HomeMy WebLinkAbout07-22-1996 Meeting
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FINANCE & APPROPRIATIONS
COMMITTEE
COMMITTEE ROOM - July 22, 1996
2:00 P.M.
PRESENT: Hons. Larry E. Sconyers, Mayor; J. Brigham,
Chairman; Handy, Vice-Chairman (late); Beard (late) and Bridges,
members; Charles Dillard, Interim Administrator for Operations;
Jim Wall, Attorney; Bill Carstarphen, Consolidation Project
Manager; A. B. McKie, Jr., Interim Comptroller; Mary Grady and
Glenn Greenway of the Finance Department; John Etheridge, Human
Resources Director; Moses McCauley and Gayle Scott of the Human
Resources Department; Tom Wiedmeier, Director of Water Pollution
Control; Max Hicks, Director of Utilities Department; Kip Plow-
man, Interim Internal Auditor; Lena Bonner, Clerk of Commission-
Council and Nancy Morawski, Deputy Clerk of Commission-Council.
Also Present: Sylvia Cooper of the Augusta Chronicle, other
members of the news media and Hon. Henry Brigham, Commissioner.
Mr. Brigham: We will first look at some items that are just
for information.
The Committee first considered a report from the Comptroller
regarding the Audit Management Letter.
Mr. McKie: There are two important issues in the management
letter. The first was the failure to reconcile certain checking
accounts in the hands of some agencies. We have spoken to those
agencies and this was rectified before the end of 1995. Another
issue was in the Clerk's Office regarding the issuance of cash
receipts without sequential numbers and they have now begun using
receipts with numbers so that has been taken care of.
The Committee next considered a proposal for Employee
Pension Questionnaire.
Mr. McKie: We are considering consolidation of pension
plans or what to do with pension plans in the new government.
Before any recommendations are made, we thought it would be
appropriate to poll the employees concerning their desires and
their opinions about the pension plans. We are giving them some
brief information about the plans along with a questionnaire and
we will meet with department heads afterwards to discuss it. We
will present the results to the Commission when the process is
completed.
The Committee next considered the report by the Comptroller
regarding the delay in opening the Consolidated Banking Account.
Mr. McKie: On April 8 Finance approved a recommendation
from the Finance Department that we go to a consolidated banking
arrangement. This was awarded to Allied Bank and was ratified on
April 16 by the full Commission. We promised to have that done
by June 30. We did not get that done on June 30. Allied knew
that was a target date and it was contingent upon our having one
financial package and one general ledger system so we could keep
up with it. We did not want to try to close some 25 to 30 bank I
accounts and start that up in the midst of trying to finish an
audit and worrying about a mid-year review and trying to keep up
with something manually that can be very complex. We plan to
have this done just as quickly as we can. We need to be on one
system and one of our suppliers has insisted upon additional fees
for use of the software, something that we had not counted on,
and Mr. Wall and Mr. Wittke are negotiating about that now. This
is the principal reason for the delay. I talked with the bank
and told them I'd like to have something done by September 30;
however, everything was predicated upon our ability to have that
one system. It was no problem with them. We could possibly
close one of our two checking accounts and move that over there
and I can discuss this with them.
Mr. Chairman: Why don't you see what their feelings are and
report back to us?
Mr. McKie: I will.
(Mr. Beard enters the meeting)
The Committee next heard a status report from the Interim
Internal Auditor regarding the water and sewer rates.
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summary
current projected revenue
Total projected expenses
Projected net income available
$31,400,000
(27,300,000)
$ 4,100,000
The effect of implementing a levelized billing system for the
sewer rates would be a decrease in projected revenue of approx-
imately $320,000 annually. All residential sewer rates should
decline since the water usage is based only on the winter months.
Additionally, the current projected revenue is approximately
$340,000 higher than the actual previous combined revenues.
After a lengthy discussion of the matter, Mr. Beard: I
move that we receive this as information.
Mr. Bridges: I'll second that.
Motion adopted unanimously.
The Committee next considered a report from the Interim
Internal Auditor regarding the Sheriff's and Fire Department
Salary Policies.
Overall
The Human Resources Department developed a good salary table
based on 28 different pay grades with each grade having 20 pay
steps. Each professional rank was assigned a pay grade and
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placed on a step within that grade. There were no salary
reductions. If a salary was above the classified grade and step,
it was frozen. The salary equalization plan only considered the
current employee pay and did not consider the value of the
employee's total compensation such as health, disability and
retirement benefits. Since employees work for both a salary and
benefits, it is important to quantify the cost (hourly or
annually) of the total compensation package of each employee to
actually equalize compensation. If the employee's compensation
package is equalized one piece at a time, it could cost you more
money overall. Therefore, I think it is important for you to
quantify all the compensation components before additional
changes are made.
Total compensation
Urban
$ 12
$ 1
.L2
$ 16
Current Salary
Health Benefits
Retirement Benefits
Total Compensation
per hour (Example)
Suburban Equalized
$ 15 $ 15
$ 1 $ 1
~ .L2
$ 17 $ 19
Sheriff
The Sheriff's Department has traditionally followed the above
salary table. They were able to systematically convert the
former Augusta Police Department salaries to the corresponding
County salary grades. The salaries appear consistent and
consider approximate years of service and years in rank.
Generally, the former APD officer's salaries were 25% lower than
the Sheriff's officers before the adjustments which represents
average annual increases of $4,400. The privates/deputies'
salaries between the two departments were not significantly
different and represented an average annual increase of $1,200.
The Sheriff's Department has adopted a detailed operations and
procedural manual.
Overall
The salary adjustments appear to be systematic and consistent
with the Human Resource Department's salary table.
Fire
The Fire Department has not traditionally followed the above
salary table which means it was not possible to use the same
systematic conversion used in the Sheriff's Department. The
equalization method resulted in assigning a salary to a rank of
service regardless of the years of service in rank, duty and
responsibilities, and hours worked. The former AFD officer's
salaries were 25% lower than the former RCFD officer's before the
adjustments which represents average annual increases of $7,200.
The former RCFD private's salaries were lower than the former AFD
and represented an average increase of $2,600.
Overall
1. The equalized salaries are based on annual pay and not
on actual hours worked. Some firemen (fire suppression) work
shifts based on 108 hours a pay cycle and others (administration)
work on an 80-hour cycle. Although most firemen in the same rank
will make the same annual salary, an officer in administration
will make as much as $5 per hour more than the same ranking
officer in fire suppression. Suggestion Consider equalizing pay I
based on the number of hours worked and level of risk and
responsibility not on rank alone.
2. The Human Resources Department was unable to
differentiate officers' salaries based on years of service since
most salaries were placed at the maximum for their pay grade.
suggestion Develop a plan to move these future salaries in line
with the County's salary table based on years of service,
responsibility and performance level.
3. I noticed several minor matters which do not appear to
be a problem. A private plumber was classified and paid the same
as the private drivers. Two former mechanics were reclassified
and paid as privates. One Captain in fire safety has a lower
salary than the other Captains.
4. I was unable to review the operating and procedure
manuals since the Fire Department is currently revising its
operations manual and will adopt the County's employee policy and
procedure manual when complete. Suggestion During the revision
of the operations manual, the department should clearly define
policies for the following areas: Equipment repairs and
maintenance schedules, personal use of equipment (equip & cell
phones), promotions, activity logs and status reports (equip &
personnel), overtime policies, incident reports (damaged equip),
purchasing and inventory procedures.
After a lengthy discussion of the matter, Mr. Beard: I move I
that we accept this as information.
Mr. Bridges: I'll second it.
Motion adopted unanimously.
The Committee next considered approval of a $25,000 grant to
the Georgia Golf Hall of Fame for operating assistance.
Mr. McKie: This is for operating assistance to them.
After a short discussion, Mr. Beard: I move for approval.
Mr. Chairman: I'll second the motion.
Motion adopted unanimously.
The Committee next discussed the Amendment 73 Allocation.
Mr. McKie: This allows the government to donate to various
organizations. We are recommending a total appropriation this
year of $75,000. We do have an excess funds item of $12,000.
Mr. Bridges: I move that we forward this to the Commission I
without a recommendation.
Mr. Beard: I second.
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Motion adopted unanimously.
The Committee next discussed Ad Valorem Tax Rates for 1996.
Mr. McKie: We've completed our review of the millage rates
for this year, along with the digest as presented by the Tax
Assessor, and we recommend the millage rate not be increased
either for the urban or suburban areas.
(Mr. Handy enters the meeting)
After a short discussion, Mr. Bridges: I move we receive
this as information and hold it until the next Committee meeting.
Mr. Beard: Second.
Motion adopted unanimously.
At this time Mr. Ken Fields of Cherry, Bekaert & Holland
made a presentation regarding the review of the 1995 City
Financial Results.
Mr. Bridges: I move that we receive this as information.
Mr. Beard: Second.
Motion adopted unanimously.
Communication from the Interim Comptroller recommending that
all agency requests for social services be required to undergo
certification by DFACS before submission to Augusta-Richmond
Commission-Council for funding. This certification would include
but not be limited to the following:
1. Legitimacy of Organization
2. Financial Status
3. Non-duplication of services
4. Inspection of Program delivery at site.
If you approve this will become a formal policy and we will work
with DFACS to implement, was read.
Mr. McKie: We have requests from many agencies and we find
it difficult to assess whether or not there is duplication of
services. We will begin implementing this in 1997.
Mr. Beard: I have a little problem with DFACS being the
only agency to work with this.
Mr. McKie: We can refine it a little further if you like
and bring it back to you. We wanted to have some methodology for
evaluating requests.
After further discussion, Mr. Beard: I move we receive this
as information for further refinement.
Mr. Bridges: Second.
Motion adopted unanimously.
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Communication from the Human Resources Department submitting
a request for Early Retirement for Robert J. Etterlee, was read.
Mr. McKie: We recommend approval of this.
Mr. Beard: I so move.
Mr. Bridges: Second.
Motion adopted unanimously.
Communication from the Attorney requesting approval of an
Engagement Agreement from Qualified Plan Administrators, Inc.
regarding Richmonp County, Georgia 1945 and 1977 Defined Benefit
Plans Administration, was read.
Mr. McKie: This is for the administration of the pension
plans. We recommend that this be approved as it takes a
considerable burden off of the Finance Department.
Mr. Bridges: I so move.
Mr. Beard: Second.
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Motion adopted with Mr. Handy voting "Present".
Communication from Harry D. Revell requesting consideration
of the abatement of taxes on 203.59 acres (Map and Parcel No.
178-0-008-00-0) of land in the 86th D.G.M. (South Augusta
Recreation Complex) which the Commission-Council purchased from
Oliver Owens, Paul V. Davis and Robert L. Meybohm on July 16,
1996. The sellers' prorata share of taxes, based on last year's
tax bill on the subject property, was collected at closing and I
am forwarding check in the sum of $1,267.44 to the Tax
Commissioner to be applied to that account, was read.
Mr. Beard: I so move.
Mr. Bridges: Second.
Motion adopted unanimously.
Mr. Wall: I had two things I'd like to add to the agenda.
There was no unanimous consent to add the items to the
agenda.
Mr. Handy: Butch, on item #4, do you remember last week I
gave you a letter asking for some information which I did not
receive.
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Mr. McKie: I put in a call for you.
Mr. Handy: Then you come and put it on the agenda to report
to the full Committee. One, as a Commissioner, when I ask a
department head for a report, I mean just that. Two, as Mayor
Pro Tern for the same as the Mayor would have told you something,
I should have still gotten my answer and three, I don't need an
interim department head to disobey what I asked him to do. I
should have had my letter in my box. If you wanted to make your
report here, it was still fine but I should have had my letter.
ADJOURNMENT: There being no further business, the meeting
was adjourned.
Lena J. Bonner
Clerk of Commission-Council
NWM