On the agenda: Kings Mountain meeting — data center (Mar 24)
Past ⚠ Agenda Watch Kings Mountain, North Carolina · Tuesday, March 24, 2026 — 6 months ago
About this record
The published agenda for this March 24 meeting contains: "data center", "Data center", "Data Center". The meeting has passed; the record and its outcome live here permanently.
Check the agenda document for the meeting time.
The agenda, word for word
Government public record — the full text of the published document, archived August 14, 2026. Gold highlighting of key terms is ours, not the original’s. Read the original document ↗
Agenda for the City Council Regular Meeting
Tuesday, March 24, 2026 6:00 PM
Council Chambers at City Hall 101 West Gold Street Kings Mountain, NC 28086
1.
Call to Order and Determination of a Quorum - Robert C. Wagman, Mayor
2.
Invocation - Pastor John Houze, People's Baptist Chuch, Kings Mountain, NC. (Please stand for
Invocation and remain standing for Pledge of Allegiance)
3.
Pledge of Allegiance - Robert C. Wagman, Mayor
4.
Motion to adopt the proposed Agenda (Only emergency items shall be added to the agenda.
Emergency shall be defined and requested by the City Manager. Upon approval of the Mayor and City
Council the item will be added. Consent Items will be adopted with a single motion, second, and vote
unless a request for removal from the Consent agenda is heard from a Councilmember)
5.
6.
Special Presentations and Recognitions
A.
A Resolution Honoring the Kings Mountain High School Men's Basketball Team
- Mayor Robert Wagman
B.
Presentation of the Key to the City of Kings Mountain to Will Varner, NCHSAA
Wrestling State Champion - Mayor Robert Wagman
Citizen Recognition Persons wishing to appear before Council during this portion of the meeting are
required to sign up prior to the start of the meeting. In an effort to maintain order and decorum, we would
encourage speakers to be courteous and respectful while citizen input is heard. Please refrain from
profanity, inappropriate gestures, insults, personal attacks, or accusations. Citizens should not expect
Councilmembers to respond to their comments during the course of the meeting. If follow up is needed,
the Mayor, or presiding officer may ask the speaker to provide contact information to the City Clerk so
that Staff may assist. In an effort to allow for a fair allotment of time, each Speaker will be limited to
three (3) minutes. Based upon the number of people signed up to speak, Council may elect to adjust the
time limitations for all speakers or assign a time limit for the entire Citizen Recognition period.
7.
Mayor, Councilmember and City Manager Remarks
8.
Motion to Adopt the Following Consent Agenda:
A.
Adopt the minutes of the Regular Meetings of February 10, 2026, and February 24,
2026.
B.
Authorize the Mayor to enter into the Annual Audit Contract, on behalf of the City of
Kings Mountain, as required by the North Carolina Local Government Commission,
for the Fiscal Year Ending June 30, 2026, and authorize Jay Rhodes, Chairperson of
the Kings Mountain Tourism Development Authority to execute the same on behalf of
1
the authority.
C.
9.
Authorize the Mayor to enter into a Lake Use Agreement with Anglers Choice Marine
to host weekly Thursday Night Bass Tournaments at Moss Lake beginning April 2,
2026, through October 15, 2026, as well as two Saturday tournaments on July 11,
2026, and August 8, 2026.
Public Hearing
Persons wishing to appear before Council during this portion of the meeting are required to sign up for
the specific Public Hearing that they would like to give input prior to the start of the meeting. Speakers
will be called in the order in which they are signed up and may only provide comments that are directly
related to the subject matter for the specific Public Hearing. To avoid unnecessary repetition, individuals
supporting the same position should designate a spokesperson to represent the group. In an effort to
allow for a fair allotment of time, each speaker will be limited to three (3) minutes. If a Public Hearing is
well-attended, Council may elect to adjust the time limitations for all speakers signed up to speak at the
hearing.
10.
11.
A.
Consider a Text Amendment to the City of Kings Mountain Unified Development
Ordinance, Section 156.50.08 Performance Flex Standards - Henry Earle, Planning
Director.
B.
(Action on Item 9A) Motion to adopt an Ordinance amending Section 156.50.08 Performance Flex Standards of the City of Kings Mountain Unified Development
Ordinance.
C.
Case No. A-25-1: Consider a voluntary contiguous annexation for property located at
416 Dixon School Road and known as Cleveland County parcel 10968 - Henry Earle,
Planning Director.
D.
(Action on Item 9C) Motion to adopt an Ordinance extending the corporate limits of
the City of Kings Mountain to include Cleveland County parcel 59453, known as 416
Dixon School Road.
Regular Meeting
A.
Motion to adopt a Resolution accepting the Natural Gas Distribution Infrastructure
Safety and Modernization (NGDISM) Grant in the amount of $9,609,485.00 and
authorize the City Manager to execute the Grant Agreement. - David Warlick, Natural
Gas Director.
B.
Motion to approve a Budget Amendment of $350,000 in the General Fund to account
for reimbursements received, or anticipated to be received, related to various cost
reimbursement agreements. - Chris Costner, Assistant City Manager/Financial
Director.
C.
Discussion and possible action regarding a request for removal of property owned by
HB2K, LLC located on Gage Road from the City of Kings Mountain Extraterritorial
Jurisdiction - Todd Carpenter, City Manager.
Motion to Close the Regular Meeting and enter into a Closed Session for the purpose of
consultation with the City Attorney pursuant to N.C.G.S. 143-318.11 (a)(3).
2
12.
Closed Session
13.
Motion to close the Closed Session and re-enter the Regular Meeting.
14.
Possible action on items discussed during the Closed Session.
15.
Motion to Adjourn
The City of Kings Mountain would like to ensure that people with disabilities have the ability to access its meetings,
programs, and activities. Should you require assistance to participate in a meeting of the City of Kings Mountain City
Council, please contact the City Clerk at least 5 business days before the event.
3
STAFF REPORT
For the Regular Meeting Meeting of: March 24, 2026
DATE: March 24, 2026
TO: Regular Meeting
FROM: Karen Tucker, City Clerk
PREPARED BY: Karen Tucker
TITLE
Adopt the minutes of the Regular Meetings of February 10, 2026, and February 24, 2026.
PURPOSE:
Approve minutes of previous meetings so that they may be uploaded to the website and made available
to the public.
RECOMMENDATION:
CONSENT/STAND-ALONE Consent
ATTACHMENTS:
Regular Meeting 02102026.pdf
Regular Meeting 02242026.pdf
4
REGULAR MEETING OF FEBRUARY 10, 2026
The City of Kings Mountain, North Carolina met in Regular Meeting at 6:00 p.m. on Tuesday,
February 10, 2026 in the Council Chambers of City Hall.
Call to Order and Determination of a Quorum
Mayor Robert Wagman called the meeting to order.
The following Councilmembers were present: Tyler Fletcher, Heather Lemmond, Jimmy West,
Jay Rhodes, Shearra Miller and Scott Neisler. Councilmember Annie Thombs was absent.
Also present: Todd Carpenter, City Manager; Mickey Corry, City Attorney; Karen Tucker, City
Clerk; and Aisha Pierre-Louis, Deputy City Clerk.
Invocation
The Invocation was given by Rev. Robert Patrick, Boyce Memorial ARP Church, Kings
Mountain.
Pledge of Allegiance
Mayor Robert Wagman led the Pledge of Allegiance.
Motion to adopt the proposed Agenda
Upon Motion by Councilmember Jay Rhodes, seconded by Councilmember Jimmy West it was
voted unanimously to adopt the agenda, as proposed.
Citizen Recognition
The following citizens addressed City Council during Citizen Recognition:
Shirley Brutko, 504 Deerfield Drive
John Lemmond, 104 East Ridge Street
Jason Nail, 405 Crescent Hill Road
Mayor, Councilmember and City Manager Remarks
Councilmember Jay Rhodes commended City staff's work during the recent inclement weather
events.
Councilmember Scott Neisler addressed Council regarding the restructuring of the Cleveland
Association of Government Officials (CAGO).
Program and Project Updates
City of Kings Mountain 2024-2025 Annual Audit Presentation
5
Chris Costner, Asst. City Manager/Finance Director addressed Council regarding the audit
process and results. He stated that the audit will be placed on the City's website once it has
been formally approved by the Local Government Commission. He introduced Brandy
Fesperman, with Martin Starnes & Associates to deliver the 2025 annual audit presentation.
The City was issued an Unmodified Opinion, which is a clean opinion. There were no material
weaknesses or internal control deficiencies noted. There are two Performances Indicators on
Data Input Worksheets that will be addressed by Chris Costner.
Ms. Fesperman reviewed the following highlights with Council. A link to the presentation is
included with the minutes for reference:
General Fund Balance - This serves as a measure of the City's financial resources available.
The five classifications for governmental activity are Non-spendable, Restricted, Committed,
Assigned and Unassigned.
Fund Balance Position - General Fund (Available fund balance for 2025 is $12,921,129. In
2024 it was $11,940,139, so there is a $980,990 increase from the past year.)
Available Fund Balance as a Percent of Expenditures & Transfers Out - Current year for
Kings Mountain is 55.14%. Prior year as of 06/30/2024 was 63.88%. Peer group as of
06/30/2024 was 70.72%.)
General Fund Revenue Breakdown - Property Taxes (38%); Other Taxes and Licenses
(29%); Transfers In (5%); Sales and Services (12%); Debt Proceeds (5%); and Other Revenue
(11%) (Other revenue includes restricted intergovernmental (5%), permits and fees (2%),
miscellaneous (1%), and investments (3%).
General Fund Expenditure Breakdown - Public Safety (45%); General Government (12%);
Culture & Rec (15%); Other Expenditures (28%) (Other Expenditures includes transportation
(11%), environmental protection (8%), economic & physical development (3%), and debt
services (6%).
Debt Position - Outstanding debt as of 06/30/2025 was $28,247, 471. The legal debt margin is
$148,000,000.
Enterprise Funds - The Enterprise Funds include Water/Sewer, Electric, Gas and nonmajor
(Stormwater).
Mr. Costner addressed two Financial Performance Indicators, which require the City to prepare
and submit a response to the Local Government Commission. These involve the Water/Sewer
Fund (Capital Asset Condition Ratios) and the Electric Fund (Transfers Out). He also gave a
brief review of the requirement for the response letter regarding the performance indicator tab
for these items. This is being done to ensure that the City is compliant in communicating this
with the LGC.
Mr. Costner also directed Council's attention to the quarterly financial report which can be
found at the end of the agenda package.
COKM_2025 Audit Presentation
COKM_2025 Performance Indicators
Consent Agenda
6
Upon Motion by Councilmember Jay Rhodes, seconded by Councilmember Jimmy West it was
unanimously voted to adopt the following Consent Agenda:
8.A)
Adopt the Minutes of the Regular Meeting of December 9, 2025, and Council
Orientation of December 11, 2025.
8.B)
Adopt an Ordinance 26-06 amending Ordinance 26-05, Amending the Code of
Ordinance of the City of Kings Mountain to eliminate section "(5) Penalty."
Ordinance 26-06
8.C)
Make the following appointments and reappointment to the City of Kings Mountain
advisory boards and commissions: appoint Sherra Dunn to a vacant seat on the Patrick
Senior Center Advisory Board in the Class of 2027, term expiring June 30, 2027;
Appoint Ke’Shawn Strong to the vacant seat for Ward 3 on the Kings Mountain Parks
and Recreation Advisory Board, term expiring 12/31/2026; appoint Alexander King for
an initial term on the Kings Mountain ABC Board, term expiring 01/31/2029; reappoint
Ben Torres for a full term on the Kings Mountain ABC Board, term expiring
01/31/2029.
Public Hearing
Case No. Z-25-14: Consider an Amendment to the City of Kings Mountain Zoning Map
Changing Parcel 49416 from Suburban Residential (SR) to Light Industrial (LI)
Mayor Wagman opened the Public Hearing to consider an amendment to the City of Kings
Mountain zoning map changing parcel 49416 from Suburban Residential (SR) to Light
Industrial (LI), Case No. Z-25-14.
Henry Earle, Planning Director addressed Council regarding this matter. This property is
located on Gage Road and consists of approximately 78 acres. The current zoning district is
Suburban Residential (SR), which is the City's basic residential district, allowing for single
family dwellings, modular homes, townhomes, etc. and some civic uses like churches and
schools. The requested zoning district is Light Industrial, which permits warehousing and
storage or light metal fabrication and other things that don't generally bring about light and
noise pollution sometimes found with heavy industrial uses. The property is bounded on the
north by I-85 and Albemarle Corporation; on the east by Albemarle Corporation; to the south
by larger residential tracts and to the west by Kings Mountain Energy Center. There was a brief
review of the current zoning map for this area which reveals a swath of Light Industrial from
the south and Heavy Industrial to the north, which meet at this parcel. The proposed rezoning
map shows the continuation of the Light Industrial zoning district that is coming from the
south, if this request is approved. The Future Land Use Map shows this area as future AutoUrban (AU), with the southern end future Suburban (SR). The reason for this may be that this
property was multiple parcels before they were purchased and combined.
Planning staff supports the rezoning request because it aligns with existing industrial zoned
property on both sides along the interstate, and the request also corresponds with the northern
portion of the Future Land Use (FLU) map designation of future Auto Urban. Planning and
Zoning Board also voted unanimously to recommend approval of the request.
Mayor Wagman opened the floor for public input and there was none. He then closed the
Public Hearing.
Upon Motion by Councilmember Scott Neisler, seconded by Councilmember Tyler Fletcher, it
7
was voted unanimously to approve the rezoning request for Parcel 49416, located at 186 Gage
Road from Suburban Residential (SR) to Light Industrial (LI). The requested zoning district is
reasonable and is consistent with the Future Land Use Map designation of Future Auto-Urban.
(Ordinance 26-07)
Ordinance 26-07
Case No. Z-25-15: Consider an Amendment to the City of Kings Mountain Zoning Map
Changing Parcels 10007 and 62645 from Auto-Urban Commercial (AU) to Mixed Use
(MU)
Mayor Wagman opened the Public Hearing to consider an amendment to the City of Kings
Mountain Zoning Map changing parcels 10007 and 62645 from Auto-Urban Commercial (AU)
to Mixed Use (MU).
Brad Lagano, Senior Planner addressed Council regarding this matter. This property is located
on West Gold Street Ext. and consists of 4.03 acres. The current zoning district, Auto-Urban
Commercial, is a general business district primarily found along main corridors and busy
roads. The property is bounded on the north by retail and mixed use, to the east is commercial
being the Walmart plaza, and to the south and west there is residential. The interesting thing
about the mixed use in this situation is that on the west side of these properties are single
family homes, then to the east is a heavier commercial. The Mixed Use district is a hybrid
zoning district that mixes residential and commercial, and also some light industrial. This
would be a nice transition between the two land uses that are currently there. Mr. Lagano
reviewed the current zoning map which reflects the parcels to the north and east zoned AutoUrban, with some residential to the south. The Future Land Use Map designates the two
parcels as future Auto-Urban, which incorporates the Mixed Use classification, so if the request
is approved there would be no amendment to the FLUM.
Planning staff supports the rezoning request because it aligns with existing development around
the site and would serve as a transition zone between the residential uses to the west and
commercial uses to the east. It also corresponds with the Future Land Use Map designation of
future Auto Urban. Planning and Zoning Board also voted unanimously to recommend
approval of the request stating that the amendment was reasonable and consistent with
development in the area and provided a natural transition between residential and commercial
uses.
Mayor Wagman opened the floor for public input. The following individual signed up to
speak: Vernon Baumrind, 6631 Bunker Hill Circle, Charlotte, NC.
Mayor Wagman closed the Public Hearing.
Upon Motion by Councilmember Jay Rhodes, seconded by Councilmember Heather Lemmond
it was voted unanimously to approve the rezoning request for parcels 10007 and 62645, located
at 1000 West Gold Street Ext. from Auto-Urban Commercial (AU) to Mixed Use (MU). The
requested zoning change is reasonable and is consistent with the Future Land Use Map.
(Ordinance 26-08)
Ordinance 26-08
Regular Meeting
Adopt an Ordinance to demolish and remove the dilapidated dwelling located at 109
Waco Road
8
Clint Houser, Director of Inspections and Codes addressed Council regarding this matter.
Upon inspection of the interior and exterior of the house, it was determined that the home is
unfit for human habitation. He gave a brief overview of the violations, which include a nonconforming addition on the back of the house, which was never permitted or inspected. The
utilities were disconnected and the house was vacated in December due to unsafe and
unsanitary conditions. The owner of the property was ordered to obtain building permits and
make repairs to the house within a specified time, and to this date no permits have been
obtained and no repairs made. The owner applied for a permit in December, which was denied
due to the fact that state law requires a licensed general contractor to do the work. As a side
note, this property had over one hundred eighty police calls in 2025 alone. Staff is requesting
that an Ordinance be adopted to allow the Code Enforcement Officer to proceed with
demolition of this dwelling.
Mayor Wagman allowed Johnnie Mixon, Sr. and Johnnie Mixon, Jr., owners of the property to
address Council. They assured Council that they would repair the property and requested an
additional 90-day time period to repair.
Councilmember Jimmy West made a Motion to grant the owner 60 days to allow the owner of
the property to get his affairs in order, obtain permits and start on the work. Councilmember
Tyler Fletcher seconded this Motion. Prior to the voted being finalized, City Attorney Mickey
Corry asked as a point of order and to make sure that he understood that what Mr. West is
moving includes a 60-day extension for repairs or best effort to come into compliance with the
Minimum Housing Code and as a part of that motion, if that has not occurred, then is the Code
Enforcement Officer authorized to do the demolition?
Councilmember West clarified his Motion stating that "in 60 days, if these repairs have not
been completed, then the demolition can move forward." Mayor Wagman asked, for those
who have already cast their vote to specify if their vote still applied. All were in the affirmative
and the motion passed unanimously. (Ordinance 26-09)
Ordinance 26-09
Adopt an Ordinance to demolish and remove the dilapidated dwelling located at 822
Second Street
Clint Houser, Director of Inspections and Codes addressed Council regarding this matter. He
reviewed the current conditions of this house, which is in severe disrepair due to a tree falling
on the structure. The owners were served notice by certified mail, as well as posting an ad in
the newspaper. There was no response, so service by certified mail was attempted again, as
well as signage posted on the front door of the property with a Notice of Hearing and Order to
Repair. Staff has done well beyond what is required by statute to notify the owner. The Order
to Repair, which required building permits to be obtained and repairs to be made expired on
February 8th. There has been no response from the owner or permits pulled. Staff is requesting
that an Ordinance be adopted to allow the Code Enforcement Officer to move forward with
demolition. Mr. Houser confirmed that no one is living in the house.
Upon Motion by Councilmember Shearra Miller, seconded by Councilmember Jay Rhodes it
was voted unanimously to adopt an Ordinance to demolish and remove the dilapidated
dwelling located at 822 Second Street. (Ordinance 26-10)
Upon Motion by Councilmember Jay Rhodes, seconded by Councilmember Jimmy West it was
voted unanimously to close the Regular Meeting at 7:56 p.m. and enter into a Closed Session to
9
consult with the City Attorney regarding the City of Kings Mountain vs. Bullock and another
matter which is not in litigation at this time under N.C.G.S. 143-318.11(a)(3).
Ordinance 26-10
Closed Session
Upon Motion by Councilmember Jay Rhodes, seconded by Councilmember Jimmy West, it
was unanimously voted to close the Closed Session at 8:52 p.m. and re-enter the Regular
Meeting.
There was no action taken as a result of the Closed Session.
Motion to Adjourn
Upon Motion by Councilmember Shearra Miller, seconded by Councilmember Scott Neisler, it
was unanimously voted to adjourn at 8:53 p.m.
ATTEST:
_________________________________
Karen Tucker, City Clerk
BY: _________________________________
Robert C. Wagman, Mayor
10
REGULAR MEETING OF FEBRUARY 24, 2026
The City of Kings Mountain, North Carolina met in Regular Meeting at 6:00 p.m. on Tuesday,
February 24, 2026 in the Council Chambers of City Hall.
Call to Order and Determination of a Quorum
The following Councilmembers were present: Annie Thombs, Jimmy West, Shearra Miller, Jay
Rhodes, Heather Lemmond, Tyler Fletcher and Scott Neisler. Mayor Robert Wagman presided
over the meeting.
Also Present: Todd Carpenter, City Manager; Mickey Corry, City Attorney; Karen Tucker, City
Clerk and Aisha Pierre-Louis, Deputy City Clerk.
Invocation
The Invocation was given by Rev. Robert Patrick of Boyce Memorial ARP Church, Kings
Mountain, NC.
Pledge of Allegiance
The pledge of Allegiance was lead by Mayor Robert Wagman.
Motion to adopt the proposed Agenda
Upon Motion by Councilmember Jay Rhodes, seconded by Councilmember Jimmy West, it
was voted unanimously to adopt the proposed Agenda.
Citizen Recognition
The following citizens addressed City Council:
Jackson Colninger, 803 Gantt Street
John Lemmond, 104 East Ridge Street
Jackie Falls, 1015 Lake Montonia Road
Tim Sanders, 121 McGinnis Street
Michael Johnson, 105 Jamestown Court
John Heath Jr., 308 Waco Road.
Mayor, Councilmember and City Manager Remarks
Councilmember Heather Lemmond expressed her gratitude to the citizens for their feedback
and emphasized the importance of their input.
Councilmember Shearra Miller complemented Lemmond’s remarks, assuring that citizen
concerns are being heard and taken into consideration.
11
Councilmember Tyler Fletcher encouraged residents to keep voicing their concerns and stated
that he is always willing to meet and discuss any issues.
Consent Agenda
7.A)
Authorize the Mayor to enter into a Lake Use Agreement with Cleveland Masonic
Lodge No. 202 to host their 5th Annual Bass Fishing Tournament at Moss Lake on
Saturday, May 2, 2026.
Upon Motion by Councilmember Jay Rhodes, seconded by Councilmember Scott Neisler it
was voted unanimously to approve the following Consent Agenda:
Public Hearing
Mayor Wagman opened the Public Hearing to consider a moratorium on permitting new
data centers.
Henry Earl, Planning Director addressed Council regarding Arequest for a 182-day moratorium
on issuing permits for data centers within Kings Mountain. N.C.G.S. allow local governments
to impose moratorium, or pause a development type, in order to give the local government time
to research, plan and prepare to absorb the new use. Moratoriums are not permanent, cannot be
excessive, and can only be implemented for a specific purpose. Data centers have rapidly
evolved into massive processing centers used to support cloud commuting, big data, and AI
applications. The City has periodically received inquiries from developers for this type of
development. Currently, the City has zero standards relating to data centers outside of the
standards imposed on the zoning district at large. The City needs time to evaluate a few things
such as standards, which might include setbacks; screening and lighting; utilities including
electricity, gas, water and sewer; then consideration should be given to the City's ordinance.
Mr. Earle presented a 6-month timeline, which begins with this public hearing and ends with a
public hearing on August 25, 2026 at which time Council will be presented proposed
standards.
This moratorium would not apply to developments that have a valid permit for development;
have a site-specific vesting plan; or have a development agreement in place. New
developments may be submitted, but they will not be evaluated until the end of the
moratorium. There are many other places around the country who are facing this issue and
they are all stating the need for more time to evaluate.
North Carolina General Statute 160D-107(d) requires local governments answer four
statements detailing the necessity of the requested moratorium. Mr. Earle read these statements
into the record, as follows:
1. A statement of the problems or conditions necessitating the moratorium and what courses of
action, alternative to a moratorium, were considered by the local government and why those
courses of action were not deemed adequate. Data Centers have begun to dominate
development news around the United States. With the ubiquitousness of cell phones, tablets,
laptops, and emerging AI, larger and faster data centers are becoming a requirement to maintain
modern life. The City of Kings Mountain UDO, written in 2021, does not address data centers.
The potential for a data center project to be proposed in the city’s jurisdiction is extremely high
and the city needs to be prepared to address it. Other courses of action considered were to
begin working, at a staff level, on standards for data centers, but without a moratorium, they
could be proposed in the interim, and the city would be forced to permit them without
standards beyond the normal standards imposed upon the district. These were deemed
inadequate because this use has the potential to be highly impactful.
12
2. A statement of the development approvals subject to the moratorium and how a moratorium
on those approvals will address the problems or conditions leading to the imposition of the
moratorium. The sections of the UDO that will be subject to the moratorium are Section
156.30.02 Land Use Matrix, and Section 156.30.04 Limited Use Standards.
3. A date of termination of the moratorium and a statement setting forth why that duration is
reasonably necessary to address the problems or conditions leading to imposition of the
moratorium. The desired duration of the moratorium is 182 days, which will culminate at a
public hearing on August 25, 2026, where new text will be proposed to Council. This time
frame will give staff time to research, create standards, receive community input, work with the
Planning and Zoning Board, and bring a finished document of standards that will be both
practical and enforceable.
4. A statement of the actions, and the schedule for those actions, proposed to be taken by the
local government during the duration of the moratorium to address the problems or conditions
leading to the imposition of the moratorium. Action will be taken by staff to address the text
that requires attention. Staff will have five different planning and zoning board meetings to
work with the Board to refine the text. By the City Council meeting of August 25, 2026, staff
will have conducted the entirety of its review, made its proposed changes, gotten a
recommendation to the Planning and Zoning Board, and brought it before Council for final
approval.
The desire is to be smart about this development type. There is nothing inherently wrong with
data centers. What is concerning is that there are other properties nearby that don't seem to be
screened by this use. The use is quite large, and it is important to be thoughtful about the
impact something like this would be on the City and our citizens.
The Mayor opened the floor for public input regarding this request, with speakers including
Tommy Register of 1910 Three Lakes Road, Shelby, NC; John Lemmond 104 East Ridge
Street, Kings Mountain; Paul Spurrier signed up to speak but declined; and Will Quick of 150
Fayetteville Street, Raleigh, NC.
Following their remarks, Council discussed the issue, during which time Councilmember Scott
Neisler suggested waiting 30 days before implementing the moratorium, a view supported by
Councilmember Tyler Fletcher. Councilmember Thombs addressed her position stating that
she feels that Council does not have enough information to make an informed decision at this
time regarding the impact of data centers and her concern is the health and safety of the
citizens. Councilmember Shearra Miller expressed that if passed, putting the moratorium in
place is one of the most responsible decisions that Council has made. The information that
Council, staff and the citizens will receive in the coming months will assist in making an
informed decision. Councilmember Fletcher also expressed his concern that this may push a
project away that may not return and reiterated his desire that the vote on the moratorium be
pushed off for 30-days.
Mayor Wagman closed the public hearing.
Upon Motion by Councilmember Annie Thombs, seconded by Councilmember Heather
Lemmond, it was voted 5-2 to adopt Ordinance 26-11 enacting a 182-day moratorium on
permitting new data centers begin on February 24, 2026. Councilmembers Scott Neisler and
Tyler Fletcher cast the dissenting vote.
Ordinance 26-11
13
Regular Meeting
Adopt a Resolution directing the City Clerk to investigate the sufficiency of a Petition
received under N.C.G.S. 160A-31 requesting a voluntary contiguous annexation for
property located at 416 Dixon School Road.
Henry Earle, Planning Director addressed Council regarding the request. Mr. Earle explained
that the first step in the annexation process involves adopting a Resolution as per N.C.G.S.
160A-31, directing the City Clerk to review whether the petition for annexation is complete. A
petition has been received from Roadside Truck Plaza, Inc. for a 2.356-acre property at 416
Dixon School Road, which is contiguous to already annexed areas. The Clerk is expected to
issue a Certificate of Sufficiency at the March 10, 2026, Council meeting, with a public hearing
scheduled for March 24, 2026.
City Clerk, Karen Tucker, clarified that the initial step is for the Council to adopt a Resolution
authorizing an investigation into the validity of the petition. She stated that the Certificate of
Sufficiency will be presented at the March 10, 2026, meeting, as well as a Resolution
scheduling the Public Hearing for March 24, 2026.
City Attorney Mickey Corry emphasized that the primary purpose of this vote is to grant the
City Clerk the authority to proceed with assessing whether the petition is sufficient.
Upon Motion by Councilmember Scott Neisler, seconded by Councilmember Jay Rhodes it
was voted unanimously to adopt Resolution 26-01 directing the City Clerk to investigate the
sufficiency of a Petition received under N.C.G.S. 160A-31 requesting a voluntary contiguous
annexation for property located at 416 Dixon School Road.
Resolution 26-01
Approve a Budget Amendment to increase the Health Insurance Fund budget by $1.4
Million due to the receipt of stop-loss insurance coverage, revenue, related to large claims.
Chris Costner, Financial Director/Assistant City Manager addressed Council regarding a
proposed budget amendment in the amount of $1.4 million for the Health Insurance Fund. This
increase is due to the receipt of stop-loss insurance reimbursements resulting from large claims.
The City operates a self-insured health insurance fund with stop-loss coverage to mitigate the
impact of high-cost claims. Recent large claims exceeded the coverage limits, leading to
approximately $1.4 million in reimbursements from the insurance carrier this fiscal year.
Costner explained to accurately reflect this in the budget, an amendment is needed that
increases both revenue and expenses equally, with no impact on the Fund Balance. Since
medical claims costs exceeded projections, no alternative options are available.
Upon Motion by Councilmember Jay Rhodes, seconded by Councilmember Tyler Fletcher it
was voted unanimously approving a Budget Amendment to increase the Health Insurance Fund
budget by $1.4 Million due to the receipt of stop-loss insurance coverage, revenue, related to
large claims.
Motion to Adjourn
Upon Motion by Councilmember Heather Lemmond, second by Councilmember Shearra
Miller, it was voted unanimously to adjourn the meeting at 7:12 p.m.
14
ATTEST:
_________________________________
Karen Tucker, City Clerk
BY: _________________________________
Robert C. Wagman, Mayor
15
STAFF REPORT
For the Regular Meeting Meeting of: March 24, 2026
DATE: March 24, 2026
TO: Regular Meeting
FROM: Jana Williams, Assistant Finance Director
PREPARED BY: Jana Williams
TITLE
Authorize the Mayor to enter into the Annual Audit Contract, on behalf of the City of Kings
Mountain, as required by the North Carolina Local Government Commission, for the Fiscal Year
Ending June 30, 2026, and authorize Jay Rhodes, Chairperson of the Kings Mountain Tourism
Development Authority to execute the same on behalf of the authority.
PURPOSE:
The City is required by General Statutes to have an annual financial statement audit.
Attached is the standardized Local Government Commission (LGC) Audit Contract for the fiscal year
ending June 30, 2026. The contract requires Council approval.
Martin Starnes and Associates, CPA’s was selected as the City’s and TDA’s auditor based upon
qualifications, cost, and service history. Although we received a multi-year commitment at a fixed
agreed upon price, we still must sign an annual “Contract to Audit Accounts” as required by the Local
Government Commission.
BACKGROUND AND FINDINGS:
See purpose above. Again based upon cost, qualifications and service history staff recommends
continuing the relationship with our current firm.
16
FINANCIAL IMPACTS:
Audit fees are spread and shared across the various funds. For fiscal year ending June 30, 2026, cost
was established at $66,070 for the City and $3,800 for the KM TDA. Prior year costs were comparable.
ALTERNATIVES:
None. We are required by statute to have an annual audit and we have a fixed agreed-upon price for
fiscal year ending June 30, 2026, with Martin Starnes and Associates, our preferred vendor based upon
qualifications.
RECOMMENDATION:
It is the recommendation of the City Manager, along with the Finance Department, that the City Council
authorize and approve the annual audit contract as presented.
CONSENT/STAND-ALONE Consent
ATTACHMENTS:
City of Kings Mountain & TDA - 2026 Audit Contract.pdf
17
CONTRACT TO AUDIT ACCOUNTS
LGC-205)RUP$
The
of
Rev. /2
Governing Board
City Council
Primary Government Unit
City of Kings Mountain, NC
and
Discretely Presented Component Unit (DPCU) (if applicable)
Kings Mountain Tourism Development Authority
Primary Government Unit, together with DPCU (if applicable), hereinafter referred to as Governmental Unit(s)
and
Auditor Name
Martin Starnes & Associates, CPAs. P.A.
Auditor Address
730 13th Avenue Drive SE, Hickory NC 28602
Hereinafter referred to as Auditor
for
Fiscal Year Ending
06/30/26
'DWH$XGLW:LOO%H6XEPLWWHGWR/*&
12/31/26
Must be within VL[ months of FYE
hereby agree as follows:
ÐÓ
The Auditor shall audit all statements and disclosures required by ³U.S. $uditing6WDQGDUGV±$,&3$
&ODULILHG ´UHIHUUHGWRDVJHQHUDOO\DFFHSWHGDXGLWLQJstandards (GAAS) and additional required legal
statements and disclosures of all funds and/or divisions of theGovernmental Unit(s). The non-major combining,
and individual fund statements and schedules shall besubjected to the auditing procedures applied in the audit
of the basic financial statements and an opinion shallbe rendered in relation to (as applicable) the governmental
activities, the business-type activities, theaggregateDPCUs, each major governmental and enterprise fund,
and the aggregate remaining fundinformation (non-major government and enterprise funds, the internal service
fund type, and the fiduciary fundtypes).%XGJHWDU\FRPSDULVRQLQIRUPDWLRQVKDOOEHSUHSDUHGLQDFFRUGDQFHZLWK
DSSOLFDEOH*$6%VWDQGDUGV%XGJHWWRDFWXDOFRPSDULVRQVDWWKHOHYHORIWKHOHJDOO\DGRSWHGEXGJHWRUGLQDQFH
VKDOOEHSUHVHQWHGDVUHTXLUHGVXSSOHPHQWDU\LQIRUPDWLRQDQGVKDOOQRWEHLQFOXGHGLQWKHEDVLFILQDQFLDO
VWDWHPHQWV$Q\RWKHUEXGJHWDU\FRPSDULVRQLQIRUPDWLRQVKDOOEHSUHVHQWHGRQO\DVVXSSOHPHQWDU\LQIRUPDWLRQ
IRUIXQGVUHTXLUHGWREHEXGJHWHGXQGHU1&*6&KDSWHU$UWLFOH
$WDPLQLPXPWKH$XGLWRUVKDOOFRQGXFWWKHDXGLWDQGUHQGHUWKHUHSRUWLQDFFRUGDQFHZLWK*$$6,IWKH
*RYHUQPHQWDO8QLWH[SHQGHGRUPRUHLQFRPELQHG)HGHUDODQG6WDWHILQDQFLDODVVLVWDQFHGXULQJWKH
UHSRUWLQJSHULRGWKH$XGLWRUVKDOOSHUIRUPWKHDXGLWLQDFFRUGDQFHZLWK*HQHUDOO\$FFHSWHG*RYHUQPHQW
$XGLWLQJ6WDQGDUGV *$*$6 7KH*RYHUQPHQWDO8QLWLVVXEMHFWWRIHGHUDOVLQJOHDXGLWUHTXLUHPHQWVLQ
DFFRUGDQFHZLWK7LWOH86&RGHRI)HGHUDO5HJXODWLRQV3DUW8QLIRUP$GPLQLVWUDWLRQ5HTXLUHPHQWV&RVW
3ULQFLSOHVDQG$XGLW5HTXLUHPHQWVIRU)HGHUDO$ZDUGV6XESDUW) 8QLIRUP*XLGDQFH DQGWKH6WDWH6LQJOH
$XGLW,PSOHPHQWDWLRQ$FW&XUUHQWO\WKHWKUHVKROGLVIRUIHGHUDODQGVWDWHVLQJOHDXGLWVRUVXFKRWKHU
WKUHVKROGDVDSSOLFDEOHIRUWKHILVFDO\HDUXQGHUDXGLW7KLVDXGLWDQGDOODVVRFLDWHGDXGLWGRFXPHQWDWLRQPD\EH
VXEMHFWWRUHYLHZE\IHGHUDODQG6WDWHDJHQFLHVLQDFFRUGDQFHZLWKIHGHUDODQG6WDWHODZVLQFOXGLQJWKHVWDIIRI
WKH2IILFHRI6WDWH$XGLWRU 26$ DQGWKH/RFDO*RYHUQPHQW&RPPLVVLRQ /*& ,IWKHDXGLWUHTXLUHVDIHGHUDO
VLQJOHDXGLWLQDFFRUGDQFHZLWKWKH8QLIRUP*XLGDQFH WKH$XGLWRUDQG*RYHUQPHQWDO8QLW V VKRXOG
GLVFXVVLQDGYDQFHRIWKHH[HFXWLRQRIWKLVFRQWUDFWWKHUHVSRQVLELOLW\IRUVXEPLVVLRQRIWKHDXGLWDQGWKH
DFFRPSDQ\LQJGDWDFROOHFWLRQIRUP IRUP6))$& WRWKH)HGHUDO$XGLW&OHDULQJKRXVHDVUHTXLUHGXQGHUWKH
8QLIRUP*XLGDQFH WRHQVXUHSURSHUVXEPLVVLRQ
,IWKHDXGLWDQG$XGLWRUFRPPXQLFDWLRQDUHIRXQGLQWKLVUHYLHZWREHVXEVWDQGDUGWKHUHVXOWVRIWKHUHYLHZPD\
EHIRUZDUGHGWRWKH1RUWK&DUROLQD6WDWH%RDUGRI&3$([DPLQHUV 1&6WDWH%RDUG
Page 1
18
LGC-205)RUP$
CONTRACT TO AUDIT ACCOUNTS
Rev. /20
If an entity is determined to be a component of another government as defined by the group audit
standards, the entity’s auditor shall make a good faith effort to comply in a timely manner with the requests of
the group auditor in accordance with AU-6 §600.41 - §600.42.
This contract contemplates an unmodified opinion being rendered. If during the process of conducting
the audit, the Auditor determines that it will not be possible to render an unmodified opinion on the financial
statements of the unit, the Auditor shall contact the LGC 6taff to discuss the circumstances leading to that
conclusion as soon as is practical and before the final report is issued. The audit shall include such tests of the
accounting records and such other auditing procedures as are considered by the Auditor to be necessary inthe
circumstances. Any limitations or restrictions in scope which would lead to a qualification should be fully
explained in an attachment to this contract.
If this audit engagement is subject to the standards for audit as defined in Government Auditing
Standards 201 revisionRUVXEVHTXHQWUHYLVLRQVDVDSSOLFDEOH issued by the Comptroller General of the
United States, then by accepting thisengagement, the Auditor warrants that heRUshe has met the
requirementsfor a peer review and continuingeducation as specified in Government Auditing Standards. The
Auditor agreesto provide a copy of the mostrecent peer review report to the Governmental Unit(s) and WRthe
Secretary of theLGC prior to the execution of anaudit contract. Subsequent submissions of the report are
required only uponreport expiration or upon WKH$uditor’sreceipt of an updated peer review report. If the audit
firm receiveV a peerreview rating other than pass, theAuditor shall not contract with the Governmental Unit(s)
without firstcontacting the Secretary of the LGC for apeer review analysis that may result in additional
contractualrequirements.
If the audit engagement is not subject to Government AXGLWLQJ Standards or if financial statements are not
prepared in accordance with U.S. generally accepted accounting principles (GAAP) and fail to include all
disclosures required by GAAP, the Auditor shall provide an explanation as to why in an attachment to this
contract or in an amendment.
It is agreed that time is of the essence in this contract. All audits are to be performed and the report of
audit submitted to LGC 6Waff within VL[ months of fiscal year end. $WWKHWLPHRIWKHH[HFXWLRQRIWKLVFRQWUDFWLI
WKHSDUWLHVNQRZWKDWWKHDQWLFLSDWHGVXEPLVVLRQGDWHRIWKHDXGLWH[FHHGVVL[PRQWKVDIWHUILVFDO\HDUHQGD
ZULWWHQH[SODQDWLRQVKDOOEHSURYLGHGWRWKH6HFUHWDU\RIWKH/*&RQWKLVFRQWUDFWIRUP VHHWKHVSDFHSURYLGHG
RQ3DJH If it becomes necessary to amend thHDXGLWIHHRUWKHGDWHWKDWWKHDXGLWUHSRUWZLOOEHVXEPLWWHGWR
WKH/*&, an amended contract along with a writtenexplanation of the FKDQJH shall be submitted tothe
Secretary of the LGC for approval.
,WLVDJUHHGWKDW*$$6LQFOXGHDUHYLHZRIWKH*RYHUQPHQWDO8QLW¶V 8QLWV¶ V\VWHPVRILQWHUQDOFRQWURO
DQGDFFRXQWLQJDVWKH\UHODWHWRDFFRXQWDELOLW\RIIXQGVDQGDGKHUHQFHWREXGJHWDQGODZUHTXLUHPHQWV
DSSOLFDEOHWKHUHWRWKDWWKH$XGLWRUVKDOOPDNHDZULWWHQUHSRUWZKLFKPD\RUPD\QRWEHDSDUWRIWKHZULWWHQ
UHSRUWRIDXGLWWRWKH*RYHUQLQJ%RDUGVHWWLQJIRUWKWKH$XGLWRU VILQGLQJVWRJHWKHUZLWKKLVRUKHU
UHFRPPHQGDWLRQVIRULPSURYHPHQW7KDWZULWWHQUHSRUWVKDOOLQFOXGHDOOPDWWHUVGHWHUPLQHGWREH³VLJQLILFDQW
GHILFLHQFLHVDQGPDWHULDOZHDNQHVVHV´LQDFFRUGDQFHZLWK$8&³&RPPXQLFDWLQJ,QWHUQDO&RQWURO5HODWHG
0DWWHUV,GHQWLILHGLQDQ$XGLW´RI*$$67KH$XGLWRUVKDOOILOHDFRS\RIWKDWUHSRUWZLWKWKH6HFUHWDU\RIWKH/*&
)RU*$$6RU*RYHUQPHQW$XGLWLQJ6WDQGDUGVDXGLWVLIDQ$XGLWRULVVXHVDQ$8&UHSRUW³$XGLWRU V
&RPPXQLFDWLRQ:LWK7KRVH&KDUJHG:LWK*RYHUQDQFH´FRPPRQO\UHIHUUHGWRDVD³*RYHUQDQFH/HWWHU´/*&
VWDIIGRHVQRWUHTXLUHWKHUHSRUWWREHVXEPLWWHGXQOHVVWKH$XGLWRUFLWHVVLJQLILFDQWILQGLQJVRULVVXHVIURPWKH
DXGLWDVGHILQHGLQ$8&SDUDJUDSKV7KLVZRXOGLQFOXGHLVVXHVVXFKDVGLIILFXOWLHVHQFRXQWHUHG
GXULQJWKHDXGLWVLJQLILFDQWRUXQXVXDOWUDQVDFWLRQVXQFRUUHFWHGPLVVWDWHPHQWVPDWWHUVWKDWDUHGLIILFXOWRU
FRQWHQWLRXVIRUZKLFKWKH$XGLWRUFRQVXOWHGRXWVLGHWKHHQJDJHPHQWWHDPDQGLQWKH$XGLWRU¶VMXGJPHQWDUH
VLJQLILFDQWDQGUHOHYDQWWRWKRVHFKDUJHGZLWKJRYHUQDQFHDQGRWKHUILQGLQJVRULVVXHVWKDWWKH$XGLWRUEHOLHYHV
DUHVLJQLILFDQWDQGUHOHYDQW,IPDWWHUVLGHQWLILHGGXULQJWKHDXGLWZHUHUHTXLUHGWREHUHSRUWHGDVGHVFULEHGLQ
$8&SDUDJUDSKVDQGZHUHFRPPXQLFDWHGLQDPHWKRGRWKHUWKDQDQ$8&OHWWHUWKHZULWWHQ
GRFXPHQWDWLRQPXVWEHVXEPLWWHG
Page
19
LGC-205)RUP$
CONTRACT TO AUDIT ACCOUNTS
Rev. /20
$OOORFDOJRYHUQPHQWDQGSXEOLFDXWKRULW\FRQWUDFWVIRUDXGLWRUDXGLWUHODWHGZRUNUHTXLUHWKH
DSSURYDORIWKH6HFUHWDU\RIWKH/*&7KLVLQFOXGHVDQQXDORUVSHFLDODXGLWVDJUHHGXSRQSURFHGXUHV
UHODWHGWRLQWHUQDOFRQWUROVERRNNHHSLQJRURWKHUDVVLVWDQFHQHFHVVDU\WRSUHSDUHWKH*RYHUQPHQWDO8QLW V
UHFRUGVIRUDXGLWILQDQFLDOVWDWHPHQWSUHSDUDWLRQDQ\ILQDQFHUHODWHGLQYHVWLJDWLRQVRUDQ\RWKHUDXGLWUHODWHG
ZRUNLQWKH6WDWHRI1RUWK&DUROLQD$SSURYDOLVDOVRUHTXLUHGIRUWKH$OWHUQDWLYH&RPSOLDQFH([DPLQDWLRQ
(QJDJHPHQWIRUDXGLWLQJWKH&RURQDYLUXV6WDWHDQG/RFDO)LVFDO5HFRYHU\)XQGV
H[SHQGLWXUHVDVDOORZHGE\867UHDVXU\$SSURYDOLVQRWUHTXLUHGRQDXGLWFRQWUDFWVDQGLQYRLFHVIRU
V\VWHPLPSURYHPHQWVDQGVLPLODUVHUYLFHVRIDQRQDXGLWLQJQDWXUH
,QYRLFHVIRUVHUYLFHVUHQGHUHGXQGHUWKHVHFRQWUDFWVVKDOOQRWEHSDLGE\WKH*RYHUQPHQWDO8QLW V XQWLO
WKHLQYRLFHKDVEHHQDSSURYHGE\WKH6HFUHWDU\RIWKH/*&7KLVDOVRLQFOXGHVDQ\SURJUHVVELOOLQJV
>*6DQG&@$OOLQYRLFHVIRUDXGLWZRUNVKDOOEHVXEPLWWHGLQ3')IRUPDWWRWKH6HFUHWDU\
RIWKH/*&IRUDSSURYDO7KHLQYRLFHPDUNHG DSSURYHG ZLWKDSSURYDOGDWHVKDOOEHUHWXUQHGWRWKH$XGLWRU
WRSUHVHQWWRWKH*RYHUQPHQWDO8QLW V IRUSD\PHQW7KLVSDUDJUDSKLVQRWDSSOLFDEOHWRFRQWUDFWVIRUDXGLWVRI
KRVSLWDOV
,QFRQVLGHUDWLRQRIWKHVDWLVIDFWRU\SHUIRUPDQFHRIWKHSURYLVLRQVRIWKLVFRQWUDFWWKH*RYHUQPHQWDO
8QLW V VKDOOSD\WRWKH$XGLWRUXSRQDSSURYDOE\WKH6HFUHWDU\RIWKH/*&LIUHTXLUHGWKHIHHZKLFKLQFOXGHV
DQ\FRVWVWKH$XGLWRUPD\LQFXUIURPZRUNSDSHURUSHHUUHYLHZVRUDQ\RWKHUTXDOLW\DVVXUDQFHSURJUDP
UHTXLUHGE\WKLUGSDUWLHV IHGHUDODQGVWDWHJUDQtRUDQGRYHUVLJKW agencies or other organizations)
as required under the Federal 6LQJOH$XGLW$FWand WKHState Single Audit Act. This does not include fees for
any pre-issuancereviews that may be required by the 1RUWK&DUROLQD Association of &HUWLILHG3XEOLF
$FFRXQWDQWV (NCACPA) Peer Review Committee or 1RUWK&DUROLQDStateBoard of CPA Examiners (see
3DUDJUDSK 13).
If the Governmental Unit(s) has/have outstanding revenue bonds, the Auditor shall submit to LGC 6taff,
either in the notes to the audited financial statements or as a separate report, a calculation demonstrating
compliance with the revenue bond rate covenant. Additionally, the Auditor shall submit to LGC 6taff
simultaneously with the Governmental Unit’s (Units’) audited financial statements any other bond compliance
statements or additional reports required by the authorizing bond documents, unless otherwise specified in the
bond documents.
After completing the audit, the Auditor shall submit to the Governing Board a written report of audit.This
report shall include, but not be limited to, the following information: (a) Management’s Discussion andAnalysis,
(b) the financial statements and notes of the Governmental Unit(s) and all of its component unitsprepared in
accordance with GAAP, (c) supplementary information requested by the Governmental Unit(s) orrequired for full
disclosure under the law, and (d) the Auditor’s opinion on the material presented. The Auditorshall furnish the
required number of copies of the report of audit to the Governing Board upon completion.
IIWKHDXGLWILUPLVUHTXLUHGE\WKH6HFUHWDU\RIWKH/RFDO*RYHUQPHQW&RPPLVVLRQWRREWDLQDSUH
LVVXDQFHUHYLHZRUWDNHFRUUHFWLYHDFWLRQDVDUHVXOWRISHHUUHYLHZILQGLQJVRUTXDOLW\FRQWUROGHILFLHQFLHVVXFK
FRUUHFWLYHDFWLRQVKDOOEHFRQVLVWHQWZLWKWKHDXWKRULW\DQGUHTXLUHPHQWVRIWKH1RUWK&DUROLQD6WDWH%RDUGRI
&HUWLILHG3XEOLF$FFRXQWDQW([DPLQHUVWKH$,&3$3HHU5HYLHZ3URJUDPDQGHVWDEOLVKHG/RFDO*RYHUQPHQW
&RPPLVVLRQSUDFWLFHLQFOXGLQJWKHXVHRIUHSRUWDGGHQGDRURWKHUUHPHGLDOPHDVXUHVDVDSSURSULDWH
3DJH
20
LGC-205)RUP$
CONTRACT TO AUDIT ACCOUNTS
Rev. 20
,QDFFRUGDQFHZLWK*6WKH)LQDQFH2IILFHURIWKH8QLWLVUHVSRQVLEOHIRUILOLQJWKHDXGLWHG
ILQDQFLDOVWDWHPHQWVZLWKWKH6HFUHWDU\RIWKH/RFDO*RYHUQPHQW&RPPLVVLRQ
7KH$XGLWRUPD\XSORDGWKHDXGLWUHSRUWDQGUHODWHGGRFXPHQWVWKURXJKWKH/*&¶VHOHFWURQLFVXEPLVVLRQ
V\VWHPKRZHYHUVXEPLVVLRQVKDOOQRWEHGHHPHGFRPSOHWHXQWLOWKH)LQDQFH2IILFHUKDVUHYLHZHGDQGFHUWLILHG
WKHVXEPLVVLRQ
7KH$XGLWRU)LQDQFH2IILFHURWKHU8QLWVWDIIPHPEHUGHVLJQDWHGE\WKH)LQDQFH2IILFHURUDWKLUGSDUW\
DSSURYHGE\WKH8QLWPD\HQWHUDOO'DWD,QSXW5HSRUWLQIRUPDWLRQH[FHSWWKHLQIRUPDWLRQRQWKH³WUDQVPLWWDOGRF
LQIR´WDE7KH³WUDQVPLWWDOGRFLQIR´WDEPXVWEHFRPSOHWHGE\WKH$XGLWRU
7KH)LQDQFH2IILFHUVKDOOUHYLHZDSSURYHDQGFHUWLI\WKHDFFXUDF\DQGFRPSOHWHQHVVRIWKH'DWD,QSXW5HSRUW
',5 LQWKH/*&¶V/2*26V\VWHPSULRUWR/*&UHYLHZUHJDUGOHVVRIZKHWKHUWKH',5LVSUHSDUHGE\WKH
$XGLWRURUWKH8QLW
)LQDQFH2IILFHUFHUWLILFDWLRQLVUHTXLUHGIRUDQ\FRUUHFWHGRUUHYLVHGVXEPLVVLRQV
)LQDQFH2IILFHUFHUWLILFDWLRQRIWKH',5VKDOOEHFRPSOHWHGLQDWLPHO\PDQQHUIROORZLQJQRWLILFDWLRQWKDWWKH',5
LVUHDG\IRUUHYLHZDQGZLWKLQWLPHIUDPHVSUHVFULEHGE\WKH/*&)DLOXUHWRFRPSOHWHFHUWLILFDWLRQLQDWLPHO\
PDQQHUPD\UHVXOWLQWKHDXGLWEHLQJFRQVLGHUHGODWHGXHWRXQLWDFWLRQUDWKHUWKDQDXGLWRUSHUIRUPDQFH
7KH$XGLWRUVKDOOFRQGXFWWKHDXGLWLQDFFRUGDQFHZLWKJHQHUDOO\DFFHSWHGDXGLWLQJVWDQGDUGVDQGVKDOOHQVXUH
WKDWWKHILQDQFLDOVWDWHPHQWVDUHSUHSDUHGLQDFFRUGDQFHZLWKJHQHUDOO\DFFHSWHGDFFRXQWLQJSULQFLSOHVDVRIWKH
ILVFDO\HDUHQG%XGJHWWRDFWXDOFRPSDULVRQVDWWKHOHYHORIWKHOHJDOO\DGRSWHGEXGJHWRUGLQDQFHVKDOOEH
SUHVHQWHGLQUHTXLUHGVXSSOHPHQWDU\LQIRUPDWLRQVHSDUDWHIURPWKHEDVLFILQDQFLDOVWDWHPHQWVDQGVKDOOQRWEH
LQFOXGHGLQWKHDXGLWRSLQLRQ7KH$XGLWRUVKDOOFRQILUPWKDWVXFKLQIRUPDWLRQUHFRQFLOHVWRWKHILQDQFLDO
VWDWHPHQWVDQGLVFRQVLVWHQWZLWKDSSOLFDEOHDFFRXQWLQJJXLGDQFHDQGDQ\/*&UHSRUWLQJUHTXLUHPHQWV
7KH)LQDQFH2IILFHUVKDOOFHUWLI\LQDWLPHO\PDQQHUWKDWDOOGDWDLQSXWWHGLQ/2*26XVHGIRUSUHSDUDWLRQRIWKH
ILQDQFLDOVWDWHPHQWVDQGUHTXLUHGVXSSOHPHQWDU\LQIRUPDWLRQLVFRPSOHWHDQGDFFXUDWH
)RUDXGLWVRIXQLWVRWKHUWKDQKRVSLWDOVWKHDXGLWUHSRUWVKRXOGEHVXEPLWWHGZKHQ RUSULRUWR VXEPLWWLQJWKH
ILQDOLQYRLFHIRUVHUYLFHVUHQGHUHG7KHUHSRUWRIDXGLWDVILOHGZLWKWKH6HFUHWDU\RIWKH/*&EHFRPHVDPDWWHU
RISXEOLFUHFRUGIRULQVSHFWLRQUHYLHZDQGFRS\LQWKHRIILFHVRIWKH/*&E\DQ\LQWHUHVWHGSDUWLHV$Q\
VXEVHTXHQWUHYLVLRQVWRWKHVHUHSRUWVVKDOOEHVHQWWRWKH6HFUHWDU\RIWKH/*&7KHVHDXGLWHGILQDQFLDO
VWDWHPHQWVH[FOXGLQJWKH$XGLWRUV¶RSLQLRQPD\EHXVHGLQWKHSUHSDUDWLRQRIRIILFLDOVWDWHPHQWVIRUGHEW
RIIHULQJVE\PXQLFLSDOERQGUDWLQJVHUYLFHVWRIXOILOOVHFRQGDU\PDUNHWGLVFORVXUHUHTXLUHPHQWVRIWKH6HFXULWLHV
DQG([FKDQJH&RPPLVVLRQDQGIRURWKHUODZIXOSXUSRVHVRIWKH*RYHUQPHQWDO8QLW V ZLWKRXWUHTXLULQJFRQVHQW
RIWKH$XGLWRU,IWKH/*&6WDIIGHWHUPLQHVWKDWFRUUHFWLRQVQHHGWREHPDGHWRWKH*RYHUQPHQWDO8QLW¶V 8QLWV¶
ILQDQFLDOVWDWHPHQWVDQGRUWKHFRPSOLDQFHVHFWLRQWKRVHFRUUHFWLRQVVKDOOEHSURYLGHGZLWKLQWKUHHEXVLQHVV
GD\VRIQRWLILFDWLRQXQOHVVDQRWKHUGHDGOLQHLVDJUHHGWRE\/*&6WDII
Page 4
21
LGC-205)RUP$
CONTRACT TO AUDIT ACCOUNTS
Rev. /20
6KRXOGFLUFXPVWDQFHVGLVFORVHGE\WKHDXGLWFDOOIRUDPRUHGHWDLOHGLQYHVWLJDWLRQE\WKH$XGLWRUWKDQ
QHFHVVDU\XQGHURUGLQDU\FLUFXPVWDQFHVWKH$XGLWRUVKDOOLQIRUPWKH*RYHUQLQJ%RDUGLQZULWLQJRIWKHQHHGIRU
VXFKDGGLWLRQDOLQYHVWLJDWLRQDQGWKHDGGLWLRQDOFRPSHQVDWLRQUHTXLUHGWKHUHIRUH8SRQDSSURYDOE\WKH
6HFUHWDU\RIWKH/*&WKLVFRQWUDFWPD\EHPRGLILHGRUDPHQGHGWRLQFOXGHWKHLQFUHDVHGWLPHFRPSHQVDWLRQ
RUERWKDVPD\EHDJUHHGXSRQE\WKH*RYHUQLQJ%RDUGDQGWKH$XGLWRU
If an approved contract needs to be modified or amended for any reason, the change shall be made in
writingDQGpreaudited if the change includes a change in audit fee(preaudit requirement does not apply to
Kospitals). This amended contract shall becompleted in full, including a written explanation ofthe change,
signed and dated by all original parties to thecontract. It shall then be submitted to the Secretary ofthe LGC for
approval. No change to the audit contractshall be effective unless approved by the Secretary of theLGC.
A copy of the engagement letter, issued by the Auditor and signed by both the Auditor and the
Governmental Unit(s), shall be attached to this contract, and except for fees, work, and terms not related to audit
services, shall be incorporated by reference as if fully set forth herein as part of this contract. In case of conflict
between the terms of the engagement letter and the terms of this contract, the terms of this contract shall take
precedence. Engagement letter terms that conflict with the contract are deemed to be void unless the conflicting
terms of this contract are specifically deleted in 3DUDJUDSK of this contract. Engagement letters containing
indemnification clauses shall not be accepted by LGC Staff.
Special provisions should be limited. Please list any special provisions in an attachment.
A separate contract should not be made for each division to be audited or report to be submitted. If a
DPCU is subject to the audit requirements detailed in 7he Local Government Budget and Fiscal Control Act and
a separate audit report is issued, a separate audit contract is required. If a separate report is not to be issued
and the DPCU is included in the primary government audit, the DPCU shall be named along with the pULPDU\
government on this audit contract. DPCU Board approval date, signatures from the DPCU Board chairman and
)inance 2fficer also shall be included on this contract.
The contract shall be executed, preaudited (preaudit requirement does not apply to hospitals) and
physically signed by all parties including Governmental Unit(s) and the Auditor, thensubmitted inPDF format to
the Secretary of the LGC.
The contract is not valid until it is approved by the Secretary of the LGC. The staff of the LGC shall notify
the Governmental Unit and Auditor of contract approval by email. The audit should not be started before the
contract is approved.
Retention of Client Records: Auditors are subject to the NC State Board of CPA Examiners’ Retention of
Client Records Rule 21 NCAC 08N .0305 as it relates to the provision of audit and other attest services, as well
as non-attest services. Clients and former clients should be familiar with the requirements of this rule prior to
requesting the return of records.
Page
22
LGC-205)RUP$
CONTRACT TO AUDIT ACCOUNTS
Rev. /20
7KLVFRQWUDFWPD\EHWHUPLQDWHGDWDQ\WLPHE\PXWXDOFRQVHQWDQGDJUHHPHQWRIWKH*RYHUQPHQWDO
8QLW V DQGWKH$XGLWRUSURYLGHGWKDW D WKHFRQVHQWWRWHUPLQDWHLVLQZULWLQJDQGVLJQHGE\ERWKSDUWLHV
E WKHSDUWLHVKDYHDJUHHGRQWKHIHHDPRXQWZKLFKVKDOOEHSDLGWRWKH$XGLWRU LIDSSOLFDEOH DQG F QR
WHUPLQDWLRQVKDOOEHHIIHFWLYHXQWLODSSURYHGLQZULWLQJE\WKH6HFUHWDU\RIWKH/*&
7KH*RYHUQPHQWDO8QLW¶V 8QLWV¶ IDLOXUHRUIRUEHDUDQFHWRHQIRUFHRUZDLYHURIDQ\ULJKWRUDQHYHQW
RIEUHDFKRUGHIDXOWRQRQHRFFDVLRQRULQVWDQFHVKDOOQRWFRQVWLWXWHWKHZDLYHURIVXFKULJKWEUHDFKRU
GHIDXOWRQDQ\VXEVHTXHQWRFFDVLRQRULQVWDQFH
7KHUHDUHQRRWKHUDJUHHPHQWVEHWZHHQWKHSDUWLHVKHUHWRDQGQRRWKHUDJUHHPHQWVUHODWLYHKHUHWR
WKDWVKDOOEHHQIRUFHDEOHXQOHVVHQWHUHGLQWRLQDFFRUGDQFHZLWKWKHSURFHGXUHVHWRXWKHUHLQDQGDSSURYHG
E\WKH6HFUHWDU\RIWKH/*&
E-Verify. 7KHAuditor shall comply with the requirements of NCGS Chapter 64 Article 2. Further, if WKH
Auditorutilizes any subcontractor(s), Auditor shall require such subcontractor(s) to comply with the
requirements ofNCGS Chapter 64, Article 2.
)or all non-attest services,the Auditor shall adhere to the independence rules of the AICPA
Professional Code of Conduct and*RYHUQPHQW$XGLWLQJ6WDQGDUGVRU5HYLVLRQ (as applicable).
3UHSDULQJIinancial statementVLQWKHLUHQWLUHW\shall be deemed a “significant threat” requiring the Auditor to
applysafeguards sufficient toreduce thethreatto an acceptable level. If the Auditor cannot reduce thethreats
to anacceptable level, theAuditorcannotcomplete the audit. If the Auditor is able to reduce thethreats to an
acceptable level, thedocumentation ofthis determination, including the safeguards applied,must be included
in the auditworkpapers.
All non-attest service(s) being performed by the Auditor that are necessary to perform the audit must be
identified and included in this contract. The Governmental Unit shall designate an individual with the suitable
skills, knowledge, and/or experience (SKE) necessary to oversee the services and accept responsibility for
the results of the services performed. If the Auditor is able to identify an individual with the appropriate SKE,
WKH$XGLWRU must document and include in the audit workpapers how WKH$XGLWRU reached that conclusion. If
the Auditordetermines that an individual with the appropriate SKE cannot be identified, the Auditor cannot
perform boththe non-attest service(s) and the audit. See "Fees for Audit Services" page of this contract to
disclose theperson identified as having the appropriate SKE for the Governmental Unit.
$SSOLFDEOHWRDXGLWVZLWKILVFDO\HDUHQGVRI-XQHDQGODWHU7KH$XGLWRUVKDOOSUHVHQWWKH
DXGLWHGILQDQFLDOVWDWHPHQWVLQFOXGLQJDQ\FRPSOLDQFHUHSRUWVWRWKH*RYHUQPHQW8QLW¶V*RYHUQLQJ%RDUGRU
DXGLWFRPPLWWHHLQDQRIILFLDOPHHWLQJLQRSHQVHVVLRQDVVRRQDVWKHDXGLWHGILQDQFLDOVWDWHPHQWVDUH
DYDLODEOHEXWQRWODWHUWKDQGD\VDIWHUWKHVXEPLVVLRQRIWKHDXGLWUHSRUWWRWKH6HFUHWDU\RIWKH/*&7KH
$XGLWRU¶VSUHVHQWDWLRQWRWKH*RYHUQLQJ%RDUGRUDXGLWFRPPLWWHHVKDOOLQFOXGH
D WKHGHVFULSWLRQRIHDFKILQGLQJLQFOXGLQJDOOPDWHULDOZHDNQHVVHVDQGVLJQLILFDQWGHILFLHQFLHVDV
IRXQGE\WKH$XGLWRUDQGDQ\RWKHULVVXHVUHODWHGWRWKHLQWHUQDOFRQWUROVRUILVFDOKHDOWKRIWKH
*RYHUQPHQW8QLWDVGLVFORVHGLQWKHPDQDJHPHQWOHWWHUWKH6LQJOH$XGLWRU<HOORZ%RRNUHSRUWVRU
DQ\RWKHUFRPPXQLFDWLRQVIURPWKH$XGLWRUUHJDUGLQJLQWHUQDOFRQWUROVDVUHTXLUHGE\FXUUHQWDXGLWLQJ
VWDQGDUGV
E WKHVWDWXVRIWKHSULRU\HDUDXGLWILQGLQJV
F WKHYDOXHVRI)LQDQFLDO3HUIRUPDQFH,QGLFDWRUVEDVHGRQLQIRUPDWLRQSUHVHQWHGLQWKHDXGLWHG
ILQDQFLDOVWDWHPHQWVDQG
G QRWLILFDWLRQWRWKH*RYHUQLQJ%RDUGWKDWWKH*RYHUQLQJ%RDUGVKDOOGHYHORSD³5HVSRQVHWRWKH
$XGLWRU¶V)LQGLQJV5HFRPPHQGDWLRQVDQG)LVFDO0DWWHUV´LIUHTXLUHGXQGHU5XOH1&$&
Page
23
LGC-205)RUP$
CONTRACT TO AUDIT ACCOUNTS
Rev. /20
,QIRUPDWLRQEDVHGRQWKHDXGLWHGILQDQFLDOVWDWHPHQWVVKDOOEHVXEPLWWHGWRWKH6HFUHWDU\RIWKH
/*&WKURXJKWKH/*&¶V/2*26V\VWHPLQFOXGLQJFRPSOHWLRQRIWKH'DWD,QSXW5HSRUW ',5 6XEPLVVLRQ
LVQRWFRPSOHWHDQGVKDOOQRWEHDFFHSWHGE\WKH/*&XQWLOWKH)LQDQFH2IILFHUKDVUHYLHZHGDQGFHUWLILHG
WKH',5LQDFFRUGDQFHZLWK3DUDJUDSKRIWKLVFRQWUDFW
$OORIWKHDERYHSDUDJUDSKVDUHXQGHUVWRRGDQGVKDOODSSO\WRWKLVFRQWUDFWH[FHSWWKH
IROORZLQJQXPEHUHGSDUDJUDSKVVKDOOEHGHOHWHG 6HH3DUDJUDSKIRUFODULILFDWLRQ
The process for submitting contracts, audit reports and invoices is subject to change. Auditorsand
8nits should use the submission process and instructions in effect at the time of submission. Refertothe
N.C. Department of State Treasurer website at KWWSVZZZQFWUHDVXUHUFRPVWDWHDQGORFDO
JRYHUQPHQWILQDQFHGLYLVLRQORFDOJRYHUQPHQWFRPPLVVLRQVXEPLWWLQJ\RXUDXGLW
$OOFRPPXQLFDWLRQVUHJDUGLQJDXGLWFRQWUDFWUHTXHVWVIRUPRGLILFDWLRQRURIILFLDODSSURYDOVZLOOEH
VHQWWRWKHHPDLODGGUHVVHVSURYLGHGRQWKHVLJQDWXUHSDJHVWKDWIROORZ
$SSOLFDEOHWRDXGLWVZLWKILVFDO\HDUHQGVRI-XQHDQGODWHU7KH8QLWDXWKRUL]HVWKH
/*&WRJUDQWDFFHVVWRWKH/*&¶V/2*26V\VWHPLQFOXGLQJWKH'DWD,QSXW5HSRUW ',5 WRHPSOR\HHV
RIWKHFRQWUDFWHGDXGLWILUPZKRDUHDVVRFLDWHGZLWKDQGDFWLQJRQEHKDOIRIWKHILUPIRUSXUSRVHVRI
SHUIRUPLQJDXGLWDQGUHSRUWLQJVHUYLFHVXQGHUWKLVFRQWUDFW6XFKDFFHVVVKDOOEHOLPLWHGWRWKHVFRSH
QHFHVVDU\WRSHUIRUPFRQWUDFWHGVHUYLFHVDQGVKDOOQRWUHOLHYHWKH$XGLWRURUWKH8QLWRIWKHLUUHVSHFWLYH
UHVSRQVLELOLWLHVXQGHUWKLVFRQWUDFW
&KDQJHVRUHGLWVWRWKHWH[WRIWKLVFRQWUDFWIRUPDUHQRWSHUPLWWHGH[FHSWIRUWKH6HFUHWDU\¶V
DXWKRULW\WRUHYLVHRUXSGDWHWKLVFRQWUDFWIRUPSXUVXDQWWR/*&5XOH1&$&
)RUFRQWUDFWVZLWKDQDQWLFLSDWHGDXGLWVXEPLVVLRQGDWHH[FHHGLQJVL[PRQWKVDIWHUILVFDO\HDU
HQGSOHDVHXVHWKLVVSDFHWRH[SODLQWKHUHDVRQIRUWKHODWHVXEPLVVLRQDVUHTXLUHGE\
3DUDJUDSKRIWKLVFRQWUDFWIRUP
Page
24
CONTRACT TO AUDIT ACCOUNTS
LGC-205)RUP%
Rev. /20
FEES FOR AUDIT SERVICES
1. For all non-attest services, the Auditor shall adhere to the independence rules of the AICPA Professional
Code of Conduct (as applicable) and Government Auditing Standards,2018 Revision. Refer to 3DUDJUDSK
2 ofthis contract for specific requirements. The following information must be provided by the Auditor;
contractspresented to the LGC without Whis information will be not be approved.
✔ Auditor
Financial statements were prepared by:
Governmental Unit
Third Party
If applicable: 7KH Lndividual at WKH Governmental Unit designated to have the suitable skills, knowledge,
and/or experience (SKE) necessary to oversee the non-attest services and accept responsibility for the
results of these services:
Name:
TitleDQG8QLW&RPSDQ\:
Email Address:
Chris Costner
Asst City Manager/Finance Director, City of Kings Mountain
251RW$SSOLFDEOH
,GHQWLILFDWLRQRI6.(,QGLYLGXDORQWKH/*&&RQWUDFWLVQRWDSSOLFDEOHIRU
*$$6RQO\DXGLWVRUDXGLWVZLWK)<(VSULRUWR-XQH
Fees may not be included in this contract for work performed on Annual Financial Information Reports
(AFIRs), Form 990s, or other services not associated with audit fees and costs. Such fees may be includedinthe
engagement letter but may not be included in this contract or in any invoices requiring approval of theLGC.See
3DUDJUDSKV 8DQG for details on other allowable and excluded fees.
7KHDXGLWIHHLQIRUPDWLRQLQFOXGHGLQWKHWDEOHEHORZIRUERWKWKH3ULPDU\*RYHUQPHQW)HHVDQGWKH'3&8
)HHV LIDSSOLFDEOH VKRXOGEHUHSRUWHGDVDVSHFLILFGROODUDPRXQWRIDXGLWIHHVIRUWKH\HDUXQGHUWKLVFRQWUDFW,I
DQ\ODQJXDJHRWKHUWKDQDQDPRXQWLVLQFOXGHGKHUHWKHFRQWUDFWZLOOEHUHWXUQHGWRWKHDXGLWILUPIRUFRUUHFWLRQ
Prior to WKHsubmission of the completed audited financial reportDQG applicable compliance reportsVXEMHFWWR
WKLVFRQWUDFW RUWRDQ DPHQGPHQWWRWKLVFRQWUDFW(if required) the Auditor may submit LQWHULPinvoices forapproval
for services renderedXQGHUWKLVFRQWUDFWWRWKH6HFUHWDU\RIWKH/*&, not to exceed 75%of the billingsIRUWKH
8QLW VODVWDQQXDODXGLWWKDWZDVVXEPLWWHGWRWKH6HFUHWDU\RIWKH/*& All invoices for services renderedin an
auditengagement asdefined in5XOH20NCAC.0503shall besubmitted to the 6HFUHWDU\RIWKH/*& for approval
beforeanypayment is made.Paymentbeforeapproval is aviolationof law. (This SDUDJUDSK not applicable to
contractsDQGLQYRLFHVDVVRFLDWHGZLWKDXGLWVRIKRVSLWDOV
3ULPDU\*RYHUQPHQW8QLW
City of Kings Mountain, NC
Audit Fee ILQDQFLDODQGFRPSOLDQFHLIDSSOLFDEOH
$ 59,570 ($55,070 audit + $4,500 single audit for up to 2 programs)
Fee per Major Program LIQRWLQFOXGHGDERYH
$ 4,500 per major program in excess of 2
$GGLWLRQDO)HHV1RW,QFOXGHG$ERYH LIDSSOLFDEOH
)inancial Statement3UHSDUDWLRQ LQFOQRWHVDQG56, $ 6,500
All Other Non-Attest Services
$
727$/$0281712772(;&(('
$ 66,070 (includes 2 major programs)
'LVFUHWHO\3UHVHQWHG&RPSRQHQW8QLW
Kings Mountain Tourism Development Authority
Audit Fee ILQDQFLDODQGFRPSOLDQFHLIDSSOLFDEOH
$ 3,800
Fee per Major Program LIQRWLQFOXGHGDERYH
$
$GGLWLRQDO)HHV1RW,QFOXGHG$ERYH LIDSSOLFDEOH
Financial Statement3UHSDUDWLRQ LQFOQRWHVDQG56, $
All Other Non-Attest Services
$
727$/$0281712772(;&(('
$ 3,800
Page
25
CONTRACT TO AUDIT ACCOUNTS
LGC-205)RUP%
Rev.
SIGNATURE PAGE
AUDIT FIRM
Audit Firm
Martin Starnes & Associates, CPAs. P.A.
Authorized Firm Representative (typed or printed)
Amber Y. McGhinnis
Date
03/10/26
Signature
Email Address
ess
[email protected]
GOVERNMENTAL UNIT
Governmental Unit
City of Kings Mountain, NC
Date Governing Board Approved Audit Contract
(QWHUGDWHLQER[WRULJKW
Mayor/Chairperson (typed or printed)
Robert Wagman, Mayor
Date
Signature
Chair of Audit Committee (typed or printed, or “NA”)
N/A
Date
Signature
Email Address
[email protected]
Email Address
GOVERNMENTAL UNIT – PREAUDIT CERTIFICAT(
Required by G.S. 159-28(a1) or G.S. 115C-441(a1)1RWDSSOLFDEOHWRKRVSLWDOFRQWUDFWV
This instrument has been preaudited in the manner required by The Local Government Budget and Fiscal
Control Act or by 7he School Budget and Fiscal Control Act.
6XP2EOLJDWHGE\7KLV7UDQVDFWLRQ
66,070 (includes 2 major programs)
Primary Governmental Unit Finance Officer (typed or printed) Signature
Chris Costner, Asssitant City Manager/Finance Director
Date of PreDudit Certificate
Email Address
[email protected]
Page
26
LGC-205)RUP%
CONTRACT TO AUDIT ACCOUNTS
Rev. /20
SIGNATURE PAGE – DPCU
(complete only if applicable)
DISCRETELY PRESENTED COMPONENT UNIT
DPCU
Kings Mountain Tourism Development Authority
Date DPCU Governing Board Approved Audit Contract
(QWHUGDWHLQER[WRULJKW
'3&8Chairperson (typed or printed)
Jay Rhodes
Date
Signature
Chair of Audit Committee (typed or printed, or “NA”)
N/A
Date
Signature
Email Address
[email protected]
Email Address
DPCU – PREAUDIT CERTIFICATE
Required by G.S. 159-28(a1) or G.S. 115C-441(a1 1RWDSSOLFDEOHWRKRVSLWDOFRQWUDFWV
This instrument has been preaudited in the manner required by The Local Government Budget and Fiscal
Control Act or by 7he School Budget and Fiscal Control Act.
SXP2EOLJDWHGE\WKLV7UDQVDFWLRQ
3,800
'3&8 Finance Officer (typed or printed)
Signature
Chris Costner, Asssitant City Manager/Finance Director
Date of PreDudit Certificate
Email Address
[email protected]
5HPHPEHUWRSULQWWKLVIRUPDQGREWDLQDOO
UHTXLUHGVLJQDWXUHVSULRUWRVXEPLVVLRQ
PRINT
Page
27
Report on the Firm’s System of Quality Control
To the Shareholders of Martin Starnes & Associates, CPAs, P.A. and the
Peer Review Committee, Coastal Peer Review, Inc.
We have reviewed the system of quality control for the accounting and auditing practice of Martin Starnes &
Associates, CPAs, P.A. (the firm) in effect for the year ended December 31, 2023. Our peer review was conducted
in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review
Board of the American Institute of Certified Public Accountants (Standards).
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as
described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation
of how engagements identified as not performed or reported in conformity with applicable professional standards, if
any, are evaluated by a peer reviewer to determine a peer review rating.
Firm’s Responsibility
The firm is responsible for designing a system of quality control and complying with it to provide the firm with
reasonable assurance of performing and reporting in conformity with applicable professional standards in all
material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed
as not performed or reported in conformity with professional standards, when appropriate, and for remediating
weaknesses in its system of quality control, if any.
Peer Reviewer’s Responsibility
Our responsibility is to express an opinion on the design of the system of quality control and the firm’s compliance
therewith based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards,
including compliance audits under the Single Audit Act and an audit of an employee benefit plan.
As part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable,
in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Martin Starnes & Associates,
CPAs, P.A. in effect for the year ended December 31, 2023, has been suitably designed and complied with to
provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional
standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Martin
Starnes & Associates, CPAs, P.A. has received a peer review rating of pass.
Dean Dorton Allen Ford, PLLC
May 10, 2024
deandorton.com 28
STAFF REPORT
For the Regular Meeting Meeting of: March 24, 2026
DATE: March 24, 2026
TO: Regular Meeting
FROM:
PREPARED BY: Aisha Pierre-Louis
TITLE
Authorize the Mayor to enter into a Lake Use Agreement with Anglers Choice Marine to host
weekly Thursday Night Bass Tournaments at Moss Lake beginning April 2, 2026, through
October 15, 2026, as well as two Saturday tournaments on July 11, 2026, and August 8, 2026.
PURPOSE:
The purpose of this request is to allow the Anglers Choice Marine to host weekly Thursday night
fishing tournaments at Moss Lake beginning April 2, 2026, through October 15, 2026, as well as two
Saturday Tournaments on July 11, 2026, and August 8, 2026
BACKGROUND AND FINDINGS:
This tournament is a non-profit event with one hundred percent payback. The weekly tournaments will
be held on Thursday night from 6:00 p.m. until 9:30 p.m., and two Saturday Tournaments; July 11,
2026 and August 8, 2026. Each boat is checked for the property Moss Lake permits and state
registrations, and all participants must present the appropriate fishing license.
FINANCIAL IMPACTS:
The cost associated with the event will have no cost on the City. All registration, prizes and
merchandise are provided by the sponsors. City staff are not required to be present. All boaters must
have their permits secured in advance of the event.
Anglers Choice Marines is responsible for providing proof of liability insurance coverage with the City
of Kings Mountain being named as additional insured prior to the date of the event.
29
RECOMMENDATION:
CONSENT/STAND-ALONE Consent
ATTACHMENTS:
Anglers Choice Agreement 2026.pdf
30
31
32
33
34
35
36
STAFF REPORT
For the Regular Meeting Meeting of: March 24, 2026
DATE: March 24, 2026
TO: Regular Meeting
FROM: Henry Earle, Planning Director
PREPARED BY: Madeline Grigg
TITLE
Consider a Text Amendment to the City of Kings Mountain Unified Development Ordinance, Section
156.50.08 Performance Flex Standards - Henry Earle, Planning Director.
PURPOSE:
To request City Council amend Unified Development Ordinance Section 156.50.08, Performance Flex
Standards, for major and minor subdivisions.
BACKGROUND AND FINDINGS:
The City of Kings Mountain adopted the current Unified Development Ordinance (UDO) in the summer
of 2021 in response to North Carolina General Statute 160D and the requirement for updated
ordinances. The UDO is a living document and requires updating from time to time. In response to
clarifying language regarding planned subdivision standards, City Council has asked staff to look at
performance flex options for minor subdivisions.
Staff presented Council with proposed standards at the January 13th meeting. Council gave staff
direction to bring the item to the Planning and Zoning Board for review, consideration, and
recommendation. The Planning and Zoning Board reviewed staff’s proposal at its February and March
PBZ meetings.
Performance Flex Lots: Performance Flex lots are currently an option for major subdivisions only in
the Suburban Residential zoning district. Performance Flex gives the developer of a major subdivision
37
the ability to have reduced lot sizes, below that of standard lots, in exchange for adding some
performance standards to the development, and each standard is given a point value. Currently, with
one (1) point, developers can use performance flex lot sizes and with four (4) points, those standards are
further reduced. Standards currently listed range from adding porches and using specific wall materials
to creating both large and small neighborhood parks and other amenities. This option is currently
unavailable to minor subdivisions, or those of five (5) lots or less.
Staff is proposing to add provisions for minor subdivisions to be able to utilize performance flex
options. The point values are changing, reflecting a more realistic point system to attract developers to
improve the quality and appearance of houses. Staff has also included performance metrics for the
newly proposed standards and modifications to current standards for building facades and large and
small amenities.
CURRENT STANDARDS
For Major Subdivisions:
PERFORMANCE STANDARD
POINTS
Wall Materials
2
Roofs
1
Garages
1
Facade Articulation
1
Porches
1
Street Connectivity
1
Decorative Street Lighting
1
5% Additional Open Space
1
Small Neighborhood Amenity
1
Large Neighborhood Amenity
2
TOTAL:
12
If development earns 1 point or more, eligible for “Standard” Performance/Flex (PF) lots
If development earns 4 points or more, eligible for “Footnote 10” Performance/Flex (PF) lots:
PROPOSED STANDARDS
For both Major and Minor Subdivisions
PERFORMANCE STANDARD
Wall Materials
Façade Articulation and Porches
Roofs
Windows
Street Connectivity
Large Neighborhood Amenity
POINTS
3
3
2
2
2
2
Small Neighborhood Amenity
1
38
Garages
1
Decorative Street Lighting
1
Paths
1
TOTAL:
18
Minor Subdivisions:
Tier 1: (formally performance flex) 4 points
Tier 2: (formally footnote 10 performance flex) 8 points
Major Subdivisions
Tier 1: 6 points
4 points (home specific)
2 points (neighborhood specific)
Tier 2: 12 points
8 points (home specific)
4 points (neighborhood specific)
Performance Flex Tier Lot Standards (chart to be added to section 156.50.08)
Zoning
District
SR Tier 1
SR Tier 2
SU Tier 1
Lot Area
Lot Width
7,700 (avg) 70’
7,350 (avg) 60’
4,050
45’
Front
Setback
30’
25’
20’
Rear
Setback
20’
20’
15’
Side
Setback
12’
10’
6’
Corner
Setback
15’
15’
10’
Open
Space*
30%
30%
30%
*Minor subdivisions are exempt from open space requirements.
Performance Metrics for Additional Standards:
Windows (Two performance points)
Wall to Window Ratio: 40% on all walls facing rights of way.
Corner lots are bound to front standards on both the front side and corner side.
Paths: (One performance point)
Connecting front door to driveway and/or sidewalk
Four (4) foot minimum
Concrete, paved stone, or brick
Crushed stone may be used as filler but not walking material
Edging required
Lighting (One performance point)
8-foot height of decorative lighting pole
Minimum 10 feet from property line
Decorative Base
Modified Standard for Façade, Porches, and Amenities:
Façade Articulation & Porches (Three performance points)
The façade of the building must feature articulation through gables, projections, and/ or
recesses that extend a minimum of two (2) feet for every 25 feet along the front and corner
side façades.
39
Houses are required to include a covered porch on the primary/front façade, with a
minimum depth of five (5) feet.
For houses under 30 feet wide, the porch must have a minimum width of ten (10)
feet.
For houses wider than 30 feet, the porch must cover at least 40 percent of the length
of the primary/front façade.
Multi-Family Residences (including duplexes, triplexes, etc. multifamily dwellings, and
single family attached homes) must be designed so that the primary entrances are not
aligned on the same plane of the primary/front façade.
For residences located on corner lots, one unit's primary entrance and porch should
face one street, while the entrances of the other units should face the other frontage
street.
Small Neighborhood Amenity (1 performance point – only one option below may be used)
Playground (designed for a minimum of 10 children per 50 lots)
Fenced dog park with a mixture of ramps, platforms, water features and seating for
people.
Cooking/eating area with built-in barbeque pits; minimum of 3 grills and 2 4-person
picnic tables per grill
Other similarly scaled amenities as approved by Planning Director
Large Neighborhood Amenity (2 performance points – only one option below may be used)
Clubhouse with neighborhood pool and outdoor gathering area (min. clubhouse size of
1000 sq. ft for the first fifty lots, plus an additional 10 sq. ft per additional lot and 2,500 sq
ft of improved gathering area)
Public Trail or connectivity component linking to current public greenway (requires
construction of 12 linear feet of trail per lot with a minimum trail of 5,280ft/1 mile)
Recreational sports facility i.e. Basketball/Pickleball/Tennis Courts/9 Hole Disc Golf
Course/Volleyball Area. Courts must be regulation size.
Other similarly scaled amenities as approved by Planning Director.
Eliminate the 5% open space addition.
Other standards currently in the UDO shall remain.
The Planning and Zoning Board reviewed this case at the February and March Planning and Zoning
Board meetings. The Board voted unanimously to recommend approval of the amendment as presented
by staff.
FINANCIAL IMPACTS:
40
This text amendment would incentivize builders to construct houses that are above the standards
required by minimum building code, thus creating more attractive homes with higher long term taxable
value.
ALTERNATIVES:
City Council can deny the text amendment.
RECOMMENDATION:
Development Services recommends City Council approve the text amendment as presented by staff.
CONSENT/STAND-ALONE Public Hearing
ATTACHMENTS:
Z-26-1 Staff Report Performance Flex City Council Public Hearing March 2026.pdf
41
STAFF REPORT
For the Kings Mountain City Council Meeting of: March 24, 2026
DATE: 03/16/2026
Case: Z-26-1
TO: City Council
FROM: Development Services
PREPARED BY: Henry Earle, Planning Director
TITLE
Request to Amend UDO Section 156.50.08 Performance Flex Standards
PURPOSE:
To request City Council amend Unified Development Ordinance Section 156.50.08, Performance Flex
Standards, for major and minor subdivisions.
BACKGROUND AND FINDINGS:
The City of Kings Mountain adopted the current Unified Development Ordinance (UDO) in the summer
of 2021 in response to North Carolina General Statute 160D and the requirement for updated
ordinances. The UDO is a living document and requires updating from time to time. In response to
clarifying language regarding planned subdivision standards, City Council has asked staff to look at
performance flex options for minor subdivisions.
Staff presented Council with proposed standards at the January 13th meeting. Council gave staff
direction to bring the item to the Planning and Zoning Board for review, consideration, and
recommendation. The Planning and Zoning Board reviewed staff’s proposal at its February and March
PBZ meetings.
Performance Flex Lots: Performance Flex lots are currently an option for major subdivisions only in the
Suburban Residential zoning district. Performance Flex gives the developer of a major subdivision the
ability to have reduced lot sizes, below that of standard lots, in exchange for adding some performance
standards to the development, and each standard is given a point value. Currently, with one (1) point,
developers can use performance flex lot sizes and with four (4) points, those standards are further
reduced. Standards currently listed range from adding porches and using specific wall materials to
creating both large and small neighborhood parks and other amenities. This option is currently
unavailable to minor subdivisions, or those of five (5) lots or less.
Staff is proposing to add provisions for minor subdivisions to be able to utilize performance flex options.
The point values are changing, reflecting a more realistic point system to attract developers to improve
the quality and appearance of houses. Staff has also included performance metrics for the newly
42
proposed standards and modifications to current standards for building facades and large and small
amenities.
CURRENT STANDARDS
For Major Subdivisions:
PERFORMANCE STANDARD
Wall Materials
Roofs
Garages
Façade Articulation
Porches
Street Connectivity
Decorative Street Lighting
5% Additional Open Space
Small Neighborhood Amenity
Large Neighborhood Amenity
TOTAL:
•
•
POINTS
2
1
1
1
1
1
1
1
1
2
12
If development earns 1 point or more, eligible for “Standard” Performance/Flex (PF) lots
If development earns 4 points or more, eligible for “Footnote 10” Performance/Flex (PF) lots:
PROPOSED STANDARDS
For both Major and Minor Subdivisions
PERFORMANCE STANDARD
Wall Materials
Façade Articulation and Porches
Roofs
Windows
Street Connectivity
Large Neighborhood Amenity
Small Neighborhood Amenity
Garages
Decorative Street Lighting
Paths
TOTAL:
•
•
POINTS
3
3
2
2
2
2
1
1
1
1
18
Minor Subdivisions:
o Tier 1: (formally performance flex) 4 points
o Tier 2: (formally footnote 10 performance flex) 8 points
Major Subdivisions
o Tier 1: 6 points
4 points (home specific)
2 points (neighborhood specific)
o Tier 2: 12 points
8 points (home specific)
4 points (neighborhood specific)
43
Performance Flex Tier Lot Standards (chart to be added to section 156.50.08)
Zoning
District
SR Tier 1
SR Tier 2
SU Tier 1
Lot Area
7,700
(avg)
7,350
(avg)
4,050
Lot
Width
70’
Front
Setback
30’
Rear
Setback
20’
Side
Setback
12’
Corner
Setback
15’
Open
Space*
30%
60’
25’
20’
10’
15’
30%
45’
20’
15’
6’
10’
30%
*Minor subdivisions are exempt from open space requirements.
Performance Metrics for Additional Standards:
•
•
•
Windows (Two performance points)
o Wall to Window Ratio: 40% on all walls facing rights of way.
o Corner lots are bound to front standards on both the front side and corner side.
Paths: (One performance point)
o Connecting front door to driveway and/or sidewalk
o Four (4) foot minimum
o Concrete, paved stone, or brick
o Crushed stone may be used as filler but not walking material
o Edging required
Lighting (One performance point)
o 8-foot height of decorative lighting pole
o Minimum 10 feet from property line
o Decorative Base
Modified Standard for Façade, Porches, and Amenities:
•
•
Façade Articulation & Porches (Three performance points)
o The façade of the building must feature articulation through gables, projections, and/ or
recesses that extend a minimum of two (2) feet for every 25 feet along the front and
corner side façades.
o Houses are required to include a covered porch on the primary/front façade, with a
minimum depth of five (5) feet.
For houses under 30 feet wide, the porch must have a minimum width of ten
(10) feet.
For houses wider than 30 feet, the porch must cover at least 40 percent of the
length of the primary/front façade.
o Multi-Family Residences (including duplexes, triplexes, etc. multifamily dwellings, and
single family attached homes) must be designed so that the primary entrances are not
aligned on the same plane of the primary/front façade.
For residences located on corner lots, one unit's primary entrance and porch
should face one street, while the entrances of the other units should face the
other frontage street.
Small Neighborhood Amenity (1 performance point – only one option below may be used)
o Playground (designed for a minimum of 10 children per 50 lots)
o Fenced dog park with a mixture of ramps, platforms, water features and seating for
people.
44
o
o
Cooking/eating area with built-in barbeque pits; minimum of 3 grills and 2 4-person
picnic tables per grill
Other similarly scaled amenities as approved by Planning Director
•
Large Neighborhood Amenity (2 performance points – only one option below may be used)
o Clubhouse with neighborhood pool and outdoor gathering area (min. clubhouse size of
1000 sq. ft for the first fifty lots, plus an additional 10 sq. ft per additional lot and 2,500
sq ft of improved gathering area)
o Public Trail or connectivity component linking to current public greenway (requires
construction of 12 linear feet of trail per lot with a minimum trail of 5,280ft/1 mile)
o Recreational sports facility i.e. Basketball/Pickleball/Tennis Courts/9 Hole Disc Golf
Course/Volleyball Area. Courts must be regulation size.
o Other similarly scaled amenities as approved by Planning Director.
•
Eliminate the 5% open space addition.
Other standards currently in the UDO shall remain.
The Planning and Zoning Board reviewed this case at the February and March Planning and Zoning
Board meetings. The Board voted unanimously to recommend approval of the amendment as presented
by staff.
FINANCIAL IMPACTS:
This text amendment would incentivize builders to construct houses that are above the standards
required by minimum building code, thus creating more attractive homes with higher long term taxable
value.
RECOMMENDATION: Development Services recommends City Council approve the text amendment as
presented by staff.
ALTERNATIVES: City Council can deny the text amendment.
ATTACHMENTS:
1.) Staff Report
Department Head Signature: ____Henry Earle_______________
45
STAFF REPORT
For the Regular Meeting Meeting of: March 24, 2026
DATE: March 24, 2026
TO: Regular Meeting
FROM: Henry Earle, Planning Director
PREPARED BY: Karen Tucker
TITLE
Case No. A-25-1: Consider a voluntary contiguous annexation for property located at 416 Dixon
School Road and known as Cleveland County parcel 10968 - Henry Earle, Planning Director.
PURPOSE:
The purpose of this item is to hold the required public hearing for the annexation process.
BACKGROUND AND FINDINGS:
A petition for voluntary contiguous annexation has been received from Roadside Truck Plaza, Inc. for
property located at 416 Dixon School Road, consisting of 2.72 acres, more or less. This property is
contiguous to others annexed into the corporate limits earlier. The parcel is part of the Liberty Village
project, which is currently in the construction plan review phase. This annexation is necessary to bring
the entirety of the project into the municipal limits of Kings Mountain.
FINANCIAL IMPACTS:
Financial impacts resulting from this action include an increase in the City's tax base upon completion
of this project. Additionally, this project intends to bring a variety of new business to this area. The
applicant has indicated the desire for proposed connection of the Citys water and sewer services.
Other impacts that should be considered would be the responsibility of the City to provide rolling
services such as Police and Fire services, as well as solid waste services.
This area is currently served by Bethlehem Volunteer Fire Department, therefore the City must comply
with provisions requiring the assumption of debt, by reason of the reduction of its fire district.
46
RECOMMENDATION:
It is the recommendation of the Planning Director to annex this parcel into the corporate limits of the
City of Kings Mountain. This parcel is part of the Liberty Village project that is currently in the
construction plan review phase. Annexing this parcel will be the last piece needed to bring the entirety
of the project into the municipal limits of Kings Mountain.
CONSENT/STAND-ALONE Public Hearing
ATTACHMENTS:
Roadside Truck Plaza - Contiguous 03242026.doc
WebGIS_Parcel 59453.pdf
47
ORDINANCE 26EXTENDING THE CORPORATE LIMITS OF THE
CITY OF KINGS MOUNTAIN, NORTH CAROLINA
WHEREAS, the City of Kings Mountain has been petitioned by Roadside Truck
Plaza, Inc. Owners, under G.S. 160A-31 to annex the area described below; and
WHEREAS, City Council has by Resolution directed the City Clerk to investigate the
sufficiency of the petition; and
WHEREAS, the City Clerk has certified the sufficiency of the petition and a public
hearing on the question of this annexation was held on Tuesday, March 24, 2026 at 6:00
p.m. in Council Chambers at City Hall, after due notice by publication in the Kings
Mountain Herald on March 11, 2026; and
WHEREAS, the City Council for the City of Kings Mountain further finds that the
area meets the requirements of G.S. 160A-31.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Kings
Mountain, North Carolina, that:
Section 1. By virtue of the authority granted by G.S. 160A-31, the following described
contiguous territory owned by Roadside Truck Plaza, Inc. is hereby annexed and made
part of the City of Kings Mountain as of March 24, 2026:
Cleveland County Parcel: 59453
BEING the full contents of that property shown on a plat entitled “Minor Subdivision for
Roadside Truck Plaza” recorded in Plat Book 29 at Page 143 in the Office of the Register
of Deeds for Cleveland County.
Section 2: Upon and after March 24, 2026, the above-described territory and its citizens
and property shall be subject to all debts, laws, ordinances and regulations in force in the
City of Kings Mountain and shall be entitled to the same privileges and benefits as other
parts of the City of Kings Mountain. Said territory shall be subject to municipal taxes
according to G.S. 160A-58.10.
48
Section 3: The City Clerk of the City of Kings Mountain shall cause to be recorded in the
Office of the Register of Deeds for Cleveland County, and in the Office of the Secretary of
State in Raleigh, North Carolina, an accurate map of the annexed territory prior to the
recording of a certified copy of this ordinance. Such a map shall also be delivered to the
Cleveland County Board of Elections, as required by G.S. 163-288.1.
PASSED and ADOPTED this 24th day of March, 2026.
THE CITY OF KINGS MOUNTAIN, NORTH CAROLINA
BY: _______________________________________________________
Robert C. Wagman, Mayor
ATTEST:
_____________________________________________
Karen A. Tucker, City Clerk
APPROVED AS TO FORM:
______________________________________________
Clayward C. Corry, City Attorney
49
Layer: Parcels
Owner1:
ROADSIDE TRUCK PLAZA
INC
PIN:
2593141961
ParcelNo:
59453
OwnerName1:
ROADSIDE TRUCK PLAZA
OwnerAddr1:
C/O CHARLOTTE TRAVEL
OwnerAddr2:
KINGS MOUNTAIN NC 28086
OwnerCity:
KINGS MOUNTAIN
OwnerState:
NC
OwnerZip:
28086
ParcelAddr:
416 DIXON SCHOOL RD
DeedBook:
PB29
DeedPage:
143
MapNo:
4-39
Block:
1
Lot:
52
LandArea:
2.72
LandValue:
724400
BldgValue:
214695
AdjValue:
939095
TaxYear:
2026
TaxCode2:
C
ParAddr:
416
ParRdName:
DIXON SCHOOL
ParRdType:
RD
DeedBook_Page:
PB29 143
Deeded_Acres:
2.72
Neighborhood Code:
KM011
PID:
59453
GIS_Calculated_Acres:
2.29051867
SUM_GIS_Calculated_Acres: 2.29051867
Disclaimer: The information contained on this page is NOT to be construed or
used as a survey or legal description. Map information is believed to be accurate
but accuracy is not guaranteed.
Approx. Scale 1:16104
0
0.3 mi
0.5 mi
Layer: Jurisdictional Limits
Name: KINGS MOUNTAIN - ETJ
Layer: Kings Mountain Zoning
Zoning District: AU
Layer: 2020 Census Tracts
Census Tract: 950603
NMTC Eligibility: Not Eligible
Layer: NC House and Senate Districts
Senate: 44th
Layer: Cleveland County School Districts
Elementary: GROVER ELEMENTARY
Middle: KINGS MTN MIDDLE SCHOOL
High: KINGS MTN HIGH SCHOOL
Layer: Flood Zones
GRID: 2593
PANEL_: 3710259300J
Layer: Voting Precincts
Precinct: Kings Mountain South
Voting Site: Mauney Memorial Library
Layer: Fire Districts
DISTRICT: Bethlehem
Layer: Watersheds
ZONE: NONE
50
STAFF REPORT
For the Regular Meeting Meeting of: March 24, 2026
DATE: March 24, 2026
TO: Regular Meeting
FROM: Natural Gas Department
PREPARED BY: David Warlick
TITLE
Motion to adopt a Resolution accepting the Natural Gas Distribution Infrastructure Safety and
Modernization (NGDISM) Grant in the amount of $9,609,485.00 and authorize the City Manager
to execute the Grant Agreement. - David Warlick, Natural Gas Director.
PURPOSE:
Formal acceptance of an Assistance Agreement awarded to the City of Kings Mountain on April 3,
2025, by the U.S. Department of Transportation Pipeline and Hazardous Materials Safety
Administration.
BACKGROUND AND FINDINGS:
On November 15, 2021, President Biden signed the Bipartisan Infrastructure Law (Public Law 117-58Nov. 15, 2021) which is the most significant investment in our nation's infrastructure in more than half
a century. This includes the Pipeline and Hazardous Materials Safety Administration’s (PHMSA) first
ever Natural Gas Distribution Infrastructure Safety and Modernization (NGDISM) grant program. The
law authorized a nearly $1 billion investment over five years to modernize community-owned natural
gas distribution pipes, helping lower energy costs for ratepayers, reduce methane pollution, and keep
communities safe from pipeline failures. To date, PHMSA has awarded nearly $800 million across 227
projects in underserved rural and urban communities across 29 states since the program was created in
2022. Grant recipients are on track to repair, rehabilitate, or replace more than 1,000 miles of aging
natural gas pipes and reduce nearly 1,000 metric tons of methane pollution, annually.
51
The City of Kings Mountain applied for, and was awarded, a Natural Gas Distribution Infrastructure
Safety and Modernization (NGDISM) Grant to reinvest in existing natural gas infrastructure which is in
need of repair, rehabilitation or replacement. At the time the Grant Application was submitted, Kings
Mountain anticipated the replacement of 23 miles of aged and at-risk pipeline, replacing 6 regulator
stations as well as retiring 2 existing regulator stations.
FINANCIAL IMPACTS:
Grant funding is available to municipal or community owned utilities. Funding for all applicable
improvements will be administered by the Pipeline and Hazardous Materials Safety Administration
(PHMSA) on behalf of the United States Department of Transportation (U.S.DOT). There is no
required matching funds after prequalification requirements have been met.
ALTERNATIVES:
Areas of the city’s natural gas infrastructure is in need of modernization and repair. This grant gives the
city an opportunity to secure these improvements thus enhancing system integrity, records management
systems and reducing the risk of unintentional release of natural gas. Engineering, permitting, materials
and construction are included within the grant. Failure to accept the awarded grant funding will result in
delays in needed repairs and maintenance and shift 100 percent of the cost back to the City of Kings
Mountain.
RECOMMENDATION:
Motion to adopt a Resolution accepting the Natural Gas Distribution Infrastructure Safety and
Modernization (NGDISM) Grant in the amount of $9,609,485.00 and authorize the City Manager to
execute the Grant Agreement. - David Warlick, Natural Gas Director.
CONSENT/STAND-ALONE Regular Meeting
ATTACHMENTS:
FY 2024 NGDISM Grants Report (1).pdf
NGDISM Notification Of Authorized Representative Change Request Approval_Kings Mountain.pdf
Accept PHMSA Grant_03242026.doc
52
53
1
PROGRAM OVERVIEW
On November 15, 2021, President Biden signed the Bipartisan Infrastructure Law (Public Law 117-58Nov. 15, 2021) which is the most significant investment in our nation's infrastructure in more than half
a century. This includes the Pipeline and Hazardous Materials Safety Administration’s (PHMSA) first
ever Natural Gas Distribution Infrastructure Safety and Modernization (NGDISM) grant program.
The law authorized a nearly $1 billion investment over five years to modernize community-owned
natural gas distribution pipes, helping lower energy costs for ratepayers, reduce methane pollution,
and keep communities safe from pipeline failures.
To date, PHMSA has awarded nearly $800 million across 227 projects in underserved rural and urban
communities across 29 states since the program was created in 2022. Grant recipients are on track to
repair, rehabilitate, or replace more than 1,000 miles of aging natural gas pipes and reduce nearly
1,000 metric tons of methane pollution, annually.
ABOUT THE PIPELINE AND HAZARDOUS MATERIALS SAFETY ADMINISTRATION
(PHMSA)
PHMSA's mission is to protect people and the environment by advancing the safe transportation of
energy and other hazardous materials that are essential to our daily lives. To do this, the agency
establishes national policy, sets, and enforces standards, educates, and conducts research to prevent
incidents. We also prepare the public and first responders to reduce consequences if an incident does
occur.
54
Annual Methane
Recipient
State
City
Project Description
Award Amount
Miles
Reduction
(in metric tons/yr)
City of Alma
NE
Alma
City of Alto
TX
Alto
Town of Basile
LA
Basile
Chester County
Natural Gas
Authority
SC
Chester
City of
Childersburg,
Waterworks,
Sewer, and Gas
Board
Clinton
Newberry
Natural Gas
Authority
Town of Colfax,
Town
Colorado
Springs Utilities
City of Corpus
Christi
Created
$216,274.00
0.30
1.37
3.00
$3,820,755.76
8.43
9.51
20.00
$163,400.00
0.00
0.00
50.00
$1,389,996.00
6.30
0.19
0.00
$7,000,000.00
16.50
75.38
119.00
AL
Childersburg
Remove 16.5 miles of aging cast-iron
gas main and replace with High
Density Polyethylene (HDPE). Replace
6-inch valves on the steel gas line.
SC
Clinton
Replace 21.92 miles of leaking steel
pipe.
$8,075,518.00
21.92
23.28
161.00
LA
Colfax
Replace approximately 2.4 miles of 2inch ABS plastic gas mains with
polyethylene (PE) gas mains.
$1,174,120.00
2.40
0.43
3.00
Replace 3.5 miles of bare steel pipe.
$5,057,397.00
3.50
7.40
16.00
$4,203,066.87
7.23
7.68
24.00
$5,500,679.00
3.11
3.30
0.00
$1,000,000.00
0.00
0.00
0.00
$431,229.00
0.00
0.00
0.00
$2,330,843.00
8.00
8.50
974.00
$3,000,000.00
36.00
5.84
12.00
$3,182,650.00
3.23
2.46
61.00
$575,000.00
0.53
2.42
0.00
$2,546,362.50
5.64
5.99
5.00
$88,279.00
0.00
0.00
0.00
$8,194,580.00
14.40
65.79
44.00
$9,609,485.00
23.00
17.53
100.00
$5,000,000.00
16.70
17.73
106.00
$132,470.80
0.38
0.06
33.00
$6,500,000.00
31.82
33.79
134.00
CO
TX
Colorado
Springs
Corpus
Christi
CPS Energy
TX
San Antonio
City of Cross
Plains
TX
Cross Plains
Eastern New
Mexico Natural
Gas Association
NM
Village of
Elizabeth
LA
Elizabeth
LA
Colfax
NC
Greenville
OH
Hamilton
Iberville Parish
LA
Plaquemie
Interior Alaska
Natural Gas
Utility
AK
Fairbanks
City of Iuka
MS
Iuka
City of Kings
Mountain
NC
Kings
Mountain
Knoxville
Utilities Board
TN
Grant Parish
Police Jury
Greenville
Utilities
Commission
City of
Hamilton
Replace 0.3 miles of aging cast iron
pipeline.
Replace 8.43 miles of leaking steel and
plastic pipe.
Perform an extensive leak survey on
the distribution system and any area
containing abandoned portions of
legacy steel pipe, as some portions of
the old distribution system are
believed to be leaking and not properly
abandoned.
Replace 2.6 miles of aging 3-inch steel
mainline with 4-inch polyethylene (PE)
pipeline, and 1.5 miles of 2-inch steel
pipeline, 0.2 miles of 1.25-inch steel
pipeline, and 1.1 miles of 1-inch steel
pipeline with 3.7 miles of 2-inch PE
pipeline.
Jobs
Fort Sumner
Knoxville
Lake Apopka
Natural Gas
District
FL
Winter
Garden
Laurens
Commission of
Public Works
SC
Laurens
Replace 7.23 miles of steel mains with
polyethylene (PE) pipe.
Replace 3.11 miles of steel distribution
main and 390 steel services.
Replace two aging metering stations.
Replace a leaking underground
odorant tank.
Purchase leak detection equipment.
Replace 8 miles of 6-inch legacy steel
distribution line with 4-inch highdensity polyethylene (HDPE) pipe.
Replace 36 miles of 2-inch legacy PVC
gas mains.
Replace 3.23 miles of steel mains and
vintage plastic pipes, including steel
and PVC services.
Replace .53 miles of aging and prone
to leakage gas main.
Replace 5.64 miles of existing steel
mains with 4-inch polyethylyne (PE)
coiled pipe, 88 steel service lines with
1-inch PE coiled pipe, and 88 aging
residential meters.
Acquire three Utility Locating Systems,
two Combustible Gas Leak Detectors
and two 8-inch - 12-inch HYD Squeeze
Tools with Pump.
Replacing 14.4 miles of aging cast iron
pipeline and 682 steel gas services.
Replace 23 miles of aged and at-risk
pipeline.
Replace 6 and retire 2 regulator
stations.
Replace 16.7 miles of aging steel main.
Replace 0.38 miles of vintage black and
Aldyl – A plastic mains and services
with 1-inch pipe of similar length high
density modern polyethylene (HDPE),
and ¾-inch plastic service lines (total of
84 vintage plastic service lines to be
replaced with new plastic).
Replace 31.82 miles of aging bare steel
and pre-code coated pipe with modern
polyethylene (PE) pipe and
appurtenances.
55
City of
Lexington
City of Long
Beach Utilities
Department
City of Monroe
NC
Lexington
Purchase hand-held leak detection
equipment.
$14,000.00
0.00
0.00
250.00
CA
Long Beach
Replace approximately 0.63 miles of
12-inch steel pipe.
$6,806,640.00
0.63
0.67
46.00
$1,927,496.00
4.34
4.63
30.00
$1,176,277.00
0.00
0.00
255.00
$217,212.00
0.00
0.00
0.00
$1,872,488.00
4.00
0.65
4.00
$14,085.90
0.00
0.00
0.00
$3,854,054.00
14.00
29.31
0.00
$1,614,149.00
2.45
2.60
6.00
$7,180,655.00
13.50
14.34
24.00
$49,234.97
0.00
0.00
0.00
$5,307,227.00
28.90
60.50
14.00
$668,125.00
0.00
0.00
0.00
$1,327,022.00
3.06
3.25
9.00
$142,676.00
0.86
1.80
6.00
$39,999,855.00
20.30
92.74
60.00
$3,755,146.00
7.50
34.26
83.00
$546,595.00
0.20
0.21
19.00
$15,733,481.00
13.25
22.26
0.00
$117,864.00
0.00
0.00
2.70
$35,884.00
0.00
0.00
0.00
$1,079,630.00
0.00
0.00
2.00
$89,881.53
0.00
0.00
0.00
$3,082,445.30
11.00
23.03
20.00
$6,399,051.00
49.50
37.72
7.00
GA
Monroe
LA
Montgomery
LA
Moreauville
Village of
Morganza
LA
Morganza
City of Morton
TX
Morton
City of Moss
Point
MS
Moss Point
Navajo Tribal
Utility Authority
AZ
Fort Defiance
Town of
Montgomery
Village of
Moreauville
Replace 4.34 miles of pre-code era
steel distribution mains with modern
medium density polyethylene (MDPE)
pipelines.
Replace (5) 60+ year old regulator
stations.
Replace valves.
Replace four miles of PVC pipe with
modern polyethylene (PE) pipe with
tracer wire.
Purchase high-density polyethylene
(HDPE) Electrofusion Equipment.
Replace 14 miles of bare steel natural
gas distribution lines with medium
density polyethylene piping (MDPE).
Replace 2.45 miles of corroded carbon
steel pipeline with high density
polyethylene (HDPE).
Replace 7 obsolete regulator stations.
City of New
Albany Gas
Department
MS
New Albany
Borough of
North Slope
AK
Utqiagvik
Okaloosa Gas
District
FL
Valparaiso
City of Parsons
TN
Parsons
City of
Patterson
LA
Patterson
City of Perry
GA
Perry
Philadelphia
Gas Works
PA
Philadelphia
City of
Piedmont
AL
Piedmont
Powell Clinch
Utility District
TN
Rocky Top
City of
Richmond
VA
Richmond
City of Roanoke
Utilities Board
AL
Roanoke
Town of Saco
MT
Saco
City of Safford
AZ
Safford
Sevier County
Utility District
TN
Sevierville
City of Sterling
TX
Sterling City
City of
Tallahassee
FL
Tallahassee
Replace 13.5 miles of 6-inch steel
Invasion Pipe.
Acquire a photoionization detector
(PID) for each village (8) within the
North Slope.
Replace 28.9 miles of unprotected
steel mains and 1190 steel services
due to current leaks in 4 census tracts,
2 of which are disadvantaged
communities.
Install 175 excess flow valves (EFV) and
curb stops on farm tap regulated
service lines.
Replace 3.06 miles of steel main and
services with polyethylene (PE).
Replace 0.86 miles of bare steel
pipelines and services with
polyethylene (PE). Install new excess
flow valves on all replacement
services.
Replace 20.3 miles of cast iron pipe
over a five-year period.
Replace 7.5 miles of aging cast iron gas
main with high density polyethylene
(HDPE) pipe.
Propose to replace .20 miles of steel
pipeline.
Replace existing 2-inch to 12-inch main
with new polyethylene and
cathodically protected steel coated
mains.
Replace 6 cast iron plug valves.
Funds to professionally map pipeline
system. Purchase leak detection, line
locating, and GPS equipment.
Replace aged 2,298 gas meter
assemblies with new Honeywell
Temperature Compensated Gas
Meters.
Purchase 3 LZ-50 hand-held remote
gas leak detectors, 8 Sensit P400 gas
detectors for leak classification, 3
Sensit Gold G3 gas detectors, and 1
Sensit Smart-Cal 360 Calibration
Station.
Replace 11 miles of bare steel pipe.
Replace approximately 32.6 miles of
main, 16.9 miles of service line (1157
total), isolation valves, and other
appurtenances made of Driscopipe
8000 with high-density polyethylene
(HDPE). Purchase equipment to
complete main and service installation
56
City of
Thomasville
GA
Thomasville
City of Tifton
GA
Tifton
City of Toccoa
GA
Toccoa
while mitigating methane emissions
during construction.
Purchase leak detection equipment.
Purchase GIS software and equipment.
Replace 3.67 miles of 4-inch and 2-inch
mill-wrap steel natural gas distribution
mains, 51 associated services, and 12
flanged steel gas valves with 2-inch
polyethylene (PE) pipe and 12 new PE
valves.
Replace 0.884 miles of leaking precode steel and vintage plastic
distribution gas mains and services.
$74,200.00
0.00
0.00
0.00
$868,826.00
3.67
3.90
5.00
$8,433,102.26
10.23
7.79
100.00
Replace 9.35 miles of leaking pre-code
steel and vintage plastic distribution
gas mains and services.
Wakefield
Municipal Gas
and Light
Department
MA
Wakefield
Replace 1 mile of existing bare steel
main.
$1,425,098.00
2.95
6.18
15
$1,059,315.00
2.30
4.82
3.00
$42,307.00
0.00
0.00
1.00
$1,668,782.00
1.50
1.59
12.20
$563,876.50
1.50
3.14
17.00
$196,342,692
405.03
626.31
2,855.9
Town of
Washington
LA
Washington
Replace approximately 2.3 miles of
service line connections of 3/4-inch &
1-inch steel pipe with modern 1-inch
polyethylene (PE) pipe with tracer wire.
Project includes all connections,
service valves, regulators, and fittings
for approximately 300 customers.
West
Tennessee
Public Utility
District
TN
Huntingdon
Acquire RTK GPS locating equipment
to assist in reducing third-party
excavation damages.
City of Winder
GA
Winder
City of Winona
TX
Winona
Replace 1.5 miles of pre-code,
ineffectively coated, and leak prone
pipe.
Retire existing 4-inch and 6-inch steel
gas pipeline and replace with
approximately 0.07 miles of 4-inch
polyethylene (PE) pipe and
approximately 1 mile of 8-inch PE pipe.
Approximately 1.5 miles replaced in
total.
Totals:
57
U.S. Department
of Transportation
Pipeline and Hazardous
Materials Safety
Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
March 17, 2026
Via Email: [email protected]
Todd Carpenter
City Manager
City of Kings Mountain
101 West Gold Street
Kings Mountain, NC 28086
RE: NGDISM Notification of Authorized Representative Change Request Approval
Dear Mr. Carpenter:
The Pipeline and Hazardous Materials Safety Administration (PHMSA) received an authorized
representative change request from Kings Mountain, NC, for grant 693JK32540037NGDI.
This letter serves as official notification that the authorized representative change request for
your Fiscal Year 2024 project has been approved. The new authorized representative has been
recorded as follows:
Todd Carpenter
City Manager
City of Kings Mountain
101 West Gold Street
Kings Mountain, NC 28086
Please keep this letter on file for audit related purposes.
If you have any questions or concerns, please contact me via email at [email protected]
and cc: [email protected].
Thank you for your partnership with the NGDISM grants program.
58
David Warlick
City of Kings Mountain
Page 2 of 2
Sincerely,
Shakira N. Mack
Director, NGDISM Grant Program
Pipeline and Hazardous Materials Safety Administration
U.S. Department of Transportation
1200 New Jersey Avenue SE
Washington, DC 20590
59
60
RESOLUTION 26TO ACCEPT GRANT FUNDING FROM
THE U.S. DEPARTMENT OF TRANSPORTATION PIPELINE
AND HAZARDOUS MATERIALS SAFETY ADMINISTRATION
WHEREAS, the City of Kings Mountain has been awarded funding in the amount of $9,609,485 from the U.S.
Department of Transportation Pipeline and Hazardous Materials Safety Administration to reinvest in existing
natural gas infrastructure in need of repair, rehabilitation or replacement; and
WHEREAS, areas of the City’s natural gas infrastructure need modernization and repair and this funding
gives the City an opportunity to secure these improvements thus enhancing system integrity, records management
systems and reducing the risk of unintentional release of natural gas; and
WHEREAS, at the time the grant application was submitted, the City anticipated the replacement of
twenty-three miles of aged and at-risk pipeline, replacing six regulator stations as well as retiring two existing
regulator stations; and
WHEREAS, the City of Kings Mountain intends to perform said project in accordance with the agreed scope
of work.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF KINGS MOUNTAIN:
Section 1:
That the City of Kings Mountain does hereby accept the U.S. Department of Transportation Pipeline
and Hazardous Materials Safety Administration’s offer of $9,609,485.
Section 2:
That the City of Kings Mountain hereby provides assurance U.S. Department of Transportation
Pipeline and Hazardous Materials Safety Administration that Terms and Conditions contained in
the Award Offer will be adhered to.
Section 3:
That V. Todd Carpenter, City Manager and successors so titled, is hereby authorized and directed to
execute the grant agreement; to furnish such information as the appropriate Federal agency may
request in connection with this project; to make the assurances as contained above; and to execute
such other documents as may be required by the U.S. Department of Transportation Pipeline and
Hazardous Materials Safety Administration .
PASSED and ADOPTED this 24th day of March, 2026.
City of Kings Mountain, North Carolina
ATTEST:
_________________________________________
Karen A. Tucker, City erk
By:______________________________________________
Robert C. Wagman, Mayor
61
STAFF REPORT
For the Regular Meeting Meeting of: March 24, 2026
DATE: March 24, 2026
TO: Regular Meeting
FROM: Jana Williams, Assistant Finance Director
PREPARED BY: Jana Williams
TITLE
Motion to approve a Budget Amendment of $350,000 in the General Fund to account for
reimbursements received, or anticipated to be received, related to various cost reimbursement
agreements. - Chris Costner, Assistant City Manager/Financial Director.
BACKGROUND AND FINDINGS:
Due to ongoing negotiations with potential developers, the City has incurred expenses for various
professional services related to economic development projects, including consulting fees, feasibility
studies, and legal fees, all of which have been absorbed by the General Fund. As a result of the amount
of fees incurred, certain entities have agreed to reimburse the City, via written agreements, for these
costs. Staff will continue to track applicable expenses with the purpose of recouping applicable costs
from these developers as outlined in our reimbursement agreements.
FINANCIAL IMPACTS:
Funds received equal costs incurred; no impact to Fund Balance.
ALTERNATIVES:
None. We have agreements with certain developers and have received reimbursements for costs
incurred. This amendment simply budgets the funds received to essential "reimburse" the General
62
Fund.
RECOMMENDATION:
It is the recommendation of the City Manager, along with the Finance Department, that the City Council
authorize and approve the proposed budget amendment.
CONSENT/STAND-ALONE Regular Meeting
ATTACHMENTS:
Budget Amendment 10-02 Econ Dev.pdf
63
CITY OF KINGS MOUNTAIN
BUDGET AMENDMENT
AMENDMENT # 2026-xx
______ LINE ITEM TRANSFERS WITHIN BUDGET APPROPRIATION
City Manager must approve transfers within department.
_______ TRANSFERS BETWEEN DEPARTMENTS OR FUNDS
Council must approve.
_______ ADDITIONAL FUNDS FOR PERSONNEL CHANGES
Council must approve.
____X____ ADDITIONAL FUNDS FOR EXPENDITURES
Council must approve.
Council Meeting Date:
Account Description
Revenues:
Account
Number
6/30/2025
Current
Budget
Increase
(Decrease)
Revised
Budget
Other Contributions
10-00-xxxx
$0
$350,000
$350,000
Expenditures:
Professional Services
10-02-xxxx
$0
$350,000
$350,000
Does this amendment adversely impact your operations? ______
REASON FOR ADJUSTMENT
An amendment in the General Fund for professional services expenses incurred and reimbursement from developers.
SIGNATURES
FINANCE DIRECTOR
DATE
DEPARTMENT
HEAD
DATE
CITY MANAGER
DATE
CITY COUNCIL
DATE
64
STAFF REPORT
For the Regular Meeting Meeting of: March 24, 2026
DATE: March 24, 2026
TO: Regular Meeting
FROM: Tood Carpenter, City Manager
PREPARED BY: Karen Tucker
TITLE
Discussion and possible action regarding a request for removal of property owned by HB2K, LLC
located on Gage Road from the City of Kings Mountain Extraterritorial Jurisdiction - Todd
Carpenter, City Manager.
BACKGROUND AND FINDINGS:
A letter has been received from John Rizzo formally requesting that the property owned by HB2K,
LLC, located on Gage Road be released from the Kings Mountain Extraterritorial Jurisdiction. The city
has also received a letter of support for the relinquishment from the Cleveland County. The purpose of
this item is to inform Council of the request and the letter of support and to have discussion regarding
how Council would like to proceed.
This action is unprecedented and there is no statutory method defined as to the procedure to release
property from the extraterritorial jurisdiction.
RECOMMENDATION:
It is the recommendation of Staff that Council take no action to consider moving forward to release this
property from the ETJ.
CONSENT/STAND-ALONE Regular Meeting
ATTACHMENTS:
Rizzo_Gage Rd.pdf
65
HB2K, LLC ETJ 031826.pdf
HB2K_Property Map.pdf
66
67
Cleveland County
NORTH
CAROLINA
March 18", 2026
Mr. Todd Carpenter, City Manager
City of Kings Mountain
101 West Gold Street
Kings Mountain, North Carolina 28086
Reference: HB2K, LLC Extra Territorial Jurisdiction Request
Mr. Carpenter:
Based on conversations with HB2K, LLC representatives, it is our understanding that a
formal request to remove 166 Gage Road (Parcel ID# 49416) from Kings Mountain’s Extra
Territorial Jurisdiction will be submitted during Public Comment at the Kings Mountain City
Council’s meeting on Tuesday, March 31%, 2026. Therefore and on behalf of Cleveland County, I
am stating the County’s position of support for the identified parcel to be relinquished from Kings
Mountain’s Extra Territorial Jurisdiction and incorporated into the County’s planning and zoning
jurisdiction. The County has the utmost confidence that the City Council will offer their sincere
and thoughtful consideration of the request.
Please do not hesitate to contact me should you have any questions and/or need additional
information. I look forward to continuing to strengthen our partnership for the betterment of our
community.
Best Regards, _
0
ex
oS
at
David B. Cotton, County Manager
County of Cleveland
COUNTY ADMINISTRATION
311 EAST MARION STREET
SHELBY, NORTH CAROLINA 28151-1210
68
69
The government’s own published record — read it yourself, then decide what to do about it.
The facilities, the coverage, and the local record for this community.
Not yet recorded. The record stays open — outcomes are added as minutes and vote results are published.
Provenance
Where this record came from. Every source is listed, permanently.
- Agenda Watch · Aug 14, 2026
Permanent ID DKT-2026-000700 — this record is never deleted.
Record history
Every change to this record, logged as it happened.
- Aug 14, 2026 Filed on the Docket
- Aug 14, 2026 Full document archived — public record
← The full Docket · every meeting, vote, and action on the permanent record · also in the National Record Index.