carolina Schedule 64 Schedule of Ad Valorem Taxes Receivable - General Fund June 30, 2025 Uncollected Additions Collections Uncollected Fiscal Balance and and Balance Year June 30, 2024 Adjustments Credits June 30, 2025 2024-2025 $- $ 176,883 $ 70,619 $ 106,264 2023-2024 499,157 245,681,439 245,837,359 343,237 2022-2023 254,734 73,256 228,524 99,466 2021-2022 127,650 129,668 194,932 62,386 2020-2021 85,047 81,738 118,016 48,769 2019-2020 83,269 1,836 22,168 62,937 2018-2019 93,805 (1,577) 8,341 83,887 2017-2018 50,640 (1,080) 2,390 47,170 2016-2017 41,809 -2,610 39,199 2015-2016 34,974 -2,383 32,591 2014-2015 18,033 -2,180 15,853 2013-2014 36,073 -36,073 - $ 1,325,191 $ 246,142,163 $ 246,525,595 $ 941,759 Less: Allowance for uncollectible ad valorem taxes receivable (254,769) Ad valorem taxes receivable (net) $ 686,990 Reconcilement with revenues Taxes - ad valorem $ 247,329,501 Reconciling items 2025-2026 tax prepayments 70,619 Write-offs per statute of limitations 36,073 Collections in advance (93,874) Interest, advertising cost recovery, and garnishments (810,487) Foreclosure fees and overpayments (6,236) Rounding adjustment (1) Total reconciling items (803,906) Total collections and credits $ 246,525,595 L-3 458 Union County, North Carolina Schedule 65 Analysis of Current Tax Levy County-Wide Levy For the Year Ended June 30, 2025 County-wide Total Levy Property excluding Amount Registered Registered Property of Motor Motor Valuation Rate Levy Vehicles Vehicles Original levy Property taxed at current year's rate $ 40,732,994,296 0.5880 $ 239,488,819 $ 219,813,170 $ 19,675,649 Motor vehicles taxed at prior year's rate 988,644,449 0.5880 5,808,136 - 5,808,136 Motor vehicles taxed at prior year's rate 12,239,108 0.5880 72,986 - 72,986 Total 41,733,877,853 245,369,941 219,813,170 25,556,771 Discoveries Property taxed at current year's rate 116,345,570 0.5880 684,112 684,111 - Total 116,345,570 684,112 684,111 - Abatements Property taxed at current year's rate 63,369,782 0.5880 372,614 372,614 - Total 63,369,782 372,614 372,614 - Total property valuation $ 41,786,853,641 Net levy 245,681,439 220,124,668 25,556,771 Add: Uncollected taxes at June 30, 2024 499,157 499,157 - Less: Uncollected taxes at June 30, 2025 (343,237)(343,237) - Total collections and credits for 2024-2025 $ 245,837,359 $ 220,280,588 $ 25,556,771 Percent current year collected 100.06 % 100.06 % 100.00 % SECONDARY MARKET DISCLOSURES County-wide Property Amount Valuation Rate of Levy Assessed valuation Assessment ratio 67% Real property $ 34,382,478,024 Personal property 2,429,655,896 Public service companies 624,722,651 37,436,856,571 0.5880 $ 220,124,668 Personal property-motor vehicles 3,349,113,513 0.5880 19,675,649 Personal property-motor vehicles 988,644,449 0.5880 5,808,136 Personal property-motor vehicles 12,239,108 0.5880 72,986 4,349,997,070 25,556,771 Total $ 41,786,853,641 $ 245,681,439 In addition to the county-wide rate, the following table lists the levies by the county on behalf of fire protection districts for the fiscal year ended June 30, 2025: Fire protection districts $ 16,192,753 Total $ 16,192,753 L-4 459 Statistical Section The information presented in this section is provided for additional analysis purposes only and has not been subjected to audit verification as presented. Financial Trends – These tables contain trend information to help the reader understand how the government’s financial performance and well-being have changed over time. Net Position by Component Table 1 Changes in Net Position Table 2 Fund Balances of Governmental Funds Table 3 Changes in Fund Balances of Governmental Funds Table 4 Revenue Capacity – These tables contain information to help the reader assess the government’s most significant local revenue source, the property tax Ad Valorem Taxes-General Fund Table 5 Assessed Value of Taxable Property Table 6 Estimated Actual Value of Taxable Property Table 7 Property Tax Rates – Direct and Overlapping Governments Table 8 Construction Information Table 9 Principal Property Taxpayers Table 10 Property Tax Levies and Collections Table 11 Debt Capacity – These tables present information to help the reader assess the affordability of the government’s current levels of outstanding debt and the government’s ability to issue additional debt in the future. Ratios of Outstanding Debt by Type Table 12 Ratios of General Bonded Debt Outstanding Table 13 Legal Debt Margin Information Table 14 Pledged Revenue Coverage per Revenue Bond Indenture – Table 15 Water and Sewer Bonds Pledged Revenue Coverage – Water and Sewer Bonds Table 16 Demographic and Economic Information – These tables offer demographic and economic indicators to help the reader understand the environment within which the government’s financial activities take place. Demographic and Economic Statistics Table 17 Principal Employers Table 18 Operating Information – These tables contain service and infrastructure data to help the reader understand how the information in the government’s financial report relates to the services the government provides and the activities it performs. Full-time Equivalent Employees by Function/Program Table 19 Operating Indicators by Function/Program Table 20 Capital Asset Statistics by Function/Program Table 21 M-1 460 M-2 461 Table 1 Union County, North Carolina Net Position by Component Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year Restated 2016 2017 2018 2019 2020 2021 2022 2023 2024 (restated)2025 Governmental activities: Net investment in capital assets $ 50,856,584 $ 72,437,355 $ 86,556,007 $ 98,903,188 $ 14,861,530 $ 28,905,072 $ 50,651,906 $ 67,197,900 $ 73,828,805 $ 104,755,339 Restricted 62,691,666 52,573,379 101,469,756 97,719,693 73,441,423 107,862,145 89,263,583 227,642,813 246,301,451 70,773,412 Unrestricted (272,131,081)(242,163,566)(319,114,878)(312,549,502)(219,769,638)(242,772,927)(193,063,777)(291,579,857)(333,433,854)(273,053,871) Total governmental activities net position $ (158,582,831) $ (117,152,832) $ (131,089,115) $ (115,926,621) $ (131,466,685) $ (106,005,710) $ (53,148,288) $ 3,260,856 $ (13,303,598) $ (97,525,120) Business-type activities: Net investment in capital assets $ 180,438,094 $ 205,909,308 $ 182,818,412 $ 142,191,339 $ 197,711,960 $ 210,314,809 $ 242,855,607 $ 254,079,819 $ 264,481,592 $ 308,362,821 Restricted 913,570 876,897 18,235,580 55,468,003 23,555 14,087,659 4,741,596 251,004 377,778 295,332 Unrestricted 103,696,563 98,608,352 109,741,302 131,762,175 148,377,282 140,171,753 150,575,115 174,561,233 183,809,581 202,383,224 Total business-type activities net position 285,048,227 $ 305,394,557 $ 310,795,294 $ 329,421,517 $ 346,112,797 $ 364,574,221 $ 398,172,318 $ 428,892,056 $ 448,668,951 $ 511,041,377 Primary government: Net investment in capital assets $ 231,294,678 $ 278,346,663 $ 269,374,419 $ 241,094,527 $ 212,573,490 $ 239,219,881 $ 293,507,513 $ 321,277,719 $ 338,310,397 $ 413,118,160 Restricted 63,605,236 53,450,276 119,705,336 153,187,696 73,464,978 121,949,804 94,005,179 227,893,817 246,679,229 71,068,744 Unrestricted (168,434,518)(143,555,214)(209,373,576)(180,787,327)(71,392,356)(102,304,174)(42,488,662)(117,018,624)(149,624,273)(70,670,647) Total primary government net position 126,465,396 $ 188,241,725 $ 179,706,179 $ 213,494,896 $ 214,646,112 $ 258,865,511 $ 345,024,030 $ 432,152,912 $ 435,365,353 $ 413,516,257 M-3 462 Table 2 Union County, North Carolina Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Expenses Governmental Activities: General government $ 17,427,812 $ 16,134,611 $ 15,906,013 $ 16,065,707 $ 25,254,536 $ 28,995,405 $ 35,354,835 $ 33,886,683 $ 38,567,467 $ 44,067,108 Public safety 52,402,492 57,578,659 59,894,161 67,026,282 72,845,343 74,294,108 69,232,976 92,602,509 105,841,345 129,619,494 Economic and physical development 2,729,040 2,933,004 3,598,518 4,905,724 4,939,816 5,067,559 9,308,379 5,585,773 6,021,141 11,509,257 Human services 38,311,835 44,403,278 41,198,351 45,685,378 49,623,331 57,758,191 53,295,379 59,608,975 62,297,408 80,253,669 Cultural and recreational 6,996,026 7,487,519 8,153,459 8,341,339 8,207,449 7,816,884 5,507,578 8,691,375 11,313,809 13,928,898 Education 114,373,247 114,522,089 117,388,325 142,232,139 169,570,717 140,119,720 145,593,143 150,878,680 220,924,425 228,898,675 Interest on long term debt 12,220,595 13,009,921 13,236,217 12,208,660 14,266,021 14,003,945 12,714,619 16,330,847 19,262,514 17,468,740 Total Governmental Activities $ 244,461,047 $ 256,069,081 $ 259,375,044 $ 296,465,229 $ 344,707,213 $ 328,055,812 $ 331,006,909 $ 367,584,842 $ 464,228,109 $ 525,745,841 Business-type Activities: Water and sewer 37,743,763 44,396,330 46,256,524 50,629,603 54,648,868 32,709,337 66,136,936 70,410,768 86,797,790 129,239,499 Solid waste 4,480,119 4,746,161 5,066,103 5,183,839 6,072,828 7,209,309 9,020,044 9,728,256 9,453,996 12,866,429 Stormwater 166,741 359,971 - - - - - - - - Total Business-type Activities 42,390,623 49,502,462 51,322,627 55,813,442 60,721,696 39,918,646 75,156,980 80,139,024 96,251,786 142,105,928 Total Expenses $ 286,851,670 $ 305,571,543 $ 310,697,671 $ 352,278,671 $ 405,428,909 $ 367,974,458 $ 406,163,889 $ 447,723,866 $ 560,479,895 $ 667,851,769 Program Revenues Governmental Activities: Charges for services: General government $- $- $- $- $ 13,561,605 $ 10,663,324 $ 11,674,780 $ 10,293,086 $ 10,784,988 $ 10,161,321 Public safety 7,755,805 7,542,449 7,986,731 7,735,875 8,819,461 6,796,885 8,384,239 5,722,681 5,998,057 8,258,639 Human services 9,895,788 9,602,369 4,909,306 6,226,127 5,091,502 8,831,766 17,885,198 6,405,099 8,016,524 7,271,008 Other activities 2,524,474 2,966,685 9,353,755 9,826,010 1,777,412 4,097,252 4,875,776 2,959,389 3,097,108 3,124,216 Operating grants and contributions: Human services 20,348,777 20,894,206 18,200,442 17,153,949 17,796,125 25,547,896 16,844,962 25,637,633 23,958,457 21,436,327 Education 9,119,985 10,335,409 10,844,845 12,193,079 13,014,041 14,515,306 16,286,320 17,697,393 16,604,681 16,253,555 General government - - - - 184,258 277,055 233,567 18,407,528 5,221,466 2,002,354 Other activities 3,977,275 4,828,443 4,797,940 5,171,314 4,619,805 4,793,792 5,434,206 6,752,680 7,464,895 13,557,043 Capital grants and contributions 68,520 242,226 - 16,310 423,161 294,098 - - 729,811 2,337,507 Total Governmental Activities $ 53,690,624 $ 56,411,787 $ 56,093,019 $ 58,322,664 $ 65,287,370 $ 75,817,374 $ 81,619,048 $ 93,875,489 $ 81,875,987 $ 84,401,970 Business-type Activities: Charges for services: Water and sewer $ 39,992,024 $ 52,611,512 $ 50,908,521 $ 49,747,920 $ 53,512,791 $ 33,418,576 $ 73,917,884 $ 78,819,459 $ 79,959,915 $ 113,294,406 Solid waste 5,200,090 5,581,482 5,434,204 6,216,595 6,890,017 7,955,165 9,024,723 10,114,105 10,871,901 14,067,404 Stormwater 46,386 - - - - - - - - - Operating grants and contributions - - - - - - 12,888 4,706,371 (2,080,152) 20,479 Capital grants and contributions: Water and sewer 17,816,555 11,322,960 8,363,042 13,487,093 14,126,775 16,088,204 22,093,752 12,395,716 17,297,076 63,866,890 Total Business-type Activities $ 63,055,055 $ 69,515,954 $ 64,705,767 $ 69,451,608 $ 74,529,583 $ 57,461,945 $ 105,049,247 $ 106,035,651 $ 106,048,740 $ 191,249,179 Total Primary Revenues $ 116,745,679 $ 125,927,741 $ 120,798,786 $ 127,774,272 $ 139,816,953 $ 133,279,319 $ 186,668,295 $ 199,911,140 $ 187,924,727 $ 275,651,149 Net (Expense) /Revenue Governmental Activities $ (190,770,423) $ (199,657,294) $ (203,282,025) $ (238,142,565) $ (279,419,843) $ (253,238,438) $ (249,387,861) $ (273,709,353) $ (382,352,122) $ (441,343,871) Business-type Activities 20,664,432 20,013,492 13,383,140 13,638,166 13,824,167 17,543,299 29,892,267 25,896,627 9,796,954 49,143,251 Total primary government net expense $ (170,105,991) $ (179,643,802) $ (189,898,885) $ (224,504,399) $ (265,595,676) $ (235,695,139) $ (219,495,594) $ (247,812,726) $ (372,555,168) $ (392,200,620) Note: Beginning in fiscal year 2020, General Government revenues were reported separately from Other Activities. M-4 463 Table 2 (continued) Union County, North Carolina Changes in Net Position (continued) Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 General Revenues Governmental Activities: Property taxes levied for $ 191,316,580 $ 194,800,497 $ 205,216,133 $ 199,894,266 $ 205,248,659 $ 216,215,388 $ 230,345,003 $ 240,724,747 $ 251,629,252 $ 265,497,193 general purposes Local option sales tax 37,420,598 42,828,128 44,074,996 47,069,786 50,242,063 58,998,697 69,525,750 73,534,546 74,897,618 77,704,144 Other taxes and licenses 2,622,315 2,822,173 2,916,298 3,182,688 3,207,810 4,049,677 5,137,873 4,830,535 4,653,156 4,034,104 Unrestricted grants and contributions 115,081 120,366 180,174 160,000 167,570 257,924 308,131 130,927 220,156 493,749 Unrestricted rental income - - - - - - - - - - Unrestricted investment earnings 923,829 483,772 1,910,293 5,020,147 4,721,500 (13,767) (1,006,337) 10,889,196 22,145,721 14,530,230 Unrestricted miscellaneous 714 112 2 - - - - - - - Transfers in/out - - - (2,070,572) 159,300 (991,908) - - (1,650,000) (5,552,476) Gain / (loss) on sale of capital assets 126,632 32,245 55,177 48,744 132,877 137,891 1,015,363 8,546 - 415,405 Extraordinary item - - - - - - - - - - Total general revenues and transfers 232,525,749 241,087,293 254,353,073 253,305,059 263,879,779 278,653,902 305,325,783 330,118,497 351,895,903 357,122,349 Business-type Activities: Unrestricted investment earnings 636,881 274,237 1,179,405 2,850,947 2,260,714 (108,847)(790,743) 4,756,503 8,318,846 7,565,190 Transfers - - - 2,070,572 (159,300) 991,908 - - 1,650,000 5,552,476 Gain / (loss) on sale of capital assets 113,935 58,601 88,781 66,538 785,699 35,064 141,728 66,608 11,095 111,509 Total Business-type activities 750,816 332,838 1,268,186 4,988,057 2,887,113 918,125 (649,015) 4,823,111 9,979,941 13,229,175 Total primary government $ 233,276,565 $ 241,420,131 $ 255,621,259 $ 258,293,116 $ 266,766,892 $ 279,572,027 $ 304,676,768 $ 334,941,608 $ 361,875,844 $ 370,351,524 Change in Net Position Governmental Activities $ 41,755,326 $ 41,429,999 $ 51,071,048 $ 15,162,494 $ (15,540,064) $ 25,415,464 $ 55,937,922 $ 56,409,144 $ (30,456,219) $ (84,221,522) Business-type Activities 21,415,248 20,346,330 14,651,326 18,628,223 16,691,280 18,461,424 29,243,252 30,719,738 19,776,895 62,372,426 Total Change in Net Position $ 63,170,574 $ 61,776,329 $ 65,722,374 $ 33,790,717 $ 1,151,216 $ 43,876,888 $ 85,181,174 $ 87,128,882 $ (10,679,324) $ (21,849,096) M-5 464 Table 3 Union County, North Carolina Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2016 2017 2018 2019 2020 2021 2022 2023 2024 (restated)2025 General Fund Nonspendable $ 547,783 $ 342,875 $ 176,614 $ 11,836 $ 53,650 $ 37,638 $ 50,308 $ 61,142 $ 70,090 $ 11,260 Restricted 19,608,677 21,323,211 23,728,459 39,558,378 25,853,559 35,636,403 37,204,166 31,694,610 37,155,303 38,254,797 Committed 57,191,296 60,642,715 62,893,854 60,998,762 61,510,365 61,178,336 63,282,510 71,391,899 71,513,449 76,746,600 Assigned 6,043,138 7,284,270 9,053,252 2,779,068 2,933,011 22,447,868 8,270,719 22,169,876 25,177,750 12,516,923 Unassigned 9,080,301 11,172,122 17,025,170 6,026,025 37,695,947 12,260,033 26,263,676 42,363,037 18,081,143 22,551,919 Total general fund $ 92,471,195 $ 100,765,193 $ 112,877,349 $ 109,374,069 $ 128,046,532 $ 131,560,278 $ 135,071,379 $ 167,680,564 $ 151,997,735 $ 150,081,499 All other governmental funds Restricted: Special revenue funds $ 3,632,849 $ 3,380,379 $ 3,412,616 $ 3,850,487 $ 4,956,214 $ 6,366,198 $ 7,336,166 $ 10,782,074 $ 10,154,023 $ 12,006,148 Capital project funds 38,677,208 26,483,745 72,131,480 52,622,978 40,923,839 62,491,983 43,690,979 184,363,582 136,380,467 61,753,058 Opioid settlement funds - - - - - - - - 1,123,853 - Assigned: Capital project funds 22,168,732 16,020,630 11,375,682 - 78,443,355 36,730,333 52,333,481 55,547,089 48,004,583 40,914,651 Public Safety 302,782 174,782 390,125 663,389 - - 179,957 - 778,955 361,003 Unassigned: Public Safety - - (142,370)(1,051,824)(674,705) (1,336,113)- (17,487) - - Special revenue funds - - - - - - (814,125)(1,928,875) (1,711,529)(46,947) Capital project funds - - - (8,619,143) 31,474 - - (11,353,908)(967,098) 892,559 Total all other governmental funds $ 64,781,571 $ 46,059,536 $ 87,167,533 $ 47,465,887 $ 123,680,177 $ 104,252,401 $ 102,726,458 $ 237,392,475 $ 193,763,254 $ 115,880,472 M-6 465 Table 4 Union County, North Carolina Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2016 2017 2018 2019 2020 2021 2022 2023 2024 (restated)2025 Revenues Ad valorem taxes $ 192,395,861 $ 195,274,372 $ 205,544,367 $ 200,033,303 $ 205,018,769 $ 216,861,127 $ 230,583,439 $ 240,745,881 $ 251,588,359 $ 265,480,362 Local option sales tax 37,420,598 42,828,128 44,074,996 47,069,786 50,242,063 58,998,697 69,525,750 73,534,546 74,897,618 77,704,144 Other taxes and licenses 3,136,056 3,652,751 3,789,364 3,973,402 3,954,408 4,866,335 5,891,944 4,830,535 4,653,156 4,034,104 Intergovernmental revenue 33,831,925 36,527,796 34,516,783 36,880,791 38,003,442 52,634,253 53,207,574 69,741,940 55,738,240 56,600,690 Permits and fees 7,472,415 7,227,386 7,862,126 7,372,469 8,596,860 6,976,032 7,616,113 5,843,350 5,391,603 7,138,149 Sales and services 5,173,794 4,599,967 5,914,930 6,546,595 5,749,023 4,809,935 9,026,258 6,223,783 6,752,600 8,707,436 Investment earnings 867,318 451,706 1,824,378 4,764,823 4,609,079 18,714 (984,026) 10,695,931 21,739,972 14,347,766 Miscellaneous 7,145,607 7,583,456 7,377,686 13,543,304 8,182,913 9,976,311 9,932,134 12,268,703 15,380,451 14,372,088 Total Revenues 287,443,574 298,145,562 310,904,630 320,184,473 324,356,557 355,141,404 384,799,186 423,884,669 436,141,999 448,384,739 Expenditures Current: General government 12,344,165 13,165,184 13,381,265 14,665,382 18,002,109 26,398,132 31,058,589 34,581,334 38,764,658 35,167,170 Public safety 52,681,383 57,008,242 62,734,029 67,937,224 71,873,105 70,546,972 77,954,992 90,896,342 96,925,579 104,787,519 Economic and physical development 2,629,698 2,813,512 3,322,030 4,534,087 4,601,843 4,640,342 6,032,724 5,180,105 4,987,188 9,304,462 Human services 41,848,033 43,900,232 43,083,568 45,941,860 47,910,610 55,430,052 55,889,295 59,508,046 59,920,506 62,372,846 Cultural and recreational 6,579,913 6,888,443 7,597,933 8,027,154 7,332,683 6,690,573 7,471,269 7,906,109 9,530,012 10,228,246 Intergovernmental: Education 94,996,333 97,247,541 99,713,171 103,194,389 106,102,982 112,899,751 115,534,483 121,632,240 127,350,720 135,650,077 Debt Service: Principal 33,292,147 33,251,165 33,201,602 44,683,633 24,947,000 35,820,002 36,686,664 37,926,505 35,046,124 42,041,476 Interest and fiscal charges 14,522,294 12,607,982 12,355,204 12,511,719 14,048,665 14,204,595 13,022,847 11,676,872 16,091,895 16,181,168 Capital Outlay 23,343,138 39,935,681 34,419,297 59,785,746 69,294,756 49,078,618 55,984,248 47,992,142 110,730,289 108,586,058 Total Expenditures 282,237,104 306,817,982 309,808,099 361,281,194 364,113,753 375,709,037 399,635,111 417,299,695 499,346,971 524,319,022 Excess (Deficiency) of Revenues over (under) Expenditures 5,206,470 (8,672,420) 1,096,531 (41,096,721)(39,757,196)(20,567,633)(14,835,925) 6,584,974 (63,204,972)(75,934,283) Other Financing Sources (Uses) Transfers from other funds 16,932,270 21,594,116 22,808,549 22,750,806 42,411,055 23,411,185 36,159,487 55,404,746 66,685,391 38,864,956 Transfers to other funds (18,386,710)(23,349,733)(24,765,252)(24,859,011)(37,863,769)(24,403,093)(39,984,787)(37,618,267)(68,335,391)(44,417,432) Transfers to General Fund (17,786,479) - - Transfer to Water and Sewer Fund - - - - - - - - - (4,902,476) Proceeds from borrowing - - 54,080,325 - 148,561,663 5,600,000 22,758,117 156,153,408 - - Proceeds from refunding 48,555,017 - - - - - - 26,108,446 - - Proceeds from lease 618,766 1,379,623 375,674 296,512 Proceeds from subscription 3,004,974 5,167,248 1,391,229 Proceeds from land for resale 350,000 - - - Payments to escrow agent (48,215,017) - - - (18,465,000) - - (25,956,223) - - Total Other Financing Sources (Uses)(1,114,440)(1,755,617) 52,123,622 (2,108,205) 134,643,949 4,608,092 19,901,583 160,690,228 3,892,922 (8,767,211) Net change in fund balances $ 4,092,030 $ (10,428,037) $ 53,220,153 $ (43,204,926) $ 94,886,753 $ (15,959,541) $ 5,065,658 $ 167,275,202 $ (59,312,050) $ (84,701,494) Debt service as a percentage of non-capital expenditures 17.0%15.9%15.3%16.2%10.7%13.8%13.3%12.3%10.4%11.2% M-7 466 Table 5 Union County, North Carolina Ad Valorem Taxes - General Fund Last Ten Fiscal Years (in thousands of dollars) Fiscal Year 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 REVENUES Ad Valorem Taxes Current year levy $ 184,604,610 $ 188,197,662 $ 198,305,186 $ 191,662,309 $ 196,802,461 $ 204,543,150 $ 216,833,177 $ 226,106,700 $ 236,246,395 $ 245,931,234 Prior years' levy 1,641,647 1,060,434 819,774 1,065,474 820,652 971,484 831,018 891,069 621,504 581,544 Penalties and interest 1,024,575 804,102 690,864 771,674 661,454 794,559 712,619 728,664 771,800 816,723 Total $ 187,270,832 $ 190,062,198 $ 199,815,824 $ 193,499,457 $ 198,284,567 $ 206,309,193 $ 218,376,814 $ 227,726,433 $ 237,639,699 $ 247,329,501 M-8 467 Table 6 Union County, North Carolina Assessed Value of Taxable Property Last Ten Fiscal Years (in thousands of dollars) Public Total Total Personal Property Service Taxable Direct Fiscal Tax Real Property Motor Company Assessed Tax Year Year Commercial Residential Vehicles Other Property Value Rate 2016 2015 $ 2,553,722 $ 17,219,581 $ 2,352,928 $ 1,283,277 $ 387,277 $ 23,796,785 0.7765 2017 2016 2,549,763 17,728,191 2,529,384 1,358,790 413,136 24,579,264 0.7665 2018 2017 2,621,248 18,233,252 2,615,387 1,514,990 420,816 25,405,693 0.7810 2019 2018 2,693,966 18,851,451 2,736,204 1,524,403 427,253 26,233,277 0.7309 2020 2019 2,209,115 20,084,074 2,780,755 1,617,889 372,931 27,064,764 0.7309 2021 2020 2,235,425 20,468,176 3,134,096 1,746,156 397,623 27,981,476 0.7309 2022 2021 2,657,843 28,442,411 3,314,012 1,766,952 512,487 36,693,705 0.5880 2023 2022 2,722,123 29,453,886 3,691,635 2,003,875 557,933 38,429,452 0.5880 2024 2023 2,780,849 30,580,192 3,952,190 2,220,544 604,845 40,138,620 0.5880 2025 2024 2,837,064 31,545,414 4,349,997 2,429,656 624,723 41,786,854 0.5880 Source: County Assessor's Office Note: Assessed valuations are established by the Board of County Commissioners at 100% of estimated market value. A revaluation of real property is required by the North Carolina General Statutes at least every eight years. The Board of County Commissioners may accelerate the frequency of revaluations. Prior revaluations were completed for tax years 2015 and 2021. M-9 468 Table 7 Union County, North Carolina Estimated Actual Value of Taxable Property Last Ten Fiscal Years (in thousands of dollars) Public Estimated Sales Personal Property Service Actual Fiscal Tax Assessment Real Motor Company Taxable Year Year Ratio Property Vehicles Other Property Value 2016 2015 99.71% $ 19,830,812 $ 2,352,928 $ 1,283,277 $ 387,277 $ 23,854,294 2017 2016 95.33% 21,271,325 2,529,384 1,358,790 413,136 25,572,635 2018 2017 88.40% 23,591,063 2,615,387 1,514,990 420,816 28,142,256 2019 2018 84.48% 25,503,571 2,736,204 1,524,403 427,253 30,191,431 2020 2019 79.04% 28,204,946 2,780,755 1,617,889 372,931 32,976,521 2021 2020 77.35% 29,351,779 3,134,096 1,746,156 397,623 34,629,654 2022 2021 100.00% 31,100,254 3,314,012 1,766,952 512,487 36,693,705 2023 2022 82.03% 39,224,685 3,691,635 2,003,875 557,933 45,478,128 2024 2023 70.17% 47,543,168 3,952,190 2,220,544 604,845 54,320,747 2025 2024 66.97% 51,340,119 4,349,997 2,429,656 624,723 58,744,495 Source: County Assessor's Office and NCDOR M-10 469 Table 8 Union County, North Carolina Property Tax Rates Direct and Overlapping Governments Last Ten Fiscal Years Fiscal Year Ended June 30 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 TaxYear 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Taxes Levied by Union County County-wide rate 0.7765 0.7665 0.7810 0.7309 0.7309 0.7309 0.5880 0.5880 0.5880 0.5880 Supplemental Fire Districts Allens Crossroads VFD - - - - - 0.0838 0.0700 0.0689 0.0689 0.0800 Bakers VFD - - - - - 0.0531 0.0335 0.0343 0.0522 0.0638 Beaver Lane VFD - - - - - 0.0843 0.0644 0.0671 0.0671 0.0736 Fairview VFD - - - - - 0.0517 0.0510 0.0503 0.0503 0.0605 Griffith VFD - - - - - 0.0507 0.0215 0.0200 0.0200 0.0229 Hemby VFD 0.0512 0.0485 0.0503 0.0488 0.0488 0.0487 0.0441 0.0441 0.0441 0.0512 Jackson VFD - - - - - 0.0404 0.0288 0.0399 0.0399 0.0502 Lanes Creek VFD - - - - - 0.0792 0.0568 0.0546 0.0546 0.0658 New Salem VFD - - - - - 0.0569 0.0396 0.0384 0.0384 0.0588 Providence VFD - - - - - 0.0392 0.0361 0.0375 0.0375 - Sandy Ridge VFD - - - - - 0.0584 0.0385 0.0329 0.0329 0.0371 Springs VFD 0.0474 0.0437 0.0567 0.0552 0.0552 0.0403 0.0422 0.0464 0.0464 0.0552 Stack VFD - - - - - 0.0611 0.0455 0.0348 0.0348 0.0508 Stallings VFD 0.0509 0.0503 0.0503 0.0502 0.0502 0.0548 0.0472 0.0478 0.0478 0.0535 Unionville VFD - - - - - 0.0451 0.0616 0.0614 0.0614 0.0677 Waxhaw VFD 0.0380 0.0357 0.0413 0.0545 0.0545 0.0526 0.0403 0.0419 0.0419 0.0523 Wesley Chapel VFD 0.0282 0.0293 0.0293 0.0354 0.0354 0.0392 0.0361 0.0375 0.0375 0.0398 Wingate VFD - - - - - 0.0817 0.0663 0.0670 0.0670 0.0855 Total County Rates Maximum 0.8277 0.8168 0.8377 0.7861 0.7861 0.8152 0.6524 0.6551 0.6551 0.6616 Minimum 0.7765 0.7665 0.7810 0.7309 0.7309 0.7309 0.5880 0.5880 0.5880 0.5880 Average 0.8021 0.7917 0.8094 0.7585 0.7585 0.7731 0.6202 0.6216 0.6216 0.6248 Overlapping Taxes Levied by Municipalities City of Monroe 0.5863 0.5863 0.5863 0.6163 0.6163 0.6163 0.5025 0.5025 0.5025 0.5025 Downtown Monroe District 0.2190 0.2190 0.2190 0.2190 0.2190 0.2190 0.1950 0.1950 0.1950 0.1950 Town of Fairview 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 Town of Indian Trail 0.1850 0.1850 0.1850 0.1850 0.1850 0.1850 0.1850 0.1850 0.1850 0.1850 Town of Marshville 0.4800 0.4800 0.5100 0.5100 0.5100 0.5100 0.4900 0.4900 0.4900 0.5500 Town of Mineral Springs 0.0250 0.0250 0.0250 0.0250 0.0250 0.0250 0.0210 0.0210 0.0210 0.0210 Town of Stallings 0.2150 0.2150 0.2150 0.2150 0.2150 0.2150 0.1860 0.1860 0.1860 0.2160 Town of Unionville 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200 Town of Waxhaw 0.3600 0.3600 0.3600 0.3850 0.3850 0.3850 0.3850 0.3850 0.3850 0.3850 Town of Weddington 0.0520 0.0520 0.0520 0.0520 0.0520 0.0520 0.0480 0.0480 0.0450 0.0250 Town of Wingate 0.4200 0.4200 0.4300 0.4300 0.4300 0.4300 0.3400 0.3400 0.3400 0.3400 Village of Lake Park 0.2300 0.2300 0.2300 0.2400 0.2500 0.2500 0.1900 0.2025 0.2025 0.2125 Village of Marvin 0.0500 0.0500 0.0500 0.0500 0.0500 0.0600 0.0600 0.0600 0.0600 0.0800 Village of Wesley Chapel 0.0165 0.0165 0.0165 0.0165 0.0165 0.0165 0.0129 0.0129 0.0129 0.0165 M-11 470 Table 9 Union County, North Carolina Construction Information Last Ten Fiscal Years (in thousands of dollars except for number of units) Commercial Residential Construction Construction Fiscal Number Number Year of Units Value of Units Value 2016 592 $ 189,488 3751 $ 370,714 2017 518 113,835 3445 366,948 2018 636 203,181 3778 437,898 2019 589 244,562 3348 356,261 2020 569 455,379 4018 440,606 2021 442 214,374 5263 558,298 2022 528 244,896 5637 758,837 2023 391 327,800 3793 561,897 2024 375 217,578 4037 632,845 2025 390 250,450 4228 668,576 Source: Building Permits are compiled from Union County Planning Dept., City of Monroe, and Town of Waxhaw. Note: Fiscal Year 2021 permit figures have been updated to fully report counts not reflected in the previous year's publication. M-12 471 Table 10 Union County, North Carolina Principal Property Taxpayers Current Year and Nine Years Ago June 30, 2025 June 30, 2016 Percentage Percentage Taxable of Total Taxable of Total Type of Assessed Assessed Assessed Assessed Taxpayer Business Value Rank Value Value Rank Value Allegheny Technologies Inc.Metals $ 377,006,435 1 0.90 % $ 169,714,793 1 0.71 % Duke Energy Carolinas, LLC Utility 204,903,607 2 0.49 % 91,881,838 3 0.39 % Charlotte Pipe & Foundry Company Manufacturing 199,099,787 3 0.48 % 85,170,662 4 0.36 % Union Electric Membership Corp Utility 183,306,428 4 0.44 % 127,908,599 2 0.54 % Piedmont Natural Gas Utility 115,791,916 5 0.28 % 57,112,580 5 0.24 % Goulston Technologies Inc Manufacturing 78,160,272 6 0.19 % - - - % AMH NC Properties LP Home Rentals 76,227,400 7 0.18 % - - - % Harris Teeter LLC 2300 Retail 73,856,796 8 0.18 % - - - % Utility Lines Construction Services Utility 72,872,260 9 0.17 % - - - % Consolidated Metco Inc Manufacturing 69,468,401 10 0.16 % - - - % Indian American Monroe Poplin Retail - - 31,324,500 8 0.13 % TDY Industries Inc Manufacturing - - 30,456,100 9 0.13 % CSX Transportation Utility - - 27,719,304 10 0.12 % Wal-Mart Real Estate Business Retail - - 41,593,400 7 0.17 % AEP Industries INC Manufacturing - - 42,470,771 6 Total assessed valuation of top 10 taxpayers $ 1,450,693,302 3.47 % $ 705,352,547 2.79 % Total county-wide assessed valuation $ 41,786,853,641 $ 23,796,785,051 Source: County Assessor's Office. M-13 472 Table 11 Union County, North Carolina Property Tax Levies and Collections Last Ten Fiscal Years Collected within the Total Tax Fiscal Year of the Levy Collections in Total Collections to Date Fiscal Tax Levy for Amount Percentage Subsequent Amount Percentage Year Year Fiscal Year Collected of Levy Years Collected of Levy 2016 2015 $ 184,680,886 $ 184,123,235 99.7 % $ 481,373 $ 184,604,608 100.0 % 2017 2016 188,432,411 187,912,101 99.7 % 285,561 188,197,662 99.9 % 2018 2017 198,297,575 197,993,083 99.8 % 312,102 198,305,185 100.0 % 2019 2018 192,056,954 191,557,613 99.7 % 104,696 191,662,309 99.8 % 2020 2019 197,546,817 196,786,125 99.6 % 16,336 196,802,461 99.6 % 2021 2020 204,482,872 204,496,057 100.0 % 47,092 204,543,149 100.0 % 2022 2021 216,861,058 216,770,532 100.0 % 62,644 216,817,624 100.0 % 2023 2022 225,973,933 225,998,455 100.0 % 108,245 226,106,700 100.1 % 2024 2023 235,976,975 236,177,952 100.1 % 68,443 236,246,395 100.1 % 2025 2024 245,681,439 245,837,359 100.1 % 93,874 245,931,234 100.1 % M-14 473 Table 12 Union County, North Carolina Ratios of Outstanding Debt by Type Last Ten Fiscal Years Governmental Activities General C.O.P.'s and Total Debt to Percentage Debt Fiscal Obligation Installment Lease Subscription Governmental Assessed of Personal Per Year Bonds Financing Liability Liability Activities Value Income Capita 2016* $ 318,941,151 $ 76,303,778 $ - $ - $ 395,244,929 1.66 % 3.8 % $ 1,792 2017* 289,513,224 69,396,598 - - 358,909,822 1.46 % 3.2 % 1,602 2018* 314,233,363 62,571,111 - - 376,804,474 1.48 % 3.1 % 1,629 2019* 273,169,328 55,808,592 - - 328,977,920 1.25 % 2.6 % 1,385 2020* 380,695,049 50,249,706 - - 430,944,755 1.58 % 3.2 % 1,797 2021* 347,174,304 50,425,820 - - 397,600,124 1.42 % n/a % 1,639 2022* 336,037,179 44,662,934 440,498 - 381,140,611 1.04 % n/a % 1,543 2023* 458,427,030 37,918,794 1,539,957 1,870,854 499,756,635 1.30 % n/a % 1,967 2024* 426,999,703 32,223,384 1,467,978 4,299,293 464,990,358 1.16 % n/a % 1,805 2025* 389,444,622 26,510,532 1,230,528 3,982,008 421,167,690 1.01 % n/a % 1,554 Total Primary Government General Other Total Debt Total Percentage Debt Fiscal Obligation Revenue Long-term Lease Subscription Business-Type Per Water Primary of Personal Per Year Bonds Bonds Obligations Liability Liability Activities Connections Government Income Capita 2016* $ - $ 62,627,835 $ 9,233,697 $ - $ - $ 71,861,532 $ 1,554 $ 467,106,461 5.1 % $ 2,118 2017* - 60,021,984 8,250,000 - - 68,271,984 1,438 427,181,806 3.8 % 1,907 2018* - 121,096,288 7,500,000 - - 128,596,288 2,708 505,400,762 4.2 % 2,184 2019* - 194,866,255 6,750,000 - - 201,616,255 3,992 530,594,175 4.2 % 2,234 2020* - 160,269,930 - - - 160,269,930 3,084 591,214,685 4.3 % 2,465 2021* - 482,992,769 - - - 482,992,769 9,022 880,592,893 n/a % 3,629 2022* - 476,711,975 - - - 476,711,975 8,618 857,852,586 n/a % 3,472 2023* - 464,156,181 - 75,352 69,833 464,301,366 8,176 964,058,001 n/a % 3,794 2024* - 451,070,387 - 67,365 687,868 451,825,620 7,889 916,815,978 n/a % 3,558 2025* - 437,419,593 - 46,970 1,361,473 438,828,036 7,558 859,995,726 n/a % 3,225 * - Includes unamortized premiums. M-15 474 Table 13 Union County, North Carolina Ratios of General Bonded Debt Outstanding Last Ten Fiscal Years General Obligation Debt Total Percentage General of Actual Debt Fiscal Obligation Taxable Value Per Year Debt of Property Capita 2016 $ 318,941,151 1.25 % $ 1,446 2017 289,513,224 1.11 % 1,221 2018 314,233,363 1.24 % 1,358 2019 273,169,328 1.04 % 1,150 2020 380,695,049 1.40 % 1,587 2021 347,174,304 1.24 % 1,431 2022 336,037,179 0.92 % 1,360 2023 458,427,030 1.19 % 1,804 2024 426,999,703 1.06 % 1,657 2025 389,444,622 0.93 % 1,437 Notes: Details regarding the County’s outstanding debt can be found in the notes to the financial statements. M-16 475 Table 14 Union County, North Carolina Legal Debt Margin Information Last Ten Fiscal Years Fiscal Year 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Assessed value of taxable property (in 000's) $ 23,796,785 $ 24,579,264 $ 25,405,693 $ 26,233,277 $ 27,064,764 $ 27,981,476 $ 36,693,704 $ 38,429,452 $ 40,138,620 $ 41,786,854 Applicable percentage: x 0.08 x 0.08 x 0.08 x 0.08 x 0.08 x 0.08 x 0.08 x 0.08 x 0.08 x 0.08 Debt limit - 8 percent of assessed value 1,903,742,804 1,966,341,124 2,032,455,440 2,098,662,160 2,165,181,120 2,238,518,080 2,935,496,320 3,074,356,160 3,211,089,600 3,342,948,320 Gross debt General obligation debt 300,545,000 273,565,000 296,700,000 258,290,000 352,718,000 321,833,000 311,187,000 414,172,000 385,927,000 351,357,000 Authorized and unissued - 104,320,000 54,320,000 54,320,000 54,320,000 - - 32,725,000 32,725,000 72,150,000 Certificates of Participation 67,565,000 62,320,000 57,050,000 51,885,000 46,815,000 41,880,000 36,980,000 29,795,000 25,135,000 20,280,000 Installment Financing 3,201,399 2,175,234 1,108,633 - - 5,600,000 5,226,000 4,852,000 4,478,000 4,104,000 NC Clean Water Revolving Loan 9,233,697 8,250,000 7,500,000 6,750,000 - - - - - - 380,545,096 450,630,234 416,678,633 371,245,000 453,853,000 369,313,000 353,393,000 481,544,000 448,265,000 447,891,000 Less: Sewer bonds issued and outstanding - - - - - - - - - - NC Clean Water Revolving Loan (9,233,697)(8,250,000)(7,500,000)(6,750,000) - - - - - - (9,233,697)(8,250,000)(7,500,000)(6,750,000) - - - - - - Total amount of debt applicable to debt limit 371,311,399 442,380,234 409,178,633 364,495,000 453,853,000 369,313,000 353,393,000 481,544,000 448,265,000 447,891,000 Legal debt margin $ 1,532,431,405 $ 1,523,960,890 $ 1,623,276,807 $ 1,734,167,160 $ 1,711,328,120 $ 1,869,205,080 $ 2,582,103,320 $ 2,592,812,160 $ 2,762,824,600 $ 2,895,057,320 Legal debt margin as a percentage of the debt limit 80.50%82.81%79.87%82.63%79.04%83.50%87.96%84.34%86.04%86.60% M-17 476 Table 15 Union County, North Carolina Pledged Revenue Coverage per Revenue Bond Indenture Water and Sewer Bonds Last Ten Fiscal Years Net Revenues Available for 20%Adj. Total Debt Coverage Tests Fiscal Current Debt Preceding Senior Debt Subordinate Total Debt Service + 20%Adj. Net Rev /Net Rev / Year Revenues Expenses Service Year's Surplus Service Debt Service Service Senior Debt Adj. Dbt. Svc. Total Dbt. Svc. 2016 $ 39,566,770 $ 23,088,726 $ 16,478,044 n/a $ 4,395,673 $ 1,220,566 $ 5,616,239 $ 6,495,374 2.54 2.93 2017 43,316,500 24,128,401 19,188,099 n/a 4,185,374 1,195,562 5,380,936 6,218,011 3.09 3.57 2018 52,189,497 26,876,944 25,312,553 n/a 5,978,606 936,863 6,915,469 8,111,190 3.12 3.66 2019 57,433,831 30,006,897 27,426,934 n/a 8,636,232 919,875 9,556,107 11,283,353 2.43 2.87 2020 62,713,139 31,597,835 31,115,304 n/a 8,804,110 865,515 9,669,625 11,430,447 2.72 3.22 2021 72,390,813 33,187,769 39,203,044 n/a 7,411,300 - 7,411,300 8,893,560 4.41 5.29 2022 86,496,692 34,552,552 51,944,140 n/a 10,315,050 - 10,315,050 12,378,060 4.20 5.04 2023 91,239,890 35,537,209 55,702,681 n/a 21,062,986 - 21,062,986 25,275,583 2.20 2.64 2024 92,148,910 43,161,432 48,987,478 n/a 25,737,421 - 25,737,421 30,884,905 1.59 1.90 2025 103,625,919 52,537,460 51,088,459 n/a 25,739,471 - 25,739,471 30,887,365 1.65 1.98 M-18 477 Table 16 Union County, North Carolina Pledged Revenue Coverage Water and Sewer Bonds Last Ten Fiscal Years Net Revenues Available for Revenue Bond Fiscal Current Debt Debt Service Year Revenues Expenses Service Principal Interest Coverage 2016 $ 39,566,770 $ 23,088,726 $ 16,478,044 $ 1,735,000 $ 1,895,513 4.54 2017 43,316,500 24,128,401 19,188,099 2,395,000 2,339,646 4.05 2018 52,189,497 26,876,944 25,312,553 2,475,000 3,945,954 3.94 2019 57,433,831 30,006,897 27,426,934 4,240,000 4,396,232 3.18 2020 62,713,139 31,597,835 31,115,304 4,395,000 4,409,110 3.53 2021 72,390,813 33,187,769 39,203,044 4,390,000 3,021,300 5.29 2022 86,496,692 34,552,552 51,944,140 4,600,000 5,715,050 5.04 2023 91,239,890 35,537,209 55,702,681 10,875,000 10,187,986 2.64 2024 92,148,910 43,161,432 48,987,478 11,405,000 14,332,421 1.90 2025 103,625,919 52,537,460 51,088,459 11,970,000 13,769,471 1.98 M-19 478 Table 17 Union County, North Carolina Demographic and Economic Statistics Last Ten Fiscal Years Personal Income Capita Sales (5) Fiscal Population (thousands Personal School Unemployment (thousands Year (1)of dollars) (2) Income (2) Enrollment (3) Rate (4)of dollars) 2016 220,546 $ 10,812,551 $ 47,729 41,780 4.3 % $ 1,799,712 2017 224,029 11,486,771 49,709 42,000 4.0 % 2,018,468 2018 231,366 12,216,381 51,802 41,500 3.6 % 2,068,107 2019 237,477 12,812,641 53,417 41,372 3.9 % 2,191,524 2020 239,859 13,895,901 56,820 41,395 7.2 % 2,326,821 2021 242,657 15,781,383 64,609 39,767 4.0 % 2,869,555 2022 247,058 17,321,220 69,515 40,456 3.5 % 3,381,460 2023 254,070 18,606,363 72,553 41,278 3.1 % 3,652,424 2024 257,682 n/a n/a 41,497 3.8 % 3,749,152 2025 266,672 n/a n/a 40,459 3.3 % 3,868,325 Sources: 1. North Carolina State Demographic Unit 2. United States Dept of Commerce, Bureau of Economic Analysis 3. Amounts are estimated by UCPS. https://www.ucps.k12.nc.us/Page/218 4. North Carolina Department of Commerce, Labor Market Publications 5. North Carolina Department of Revenue M-20 479 Table 18 Union County, North Carolina Principal Employers Current Year and Nine Years Ago 2025 2016 Employer Type of Business Employees Rank Employees Rank Union County Schools Educational Services 1,000+ 1 1,000+ 1 County of Union Public Administration 1,000+ 2 1,000+ 5 Tyson Farms Inc Manufacturing 1,000+ 3 1,000+ 2 ATI Specialty Materials LLC Manufacturing 1,000+ 4 -- Harris Teeter Retail Trade 1,000+ 5 1,000+ 4 Utility Lines Construction Construction 1,000+ 6 -- Wingate University Educational Services 1,000+ 7 500-999 13 Wal-Mart Associates Inc Retail Trade 500-999 8 500-999 6 City of Monroe Public Administration 500-999 9 500-999 8 Atrium Health Health Care and Social Assistance 500-999 10 -- TDY Industries Manufacturing -- 1,000+ 3 Pilgrims Pride Corporation Manufacturing 500-999 -500-999 7 Unicon INC Agriculture, Forestry, Fishing and Hunting ---9 Scott Technologies Inc Manufacturing ---10 Source: North Carolina Department of Commerce M-21 480 Table 19 Union County, North Carolina Full-time Equivalent Employees by Function / Program Last Ten Fiscal Years 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Governmental activities: General government Board of County Commissioners 2.1 2.1 2.1 2.1 2.1 1.1 1.1 2.1 2.1 2.1 County Manager's Office 5.0 4.5 4.5 4.8 2.8 4.5 5.5 5.5 6.6 11.5 Economic Development - - - - - - - - - 5.3 Legal Department 4.0 4.0 4.0 4.0 4.0 7.0 7.0 7.0 7.0 9.1 Human Resources Administration 8.1 9.1 9.1 9.1 10.3 10.3 10.3 10.0 8.8 8.1 Finance 8.8 9.8 9.8 10.9 13.9 9.0 11.0 10.0 11.5 11.5 Budget Management - - - - - 5.0 5.0 5.0 5.0 5.0 Tax Administration 48.7 50.4 50.9 52.9 54.4 54.4 54.7 54.7 56.7 55.7 Board of Elections 18.1 17.1 13.0 15.5 18.8 20.7 18.4 18.6 27.0 10.4 Register of Deeds 10.5 10.6 10.5 11.4 11.4 12.4 12.9 11.9 12.3 12.3 Information Technology 11.1 12.1 13.1 15.2 14.3 19.2 19.2 19.2 19.6 20.1 Public Communications - - - - 5.0 6.0 6.0 6.3 6.3 7.6 Procurement 5.1 5.1 5.2 5.2 5.2 5.4 7.4 7.5 7.5 7.5 Fleet - - - - 5.0 5.0 5.0 5.0 7.0 9.0 Facilities Management 5.1 5.1 13.0 15.1 18.5 21.5 27.5 27.0 28.0 31.0 Outside Agencies - Business Partners - - 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Security & Risk Magagement - - - - - - - - 1.4 5.0 Public safety Sheriff's Office 295.9 300.6 308.9 325.2 328.8 332.8 345.8 356.3 365.5 363.5 Emergency Communications 42.2 50.0 54.0 52.0 52.4 53.3 54.3 54.3 53.7 53.6 Emergency Management 1.3 1.3 1.3 1.6 2.4 2.3 3.3 3.3 3.8 3.8 Fire Marshal's Office 5.3 4.3 5.3 7.6 7.4 7.3 7.3 7.3 7.3 7.3 Building Code Enforcement 18.9 19.8 19.8 26.0 27.6 29.1 31.1 35.1 34.1 34.8 Economic and physical development Planning & Zoning Services 5.3 6.3 6.3 3.2 4.2 4.0 4.0 4.0 4.0 4.0 Agricultural Services 12.3 12.4 14.4 14.4 15.1 17.4 17.6 17.8 9.0 8.0 Soil & Water Conservation 2.0 2.0 2.0 2.0 2.0 3.0 3.0 3.0 3.0 3.0 Human services Human Services Administration - - - - - 54.9 55.3 54.9 51.4 47.4 Community Support & Outreach - - - 32.9 35.5 40.0 38.3 38.7 39.1 39.1 Environmental Health - - - 25.7 27.5 27.5 27.5 27.5 27.7 28.3 Public Health 90.4 95.7 94.4 72.8 89.0 70.3 83.0 83.8 89.0 87.7 Social Services 216.1 231.6 225.9 252.6 281.5 240.0 243.2 247.2 264.4 266.4 Transportation 36.0 37.0 60.0 35.7 36.4 35.1 35.8 34.4 36.2 39.2 Veterans Services 4.0 4.0 4.0 4.0 5.1 5.0 5.0 5.0 5.0 5.0 Cultural and recreational Library Services 54.0 54.0 55.0 53.7 53.9 57.0 59.8 64.8 77.1 77.5 Parks & Recreation 24.7 25.7 26.8 27.5 28.3 28.3 29.7 29.7 29.7 30.3 Sub-total 935.0 974.6 1,014.3 1,084.1 1,163.8 1,189.8 1,236.0 1,257.9 1,307.8 1,311.1 Business-type activities: Union County Water 93.9 99.9 116.5 129.4 143.8 153.4 160.7 175.1 181.7 186.3 Solid Waste 20.6 21.6 22.4 22.5 27.9 31.9 31.6 37.2 37.1 36.8 Stormwater 1.0 - - - - - - - Sub-total 115.5 121.5 138.9 151.9 171.7 185.3 192.3 212.3 218.8 223.1 Total 1,050.5 1,096.1 1,153.2 1,236.0 1,335.5 1,375.1 1,428.3 1,470.2 1,526.6 1,534.2 M-22 481 Table 20 Union County, North Carolina Operating Indicators by Function / Program Last Ten Fiscal Years 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 General Government: Personnel Number of full-time employees 864 864 898 951 1,013 1,048 1,123 1,256 1,155 1,189 Number of part-time employees 72 98 106 157 159 123 82 187 153 152 Elections Number of registered voters 145,645 148,448 154,300 150,789 160,261 159,957 168,355 173,272 180,072 177,104 Information Systems (and GIS) Number of users in system 1,242 1,257 1,883 1,772 1,815 1,828 1,346 1,501 1,577 1,617 General Services Number of vehicle service requests 4,501 4,629 4,462 4,552 4,518 4,683 4,491 4,928 5,095 4,089 Fire Services Number of volunteer fire personnel 500 500 500 500 500 500 500 985 985 985 Number of inspections 1,106 906 1,172 1,798 1,375 1,079 2,448 2,587 2,366 3,006 Human services Public Health Number of patients 6,786 10,198 8,904 6,497 4,382 3,664 11,031 4,744 6,898 6,969 Number of visits 15,716 17,508 15,099 12,728 10,667 9,211 18,110 11,246 12,421 13,737 Social Services Number of client visits 47,064 53,125 58,693 58,803 44,275 50,589 46,354 19,976 57,989 58,847 Transportation and Nutrition Number of trips 74,176 75,342 69,402 79,674 1,417 67,437 71,335 75,784 78,105 82936 Congregate, home delivered and 70,497 75,134 71,963 66,978 101,619 146,204 138,263 117,750 83,555 68,298 supplemental meals Veterans Services Number of visitors 3,652 3,576 3,556 3,628 3,048 1,956 2,072 2,293 2,179 1907 Number of phone calls 12,166 11,047 11,215 12,472 12,464 11,336 9,652 11,157 8,870 7974 Cultural and recreational Library Number of volumes 207,748 190,370 166,742 145,582 149,573 145,944 133,872 139,443 155,165 140,168 Education Number of licensed employees N/A 2,976 2,603 3,111 3,117 2,873 2,819 2,786 2,646 2,660 Student Population: Number of UCPS students 41,780 42,000 41,500 41,300 41,395 41,500 41,200 41,278 41,451 40,459 Number of charter school students* - - - - - - - 4,250 4,523 4,785 Number of virtual students* - - - - - - - 157 173 225 Total student population 41,780 42,000 41,500 41,300 41,395 41,500 41,200 45,685 46,147 45,469 Business-type Activities: Personnel Number of full-time employees 109 107 126 137 155 167 183 203 168 174 Number of part-time employees 7 18 21 18 18 16 8 10 4 3 Water and Sewer Average daily consumption in 13,100 13,880 13,870 14,160 14,228 14,206 15,020 15,140 15740 15,210 gallons (in 000's) Number of water service connections 46,236 47,489 49,363 50,509 51,961 53,537 55,315 56,789 57274 58,061 Number of sewer service connections 33,631 34,711 36,402 37,319 38,834 40,169 41,742 43,002 43587 44,389 Source: Various county departments *New data requested by the Board of County Commissioners for FY 2023 and beyond M-23 482 Table 21 Union County, North Carolina Capital Asset Statistics by Function / Program Last Ten Fiscal Years 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 General Government: Tax Administration Number of tax parcels 113,574 118,525 117,378 118,431 125,580 133,457 127,632 108,877 132,603 132,618 Elections Number of precincts 52 52 52 52 52 52 52 52 54 54 Public safety Law Enforcement (and AC) Number of stations 8 8 8 8 8 8 8 8 8 8 Number of patrol units 332 335 278 284 299 299 307 313 323 338 Fire Services Number of stations-main 17 17 17 17 17 17 17 17 16 17 Number of stations-sub 8 8 8 8 8 8 8 9 9 10 Cultural and recreational Library Number of libraries 4 4 4 4 4 4 4 4 4 4 Parks and Recreation Number of parks 3 3 3 3 3 3 3 3 3 3 Number of acres in parks 1,290 1,290 1,290 1,290 1,290 1,290 1,290 1,290 1,290 1,290 Number of acres in lakes 350 350 350 350 350 350 350 350 350 350 Education Number of UCPS schools 53 53 53 53 53 53 53 53 53 53 Number of UCPS classrooms N/A 2,379 2,075 2,084 2,084 2,084 2,084 2,084 2,094 2,300 Business-type activities: Water and Sewer Number of fire hydrants 4,843 4,964 5,041 5,096 5,189 5,279 5,528 5,677 5,666 5,782 Miles of water mains 1,043 1,065 1,082 1,095 1,114 1,132 1,119 1,141 1,174 1,217 Miles of sewer mains 663 684 698 708 727 741 736 758 772 709 Source: Various county departments M-24 483 Compliance Section N-1 484 N-2 485 cbh.com Report of Independent Auditor on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards To the Board of County Commissioners Union County, North Carolina We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Union County, North Carolina (the “County”), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements, and have issued our report thereon dated November 6, 2025. Report on Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the County’s internal control over financial reporting (“internal control”) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the County’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, significant deficiencies or material weaknesses may exist that were not identified. Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the County’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, and contracts and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. N-3 486 Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Charlotte, North Carolina November 6, 2025 N-4 487 cbh.com Report of Independent Auditor on Compliance for Each Major Federal Program and on Internal Control over Compliance Required by the Uniform Guidance and the State Single Audit Implementation Act To the Board of County Commissioners Union County, North Carolina Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited Union County, North Carolina’s (the “County”) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement and the Audit Manual for Governmental Auditors in North Carolina, issued by the Local Government Commission, that could have a direct and material effect on each of the County’s major federal programs for the year ended June 30, 2025. The County’s major federal programs are identified in the Summary of Auditor’s Results section of the accompanying schedule of findings and questioned costs. In our opinion, the County complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2025. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”); and the State Single Audit Implementation Act. Our responsibilities under those standards, Uniform Guidance, and the State Single Audit Implementation Act are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the County and to meet our other ethical responsibilities in accordance with the relevant requirements relating to our audit. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the County’s compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the County’s federal programs. Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and to express an opinion on the County’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with general accepted auditing standards, Government Auditing Standards, Uniform Guidance, and the State Single Audit Implementation Act will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the County’s compliance with the requirements of each major federal program as a whole. N-5 488 In performing an audit in accordance with general accepted auditing standards, Government Auditing Standards, Uniform Guidance, and the State Single Audit Implementation Act we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining on a test basis, evidence regarding the County’s compliance with applicable compliance requirements referred to above and performing such other procedures as the auditor considered necessary in the circumstances. • Obtain an understanding of the County’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance and the State Single Audit Implementation Act, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that the auditor identified during the audit. Other Matters The results of our auditing procedures disclosed instances of noncompliance which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as item 2025-001. Our opinion on the major federal program is not modified with respect to these matters. Government Auditing Standards requires the auditor to perform limited procedures on the County’s response to the noncompliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The County’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control over Compliance Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we did identify certain deficiencies in internal control over compliance that we consider to be material weaknesses. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. N-6 489 A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2025-001 to be a material weakness. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. Government Auditing Standards requires the auditor to perform limited procedures on the County’s response to the internal control over compliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The County’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Schedule of Expenditures of Federal and State Awards Required by Uniform Guidance and State Single Audit Implementation Act We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the County as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements. We issued our report thereon dated November 6, 2025, which contained an unmodified opinion on those financial statements. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the County’s basic financial statements. The accompanying schedule of expenditures of federal and State awards is presented for purposes of additional analysis as required by the Uniform Guidance and State Single Audit Implementation Act and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal and State awards is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. Purpose of this Report The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance and the State Single Audit Implementation Act. Accordingly, this report is not suitable for any other purpose. Charlotte, North Carolina February 6, 2026 N-7 490 cbh.com Report of Independent Auditor on Compliance for Each Major State Program and on Internal Control over Compliance Required by the Uniform Guidance and the State Single Audit Implementation Act To the Board of County Commissioners Union County, North Carolina Report on Compliance for Each Major State Program Opinion on Each Major State Program We have audited Union County, North Carolina’s (the “County”) compliance with the types of compliance requirements identified as subject to audit in the Audit Manual for Governmental Auditors in North Carolina, issued by the Local Government Commission, that could have a direct and material effect on each of the County’s major State programs for the year ended June 30, 2025. The County’s major State programs are identified in the Summary of Auditor’s Results section of the accompanying schedule of findings and questioned costs. In our opinion, the County complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major State programs for the year ended June 30, 2025. Basis for Opinion on Each Major State Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”); and the State Single Audit Implementation Act. Our responsibilities under those standards, Uniform Guidance, and the State Single Audit Implementation Act are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the County and to meet our other ethical responsibilities in accordance with the relevant requirements relating to our audit. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major State program. Our audit does not provide a legal determination of the County’s compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the County’s State programs. Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and to express an opinion on the County’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and, therefore, is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America, Government Auditing Standards, Uniform Guidance, and the State Single Audit Implementation Act will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the County’s compliance with the requirements of each major State program as a whole. N-8 491 In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, Uniform Guidance, and the State Single Audit Implementation Act, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining on a test basis, evidence regarding the County’s compliance with the compliance requirements referred to above and performing such other procedures as the auditor considered necessary in the circumstances. • Obtain an understanding of the County’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance and the State Single Audit Implementation Act, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that the auditor identified during the audit. Other Matters The results of our auditing procedures disclosed instances of noncompliance which are required to be reported in accordance with the State Single Audit Implementation Act and which are described in the accompanying schedule of findings and questioned costs as item 2025-001. Our opinion on the major State program is not modified with respect to these matters. Government Auditing Standards requires the auditor to perform limited procedures on the County’s response to the noncompliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The County’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control over Compliance Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we did identify certain deficiencies in internal control over compliance that we consider to be material weaknesses. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a State program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal or state program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a State program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2025-001 to be a material weakness. N-9 492 Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. Government Auditing Standards requires the auditor to perform limited procedures on the County’s response to the internal control over compliance findings identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The County’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Schedule of Expenditures of Federal and State Awards Required by Uniform Guidance and State Single Audit Implementation Act We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the County as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements. We issued our report thereon dated November 6, 2025, which contained an unmodified opinion on those financial statements. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the County’s basic financial statements. The accompanying schedule of expenditures of federal and State awards is presented for purposes of additional analysis as required by the Uniform Guidance and State Single Audit Implementation Act and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal and State awards is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. Purpose of this Report The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance and the State Single Audit Implementation Act. Accordingly, this report is not suitable for any other purpose. Charlotte, North Carolina February 6, 2026 N-10 493 UNION COUNTY, NORTH CAROLINA SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2025 Section I – Summary of Auditor’s Results Financial Statements Type of report the auditor issued on whether the financial statements audited were prepared in accordance with U.S. GAAP: Unmodified Internal control over financial reporting: •Material weakness(es) identified?____ yes X no •Significant deficiency(ies) identified?____ yes X none reported Noncompliance material to financial statements noted? ____ yes X no Federal Awards Internal control over major federal programs: •Material weakness(es) identified? X yes ____ no •Significant deficiency(ies) identified?____ yes X none reported Noncompliance material to federal awards? ____ yes X no Type of auditor’s report issued on compliance for major federal programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? X yes ____ no Identification of major federal programs: Federal Assistance Listing Name of Federal Program or Cluster 14.218 Community Development Block Grants/Entitlement Grants 21.027 COVID-19: Coronavirus State and Local Fiscal Recovery Funds 20.507, 20.526 Federal Transit Cluster 93.778 Medicaid Cluster Dollar threshold used to distinguish between Type A and Type B Programs: $1,592,171 Auditee qualified as low-risk auditee? X yes ____ no N-11 Schedule 66 494 UNION COUNTY, NORTH CAROLINA SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2025 Section I – Summary of Auditor’s Results State Awards Internal control over major state programs: •Material weakness(es) identified? X yes ____ no •Significant deficiency(ies) identified?____ yes X none reported •Noncompliance material to state awards?____ yes X no Type of auditor’s report issued on compliance for major state programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with the State Single Audit Implementation Act X yes ____ no Identification of major state programs: Program Name Public School Building Capital Fund – Lottery Fund BARN DSS Crosscutting The other major State program for Union County is Medical Assistance, which is state matching funds on the federal program. Therefore, this program has been included in the list of major federal programs above. Section II – Financial Statement Findings None reported. N-12 495 UNION COUNTY, NORTH CAROLINA SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2025 Section III – Federal Award Findings and Questioned Costs U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Material Weakness and Nonmaterial Noncompliance – Eligibility Finding 2025-001 Criteria or Specific Requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The County should have adequate documentation for each participant that supports each eligibility determination and the information entered into NCFAST. We noted several errors related to the following compliance criteria: a) Self-income conversion and calculation should be completed in accordance with policy manual and income calculated should agree to self-employment records or tax return and to the amount entered in NCFAST. b) The self-attestation wages should be compared to the information in NCFAST. c) The Caseworker should prepare and submit a DMA-5097 form in the case of incompatible income verification and self-attestation income as described in the Eligibility Review Document. d) For countable earned and unearned income, the income conversion and computation should be completed in accordance with policy manuals, and amounts should agree to NCFAST. e) Forced eligibility cases should maintain the proper documentation within NCFAST to support the determination for the required forced eligibility. Condition: There were 15 instances out of 60 program participants tested for control testing where the County did not remediate the errors identified within their internal review timely. The following are the results of nonmaterial noncompliance noted for each criteria listed above out of the 60 program participants selected for compliance testing: a) There was one instance where self-income calculation did not agree to self-employment records or amount entered into NCFAST. b) There were two instances where self-attestation of wages did not agree to wages entered into NCFAST. c) There was one instance where income was incompatible between the income verification and self-attestation income but no DMA-5097 was sent. d) There was one instance where countable earned income was not properly included in NCFAST. e) There were two instances where the support for forced eligibility was not properly maintained in NCFAST. Context: There were 3 out of 60 unique participants tested with the errors noted in the compliance testing. Questioned Costs: We noted no federal questioned costs for the County as the State of North Carolina makes all benefit payments to participants directly. Due to split eligibility determinations between the Counties and the State of North Carolina for Medicaid, we found $18,734 in benefit payments made by the State of North Carolina to ineligible participants based on an improper eligibility determinations at the County related to three individuals in condition above. Cause: County oversight was inadequate during application reviews. N-13 496 UNION COUNTY, NORTH CAROLINA SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2025 Section III – Federal Award Findings and Questioned Costs (continued) Effect: By not having the required documentation in the files or information being incorrectly documented, eligibility cannot be readily substantiated and there is a risk the County could provide funding to individuals who are not eligible. Recommendation: Although these issues will occur from time to time considering the volume of case files, the County should review their processes to ensure proper supporting documentation of eligibility is maintained within each case file. Additionally, the County should monitor compliance with policies requiring timely correction of identified documentation issues. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the Corrective Action Plan. Corrective Action Plan: See Corrective Action Plan prepared by the County. Section IV – State Award Findings and Questioned Costs Finding 2025-001 as listed in Section III Federal Award Findings and Questioned Costs is also considered a State award finding. N-14 497 Union County | North Carolina 500 North Main Street Monroe, NC 28112 T 704 -283 -3500 unioncountync.gov Schedule 67 Corrective Action Plan Union County Audit Findings June 30, 2025 Responsible Parties: Janet Payne, Human Services Director Ashley Lantz, Department of Social Services Director Finding 2025-001, Medicaid Program - Significant Deficiency-Eligibility Response/Corrective Action: Findings: During the FY26 Single Audit of Medicaid, it was determined that the Union County Medicaid program has deficiencies in the areas of oversight, income and deduction calculations, self employment income, self attestation, and internal controls related to 2nd party review corrections. Root Cause: It has been determined that staffing issues as well as deficiencies in training, due to vacancies on the training team, and lack of supervisor oversight due to span of control contributed to these deficiencies. Corrective Action: Due the the preliminary findings of the Single Audit, Union County Medicaid has already begun working on corrective actions. We have completed the following actions: •When an error is determined on an internal or external 2nd party review, the worker has 2 days to complete the correction. Once corrections are completed, the worker is to notify the supervisor that it has been completed. Supervisors are given 2 days to review the corrections. This is being added to our 2nd party review sheet for tracking effective 2/1. Initial tracking will be available once all February 2nd party reviews are completed. •Updates to our training are currently in progress for both new and seasoned staff. We anticipate these updates to be completed mid-February 2026 with training being completed by May 31, 2026 with all Medicaid staff. •Division Manager began monthly meetings with Medicaid leadership in November 2025. Monthly meetings focus on previous month’s 2nd party review findings and training needs as a way to ensure ongoing training needs are properly addressed. Corrective action currently in process includes the following: •Training on audit findings will be conducted by May 31, 2026. Pre and post assessments will be given to determine effectiveness of training. All staff will sign a statement of attendance and understanding upon the completion of trainings. Training topics will include income, self- employment income and deductions, self attestation, notices, and proper documentation. •Continuing education training will be completed monthly. Trainings will vary from month to month and will focus on common errors found in 2nd party reviews. Sessions will be conducted in small groups to allow better communication and more one on one time between the trainers and staff. Continuing education training will begin by May 31, 2026. N-15 498 unioncountync.gov •Supervisors will continue to conduct 2nd party reviews to assess comprehension and adherance to Medicaid policy. Each month, beginning March 2026, Division Manager will receive a report from CQI to ensure that the 2 day correction and review mandate is being adhered to. It is important to note that the Medicaid Program Manager position is now vacant. The position will be filled as quickly as possible, and the Division Manager is currently taking over all roles of the Program Manager. Union County will implement the Corrective Action Plan by June 30, 2026. N-16 499 UNION COUNTY, NORTH CAROLINA SUMMARY OF PRIOR YEAR FINDINGS YEAR ENDED JUNE 30, 2025 None reported. N-17 Schedule 68 500 Union County, North Carolina Schedule of Expenditures of Federal and State Awards For the Year Ended June 30, 2025 Federal State/Federal Assistance Pass-Through (Direct and Passed-through Listing Grantor's Pass-Through)State Local Total to Grantor/Pass Through Grantor/Program Title Number Number Expenditures Expenditures Expenditures Expenditures Subrecipients FEDERAL AWARDS: Passed-through N.C. Department of Health and Human Services: Division of Social Services Food Stamp Cluster: Supplemental Nutrition Assistance Program 10.551 3,124$ -$ -$ 3,124$ - Supplemental Nutrition Assistance Program 10.551 50,006 - - 50,006 - Supplemental Nutrition Assistance Program 10.551 70 - 70 140 - Supplemental Nutrition Assistance Program 10.561 38,786 - - 38,786 - Supplemental Nutrition Assistance Program 10.561 2,881,513 - 2,881,513 5,763,026 - Supplemental Nutrition Assistance Program 10.561 13,041 13,041 - 26,082 - Total Food Stamp Cluster 2,986,540 13,041 2,881,583 5,881,164 - Passed-through N.C. Department of Health and Human Services: Division of Public Health: Special Supplemental Nutrition Program - Special Supplemental Nutrition Program-WIC Administration 10.557 2D15403 60,396 - - 60,396 - Special Supplemental Nutrition Program-WIC Administration 10.557 2D15404 583,403 - - 583,403 - Special Supplemental Nutrition Program-WIC Breastfeeding, Promotion 10.557 2D15409 36,441 - 101,525 137,966 - Special Supplemental Nutrition Program-WIC Peer Counseling 10.557 2D1570H 20,197 - -20,197 - Special Supplemental Nutrition Program-WIC Peer Counseling 10.557 2D1570G 9,019 - -9,019 - Special Supplemental Nutrition Program-WIC Peer Counseling 10.557 2D1570J 26,083 - 2,419 28,502 - Total Passed-through N.C. Dept. of Health and Human Services: Division of Public Health 735,539 - 103,944 839,483 - Total U.S. Department of Agriculture 3,722,079 13,041 2,985,527 6,720,647 - U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT CDBG-Entitlement Grant Cluster Direct Programs: Community Development Block Grants/Entitlement 14.218 B-18-UC-37-0004 50,174 - - 50,174 50,174 Community Development Block Grants/Entitlement 14.218 B-20-UC-37-0004 172,221 - - 172,221 - Community Development Block Grants/Entitlement 14.218 B-21-UC-37-0004 252,442 - - 252,442 - Community Development Block Grants/Entitlement 14.218 B-22-UC-37-0004 408,814 - - 408,814 - Community Development Block Grants/Entitlement 14.218 B-23-UC-37-0004 503,779 - - 503,779 - Community Development Block Grants/Entitlement 14.218 B-24-UC-37-0004 176,146 - - 176,146 116,727 Total CDBG-Entitlement Grants Cluster 1,563,576 - - 1,563,576 166,901 U.S. DEPARTMENT OF HOMELAND SECURITY Passed-through N. C. Department of Crime Control and Public Safety: Division of Emergency Management: Emergency Management Performance Grant 97.042 EMPG-2016-37179 62,500 - 441,241 503,741 - Total U.S. Department of Homeland Security 62,500$ -$ 441,241$ 503,741$ -$ Continued on next page. Schedule 69 N-18 501 Union County, North Carolina Schedule 69 Schedule of Expenditures of Federal and State Awards (Continued) For the Year Ended June 30, 2025 Federal State/Federal Assistance Pass-Through (Direct and Passed-through Listing Grantor's Pass-Through)State Local Total to Grantor/Pass Through Grantor/Program Title Number Number Expenditures Expenditures Expenditures Expenditures Subrecipients FEDERAL AWARDS (CONTINUED): U.S. DEPARTMENT OF TRANSPORTATION Federal Transit Administration: Passed-through N. C. Department of Transportation: Department of Transportation: Formula Grants for Rural Areas 20.509 22-AP-089 Capital 755 - - 755 - Formula Grants for Rural Areas 20.509 25-CT-089 Admin 208,700 13,043 - 221,743 - 209,455 13,043 - 222,498 - Metropolitan Planning Program-CRTPO Local Planning 20.505 N/A 191,964 - 47,991 239,955 - Metro Transportation Planning and State and Non-Metro Planning and Research 20.505 22-08-102 139,505 17,437 - 156,942 - Total N.C. Department of Transportation 540,924 30,480 47,991 619,395 - - - - - Transit Services Program Cluster: Enhanced Mobility of Seniors & Individuals with Disabilities 20.513 161,408 - - 161,408 - Total Transit Services Program Cluster:161,408 - - 161,408 Federal Transit Cluster: COVID Federal Transit Formula Grants 20.507 NC-2024-018 413,565 - - 413,565 - COVID Federal Transit Formula Grants 20.507 NC-2024-013 56,000 - - 56,000 - Federal Transit Formula Grants 20.507 19-LU-089 Capital 14,456 - - 14,456 - Federal Transit Formula Grants 20.507 NC-2025-014-00 457,187 - - 457,187 - Federal Transit Formula Grants 20.507 NC-2025-056 587,668 - - 587,668 - Federal Transit Formula Grants 20.507 NC-2025-014 19,058 - 4,765 23,823 - Federal Transit Formula Grants 20.507 NC-2024-014-00 62,433 - 15,608 78,041 - 1,610,367 - 20,373 1,630,740 - Buses and Bus Facilities Formula, Competitive, Low/No Emissions Program 20.526 24-RC-089 Capital - 185,454 - 185,454 Buses and Bus Facilities Formula, Competitive, Low/No Emissions Program N/A 25-RC-089 Capital 505,056 63,132 - 568,188 Total Federal Transit Cluster 2,115,423 248,586 20,373 2,384,382 - Total U.S. Department of Transportation 2,817,755 279,066 68,364 3,165,185 - U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Division of Aging and Adult Services: Passed-through Centralina Council of Governments: National Family Caregiver Support National Family Caregiver Support, Title III Part E 93.052 92,347 6,156 - 98,503 98,503 Total National Family Caregiver Support 92,347 6,156 - 98,503 98,503 Aging Cluster: Special Programs for the Aging, Title III, Part B, Supportive Services and Senior Centers 93.044 153,949 22,993 - 176,942 - Special Programs for the Aging, Title III, Part B, Supportive Services and Senior Centers 93.044 141,984 26,767 78,288 247,039 112,698 295,933 49,760 78,288 423,981 112,698 Special Programs for the Aging, Title III, Part C, Nutrition Services 93.045 42,162 2,480 6,470 51,112 - Special Programs for the Aging, Title III, Part C, Nutrition Services 93.045 136,967 21,340 22,945 181,252 - Special Programs for the Aging, Title III, Part C, Nutrition Services 93.045 85,040 - - 85,040 - Special Programs for the Aging, Title III, Part C, Nutrition Services 93.045 7,746 - - 7,746 - 271,915 23,820 29,415 325,150 - Nutrition Services Incentive Program 93.053 51,001 - - 51,001 - Total Aging Cluster 618,849 73,580 107,703 800,132 112,698 Social Services Block Grant - In Home Services 93.667 572,417 16,355 83,723 672,495 379,501 Total Passed-through Centralina Council of Governments 1,283,613 96,091 191,426 1,571,130 590,702 Continued on next page. N-19 502 Union County, North Carolina Schedule 69 Schedule of Expenditures of Federal and State Awards (Continued) For the Year Ended June 30, 2025 Federal State/Federal Assistance Pass-Through (Direct and Passed-through Listing Grantor's Pass-Through)State Local Total to Grantor/Pass Through Grantor/Program Title Number Number Expenditures Expenditures Expenditures Expenditures Subrecipients FEDERAL AWARDS (CONTINUED): U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) Division of Social Services: Passed-through N.C. Department of Health and Human Services: Foster Care and Adoption Cluster: Foster Care Title IV-E 93.658 2,210$ -$ 737$ 2,947$ -$ Foster Care Title IV-E 93.658 523,873 - 523,873 1,047,746 - Foster Care Title IV-E 93.658 627 - 368 995 - Foster Care Title IV-E 93.658 298,548 167,273 52,646 518,467 - Foster Care Title IV-E 93.658 38,987 19,493 89,155 147,635 - Foster Care Title IV-E 93.658 8,188 - 4,271 12,459 - Foster Care Title IV-E 93.658 243,268 99,639 143,629 486,536 - Foster Care Title IV-E 93.658 26,924 - 8,975 35,899 - 1,142,625 286,405 823,654 2,252,684 - Adoption Assistance 93.659 12,217 - 12,217 24,434 - Adoption Assistance 93.659 2,344 - 2,344 4,688 - Total Foster Care and Adoption Cluster 1,157,186 286,405 838,215 2,281,806 - Temporary Assistance for Needy Families (TANF) Cluster: Temporary Assistance for Needy Families 93.558 87,589 - - 87,589 - TANF/Work First - Direct Benefit Payments 93.558 103,439 - - 103,439 - TANF/Work First - Direct Benefit Payments 93.558 1,286,911 - - 1,286,911 - TANF/Work First - Direct Benefit Payments 93.558 - - 233,916 233,916 - TANF/Work First - Direct Benefit Payments 93.558 - - 1,294,902 1,294,902 - Total TANF Cluster 1,477,939 - 1,528,818 3,006,757 - MaryLee Allen Promoting Safe and Stable Families Program 93.556 52,262 - - 52,262 - Child Support Services 93.563 1,478,698 - 638,475 2,117,173 - Direct Benefit Payments: Refugee Assistance Administration 93.566 22,285 - - 22,285 - Child Welfare Services: Stephanie Tubbs Jones Child Welfare Services Program 93.645 136,803 - - 136,803 - John H. Chafee Foster Care Program for Successful Transition to Adulthood 93.674 7,902 1,976 - 9,878 - John H. Chafee Foster Care Program for Successful Transition to Adulthood 93.674 16,411 3,822 - 20,233 - 24,313 5,798 - 30,111 - Low Income Home Energy Assistance Block Grant: Low-Income Home Energy Assistance-Administration 93.568 91,118 - - 91,118 - Energy Assistance Payments-Direct Benefit Payments 93.568 176,735 - - 176,735 - Low-Income Home Energy Assistance-Crisis Intervention Program 93.568 163,302 - - 163,302 - 431,155 - - 431,155 - Continued on next page. N-20 503 Union County, North Carolina Schedule 69 Schedule of Expenditures of Federal and State Awards (Continued) For the Year Ended June 30, 2025 Federal State/Federal Assistance Pass-Through (Direct and Passed-through Listing Grantor's Pass-Through)State Local Total to Grantor/Pass Through Grantor/Program Title Number Number Expenditures Expenditures Expenditures Expenditures Subrecipients FEDERAL AWARDS (CONTINUED): U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) Social Services Block Grant - In Home Services Fund 93.667 9,725$ -$ 1,389$ 11,114$ -$ Social Services Block Grant - Adult Day Care Over 60 93.667 7,941 25,025 4,709 37,675 - Social Services Block Grant - Adult Day Care Professional Services 93.667 19,167 - 2,864 22,031 - Social Services Block Grant - Other Services and Training 93.667 465,677 - 153,414 619,091 - 502,510 25,025 162,376 689,911 - Social Services Block Grant - Adult Protective Services N/A - - 29,301 29,301 - Total Division of Social Services 5,283,151 317,228 3,197,185 8,797,564 - Subsidized Child Care Cluster: Child Care Development Fund Cluster: Child Care Development Fund-Administration 93.596 142,962 - - 142,962 - Total TANF Child Care Cluster - - - - - Total Subsidized Child Care Cluster 142,962 - - 142,962 - Total Administration for Children and Families 5,426,113 317,228 3,197,185 8,940,526 - Centers for Medicare and Medicaid Services: Passed-through N.C. Department of Health and Human Services: Division of Social Services: Medical Assistance Program-Adult Care Home Case Management/Special 93.778 83,272 13,907 69,364 166,543 - Medical Assistance Program-State/County Special Assistance 93.778 102,858 - 67,379 170,237 - Medical Assistance Expansion 93.778 807,463 468,744 - 1,276,207 - Medical Assistance Program-Administration 93.778 1,582,009 - 1,582,009 3,164,018 - Medical Assistance Program-Transportation 93.778 2,929,352 - 1,037,899 3,967,251 - Medical Assistance Program- MAC CORD / TRANSP 93.778 48,470 - 48,470 96,940 - Medical Assistance Program-MAC APS 93.778 11,118 - 11,118 22,236 - 5,564,542 482,651 2,816,239 8,863,432 - State Children's Insurance Program-N.C. Health Choice (Note 3)93.767 489,104 157,306 - 646,410 - Total Division of Social Services 6,053,646 639,957 2,816,239 9,509,842 - Division of Health Benefits: Medical Assistance Program 93.778 276,348 136,852 - 413,200 - Medical Assistance Program 93.778 1,414 700 - 2,114 - Medical Assistance Program 93.778 6,579 - - 6,579 - Total Division of Health Benefits 284,341 137,552 - 421,893 - Total Centers for Medicare and Medicaid Services 6,337,987$ 777,509$ 2,816,239$ 9,931,735$ -$ Continued on next page. N-21 504 Union County, North Carolina Schedule 69 Schedule of Expenditures of Federal and State Awards (Continued) For the Year Ended June 30, 2025 Federal State/Federal Assistance Pass-Through (Direct and Passed-through Listing Grantor's Pass-Through)State Local Total to Grantor/Pass Through Grantor/Program Title Number Number Expenditures Expenditures Expenditures Expenditures Subrecipients FEDERAL AWARDS (CONTINUED): U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) Centers for Disease Control (Continued) Passed-through N.C. Department of Health and Human Services: Division of Public Health: Cities Readiness Initiative 93.069 2B32679 46,702$ -$ 92,711$ 139,413$ -$ Tuberculosis Elimination 93.116 2B22720 21 - - 21 - Immunization Action Plan 93.268 2B06310 46,345 - 714,953 761,298 - Immunization Covid 93.268 2B06315 9,034 - -9,034 - 55,379 - 714,953 770,332 - BCCCP and WW Nurse Consultants 93.898 2B03100 8,125 - 38,099 46,224 - STD Prevention 93.977 2B04631 786 - 33,747 34,533 - Preventative Health and Health Services Block Grant 93.991 2B15503 29,842 - 1,046 30,888 - Total Centers for Disease Control 140,855 - 880,556 1,021,411 - Health Resources and Services Administration: Passed-through N.C. Department of Health and Human Services: Division of Public Health: State Maternal Health Innovation 93.110 2B15880 29,022 - 349,156 378,178 - Family Planning Services 93.217 2B25900 75,185 - 647,993 723,178 - Refugee Health Service 93.566 2B08100 5,470 - -5,470 - Refugee Health 93.566 2B08110 1,600 - -1,600 - 7,070 - - 7,070 - Temporary Assistance for Needy Families (TANF)93.558 2B25151 16,141 - 136,838 152,979 - Child Health-Child Care 93.994 2D25351 1,344 - 48,904 50,248 - Healthy Mind Health Children 93.994 2D25745 45,610 - 2,286,279 2,331,889 - Child Service Coordination 93.994 2D25318 35,493 - 658,144 693,637 - Family Planning 93.994 2B25735 10,969 - 86,381 97,350 - 93,416 - 3,079,708 3,173,124 - Infrastructure 93.967 2B0SFLT 8,616 - 39,040 47,656 - COVID Lead Testing and Remediation 21.027 2B0SFLT 1,608 - - 1,608 - COVID ARPA Addressing Lead in Water & Lead Based Paint 21.027 2B0SFLA 7,813 - - 7,813 - 9,421 - - 9,421 - Total Health Resources and Services Administration 238,871 - 4,252,735 4,491,606 - Total U. S. Department of Health and Human Services 13,427,439 1,190,828 11,338,141 25,956,408 590,702 U.S. DEPARTMENT OF THE TREASURY U.S. Department of the Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds 21.027 6,871,100 - - 6,871,100 - Total Coronavirus Local and State Recovery 6,871,100 - - 6,871,100 - Passed-through NC Department of Environmental Quality, Division of Water Infrastructure: COVID-19: Coronavirus State and Local Fiscal Recovery Funds 21.027 SRP-W-ARP-0103 4,140,813 4,140,813 COVID-19: Coronavirus State and Local Fiscal Recovery Funds 21.027 SRP-D-ARP-0161 20,467,117 - - 20,467,117 - Total Passed-through NC Department of Enviornmental Quality, Division of Water Infrastructure 24,607,930 - - 24,607,930 - Total U.S. Department of the Treasury 31,479,030 - - 31,479,030 - TOTAL FEDERAL AWARDS 53,072,379$ 1,482,935$ 14,833,273$ 69,388,587$ 757,603$ Continued on next page. N-22 505 Union County, North Carolina Schedule 69 Schedule of Expenditures of Federal and State Awards (Continued) For the Year Ended June 30, 2025 Federal State/Federal Assistance Pass-Through (Direct and Passed-through Listing Grantor's Pass-Through)State Local Total to Grantor/Pass Through Grantor/Program Title Number Number Expenditures Expenditures Expenditures Expenditures Subrecipients STATE AWARDS: N.C. DEPARTMENT OF INFORMATION TECHNOLOGY Passed-through North Carolina Office of State Budget Management State Capital Infrastructure Funds N/A -$ 107,215$ -$ 107,215$ -$ Total N.C. Department of Information Technology 107,215 107,215 - N.C. DEPARTMENT OF ENVIRONMENTAL QUALITY Division of Water Resources Walden Pond Lake N/A CW26717 - 31,164 - 31,164 - Total Division of Water Resources - 31,164 - 31,164 - Total N.C. Department of Environmental Quality - 31,164 - 31,164 - N.C. DEPARTMENT OF NATURAL AND CULTURAL RESOURCES Division of State Library: State Aid to Public Libraries N/A - 254,109 - 254,109 - State Fiscal Recovery Funds N/A 24754 9,050 9,050 - Total N.C. Department of Natural and Cultural Resources - 263,159 - 263,159 - N.C. DEPARTMENT OF HEALTH AND HUMAN SERVICES Passed-through North Carolina Partnership for Children, Incorporated Department of Social Services N/A - 135,008 85 135,093 - Health N/A - 148,307 4,050 152,357 - Total Passed-through North Carolina Partnership for Children, Incorporated - 283,315 4,135 287,450 - Division of Social Services Programs: DCD Smart Start N/A - 182,522 - 182,522 - Child Protective Services N/A - 19,717 - 19,717 - Child Welfare State In-Home Expense N/A - 98,129 - 98,129 - County Funded N/A - -16,120,694 16,120,694 - Extended Foster Care Max Non IV-E N/A - 10,341 - 10,341 - Work First Non-Reimbursable N/A - -169 169 - Foster Care At Risk Maximization N/A - 8,098 4,044 12,142 - State Foster Home Fund Maximization N/A - 65,164 65,164 130,328 - State Foster Home N/A - 118,090 116,176 234,266 - Emergency Placement N/A - 58,565 - 58,565 - Total Division of Social Services -$ 560,626$ 16,306,247$ 16,866,873$ -$ Continued on next page. N-23 506 Union County, North Carolina Schedule 69 Schedule of Expenditures of Federal and State Awards (Continued) For the Year Ended June 30, 2025 Federal State/Federal Assistance Pass-Through (Direct and Passed-through Listing Grantor's Pass-Through)State Local Total to Grantor/Pass Through Grantor/Program Title Number Number Expenditures Expenditures Expenditures Expenditures Subrecipients STATE AWARDS (CONTINUED): N.C. DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) Division of Public Health: Health Aid to Counties N/A 2B14110 -$ 101,423$ 446,610$ 548,033$ -$ Breast & Cervical Cancer Control Program N/A 2B05599 - 8,600 41,476 50,076 - Breast & Cervical Cancer Control Program N/A 2B03355 - 8,125 - 8,125 - Healthy Mind Healthy Children N/A 2D25745 - 1,968 73,403 75,371 - Child Health N/A 2D25358 - 48,196 1,804 50,000 - General Communicable Disease Control N/A 2B14510 - 7,202 418,708 425,910 - HIV/STD State N/A 2B04536 - 11,300 644,834 656,134 - STD Drugs N/A 2B04601 - 46 - 46 - Communicable Disease Pandemic Recovery N/A 2B0249N - 121,269 - 121,269 - NC Family Planning Program N/A 2B25735 - 28,152 249,994 278,146 - Family Planning N/A 2B26021 - 14,056 125,016 139,072 - HMHC-Maternal Health N/A 2B15740 - 80,887 995,467 1,076,354 - Maternal Care N/A 2B15107 - 40,677 - 40,677 - Statewide Health Promotion N/A 2B15503 - 2,156 169 2,325 - Tuberculosis Control N/A 2B24551 - 627 33,907 34,534 - Tuberculosis Medical Service N/A 2B24554 - 1,033 - 1,033 - State Office of Child Fatality Prevention N/A 2B22911 - 1,470 99,025 100,495 - ARPA TSF Local Health Departments N/A 2BTS190 - 23,458 - 23,458 - Food and Lodging N/A 2B04752 - 32,119 348,388 380,507 - Total Division of Public Health - 532,764 3,478,801 4,011,565 - Total N.C. Department of Health and Human Services - 1,376,705 19,789,183 21,165,888 - N.C. DEPARTMENT OF PUBLIC INSTRUCTION Public School Building Capital Fund-Lottery Fund N/A - 3,001,577 - 3,001,577 - Total N.C. Department of Public Instruction -$ 3,001,577$ -$ 3,001,577$ -$ Continued on next page. N-24 507 Union County, North Carolina Schedule 69 Schedule of Expenditures of Federal and State Awards (Continued) For the Year Ended June 30, 2025 Federal State/Federal Assistance Pass-Through (Direct and Passed-through Listing Grantor's Pass-Through)State Local Total to Grantor/Pass Through Grantor/Program Title Number Number Expenditures Expenditures Expenditures Expenditures Subrecipients STATE AWARDS (CONTINUED): N.C. DEPARTMENT OF PUBLIC SAFETY Division of Juvenile Justice - Community Programs Section Administration N/A 490-11480 -$ 4,707$ -$ 4,707$ -$ Get Hired - Youth Employability Program N/A 590-23364 - 40,000 - 40,000$ 40,000 SHIFT Mentoring N/A 490-22339 - 133,000 - 133,000$ 133,000 D-A-S-H Counseling Services N/A 590-23493 - 146,593 - 146,593$ 146,593 Kids at Work Program N/A 49023573 - 93,800 - 93,800$ 93,800 Parenting Support N/A 490-23712 - 14,853 - 14,853$ - A.R.I.S.E.N/A - 58,398 - 58,398$ 58,398 Total Division of Juvenile Justice - Community Programs Section - 491,351 - 491,351 471,791 Total Department of Public Safety - 491,351 - 491,351 471,791 N.C. DEPARTMENT OF TRANSPORTATION Rural Operating Assistance Program (ROAP) ROAP Elderly and Disabled Transportation Assistance Program N/A DOT-16CL - 123,936 - 123,936 - ROAP Employment N/A DOT-16CL - 54,568 - 54,568 - ROAP RGP N/A DOT-16CL - 108,596 - 108,596 - Total N.C. Department of Transportation - 287,100 - 287,100 - N.C. DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES Division of Soil and Water Conservation: Streamflow Rehabilitation Assistance Program N/A 22-080-4143 - 28,617 - 28,617 - Total N.C. Department of Natural Resources and Cultural Resources - 28,617 - 28,617 - N.C. DEPARTMENT OF ADMINISTRATION Veteran's Service N/A - 18,289 - 18,289 - Total N.C. Department of Administration - 18,289 - 18,289 - N.C OFFICE OF STATE BUDGET MANAGEMENT State Directed Grants Veterinary Grant N/A 20891 - 21,619 - 21,619 - Sheriff Capital Infrastructure N/A 20892 - 21,124 - 21,124 - BARN N/A 20894 - 603,847 - 603,847 - Total N.C. Office of State Budget and Management - 646,590 - 646,590 - OTHER FINANCIAL ASSISTANCE Opioid Settlement Funds - 802,810 - 802,810 - Fan/Heat Program NA - 592 - 592 592 Total Other State Awards - 803,402 - 803,402 592 TOTAL STATE AWARDS - 7,055,169 19,789,183 26,844,352 472,383 TOTAL FEDERAL, STATE AND LOCAL AWARDS 53,072,379$ 8,538,104$ 34,622,456$ 96,232,939$ 1,229,986$ N-25 508 Union County, North Carolina Schedule of Expenditures of Federal and State Awards (continued) For the Year Ended June 30, 2025 Notes to the Schedule of Expenditures of Federal and State Financial Awards: 1.Basis of Presentation 2.Summary of Significant Accounting Policies 3. Schedule 69 Indirect Cost Rate The accompanying schedule of expenditures of federal and State awards (SEFSA) includes the federal and State grant activity of Union County under the programs of the federal government and the State of North Carolina for the year ended June 30, 2025. The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of Union County it is not intended to and does not present the financial position, changes in net position or cash flows of Union County. Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Union County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. N-26 509 Union County, North CarolinaAudit Executive Summary February 6, 2026 510 2 ►Client Service Team ►Results of the Audit ►Internal Control Communication ►Internal Control and Compliance ►Corrected and Uncorrected Misstatements ►Qualitative Aspects of Accounting Practices ►Independence Considerations ►Other Required Communications ►Other Matters ►Upcoming Financial Reporting Changes ►Local Government Commission Performance Indicators Agenda This information is intended solely for the use of the Board of County Commissioners charged with governance and, if appropriate, management of Union County and is not intended to be, and should not be, used by anyone other than these specified parties 511 3 Client Service Team Board of County Commissioners Daniel T. Gougherty Engagement Director Stephanie Rosensky Manager Chris Minneci Senior Scott Anderson Second Reviewer Robert Levesque Key Staff Steve Siegel Firm Technical Director 512 4 Results of the Audit Plan Perform Express Opinion Communicate We have audited the financial statements of Union County, North Carolina (the “County”) for the year ended June 30, 2025 in accordance with generally accepted auditing standards and Government Auditing Standards and have issued our report dated November 6, 2025. We have also audited the County’s compliance with the types of compliance requirements described in the OMB Compliance Supplement and the Audit Manual for Governmental Auditors in North Carolina that could have a direct and material effect on each of the County’s major federal and state programs for the year ended June 30, 2025. We have issued unmodified opinions on the financial statements on compliance related to the federal and state single audits completed in accordance the Uniform Grant Guidance and the State Single Audit Implementation Act. 513 5 Internal Control Communication In planning and performing our audit, we considered internal control over financial reporting (“internal control”) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements and on compliance with Uniform Guidance and the N.C. State Single Audit Implementation Act, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error or fraud may occur and not be detected by such controls. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. 514 6 A material weakness is a deficiency, or a combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the County’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Material Weakness Significant Deficiency We noted the deficiencies as finding 2025-001 that we believe to be a material weakness. Internal Control Communication 515 7 Internal Control and Compliance Single Audit (Grants) Tested Compliance with Grant Agreements Medicaid Cluster COVID-19: Coronavirus State and Local Fiscal Recovery Funds Community Development Block Grants (CDBG) Federal Transit Cluster Federal Major Programs Public School Building Capital Fund -Lottery Fund DSS Crosscutting Special Appropriations - BARN State Major Programs 516 Finding 2025-001 Program Name: Medical Assistance Federal Assistance Listing Number: 93.778 Compliance: 3 out of 60 samples where an individual was improperly determined to be eligible. This resulted in improper benefit payments of $18,734 being made by the State based on the County’s improper eligibility determinations. Control: 15 instances out of 60 program participants where the County did not remediate the errors identified within their internal review timely. Material Weakness and Nonmaterial Noncompliance – Eligibility Internal Control Communication Single Audit (Grants) 517 9 Restatement to increase beginning fund balance in the non-major governmental funds of $1,123,853 related to the Opioid Settlement MOA and reduction of current year revenue by the same amount. Restatement to increase beginning net position in the government-wide statements to record entire Opioid Settlement amount of $13,891,765 as receivable. These adjustments were required due to the change in revenue recognition from a non-exchange transaction to an exchange transaction. Corrected Misstatements Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Corrected and Uncorrected Misstatements 518 10 Overstatement of expenditures and accounts payable in the General Special Revenue Fund in the amount of $57,222. Uncorrected Misstatements Corrected and Uncorrected Misstatements 519 11 Significant Estimates Significant and Unusual Transactions Financial Statement Disclosures Related Party Relationships and Transactions Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the County are described in Note 1 to the financial statements. The County changed accounting policies related to compensated absences liability by adopting Governmental Accounting Standards Statement 101, Compensated Absences, implemented during fiscal year June 30, 2025. Qualitative Aspects of Accounting Practices 520 12 Significant Estimates Significant and Unusual Transactions Financial Statement Disclosures Related Party Relationships and Transactions As part of our audit, we evaluated the County’s identification of, accounting for, and disclosure of the County’s relationships and transactions with related parties as required by professional standards. We noted none of the following: •Related parties or related party relationships or transactions that were previously undisclosed to us; •Significant related party transactions that have not been approved in accordance with the County’s policies or procedures or for which exceptions to the County’s policies or procedures were granted; •Significant related party transactions that appeared to lack a business purpose; •Noncompliance with applicable laws or regulations prohibiting or restricting specific types of related party transactions; and •Difficulties in identifying the party that ultimately controls the County’s. Qualitative Aspects of Accounting Practices 521 13 Significant Estimates Significant and Unusual Transactions Financial Statement Disclosures Related Party Relationships and Transactions We noted no transactions entered into by the County during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. For purposes of this presentation, professional standards define significant unusual transactions as transactions that are outside the normal course of business for the County or that otherwise appear to be unusual due to their timing, size, or nature. We noted no significant unusual transactions during our audit. Qualitative Aspects of Accounting Practices 522 14 Significant Estimates Significant and Unusual Transactions Financial Statement Disclosures Related Party Relationships and Transactions Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: •Allowance for doubtful accounts •Depreciation expense (estimated useful lives of assets) •Fair value of investments •Pensions, OPEB, and IBNR liabilities, and related deferred outflows and inflows •Landfill liability •Lease and SBITA liabilities and receivables •Right-of-use assets Qualitative Aspects of Accounting Practices 523 15 Significant Estimates Significant and Unusual Transactions Financial Statement Disclosures Related Party Relationships and Transactions •Management’s estimate of the identified above estimates are based on the analysis of historical collection trends, estimated useful life of the asset, third party pricing, actuarial valuations, engineers estimates for closure and post closure costs and the County’s incremental borrowing rate and lease/SBITA terms. •We evaluated the key factors and assumptions used to develop these estimates in determining it is reasonable in relation to the financial statements taken as a whole. Qualitative Aspects of Accounting Practices 524 16 Significant Estimates Significant and Unusual Transactions Financial Statement Disclosures Related Party Relationships and Transactions The financial statement disclosures are neutral, consistent, and clear. Qualitative Aspects of Accounting Practices 525 17 Preparation of the Data Collection Form. For all nonattest services we perform, you are responsible for designating a competent employee to oversee the services, make any management decisions, perform any management functions related to the services, evaluate the adequacy of the services, and accept overall responsibility for the results of the services. We are not aware of any other circumstances or relationships that create threats to auditor independence. We are independent of the County and have met our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. Nonattest Services Independence Conclusion Independence Considerations 526 18 We encountered no significant difficulties in dealing with management in performing and completing our audit. Other Required Communications Difficulties Encountered Includes disagreements on a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report no such disagreements arose during the course of our audit. Disagreements with Management We noted no matters that are difficult or contentious for which the auditor consulted outside the engagement team. Auditor Consultations We have requested certain representations from management that are included in the management representation letter dated the date of our audit report. Management Representations 527 19 In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. To our knowledge, there were no such consultations with other accountants. Management Consultations We generally discuss a variety of matters, including the application of accounting principles and auditing standards with management each year. These discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Findings or Issues As of the date of this presentation, no fraud, illegal acts, or violations of laws and regulations noted. Fraud and Illegal Acts No events or conditions noted that indicate substantial doubt about the County’s ability to continue as a going concern. Going Concern Other Required Communications 528 20 Required Supplementary Information We applied certain limited procedures to the required supplementary information (“RSI”) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the other supplementary information which accompanies the financial statements, but which is not RSI. Supplementary Information With respect to the supplementary information accompanying the financial statements, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine the information complies with U.S. generally accepted accounting principles, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. Other Information Management is responsible for the other information included in the annual report. The other information comprises the introduction and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinion on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Other Matters 529 21 ►GASB Statement 103, Financial Reporting Model Improvements - 2026 ►GASB Statement 104, Disclosure of Certain Capital Assets - 2026 These standards will be effective for the County in the upcoming years and may have a significant impact on the County’s financial reporting. We would be happy to discuss with management the potential impacts on the County’s financial statements and how we may be able to assist in the implementation efforts Upcoming Financial Reporting Changes 530 Local Government Commission Performance Indicators Audit Report – Budgeted tax levy for the General Fund did not have more than 3% uncollected. Positive General Fund total fund balance. Effective pre-audit process to avoid pervasive budget violations. No late debt service payments or debt covenant compliance issues. No statutory violation within Annual Comprehensive Financial Report. 531 cbh.com About Cherry Bekaert “Cherry Bekaert” is the brand name under which Cherry Bekaert LLP and Cherry Bekaert Advisory LLC, independently owned entities, provide professional services in an alternative practice structure in accordance with applicable professional standards. Cherry Bekaert LLP is a licensed CPA firm that provides attest services, and Cherry Bekaert Advisory LLC and its subsidiary entities provide tax and advisory services. For more details, visit cbh.com/disclosure. This material has been prepared for general informational purposes only and is not intended to be relied upon as tax, accounting, or other professional advice. Before taking any action, you should consult a professional advisor familiar with your particular facts and circumstances. 23 Daniel T. Gougherty CPA Audit Director dgougherty@cbh.com Contacts Questions 532 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-120 Agenda Date:3/2/2026 TITLE:..title FY2026 Budget Transfers Reporting - 2nd Quarter INFORMATION CONTACT: Blake Hart, Budget & Grants Management, Assistant Director, 704-283-3674 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: Per section XV, XVI, XVII, XVIII, XIX, and XX of the FY 2026 Adopted Operating and Capital Budget Ordinance, management reports the following County Manager Budget Amendments (CMBA) made by the County Manager for the second quarter of fiscal year 2026. CMBA 8: To appropriate remaining balance of the McKinsey Opioid settlement funds from FY 2025 to FY 2026 To appropriate revenue and fund balance/retained earnings for outstanding contracts, purchase orders a available project/program balances for expenditures, projects and programs of fiscal year 2026. To be approved as provided in section XI of the FY 2026 Operating and Capital Budget Ordinance. CMBA 9: To appropriate the FY 2026 Longevity bonuses for all eligible employees in the General Fund, Water and Sewer, Solid Waste. Approval authority stated in Section XI of the FY 2026 Adopted Operating and Capital Budget Ordinance. CMBA 10: To transfer funds from Sheriff’s Office lapse salaries & Operating, as well as Sheriff’s Time in class and Cola budget to implement the Sheriff’s Office Salary increase. Approval authority stated in Section XI of the FY 2026 Adopted Operating and Capital Budget Ordinance. FINANCIAL IMPACT: None. Union County, NC Printed on 2/17/2026Page 1 of 1 powered by Legistar™533 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-121 Agenda Date:3/2/2026 TITLE:..title Tax Collector’s Departmental Report for January 2026 INFORMATION CONTACT: Kristen Foxworth, Tax Administration, Deputy Tax Administrator, 704-283-3591 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: This report reflects the totals of all tax transactions within the Tax Collector’s office for the month of January 2026 as required by NCGS 105-350(7). FINANCIAL IMPACT: None. Union County, NC Printed on 2/17/2026Page 1 of 1 powered by Legistar™534 Tax Administration | Revenue Division 500 North Main Street, Suite 119 Monroe, NC 28112 T 704-283-3848 unioncountync.gov Memorandum To: Board of County Commissioners Brian Matthews, County Manager Lynn West, Clerk to the Board From: Vann Harrell Tax Administrator Date: February 12, 2026 Re: Departmental Monthly Report The Tax Collector’s monthly/year to date collections report for the month ending January 30, 2026 is attached for your information and review. Should you desire additional information, I will provide that at your request. Attachment VH/JM 535 JANUARY 2026 PERCENTAGE FOR REGULAR TAX JANUARY 30, 2026 REGULAR TAX 2026 2025 2024 2023 2022 BEGINNING CHARGE - 274,849,835.71 237,274,187.58 226,207,334.16 217,096,914.73 TAX CHARGE PUBLIC UTILITIES CHARGE DISCOVERIES 53,812.41 NON DISCOVERIES 7,918.86 4,221.37 4,171.56 3,538.01 RELEASES (459.55) (8,656.29) (1,449.03) (1,451.90) (1,478.61) TOTAL CHARGE 53,352.86 274,849,098.28 237,276,959.92 226,210,053.82 217,098,974.13 BEGINNING COLLECTIONS - 222,507,728.50 237,088,535.51 226,116,184.79 217,036,412.29 COLLECTIONS 1,194.09 44,672,069.62 24,325.73 6,089.52 5,240.66 TOTAL COLLECTIONS 1,194.09 267,179,798.12 237,112,861.24 226,122,274.31 217,041,652.95 BALANCE OUTSTANDING 52,158.77 7,669,300.16 164,098.68 87,779.51 57,321.18 PERCENTAGE OF REGULAR 2.24%97.21%99.93%99.96%99.97% OVERALL CHARGED 53,352.86 274,849,098.28 237,276,959.92 226,210,053.82 217,098,974.13 OVERALL COLLECTED 1,194.09 267,179,798.12 237,112,861.24 226,122,274.31 217,041,652.95 OVERALL PERCENTAGE 2.24%97.21%99.93%99.96%99.97% 1 536 JANUARY 2026 PERCENTAGE FOR REGULAR TAX JANUARY 30, 2026 REGULAR TAX BEGINNING CHARGE TAX CHARGE PUBLIC UTILITIES CHARGE DISCOVERIES NON DISCOVERIES RELEASES TOTAL CHARGE BEGINNING COLLECTIONS COLLECTIONS TOTAL COLLECTIONS BALANCE OUTSTANDING PERCENTAGE OF REGULAR OVERALL CHARGED OVERALL COLLECTED OVERALL PERCENTAGE 2021 2020 2019 2018 208,195,025.87 192,181,155.30 186,540,147.30 180,717,811.44 (1,656.89) 208,193,368.98 192,181,155.30 186,540,147.30 180,717,811.44 208,144,472.59 192,112,312.36 186,443,804.57 180,660,608.22 (726.86) 533.05 516.55 670.05 208,143,745.73 192,112,845.41 186,444,321.12 180,661,278.27 49,623.25 68,309.89 95,826.18 56,533.17 99.98%99.96%99.95%99.97% 208,193,368.98 192,181,155.30 186,540,147.30 180,717,811.44 208,143,745.73 192,112,845.41 186,444,321.12 180,661,278.27 99.98%99.96%99.95%99.97% 2 537 JANUARY 2026 PERCENTAGE FOR REGULAR TAX JANUARY 30, 2026 REGULAR TAX BEGINNING CHARGE TAX CHARGE PUBLIC UTILITIES CHARGE DISCOVERIES NON DISCOVERIES RELEASES TOTAL CHARGE BEGINNING COLLECTIONS COLLECTIONS TOTAL COLLECTIONS BALANCE OUTSTANDING PERCENTAGE OF REGULAR OVERALL CHARGED OVERALL COLLECTED OVERALL PERCENTAGE 2017 2016 186,663,147.61 176,859,604.37 186,663,147.61 176,859,604.37 186,616,306.22 176,821,037.76 403.87 520.28 186,616,710.09 176,821,558.04 46,437.52 38,046.33 99.98%99.98% 186,663,147.61 176,859,604.37 186,616,710.09 176,821,558.04 99.98%99.98% 3 538 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-123 Agenda Date:3/2/2026 TITLE:..title Human Resources Reports for January 2026 INFORMATION CONTACT: Julie Broome, Human Resources, Director, 704-283-3869 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: These reports include all new hires, separations from service, and retirements for Union County Local Government for the month of January 2026. FINANCIAL IMPACT: None. Union County, NC Printed on 2/17/2026Page 1 of 1 powered by Legistar™539 Name 1/12/26 1/12/26 1/12/26 1/12/26 1/26/26 1/12/26 1/12/26 1/12/26 1/12/26 1/12/26 1/12/26 1/12/26 1/26/26 1/26/26 1/26/26 1/12/26 1/12/26 1/26/26 1/26/26 1/12/26 1/12/26 1/12/26 1/12/26 SOLID WASTE DANIEL P HELDT UTILITY SITE ATTENDANT PT UCW - ENGINEERING LIAM P MCNALLY ASSOCIATE ENGINEER DERRICK J THOMPSON DETENTION OFFICER JEREMY D WILLIAMS DETENTION OFFICER SHERIFF/JAIL/FACILITIES AVERY M MEDLIN ANIMAL CARE SPECIALIST ALEXANDER T RAINIER LIBRARY ASSOCIATE PT SHERIFF/JAIL/FAC 80.5 HRS CHARLES P D'APICE DETENTION OFFICER ISAIAH A MARTINEZ DETENTION OFFICER PUBLIC LIBRARY GRACE M JOYNER LIBRARY ASSOCIATE PT CARRIE M MILSTEAD LIBRARY SPECIALIST PT MICHELLE M NISKA ELIGIBILITY SPECIALIST TAMAYA A WILLIAMS SENIOR SOCIAL WORKER MALCOLM T MURRAY ADMINISTRATIVE PROF I PT ASHLEY F GATTISON SOCIAL WORKER JENNIFER M HARRINGTON ELIGIBILITY SPECIALIST HS - PUBLIC HEALTH JULYETH M BORJA CLINICAL ASSISTANT PT HS - SOCIAL SERVICES JENNIFER L BRUNO BEHAVIORAL HEALTH THERAPIST COOPERATIVE EXTENSION ROBERT K FUNDERBURK EVENT ASSISTANT PT ENVIRONMENTAL HEALTH LOGAN W BRADY ENVIRONMENTAL HEALTH SPEC MARY D MADDOX TELECOMMUNICATOR I CAROLYN M PEREZ MARILUZ TELECOMMUNICATOR I ANDREA J SPARGO TELECOMMUNICATOR I UNION COUNTY PERSONNEL REPORT REPORT OF NEW HIRES January 2026 Hire Date Position 911 COMMUNICATIONS SCOTT L HASKELL TELECOMMUNICATOR I Page 1 of 1 540 Name UCW - WATER & WASTEWATER OPS JONATHAN M STUMP 11/17/25 1/27/26 UTILITY TECHNICIAN I RETIREES GINA A HANEY 10/20/25 1/30/26 TRANSPORTATION DRIVER PT DERRICK J THOMPSON 1/26/26 1/28/26 DETENTION OFFICER SOLID WASTE TERAISA M TUCKER 6/21/21 1/9/26 UTILITY SITE ATTENDANT MATTHEW G BAUCOM 1/16/24 1/13/26 DETENTION OFFICER JOSHUA W BANKS 4/7/25 1/20/26 DETENTION OFFICER REGISTER OF DEEDS SARA P CAPONI 5/2/16 1/30/26 DEPUTY II - ROD SHERIFF/JAIL/FAC 80.5 HRS VALERIE A CISNEROS-ROMAN 5/17/25 1/28/26 LIFEGUARD - SEASONAL PARKS AND RECREATION KAYLEE G HINSON 9/7/23 1/10/26 OFFICE ATTENDANT - SEASONAL SANDRA L MCNEIL 5/14/25 1/12/26 HEAD LIFEGUARD - SEASONAL TAMAYA A WILLIAMS 1/12/26 1/28/26 SENIOR SOCIAL WORKER HS - TRANSPORTATION JOYCE A GROGAN 11/17/25 1/16/26 TRANSPORTATION DRIVER BOARD OF ELECTIONS JILLIAN K VINES 10/17/24 1/16/26 ONE STOP OFFICE SUPPORT HS - SOCIAL SERVICES SEPARATION FROM SERVICE 911 COMMUNICATIONS AMY N DAVIS 8/12/24 1/30/26 TELECOMMUNICATOR I MICHAEL S EVERETTE 1/7/19 1/30/26 DEPUTY SHERIFF PLANNING JAMES D KING 12/15/14 1/30/26 SENIOR PLANNER UNION COUNTY PERSONNEL REPORT REPORT OF RETIREES AND SEPARATIONS FROM SERVICE January 2026 Hire Date Separation Date Position SHERIFF/JAIL/FACILITIES Page 1 of 1 541 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-127 Agenda Date:3/2/2026 TITLE:..title Facilities Major Capital Projects Update - Quarterly Report INFORMATION CONTACT: Linda Whitaker, Facilities and Fleet Management, Assistant Director Design and Construction, 704- 420-2626 ACTION REQUESTED: None - Information Only. PRIOR BOARD ACTIONS: None. BACKGROUND: This is the quarterly major capital projects update for projects managed by the Facilities and Fleet Management Department. FINANCIAL IMPACT: None. Union County, NC Printed on 2/25/2026Page 1 of 1 powered by Legistar™542 Quarterly Facilities Capital Projects Update Major Capital (MC) March 2, 2026 543 Project Partners Development and financial responsibility for entry roads and other infrastructure Edifice CMAR 1 2 Funding Source 5 NCDA FP Grant2 500,000.00$ 1/29/2026 Notes:County has applied for a future NCDA FP Grant of $ 500,000.00 PreDesign Design Contracts/Bidding Permitting, Construction Closeout Schedule Breakdown 1,810,959.00$ 505,760.00$ Last Qtr 95% Construction Documents phase completed. Guaranteed Maximum Price (GMP) contract review and preparation. Next Qtr GMP Board Approval, Permitting, Commencing Construction Unique Schedule Impacts:Land Lease with Wingate University - Lease executed Business Park road and infrastructure development by Town of Wingate - Plans developed by October, 2025 Grant Award for kitchen equipment, cold storage, shelving/racks - Grant awarded State Grant Investment Earnings Jan 2024 - Mar 2024 Apr 2024 - Oct 2025 Nov 2025 - Jan 2026 Feb 2026 - Mar 2027 Mar 2027 - Mar 2028 Transfer from Facilities Capital 19,196.00$ Total Revenue $17,380,604 Project Budget Delta $519,535 Project Revenue Funding Source 7 Intergovernmental Revenue (Wingate) Funding Source 8 Funding Source 6 Soft Costs $965,921 Funding Source 3 Transfer from General Fund 476,243.00$ Construction $15,895,148 Funding Source 4 GoldenLEAF Grant1 1,000,000.00$ Project Total $16,861,069 Funding Source 2 UC/EDC Capital 7,447,087.00$ Providing $5,000,000 in funding Construction NC Cooperative Extension Management of day to day operations Budget Revenue Budget Breakdown Funding Source 1 State Appropriation 5,000,000.00$ Current Phase 15.0%6 Mnth Lag 3/1/2027 2%6%21,452 gsf $17,380,604Funding Source 9 Bond Interest Income 621,359.00$ Project Budget PM: Bruno $17,380,604 Town of Wingate Wingate University Land lease, curriculum development and sharing, scholarship commitment Project Name Project Description Capital Account Union County Food Innovation Center Design and construct a facility to support an incubator space for local food product development, production and packaging. The facility is planned to be between 15,000 to 30,000 gsf with key features including: dry storage, cold storage, commercial kitchens, food processing suites, wash stations, food packaging rooms, office space, food truck parking. 40080187 CPL Architect Progress to Completion Schedule Lead/Lag Est. Completion Date Funds Encumbered Expenses to Date Building Size Current Phase State of North Carolina 544 Responsible for daily operations of new facility Last Qtr Schematic Design phase completed, Schematic Design phase cost estimate completed. Next Qtr Design Development phase nearing completion, Design Development phase estimate and value management review will be in progress after layout approval. Unique Schedule Impacts:Site and long lead time packages to bid early. Layout configuration review by UC Leadership. PreDesign Design Contracts/Bidding Construction Closeout Schedule Breakdown Aug 2024 - Feb 2025 Feb 2025 - May 2026 May 2026 - Aug 2026 Sept 2026 - Oct 2027 Oct 2027 - Oct 2028 Future Funding Source 3 Project Contingency $217,307 Total Future Funding $0 Project Total $15,498,394 Future Funding Source 1 D/C Subtotal $14,980,677 Future Funding Source 2 Owner Reserves $300,410 Total Revenue $15,500,140 Furniture/Fixed Equipment $946,760 Construction Contingency $297,307 Funding Source 2 Design $865,260 Funding Source 3 Construction $12,871,350 Budget Revenue Budget Breakdown Funding Source 1 UC WATER Capital $15,500,140 Current Phase Building Size 10.0%8 Wks Lag 10/1/2027 6%3%20,142 gsf Progress to Completion Schedule Lead/Lag Est. Completion Date Funds Encumbered Expenses to Date Current Phase Edifice CMAR Design/Construction Documents Project Budget $15,500,140 UC Water Department Progressive Design Architect Project Name Project Description Capital Account UC Water Operation Center Expansion and Renovation Design and construct a facility to support UC Water growing needs. The project is proposed to be constructed on the premises of the current operations center in Monroe. The anticipated building size is approximately 30,000 gsf and will contain general offices for Administration, Engineering, Operations, Customer Service that includes customer drive-thru for various transactions and Warehouse space. In addition to this, a renovation of approximately 3,000 gsf of existing Ops Center. 60186019 Project Partners PM: Soto 02.02.2026 545 Responsible for daily operation of new facility Last Qtr Construction completed. Next Qtr Move-in scheduled. Unique Schedule Impacts:Furniture delivery PreDesign Design Contracts/Bidding Construction Closeout Schedule Breakdown Aug 2022 - Nov 2022 Nov 2022 - Apr 2024 Apr 2024 - Jan 2025 Feb 2025 - Nov 2025 Nov 2025 - Nov 2026 Future Funding Source 3 Project Contingency $0 Total Future Funding $0 Project Total $938,588 Future Funding Source 1 D/C Subtotal $938,588 Future Funding Source 2 Owner Reserves Total Revenue $950,000 Furniture/Fixed Equipment $17,451 Construction Contingency $78,221 Funding Source 2 Interest Income $100,000 Design $60,700 Funding Source 3 Event Ctr Support Fac $250,000 Construction $782,216 Budget Revenue Budget Breakdown Funding Source 1 UC Capital MC $600,000 Current Phase Building Size 100.0%0 Wks Lag 11/15/2025 8%92%3,588 gsf Progress to Completion Schedule Lead/Lag Est. Completion Date Funds Encumbered Expenses to Date Current Phase Rushing Contracting General Contractor Closeout/Warranty Project Budget $950,000 UC Parks and Recreation Creech & Associates Architect Project Name Project Description Capital Account UC Cane Creek Campground Store Design and Construction of a new building of approximately 1,300 SF that will serve as a general store for the Cane Creek Park Campground area. 40080100 Project Partners PM: Soto 02.02.2026 546 Project Partners Responsible for daily operations of new facility Last Qtr Construction Documents phase completed, begin Permitting process. Next Qtr Permitting completed, begin bidding process. Unique Schedule Impacts:Permitting process. New building location - coordination with utilities. Size and location of the current septic system. PreDesign Design Contracts/Bidding Construction Closeout Schedule Breakdown Feb 2025 - Jun 2025 Jun 2025 - Jan 2026 Feb 2026 - May 2026 June 2026 - Feb 2027 Feb 2027 - Feb 2028 Future Funding Source 3 Project Contingency $192,000 Total Future Funding $0 Project Total $3,262,300 Future Funding Source 1 D/C Subtotal $3,070,300 Future Funding Source 2 Owner Reserves Total Revenue $3,350,000 Furniture/Fixed Equipment $204,000 Construction Contingency $192,000 Funding Source 2 Design $174,300 Funding Source 3 Construction $2,500,000 Budget Revenue Budget Breakdown Funding Source 1 UC Solid Waste MC $3,350,000 Current Phase Building Size 15.0%0 Wks Lag 2/28/2027 1%99%6,000 gsf Progress to Completion Schedule Lead/Lag Est. Completion Date Funds Encumbered Expenses to Date Current Phase TBD General Contractor Design/Construction Documents Project Budget $3,577,000 UC Solid Waste McMillan Pazdan Smith Architect Project Name Project Description Capital Account Austin Chaney Operation Center Design and construct a facility to replace the existing office administrative building. The facility is planned to be a single story building between 5,000 to 6,000 gsf with key features including: nine offices, two showers, two bathrooms, one kitchenette area, one conference room, one MEP room, one storage room, one lobby for dirty entry and one lobby for clean entry. 61287000 PM: Soto 02.02.2026 547 Project Partners Historic tree protection advice Construction Document Complete, bidding Last Qtr Next Qtr Schematic/Design Development phase completed, Constrcution Documents started Unique Schedule Impacts:Coordinating construction with the congressmen's office. Coordinating HVAC & waterproofing to maintain occupancy Coordinating construction work and historic tree preservation PreDesign Design Contracts/Bidding Construction Closeout Schedule Breakdown Feb 2025 - May 2025 Apr 2025 - May 2026 May 2026 - Aug 2026 Aug 2026 - Jun 2027 Jun 2027 - Jun 2028 Total Future Funding $0 Project Total $1,725,000 Future Funding Source 2 Owner Reserves $209,730 Future Funding Source 3 Project Contingency $80,000 Construction Contingency $116,000 Future Funding Source 1 D/C Subtotal $1,435,270 Total Revenue $1,725,000 Furniture/Fixed Equipment $0 Funding Source 2 Design $199,270 Funding Source 3 Construction $1,120,000 Budget Revenue Budget Breakdown Funding Source 1 UC Capital MC $1,725,000 Current Phase Building Size 5.0%12 Wks Lag 6/1/2027 8%3%0 Progress to Completion Schedule Lead/Lag Est. Completion Date Funds Encumbered Expenses to Date Current Phase Walter Robbs Architect Design/Design Development TBD General Contractor Project Budget $1,725,000 UC Urban Forestry UC Historical Society Advisory only Project Name Project Description Capital Account Historic Courthouse - Phase 2 Design and construct envelope repairs to windows, doors foundations drainage, water infiltration into lower level, low slope roof replacement and structural reinforcement under HVAC units, portico roof repair/replacement, wraught iron repair. 40080125 PM: Bruno 02.02.2026 548 Project Partners Supplied $20M in grant funding CPL Architect Last Qtr Next Qtr Schematic Design complete, Design Development starts Design Development and Construction Documents complete, Bidding phase Unique Schedule Impacts: Early bid packages will bid in January 2026 with full construction package bidding in July 2026 Advance Planning Design Contracts/Bidding Construction Closeout DOT coordination with Hwy 74 driveway/entrance Future Funding Source 3 Project Contingency $0 Schedule Breakdown Jun 2025 - Aug 2025 Aug 2025 - May 2026 May 2026 - Jul 2026 Aug 2026 - Nov 2027 Nov 2027 - Nov 2028 Total Future Funding $0 Project Total $20,980,429 Construction Contingency $515,378 Future Funding Source 1 D/C Subtotal $20,603,916 Future Funding Source 2 Owner Reserves $376,513 Total Revenue $20,537,481 Furniture/Fixed Equipment $1,075,000 Funding Source 2 ME Operation Funds $537,481 Design $1,834,283 Funding Source 3 Construction $17,179,255 Budget Revenue Budget Breakdown Funding Source 1 State of NC Grant $20,000,000 Current Phase Building Size 8.0%2 Wks Lag 11/1/2027 8%3%15,100 sf Timmons Civil Progress to Completion Schedule Lead/Lag Est. Completion Date Funds Encumbered Expenses to Date Current Phase Design/Design Development Wharton-Smith CMAR Project Budget $20,537,481 State of NC UC Medical Examiner Responsible for operations Project Name Project Description Capital Account South Piedmont Regional Autopsy Center The project consists of constructing a new single-story, approximately 10,000-15,000 sf building in Wingate, NC to provide morgue and forensic pathology services to the residence of Union County as well as several surrounding Counties. The office will also be responsible for death investigations under certain circumstances and work with local, state and federal law enforcement agencies when necessary. The new facility will include autopsy stations, observation rooms, examination rooms, lab space biological processing equipment refrigeration space three to four offices, a small conference area, comprehensive ventilation and air conditioning and enhanced security. 40080222 10114420 PM: Whitaker 02.12.2026 549 A&E bi-parting slidding door install, speed gates and access control programming, glass enclosure install, inspections 1 2 Notes:demo complete in lobby restrooms Last Qtr Next Qtr Wall coverings completed, countertops installed, minor punchlist items worked on, lobby restrooms demo completed Unique Schedule Impacts:Temporarily relocating existing security desk and routing staff and visitor entrance to the ground floor during construction Offer visitors and Commissioners secure 1st floor access for Board meetings during construction PreDesign Design Contracts/Bidding Construction Closeout Schedule Breakdown May 2024 - Jan 2025 Jan 2025 - May 2025 July 2025 - Jan 2026 Jan 2026 - Jan 2027 Total Future Funding $0 Project Total $462,891 Future Funding Source 2 Owner Reserves Future Funding Source 3 Project Contingency $0 Construction Contingency $34,990 Future Funding Source 1 D/C Subtotal $462,891 Total Revenue $525,365 Furniture/Fixed Equipment $0 Funding Source 2 UC FRR $172,734 Design $38,261 Funding Source 3 UC Capital MC $254,631 Construction $389,640 Budget Revenue Budget Breakdown Funding Source 1 UC OC $98,000 Current Phase Building Size 90.0%0 Wks Lag 01.30.2026 24%76%0 Progress to Completion Schedule Lead/Lag Est. Completion Date Funds Encumbered Expenses to Date Current Phase Assa Abloy Equimpent Provider Closeout/Warranty UC Public Communications Project Budget Project Partners $525,365 Gensler Heartland Contracting General Contractor Project Name Project Description Capital Account UC Government Center First Floor Finishes and Lobby Renovation Project scope consists of renovating the Government Center's main entrance and lobby to offer a well organized entrance and exit scheme to better serve employees and the public, and includes security enhancements within a new security desk, visitor management system and the addition of security tunstiles. Adjacent spaces, the main corridor, commissioners conference room, kitchenette and board room will receive new wall and flooring finishes. 40080131, 40080069 and 40080190 PM: Simpson 02.13.2026 550 Union County, NC Staff Report Union County Government Center 500 North Main Street Monroe, North Carolina www.unioncountync.gov File #:26-103 Agenda Date:3/2/2026 TITLE:..title Union County Grants Management Update INFORMATION CONTACT: Jason May, Budget & Grants Management, Director, 704-286-3760 ACTION REQUESTED: None. PRIOR BOARD ACTIONS: None. BACKGROUND: Staff will provide an overview of existing grant activity, grants management practices, and discussion of next steps in establishing the Union County Budget and Grants Management Department. FINANCIAL IMPACT: None. Union County, NC Printed on 2/17/2026Page 1 of 1 powered by Legistar™551