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7s1 <br />Commissioner Willhoit said his interpretation was if the developer was not <br />in compliance after the grace period, the fine is levied from the date oi' violation. <br />Commissioner Whitted said the Board makes the decision an the date the fine is <br />levied based on facts submitted to the Erosion Control Officer. He said the policy <br />has been to set the fine date upon owners' first notification of noncompliance. <br />The County Attorney said since working days were not specified in the ordinance, <br />fines were levied on a calendar-day basis. <br />The Erosion Control Officer said the site was brought into compliance after <br />Mr. Davis received the call notifying him the Board had levied a fine. He said <br />the developer brought the site into compliance by providing a vegetative cover <br />along the shoulders and slopes of the road. He said after the seeding work was <br />done, a rain storm washed they work out in a couple of places which are now free to <br />erode. He said on October 20, Mr. Coughlin had contacted Mr. Davis by phone and <br />notified him the site needed riprap on inverts of culverts and ditches, but the other <br />work was satisfactory. He said the site was brought into compliance on September 22 <br />and Mr. Davis said he do the riprap. <br />Commissioner Willhoit asked if the present amendments would incorporate using <br />a stop work order which would be an effective tool to bring the sites into com- <br />pliance without the necessity of having to wait for the Board to levy a fine. <br />The Erosion Control Officer said a stop work order was an effective tool when <br />sites were under construction. <br />Mrs. Barbour said she thought Mr. Freeman had agreed to put a paragraph in <br />his notification letters saying fines would be levied from a given date. <br />Commissioner Whitted asked Mr. Freeman if he was not notifying people that <br />a fine was being levied and the date from which the fine would run. Mr. Freeman <br />said that he was. <br />Commissioner Gustaveson said since the project was in compliance on September 22, <br />which is one of the aims of the ordinance, he thought the Board should consider <br />reducing the fine or cutting down on the number of days. He expressed his concern <br />that developers take the ordinance seriously. <br />Commissioner Iillhoit asked For a recommendation from the Erosion Control <br />Officer. <br />Mr. Freeman said since Mr. Davis has assured him he will provide riprap, he <br />has no objection to dropping the civil penalty. <br />Commissioner Iillhoit requested a report of the site's progress at the December 4 <br />meeting with the idea the Board would drop the civil penalty if the work is completed. <br />Agenda Item 7: Peat, Marwick, Mitchell & Co.- Review of Audit <br />Mr. Phillip Wilson, Mr. Phil Levine and Mr. Ron betrich were present in the <br />audience representing Peat, Marwick, Mitchell & Co. Mr. Phillip Wilson reviewed <br />the county's financial statement with the following comments: He said th'e North <br />Carolina Local Government Commission suggests property taxes assessed but not col- <br />lected not be accrued in the financial statement while accountants believe net <br />receivables should be shown in the fund balance. He said in November of 1976, six <br />million dollars worth of bonds were authorized and included as revenue in the financial <br />statement even though they were not issued until 1977. He said at the end of June, 1978 <br />bonds were received but the revenue had been reported in the previous year. <br />Commissioner Whitted said the Board was aware of the basic disagreement between <br />the accountants and the Local Government Commission and had accepted his condition in <br />the auditor's statement. Mr. Wilson said he agreed the Board should keep this quali- <br />fication until accountants and the Local Government Commission resolved this issue. <br />Mr. Wilson said the county's financial statement looked good and there was a <br />hal` million more in revenue than budgeted which was property taxes received and <br />sales taxes plus an under expenditure. <br />