HomeMy WebLinkAbout05-20-25 Town Council PacketAgenda Town Council Meeting
Tuesday, May 20, 2025
6:30 p.m. Closed Session Council Chambers
1. Meeting Called to Order (Mayor Collins)
2. Roll Call (Clerk of Council)
3. Modification to Closed Session (Mayor Colling)
4. Enter into Closed Session for the following items:
a. VA Code 2.2-3711 (A) 1 (2 items)- Personnel Matters
i. Fire Department
ii. Police Department
7:00 p.m. Public Session Council Chambers 1. Certification of Closed Session (Mayor Collins)
2. Pledge of Allegiance (Vice-Mayor Dawson)
3. Invocation (Councilman Clark)
4. Guests and Visitors (Mayor Collins)
5. Modification to Public Session (Mayor Collins)
6. Presentations
a. Fire Department Certificates of Appreciation- Chief Jeff Conner
b. FY 2025-2026 Budget- Manager Day
7. Public Hearing
a. Proposed Budget for the Fiscal Year Ending June 30, 2026; FY 2025-2026 (Mayor reads Public Hearing Ad posted in The Patriot on May 9th and May 16th) (Voting will take place on June 3, 2025)
8. Voting Items a. Resolution 2025-18 Resolution Reappointing Candidates to the Town of Pulaski, Virginia Building Code Technical Review Board
b. Resolution 2025-19 Resolution of the Town Council of the Town of Pulaski, Virginia, Expressing Support for Vegg Inc. and Authorizing the Town of Pulaski to Act as the Applicant for the FY 26 Industrial Revitalization Fund Grant Program through DCHD.
Reasonable accommodation will be provided for persons with disabilities, if requested.
c. Ordinance 2025-01 Ordinance Authorizing Sale of Town Property to SHAH Development LLC- Manager Day
9. Discussion(s)
a. Vehicles ready for auction- Manager Day
10. Public Comment Period
(The Town Council welcomes your input. You may address the Council by completing a speaker’s slip available at the door and giving it to the Clerk of Council prior to the meeting. At this time, you may address Council on items that are not on the agenda. The limit is three (3) minutes for
each speaker.) 11. Consent Agenda (Voting)
a. Consideration of April 29, 2025Town Council Budget Work Session Minutes
b. Consideration of May 6, 2025 Town Council Meeting Minutes
12. Council Comments & Board Updates
13. Manager’s Report (Manager Day)
14. Reminder of Future Council Meeting (Mayor Collins)
a. June 3, 2025; Closed Session 6:00 p.m., Open Session 7:00 p.m.
Presentation(s)
Information
Presentation- Certificates of Appreciation
Mayor Collins reads certificate, Jeff Conner presents awards to three recipients listed below.
In recognition of your extraordinary bravery, swift action, and unwavering commitment to the preservation of life, the Town of Pulaski proudly honors you for your courageous response during a life-saving rescue on April 30, 2025. Your selfless service exemplifies the highest standards of the firefighting profession and reflects great credit upon yourself, the firefighting
industry, and our entire community. With deepest gratitude, The Town Council recognizes
and commends your heroism and celebrates the positive impact of your actions.
Lieutenant John Hall – Pulaski Fire Department
Senior Firefighter Zach Camacho – Pulaski Fire Department
Fire Fighter Payton Hollins – Pulaski County Fire and Rescue
Public Hearing(s)
Info
Town of Pulaski
Public Hearing
Proposed Budget for the Fiscal Year Ending June 30, 2026
FY 2025-2026
Public Hearing was published in The Patriot on May 9th & May 16th
The following summary of the proposed budget for the Town of Pulaski is published for
informative and fiscal planning purposes only. There is no allocation of any funds of the Town
until there has been an adoption of the budget and appropriation thereof.
A public hearing will be held by the Town Council on Tuesday May 20, 2025 at 7:00 p.m. in the Council Chambers of the Town Municipal Building 42 First Street, N.W., at which any member of
the public may attend and be heard regarding the budget. Written comments may also be
submitted by any member of the public and addressed to the Town Manager, P.O. Box 660 Pulaski
VA 24301 prior to the start of the public hearing. Those comments will be forwarded to the Town
Council. The public hearing will provide an opportunity for comments related to the proposed budget for FY 2025-2026.
The proposed annual budget for FY 2025-2026 consists of projected revenues and expenditures
for the General Fund, Water Fund, Sewer Fund, and Solid Waste as listed below.
Copies of the proposed budget are available for review at the Town Manager’s Office in the
Municipal Building.
For disabled individuals who may require special auxiliary aids or services, reasonable
accommodations will be made by the Town upon request. Please contact the Town
Manager’s Office (540)-994-8600 prior to the above meeting. For persons with hearing or visual
difficulties, contact Virginia Relay at 711 to arrange contact with the Town.
PROPOSED BUDGET FY2025-2026
General Fund Revenues FY 2024-2025 FY 2025-2026
Property Taxes 3,410,500.00$ 3,292,000.00$
Local Taxes 3,754,000.00$ 3,785,000.00$
Permits 51,400.00$ 55,800.00$
Fines and Forfeitures 54,000.00$ 59,500.00$
Recreational Charges 22,000.00$ 22,000.00$
State Non-Categorical Aid 10,575.00$ 15,000.00$
State Categorical Aid 3,144,819.00$ 3,274,269.00$
Misc. Revenue 116,600.00$ 189,225.00$
Rental of Property 15,160.00$ 10,000.00$
Recovered Cost 32,000.00$ 35,800.00$
Other Financing Sources 32,000.00$ 36,000.00$
General Fund Revenues 10,643,054.00$ 10,774,594.00$
General Fund Expenditures FY 2024-2025 FY 2025-2026
Town Council 46,504.00$ 46,204.00$
Clerk of Council 73,409.00$ 80,384.00$
Mayor’s Office 7,309.00$ 7,309.00$
Town Manager’s Office 526,280.00$ 418,230.00$
Community Development 325,995.00$ 85,375.00$
Finance 577,810.00$ 545,830.00$
Administrative Services 1,011,070.00$ 1,058,718.00$
General Engineering 346,045.00$ 276,926.00$
Contributions 327,111.00$ 325,023.00$
IT Department 113,000.00$ 123,180.00$
Police Department 3,032,434.00$ 3,155,649.00$
Fire Department 1,003,729.00$ 1,032,370.00$
Building Inspection 84,312.00$ 118,644.00$
Highways, Streets, Bridges-Ineligible 158,000.00$ 167,439.00$
Highways, Streets, Bridges-Eligible 2,058,254.00$ 2,078,596.00$
General Property Maintenance 298,054.00$ 294,308.00$
Cemeteries 59,788.00$ 54,325.00$
Senior Center 103,231.00$ 105,724.00$
Motor Vehicle Maintenance 139,217.00$ 139,017.00$
Debt Service 89,327.00$ 88,441.00$
Train Station 18,175.00$ 24,730.00$
Town Wide Projects-Capital 244,000.00$ 80,068.00$
Captial Outlay -$ 169,029.00$
Code Enforcement -$ 168,475.00$
Parks & Trails -$ 130,600.00$
General Fund Expenditures 10,643,054.00$ 10,774,594.00$
Water Fund Revenues FY 2024-2025 FY 2025-2026
Total Miscellaneous Revenue 27,000.00$ 3,182,731.50$
Total Utility Collections 2,626,115.37$ 19,750.00$
Total Water Fund Revenues 2,653,115.37$ 3,202,481.50$
Water Fund Expenditures FY 2024-2025 FY 2025-2026
Total Debt Service 390,192.37$ 429,634.00$
Total Water Trans. & Distribution 586,310.00$ 610,075.00$
Total Water Filtration & Purification 1,452,961.00$ 1,534,399.00$
Total Other Financing 223,652.00$ 628,373.50$
Total Water Fund Expenditures 2,653,115.37$ 3,202,481.50$
Sewer Fund Revenue FY 2024-2025 FY 2025-2026
Total Miscellaneous Revenue 13,500.00$ 23,200.00$
Utility Collections Total 4,577,951.86$ 4,849,435.00$
Total Sewer Fund Revenues 4,591,451.86$ 4,872,635.00$
Sewer Fund Expenditures FY 2024-2025 FY 2025-2026
Total Debt Service 463,377.00$ 508,373.40$
Total Capital Outlay 50,000.00$ 209,639.64$
Total Sewer Collection 397,453.00$ 427,590.00$
Total Pepper's Ferry RWT Authority 3,425,507.00$ 3,640,205.00$
Total Other Financing Uses 255,114.86$ 86,826.96$
Total Sewer Fund Expenditures 4,591,451.86$ 4,872,635.00$
Solid Waste Revenue FY 2024-2025 FY 2025-2026
Solid Waste Collection 839,500.00$ 839,500.00$
Total Solid Waste Revenues 839,500.00$ 839,500.00$
Solid Waste Expenditures FY 2024-2025 FY 2025-2026
Residental Collections 600,000.00$ 546,000.00$
Town Dumpsters 24,000.00$ 17,000.00$
Convenience Center 134,000.00$ 124,500.00$
Total Other Financing Uses 81,500.00$ 152,000.00$
Total Solid Waste Expenditures 839,500.00$ 839,500.00$
Town of Pulaski
Public Hearing on Water Rates TAKE NOTICE, that the Town Council of the Town of Pulaski, Virginia will hold a public hearing on Tuesday May 20, 2025 at 7:00 p.m. in the Council Chambers of the Town Municipal Building, 42 First St. NW Pulaski VA 24301 to consider an increase in the charges for water service as set forth below:
All persons desiring to speak for or against the proposed adjustment in water rates should appear at the aforementioned time and place or submit their comments in writing to the Town Manager prior to the hearing. For further questions, contact the Town Manager’s office at 540-994-8600. Copies of the proposed rates are available for public review in the Town Manager’s office from 8:30 – 5:00 p.m. Monday – Friday. For disabled individuals who may require special auxiliary aids or services, reasonable accommodations will be made by the Town upon request. Please contact the Town Manager’s office 540-994-8600 prior to the above meeting. For persons with hearing or visual difficulties, contact Virginia Relay at 711 to arrange contact with the Town of Pulaski.
Inside Town:Outside Town:
27.74$ 34.67$
Use Tier (gallons)Up to (gallons)Inside Town Rate Outside Town Rate
1,000.01 10,000.00 pay $5.72 per 1,000 gallons pay $7.15 per 1,000 gallons
10,000.01 50,000.00 pay $7.32 per 1,000 gallons pay $9.15 per 1,000 gallons
50,000.01 680,000.00 pay $12.29 per 1,000 gallons pay $15.36 per 1,000 gallons
680,000.01 infinite pay $3.47 per 1,000 gallons pay $4.34 per 1,000 gallons
Proposed Town of Pulaski Water Rates
BASE RATE
(the BASE RATE is applied to all water users and is applied for the first 1,000 gallons)
Town of Pulaski
Public Hearing on Sewer Rates TAKE NOTICE, that the Town Council of the Town of Pulaski, Virginia will hold a public hearing on Tuesday May 20, 2025 at 7:00 p.m. in the Council Chambers of the Town Municipal Building, 42 First St. NW Pulaski VA 24301 to consider an increase in the charges for sewer service as set forth below:
All persons desiring to speak for or against the proposed adjustment in water rates should appear at the aforementioned time and place or submit their comments in writing to the Town Manager prior to the hearing. For further questions, contact the Town Manager’s office at 540-994-8600. Copies of the proposed rates are available for public review in the Town Manager’s office from 8:30 – 5:00 p.m. Monday – Friday. For disabled individuals who may require special auxiliary aids or services, reasonable accommodations will be made by the Town upon request. Please contact the Town Manager’s office 540-994-8600 prior to the above meeting. For persons with hearing or visual difficulties, contact Virginia Relay at 711 to arrange contact with the Town of Pulaski.
Voting Items
RESOLUTION 2025-18
Resolution Reappointing Candidates to the Town of Pulaski, Virginia
Building Code Technical Review Board WHEREAS, the Town Council has determined that it is in the general interest of the residents to the Town of Pulaski to maintain full representation on the various agencies, authorities, and
boards of which the town is a member; and,
WHEREAS, the Town of Pulaski’s Building Code Technical Review Board has members eligible for reappointment,
NOW, THEREFORE be it RESOLVED, by the Town Council of the Town of Pulaski,
Virginia sitting in regular session this 20th day of May 2025 that the following persons are reappointed to the boards for the terms as indicated below.
This resolution is effective upon adoption and is hereby adopted on this 20th day of May 2025 by the recorded vote of the Town Council of Pulaski, Virginia as follows:
Jeremy L. Clark- G. Tyler Clontz-
Sunshine N. Cope- Steven W. Erickson- Brooks R. Dawson- Joel B. Burchett- Mayor Collins-
TOWN OF PULASKI, VIRGINIA ______________________________
W. Shannon Collins
Mayor ATTEST ______________________________
Olivia C. Hale
Clerk of Council
Appointee Entity Start Term Expiration Date of Term
Tyler Kirkner Building Code Technical Review Board 04/20/2025 04/20/2027
Resolution 2025-19
Resolution of the Town Council of the Town of Pulaski, Virginia, Expressing Support for Vegg Inc. Program and Authorizing the Town of Pulaski to Act as the Applicant for the FY 2026 Industrial Revitalization Fund (IRF) Grant Program through DHCD
WHEREAS, the Town of Pulaski recognizes the need for economic development, sustainable
agriculture, and the revitalization of underutilized historic properties within the community; and
WHEREAS, Vegg, Inc. is undertaking a transformative project to convert the former Jefferson
School building into a state-of-the-art vertical farming and AgTech facility, aligning with the
Town’s vision for innovation, workforce development, and environmental sustainability; and
WHEREAS, the project will generate quality jobs, increase access to fresh, climate-smart
produce, repurpose a significant community asset, and serve as a model for climate-resilient
agricultural development in rural Virginia; and
WHEREAS, the Virginia Department of Housing and Community Development (DHCD)
administers the Industrial Revitalization Fund (IRF) Grant Program to support impactful
redevelopment projects that align with local and regional economic development strategies;
NOW, THEREFORE, BE IT RESOLVED that the Town of Pulaski Town Council hereby
expresses its full support for the Vegg, Inc. project and authorizes the Town of Pulaski to act as
the applicant for the FY 2026 Industrial Revitalization Fund (IRF) Grant Program through
DHCD on behalf of the project.
BE IT FURTHER RESOLVED that the Town Manager, or their designee, is authorized to
execute all documents, submit required applications, and take any actions necessary to facilitate
the successful submission and administration of the IRF grant in support of the Vegg, Inc.
project.
This resolution is effective upon adoption and is hereby adopted on this 20th day of May 2025 by
the recorded vote of the Town Council of Pulaski, Virginia as follows: Jeremy L. Clark- G. Tyler Clontz- Sunshine N. Cope- Steven W. Erickson-
Brooks R. Dawson- Joel B. Burchett-
Mayor Collins-
TOWN OF PULASKI, VIRGINIA
______________________________ W. Shannon Collins Mayor
ATTEST
______________________________
Olivia C. Hale Clerk of Council
Ordinance 2025-01
Ordinance Authorizing Sale of Town Property to SHAH Development, LLC WHEREAS, the Town of Pulaski (the “town”) owns certain real property identified on Pulaski County’s tax map as Parcel ID #63-1-219, Parcel ID #63-1-220 and Parcel ID #63-42-1,
together, totaling approximately 176 acres (the “property”); and
WHEREAS, the Town has the authority to sell the Property pursuant to § 2.04 of the Town’s
Charter; and
WHEREAS, the Town believes that the best use of this property for the benefit of the Town will
be its development into workforce housing, and as needed, commercial use; and
WHEREAS, SHAH Development, LLC has proposed to the Town a plan to develop the Property in a manner that fits the Town’s goals; and
WHEREAS, the Town and Shah Development, LLC have agreed to enter into a Conveyance
Agreement to govern the sale, conveyance and development of the Property; and
WHEREAS, the Town Council has held a public hearing pursuant to Virginia Code § 15.2-1800
concerning the proposed sale and conveyance of this Property to Shah Development, LLC; and
WHEREAS, the Town Council promulgates this Ordinance in accordance with § 3.15(B)(7) of
the Town’s Charter; and
NOW THEREFORE BE IT ORDAINED by the Council of the Town of Pulaski that the sale and conveyance of the Property to and the execution of the attached Conveyance Agreement with Shah Development, LLC is hereby approved.
This ordinance shall be effective upon adoption on this 20th day of May 2025 by the duly
recorded vote of the Town Council of the Town of Pulaski, Virginia as follows:
Jeremy L. Clark- G. Tyler Clontz- Sunshine N. Cope- Steven W. Erickson- Brooks R. Dawson- Joel B. Burchett-
Mayor Collins- TOWN of PULASKI, VIRGINIA
______________________________ W. Shannon Collins Mayor
ATTEST
_________________________
Olivia C. Hale Clerk of Council
Discussion(s)
Information
Jackie Reid
From:
Sent:
To:
Subject:
Attachments:
Todd Day
Monday, May 5, 2025 6:27 AM
Jackie Reid
FW: Request For Vehicles Ready For Auction (Email 1 of 2)
Derick Waddell.vet; white Jeep.docx; whiteJeep1 .jpg; whiteJeep2.jpg; whiteJeep3.jpg;
whiteJeep4.jpg; whiteJeep5.jpg; Blue Jeep.docx; blueJeep1 .jpg; blueJeep2.jpg;
blueJeep3.jpg; blueJeep4.jpg; blueJeep5.jpg; Ford Pickup Truck.docx; Green Truck 1.jpg;
Green Truck 2.jpg; Green Truck 3.jpg; Green Truck 4.jpg; Green Truck 5.jpg
From: Derick Waddell <dwaddell@pulaskitown.org>
Sent: Friday, May 2, 2025 3:12 PM
To: Todd Day <tday@pulaskitown.org>
Cc: Samuel J. Shumate <sshumate@pulaskitown.org>
Subject: Request For Vehicles Ready For Auction (Email 1 of 2)
Mr. Day,
I have attached several vehicles in this email that are ready for auction from the PD. They will not all fit into one email
so I will send a second one right after this one.
Please be advised that the (2) Jeep Commanders were purchased with Asset Forfeiture Money and will have to be place
back into that Line Item for the PD.
The rest do not fall into that category.
Attached are the photographs and a form for each vehicle with the information you requested.
If any more information is needed just let me know.
Derick Waddell
Pulaski Police Department
Li eutenant, Support Services
(5401 994-8E,7H Vork
(540) 739-9098 1\.·l•)bile
(540) 994-8693 Other
dwaddell@pulaslcit own.org
42 1st St. NW
P.O. Box 660
Pulaski, Va. 24301
1
Police Department
Year: 2010
Make: Jeep
Model: Commander
Mileage: 96,879
Running or not: Vehicle does run
VIN : 1J4RG4GKXAC110159
Jeep SUV
Police Department
Year: 2009
Make: Jeep
Model: Commander
Mileage: 131,584
Running or not: Vehicle does run
VIN : 1 J8HG48K39C507832
Jeep SUV
Police Department
Year: 1977
Make: Ford
Model: F-100 Custom
Ford Pickup Truck
Mileage: Odometer Reads "82,552" However it's probably been flipped past 100K once
Running or not: Vehicle does run
VIN : F10GN08701725
Police Department
Year: 1997
Make: Ford
Model: F-150
Mileage: 91,431
Ford Pickup Truck
Running or not: Vehicle does run
VIN : 1FTDF1726VND03145
Police Department
Year: 2003
Make: Chevrolet
Model: Suburban Z71
Mileage: Unknown
Chevy Suburban
Running or not: Vehicle does run but there is no longer an ignition key or door key. Due to no
keys we are unable to see what the mileage is on the vehicle
VIN : 1GNFK16T63R107282
~ ip ~ ' --~-_ ____,, -
FIRE DEPARTMENT
Year - 2001
Make – American LaFrance
Model- Pumper
Mileage – Unknown (Ignition has been removed, so its unable to be turned on to get the mileage)
Running or not - Not Running (Major Electrical issues)
VIN Number- 4Z3AADBS64RM01792
FIRE DEPARTMENT
Year - 2004
Make – Ford
Model- Crown Victoria
Mileage – 181547
Running or not - Running
VIN Number- 2FAHP71W04X146387
PUBLIC WORKS
1980 CASE LOADER MODEL W24C
SERIAL #9139750
RUNNING CONDITION
PUBLIC WORKS
CONVERTIBLE BRAND CHASSIS MOWER
52” CUT
25HP KOHLER GAS MOTOR
DOES NOT RUN
PUBLIC WORKS
1998 Vaccon Sewer Machine
1HTGBADR4WH561306
23,074 MILES
RUNNING CONDITION
Consent Agenda
Town Council Budget Work Session
April 29, 2025
1. The Mayor called the meeting to order at 6:30 p.m. and asked for a roll call. Jeremy L. Clark- Aye G. Tyler Clontz- Aye Mayor Collins- Aye
Sunshine N. Cope- Aye Steven W. Erickson- Aye
Brooks R. Dawson- Aye Joel B. Burchett- Aye 2. General Fund Budget Presentation The Town Council Budget Work Session on April 29, 2025, focused on the 2025-2026 budget. Key points included the need for organizations to present their funding requests to ensure accountability, with a particular emphasis on the Community Action and NRV Housing Trust Fund. The budget highlights included a $660,000 ARPA fund allocation, a
$2 million VIP fund, and a balanced budget with no general fund fee increases. Concerns were raised about the sustainability of cigarette tax and meals tax revenues, which were 38% and 46% below projections, respectively. The council also discussed the need for vehicle replacements and the impact of inflation on the budget.
3. With no further business, the Mayor adjourned the meeting at 7:45 p.m.
Town Council Meeting Minutes May 6, 2025
1. The Mayor called the meeting to order at 6:00 p.m. and asked for a roll call. Jeremy L. Clark- Aye G. Tyler Clontz- Aye Mayor Collins- Aye Sunshine N. Cope- Aye Steven W. Erickson- Aye
Brooks R. Dawson- Aye Joel B. Burchett- Aye
2. Modification to Closed Session- The Mayor asked for a motion to add an item under VA Code 2.2-3711 (A) 1- Personnel Matters, Appointments to Boards.
The motion was made by Councilman Clontz and seconded by Councilman Clark.
Jeremy L. Clark- Aye G. Tyler Clontz- Aye Mayor Collins- Aye Sunshine N. Cope- Aye Steven W. Erickson- Aye Brooks R. Dawson- Aye Joel B. Burchett- Aye
3. The Mayor asked for a motion to enter into Closed Session to discuss the following items: a. VA Code 2.2-3711 (A) 1 (2 items)- Personnel i. Town Manager
ii. Appointments to Boards
b. VA Code 2.2-3711 (A) 8 (1 item)- Consultation with Legal Counsel i. SHAH Development
The motion was made by Councilman Erickson and seconded by Councilwoman Cope.
Jeremy L. Clark- Aye G. Tyler Clontz- Aye Mayor Collins- Aye Sunshine N. Cope- Aye Steven W. Erickson- Aye Brooks R. Dawson- Aye Joel B. Burchett- Aye
The following council members and staff entered into Closed Session: Councilman Clark, Councilwoman Cope, Vice-Mayor Dawson, Councilman Clontz, Councilman Erickson, Councilman Burchett, Town Manager, Todd Day, Town Attorney, Scot Farthing, and
Clerk of Council, Ms. Hale.
Councilman Clontz exited Closed Session before the discussion regarding SHAH Development and rejoined Closed Session for the discussion of Personnel Matters, Town Manager.
Clerk of Council Ms. Hale exited Closed Session before the discussion of Personnel Matters, Town Manager.
7:11 p.m. Open Session
4. Certification of Closed Session- The Mayor asked for a motion that only the following
items were discussed in Closed Session: a. VA Code 2.2-3711 (A) 1 (2 items)- Personnel i. Town Manager
ii. Appointments to Boards
b. VA Code 2.2-3711 (A) 8 (1 item)- Consultation with Legal Counsel i. SHAH Development
The motion was made by Councilman Clark and seconded by Vice-Mayor Dawson.
Jeremy L. Clark- Aye G. Tyler Clontz- Abstained Mayor Collins- Aye Sunshine N. Cope- Aye Steven W. Erickson- Aye Brooks R. Dawson- Aye Joel B. Burchett- Aye
5. Councilwoman Cope led the audience in the Pledge of Allegiance. 6. Councilman Clark gave the invocation.
7. Mayor Collins welcomed all in attendance and viewing online.
8. Modification to Public Session- The Mayor asked for a motion to add Resolution 2025-17, Resolution Reappointing Candidates to the Town of Pulaski, Virginia Building Code Technical Review Board, after Resolution 2025-16.
The motion was made by Vice-Mayor Dawson and seconded by Councilwoman Cope to add Resolution 2025-17 to the agenda. Jeremy L. Clark- Aye G. Tyler Clontz- Aye Mayor Collins- Aye
Sunshine N. Cope- Aye Steven W. Erickson- Aye
Brooks R. Dawson- Aye Joel B. Burchett- Aye 9. Public Hearing a. Land Transfer to SHAH Development- Mayor Collins
Mayor Collins read the Public Hearing ad that was advertised in The Patriot on April 25, 2025 and May 2, 2025. Manager Day stated this Public Hearing is a protocol from the State of Virginia
and there are other concessions, and other agreements that SHAH Development
LLC and the Town of Pulaski have been reviewing with the attorneys on both sides for a number of months.
The Mayor opened the Public Hearing.
Kevin Hill stated he was excited about the development and asked if there would
be a presentation in the future with conceptual information published, and how it would affect the residents, as an example, he asked about the traffic and the road conditions on Pepper’s Ferry Road. He stated he would like to see public information, a public presentation, and conceptual information available before
contracts are signed, and then asked what the projected timeline was for the
development. Manager Day responded that there will be bigger presentations and more communication for the public when it comes to water, storm water, and roads.
The entire project has to be run by VDOT and meet their specifications, which
include traffic counts. The Health Department will be communicating when it comes to water and sewer once those designs take place. DEQ will be involved; this is simply the beginning of a long process, and the surrounding neighbors will receive certified letters regarding lot lines, and the development will happen in
several of different phases.
The Mayor closed the Public Hearing and stated that the voting on the ordinance would take place on May 20, 2025.
10. Presentations
a. Pulaski Area Transit Update- Monica Musick Ms. Musick stated by introducing Ray Clark, Pulaski Area Transit’s new Executive Director. She highlighted updates including new QR codes that have
been placed on all the bus stops, on the vans, and some businesses around town,
events that are scheduled, the golf tournament on May 21st, and a paint night on July 29th and funds from both events will go back into the local matching funds. She reported that they participated in the Family Fun Festival to market the transit and that ridership continues to increase. She reminded Council and listeners that
there will no longer be a stop at the Kroger and Rural King shopping plaza as of
May 9th, as a request from the property owner, and they are working on revamping stops in the town to include additional pickups. DRPT suggested PAT apply for grants as presented without the local match, and they would work with staff to see what changes need to be made, they also stated they’d be happy to
come present or do a virtual presentation to talk about the long-term ramifications
of not having all the local funding that is requested. She also reported that to save on expenses, they have moved their dispatch office to their office and moved a full-time employee to part-time.
Councilman Erickson asked if making the full-time into a part-time position was
at the employee’s request or if it had to be done to save money. Jennifer Viers stated it had to be done to save money.
Vice-Mayor Dawson asked how much savings were due to moving the dispatch location and if it caused any negative impacts.
Ms. Viers stated it wasn’t a huge amount, roughly $300, and it’s been working better, having everyone in the same office. Mayor Collins asked if there was an additional stop added since the Kroger
location was removed.
Ms. Musick stated that the whole Dublin route is in the process of undergoing several changes, and she has been working with Radford Transit to ensure their schedules match up.
Councilman Erickson asked if stops could be relocated for persons who are not allowed on Wal-Mart’s property, who would have been going to Kroger, but now that that location has been removed, they will not have transportation at all.
Ms. Musick stated that anyone can call and say they would be at a different
location, and they would be picked up. Councilwoman Cope asked if PAT chooses the stops.
Ms. Musick stated locations are based on how many stops they make and she will
reach out to the property owners to make sure they can up their bus stop sign there. Councilman Erickson asked how many people were using the Kroger stop for
shopping.
Ms. Musick stated it wasn’t a huge amount, and she had checked the numbers first when the request came in to stop that location.
Ms. Musick asked to do another update at the second meeting in October.
11. Discussions a. YMCA Funding Request
The motion was made by Councilman Burchett and seconded by Councilwoman
Cope to approve the $500 funding request for the YMCA gala and the $2,000 request for the Carl E. Hanks Memorial Fund. Jeremy L. Clark- Aye G. Tyler Clontz- Aye Mayor Collins- Aye
Sunshine N. Cope- Aye Steven W. Erickson- Aye
Brooks R. Dawson- Aye Joel B. Burchett- Aye
b. NRV Home Consortium Agreement- Shannon Ainsley
Ms. Ainsley reported that the board consists of localities in the New River Valley that work together to receive and distribute HUD funding. The vote tonight will authorize the Town Manager to sign the amended Home Corporation agreement.
Vice-Mayor Dawson asked if there was any change in expected funding for the
consortium. Ms. Ainsley stated that there were no changes and the projects are awarded on a scheduled basis, and that Claremont was the first one funded and awarded. The
organization focuses on creating and preserving affordable housing for the
homebuyer, the rental programs are focusing on 80% AMI, the term is three years, it will renew in 2027, and we as a locality do not contribute any financial contribution to the group, the locality can contribute land or give tax breaks but there is no membership fee.
Councilman Clark asked what other projects we have that would qualify for this in the town and how does it benefit the town. Ms. Ainsley stated that since Claremont just received funding, we’re a few years
about to be able to receive funding again, and that this is county-wide, not just the
town, and the town has benefited from the Claremont project, with the need in the town being housing. Councilman Erickson asked if the agreement was signed in 2024, what is being
signed now.
Ms. Ainsley stated that this is an amendment from 2024, but it is needed for some of the funding applications.
Councilman Burchett stated this consortium does not control all the HUD money
coming into the locality, that individuals can go out and apply for HUD money, and that the town has nothing to do with it. The motion was made by Vice-Mayor Dawson and seconded by Councilman
Clark to authorize the Town Manager to execute the amendment.
Jeremy L. Clark- Aye G. Tyler Clontz- Aye Mayor Collins- Aye Sunshine N. Cope- Aye Steven W. Erickson- Aye Brooks R. Dawson- Aye Joel B. Burchett- Aye
c. FY 25-26 Budget- Manager Day
Manager Day reported by state code, we are required to have a public hearing on the budget and we have a solid balanced budget in the water, sewer, and general
fund.
Councilman Erickson asked if there was a way to change items within our budget, seeing as the PAT transit has cut costs and had to change an employee status.
Manager Day stated absolutely that those changes are made every day throughout
the fiscal year, and it doesn’t change the overall budget. The motion was made by Councilman Clark and seconded by Councilwoman Cope to move the FY 25-26 budget to a public hearing on May 20, 2025.
Jeremy L. Clark- Aye G. Tyler Clontz- Aye Mayor Collins- Aye Sunshine N. Cope- Aye Steven W. Erickson- Aye Brooks R. Dawson- Aye Joel B. Burchett- Aye
12. Resolution 2025-15 Appointing Nathan Smythers as the Town of Pulaski Certified
Building Official Manager Day stated Mr. Smythers has accomplished passing all three exams which gave him the benefit of obtaining an official state recognized building official license.
The motion was made by Councilman Clark and seconded by Vice-Mayor Dawson to adopt the resolution. Jeremy L. Clark- Aye G. Tyler Clontz- Aye Mayor Collins- Aye
Sunshine N. Cope- Aye Steven W. Erickson- Aye
Brooks R. Dawson- Aye Joel B. Burchett- Aye 13. Resolution 2025-16 Resolution of the Town Council of the Town of Pulaski, Virginia Expressing Official Support for the Pulaski County Sports Complex
Manager Day commented that he was in full support of the sportsplex and looked forward to what it could bring to the town. Councilman Erickson stated the support for the complex does not change our support for
the YMCA and asked if there was a way to extend Wurno Road to the sportsplex for
better access. Manager Day stated he has not spoken to anyone at the county regarding road development to better the town, but he will be.
The motion was made by Vice-Mayor Dawson and seconded by Councilman Clark to adopt the resolution.
Jeremy L. Clark- Aye G. Tyler Clontz- Aye Mayor Collins- Aye Sunshine N. Cope- Aye Steven W. Erickson- Aye
Brooks R. Dawson- Aye Joel B. Burchett- Aye
Mayor Collins read the resolution. 14. Resolution 2025-17 Resolution Reappointing Candidates to the Town of Pulaski,
Virginia Building Code Technical Review Board
The motion was made by Councilwoman Cope and seconded by Councilman Clark to adopt the resolution.
Jeremy L. Clark- Aye G. Tyler Clontz- Aye Mayor Collins- Aye
Sunshine N. Cope- Aye Steven W. Erickson- Aye Brooks R. Dawson- Aye Joel B. Burchett- Aye 15. Public Comment Period- No speakers were present.
16. Consent Agenda a. Consideration of March 27, 2025 Town Council Budget Work Session Minutes The motion was made by Councilman Clark and seconded by Vice-Mayor
Dawson to adopt the minutes as written.
Jeremy L. Clark- Aye G. Tyler Clontz- Abstained Mayor Collins- Aye Sunshine N. Cope- Abstained Steven W. Erickson- Aye Brooks R. Dawson- Aye Joel B. Burchett- Aye
b. Consideration of April 15, 2025 Town Council Meeting Minutes The motion was made by Councilwoman Cope and seconded by Councilman Erickson to adopt the minutes as written.
Jeremy L. Clark- Abstained G. Tyler Clontz- Abstained Mayor Collins- Aye Sunshine N. Cope- Aye Steven W. Erickson- Aye Brooks R. Dawson- Abstained Joel B. Burchett- Aye
17. Council Comments & Board Updates
Vice-Mayor Dawson stated his appreciation for the Fire Department and the first responders for their work in the apartment complex fire over the weekend.
Councilman Erickson stated they were heroes for their actions in rescuing someone from
the third floor. Councilman Burchett stated he was impressed with their response time.
Councilman Erickson reported a pothole on Warden Court by the DMV to be filled, and commented that the second community meeting that was held that morning went well,
and he looked forward to having expert opinions come in with scientific data. He also
commented that the PAT employee who lost his benefits by having to fall back from full-time to part-time bothers him. 18. Manager’s Report
Manager Day reported the town had their second Project Recovery meeting that morning, and it was again, very positive. He read through the statistics of the apartment complex with the amount of equipment that was used, personnel who responded, and all the agencies that were involved and stated he appreciated every one of them and he would be
writing a letter to each jurisdiction thanking them for their response to the town and their
assistance. 19. Reminder of Future Council Meeting a. May 20, 2025; Closed Session 6:00 p.m., Open Session 7:00 p.m.
20. With no further business, the Mayor adjourned the meeting at 8:19 p.m.
General Info
C PAs I CONSULTANTS
Ros1NSON, FARMER, Cox Assoc1ATES, PLLC
Certified Public Accountants
May 1, 2025
Town of Pulaski, Virginia
Attn: Mr. Todd Day
and Members of Town Council
421 1st Street, N.W.
Pulaski, VA 24301
Dear Mr. Day and Members of Town Council:
We are pleased to confirm our understanding of the services we are to provide Town of Pulaski , Virginia for the year
ended June 30, 2025.
Audit Scope and Objectives
We will audit the financial statements of the governmental activities, the business-type activities, each major fund,
and the aggregate remaining fund information, including the disclosur~s, which collectively comprise the basic financial
statements of Town of Pulaski, Virginia as of and for the year ended June 30, 2025. Accounting standards generally
accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such
as management's discussion and analysis (MD&A), to supplement Town of Pulaski, Virginia's basic financial statements.
Such information, although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements
in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited
procedures to Town of Pulaski, Virginia's RSI in accordance with auditing standards generally accepted in the United
States of America (GAAS). These limited procedures will consist of inquiries of management regarding the methods of
preparing the information and comparing the information for consistency with management's responses to our inquiries,
the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements.
We will not express an opinion or provide any assurance on the information because the limited procedures do not
provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is
required by GAAP and will be subjected to certain limited procedures, but will not be audited:
1. Management's Discussion and Analysis.
2. Schedules related to pension and OPEB funding progress.
The budgetary comparison information, presented as RSI, will be subjected to the auditing procedures applied in the
audit of the basic financial statements and we will provide an opinion on it in relation to the financial statements as a
whole.
We have also been engaged to report on supplementary information other than RSI that accompanies Town of Pulaski,
Virginia's financial statements. We will subject the following supplementary information to the auditing procedures
applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling
such information directly to the underlying accounting and other records used to prepare the financial statements or
to the financial statements themselves, and other additional procedures in accordance with GAAS, and we will provide
an opinion on it in relation to the financial statements as a whole in a report combined with our auditor's report on
the financial statements:
1. Schedule of expenditures of federal awards.
2. Combining schedules.
BLACKSBURG OFFICE:
108 South Pa rk Drive
Blacksburg, Virginia 24060
(540) 552-7322
CONTACT:
Emily Viers, CPA
Director
eviers@rfca.com
In connection with our audit of the basic financial statements, we will read the following other information and consider
whether a material inconsistency exists between the other information and the basic financial statements, or the other
information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an
uncorrected material misstatement of the other information exists, we are required to describe it in our report.
1. Introductory section.
2. Statistical information.
The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and issue an auditor's report that includes our opinions
about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP, and
report on the fairness of the supplementary information referred to in the second paragraph when considered in
relation to the financial statements as whole. Reasonable assurance is a high level of assurance but is not absolute
assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing
Standards will always detect a material misstatement when it exists. Misstatements, including omissions, can arise
from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate,
they would influence the judgment of a reasonable user made based on the financial statements. The objectives also
include reporting on:
• Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award
agreements, noncompliance with which could have a material effect on the financial statements in accordance
with Government Auditing Standards.
• Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance
with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and
material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2
U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance).
Auditor's Responsibilities for the Audit of the Financial Statements and Single Audit
We will conduct our audit in accordance with GAAS; the standards for financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States; the Specifications for Audits of Counties,
Cities, and Towns , issued by the Auditor of Public Accounts of the Commonwealth of Virginia; the Single Audit Act
Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting records, a
determination of major program(s) in accordance with Uniform Guidance, and other procedures we consider necessary
to enable us to express such opinions. As part of an audit in accordance with GAAS and Government Auditing Standards,
we exercise professional judgment and maintain professional skepticism throughout the audit.
We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management. We will also evaluate the overall presentation of the financial statements, including
the disclosures, and determine whether the financial statements represent the underlying transactions and events in
a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial
reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to
the government or to acts by management or employees acting on behalf of the government. Because the
determination of waste and abuse is subjective, Government Auditing Standards do not expect auditors to perform
specific procedures to detect waste or abuse in financials audits nor do they expect auditors to provide reasonable
assurance of detecting waste or abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because
we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material
misstatements or noncompliance may not be detected by us, even though the audit is properly planned and performed
in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed to detect immaterial
misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the
financial statements or on major programs. However, we will inform the appropriate level of management of any
material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will
also inform the appropriate level of management of any violations of laws or governmental regulations that come to
our attention, unless clearly inconsequential. We will include such matters in the reports required for a Single Audit.
Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for
which we are not engaged as auditors.
In connection with this engagement, we may communicate with you or others via email transmission and send data
over the internet or allow access to data through third-party vendors' secured portals or clouds. As emails and
electronic data can be intercepted and read, disclosed, or otherwise used or communicated by an unintended third
party, or may not be delivered to each of the parties to whom they are directed and only to such parties, we cannot
guarantee or warrant that emails from us will be properly delivered and read only by the addressee. Therefore, we
specifically disclaim and waive any liability or responsibility whatsoever for interception or unintentional disclosure of
emails or data transmitted by us in connection with the performance of this engagement. In that regard, you agree
that we shall have no liability for any loss or damage to any person or entity resulting from the use of email
transmissions or electronic data sharing, including any consequential, incidental, direct, indirect, or special damages,
such as loss of revenues or anticipated profits, or disclosure or communication of confidential or proprietary
information.
We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in
the aggregate, that raise substantial doubt about the government's ability to continue as a going concern for a
reasonable period of time.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests
of the physical existence of inventories, and direct confirmation of receivables and certain assets and liabilities by
correspondence with selected individuals, funding sources, creditors, and financial institutions. We will also request
written representations from your attorneys as part of the engagement.
We have identified the following significant risk(s) of material misstatement as part of our audit planning:
• According to GAAS, significant risks include management override of controls, and GAAS presumes that
revenue recognition is a significant risk. Accordingly, we have considered these as significant risks.
• The prior year closing process did not identify all necessary adjustments to ensure reporting in accordance
with Generally Accepted Accounting Principles (GAAP).
• The Town did not appropriately follow the Virginia Public Procurement Act in the prior year.
• The Town had a federal noncompliance finding related to the Economic Development Cluster.
It is noted that the identified risks are based on the prior period audit and audit planning has not been concluded for
the current year; therefore, modifications to significant risks may be necessary.
We may, from time to time and depending on the circumstances, use third-party service providers in serving your
account. We may share confidential information about you with these service providers but remain committed to
maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures,
and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality
agreements with all service providers to maintain the confidentiality of your information and we will take reasonable
precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your
confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement,
you will be asked to provide your consent prior to the sharing of your confidential information with the third-party
service provider. Furthermore, we will remain responsible for the work provided by any such third-party service
providers.
Our audit of financial statements does not relieve you of your responsibilities.
Audit Procedures-Internal Control
We will obtain an understanding of the government and its environment, including the system of internal control,
sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error
or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient
and appropriate to provide a basis for our opinions. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentation, or the override of internal control. Tests of controls may be performed to test the effectiveness of
certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the
financial statements and to preventing and detecting misstatements resulting from illegal acts and other
noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed,
will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will
be expressed in our report on internal control issued pursuant to Government Auditing Standards.
As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness
of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance
with compliance requirements applicable to each major federal award program. However, our tests will be less in
scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed
in our report on internal control issued pursuant to the Uniform Guidance.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material
weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to
management and those charged with governance internal control related matters that are required to be
communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement,
we will perform tests of Town of Pulaski, Virginia's compliance with provisions of applicable laws, regulations,
contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to
provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued
pursuant to Government Auditing Standards.
The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether
the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards applicable
to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in
the 0MB Compliance Supplement for the types of compliance requirements that could have a direct and material effect
on each of Town of Pulaski, Virginia's major programs. For federal programs that are included in the Compliance
Supplement, our compliance and internal control procedures will relate to the compliance requirements that the
Compliance Supplement identifies as being subject to audit. The purpose of these procedures will be to express an
opinion on Town of Pulaski, Virginia 's compliance with requirements applicable to each of its major programs in our
report on compliance issued pursuant to the Uniform Guidance.
Responsibilities of Management for the Financial Statements and Single Audit
Our audit will be conducted on the basis that you acknowledge and understand your responsibility for (1) designing,
implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or error, including
internal controls over federal awards, and for evaluating and monitoring ongoing activities to help ensure that
appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable
assurance that government programs are administered in compliance with compliance requirements; and (4) ensuring
that management and financial information is reliable and properly reported. Management is also responsible for
implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant
agreements. You are also responsible for the selection and application of accounting principles; for the preparation
and fair presentation of the financial statements, schedule of expenditures of federal awards, and all accompanying
information in conformity with accounting principles generally accepted in the United States of America, with the
oversight of those charged with governance, and for compliance with applicable laws and regulations (including federal
statutes), rules, and the provisions of contracts and grant agreements (including award agreements). Your
responsibilities also include identifying significant contractor relationships in which the contractor has responsibility
for program compliance and for the accuracy and completeness of that information.
You are also responsible for making drafts of financial statements, schedule of expenditures of federal awards, all
financial records, and related information available to us; for the accuracy and completeness of that information
(including information from outside of the general and subsidiary ledgers); and for the evaluation of whether there are
any conditions or events, considered in the aggregate, that raise substantial doubt about the government's ability to
continue as a going concern for the 12 months after the financial statements date or shortly thereafter (for example,
within an additional three months if currently known). You are also responsible for providing us with (1) access to all
information of which you are aware that is relevant to the preparation and fair presentation of the financial statements,
such as records, documentation, identification of all related parties and all related-party relationships and transactions,
and other matters; (2) access to personnel, accounts, books, records, supporting documentation, and other information
as needed to perform an audit under the Uniform Guidance; (3) additional information that we may request for the
purpose of the audit; and (4) unrestricted access to persons within the government from whom we determine it
necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written representations
from you about the financial statements; schedule of expenditures of federal awards; federal award programs;
compliance with laws, regulations contracts, and grant agreements; and related matters.
Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to
us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during
the current engagement and pertaining to the latest period presented are immaterial, both individually and in the
aggregate, to the financial statements of each opinion unit taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for
informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees
who have significant roles in internal control, and (3) others where the fraud could have a material effect on the
financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or
suspected fraud affecting the government received in communications from employees, former employees, grantors,
regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with
applicable laws, regulations, contracts, agreements, and grants. You are also responsible for taking timely and
appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contract s, and grant
agreements that we report. Additionally, as required by the Uniform Guidance, it is management's responsibility to
evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of federal awards;
take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings;
promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior
audit findings and a separate corrective action plan. The summary schedule of prior audit findings should be available
for ou r review as of fieldwork.
You are responsible for identifying all federal awards received and understanding and complying with the compliance
requirements and for the preparation of the schedule of expenditures of federal awards (including notes and noncash
assistance received, and COVID-19-related concepts, such as lost revenues, if applicable) in conformity with the
Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document
that contains, and indicates that we have reported on, the schedule of expenditures of federal awards. You also agree
to include the audited financial statements with any presentation of the schedule of expenditures of federal awards
that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter
that (1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the
Uniform Guidance; (2) you believe the schedule of expenditures of federal awards, including its form and content, is
stated fairly in accordance with the Uniform Guidance; (3) the methods of measurement or presentation have not
changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have
disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the
schedule of expenditures of federal awards.
You are also responsible for the preparation of the other supplementary information, which we have been engaged to
report on, in conformity with U.S. generally accepted accounting principles (GAAP). You agree to include our report
on the supplementary information in any document that contains, and indicates that we have reported on, the
supplementary information. You also agree to include the audited financial statements with any presentation of the
supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the
written representation letter that (1) you are responsible for presentation of the supplementary information in
accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly
presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those
used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any
significant assumptions or interpretations underlying the measurement or presentation of the supplementary
information.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and
recommendations. Management is also responsible for identifying and providing report copies of previous financial
audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit
Scope and Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to
address significant findings and recommendations resulting from those audits, attestation engagements, performance
audits, or studies. You are also responsible for providing management's views on our current findings, conclusions, and
recommendations, as well as your planned corrective actions for the report, and for the timing and format for providing
that information.
With regard to publishing the financial statements on your website, you understand that websites are a means of
distributing information and, therefore, we are not required to read the information contained in those sites or to
consider the consistency of other information on the website with the original document.
Other Services
Financial Statement and SEFA Preparation
We will also assist in preparing the financial statements, schedule of expenditures of federal awards (SEFA), and related
notes of Town of Pulaski, Virginia in conformity with accounting principles generally accepted in the United States of
America and the Uniform Guidance based on information provided by you. These nonaudit services do not constitute
an audit under Government Auditing Standards and such services will not be conducted in accordance with Government
Auditing Standards. We will perform the services in accordance with applicable professional standards. The other
services are limited to the financial statements, schedule of expenditures of federal awards, and related notes services
previously defined, and other items as listed below. We, in our sole professional judgment, reserve the right to refuse
to perform any procedure or take any action that could be construed as assuming management responsibilities.
You agree to assume all management responsibilities for the financial statements, schedule of expenditures of federal
awards, and related notes, and any other nonaudit services we provide. You will be required to acknowledge in the
management representation letter our assistance with preparation of the financial statements, the schedule of
expenditures of federal awards, and related notes and that you have reviewed and approved the financial statements,
the schedule of expenditures of federal awards, and related notes prior to their issuance and have accepted
responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual, preferably
from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of the
services; and accept responsibility for them .
Agreed-Upon Procedures (APA)
You will agree to the procedures referenced in the Specifications for Audits of Counties, Cities, and Towns issued by
the Auditor of Public Accounts relative to the comparative report transmittal forms and will acknowledge that the
procedures to be performed are appropriate for the intended purpose of the engagement, which is Applying Agreed-
Upon Procedures in accordance with requirements as specified in the Uniform Financial Reporting Manual. Our
engagement to apply agreed-upon procedures will be conducted in accordance with attestation standards established
by the AICPA. Those standards require that we obtain your written agreement to the procedures to be applied and
your acknowledgement that those procedures are appropriate for the intended purpose of the engagement, as
described in this letter. A refusal to provide such agreement and acknowledgement will result in our withdrawal from
the engagement. No other parties will be requested to agree to the procedures and acknowledge that the procedures
performed are appropriate for their purpose. We make no representation that the procedures we will perform are
appropriate for the intended purpose of the engagement or for any other purpose.
Because the agreed-upon procedures do not constitute an examination or review, we will not express an opinion or
conclusion on the subject matter. In addition, we have no obligation to perform any procedures beyond those to which
you agree.
We will issue written reports on completion of our engagement that list the procedures performed and our findings.
Our reports will be addressed to the Town of Pulaski, Virginia and appropriate agencies. If we encounter restrictions
in performing our procedures, we will discuss the matter with you. If we determine the restrictions are appropriate,
we will disclose the restrictions in our reports. Our reports will contain a paragraph indicating that had we performed
additional procedures, other matters might have come to our attention that would have been reported to you. You
understand that the reports are intended solely for the information and use of the Auditor of Public Accounts and the
Town of Pulaski, Virginia and should not be used by anyone other than these specified parties.
There may exist circumstances that, in our professional judgement, will require we withdraw from the engagement.
Such circumstances include the following:
• You refuse to provide written agreement to the procedures and acknowledge that they are appropriate for the
intended purpose of the engagement.
• You fail to provide requested written representations, or we conclude that there is sufficient doubt about the
competence, integrity, ethical values, or diligence of those providing the written representations, or we
conclude that the written representations provided are otherwise not reliable.
• We determine that the description of the procedures performed or the corresponding findings are misleading
in the circumstances of the engagement.
• We determine that restrictions on the performance of procedures are not appropriate.
An agreed-upon procedures engagement is not designed to detect instances of fraud or noncompliance with laws or
regulations; however, should any such matters come to our attention, we will communicate them in accordance with
professional standards and applicable law. In addition, if in connection with this engagement, matters come to our
attention that contradict the subject matter, we will communicate such matters to you.
You are responsible for the subject matter to which our agreed-upon procedures are applied. In addition, you are
responsible for providing us with (1) access to all information of which you or the appropriate party are aware that is
relevant to the performance of the agreed-upon procedures on the subject matter, (2) additional information that we
may request from the appropriate party for the purpose of performing the agreed-upon procedures, and (3)
unrestricted access to persons within the entity from whom we determine it necessary to obtain evidence relating to
performing those procedures.
At the conclusion of our engagement, we will require certain written representations in the form of a representation
letter from management that, among other things, will confirm management's responsibility for the subject matter in
accordance with the Uniform Financial Reporting Manual.
Virginia Retirement System Examination
We will examine management's assertion that the census data reported to the Virginia Retirement System ("VRS") by
the Town of Pulaski, Virginia during the year ended June 30, 2025, is complete and accurate. The objectives of our
examination are to (1) obtain reasonable assurance about whether management's assertion that the census data
reported to the VRS is free from material misstatement based on the requirements to be met by participants in the
VRS as defined by the VRS and the Board of Trustees' plan provisions as mandated in the Code of Virginia Section 51 .1-
136; and (2) to express an opinion as to whether management's assertion that the census data reported to the VRS is
fairly stated, in all material respects.
Our examination will be conducted in accordance with attestation standards established by the AICPA. Accordingly, it
will include examining, on a test basis, management's records and other procedures to obtain evidence necessary to
enable us to express our opinion. We will issue a written report upon completion of our examination. Our report will
be addressed to Town of Pulaski, Virginia and the Auditor of Public Accounts of the Commonwealth of Virginia. We
cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is
necessary for us to modify our opinion. If our opinion is other than unmodified, we will discuss the reasons with you in
advance. If for any reason, we are unable to complete the examination or are unable to form or have not formed an
opinion, we may decline to express an opinion or may withdraw from this engagement.
Because of the inherent limitations of an examination engagement, together with the inherent limitations of internal
control, an unavoidable risk exists that some material misstatements may not be detected, even though the
examination is properly planned and performed in accordance with the attestation standards.
We will plan and perform the examination to obtain reasonable assurance about whether management's assertion that
the census data reported to the VRS is free from material misstatement, based on the requirements to be met by
participants in the VRS as defined by the VRS and the Board of Trustees' plan provisions as mandated in the Code
Section of Virginia Section 51.1-136. Our engagement will not include a detailed inspection of every transaction and
cannot be relied on to disclose all material errors, known and suspected fraud, noncompliance with laws or regulations,
or internal control deficiencies, that may exist. However, we will inform you of any known and suspected fraud,
noncompliance with laws or regulations, internal control deficiencies identified during the engagement and
uncorrected misstatements that come to our attention, unless clearly trivial.
We understand that you will provide us with the information required for our examination and that you are responsible
for the accuracy and completeness of that information. We may advise you about appropriate criteria or assist in the
preparation of the subject matter, but the responsibility for the subject matter remains with you.
Management is responsible for the presentation of the census data described above in accordance with the
requirements described above; and for selecting the criteria and determining that such criteria are suitable, will be
available to intended users, and are appropriate for the purpose of the engagement. Management is responsible for,
and agree to provide us with, a written assertion about whether the presentation of the census data described above
is presented in accordance with the requirements described above. Failure to provide such an assertion will result in
our withdrawal from the engagement. You are also responsible for providing us with (1) access to all information of
which you are aware that is relevant to the measurement, evaluation, or disclosure of the subject matter; (2) additional
information that we may request for the purpose of the examination; and (3) unrestricted access to persons within the
entity from whom we determine it necessary to obtain evidence.
At the conclusion of the engagement, you agree to provide us with certain written representations in the form of a
representation letter.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and
will locate any documents selected by us for testing. We will schedule the engagement based in part on deadlines,
working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption
that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules,
retrieving supporting documents, and preparing confirmations. If, for whatever reason , your personnel are unavailable
to provide the necessary assistance in a timely manner, it may substantially increase the work we have to do to
complete the engagement within the established deadlines, resulting in an increase in fees over our original fee
estimate.
As an attest client, Robinson, Farmer, Cox Associates cannot retain your documents on your behalf. This is in
accordance with the ET 1.295.143 of the A/CPA Code of Professional Conduct. Town of Pulaski, Virginia is responsible
for maintaining its own data and records.
Robinson Farmer Cox Associates does not host any of Town of Pulaski , Virginia's information. Sharefile and
Engagem~nt Orga~izer are used solely as a transferring data and are not intended to store Town of Pulaski, Virginia's
information. Upon conclusion of the engagement, Robinson, Farmer, Cox Associates will provide Town of Pulaski ,
Virginia with a copy of the deliverables and relevant data related to the engagement.
The data and other content will either be removed from the ShareFile and Engagement Organizer portals or become
unavailable to Robinson, Farmer, Cox Associates within a reasonable period of time as determined by our internal
record retention policy.
At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that
summarizes our audit findings. It is management's responsibility to electronically submit the reporting package
(including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings,
auditor's reports, and corrective action plan) along with the Data Collection Form to the Federal Audit Clearinghouse.
We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor's reports or nine months
after the end of the audit period.
We will provide copies of our reports to Town of Pulaski, Virginia; however, management is responsible for distribution
of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and
confidential information, copies of our reports are to be made available for public inspection.
The audit documentation for this engagement is the property of Robinson, Farmer, Cox Associates and constitutes
confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate
individuals will be made available upon request and in a timely manner to Virginia Auditor of Public Accounts or its
designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for
purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will
notify you of any such request. If requested, access to such audit documentation will be provided under the supervision
of Robinson, Farmer, Cox Associates personnel. Furthermore, upon request, we may provide copies of selected audit
documentation to the aforementioned parties. These parties may intend or decide to distribute the copies or
information contained therein to others, including other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of five years after the report release
date or for any additional period requested by the Virginia Auditor of Public Accounts. If we are aware that a federal
awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact the party(ies)
contesting the audit finding for guidance prior to destroying the audit documentation
Emily Viers, CPA is the engagement director and is responsible for supervising the engagement and signing the reports
or authorizing another individual to sign them. We expect to begin our audit on approximately June 2, 2025.
Our fee for these services will be $50,000. The fee is based on anticipated cooperation from your personnel and the
assumption that unexpected circumstances will not be encountered during the engagement. If significant additional
time is necessary, we will keep you informed of any problems we encounter and our fees will be adjusted accordingly.
Reporting
We will issue a written report upon completion of our Single Audit. Our report will be addressed to management and
those charged with governance of Town of Pulaski, Virginia. Circumstances may arise in which our report may differ
from its expected form and content based on the results of our audit. Depending on the nature of these circumstances,
it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-
matter paragraph to our auditor's report, or if necessary, withdraw from this engagement. If our opinions are other
than unmodified, we will discuss the reasons with you in advance. If, for any reason , we are unable to complete the
audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we
may withdraw from this engagement.
The Government Auditing Standards report on internal control over financial reporting and on compliance and other
matters will state that (1) the purpose of the report is solely to describe the scope of testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal
control or on compliance, and (2) the report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering the entity's internal control and compliance. The Uniform Guidance report on internal
control over compliance will state that the purpose of the report on internal control over compliance is solely to
describe the scope of testing of internal control over compliance and the results of that testing based on the
requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose.
We appreciate the opportunity to be of service to Town of Pulaski, Virginia and believe this letter accurately
summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with
the terms of our engagement as described in this letter, please sign the attached copy and return it to us.
Very truly yours,
ROBINSON, FARMER, Cox ASSOCIATES
Emily Viers
Certified Public Accountant
Director
Governance signature:
Title: Ma or