[PAGE 1] Pearl River County Board of Supervisors Meeting Agenda August 13, 2025 at 9:00 AM Welcome & Call to Order 1) Budget Workshop for 2025-2026: 2) County Administrator: A. Motion to authorize the Board President to sign a Letter of Engagement for the Office of The State Auditor for providing their services to Pearl River County. B. Motion to approve the issuance of duplicate warrant to J.L. McCool Contractors, Inc. in the amount $1,317,220.80. C. Motion to approve the purchase of property adjacent to the Bill Watson Memorial Ball Park off of Old Wiggins Hwy for an additional entrance into the park and authorize the Board President to sign all necessary documentation. D. Motion to authorize the Board to issue a check to Holliday Real Estate in the sum of $25,000.00 as earnest money for the approval of purchasing the property from Jon Khachaturian - MS Pines, LLC and authorizing the County Administrator and Board President to sign all necessary documentation. 3) Recess: A. Motion to recess for lunch at 12:00 p.m. until 1:00 p.m. 4) Return From Lunch: A. The President called the meeting back into regular session at 1:00p.m. 5) Recess: A. Motion to direct County Administrator to post a notice of this recess meeting within one hour after such meeting is called in a prominent place available for examination and inspection by the general public at the Board of Supervisors meeting room in the Pearl River County Courthouse Complex and make attached notice as part of minutes and take a recess until the next scheduled meeting to be held at 9:00 a.m., Wednesday, August 20, 2025, at the Board of Supervisors meeting room at 109 W Pearl St in Poplarville, MS. NEXT BOARD MEETING - Wednesday, August 20, 2025 Page 1 of 57 [PAGE 2] AGENDA MEMORANDUM Meeting of August 13, 2025 TO: Honorable Board of Supervisors FROM: County Administrator - DATE: SUBJECT: ACTION REQUESTED: Motion to authorize the Board President to sign a Letter of Engagement for the Office of The State Auditor for providing their services to Pearl River County. REASON FOR REQUEST: ADDTIONAL INFORMATION: ATTACHMENTS: 1. Signed 2024 PRC Letter of Engagement 2. OSA Position on Prescribed Manuals-1 3. Peer Review Letter 2024-1 4. Our Responsibilities Document-1 Page 2 of 57 [PAGE 3] Page 3 of 57 [PAGE 4] Page 4 of 57 [PAGE 5] Page 5 of 57 [PAGE 6] Page 6 of 57 [PAGE 7] Page 7 of 57 [PAGE 8] Page 8 of 57 [PAGE 9] Page 9 of 57 [PAGE 10] Page 10 of 57 [PAGE 11] Page 11 of 57 [PAGE 12] Page 12 of 57 [PAGE 13] Page 13 of 57 [PAGE 14] Page 14 of 57 [PAGE 15] Page 15 of 57 [PAGE 16] Page 16 of 57 [PAGE 17] Page 17 of 57 [PAGE 18] Government Audit Standards (the “Yellow Book") includes a fieldwork standard for financial statement audits which relates to auditor communication during planning. Auditors should communicate certain information in writing to the auditee, the individuals contracting for or requesting the audit services, and the audit committee regarding the nature and extent of planned testing and reporting on compliance with laws and regulations and internal control over financial reporting. Therefore, in accordance with the requirements of the Yellow Book, this information is being provided to you in this document entitled “Our Responsibilities as Your Entity’s Auditor”. OUR RESPONSIBILITIES AS YOUR ENTITY’S AUDITOR INTERNAL CONTROL RESPONSIBILITIES A. Responsibility under Auditing Standards generally accepted in the United States of America: Auditing standards generally accepted in the United States of America require us to obtain an understanding of the entity and its environment including its internal control sufficient to assess the risk of material misstatement of the financial statements and relevant assertion levels whether due to error or fraud and to determine the nature, timing and extent of further audit procedures. In obtaining an understanding of internal control, we perform procedures to understand the design of controls relevant to an audit of financial statements, and if they have been placed into operation. Obtaining an understanding of internal control also includes a consideration of internal control related to computer information systems that are used in significant accounting applications that process information used in preparing your entity’s financial statements. We are also required by auditing standards to conduct planning and brainstorming sessions with members of the audit team. The purpose of these meetings is to discuss possible areas where there is a risk that material misstatements might occur. As a part of this planning process, we are required to interview members of management, those charged with governance and other personnel about knowledge of fraud or errors which might have occurred or are possible given the structure of the county. After this understanding is obtained, we will assess control risk for the financial statement assertions. Control risk is the risk that a material misstatement could occur in a relevant assertion that could be material either individually or when aggregated with other misstatements, will not be prevented or detected on a timely basis by the auditee’s internal control. The knowledge our understanding provides of internal control and the assessed level of control risk enable us to determine the nature, timing and extent of further audit procedures. The procedures we perform under auditing standards generally accepted in the United States of America do not provide sufficient evidence to enable us to express an opinion or any other assurance relative to internal control design or effectiveness. The purpose of our consideration of internal control is to plan the audit and to determine the nature, timing and extent of the substantive tests necessary to enable us to form an opinion on your entity’s financial statements. B. Responsibility under Government Audit Standards: Government Audit Standards does not increase our responsibility for testing controls, but do requir us to issue a written report on our consideration of internal control over financial reporting. Our report will disclose significant deficiencies and material weaknesses, if any, we identify as a result of the procedures we performed. The report does not provide any assurance on internal control design or operating effectiveness. C. Responsibility under the Uniform Grant Guidance for Federal Awards – 2 CFR Part 200: 1 Page 18 of 57 [PAGE 19] When engaged to perform audits under the Uniform Grant Guidance for Federal Awards – 2 CFR Part 200, require that we specifically consider internal control over compliance requirements for major federal programs and also require that we perform tests of those controls. We are required to issue a report, in addition to the report required by Government Audit Standards, on our consideration of internal control over major federal programs, including tests of those controls. Our report must disclose significant deficiencies and material weaknesses, if any, in internal control over major federal programs we identify as a result of the procedures we performed. This report does not provide any assurance on the design or effectiveness of internal control used to administer major federal programs. As a part of performing an audit under the Uniform Grant Guidance for Federal Awards – 2 CFR Part 200, we will also include the consideration of federal programs in the planning, brainstorming and interview process described in A. above. COMPLIANCE WITH LAWS AND REGULATIONS RESPONSIBILITIES A. Responsibility under Auditing Standards generally accepted in the United States of America: Auditing Standards generally accepted in the United States of America require us to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by errors or fraud. The primary factor that distinguishes fraud from error is whether the underlying action that results in the misstatement in the financial statements is intentional or unintentional. Recognizing the possibility that a material misstatement due to fraud could be present is important for achieving this objective. However, absolute assurance is not attainable and thus even a properly planned and performed audit may not detect a material misstatement resulting from fraud. Auditing standards generally accepted in the United States of America require us to plan and perform the audit to obtain reasonable assurance of detecting material misstatements resulting from direct and material illegal acts. Direct and material illegal acts are violations of laws and regulations having a direct and material effect on the determination of financial statement amounts. Auditing standards generally accepted in the United States of America also require us to be aware of the possibility that indirect illegal acts may have occurred. Indirect illegal acts are violations of laws and regulations having material but indirect effects on the financial statements. With respect to illegal acts that could have a material indirect effect on the financial statements, if information comes to our attention that provides evidence concerning the existence of possible illegal acts that could have a material indirect effect on the financial statements, we will apply procedures specifically directed to ascertaining whether an illegal act has occurred. We consider the results of these procedures in forming our opinion on the financial statements. B. Responsibility under Government Audit Standards: In addition to the responsibilities under auditing standards generally accepted in the United States of America, Government Audit Standards requires us to design the audit to provide reasonable assurance of detecting material misstatements resulting from noncompliance with provisions of contracts and grant agreements that have a direct and material effect on the determination of financial statement amounts. If specific information comes to our attention providing evidence of possible noncompliance that could have a material indirect effect on the financial statements, we will apply audit procedures specifically directed to ascertaining whether that noncompliance has occurred. 2 Page 19 of 57 [PAGE 20] Government Audit Standards require us to issue a written report on compliance with laws and regulations and present any findings resulting from fraud, illegal acts and other material noncompliance. C. Responsibility under the Uniform Grant Guidance for Federal Awards – 2 CFR Part 200: In addition to the requirements of auditing standards generally accepted in the United States of America and Government Audit Standards, the Uniform Grant Guidance for Federal Awards – 2 CFR Part 200 require that we (1) perform procedures to provide sufficient evidence to express an opinion as to whether your entity complied with laws, regulations, and the provisions of contracts and grant agreements which could have a direct and material effect on each major federal program and (2) issue the required report thereon and a schedule of findings and questioned costs. 3 Page 20 of 57 [PAGE 21] AGENDA MEMORANDUM Meeting of August 13, 2025 TO: Honorable Board of Supervisors FROM: County Administrator - DATE: SUBJECT: ACTION REQUESTED: Motion to approve the issuance of duplicate warrant to J.L. McCool Contractors, Inc. in the amount $1,317,220.80. REASON FOR REQUEST: ADDTIONAL INFORMATION: ATTACHMENTS: 1. J L McCool Duplicate Warrant 2. J L Mccool ck replacement_Redacted Page 21 of 57 [PAGE 22] Page 22 of 57 [PAGE 23] Page 23 of 57 [PAGE 24] AGENDA MEMORANDUM Meeting of August 13, 2025 TO: Honorable Board of Supervisors FROM: County Administrator - DATE: SUBJECT: ACTION REQUESTED: Motion to approve the purchase of property adjacent to the Bill Watson Memorial Ball Park off of Old Wiggins Hwy for an additional entrance into the park and authorize the Board President to sign all necessary documentation. REASON FOR REQUEST: ADDTIONAL INFORMATION: ATTACHMENTS: 1. Old Wiggins Hwy - Report Page 24 of 57 [PAGE 25] APPRAISAL OF REAL PROPERTY LOCATED AT: Old Wiggins Hwy .44 Ac +/- in Section 29, Township 2S, Range 15W Poplarville, MS 39470 FOR: Pearl River County Board of Supervisiors 109 West Pearl Street, Poplarville, MS 39470 AS OF: 08/09/2025 BY: Cecil Ray Johnson, G.A. 205 CECIL RAY JOHNSON, APPRAISER Form GA2 - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 25 of 57 [PAGE 26] CECIL RAY JOHNSON, APPRAISAL SERVICES 93 FRED JOHNSON ROAD CARRIERE, MS 39426 PHONE 601-916-7908 Pearl River County Board of Supervisiors 109 West Pearl Street, Poplarville, MS 39470 Re: Property: Old Wiggins Hwy Poplarville, MS 39470 Borrower: Pearl River County Board of Supervisiors File No.: 215PRC County In accordance with your request, we have appraised the above referenced property. The report of that appraisal is attached. The purpose of this appraisal is to estimate the market value of the property and proposed addition described in this appraisal report, as improved, in unencumbered fee simple title of ownership. This report is based on a physical analysis of the site and improvements, a locational analysis of the neighborhood and city, and an economic analysis of the market for properties such as the subject. The appraisal was developed and the report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice. The value conclusions reported are as of the effective date stated in the body of the report and contingent upon the certification and limiting conditions attached. It has been a pleasure to assist you. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. Sincerely, Cecil Ray Johnson, G.A. 205 Page 26 of 57 [PAGE 27] Photograph Addendum Borrower Pearl River County Board of Supervisiors Property Address Old Wiggins Hwy City Poplarville County Pearl River State MS Zip Code 39470 Lender/Client Pearl River County Board of Supervisiors Form GPIC4X6 - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 27 of 57 [PAGE 28] LAND APPRAISAL REPORT File No. 215PRC County Pearl River County Board of Supervisiors 9503.00 38100 Old Wiggins Hwy Poplarville Pearl River MS 39470 .44 Ac +/- in Section 29, Township 2S, Range 15W 75.97 Pearl River County Board of Supervisiors 109 West Pearl Street, Poplarville, MS 39470 Vacant Land Cecil Ray Johnson, G.A. 205 Est. Market Value 60 1 10 28 Vacant Land Vacant Land Improved 05 30 400 175 0 60 25 Subject property is located just outside Poplarville City Limits & within the Poplarville School District. Main Sources of Employment include: Poplarville, Picayune, Stennis Space Center, & Commuters to La.. Irregular 0.44 No Zoning Rolling Typical Smaller than Typical Asphalt Irregular Woods Appears Adequate Easements & Encroachments: None Noted. Old Wiggins Hwy Wichigan St Hillman Rd Magnolia Ln Poplarville, MS 39470 Poplarville, MS 39470 Poplarville, MS 39470 Poplarville, MS 39470 1.74 miles SW 2.30 miles W 3.93 miles W 0.21 0.42 0.23 17,500 7,500 18,000 Inspection MLS # L178689 MLS # L179759 MLS # L189295 N/A 02/07/2025 10/17/2024 05/30/2025 Suburban Urban Suburban Suburban 19,166 sq ft 82,764 sq ft +0.13 17,859 sq ft 78,400 sq ft +0.14 TOPO/SHAPE Fair Fair Average -0.13 Average -0.05 $ PER SQ FT N/A $.21 $.42 $.23 ACCESS Good Good Average +0.08 Average +0.05 IMPROVEMENT None None None None N/A Cash to Seller Cash to Seller Cash to Seller 0.13 -0.05 0.14 Net 61.9 % 0.34 Net 11.9 % 0.37 Net 60.9 % 0.37 After required adjustments were made and with values ranging from a low of $.34 per sq ft and a high of $.37 per sq ft, Appraiser finds subject to be in the range of $.37 per sq ft for a total value of $7,091.00 (Rounded $7,000.00) This appraisal is made with subject property in "As Is" condition. The sales comparison approach has been used in estimating market value, The income & cost approaches not being applicable. 08/09/2025 7,000 Cecil Ray Johnson, G.A. 205 CECIL RAY JOHNSON, APPRAISER Form LND - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE NOITACIFITNEDI Borrower Census Tract Map Reference Property Address City County State Zip Code Legal Description Sale Price $ Date of Sale Loan Term yrs. Property Rights Appraised Fee Leasehold De Minimis PUD Actual Real Estate Taxes $ (yr) Loan charges to be paid by seller $ Other sales concessions Lender/Client Address Occupant Appraiser Instructions to Appraiser DOOHROBHGIEN Location Urban Suburban Rural Good Avg. Fair Poor Built Up Over 75% 25% to 75% Under 25% Employment Stability Growth Rate Fully Dev. Rapid Steady Slow Convenience to Employment Property Values Increasing Stable Declining Convenience to Shopping Demand/Supply Shortage In Balance Oversupply Convenience to Schools Marketing Time Under 3 Mos. 4-6 Mos. Over 6 Mos. Adequacy of Public Transportation Present Land Use % 1 Family % 2-4 Family % Apts. % Condo % Commercial Recreational Facilities % Industrial % Vacant % Adequacy of Utilities Change in Present Land Use Not Likely Likely (*) Taking Place (*) Property Compatibility (*) From To Protection from Detrimental Conditions Predominant Occupancy Owner Tenant % Vacant Police and Fire Protection Single Family Price Range $ to $ Predominant Value $ General Appearance of Properties Single Family Age yrs. to yrs. Predominant Age yrs. Appeal to Market Comments including those factors, favorable or unfavorable, affecting marketability (e.g. public parks, schools, view, noise): ETIS Dimensions = Sq. Ft. or Acres Corner Lot Zoning classification Present Improvements do do not conform to zoning regulations Highest and best use Present use Other (specify) Public Other (Describe) OFF SITE IMPROVEMENTS Topo Elec. Street Access Public Private Size Gas Surface Shape Water Maintenance Public Private View San. Sewer Storm Sewer Curb/Gutter Drainage Underground Elect. & Tel. Sidewalk Street Lights Is the property located in a HUD Identified Special Flood Hazard Area? No Yes Comments (favorable or unfavorable including any apparent adverse easements, encroachments, or other adverse conditions): SISYLANA ATAD TEKRAM Theundersigned hasrecited threerecent sales ofproperties mostsimilar andproximatetosubjectandhasconsidered these inthemarketanalysis. Thedescription includesadollar adjustmentreflecting marketreaction tothoseitemsofsignificant variationbetween thesubjectand comparableproperties. Ifasignificant item inthecomparable propertyissuperior toormorefavorablethanthesubjectproperty,aminus(-)adjustmentismadethusreducingtheindicated valueofsubject;ifasignificantiteminthecomparableisinferiortoorless favorable than the subject property, a plus (+) adjustment is made thus increasing the indicated value of the subject. ITEM SUBJECT PROPERTY COMPARABLE NO. 1 COMPARABLE NO. 2 COMPARABLE NO. 3 Address Proximity to Subject Sales Price $ $ $ $ Price $ $ $ $ Data Source Date of Sale and DESCRIPTION DESCRIPTION +(–)$ Adjust. DESCRIPTION +(–)$ Adjust. DESCRIPTION +(–)$ Adjust. Time Adjustment Location Site/View Sales or Financing Concessions Net Adj. (Total) + – $ + – $ + – $ Indicated Value of Subject $ $ $ NOITAILICNOCER Comments on Market Data: Comments and Conditions of Appraisal: Final Reconciliation: I ESTIMATE THE MARKET VALUE, AS DEFINED, OF SUBJECT PROPERTY AS OF to be $ Did Did Not Physically Inspect Property Appraiser(s) Review Appraiser (if applicable) [Y2K] Page 28 of 57 [PAGE 29] Plat Map Form SCNLGL - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 29 of 57 [PAGE 30] Location Map Borrower Pearl River County Board of Supervisiors Property Address Old Wiggins Hwy City Poplarville County Pearl River State MS Zip Code 39470 Lender/Client Pearl River County Board of Supervisiors Form MAP.LOC - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 30 of 57 [PAGE 31] USPAP ADDENDUM File No.215PRC County Borrower Pearl River County Board of Supervisiors Property Address Old Wiggins Hwy City Poplarville County Pearl River State MS Zip Code 39470 Lender Pearl River County Board of Supervisiors This report was prepared under the following USPAP reporting option: Appraisal Report This report was prepared in accordance with USPAP Standards Rule 2-2(a). Restricted Appraisal Report This report was prepared in accordance with USPAP Standards Rule 2-2(b). Reasonable Exposure Time My opinion of a reasonable exposure time for the subject property at the market value stated in this report is: 4-6 Months Additional Certifications I certify that, to the best of my knowledge and belief: I have NOT performed services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. I HAVE performed services, as an appraiser or in another capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. Those services are described in the comments below. - The statements of fact contained in this report are true and correct. - The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. - Unless otherwise indicated, I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. - I have no bias with respect to the property that is the subject of this report or the parties involved with this assignment. - My engagement in this assignment was not contingent upon developing or reporting predetermined results. - My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. - My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice that were in effect at the time this report was prepared. - Unless otherwise indicated, I have made a personal inspection of the property that is the subject of this report. - Unless otherwise indicated, no one provided significant real property appraisal assistance to the person(s) signing this certification (if there are exceptions, the name of each individual providing significant real property appraisal assistance is stated elsewhere in this report). Additional Comments The purpose of this appraisal report is value estimate. The intended user of this report is Pearl River County Board of Supervisiors. The income approach to value estimate was not utilized due to the fact that subject property is located within an area of primarily owner occupied residences. "This appraisal/inspection is not a home inspection, structural inspection, or pest inspection. By preparing this report, the appraiser is not acting as a home inspector, structural engineer, or pest inspector. In performing the limited inspection of this property, areas that were readily accessible were visually observed and the review is superficial only. This inspection is not technically exhaustive and does not offer warranties or guarantees of any kind. It is advised to have the structure inspected by an inspector that offers such warranted or guaranteed inspection if there is any concern regarding adverse or negative conditions." APPRAISER: SUPERVISORY APPRAISER: (only if required) Signature: Signature: Name: Cecil Ray Johnson, G.A. 205 Name: Date Signed: 08/09/2025 Date Signed: State Certification #: G. A. 205 State Certification #: or State License #: or State License #: State: MS State: Expiration Date of Certification or License: 02/28/2026 Expiration Date of Certification or License: Effective Date of Appraisal: 08/09/2025 Supervisory Appraiser Inspection of Subject Property: Did Not Exterior-only from Street Interior and Exterior Form ID14AP - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 31 of 57 [PAGE 32] File No.215PRC County DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale. (Source: FDIC Interagency Appraisal and Evaluation Guidelines, October 27, 1994.) *Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgement. STATEMENT OF LIMITING CONDITIONS AND CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is valued on the basis of it being under responsible ownership. 2. Any sketch provided in the appraisal report may show approximate dimensions of the improvements and is included only to assist the reader of the report in visualizing the property. The appraiser has made no survey of the property. 3. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand, or as otherwise required by law. 4. Any distribution of valuation between land and improvements in the report applies only under the existing program of utilization. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 5. The appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous waste, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. This appraisal report must not be considered an environmental assessment of the subject property. 6. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 7. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice, and any applicable federal, state or local laws. 8. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner. 9. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. 10. The appraiser is not an employee of the company or individual(s) ordering this report and compensation is not contingent upon the reporting of a predetermined value or direction of value or upon an action or event resulting from the analysis, opinions, conclusions, or the use of this report. This assignment is not based on a required minimum, specific valuation, or the approval of a loan. Page 1 of 2 Form ACR2 - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 32 of 57 [PAGE 33] File No.215PRC County CERTIFICATION: The appraiser certifies and agrees that: 1. The statements of fact contained in this report are true and correct. 2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial and unbiased professional analyses, opinions, and conclusions. 3. Unless otherwise indicated, I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. 4. Unless otherwise indicated, I have performed no services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. 5. I have no bias with respect to the property that is the subject of this report or the parties involved with this assignment. 6. My engagement in this assignment was not contingent upon developing or reporting predetermined results. 7. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 8. My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice that were in effect at the time this report was prepared. 9. Unless otherwise indicated, I have made a personal inspection of the interior and exterior areas of the property that is the subject of this report, and the exteriors of all properties listed as comparables. 10. Unless otherwise indicated, no one provided significant real property appraisal assistance to the person(s) signing this certification (if there are exceptions, the name of each individual providing significant real property appraisal assistance is stated elsewhere in this report). ADDRESS OF PROPERTY ANALYZED: Old Wiggins Hwy, Poplarville, MS 39470 APPRAISER: SUPERVISORY or CO-APPRAISER (if applicable): Signature: Signature: Name: Cecil Ray Johnson, G.A. 205 Name: Title: State Certified General #205 Title: State Certification #: G. A. 205 State Certification #: or State License #: or State License #: State: MS Expiration Date of Certification or License: 02/28/2026 State: Expiration Date of Certification or License: Date Signed: 08/09/2025 Date Signed: Did Did Not Inspect Property Page 2 of 2 Form ACR2 - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 33 of 57 [PAGE 34] Flood Map Borrower Pearl River County Board of Supervisiors Property Address Old Wiggins Hwy City Poplarville County Pearl River State MS Zip Code 39470 Lender/Client Pearl River County Board of Supervisiors Form MAP.FLOOD - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 34 of 57 [PAGE 35] Legal Description - Page 1 Form SCNLGL - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 35 of 57 [PAGE 36] Legal Description - Page 2 Form SCNLGL - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 36 of 57 [PAGE 37] Legal Description - Page 3 Form SCNLGL - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 37 of 57 [PAGE 38] Legal Description - Page 4 Form SCNLGL - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 38 of 57 [PAGE 39] Legal Description - Page 5 Form SCNLGL - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 39 of 57 [PAGE 40] Appraisal Request Form SCNLGL - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 40 of 57 [PAGE 41] License 2024 - 2026 Form SCNLGL - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 41 of 57 [PAGE 42] Resume' Cecil Form SCNLGL - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 42 of 57 [PAGE 43] Resume' Cecil Form SCNLGL - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE Page 43 of 57 [PAGE 44] AGENDA MEMORANDUM Meeting of August 13, 2025 TO: Honorable Board of Supervisors FROM: County Administrator - DATE: SUBJECT: ACTION REQUESTED: Motion to authorize the Board to issue a check to Holliday Real Estate in the sum of $25,000.00 as earnest money for the approval of purchasing the property from Jon Khachaturian - MS Pines, LLC and authorizing the County Administrator and Board President to sign all necessary documentation. REASON FOR REQUEST: ADDTIONAL INFORMATION: ATTACHMENTS: 1. Contract Jon Khachaturian - MS Pines, LLC Page 44 of 57 [PAGE 45] Page 45 of 57 [PAGE 46] Page 46 of 57 [PAGE 47] Page 47 of 57 [PAGE 48] Page 48 of 57 [PAGE 49] Page 49 of 57 [PAGE 50] Page 50 of 57 [PAGE 51] Page 51 of 57 [PAGE 52] Page 52 of 57 [PAGE 53] Page 53 of 57 [PAGE 54] Page 54 of 57 [PAGE 55] Page 55 of 57 [PAGE 56] Page 56 of 57 [PAGE 57] MALCOLM PERRY JASON SPENCE President, District Two District Four DONALD HART BRYCE LOTT Vice-President, District One District Five CRUZ RUSSELL MELINDA BOWMAN District Three Clerk of Board BOARD OF SUPERVISORS PEARL RIVER COUNTY P.O. BOX 569 POPLARVILLE, MS 39470 (601) 403-2300 ADRAIN LUMPKIN, JR. County Administrator NOTICE OF SUPERVISOR’S MEETING You are hereby notified Pursuant to THE MISSISSIPPI OPEN MEETING LAW that the next meeting of the Board of Supervisors of Pearl River County, Mississippi, will be held on Wednesday, August 20, 2025 at 9:00 o’clock a.m. in the Board of Supervisors Meeting Room in the Board Room Building at the Courthouse in Poplarville, Pearl River County, Mississippi BOARD OF SUPERVISORS PEARL RIVER COUNTY, MISSISSIPPI By: Adrain Lumpkin, Jr., County Administrator Page 57 of 57