PICKENS COUNTY BOARD OF COMMISSIONERS
REGULAR BOARD MEETING
MINUTES
THURSDAY, JULY 17, 2014
5:30 P.M. – CONFERENCE ROOM – STE. 168
I. Chairman Jones called the meeting to order at 5:30 p.m. Commissioner Becky Denney and Commissioner Jerry Barnes were present.
II. Prayer - Jason Segers
Pledge of Allegiance – Led by Earl Evans
III. Amendments to Agenda – 1) Delete Rezone Request-RZ-6-14-1161 under Action Items – Request was withdrawn. 2) Under Action Items – Add Quit Claim Deed 3) Item VI will be moved to Item V 4) Under Action Items – Item K - Add Ratify appointment of Fire Chief Sloan Elrod
IV. Approval of Agenda
Commissioner Barnes made a motion to approve the Agenda; Commissioner Denney seconded the motion; All voted aye.
V. Presentment of 2013 Audit – Bates, Carter & Company, LLP
Beth Grimes of Bates, Carter & Company, LLP stated that Pickens County has a great staff and they had enjoyed working with them. She said it had gone great for them and hopefully the Pickens County staff. She told the Board they should be proud of themselves. Ms. Grimes provided a power point presentation of the 2013 Audit. Ms. Grimes stated that the audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Pickens County, Georgia’s basic financial statements and that a clean opinion was issued and that was nothing new, it is what Pickens County has been getting on their audits in the past. This means that the financial statements are presented fairly with general accepted accounting principles. They also issue report on internal controls and compliance. They look at major areas of the county and test those to be sure they are effective. She stated that revenues decreased 7.8% this year from the previous year. Major areas of decreases: property tax - $182k, Sales Tax revenue - $147k, EMS revenue - $486k. Overall though revenues were below final budget by about $65k and with a $19 million budget that is probably pretty much on target. With revenues going down we hope to see expenses go down, as well, and that is pretty much apparent. Expenditures decreased 7.10% from prior year. Some of the areas that saw the decrease was in General Administration with a decrease of about $364,000. Primarily this was due to a law suit that was paid out back in 2012 of about $400,000. Public safety had one of the biggest decreases. The Sheriff decreased $364,000. Allover expenditures were below final budget of $74k. She said that being under expenditure budget is where you want to be. She said that in seeing this she knows there has been a lot of hard work to be able to cut cost with the revenues falling. Overall net income of $7k. She said that you can’t get much closer to a balanced budget than that. She also mentioned unfunded liability - $1.6 million which under GASB has to show up on the balance sheet. This is for the pension plan. The Board is now looking at changes to the county retirement plan. Regarding the deficiencies mentioned earlier: There were five deficiencies found – Clerk of Court - three deficiencies in lack of proper internal controls in area of reporting and voiding transactions. Ms. Grimes said these had also appeared in previous audits; Emergency Medical Services – one deficiency regarding credit and collection policies; Landfill – one deficiency regarding internal controls regarding receipt documentation of cash and checks collected. Ms. Grimes reported that they have offered recommendations regarding those deficiencies and the departments will be working on corrections. The fact that the courthouse debt was paid off in May was a great accomplishment and the long term debt at $4.7 million is great compared to other counties in the north Georgia area.
CFO Faye Harvey announced that the 2013 Audit will be placed on the county website on Friday, July 18th.
VI. Finance Report – CFO Faye Harvey reported that the June 2014 Financial Report reflects six months of the 2014 fiscal year. Expenditure budgets should be 50% or less. The General Fund Revenue collections for the period ending June 30, 2014 total $5,569,296 or 26.46% of the total amount budgeted. General Fund expenditures for the first six months of 2014 are at $9,882,114 or 46.95% of budgeted amounts. Overall, expenditures are 3.05% under the allowable level. Three departments were over budget at June 30, 2014: Public Works (Road Department is over budget at 62.93% due to seasonal paving projects. Also, during the winter snow storms the County documented expenditures for emergency debris removal and road repairs in the amount of $141,925 – the FEMA award we received is $35,832.68. She said a budget amendment may be required later in the year for the Road Department. Parks & Recreation is slightly over budget at 51.30%. This overage is due to seasonal expenses for spring and summer sports programs which are now completed. This budget should equalize during the remainder of the year. No budget amendment is expected. The Economic Development budget is at 58.35%. This amount is a monthly contribution due to the Chamber of Commerce to support the Economic Development Department. The July 2014 contribution to the Chamber was paid on June 25, 2014. Mrs. Harvey distributed line item budget reports to department heads and elected officials on July 14, 2014.
VII. Consent Agenda
None
VIII. Old Business
None
IX. New Business
None
X. Action Items
A. Approve Minutes
1) Regular Board Meeting –June 19, 2014
2) Work Session – July 3, 2014
Commissioner Barnes made a motion to approve the Minutes from the June 19, 2014 meeting and the July 3, 2014 work session; Commissioner Denney seconded the motion. All voted aye.
B. Rezone Request - Withdrawn
Rezone Request – RZ-6-14-1161 – was withdrawn by Richard Basich
720 Swan Bridge Road, Talking Rock, GA
Suburban Residential Private Community (SRPC) to
Agricultural (AG) 012-030-001 - 223.33 Acres
C. Ben Davis of Rural Development USDA presented the Letter of Conditions regarding Pickens County’s application for an ARC grant for sewerage and pump station at the Airport horseshoe (Business Park). The Grant amount is $125,000.
Commissioner Barnes made a motion authorizing Chairman Jones to sign the documents; Commissioner Denney seconded the motion. All voted aye.
D. Consider Request regarding sidewalk partnership
County Attorney Phil Landrum stated that he is working with the City of Nelson’s attorney on an agreement.
This item was tabled until the August meeting.
E. Adoption of Records Retention Policy which is published by the Office of Secretary of State for Local Governments.
Commissioner Barnes made a motion to adopt the Records Retention Policy; Commissioner Denney seconded. All voted aye.
F. Adoption of employee vacation accrual
Commissioner Barnes made a motion to adopt the employee vacation accrual policy change; Commissioner Denney seconded the motion. All voted aye.
G. Adoption of Updated Employee Handbook
Human Resource Officer Paula Peace stated that the Employee Handbook is being reviewed by Cliff Nelson of Constangy, Brooks & Smith, LLP and they should be finished with the review by the end of the month.
This item was tabled until the August meeting.
H. Consider Addendum to Contract for Big Canoe Land Donation
Mr. Landrum said this is in regard to the need for a beginning date and a timeframe for construction in the contract.
The commissioners agreed on August 1, 2014 as beginning date and the timeframe for commencement of construction shall be no later than 10 years. There is a reverter clause in the contract.
This will be signed when Mr. Landrum and the Big Canoe attorney have the paperwork finalized.
I. Adopt Resolution Reappointing Kathy Bruce to the Pickens County Family and Children Services Board for a five year term ending June 30, 2019.
Commissioner Barnes made a motion to reappoint Kathy Bruce; Commissioner Denney seconded the motion; All voted aye.
J. Quit Claim Deed between Pickens County, Georgia and Sara Renee Jones. This is in reference to property acquired by Pickens County by virtue of Tax Sale Deed.
Mr. Landrum stated that the property was sold for delinquent tax and her attorneys will have tax money available.
Commissioner Barnes made a motion for Chairman Jones to sign the deed; Commissioner Denney seconded the motion. All voted aye.
K. Ratify appointment of Fire Chief Sloan Elrod
Commissioner Barnes made a motion to ratify the appointment of Sloan Elrod, Pickens County Fire Chief; Commissioner Denney seconded the motion; All voted aye.
XI. Guests and Comments
1) Bart Connelly asked who was over the Clerk of Court.
Mr. Landrum stated that the Clerk of Court is an elected official / constitutional officer.
2) Brian Pritchard of Fetch Your News asked if the Grand Jury could make recommendations regarding Clerk of Court Audit deficiencies.
Mr. Landrum stated they could but there was no illegal activity involved.
3) John Tarantini asked how much SPLOST money would be ear-marked for paving gravel roads and how the selection of the roads will be determined.
Chairman Jones said no amount has been ear-marked. He stated that the need will be based on the number of houses, width, cost, and the right of way.
He said we have to have right of way. Also, it is required by the EPD that if you disturb more than 1 acre testing is required. Planning & Development Director Joey Low said that the Federal Clean Water Act drives this. Mr. Landrum said the county is under the same guidelines as an individual.
Norman Pope said the EPD and EPA
4) Paul Poore of the Merchant’s Association announced that they are planning a town hall meeting to address concerns of businesses and would like for the Commissioners to attend. They want to use the Community Center. No date has been set at this time.
XII. Adjournment
There being no further business the meeting was adjourned at 6:35 p.m.
These Minutes were approved at the August 21, 2014 Board Meeting.
Commission Meetings are videotaped and may be viewed at www.knowpickens.com.