ELLIJAY, Ga. – Chris Hollifield, of Rushton and Company, reported 3 issues on Gilmer County’s 2018 Audit Report.
The report, presented on July 2, 2019, offered the companies unmodified opinion for the county after completing the recent months’ work on collecting and codifying the financial information and status of the entity. Hollifield told the county that the work went smoothly and completed on time for reporting on the 2018 Fiscal Year. Hollifield said they were able to provide the unmodified or “clean” opinion.
The reported net position of the county presented a total net position of $46,016,554 for Gilmer with the financials ending the year with $2,098,695 in Revenue over Expenditures.
The audit also pointed out the activity, or changes, in the finances over 2017. While the overall Revenue increased by $1,717,821, or 8.9 percent, the activity highlighted a $728,914 increase in Property Tax revenue, equal to about a 12 percent increase. Gilmer County Post Commissioner Dallas Miller noted two other increases including Sales Tax by 8.5 percent, and Hotel/Motel Tax 13 percent as he praised the economic growth the County has seen.
Still he cautioned the county on the expenditure side when he pointed out the major expenses saying, “If I take Public Safety and Judicial, we are spending 55 percent of our budget on those two areas. I just don’t see, and I’ve said this before, but I don’t see how we can sustain the growth and the percentage of those areas over time. It’s just not a sustainable number if you put more than half of our expenses in those areas.” Expenditures have increased $912,157, an 8.9 percent increase.
The three issues reported in the Audit included two significant deficiencies and one noncompliance. The first deficiency involved the Auditor’s opinion that the county should increase the size of its financial staff. The second deficiency involved the Auditor saying that Planning and Zoning should be making more frequent deposits and not hold money for any length of time. According to Hollifield, these comments were also on last year’s audit, but each focused on the Auditor’s suggestions to avoid chances for issues to arise and not on any found discrepancies or mishandling.
The third issue, a noncompliance, was also a timing issue as the auditors found near year’s end when the SPLOST deposit was received. The electronic deposit is put into the general fund and is immediately moved to SPLOST fund by finance staff. Addressing the issue, the suggestion was to alter the electronic deposits to enter the SPLOST fund directly without staff having to move the funds.
EAST ELLIJAY, Ga. – East Ellijay is continuing more than just property tax waivers for the ‘19-’20 fiscal year as they presented and approved their budget in June’s meeting.
Introducing the new budget, East Ellijay Mayor Mack West noted in his discussion that the ‘18-’19 budget did not need to take money from reserves to balance the budget as projected. The final financial reporting shows approximate revenues at $1,590,000 and actual expenditures at $1,380,000, leaving a $210,000 excess of revenue over expenditures.
Continuing into the next fiscal year, the council approved the waiver of solid waste, semi-weekly, residential curb-side pick-up fees city residents. According to a letter the West provided the council, “business and commercial entities use area contractors for waste disposal” and are not a part of the waiver.
Another item the city is continuing comes as a finish to last year’s budget. The council approved an $800 bonus to city employees, coming in July. Mayor West stated during the meeting that due to the diligence of employees and efforts to keep expenditures low, all employees would receive the bonus.
The bonus has been done for years, so many in fact, that council members could not remember exactly when the tradition began. Continuing the bonus still required the council’s approval,however, as is done every year.
West applauded the city’s staff in the letter saying, “All City Employees, including our many contract employees, are well trained, dedicated individuals with performance levels above and beyond expectations. As long as we have a good team and work together, we can provide the required services to our citizens without any property tax assessements.”
The letter also gave a statement on the city’s current financial status at the end of May 2019. With eight General Fund CD’s, the city holds $2,127,879.51. They also hold two SPLOST CD’s totaling $330,548.54.
EAST ELLIJAY, Ga. – The city council of East Ellijay voted this week to formally adopt their 2019 tax year millage rate.
Mayor of East Ellijay, Mack West recommended the council reduce their millage from 3.5 to 3 mils. However, he also recommended a continuation of waiving all personal and business property taxes.
According to West’s letter to the council, “Property Taxes have not been collected in East Ellijay since 1976.”
Approval came in two motions as the city first unanimously approved the millage rate reduction. Then, the second motion approved the waiving of the property tax.
ELLIJAY, Ga. – A “hindrance” is how Post 2 Commissioner Travis Crouch described the toll a Post Commissioner takes during their service.
Having served almost four years and stepping down at the end of December, Crouch has led the board’s discussion on Commissioner salaries as he described in October’s meetings how it has affected both his business and life.
Crouch went further to say the increase would help to attract people who would do a good job for the county, noting that his business has been affected by the time he has spent on Post Commissioner duties and has cost him money in the long run.
However, much has changed since he began the conversations earlier this month in budget sessions. The Commissioners are still considering raising the salaries from 10% to 20% of the Chairman’s, effectively doubling the pay. Yet, the county’s attorney, David Clark, informed them during the special session that changing the salary should have been done before qualifying was held for the position.
Discussion continued on the topic despite the setback as the county is moving toward a legislative session answer to the obstacle. Though the board can change the salary prior to qualifying, now, they will seek to have their District Representative and Speaker of the House David Ralston or State Senator Steve Gooch introduce a change the county’s Post Commissioner salaries in the 2019 general assembly.
Clark also noted the last time the Commissioner’s Salary was changed was in 2001. Though all three Commissioners agreed about changing the salaries, moving forward now will also change the discussion since the budget session as if it is done at the legislative level, it will immediately affect Post 1 Commissioner, Dallas Miller.
Clark called the change in salary overdue, not only for the Post Commissioners, but for the entire board. If the board was to change the post Commissioners to 20% and then raise the Chairman’s salary, it would effectively further raise the Post Commissioners as well. Even though it wasn’t further discussed during their meeting, Paris confirmed that it was mentioned in discussions.
However, Paris also said, “I’ve indicated that I’m fine where I am,” adding that he was focused on the Post Commissioners at this time, the Chairman not being the priority of the discussions.
Clark also agreed with the change to 20% as he said it was probably a truth that “for every five days the chairman works, a post probably works one day of that week” through their time spent fielding phone calls and their other responsibilities.
He likened the county to $20 million company saying that in order to seek out those willing to put in the time and effort into managing that, you need to invest in them.
If completed in this manner, it was estimated that this could become active in May.
The board is continuing the discussion on the topic this month and into the November Meeting of the board. Alongside the new information that it would affect Miller as well, it also pushes back the raise for newcomer Karleen Ferguson to May as well, a change from the expected entrance at the new pay scale.
Breaking down the numbers, this change would affect the base salary calculations. According to Paris, his base salary that affects all of this as Chairman is $71,253.78.
Taking that number, the current Post Commissioner Base Salary, before any supplements or bonuses, would be $7,125.38. However, adding the increase would shift this to $14,250.76 annual salary before supplements or bonuses. On top of these, the Post Commissioners are added for costs of living and other certifications.
Chairman Paris officially told FYN that they are would wait until the 2019 session to put this bill forward. They would not be interested in adding it into the November Special Session.
Even with this set in the early 2019 legislative session, it could be only a half-year change as it would not take effect until the Governor signs it. Paris noted this could mean a June or July change.
Additionally, Paris also noted that this is not the first time the county has used this option, having previously changed the coroner’s salary in the same fashion years ago.
ELLIJAY, Ga. – The Gilmer County Board of Commissioners held their Special Called Meeting in which discussion of the county’s Millage Rate and decisions were made.
Considered their calculations of accepting the Rollback Rate at 6.370, the generalized budget for the county would wind up relatively the same, with only a possible $10,000 difference over what they collected this year.
With the continued growth in Gilmer County, Post Commissioner Dallas Miller noted it was one of the bigger rollbacks he has seen. He also noted the Rollback Rate represented over $800,000 dollars in budget difference to the county.
The county has not increased or decreased its Millage Rate in several years, maintaining 6.983 in since 2015.
Miller suggested to the board that he believed they should continue maintaining the current millage rate. Repeating their same argument against the state directive of Rollback Rate and what is called a tax increase, the board as a whole agreed upon the unfairness of calling it a tax increase when they maintain the same rate.
Gilmer County Post Commissioner Travis Crouch commented on the rate saying they could “split the difference” and lower the rate slightly without going all the way to the Rollback. He went on to note that last year, the commissioners had to cut $2.5 million from the county’s initial proposed budget.
Crouch took a moment to ask Commission Chairman Charlie Paris how he felt this year’s budget would compare.
Paris responded by saying, “That we will probably have to cut a bit more. That’s been the trend.”
Agreeing with Paris, Crouch noted he held similar expectations. The board heard similar arguments from department heads including Public Works Director Jim Smith who noted the increasing costs in gravel and stone. Paris agreed, noting increases to diesel, gas, and salaries as well.
The opposing discussion came from Paris as he said he believes the biggest issue he gets calls on in the county is roads. However, looking at the choice between the services and taxes, he said he felt the citizens would be more dissatisfied with what is called a “tax increase.” He admitted that he was mixed emotions on the topic, but confessed he would come down on accepting the rollback.
Ultimately, as discussion began circling to repetition, a motion came from Dallas Miller to maintain the 6.983 millage rate. Crouch seconded the motion leading to a 2-1 vote with Charlie Paris as the dissenting vote.
The bond millage vote also approved maintaining the current rate with a unanimous 3-0 vote.
Moving forward on this decision, the board will begin advertising the rate before the formal public hearings on the millage rate, and then on to the final adoption.
EAST ELLIJAY, Ga. – Finances became a main focus in a late June meeting of the East Ellijay City Council as they addressed the city’s tax exemption and the new intergovernmental SPLOST referendum.
While simply continuing what has been in effect for East Ellijay for years, the city still needed an official motion for continuing the 3.5 mills on the rate as well as the longtime waiving of personal property tax of citizens as well as the commercial tax for all entities and individuals owning or operating businesses in the city limits.
Approved by the council, the city continues this practice throughout its coming fiscal year.
The Council also approved the new SPLOST split presented by the Gilmer County Board of Commissioners. Moving East Ellijay’s percentage from 1.93% to 2.0%. Noted in the meeting for the council members. East Ellijay Mack West spoke with the council about the meetings he attended and the slight change in percentage.
The Council summarily motioned and approved the agreement. As reported when the referendum was made ready for city approvals, citizens could be looking to see this vote in this year’s election cycles.
ELLIJAY, Ga. – The Gilmer County Board of Education has met its two meeting requirement and could be set to approve final adoption of their $43 million budget.
If adopted, the item will change from the tentative budget to the official FY 19 budget for the BOE. Any wishing to speak on the topic should contact the BOE before Thursday to sign up.
The budget is estimated to see a $2,996,931 shortcoming of Revenues under Expenditures draining the fund balance down to $17,403,069 but June 30, 2019.
Recent years have seen similar budgets set with millions over revenue, they have also seen the budget change drastically throughout the year. The FY 18 budget could see the Revenue under Expenditures reduced to $160,392 by the end of June according to a new amendment presented in the Boards June Work Session.