HomeMy WebLinkAboutCalled Commission Meeting August 11, 2022
CALLED MEETING VIRTUAL/TELECONFERENCE
August 11, 2022
Augusta Richmond County Commission convened at 10:00 a.m., Thursday, August 11,
2022, the Honorable Hardie Davis, Jr., Mayor, presiding.
PRESENT: Hons. Johnson, Garrett, Mason, Frantom, B. Williams, Scott, McKnight, D.
Williams, Hasan and Clarke, members of Augusta Richmond County Commission.
Mr. Mayor: Good morning, everybody. Madam Clerk, for the purposes of this meeting
and for voting, any votes that we do we’ll do a roll call vote.
The Clerk: Yes, sir.
Mr. Mayor: We’ll call this meeting to order. The Chair recognizes Madam Clerk.
The Clerk: Today’s meeting is to adopt proposed 2022 Millage Rate.
1. Motion to approve proposed 2022 mill rates for each taxing district, advertise the required
5-year history of the digest and to schedule the date of August 30, 2022 for the meeting to
adopt the rates proposed.
Mr. Mayor: We’ve had a series of presentations or at a presentation and conversation on
this past Tuesday. I’m not sure if we need to go through a full presentation at this point. I know
there are still some questions that were in people’s minds with regards to what our posture is.
What has been proposed, particularly for the purposes of publishing that in the local daily organ,
i.e. newpaper, is what we are wanting to accomplish today. I know that there has been some
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additional information provided by the commissioner from the 8 and I will certainly give him an
opportunity to talk about that, but what I’d like to do is begin with our Director of Finance with an
abbreviated presentation of what’s being proposed and then we’ll have some questions and the
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commissioner from the 8 I’ll give you the opportunity to share what you have. At this point,
Director Williams.
Ms. Donna Williams: As I understand the majority of the questions from the various
commissioners concerned, the difference between the calculations for the roll back rate and what
it might generate for the government and the proposed or recommended rate that I presented on
Tuesday. The 2022 budget and the revenue budget associated with that was set back in November
of last year and the revenue that we used to adopt the budget assumed a little over a 3% digest
growth. So you have a revenue budget that has already been set and we have been operating at
that level for some seven plus months now. As I showed in the presentation, just simply dropping
the roll back rate into the total amount of the digest will yield a number approximately $1.2 million
dollars which appears that that would be excess revenue for the government. That assumes as I
said before a 100% collection rate. You do not have a 100% collection rate. We budget at 98.
Additionally, there is one reduction to revenue which that calculation does not take into effect
which is the early payment discount that Richmond County has elected to provide to its citizens to
generate some optional relief from their tax bill. They get a discount if they pay within ten days,
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I believe. So that reduces the revenue collection from the gross number that was put out there.
Additionally, there is an obligation for money that is dedicated to the TAD. Our general fund
revenue budget accounts for that and we operate at that level but that is not illustrated in the gross
calculations when you just multiply the millage rate, any millage rate times the digest. In short, at
the roll back rate that has been calculated by the State. It leaves you approximately a half a million
dollars short of what we budgeted to come in as revenue for the general fund. That is where we
are on the roll back rate. If I can proceed to the proposed rates, that does generate additional
revenue for the government. Now remember these rates, every now and then people get a little
confused, these rates apply to your 2022 budget. This generates the revenue that you’re operating
on this year through the end of this year. It has nothing to do with the 2023 budget. This is all
confined to 2022 and the effect that it will have on this fiscal year. At the proposed rate for the
general fund, the 8.411, it will generate additional monies for the general fund, approximately $2
million dollars. For fire protection as we went over before, approximately $2.3 million dollars
which will be dedicated to their capital outlay needs. As of the present time fire protection does
not have anything that would fund their capital outlay over the upcoming years. They normally
are included in the SPLOST allocation. They do not have a SPLOST allocation for capital outlay
funds in SPLOST 8. That $2.3 million dollars would begin to allow them to address their most
pressing capital needs. For the smaller capital outlay millage rate which is .722 that is the same
rate that it was last year. On the increased digest it would generate approximately half a million
dollars more than what was budgeted. That half a million dollars would allow you to if you chose
to do so, this is capital outlay funds, to address some of your most pressing building maintenance
issues that as we have seen time after time after time Central Services has come to the floor,
something has, there is a pressing need to do there. That would generate approximately half a
million dollars more than what we budgeted which would be dedicated to capital outlay concerns
for your facilities. The same goes for the urban services. It would generate, this is the same
millage rate as it was last year. It would generate anywhere from a half a million to $600,000 and
you’ve got to remember urban service district, it funds, those residents do not pay the fire
protection millage rate so their fire protection is paid for by a transfer out of their urban service
millage rate over to fire. So that would increase slightly that transfer which would have to come
out of urban and go over to fire to help to get to that $2.3 million dollars that I already stated.
Additionally, it funds some of transit which has been a robust discussion about being able to
increase your transit services. It could be dedicated to Housing and Neighborhood Development
which our external auditor brought to our attention at his presentation that the portion that is
allocated to cover administrative expenses from the various grants and programs that is received
by the federal government are not sufficient to meet those needs so that fund is subsidized. And
we had to augment the subsidy that was budgeted to make up for 2021. Urban services would be
able to help do that with an increased level of revenue generation. In short and in trying to kind of,
trying to sum this up as best I can, the 2022 proposed millage rate countywide is .634 mills less
than what was levied in 2021. That is actually the lowest millage rate that has been proposed
would have been adopted since we needed to increase the millage rate in 2014 for the ice storm
and some raises for law enforcement. In 2015 through 2020 Augusta adopted the millage rate each
one of those years. In 2021 we did not adopt the roll back millage rate. We had kept it the same
as 2022 simply because the roll back rate would not have generated enough funds in your tax
revenue to meet your budgeted level of revenues that were set during the budget. I’ll be happy to
answer any questions that anyone might have. I’ll do my best.
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Mr. Mayor: Thank you, Director Williams. Do we have any questions from members of
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the Commission? Commissioner from the 7, Mr. Frantom.
Mr. Frantom: Thank you, Mr. Mayor. My questions are for Donna. You mentioned on
the collection rate that we budget at 98% but we collect at 99%. Why do we not budget for 99%
from a revenue standpoint?
Ms. Williams: Timing. I believe that my answer was 99% over time. That goes on out
several years as the Tax Commissioner attempts to collect those funds that have been billed. We
anticipate approximately 98%. As you know they are billed in September. So we have until the
end of December to collect that revenue and to post it to our current revenue collections to show
it as current revenue collected during the fiscal year. You cannot post a revenue that you do not
have that goes on out several years. As I said the collection rate goes out higher the longer you
get as the Tax Commissioner’s office gets more aggressive in pursuing those collections. So we
budget at 98%.
Mr. Frantom: Okay, and how much would 1% be?
Ms. Williams: Your total approximately $480,000.
Mr. Frantom: For 98 to 99 is what you just said.
Ms. Williams: Yes, sir. Your total budgeted revenue is $48.6 million.
Mr. Frantom: At the budget retreat last week you mentioned that the expenses are at 43%
through June 30. Can you kind of let people know is it typical that it’s at 43% at that time? Is
there more expenses in the second half, again I’m trying to understand because we’re talking about
revenue and how we got the revenue but I think also that we need to talk about expenses as well
because we might not spend as much this year as what we had budgeted either.
Ms. Williams: Yes, sir, that fairly normal because your mid-year reports are done on the
cash basis so you do not have the full accrual that you have toward the end of the year when you
have to go on out the next 60 days and pick up any expenditures that pertain to the present year
that weren’t done until the end of February, so yes, sir, that is quite normal for us to be somewhat
below 50% at June 30.
Mr. Frantom: Okay, and my last question is that based on the revenue and the expenses,
are they basic like from the street light standpoint, this isn’t factoring in an increase in street lights,
correct?
Ms. Williams: No, sir, this does not address street lights at all.
Mr. Frantom: Yeah, and then as far as like any other budgetary things that changes whether
it’s with Parks and Rec, whether it’s the Mayor’s Office, none of that is pretty much whatever it
was this year is what we’re budgeting that the revenue that we need to bring in, correct?
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Ms. Williams: Yes, sir.
Mr. Frantom: Okay, thank you.
Mr. Mayor: Mayor Pro Tem.
Mr. B. Williams: Donna, you said the proposed rate that you have is still less than what
we did in ’21?
Ms. Williams: Yes, sir. The proposed rate for countywide is 8.411. The rate in 2021 was
9.045. The proposed rate is .634 mills less than 2021’s rate.
Mr. B. Williams: And if I’m not mistaken you said the roll back would not give us the
money that we need, is that correct?
Ms. Williams: Yes, sir.
Mr. B. Williams: Okay, so just a very short answer, tell me what’s the biggest difference
between the roll back and the proposed other than it’s not going to give us the money that we need
in –
Ms. Williams: Okay, the revenue generated by the roll back rate is as I said is gross and it
only compares the difference between what taxes were projected to be collected at 100% in ’21
and collected at 100% in ’22. Now we already budgeted for a little over 3% gross so you have to
factor that in plus as I said that’s at 100% collection so we use 98, that’s standard, we’ve been
using 98% collection to put forth our budget probably for the last 15, 20 years plus you have to
take into account the discount for early payment. Last year that was $450,000. I would expect
more folks to take advantage of that. It grows somewhat every year. As I think I said on the floor
the other day the mortgage companies are required to submit within that 10-day period in order to
afford their escrow holders the advantage of the early payment, the lesser rate. So is that close to
what you were looking for?
Mr. B. Williams: Yeah, yeah. And I guess the emphasis, the thing that I’m thinking about
is that you’re saying that the roll back is not going to give us exactly the money that we want and
could you tell me is there a particular department or some particular fund that’s going to be short
if we go with the roll back rate or is it just in general?
Ms. Williams: The roll back rate, the main one, the county one affects all your departments
in the general fund and that is the Sheriff’s Department, that is all your court system, that is
Recreation, your administrative departments, your elected officials, etc. All those are contained
in the general fund. The tax collections from that countywide millage rate support that fund. So
that’s the short answer.
Mr. B. Williams: I got you, I got you. All right, thank you.
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Mr. Mayor: Let me go to the commissioner from the 8.
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Mr. Garrett: Thank you, Mayor. These questions are for Finance and I think Scott
Rountree is also in on this so he may need to chime in. So I sent out some numbers last night via
Ms. Bonner. Some came from the Chamber of Commerce, some came from just asking Scott
Rountree to look at what the meat and potato numbers look like and so that’s what you have in
front of you. As you can see, the amount generated as Donna just said if you do the full roll back
it’s about 1.2, 1.3 additional that we’ll be able to generate and then if you do the proposed rate,
that jumps up over $7 million additional so Mayor Pro Tem asked what the difference was between
the two and you’re looking at about $6 million. So as we’re looking at that and we’re discussing
which route to take in regards to the full roll back, is there a reason, Donna, why there’s not a
number between the proposed and the full roll back that we could look at? And also you made a
comment that from budgeting purposes or whatever that we need to go ahead and approve this
because of the rest of 2022’s budget. Can you help me understand what you meant by that?
Ms. Williams: Well, the millage rate that you’re setting today supports the 2022 budget to
the tune of almost $48.5 million dollars. If you don’t set a millage rate, then you don’t collect taxes
but there are timing issues that are required for you to get the process done and get your digest
approved by the Department of Revenue.
Mr. Garrett: Why isn’t this millage rate more specifically for the 2023 budget? That’s
what I’m trying to wrap my heed around.
Ms. Williams: Because that’s the way the law works. That’s when every governing body
in the state of Georgia sets their millage rate during, after they get their digest for the fiscal year
that you’re working with. This millage rate generates revenue for fiscal year 2022. This is not a
new process. This is the same timing that –
Mr. Garrett: Look, I was just asking the question.
Ms. Williams: Yeah, yeah, I’m trying to understand your confusion.
Mr. Garrett: Maybe it’s in the way you explained it, I don’t know.
Ms. Williams: Yeah, I’m good at that. So Mr. Rountree generated some revenue numbers
for you guys?
Mr. Garrett: Well, it was for me and I shared it with the rest of the Commission just so we
could all be on the same page. It was similar to what you showed us but I know that the business
community is very concerned about the tax increases. You know you have businesses out there
that are coming out of the pandemic, but they’ve also been investing in our community, and I think
that that is something that we as a Commission have to look at as we’re looking at these millage
rates moving forward is the burden that it places on these businesses that have invested here. Since
this deals with the 2022 budget, can somebody help us understand how many unfilled positions
there are currently in our budget? I think we have to look at ways that we can make some cuts if
there are numerous, you know budget retreat last week we talked about there’s 26% unfilled
positions or whatever out there so you know there are areas that we can cut as you’re looking at a
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$500,000 shortfall if we do the full roll back. I just think this is a much bigger conversation than
we’ve just got to get something in the newspaper today.
Ms. Williams: And that was never intended for it’s got to get in the newspaper. That is
just a part of the process that is required by the Department of Revenue. It is a legally regulated
process as to the timing of the setting of the millage rates and I do not have the total amount of
unfilled positions right now but I can tell you that as we look the very largest amount of those were
over 150 or so in the Sheriff’s Department.
Mr. Garrett: Which we actually provided $3 million additional to last year in the budget
to help them to recruit and to retain positions and you know, like I said as we’re talking through
this we need to take a close look at what practices we’ve done in our past budgets that have worked
as well as you know what are the core issues in regards to these numerous positions that are open
so I mean I’m going to waive right now, Mayor. I may have some other questions as we discuss
more.
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Mr. Mayor: All right, I appreciate that. All right, commissioner from the 4.
Mr. Mason: Thank you, Mr. Mayor and good morning to everyone. Just for a point of
note, Mom’s feeling better for those of you who have been inquiring so I appreciate your prayers
and everything as it relates to my Mom. Some of the questions I had have been addressed to some
point but I do want to say this that I was concerned and I asked this question a couple of weeks
ago in terms of the percentage of folks that we’ve lost, it was somewhere around 25 or 26% and
so I was concerned about these lapsed salaries or empty positions and to be honest with you it
doesn’t really matter to me where they come from whether it’s the Sheriff’s Office or any other
office. That to me is something that should be taken into consideration. Also hope that we take
into consideration that the School Board has decided to up their millage rate. Okay, we are in the
middle of an inflation for sure, some call it a recession as well. We’re in the midst of talking about
putting in a 3% increase in salaries to our workers which we’ve debated that on the floor and we
feel that that’s probably appropriate but at the same time the optics of it does not look well when
you’re talking about raising the millage rate as well so I would hope that we look at this
comprehensively and take all of this into consideration and start looking at some creative ways in
which we can give something back to our taxpaying citizens that bear the burden if you will over
these last two or three years as we’ve been in this pandemic and as well as our businesses that have
contributed to our community greatly and still trying to do what they can. There’s been a lot of
monies that have been allocated whether it’s through ARP or otherwise that have been of assistance
to our Sheriff’s Office and other areas as well and so we’ve got to be very, very cognizant of the
fact of one, the perception which becomes people’s reality in terms of we just can’t tax and spend
our way out of situations. We’ve got to learn to do some cutting somewhere so I would hope that
we take that into consideration, Mr. Mayor. Thank you very much, sir.
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Mr. Mayor: Thank you, commissioner from the 4. I’m going to make a few statements
here because I’m going to be a real stickler about this concept. We’ve ended each budget year
with a budget surplus. I think Finance will communicate that to you. Number two, we’re not in a
deficit and so I’m going to qualify those conversations as it relates to that. Sales tax collections
continue to be strong. I want us to focus our conversation around this notion of adopting a millage
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rate which is what this conversation is about. There are proposed numbers in front of us. There
is a proposed roll back rate if you will that Finance has presented. The Finance also took occasion
to articulate a series of here’s where there might be challenges from a budgetary perspective and
where you could take those additional resources to the tune of about $2 million dollars and you
can do those things. The Commission hasn’t made any decisions about any of that. So I want to
put that in the parking lot. More importantly, as we navigate through we still have effectively
about eight plus million dollars of tranche one ARP dollars and you’ve also got tranche two of
about $42 million dollars of ARP dollars. So I want to just qualify these conversations, while they
have nothing to do with the adoption of a millage rate to be used in this context, I don’t want the
citizens of Augusta when they hear certain things assuming well, we’re at a budget deficit, we
have cost overruns and those things. That is not the case and so the matter that is before us this
morning is consideration for a motion to adopt the proposed mill rate as provided to the
Commission with a clear understanding that that’s for the publishing of that and the Commission
still has opportunity and occasion to change that, accept that or affirm that by 31 August, actually
30 August. That is the matter that is in front of us. I’m not going to make a motion at this point.
I encourage you to say this is what the motion should be but that is the single subject matter that
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is in front of us. I’m going back to the commissioner from the 7 and then I’m going to move on
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with this matter and have a motion and we can at least move forward. Commissioner from the 7.
Mr. Frantom: Thank you, Mr. Mayor. So to that vein of what you just said, why would
we post a motion, I mean a millage rate, that could possibly change? Can we post both millage
rates and agree to have them both up there to see if there could be Option 1 and Option 2 today
and vote on it so that both of them are there and then we vote on it on a later day when you have
more information and we can make a more accurate decision on this?
Mr. Mayor: Director of Finance.
Ms. Williams: You have to advertise one proposed millage rate. Once you advertise that
millage rate, you can lower it before the final date of adoption. That has always been on the table
with each and every year we go through the process, there is always the availability to lower the
advertised rate. What you cannot do is increase the advertised rate without starting the process
over anew. That is exactly what your neighboring county did. That is what some other
governments have done is they advertised the rate and during the process through various
discussions, sometimes it is lowered.
Mr. Frantom: And I appreciate that. I can say that I don’t feel confident in doing it that
way because it seems like once the ship sails, it wouldn’t pull back into the harbor per se so that’s
why I just can’t support anything but a full roll back at this time. Thank you, Mr. Mayor.
Mr. Mayor: Thank you, sir. The Chair will entertain a motion at this time.
Mr. Hasan: I make a motion to approve the proposed rate, Mr. Mayor.
Mr. B. Williams: Second.
Mr. Mayor: All right, I’ve got a motion and a second. All right, the Chair recognizes the
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commissioner from the 8.
Mr. Garrett: I’d like to make a substitute motion that we approve the full roll back rate.
Mr. Frantom: Second.
Mr. Mayor: All right, --
Mr. Garrett: I also had a question, Mayor, for Donna.
Mr. Mayor: All right, please proceed with your question.
Mr. Garrett: Donna, you said that we need to advertise the rate and it could be lowered.
In the history that you’ve been doing this over, I’m not going to say how long you’ve worked here.
Have you ever seen the advertised rate lowered after it was advertised?
Ms. Williams: I don’t think so because in the past there has always been a consensus what
the rate would be so it was not by us but I have seen it done several times both by the Board of
Education and by Columbia County as well.
Mr. Mayor: All right, Madam Clerk, we have a substitute motion to adopt the full roll back
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rate with a proper second from the commissioner from the 7. We’ll take a roll call vote to that
matter and then proceed from there.
The Clerk: Mr. Clarke.
Mr. Clarke: Yes.
The Clerk: Mr. Frantom.
Mr. Frantom: Yes, ma’am.
The Clerk: Mr. Garrett.
Mr. Garrett: Yes, ma’am.
The Clerk: Mr. Hasan.
Mr. Hasan: No, ma’am.
The Clerk: Mr. Johnson.
Mr. Johnson: No, ma’am.
The Clerk: Mr. Mason.
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Mr. Mason: Yes, ma’am.
The Clerk: Ms. McKnight.
Mr. McKnight: Yes, ma’am.
The Clerk: Ms. Scott.
Ms. Scott: No, ma’am.
The Clerk: Mr. B. Williams.
Mr. B. Williams: Abstain.
The Clerk: Mr. D. Williams.
Mr. D. Williams: No, ma’am.
Mr. Hasan, Mr. Johnson, Ms. Scott and Mr. D. Williams vote No.
Mr. B. Williams abstains.
Motion fails. 5-4-1.
Mr. Mayor: Madam Clerk, we’re now at the matter of the main motion and that is to adopt
the proposed roll back rate as presented by Finance.
The Clerk: Yes, sir. Mr. Clarke.
Mr. Clarke: No.
The Clerk: Mr. Frantom.
Mr. Frantom: No, ma’am.
The Clerk: ;Mr. Garrett.
Mr. Garrett: No, ma’am.
The Clerk: Mr. Hasan.
Mr. Hasan: Yes, ma’am.
The Clerk: Mr. Johnson.
Mr. Johnson: Yes, ma’am.
The Clerk: Mr. Mason.
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Mr. Mason: No, ma’am.
The Clerk: Ms. McKnight.
Ms. McKnight: No, ma’am.
The Clerk: Ms. Scott.
Ms. Scott: Yes, ma’am.
The Clerk: Mr. B. Williams.
Mr. B. Williams: Yes, ma’am.
The Clerk: Mr. D. Williams.
Mr. D. Williams: Yes, ma’am.
Mr. Clarke, Mr. Frantom, Mr. Garrett, Mr. Mason and Ms. McKnight vote No.
Motion ties 5-5.
The Clerk: That fails, a tie 5-5, Mr. Mayor.
Mr. Mayor: That is a 5-5 tie, Madam Clerk?
The Clerk: Yes, sir.
Mr. Mayor: Okay and the Mayor votes No.
The Clerk: Okay.
Motion fails 5-6.
Mr. Mayor: Madam Clerk, I believe that’s all the business that’s before us today.
The Clerk: Yes, sir.
Mr. Mayor: All right, this meeting is adjourned.
\[MEETING ADJOURNED\]
Lena J. Bonner
Clerk of Commission
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CERTIFICATION:
I, Lena J. Bonner, Clerk of Commission, hereby certify that the above is a true and correct copy
of the minutes of the Called Meeting of the Augusta Richmond County Commission held on
August 11, 2022.
______________________________
Clerk of Commission
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