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HomeMy WebLinkAbout01-27-2004 Meeting I FINANCE & APPROPRIATIONS COMMITTEE COMMITTEE ROOM - January 27,2004 Immediately following Public Safety PRESENT: Hons. Boyles, Chairman; Beard, Co-Chairman; Grantham and Williams, members; Steve Shepard, Attorney; George Kolb, Administrator; David Persaud, Finance Director; Tom Beck, Recreation Dept. Director; Gary Swint, Library Director; Lena Bonner, Clerk of Cominission. ABSENT: Hon. Bob Young, Mayor. Also Present: Heidi Williams of the Augusta Chronicle and Hons. Beard, Smith, Colclough, Sims and Mays, Commissioners. 6. Discuss WKZK Lease Agreement. (Requested by Commissioner Hankerson) At this time Mr. Garfield Turner and Mr. Robert Hunnicutt appeared before the committee regarding the above item. Mr. Turner: We need to try to obtain the property we are leasing from the city in order to make improvements to our radio station. Mr. Grantham: How much property is involved and has it been appraised? I Mr. Hunnicutt: 2.078 acres and it hasn't been appraised. Mr. Shepard: I would suggest that we take this up in legal under real estate and have it on the next commission agenda on February 4. Mr. Grantham: I so move. Ms. Beard: Second. Motion adopted unanimously. 7. Consider a request from Garden City Rescue Mission for an abatement of 2003 taxes. At this time Mr. Freddie Manning appeared before the committee regarding the above item and outlined the work that they do in the operation of the rescue mission. Mr. Shepard: We need a copy of the lease and I need to check with the Board of Assessors to see if they have been through the process there. I Ms. Beard: I move that we bring this back at our next committee meeting. Mr. Williams: Second. 1 Motion adopted unanimously. I 1. Financial report from the Finance Director regarding the Augusta Riverwalk and Riverfront Marina. Mr. Persaud made a short presentation regarding the financial report for the Marina. Mr. Williams: I move that we receive this as information. Ms. Beard: Second. Motion adopted unanimously. 4. Financial Status Report from the Senior Citizens Council for the month of December, 2003. Mr. Lawrence Hammond appeared before the committee regarding the above item and made a short presentation concerning the report. Mr. Kolb: I would recommend that the Council no longer be required to submit these monthly reports and that they instead submit reports to the Finance Director and the Recreation Department and ifthere is something unusual we see during the year that we bring that to you. I After further discussion, Mr. Williams: I move that we accept this as information. Mr. Grantham: Second. Mr. Chairman: And we'll dispense with getting these reports on a monthly basis. Motion adopted unanimously. 3. Request for additional funding for library to cover increases in insurance and utilities. Mr. Swint: Weare also requesting to make an employee who works % time to full time at the Appleby Library. Mr. Kolb: We are recommending that you do not approve this request at this time. Mr. Chairman: We do a quarterly review and I'd like to see us wait until the end ofthe quarter and see how we're doing by then. I 2 I After further discussion, Mr. Williams: I move that we hold the budget as it is and review it at the mid-year point. Ms. Beard: Second. Motion adopted unanimously. 2. Discuss '03 budgetary cutoff. (Requested by Commissioner Mays) Mr. Mays: This is in reference to an item we had in the Commission budget that was small, $1,000, but we wanted to charge it to the 2003 budget in order to save a little money. Mr. Kolb: A couple of years ago we were cited by the auditors for doing this type of this thing. We put together a policy that says that we cut off on December 15 any purchase orders or expenditures for that fiscal year. We can encumber prior to the 15th and if the bill does not come in in 2003, then we've encumbered the funds through the purchase order system to pay for it in 2004. On the series of memos in your package we believe the January 22 memo is the correct one in accordance with the policy that was established. I Mr. Persaud: In government accounting we use purchase orders which do not generate an expenditure; it generates an encumbrance. The policy Mr. Kolb refers to is basically useless if you follow generally accepted accounting principles which states that every single thing ceases at year end. The issue raised in the memo is whether we can charge back expenditures for 2003 in 2003 even though the (inaudible). The answer in my interpretation is yes because if the governing body passes (inaudible) that conflicts with generally accepted accounting principles, those take precedence and you have to make full disclosure. Coming back to the specific issue, the Clerk had requested that $1000 be charged back to 2003. That's reasonable and acceptable. I as the Finance Director have the discretion to do that on a case by case basis. The intent is that you do not file it in legal level of budgetary control. The legal level of budgetary control is that actual expenditures do not exceed appropriations. That was my reason for us being here. Mr. Hankerson: I would like to see this put on the agenda for legal and we can discuss it further. Mr. Williams: Are you saying that if we vote on something in 2003 and the ticket item comes in later, then the vote date actually takes precedence over whether it comes in mid-year or not? I Mr. Persaud: Yes. If you approve an expenditure in 2003 and even though the fiscal year has lapsed, we are required to follow those directives and at the same point in time provide full disclosure as long as those expenditures are proper and legal. The second issue is that I as the Finance Director have the discretion on issues that are 3 insignificant to put it back to 2003 providing I do not violate the legal level of budgetary control. Ms. Beard: Is it my understanding that we have been cut $1 O,OOO? I Mr. Kolb: That's in everything. Mr. Mays: That's why I was concerned about saving whatever we could. Mr. Williams: Why was this cut on the Commission travel? Mr. Russell: Per the budget process you directed us to save $100,000 in the general fund out of training, travel and local mileage. Those cuts were made across the board based on prior years' usage over a two year period based on what was actually spent. The Finance Department looked at that and cut $10,000 from your travel based on the usage over the past two years. They also cut the balance of $90,000 for the rest of the general fund departments. David approved that and looked at it and made those judgments so it's based on usage more than anything else. Mr. Williams: What about the Administrator? Mr. Russell: I don't remember specifically. I know IT cut about $8,000 or so but I don't remember specifically. You also directed us to save $75,000 out of building maintenance and we made similar cuts there and we also cut some out of cell phones. I Mr. Williams: I would like to have that information and I will be bringing it back up on the agenda. Mr. Russell: We can provide those schedules to you. Mr. Chairman: Can we do it for our next committee? Mr. Russell: Yes, I can. Mr. Chairman: So we need to transfer the $900 from '04 to '03? Ms. Beard: Yes. I move we do that. Mr. Williams: I second. Motion adopted unanimously. 5. Consider a request from the Downtown Development Authority for their SPLOST funds in the amount of $10,000 as partial payment of the statue honoring James Brown. I 4 I I I Mr. Williams: I so move. Ms. Beard: Second. Motion adopted unanimously. ADJOURNMENT: There being no further business, the meeting was adjourned. Lena J. Bonner Clerk of Commission nwm CERTIFICATION: I, Lena J. Bonner, Clerk of Commission, hereby certify that the above is a true and correct copy of the minutes of Finance Meeting January 27, 2004. 5 . FINANCE & APPROPRIATIONS AGENDA COMMITTEE ROOM- January 27,2004 Immediately following Public Safety 1. Financial report from the Finance Director regarding the Augusta Riverwalk and Riverfront Marina. 2. Discuss '03 budgetary cutoff. (Requested by Commissioner Mays) 3. Request for additional funding for library to cover increases in insurance and utilities. 4. Financial Status Report from the Senior Citizens Council for the month of December, 2003. 5. Consider a request from the Downtown Development Authority for their SPLOST funds in the amount of $10,000 as partial payment ofthe statue honoring James Brown. 6. Discuss WKZK Lease Agreement. (Requested by Commissioner Hankerson) 7. Consider a request from Garden City Rescue Mission for an abatement of 2003 taxes. I I