HomeMy WebLinkAbout09-08-2003 Meeting
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FINAl'fCE & APPROPRIATIONS
AGENDA
COMMITTEE ROOM - September.8", 2003
1.$0 P. M.
1. Approve refund to Wiley T. Andrews, Sf. of 200 1 taxes paid in error in the
amount of $24.79 on boat account #2042096.
2. Report from the Tax Assessor regarding the changes in the tax digest. (Referred
from September 2 Commission meeting)
3. Report from the Administrator/Elected OffIcials regarding actual targeted budget
cuts for 2003. (Referred from September 2 Commission meeting) [Adopt Budget
Resolutions for the General Fund, Law Enforcement Fund, Fire Protection Fund,
Capital Outlay Fund and Urban Services District Fund for budget amendments
and the reduction in expenditures for year 2003 to keep the budget in balance]
4. Approve installation of additional street lights in accordance with the previously
approved Street Lighting Master Plan at six locations. Installation costs in the
amount of $6,710 and annual maintenance and energy (currently $47,020) to be
funded from General Fund Street Lighting (Account # 101-04-l6l0/52.131 19 and
lOI-04-1610/53.l2310 respectively).
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FINANCE & APPROPRlA TIONS
COMMITTEE
COMMITTEE ROOM - September 8, 2003
1:30 P. M.
PRESENT: Hons. Bob Young, Mayor; Shepard, Chairman; Hankerson, Co-
Chairman; Williams, member; Jim Wall, Attorney; George Kolb, Administrator; Chief Al
Gillespie, Fire Chief; E. W. Reece, Tax Assessor; David Persaud, Finance Director; Fred
Russell, Deputy Administrator; Tameka Allen, IT Director; Lena Bonner, Clerk of
Commission.
ABSENT: Hon. Bridges, member.
Also Present: Stacey Eidson of the Metro Spirit, Haley Dunbar of the Augusta
Focus, Sylvia Cooper of the Augusta Chronicle, George Eskola ofWJBF Television and
Hons. Colclough, Mays, Beard and Boyles, Commissioners.
1. Approve refund to Wiley T. Andrews, Sr. of2001 taxes paid in error in the
amount of $24.79 on boat account #2042096.
Mr. Williams: I so move.
Mr. Hankerson: Second.
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Motion adopted unanimously.
4.
Approve installation of additional street lights in accordance with the
previously approved Street Lighting Master Plan at six locations.
Installation costs in the amount of$6,710 and annual maintenance and
energy (currently $47,020) to be funded from General Fund Street Lighting
(Account # 101-04-1610/52.13119 and 101-04-1610/53.12310 respectively).
Mr. Williams: I so move.
Mr. Hankerson: Second.
Motion adopted unanimously.
3. Report from the Administrator/Elected Officials regarding actual targeted
budget cuts for 2003. (Referred from September 2 Commission meeting)
[Adopt Budget Resolutions for the General Fund, Law Enforcement Fund,
Fire Protection Fund, Capital Outlay Fund and Urban Services District
Fund for budget amendments and the reduction in expenditures for year
2003 to keep the budget in balance]
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The Finance Department recommended the continuation of the Manpower
Management Plan until December 31, 2003 to serve as a solution to the budget shortfall
in tax revenues for 2003.
Mr. Persaud: We will have to look at the fIgures for 2004 because we will be
facing some problems there and will have to make some decisions.
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Mr. Mays: Ifwe are serious " about dealing with the money side of the situation,
we could give staff the strength to say they don't have the power to place items regarding
vacancies on the agenda to come before us. While we are trying to get ready for next
year in dealing with the budget, we would not allow items for fIlling vacancies to be
added on to the agenda unless the ten commissioners unanimously agree to add them on.
If we vote to direct the Administrator not to place those on, then we'll have time to deal
with the issues on the budget that we need to work on. If we had to deal with an
emergency, then that would be up to us to add an item. But if it is just a matter of getting
a vacancy fIlled, then that is what has hindered us in the past while we're trying to deal
with the budget. If the ten of us agree to add something on, then that's fIne and we'll
deal with it.
Mr. Chairman: That could only be in binding form passed at the next meeting of
the Commission. You're talking about bypassing the traditional route through the
committees of the agenda items.
Mr. Mays: Obviously the whole commission would have to approve that. People
will try to approach us about fIlling vacancies and some may get through. This will be a
diffIcult time through the next few months and it would relieve the administration and
fInance to allow them to work directly on preparing the numbers for the budget and
getting us through the rest of this year. That's just a suggestion.
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Mr. Chairman: The rule would have to be passed in the full body.
Mr. Mays: Effectively, it would be a freeze for the rest of the year.
After further discussion, Mr. Williams: I move that we approve the budget
resolutions with the amendment by Mr. Mays that allowed for the circulation of a
document that the Commission would have to approve any additions to filling positions
that come before the full Commission as opposed to agenda items coming through the
committees.
Mr. Chairman: I'll second that motion.
Motion adopted unanimously.
2. Report from the Tax Assessor regarding the changes in the tax digest.
(Referred from September 2 Commission meeting)
Mr. Reece: Our old computer system was not Y2K compliant. We got a new
system that was not able to produce and we began looking for a system that would allow
for the production of a 2000 digest. We did not have enough funding and it was decided
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to go with a DOS system that was really designed for rural, less urbanized counties than
we are. That system could not hold all of the data in our old system. In early 200 1 we
did yet another conversion to go into the Windows environment and took what
information that was put in the small DOS system into the new Wingap system. IT dug
into the old system and pulled the information out for us and loaded it into the new
system. My staff worked in teams to verify the information that was put in. We needed
new hardware for our offIce and got that to produce a digest for 2002. Many problems
we were having with information falling offwere eliminated. We still had some
problems but were able to go forward with the revaluation for 2002. We had some
properties where improvements had fallen off, accessory improvements had fallen off and
we would discover those. We did a year-end this year with this system. We had to do
what is called "fIxes" where information that had fallen off was brought back.
Unfortunately when a lot of the information was brought back, the information had been
cleaned up and should not have been included in our system. The reappraisals went out
in August of2002 and we received approximately 4,200 appeals. We were still
correcting our data as we were going through, revisiting properties. We cleaned up the
residential fairly easily, but our commercial properties' improvements were very diffIcult
to manage. W.e had a flat digest as a result of that. We have approximately $153 million
in valued growth and that equates to about $6l.5 million in assessments. Many problems
with the inflated digest were due to the fact that properties were not tied to proper
schedules. Swamp land was valued at commercial values and that had an inflationary
effect on our digest and when the owners were notifIed, they appealed and we expected
that. The primary thing was the improvements coming back that were lost shouldn't have
been there. As a result of that, we had a .5% decrease in our digest.. The question was
raised that if we had an inflationary 2002 digest, why were collections adequate and on
target for 2002? When we did the 2002 projection and budget, we only projected a 212%
growth in the digest for 2002. The actual growth inflated was about 5.4%. As we
corrected the defIciencies of the data in our system, it took it back down to about what
was projected as the growth. The shortfall coming in for 2003 is that we had projected a
growth based on historic happenings of about 2 1/2%. I believe Finance used three. We
did not actually see that growth because of the correcting of the data of the inflated 2002.
I would encourage the Commission to look at a no growth just to be on the safe side. We
have recommended preparing a request to the legislative delegation that they revisit the
rollback formulas we have in place put in by Gov. Barnes so that when we had
reassessments the Commission automatically had to lower their millage rate to generate
no more tax dollars than what they'd collected in previous year. That rollback formula
does not take in the benefit that if you have a deminition in your digest that you should be
able to raise your millage rate back to that same amount to generate the same tax dollars
you had in the previous year. We have been submitting quarterly reports and we're
recommending that we g~t more funding for information technology through SPLOST V
to allow us to get a true, good operating system.
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Mr. Williams: Why was it not brought to our attention that ~he need for good
equipment was of primary importance?
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Mr. Reece: It was our understanding from the administration that funding would
not be available for the equipment we needed.
After further discussion, Mr. Mayor: I would ask the Commission to consider
adopting a resolution to request the State Revenue Commissioner to set up a performance
review of our Assessors Department and the Board of Assessors. This is a new law and
the assessment would be overseen by the State Revenue Commissioner who would
appoint the review board within thirty days of the request and their report is generally
completed within three months.
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Mr. Chairman: How much would this cost us?
Mr. Mayor: We would reimburse direct expenses which generally are less than
$2,000 and I would recommend we share this cost with the Board of Education which
receives about three-quarters of the money that comes in from property taxes.
After additional discussion, Mr. Hankerson: I'd like to put it in the form of a
motion that we have a performance review by the Department of State Revenue to look at
the department and come back and make recommendations back to us on what we really
need to do.
Mr. Chairman: Second.
ADJOURNMENT: There being no further business, the meeting was adjourned.
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Motion adopted unanimously.
Lena J. Bonner, Clerk of Commission
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