HomeMy WebLinkAbout2019-08-13 Meeting Minutes Finance Committee Meeting Commission Chamber - 8/13/2019
ATTENDANCE:
Present: Hons. D. Williams, Vice Chairman; M. Williams and Frantom,
members.
Absent: Hons. Hardie Davis, Jr., Fennoy, Chairman.
FINANCE
1. Presentation of the financial report for the six month period ended June 30,
2019.
Item
Action:
Approved
Motions
Motion
Type Motion Text Made By Seconded By Motion
Result
Approve
Motion to approve
receiving this item as
information.
Motion Passes 3-0.
Commissioner
Marion Williams
Commisioner
Sean Frantom Passes
2. Motion to approve the minutes of the Finance Committee held on July 30,
2019.
Item
Action:
Approved
Motions
Motion
Type Motion Text Made By Seconded By Motion
Result
Approve
Motion to
approve.
Motion Passes
3-0.
Commissioner
Marion Williams
Commisioner
Sean Frantom Passes
www.augustaga.gov
Finance Committee Meeting
8/13/2019 1:20 PM
Attendance 8/13/19
Department:
Presenter:
Caption:
Background:
Analysis:
Financial Impact:
Alternatives:
Recommendation:
Funds are
Available in the
Following
Accounts:
REVIEWED AND APPROVED BY:
Financial Reports
(Unaudited)
June 30, 2019
Finance Department
Donna B. Williams, CGFM Timothy E. Schroer, CPA, CGMA
Director Deputy Director
535 Telfair Street, Suite 800, Augusta Georgia 30901 Office (706) 821-2429 Fax (706) 821-2520
WWW.AUGUSTAGA.GOV
August 13, 2019
The Honorable Hardie Davis Jr., Mayor
Members of the Augusta Georgia Commission
Jarvis Sims, Interim Administrator
535 Telfair Street
Augusta GA 30901
Dear Mayor Davis, Members of the Commission, and Mr. Sims:
This afternoon we are presenting for your information the financial reports of several major operational funds for
the period ended June 30, 2019. The quarterly reports are presented on a cash basis of accounting, which differs
from the basis used for the annual CAFR. Additionally, information on Local Sales Option Tax (LOST) collections and
Special Purpose Local Sales Tax (SPLOST) collections and projects are included.
Ad Valorem tax revenue is not booked until the third quarter. Therefore, total revenues during the first two quarters
of the year are not accurate indicators of Augusta’s financial position. Other categories such as Licenses, Charges for
Service and Fines are less seasonal. For this reason, we concentrate much of our analysis on the expenditure side of
the budget equation, which occurs at a more even pace.
As we reported last month, our audit firm Mauldin & Jenkins issued a clean audit report and had no findings. In an
organization our size, three years with no findings is a testament to the professionalism and dedication of Augusta’s
management. Also reported was an increase to the General Fund fund balance of $4.3 million, which increases the
fund balance to $35.7 million. Of that, $29.9 million is unassigned and represents 75 days of operations. This is
good progress toward the goal of an unassigned fund balance that is equal to 90 days of operations.
Two significant sources of revenues are showing increases this year, Electric Franchise fees increased $500,000 over
the previous year and sales tax collections for the first six months of 2019 are 7% higher than the same period last
year. While this is positive news for us, there are also some revenues that have not increased and are not at
budgeted levels. Revenue from State and Superior Courts are lagging behind last year’s collections by 31.5% and
are 30% of budget. We also continue to monitor the actions by the Federal Reserve Board. Their action to reduce
the Fed funds rate by 25 basis points will affect the rate of return we will receive on our investments.
As we look forward to the remainder of the year, there are several significant decisions to be made: the first is
adjusting the fees for streetlights, the second, the adoption of the 2019 millage rate and saving the best for last the
adoption of the 2020 Budget.
I hope this information along with the reports and narrative that follow are helpful. I will be happy to answer any
questions that you might have.
Sincerely,
Donna B. Williams, CGFM
Finance Director
Augusta Georgia
Augusta Georgia
Analysis of Operating Statements for
Major Fund Groups as of June 30, 2019
1. GENERAL FUND (101) – page 6
Revenues:
Total revenue collections are 39.1% of the annual budget; this is normal for the second quarter
of the year because ad valorem taxes are billed late third or early fourth quarter. Ad valorem
taxes represent $12.2 million or 13.5% of the total revenue budget of the General Fund. At the
end of the second quarter, with January through June collections received, local sales tax
revenues are 11.7% above budget and 7% above the second quarter payments of 2018. In the
second quarter, Electric franchise fees received are 3.7% above budgeted amounts and 4.5%
higher than amounts received through second quarter 2018.
Expenditures:
Total expenditures are 46.6% of the annual budget, slightly higher than prior year’s 45.9%
level at second quarter. Expenditures for salaries and employee benefits are 49.1%, slightly
below the target of 50%. Utilities expenditures for the first two quarters of the year are at 40%
of budget, which is consistent with the prior year. Utility expenditures are seasonal with 60%
of the expense occuring in the final six months of the year.
2. URBAN SERVICES (271) – page 7
Revenues:
Total revenue is 30.4% of the annual budget as compared to 29.8% for the same period last
year. Ad Valorem taxes are billed in the third quarter. Ad valorem tax collections in the Urban
Service District are used to pay for services such as Fire Protection and Street Lights. Street
Lights are paid for separately as a fee in the Suburban district.
Expenditures:
Operating transfers out represent the bulk of the outflows in the Urban Service District.
Transfers out to other funds which are supported by tax collections are posted to match the
timing of expenditures with the booking of tax revenue. Operating expenditure levels are at
1.1%, which is normal for second quarter. No unusual variances were noted.
Page 1 of 25
Augusta Georgia
Analysis of Operating Statements for
Major Fund Groups as of June 30, 2019
3.LAW ENFORCEMENT (273) – page 8
Revenues:
Total revenue is 24.0% of the annual budget as compared to 23.1% for the same period last
year. Other revenues relating to inmate population such as inmate commissary sales and
reimbursement from the state for prisoners are currently projected slightly higher than
budgeted levels.
Expenditures:
Total operating expenditures are slightly above the 50% budget target at 51.1%. Personnel cost
is 49.4% of budget, although overtime and workers compensation is trending 129% higher than
budget. Currently the overage for these two items is being offset by budgeted vacancies. Fuel
costs are budgeted at $1.4 million and are below the targeted range at 44.3% for the second
quarter. Expenditure items directly related to prisoner population are at 48.1% of budgeted
levels. Medical costs for prisoners are at 44.2% of annual budget.
4.FIRE PROTECTION (274) – Page 9
Revenues:
Revenue for the second quarter is 2.4% as compared to 2.4% for the same period last year.
Insurance premium tax revenue, which is 61.3% of the total revenue for this fund, is received
from the state in mid-October. The other major source of revenue for Fire Protection comes
from Ad Valorem taxes, billed in the third quarter.
Expenditures:
Total expenditures at the end of the second quarter are at 44.9% of budget. Personnel related
expenditures, which comprise 85.7% of the total budget are slightly below budget at 46.0%.
The portion of personnel expenditures related to overtime is 76.7% of the annual budget, due
to the need to cover 30 open positions. Previous year overtime was 32.9% of budget at the end
of second quarter during which there were 10 open positions. Total personnel expenditures
are expected to remain within budgeted levels.
Page 2 of 25
Augusta Georgia
Analysis of Operating Statements for
Major Fund Groups as of June 30, 2019
5. WATER AND SEWERAGE (506-514) – page 10
Revenues:
Revenues billed for services are at 47.5% of annual budget, or $43.4 million. During the same
period in 2018, the percentage was 45.9% or $39.7 million. Increases in work at Fort Gordon
represent 41.4% of the increase. Water revenue is seasonal and dependent upon weather
conditions, this past May was un-seasonally hot and dry which created additional water usage
and water generated revenue.
Expenditures:
Total expenditures are well within the targeted range of 50% at 40.1% of the annual budget,
compared to 36.6% of budget in previous year. Personnel cost is at 41.7% of annual budget.
No other major variances were noted.
Capital Projects:
As construction typically occurs over several years, fund balance appropriation is used to
account for funds not provided by current year operations. The sources of revenues to fund
capital projects and debt service is net income from operations. Capital projects can also be
funded through the issuance of revenue bonds. As of June 30, 2019, a total of $5.2 million
was spent on capital outlay and a total of $9.5 million was required for the debt service sinking
fund. For the period ended June 30, 2018 the amounts spent were $5.1 million in capital outlay
and $11.9 million in debt service sinking fund payments.
6. GARBAGE COLLECTION (542) – page 11
Revenues:
Garbage collection services are billed with ad valorem taxes in late third or early fourth quarter.
Expenditures:
Total expenditures are 41.1% of the annual budget. No major variances were noted.
Page 3 of 25
Augusta Georgia
Analysis of Operating Statements for
Major Fund Groups as of June 30, 2019
7. AUGUSTA REGIONAL AIRPORT (551) – Page 12
Revenues:
Revenues billed for services are 59.6% of annual budget, or $11.5 million. During the same
period in 2018, the percentage was 56.3% or $10.7 million. Passenger volume is seasonal, with
higher volumes in summer and during holidays and special events.
Expenditures:
Total expenditures, excluding depreciation and capital spending, are at 37.6% of the annual
budget. Personnel cost is at 49.7% of annual budget. Fuel and energy costs are at 41.2% of
annual budget. Capitalized capital expenditures for the period total $2.9 million. No major
variances were noted.
8. STORMWATER UTILITY (581) – Page 13
Revenues:
Revenues billed for services are 47.3% of annual budget or $6.7 million. During the same
period in 2018, the percentage was 51.1% or $6.9 million. Revenue amounts include accounts
receivable of $3.7 million for 2019 and $3.6 for 2018. Accounts Receivable as of June 30,
2019 and 2018, include $2.60 million and $2.61 million respectively that are over 60 days old
Expenditures:
Total expenditures are 34.8% of the annual budget. Personnel cost is at 47.4 % of annual
budget. Due to the seasonal nature of the maintenance expenditures, contract services are
currently at 28.4%. Historically approximately 60% to 65% of maintenance expenditures
occur in the 2nd and 3rd quarters of the year. No major variances were noted.
Page 4 of 25
Augusta Georgia
Analysis of Operating Statements for
Major Fund Groups as of June 30, 2019
Notes to the financial reports
Second Quarter indicators: The second quarter report is not the most accurate indication of
the actual performance of the government because revenue percentages tend to be skewed due
to billing property taxes during the third quarter. As a result, expenditure levels against budget
are used as key indicators to monitor financial position for the period.
Basis of Accounting: The attached financial reports are presented on the cash basis of
accounting which differs from the annual financial audit which is presented using the modified
accrual basis of accounting. The most significant difference between cash basis and modified
accrual basis of accounting is the recording of accrued expenditures and revenue. We have
determined that any potential benefit that may be derived from preparing the financial reports
on a modified accrual basis would be lost by the amount of resources that would be required
to prepare the financial reports on this basis.
Page 5 of 25
AUGUSTA GEORGIA
Statement of Revenues and Expenditures - Cash Basis
For the Periods ended 6/30/2019 and 6/30/2018
(unaudited)
GENERAL FUND
Budget Actual
% of
Budget Budget Actual
% of
Budget
Revenue
Taxes 58,991,280$ 21,822,067$ 36.99%56,377,290$ 21,339,714$ 37.85%
Licenses and Permits 1,671,880 807,831 48.32%1,623,860 815,198 50.20%
Intergovernmental Revenue 2,957,740 1,431,197 48.39%2,938,450 1,378,973 46.93%
Charges for Services 20,584,720 8,512,752 41.35%19,695,560 8,403,517 42.67%
Fines and Forfeitures 4,009,500 1,415,534 35.30%4,711,000 1,570,646 33.34%
Investment Income 1,300,650 959,696 73.79%475,650 641,419 134.85%
Contributions and Donations 27,000 13,629 50.48%47,000 34,981 74.43%
Miscellaneous Revenue 835,300 479,240 57.37%822,950 417,505 50.73%
Other Financing Sources
Property Sale 250,000 84,264 33.71%250,000 56,784 22.71%
Fund Balance Appropriation / Carryforward 338,060 - 0.00%409,760 - 0.00%
Total Revenue 90,966,130 35,526,210 39.05%87,351,520 34,658,737 39.68%
Expenditures
Personal Services and Employee Benefits 53,039,360 26,060,040 49.13%51,289,930 24,724,245 48.20%
Purchased/Contract Services 16,345,920 6,895,109 42.18%15,890,060 6,806,785 42.84%
Supplies 9,718,610 3,589,439 36.93%9,242,810 3,656,873 39.56%
Capital Outlay - - 0.00%113,000 10,241 9.06%
Interfund/Interdepartmental 1,915,500 821,991 42.91%1,630,820 787,120 48.27%
Other Costs 5,830,640 3,133,949 53.75%5,889,130 2,703,597 45.91%
Cost Reimbursement (65,410) (44,915) 68.67%(181,690) (166,109) 91.42%
Non-Departmental (38,990) - 0.00%84,840 - 0.00%
Total Expenditures 86,745,630 40,455,613 46.64%83,958,900 38,522,752 45.88%
Excess (deficiency) of revenues
over (under) expenditures from operations 4,220,500 (4,929,403) -116.80%3,392,620 (3,864,015) -113.89%
Other Financing Sources (uses)
Transfers in 7,976,210 3,988,105 50.00%7,951,950 3,943,255 49.59%
Transfers out 12,196,710 5,648,825 46.31%11,344,570 4,727,775 41.67%
Total other financing sources (uses)(4,220,500) (1,660,720) 39.35%(3,392,620) (784,520) 23.12%
Excess (deficiency) of revenues
over (under) expenditures -$ (6,590,123)$ -$ (4,648,535)$
June 30, 2018June 30, 2019
Page 6 of 25
AUGUSTA GEORGIA
Statement of Revenues and Expenditures - Cash Basis
For the Periods ended 6/30/2019 and 6/30/2018
(unaudited)
URBAN SERVICE DISTRICT
Budget Actual
% of
Budget Budget Actual
% of
Budget
Revenue
Taxes 9,751,230$ 2,924,457$ 29.99%9,645,450$ 2,852,164$ 29.57%
Investment Income 7,500 37,387 498.49%7,500 28,222 376.29%
Total Revenue 9,758,730 2,961,844 30.35%9,652,950 2,880,386 29.84%
Expenditures
Personal Services and Employee Benefits 10,050 2,313 23.01%10,140 4,053 39.97%
Interfund/Interdepartmental 11,240 5,620 50.00%11,650 5,825 50.00%
Non-Departmental 682,200 - 0.00%689,200 - 0.00%
Total Expenditures 703,490 7,933 1.13%710,990 9,878 1.39%
Excess (deficiency) of revenues
over (under) expenditures from operations 9,055,240 2,953,911 32.62%8,941,960 2,870,508 32.10%
Other Financing Sources (uses)
Transfers out 9,055,240 1,251,165 13.82%8,941,960 920,925 10.30%
Total other financing sources (uses)(9,055,240) (1,251,165) 13.82%(8,941,960) (920,925) 10.30%
Excess (deficiency) of revenues
over (under) expenditures -$ 1,702,746$ -$ 1,949,583$
June 30, 2018June 30, 2019
Page 7 of 25
AUGUSTA GEORGIA
Statement of Revenues and Expenditures - Cash Basis
For the Periods ended 6/30/2019 and 6/30/2018
(unaudited)
LAW ENFORCEMENT
Budget Actual
% of
Budget Budget Actual
% of
Budget
Revenue
Taxes 58,661,120$ 14,149,898$ 24.12%56,203,270$ 12,642,940$ 22.50%
Licenses and Permits 2,500 400 16.00%2,500 200 8.00%
Charges for Services 1,071,000 416,360 38.88%1,031,500 407,740 39.53%
Fines and Forfeitures 400,000 109,236 27.31%417,500 139,439 33.40%
Investment Income (85,000) (167,344) 196.88%(60,000) (97,613) 162.69%
Miscellaneous Revenue 270,000 3,297 1.22%10,000 3,335 33.35%
Other Financing Sources
Property Sales 100,000 8,274 8.27%325,400 288,719 88.73%
Fund Balance Appropriations - - 0.00%48,100 - 0.00%
Total Revenue 60,419,620 14,520,121 24.03%57,978,270 13,384,760 23.09%
Expenditures
Personal Services and Employee Benefits 43,636,080 21,521,030 49.32%43,655,540 20,445,534 46.83%
Purchased/Contract Services 1,146,980 611,734 53.33%1,154,150 525,471 45.53%
Supplies 10,250,090 4,745,025 46.29%9,622,790 4,727,482 49.13%
Capital Outlay 48,100 - 0.00%106,450 48,098 45.18%
Interfund/Interdepartmental 5,233,400 2,513,463 48.03%5,187,320 2,558,228 49.32%
Cost Reimbursement - - 0.00%(250,000) (91,121) 36.45%
Non-Departmental (2,715,280) - 0.00%(4,059,570) - 0.00%
Total Expenditures 57,599,370 29,391,252 51.03%55,416,680 28,213,692 50.91%
Excess (deficiency) of revenues
over (under) expenditures from operations 2,820,250 (14,871,131) -527.30%2,561,590 (14,828,932) -578.90%
Other Financing Sources (uses)
Transfers in 3,221,180 1,642,935 51.00%3,096,710 1,118,355 36.11%
Transfers out 6,041,430 3,020,715 50.00%5,658,300 2,804,775 49.57%
Total other financing sources (uses)(2,820,250) (1,377,780) 48.85%(2,561,590) (1,686,420) 65.83%
Excess (deficiency) of revenues
over (under) expenditures -$ (16,248,911)$ -$ (16,515,352)$
June 30, 2019 June 30, 2018
Page 8 of 25
AUGUSTA GEORGIA
Statement of Revenues and Expenditures - Cash Basis
For the Periods ended 6/30/2019 and 6/30/2018
(unaudited)
FIRE PROTECTION
Full Year
Budget
YTD
Actual
% of
Budget
Full Year
Budget
YTD
Actual
% of
Budget
Revenue
Taxes 22,125,700$ 84,798$ 0.38%21,803,470$ 108,191$ 0.50%
Intergovernmental Revenue 596,870 298,435 50.00%596,980 298,490 50.00%
Charges for Services 187,980 58,638 31.19%187,980 83,187 44.25%
Investment Income 100,000 119,492 119.49%25,000 69,701 278.80%
Contributions and Donations - - 0.00%- 1,900 0.00%
Miscellaneous Revenue - - 0.00%- 2,090 0.00%
Other Financing Sources
Capital Project Carry forward - - 0.00%156,000 - 0.00%
Fund Balance Appropriation 132,520 - 0.00%837,020 - 0.00%
Total Revenue 23,143,070 561,363 2.43%23,606,450 563,559 2.39%
Expenditures
Personal Services and Employee Benefits 25,008,260 11,504,193 46.00%23,524,130 11,089,490 47.14%
Purchased/Contract Services 941,840 424,715 45.09%904,260 306,303 33.87%
Supplies 1,670,580 558,829 33.45%1,706,720 644,132 37.74%
Capital Outlay 182,520 30,805 16.88%1,108,020 502,653 45.36%
Interfund/Interdepartmental 1,004,560 500,296 49.80%1,031,320 513,653 49.81%
Other Costs 35,000 35,000 100.00%130,280 47,775 36.67%
Non-Departmental 205,620 - 0.00%680,480 - 0.00%
Total Expenditures 29,048,380 13,053,838 44.94%29,085,210 13,104,006 45.05%
Excess (deficiency) of revenues
over (under) expenditures from operations (5,905,310) (12,492,475) 211.55%(5,478,760) (12,540,447) 228.89%
Other Financing Sources (uses)
Transfers in 6,278,500 500,000 7.96%5,778,500 500,000 8.65%
Transfers out 373,190 186,595 50.00%299,740 149,870 50.00%
Total other financing sources (uses)5,905,310 313,405 5.31%5,478,760 350,130 6.39%
Excess (deficiency) of revenues
over (under) expenditures -$ (12,179,070)$ -$ (12,190,317)$
June 30, 2019 June 30, 2018
Page 9 of 25
AUGUSTA GEORGIA
Statement of Revenues and Expenditures - Cash Basis
For the Periods ended 6/30/2019 and 6/30/2018
(unaudited)
WATER SEWERAGE
Budget Actual
% of
Budget Budget Actual
% of
Budget
Revenue
Intergovernmental Revenue 8,795,240$ 6,030,223$ 68.56%7,507,250$ 3,554,908$ 47.35%
Charges for Services 91,344,950 43,362,177 47.47%86,524,590 39,737,131 45.93%
Investment Income 65,570 33,402 50.94%4,617,630 139,378 3.02%
Contributions and Donations - - 0.00%- - 0.00%
Miscellaneous Revenue 421,920 416,892 98.81%358,870 407,640 113.59%
Other Financing Sources:
Property Sales 35,000 144 0.41%35,000 21,987 62.82%
Revenue Bond Proceeds 1,136,050 0.00%1,867,740 - 0.00%
Capital Project Carry forward 3,848,880 - 0.00%18,193,050 - 0.00%
Total Revenue 105,647,610 49,842,838 47.18%119,104,130 43,861,044 36.83%
Expenditures
Personal Services and Employee Benefits 21,634,300 9,014,073 41.67%20,887,930 8,653,762 41.43%
Purchased/Contract Services 22,500,460 5,593,170 24.86%23,520,920 5,649,470 24.02%
Supplies 12,036,160 4,717,797 39.20%11,988,190 3,964,280 33.07%
Interfund/Interdepartmental 11,156,150 5,582,713 50.04%10,820,800 5,452,494 50.39%
Depreciation/Amortization 22,327,410 9,500,000 42.55%30,488,210 9,264,024 30.39%
Other Costs 1,261,500 664,474 52.67%1,325,160 621,782 46.92%
Debt Service 14,400,000 7,199,675 50.00%19,800,000 9,892,215 49.96%
Total Expenditures 105,315,980 42,271,902 40.14%118,831,210 43,498,027 36.60%
Excess (deficiency) of revenues
over (under) expenditures from operations 331,630 7,570,936 2282.95%272,920 363,017 133.01%
Other Financing Sources (uses)
Transfers in - - 0.00%- - 0.00%
Transfers out 331,630 165,815 50.00%272,920 136,460 50.00%
Total other financing sources (uses)(331,630) (165,815) 50.00%(272,920) (136,460) 50.00%
Excess (deficiency) of revenues
over (under) expenditures -$ 7,405,121$ -$ 226,557$
June 30, 2018June 30, 2019
Page 10 of 25
AUGUSTA GEORGIA
Statement of Revenues and Expenditures - Cash Basis
For the Periods ended 6/30/2019 and 6/30/2018
(unaudited)
GARBAGE COLLECTION
Budget Actual % of Budget Budget Actual % of Budget
Revenue
Taxes -$ -$ 0.00%-$ -$ 0.00%
Charges for Services 19,902,500 - 0.00%19,915,840 - 0.00%
Investment Income 45,000 91,341 202.98%26,710 53,280 199.48%
Miscellaneous Revenue - - 0.00%- 167 0.00%
Capital Project Carry forward 166,250 - 0.00%- - 0.00%
Total Revenue 20,113,750 91,341 0.45%19,942,550 53,447 0.27%
Expenditures
Personal Services and Employee Benefits 1,652,730 599,300 36.26%1,133,820 557,034 49.13%
Purchased/Contract Services 15,445,430 6,128,988 39.68%15,295,460 6,543,989 42.78%
Supplies 1,488,720 601,960 40.43%1,903,790 847,164 44.50%
Capital Outlay 166,250 281,875 169.55%- 59,108 0.00%
Interfund/Interdepartmental 1,740,560 870,436 50.01%1,743,140 871,840 50.02%
Depreciation/Amortization 487,410 265,860 54.55%454,600 247,962 54.55%
Other Costs 230,000 41,928 18.23%467,390 57,085 12.21%
Non-Departmental (290) - 0.00%- - 0.00%
Total Expenditures 21,210,810 8,790,347 41.44%20,998,200 9,184,182 43.74%
Excess (deficiency) of revenues
over (under) expenditures from operations (1,097,060) (8,699,006) 792.94%(1,055,650) (9,130,735) 864.94%
Other Financing Sources (uses)
Transfers in 1,114,630 - 0.00%1,067,130 31,250 2.93%
Transfers out 17,570 8,785 50.00%11,480 5,740 50.00%
Total other financing sources (uses)1,097,060 (8,785) -0.80%1,055,650 25,510 2.42%
Excess (deficiency) of revenues
over (under) expenditures -$ (8,707,791)$ -$ (9,105,225)$
June 30, 2019 June 30, 2018
Page 11 of 25
AUGUSTA GEORGIA
Statement of Revenues and Expenditures - Cash Basis
For the Periods ended 6/30/2019 and 6/30/2018
(unaudited)
AUGUSTA REGIONAL AIRPORT
Budget Actual
% of
Budget Budget Actual
% of
Budget
Revenue
Intergovernmental Revenue 25,344,930$ 1,498,810$ 5.91%35,237,550$ 5,864,525$ 16.64%
Charges for Services 19,272,310 11,479,730 59.57%18,986,660 10,679,098 56.25%
Investment Income 45,500 267,479 587.87%46,600 (59,405) -127.48%
Contributions and Donations 273,000 - 0.00%- - 0.00%
Miscellaneous Revenue - 16,052 0.00%- 1,300 0.00%
Other Financing Sources
Property Sales 25,000 24,861 99.44%25,000 17,468 69.87%
Fund Balance Appropriations 12,794,570 - 0.00%14,704,490 - 0.00%
Total Revenue 57,755,310 13,286,932 23.01%69,000,300 16,502,986 23.92%
Expenditures
Personal Services and Employee Benefits 6,495,700 3,228,233 49.70%6,507,320 3,233,084 49.68%
Purchased/Contract Services 3,861,050 993,650 25.74%3,503,520 983,986 28.09%
Supplies 4,134,500 2,061,028 49.85%4,251,650 2,224,511 52.32%
Capital Outlay 37,239,980 6,331 0.02%49,198,920 8,262 0.02%
Interfund/Interdepartmental 416,250 208,511 50.09%412,700 206,350 50.00%
Depreciation/Amortization 3,145,820 1,572,910 50.00%3,145,820 1,572,910 50.00%
Debt Service 876,250 202,637 23.13%875,500 196,459 22.44%
Non-Departmental 1,481,670 - 0.00%881,340 - 0.00%
Total Expenditures 57,651,220 8,273,300 14.35%68,776,770 8,425,562 12.25%
Excess (deficiency) of revenues
over (under) expenditures from operations 104,090 5,013,632 4816.63%223,530 8,077,424 3613.57%
Other Financing Sources (uses)
Transfers in 150,000 - 0.00%- - 0.00%
Transfers out 254,090 40,095 15.78%223,530 32,765 14.66%
Total other financing sources (uses)(104,090) (40,095) 38.52%(223,530) (32,765) 14.66%
Excess (deficiency) of revenues
over (under) expenditures -$ 4,973,537$ -$ 8,044,659$
June 30, 2019 June 30, 2018
Page 12 of 25
AUGUSTA GEORGIA
Statement of Revenues and Expenditures - Cash Basis
For the Periods ended 6/30/2019 and 6/30/2018
(unaudited)
STORMWATER UTILITY
Budget Actual
% of
Budget Budget Actual
% of
Budget
Revenue
Charges for Services 14,196,920$ 6,707,652$ 47.25%13,466,540$ 6,884,599$ 51.12%
Investment Income - (14,418) 0.00%- (8,410) 0.00%
Other Financing Sources:
Encumbrance Carry forward 1,791,870 - 0.00%2,694,400 - 0.00%
Capital Project Carry forward - - 0.00%500,000 - 0.00%
Total Revenue 15,988,790 6,693,234 41.86%16,660,940 6,876,189 41.27%
Expenditures
Personal Services and Employee Benefits 4,287,740 2,034,123 47.44%4,025,980 1,916,232 47.60%
Purchased/Contract Services 7,443,870 2,115,572 28.42%7,930,310 2,226,705 28.08%
Supplies 533,370 116,569 21.86%295,290 112,596 38.13%
Capital Outlay 102,370 9,240 9.03%634,210 80,439 12.68%
Interfund/Interdepartmental 2,385,020 1,165,216 48.86%2,590,610 1,229,845 47.47%
Depreciation/Amortization 242,700 121,350 50.00%115,400 62,946 54.55%
Other Costs 763,240 3,466 0.45%763,240 (6,892) -0.90%
Non-Departmental (1,020) - 0.00%- 28,516 0.00%
Total Expenditures 15,757,290 5,565,536 35.32%16,355,040 5,650,387 34.55%
Excess (deficiency) of revenues
over (under) expenditures from operations 231,500 1,127,698 487.13%305,900 1,225,802 400.72%
Other Financing Sources (uses)
Transfers out 231,500 29,790 12.87%305,900 57,215 18.70%
Total other financing sources (uses)(231,500) (29,790) 12.87%(305,900) (57,215) 18.70%
Excess (deficiency) of revenues
over (under) expenditures -$ 1,097,908$ -$ 1,168,587$
June 30, 2019 June 30, 2018
Page 13 of 25
Augusta Georgia
Sales Tax Receipts
as of June 30, 2019
Month Total
Actual 1/1/19 to
6/30/19 2019 Budget
YTD %
Change
from Prior
Year
% of
Budget
collected
Budgeted
Collection %
General Fund 646,101.76 4,153,002.99 7,435,130.00 7.01%55.86%50.00%
Law Enforcement 2,045,988.90 13,151,176.15 24,984,650.00 7.01%52.64%50.00%
Urban 449,663.12 2,893,243.59 5,268,420.00 7.01%54.92%50.00%
3,261,393.59 20,872,645.30 37,200,000.00 6.37%56.11%50.00%
CSRA Region 6,141,381.86 38,869,095.22 72,825,900.00 53.37%50.00%
Augusta
Revenue Generated 2,906,318.52 18,751,655.35
Revenue Received 315,953.01 1,999,681.45 3,400,000.00 58.81%50.00%
TAVT - LOST portion 284,853.21 1,279,059.41 2,021,000.00
TAVT - SPLOST portion 296,877.63 1,315,740.23 2,068,000.00
TAVT 581,730.84 2,594,799.64 4,089,000.00 13.28%63.46%50.00%
June 30, 2019 June 30, 2018 $ Change % Change
LOST 3,141,753.77 3,090,230.65 51,523.12 1.64%
SPLOST 3,261,393.59 3,215,381.18 46,012.41 1.41%
TAVT 581,730.84 387,128.62 194,602.22 33.45%
June 30, 2019 June 30, 2018 $ Change % Change
LOST 20,197,422.73 18,781,968.79 1,415,453.94 7.01%
SPLOST 20,872,645.30 19,544,011.35 1,328,633.95 6.37%
TAVT 2,594,799.64 2,250,147.43 344,652.21 13.28%
LOST + TAVT 22,792,222.37 21,032,116.22 1,760,106.15 7.72%
Year To Date
LOST
SPLOST
T - SPLOST
Title Ad Valorem Tax
Comparative Revenue Collections
For The Month Ended
Page 14 of 25
Augusta Georgia
Sales Tax Revenue - LOST
2015 to 2018
January February March April May June July August September October November December
2019 3,048,326 3,045,332 3,312,990 4,263,741 3,385,280 3,141,754 ------
2018 2,717,479 2,622,349 3,432,190 3,924,368 2,995,352 3,090,231 3,082,912 2,999,331 3,016,864 3,264,989 3,189,311 3,672,612
2017 2,581,039 2,537,261 2,891,721 3,486,056 2,822,346 2,961,488 2,955,309 2,785,253 2,904,388 2,722,862 2,801,072 3,605,914
2016 2,510,586 2,695,933 2,935,915 3,490,702 2,718,885 2,792,342 2,730,288 2,659,557 2,810,389 2,794,589 2,717,142 3,380,807
2015 2,695,098 2,820,061 3,019,623 3,495,182 2,818,411 2,838,234 2,888,218 2,850,127 2,842,259 2,721,851 2,682,368 1,138,784
Average 2,626,050 2,668,901 3,069,862 3,599,077 2,838,748 2,920,574 2,914,182 2,823,567 2,893,475 2,876,073 2,847,473 2,949,529
2.00
2.50
3.00
3.50
4.00
4.50
Ta
x
R
e
v
e
n
u
e
Mil
l
i
o
n
s
December 2015 amount was reduced by the
refund to StandardAero of $2,246,693.43
Page 15 of 25
Augusta Georgia
Sales Tax Revenues - LOST
2019 and 2018
2.00
2.25
2.50
2.75
3.00
3.25
3.50
3.75
4.00
4.25
4.50
January February March April May June July August September October November December
Mi
l
l
i
o
n
s
2019
2018
Page 16 of 25
Augusta Georgia
Report of Projects funded through
Special Purpose Local Option Sales Tax (SPLOST)
Year Approved: 1992
unaudited
Current
Prior Year Balance
SPLOST Original Cost Current Cost Years' Cost Encumbrances Total Project
Phase Projects Estimate Estimate Cost as of 6/30/19 as of 6/30/19 Cost Budget
Phase II Rock Creek / Warren Lake Restoration $ - $ 1,245,608 $ 1,254,162 -$ $ - $ 1,254,162 $ -
Phase II Wayfinding Signage Program $ - $ 1,200,000 $ 1,200,000 - - $ 1,200,000 -
Phase II 3rd Level Canal cleaning 700,000 588,420 588,420 - $ 588,420 -
Total Construction in Progress $ 700,000 $ 3,034,028 $ 3,042,582 $ - $ - $ 3,042,582 $ -
Fund Balance 12/31/18 81,755
Current expenditures and project budgets -
Available for project costs 81,755
Construction in Progress
Page 17 of 25
Augusta Georgia
Report of Projects funded through
Special Purpose Local Option Sales Tax (SPLOST)
Year Approved: 1996
unaudited
Current
Prior Year Balance
SPLOST Original Cost Current Cost Years' Cost Encumbrances Total Project
Phase Projects Estimate Estimate 2018 Cost as of 6/30/2019 as of 6/30/2019 Cost Budget
Phase III Belair Road improvement $ 2,361,000 $ 2,361,000 $1,863,653 $ 2,496,061 $ (437,144) $ 199,958 $ 2,258,875 $ 102,125
Phase III SR 4/15th @cr 2207(Central Ave) - 117,434 - 32,233 - - 32,233 85,201
Phase III Old Savannah Road/ Twigg Street 2,060,000 6,182,450 4,093,808 5,570,855 253,000 359,369 6,183,223 (773)
Phase III Bobby Jones Expressway 165,000 115,461 - 115,461 - - 115,461 (0)
Phase III Wrightsboro Road 1,984,000 3,072,151 - 2,993,598 - - 2,993,598 78,554
Phase III Marvin Griffin Road 1,375,600 4,882,034 1,323,653 3,086,449 104,446 166,716 3,357,611 1,274,424
Phase III Wilkerson Garden - 697,555 - 497,092 - 55,480 552,572 144,983
Phase III Kimberly Clark Industrial Park 2,215,000 2,215,633 375,882 2,165,219 12,292 - 2,177,511 38,122
Phase III Windsor Spring Rd Sec IV - 3,880,813 934,804 2,542,286 - - 2,542,286 1,338,527
Phase III Windsor Spring Rd Sec V - 1,854,298 1,437 1,854,745 - - 1,854,745 (447)
Phase III Dover-Lyman Project - 2,000,016 795,194 1,801,137 - - 1,801,137 198,879
Phase III Broad Street Sanitary Sewer - 240,447 - 144,004 - - 144,004 96,443
Phase III 6th Street handicap ramp 517,347 611,966 - 611,966 - - 611,966 0
Phase III Hyde Park Drainage Improvements - 1,207,619 - 1,206,516 - - 1,206,516 1,103
Phase III Paving - Pats lane Projects - 167,200 - 146,881 - 20,284 167,165 35
Phase III Frontage Road Resurfacing - 229,335 - 229,335 - - 229,335 -
Total Construction in Progress $ 10,677,947 $ 30,088,694 $9,388,430 $ 25,493,837 $ (67,406) $ 801,806 $ 26,228,237 $ 3,357,175
Fund Balance 12/31/18 3,979,167
Current expenditures and project budgets 3,891,575
Available for project costs 87,592
Construction in Progress
Page 18 of 25
Augusta Georgia
Report of Projects funded through
Special Purpose Local Option Sales Tax (SPLOST)
Year Approved: 2001
unaudited
Current
Prior Year Balance
SPLOST Original Cost Current Cost Years' Cost Encumbrances Total Project
Phase Projects Estimate Estimate Cost as of 6/30/19 as of 6/30/19 Cost Budget
Phase IV JLEC reroofing and improvements $ 395,500 $ 413,347 $ 204,666 $ - $ - $ 204,666 $ 208,681
Phase IV JLEC improvements 565,000 977,681 626,532 - - 626,532 351,149
Phase IV Miscellaneous grading & drainage 4,650,000 3,902,934 3,902,934 - - 3,902,934 -
Phase IV Resurfacing County Forces 5,975,000 1,543,542 1,543,542 - - 1,543,542 -
Phase IV Resurfacing 8,500,000 9,168,776 9,168,776 - - 9,168,776 -
Phase IV Rail Road crossing improvement 750,000 101,238 101,238 - - 101,238 -
Phase IV Downtown traffic signal & street light- upgrades-A
(Broad Street Area) 2,656,200 3,358,969 3,333,153 - - 3,333,153 25,816
Phase IV Downtown traffic signal & street light upgrades-B
(Telfair Street Area) 1,469,000 1,268,056 1,268,056 - - 1,268,056 -
Phase IV Wrightsboro Road Widening Phase I 3,143,700 1,730,977 1,331,932 - - 1,331,932 399,045
Phase IV Springfield Village 200,000 200,000 200,000 - - 200,000 -
Phase IV Paving various dirt roads 1,000,000 346,883 346,883 - - 346,883 -
Phase IV East Boundary Street & drainage improvements 1,318,700 171,413 171,413 - - 171,413 -
Phase IV Wrightsboro Road improvements 1,500,000 1,514,968 1,514,968 10,766 - 1,525,734 (10,766)
Phase IV Walton Way Extension / Davis Road 350,000 1,208,854 1,082,892 - - 1,082,892 125,962
Phase IV Windsor Spring Road Section IV 1,250,000 1,469,258 1,469,258 - - 1,469,258 0
Phase IV Windsor Spring Rd Section V(SR88 Hepzibah - 7,484 7,484 - - 7,484 -
Phase IV St. Sebastian Way/Greene St/ 15th Street - 615,600 - - - - 615,600
Phase IV Berkmans Road Utitites Relocation - 767,500 - - 767,500 767,500 -
Phase IV Recapture - Utilities Projects - 669,571 - - - - 669,571
Phase IV Traffic improvement 621,500 839,626 839,626 - - 839,626 -
Phase IV ANIC/Hopkins Street Improvements 2,000,000 1,333,550 1,074,423 - - 1,074,423 259,127 Phase IV Windsor Spring Road Section IV (Willis Foreman 678,000 1,859,415 1,859,413 - - 1,859,413 2
Phase IV DDA - 859,248 791,157 - - 791,157 68,091
Phase IV St Sebastian Way/Greene St - 722,700 208,853 - - 208,853 513,847
Phase IV Lake Aumond Dam Improvements - 121,204 108,221 - - 108,221 12,983
Phase IV Belair Hills Estate 7,147,174 7,147,174 - - 7,147,174 (0)
Phase IV Windsor Spring Rd Section V(SR88 Hepzibah - 1,102,789 1,093,365 - - 1,093,365 9,424
Phase IV Augusta Museum of History - 1,135,500 1,133,616 - - 1,133,616 1,884
Phase IV Willis Foreman Road Bridge Study - 155,773 155,773 - - 155,773 -
Phase IV Willis Foreman Road Bridge - 1,558,209 1,558,209 - - 1,558,209 -
Phase IV Paving Various Roads - Phase X - 1,979,567 1,979,567 - - 1,979,567 -
Phase IV Augusta Levee Certification - 1,140,518 1,064,622 - - 1,064,622 75,896
Phase IV Rocky Creek Drainage Project - 3,857,295 873,450 - - 873,450 2,983,845
Phase IV Bus Barn - 4,397,356 4,397,357 - - 4,397,357 (1)
Phase IV Industry Infrastructure - 822,627 785,408 - - 785,408 37,219
Phase IV On Call Construction Services 100,271 271,162 271,162 - - 271,162 (0)
Phase IV Dover Lyman - 2,396,370 2,396,370 - - 2,396,370 -
Phase IV On Call Appraisal Services 120,000 117,164 117,164 - - 117,164 -
Phase IV Wrightsboro Road Drainage - 806,300 806,242 - - 806,242 58
Phase IV East Augusta - Marion Homes - 1,781,600 - 380,879 1,400,718 1,781,597 3
Phase IV Marvin Griffin Road - 952,600 317,626 13,075 - 330,701 621,899
Phase IV Resurfacing Various Roads - 2,000,000 - - - - 2,000,000
Phase IV Traffic improvements - 500,000 - - - - 500,000
Phase IV Tree Removal, Pruning & Repalcements - 241,650 - - - - 241,650
Phase IV Frontage Road - 809,284 809,284 - - 809,284 -
Total Construction in Progress $ 37,242,871 $ 68,345,732 $ 56,061,807 $ 404,721 $ 2,168,218 $ 58,634,746 $ 9,710,986
Fund Balance 12/31/18 15,927,490
Current expenditures and project budgets 12,283,925
Available for project costs 3,643,565
Construction in Progress
Page 19 of 25
Augusta Georgia
Report of Projects funded through
Special Purpose Local Option Sales Tax (SPLOST)
Year Approved: 2006
unaudited Current
Prior Year Balance
SPLOST Original Cost Current Cost Years' Cost Encumbrances Total Project
Phase Projects Estimate Estimate Cost as of 6/30/19 as of 6/30/19 Cost Budget
Phase V Exhibit Hall $ 20,000,000 $ 29,708,450 $ 29,116,263 $ 336,052 $ 25,360 $ 29,477,674 $ 230,776
Phase V Redundant Fiber Ring 1,000,000 947,254 924,503 - - 924,503 22,751
Phase V Digital Othophotography 286,480 445,504 443,853 - - 443,853 1,651
Phase V Wireless Access Point 200,000 202,079 201,097 - - 201,097 982
Phase V Software Application Consolidation 1,000,000 377,850 - - 377,850 622,150
Phase V Disaster Recovery Plan 400,000 412,146 404,664 - - 404,664 7,482
Phase V Flood Land Acquisition 500,000 1,960,000 1,957,882 - - 1,957,882 2,118
Phase V Wrightsboro Road Project 4,000,000 6,000,000 892,235 700,955 4,594,411 6,187,601 (187,601)
Phase V Marks Church Road Improvement 2,500,000 3,800,000 1,861,987 114,020 1,686,010 3,662,017 137,983
Phase V D'Antignac Street Flood Avoidance 1,000,000 4,837,815 4,835,602 - - 4,835,602 2,213
Phase V Augusta Soccer Park 180,000 180,077 165,629 - - 165,629 14,448
Phase V Apple Valley Park 315,000 300,554 300,554 - - 300,554 -
Phase V WT Johnson Park 67,500 63,636 63,636 - - 63,636 -
Phase V MM Scott Park 270,000 233,923 233,923 - - 233,923 -
Phase V Valley Park 22,500 22,541 13,345 - - 13,345 9,196
Phase V Land Acquisition 180,000 230,194 230,194 - - 230,194 -
Phase V Dyess Park 63,000 63,007 33,229 - - 33,229 29,778
Phase V Brookfield Park 45,000 41,294 41,294 - - 41,294 -
Phase V Lake Olmstead Park 207,000 205,849 205,849 - - 205,849 -
Phase V Blythe Park 180,000 223,000 214,848 - - 214,848 8,152
Phase V Meadowbrook Park 108,000 91,528 91,528 - - 91,528 0
Phase V Administration - Recreation 500,000 643,572 643,572 - - 643,572 -
Phase V Old Government House 45,000 40,700 40,700 - - 40,700 -
Phase V Carrie Mays Park - CNG Remediation - 342,400 342,400 - - 342,400 -
Phase V Doughty Park 27,000 16,430 16,430 - - 16,430 0
Phase V Fleming Park 67,500 62,882 62,882 - - 62,882 -
Phase V Hickman Park 27,000 4,240 4,240 - - 4,240 -
Phase V Aquatics Center 90,000 86,574 86,574 - - 86,574 -
Phase V Boykin Road Park 27,000 27,000 - - - - 27,000
Phase V Eisenhower Park 45,000 44,405 44,405 - - 44,405 -
Phase V Warren Road Park 31,500 29,976 29,976 - - 29,976 -
Phase V Brigham Park Tennis Courts - 15,407 15,407 - - 15,407 -
Phase V Recreation recapture - 140,975 - - - - 140,975
Phase V Lucy Craft Laney Museum 200,000 203,036 184,734 - - 184,734 18,302
Phase V
Recreation, Historic, Cultural and Other
Buildings 400,000 405,010 200,298 - - 200,298 204,712
$ 32,984,480 $ 54,813,058 $ 44,281,582 $ 1,151,026 $ 6,305,781 $ 51,738,389 $ 3,074,669
Fund Balance 12/31/18 11,306,013
Current expenditures and project budgets 10,531,476
Available for project costs 774,537
Construction in Progress
Page 20 of 25
Augusta Georgia
Report of Projects funded through
Special Purpose Local Option Sales Tax (SPLOST)
Year Approved: 2009
unaudited
Current
Prior Year Balance
SPLOST Original Cost Current Cost Years Cost Encumbrances Total Project
Phase Projects Estimate Estimate Costs as of 6/30/19 as of 6/30/19 Cost Budget
Phase VI Webster Detention Center - Phase IIA $ 18,000,000 $ 17,230,000 17,227,817$ -$ -$ 17,227,817$ 2,183$ Phase VI Boathouse Community Facility 450,000 450,000 437,464 - - 437,464 12,536
Phase VI Lake Olmstead Casino 500,000 500,000 118,775 - - 118,775 381,225
Phase VI Lake Olmstead BBQ Pit 100,000 100,000 51,381 - - 51,381 48,619
Phase VI Butler Creek Park 500,000 800,000 854,692 - - 854,692 (54,692)
Phase VI Baurle Boat Ramp 55,000 55,000 44,977 - - 44,977 10,023
Phase VI Bush Field 8,500,000 8,500,000 7,086,414 8,471 59,795 7,154,680 1,345,320
Phase VI Daniel Field 2,000,000 2,000,000 2,000,000 - - 2,000,000 -
Phase VI Program Administration 2,000,000 2,000,000 1,209,968 - - 1,209,968 790,032 Phase VI Grading and Drainage Projects 3,600,000 3,600,000 3,540,825 38,044 150,286 3,729,155 (129,155) Phase VI Marvin Griffin Road 4,000,000 5,861,700 2,312,262 783,774 2,741,920 5,837,956 23,744
Phase VI East Augusta St. & Drainage Imp.3,200,000 3,900,000 3,900,554 - - 3,900,554 (554)
Phase VI Berckman Rd. Realignment 400,000 425,000 415,596 - - 415,596 9,404
Phase VI Old McDuffie Rd.672,000 672,000 8,249 - - 8,249 663,752
Phase VI Hyde Park St. & Drg Imp.1,600,000 4,500,000 4,498,799 - - 4,498,799 1,201
Phase VI Westside Dr. Drg. Imp.480,000 480,000 - - - - 480,000
Phase VI Marks Church Road over Raes Creek 800,000 800,000 - - 662,103 662,103 137,897 Phase VI North Leg over CSX Railroad 800,000 800,000 - - - - 800,000 Phase VI Berckman Rd. over Raes Creek 800,000 800,000 380,626 4,088 5,908 390,622 409,378
Phase VI Scotts Way over Raes Creek 800,000 800,000 - - - - 800,000
Phase VI Old Waynesboro Rd. over Spirit Creek 800,000 800,000 801,675 - - 801,675 (1,675)
Phase VI 7th Street over Augusta Canal 800,000 800,000 - - - - 800,000
Phase VI Storm water Utility Implementation Program 2,800,000 2,800,000 2,813,801 - - 2,813,801 (13,801)
Phase VI On-Call Emergency Design Services 108,000 - - - - - -
Phase VI On-Call Emergency Appraisal Services 40,000 26,602 26,602 - - 26,602 - Phase VI On-Call Emergency Construction Services 800,000 800,000 598,056 - 166,010 764,066 35,934 Phase VI Traffic Sign Upgrade Program 240,000 196,179 196,179 - - 196,179 (0)
Phase VI Lake Olmstead Dredging 3,200,000 3,200,000 - - - - 3,200,000
Phase VI Hyde Park (Martin Luther King Drive)1,000,000 2,400,000 2,411,524 - - 2,411,524 (11,524)
Phase VI Rocky Creek Drainage Plan 2,800,000 2,800,000 1,061,296 - 588,722 1,650,018 1,149,982
Phase VI Suburban Forces-Resurfacing 2,400,000 1,307,959 1,307,959 - - 1,307,959 (0)
Phase VI Tree Removal, Pruning and Replacement 800,000 1,088,062 1,088,062 - - 1,088,062 -
Phase VI Sidewalks-Rehab-Replacement 800,000 578,376 578,376 - - 578,376 0
Phase VI Curb Cuts and Sidewalks 400,000 650,000 653,434 - - 653,434 (3,434) Phase VI Resurfacing - Contracts 2,400,000 2,150,000 1,294,349 51,917 109,505 1,455,771 694,229
Phase VI General Bridge Rehab and Maintenance 2,400,000 4,300,000 3,532,490 673,678 21,881 4,228,049 71,951
Phase VI
Walton Way Signal Phase 2 and Streetlight
Upgrade 640,000 640,000 132,343 73,250 - 205,593 434,407
Phase VI Gordon Highway Lighting Upgrade 1,200,000 1,025,000 - 1,025,000 - 1,025,000 -
Phase VI Reynolds Street Signal Improvements 460,000 108,771 108,771 - - 108,771 (0)
Phase VI Signal Upgrades 1,000,000 - - - - - -
Phase VI Intersection Safety and Operational Initiative 2,040,000 733,076 733,076 - - 733,076 (0)
Phase VI Woodbine Road Improvement 1,200,000 - - - - - -
Phase VI
Dover-Lyman Street & Drainage
Improvement 1,600,000 1,600,000 - - - - 1,600,000
Phase VI I-20 Eastbound Riverwatch Ramp 1,100,000 595,301 264,282 - - 264,282 331,019 Phase VI 15th Street Pedestrian Improvements 800,000 800,000 750,564 - - 750,564 49,436 Phase VI Resurfacing various roads - 1,300,000 - - - - 1,300,000
Construction in Progress
Page 21 of 25
Augusta Georgia
Report of Projects funded through
Special Purpose Local Option Sales Tax (SPLOST)
Year Approved: 2009
unaudited
Current
Prior Year Balance
SPLOST Original Cost Current Cost Years Cost Encumbrances Total Project
Phase Projects Estimate Estimate Costs as of 6/30/19 as of 6/30/19 Cost Budget
Phase VI Sidewalks-Rehab-Replacement - 500,000 - - - - 500,000
Phase VI Wilkinsin Garden Area (Hyde Park)- 2,500,000 - - - - 2,500,000 Phase VI Willis Forman Road Improvements - 1,450,000 - - - - 1,450,000
Phase VI Intersection Safety and Upgrades - 500,000 - - - - 500,000
Phase VI Street lighting upgrades - 750,000 - - - - 750,000
Phase VI Tree Removal, Pruning and Replacement - 220,900 - - - - 220,900
Phase VI Administration - Engineering 10,770,000 8,216,402 8,216,402 - - 8,216,402 0
Phase VI Garden City Beautification Project 500,000 500,000 252,986 - 7,797 260,783 239,217
Phase VI Emergency Fleet Replacement - (fire) 9,500,000 9,500,000 9,500,000 - - 9,500,000 -
Phase VI Training Center Infrastructure 2,000,000 2,000,000 9,055 - - 9,055 1,990,945 Phase VI Public Safety Vehicles 7,500,000 7,500,000 7,784,825 - - 7,784,825 (284,825) Phase VI Library - Main Branch 1,000,000 1,000,000 994,132 (28,241) 4,902 970,794 29,206
Phase VI Library - Maxwell Branch 900,000 900,000 388,062 481,890 - 869,951 30,049
Phase VI Library - Friedman Branch 600,000 600,000 530,798 - - 530,798 69,202
Phase VI
Historic Augusta - Wilson & Larmar Historic
Sites 125,000 125,000 113,687 - - 113,687 11,313
Phase VI
The Augusta Theatre District Project - Miller
Theatre 6,000,000 6,000,000 5,142,856 - - 5,142,856 857,144
Phase VI
Pendleton King Park Connectivity
Improvements 200,000 200,000 200,000 - - 200,000 0
Phase VI Lucy Craft Laney Museum 600,000 600,000 - - - - 600,000
Phase VI Augusta Museum of History 600,000 600,000 599,926 - - 599,926 74
Phase VI Jessye Norman School of the Arts 95,000 95,000 95,000 - - 95,000 - Phase VI Imperial Theater 1,000,000 1,000,000 1,000,000 - - 1,000,000 -
Phase VI
Boys & Girls Club - EW Hegler Club
Renovations 500,000 500,000 500,000 - - 500,000 -
Phase VI Augusta Urban Ministries 175,000 175,000 - - - - 175,000
Phase VI
Downtown Infrastructure - Downtown
Development Authority 1,200,000 1,200,000 1,065,559 - - 1,065,559 134,441
Phase VI Industrial Infrastructure - RDA 1,200,000 1,200,000 986,940 213,087 - 1,200,027 (27)
Phase VI
Canal Improvements - Augusta Canal
Authority 4,170,000 4,170,000 4,170,000 - - 4,170,000 -
Phase VI Municipal Building Renovations 18,000,000 32,635,850 32,635,850 - - 32,635,850 0
Phase VI Municipal Building Renovation - IT Building 7,000,000 6,960,025 6,960,006 - - 6,960,006 19
Municipal Building Campus 1,114,315 164,269 186,677 350,946 763,369
Phase VI Green Space - CSRA Land Trust 500,000 500,000 36,177 6,037 15,158 57,372 442,628
Phase VI Capital Equipment - Recreation 150,000 185,000 182,562 - - 182,562 2,438 Phase VI Existing Structures Improvements 895,000 490,000 488,957 - - 488,957 1,043
Phase VI Augusta Common 100,000 140,000 104,700 - - 104,700 35,300
Phase VI Dyess Park 800,000 297,000 125,984 - 2,000 127,984 169,016
Phase VI May Park 150,000 150,000 148,620 - - 148,620 1,380
Phase VI Old Government House 200,000 200,000 33,389 698 - 34,087 165,913
Phase VI Elliot Park 100,000 100,000 50,132 - - 50,132 49,869
Phase VI Fleming Park 250,000 620,000 617,232 - - 617,232 2,768
Phase VI Fleming Tennis Center 600,000 250,000 41,718 - - 41,718 208,282 Phase VI Augusta Soccer Complex 150,000 150,000 23,980 - 13,289 37,269 112,731 Phase VI Diamond Lakes Regional Park 1,350,000 1,350,000 1,270,514 20,747 34,759 1,326,021 23,979
Phase VI Mc Duffie Woods Park 200,000 200,000 25,481 - - 25,481 174,519
Phase VI Augusta Golf Course 300,000 300,000 170,846 1,566 34,508 206,920 93,080
Phase VI H.H. Brigham Park 250,000 775,000 747,067 - - 747,067 27,933
Page 22 of 25
Augusta Georgia
Report of Projects funded through
Special Purpose Local Option Sales Tax (SPLOST)
Year Approved: 2009
unaudited
Current
Prior Year Balance
SPLOST Original Cost Current Cost Years Cost Encumbrances Total Project
Phase Projects Estimate Estimate Costs as of 6/30/19 as of 6/30/19 Cost Budget
Phase VI Valley Park 250,000 250,000 288,254 - - 288,254 (38,254)
Phase VI Wood Park 50,000 50,000 - - - - 50,000 Phase VI Brookfield Park 100,000 100,000 35,884 10,672 - 46,556 53,444
Phase VI Eisenhower Park 100,000 100,000 44,080 - - 44,080 55,920
Phase VI Warren Road Park 150,000 150,000 150,257 - - 150,257 (257)
Phase VI Blythe Community Center 500,000 500,000 249,108 - - 249,108 250,892
Phase VI Jamestown Community Center 200,000 200,000 202,478 - - 202,478 (2,478)
Phase VI Augusta Marina 50,000 50,000 50,708 - - 50,708 (708)
Phase VI 4-H Camp 50,000 50,000 23,782 - - 23,782 26,218
Phase VI Tennis Courts Resurfacing 150,000 150,000 125,951 - - 125,951 24,050 Phase VI Swimming Pool Renovations 900,000 575,000 256,598 8,197 3,066 267,861 307,139 Phase VI Recreation Master Plan 200,000 200,000 200,000 - - 200,000 -
Phase VI Recreation Project Administration 1,000,000 1,100,000 1,091,121 - - 1,091,121 8,879
Phase VI Historic Structures - 503,000 485,651 - - 485,651 17,349
Phase VI South Augusta Transit Center 190,000 190,000 148,868 - - 148,868 41,132
Phase VI
Augusta Public Transit Facilities -
Renovations 125,000 1,125,000 76,656 - - 76,656 1,048,344
Phase VI Transit Vehicles 420,000 420,000 420,000 - - 420,000 -
Phase VI Network Assessment Remediation 250,000 250,000 - - - - 250,000 Phase VI Redundant Fiber Ring 250,000 250,000 - - - - 250,000 Phase VI Digital Orthophotography 500,000 500,000 408,781 - - 408,781 91,219
Phase VI Software Application Consolidation 1,000,000 1,000,000 604,263 39,898 304,172 948,333 51,667
Phase VI Carrie Mays Park CNG Remediation - 300,000 300,000 - - 300,000 -
TOTAL 167,150,000$ 188,455,518$ 152,817,119$ 3,577,043$ 5,112,457$ 161,506,620$ 29,898,898$
Fund Balance 12/31/18 40,025,563
Current expenditures and project budgets 38,588,399 Available for project costs 1,437,164
Page 23 of 25
Augusta Georgia
Report of Projects funded throughSpecial Purpose Local Option Sales Tax (SPLOST)
Year Approved: 2016
unaudited
Current
Prior Year Balance
SPLOST Original Cost Current Cost Years Cost Encumbrances Total Project
Phase Projects Estimate Estimate Costs as of 6/30/19 as of 6/30/19 Cost Budget
Phase 7 SPLOST 7 Program Administration 3,500,000 $ 3,500,000 762,286$ 1,861$ -$ 764,147$ 2,735,853$
Phase 7 Interest on SPLOST 7 GO Bonds 4,000,000 4,000,000 1,575,000 - - 1,575,000 2,425,000
Phase 7 P25 Radio System 15,000,000 15,000,000 2,573,882 1,291,729 10,236,332 14,101,943 898,057
Phase 7 TAO/TCO software consolidation 3,500,000 3,500,000 393,587 - - 393,587 3,106,413
Phase 7 MDT Replacement 900,000 900,000 553,036 175,615 8,487 737,139 162,861
Phase 7 911 Renovations 500,000 500,000 75,337 6,215 21,996 103,549 396,451
Phase 7 Special Operations Precinct 1,300,000 1,300,000 566,808 290,528 74,857 932,192 367,808
Phase 7 Marshal's Operation Center 1,000,000 1,000,000 106,850 17,200 9,600 133,650 866,350
Phase 7 Training Range Enhancements 2,200,000 2,200,000 - - - - 2,200,000
Phase 7 Public Safety Vehicles - (Law Enforcement) 9,000,000 9,000,000 2,707,261 108,881 1,609,162 4,425,304 4,574,696
Phase 7 New Station 2 - Telfair Street 2,500,000 2,500,000 645,343 353,556 1,450,810 2,449,708 50,292
Phase 7 New Station 3 - Gordon Hwy 2,500,000 2,500,000 83,462 97,989 - 181,451 2,318,550
Phase 7 New Station - South Augusta 2,500,000 2,500,000 - - - - 2,500,000
Phase 7 Emergency Vehicles - Fire 6,000,000 6,000,000 - - 2,796,797 2,796,797 3,203,203
Phase 7 Training Center - EOC 1,000,000 1,000,000 - - - - 1,000,000 Phase 7 Fire Station Alerting System 1,100,000 1,100,000 - - - - 1,100,000
Phase 7 Hyde Park St. & Drg Imp. 6,000,000 5,000,000 5,061,248 88,331 163,520 5,313,099 (313,099) Phase 7 On Call Construction 2,350,000 1,880,000 944,109 111,184 496,912 1,552,205 327,795
Phase 7 Wrightsboro Road Reconstruction 8,500,000 6,800,000 - - 1,000,000 1,000,000 5,800,000 Phase 7 East Augusta Road and drainage - Phase III 4,500,000 3,600,000 160,176 258,654 3,260,966 3,679,795 (79,795)
Phase 7 East Augusta Road and drainage - Phase V 2,500,000 2,000,000 - - - - 2,000,000 Phase 7 ADA sidewalk rehab & replacement 2,000,000 1,600,000 1,216,380 145,171 137,804 1,499,354 100,646
Phase 7 Machinery and Equipment 1,000,000 1,000,000 16,057 222,427 257,093 495,577 504,423 Phase 7 Rocky Creek Flood Reduction Improvements 6,650,000 5,320,000 498 - - 498 5,319,502
Phase 7 East Augusta Road and drainage - Phase IV 2,500,000 2,000,000 - - - - 2,000,000 Phase 7 Milling and Resurfacing - Contract/County Forces 1,500,000 1,200,000 751,968 3,143 41,632 796,743 403,257
Phase 7 Monte Sano Ave Improvements 300,000 240,000 - - - - 240,000
Phase 7 Martin Luther King Drive Road Diet 1,000,000 800,000 - - - - 800,000
Phase 7 Skinner Mill Road Widening 750,000 600,000 - - - - 600,000
Phase 7 Walton Way safety & operational improvements 700,000 560,000 - - - - 560,000
Phase 7 Forest Hill Drainage Improvement 400,000 320,000 - - - - 320,000
Phase 7 Paving Dirt Roads 1,000,000 800,000 - - - - 800,000
Phase 7 Fort Gordon gate operation enhancement 1,000,000 1,000,000 - - - - 1,000,000
Phase 7 Grading and Drainage - stromwater 25,000,000 24,130,000 11,496,833 3,173,722 2,330,295 17,000,850 7,129,150
Phase 7 Administration - Engineering 2,500,000 11,300,000 3,058,197 472,855 - 3,531,052 7,768,948
Phase 7 Fleet Maintenance Facility 1,500,000 1,450,000 90,289 46,800 58,111 195,200 1,254,800
Phase 7 Existing Facilities upgrades 5,000,000 3,395,480 162,262 37,500 - 199,762 3,195,718
Phase 7 Probate Court Lobby - 49,520 10,584 1,537 600 12,721 36,799
Phase 7 Central Services Renovations - 580,000 298,554 14,671 - 313,225 266,775
Phase 7 Webster Detention Center - HVAC - 365,000 6,639 129,815 228,395 364,849 151
Phase 7 RCCI Upgrades - 50,000 40,300 - - 40,300 9,700
Phase 7 Compliance Department Renovations - 40,000 - 36,864 - 36,864 3,136
Phase 7 Judicial Center - HVAC - 145,000 - 128,676 14,297 142,973 2,027
Phase 7 Animal Services 500,000 500,000 240,726 24,516 - 265,242 234,758 Phase 7 Records Retention Center 2,500,000 2,500,000 515,429 970,552 178,750 1,664,731 835,269
Phase 7 JLEC Demolition 1,500,000 1,500,000 14,244 - - 14,244 1,485,756 Phase 7 Public Defender Building 5,000,000 5,000,000 5,000,000 - - 5,000,000 -
Phase 7 Municipal Campus 35,000,000 35,000,000 1,862,000 - - 1,862,000 33,138,000
Construction in Progress
Page 24 of 25
Augusta Georgia
Report of Projects funded throughSpecial Purpose Local Option Sales Tax (SPLOST)
Year Approved: 2016
unaudited
Current
Prior Year Balance
SPLOST Original Cost Current Cost Years Cost Encumbrances Total Project
Phase Projects Estimate Estimate Costs as of 6/30/19 as of 6/30/19 Cost Budget
Construction in Progress
Phase 7 Museum Asset Management 1,000,000 1,000,000 - - - - 1,000,000
Phase 7 Library Facilities Renovations 500,000 190,000 - 135,761 21,663 157,424 32,576
Phase 7 Maxwell Branch Library - 310,000 - 146,253 163,646 309,898 102
Phase 7 Sports Facilities 1,750,000 1,141,000 - - - - 1,141,000
Phase 7 Swimming Pools 2,000,000 2,000,000 - - - - 2,000,000
Phase 7 ADA, Reforestation & Cemetery Improvements 1,000,000 955,000 - - - - 955,000
Phase 7 Community Center Improvements 4,000,000 3,791,000 - - - - 3,791,000
Phase 7 Hiking/Biking Trails & Riverwalk Enhancements 4,000,000 4,000,000 - - - - 4,000,000
Phase 7 Neighborhood Parks/Urban Parks 4,000,000 1,420,000 - - - - 1,420,000
Phase 7 May Park - 50,000 40,864 1,156 - 42,020 7,980
Phase 7 Bernie Ward Community Center - 250,000 245,112 828 - 245,940 4,060
Phase 7 Capital Equipment - Recreation - 50,000 24,550 - - 24,550 25,450
Phase 7 Lake Olmstead Park - 145,000 31,000 11,600 102,400 145,000 -
Phase 7 Fleming Park - 695,000 132,002 14,169 96,031 242,202 452,798
Phase 7 Diamond Lakes - 575,000 99,560 157,680 397,805 655,045 (80,045) Phase 7 Jamestown Park - 45,000 34,400 4,250 13,850 52,500 (7,500)
Phase 7 The Boathouse - 165,000 42,460 22,212 135,000 199,672 (34,672) Phase 7 Hillside Park - 125,000 100,000 - - 100,000 25,000
Phase 7 Augusta Common - 125,000 108,324 2,096 - 110,420 14,580 Phase 7 Minnick - 125,000 125,000 - - 125,000 -
Phase 7 Wood Park - 350,000 324,919 - - 324,919 25,081 Phase 7 Hickman Park - 125,000 20,929 2,800 101,271 125,000 -
Phase 7 Augusta Soccer Park - 109,000 94,000 - - 94,000 15,000 Phase 7 McDuffie Woods - 125,000 124,994 - - 124,994 6
Phase 7 Gracewood - 150,000 276 126,224 - 126,500 23,500 Phase 7 Henry Brigham Center - 275,000 269,071 - - 269,071 5,929
Phase 7 Warren Road - 225,000 77,662 131,898 - 209,560 15,440
Phase 7 Augusta Aquatics Center - 109,000 - - - - 109,000
Phase 7 Augusta Golf Course - 50,000 - - - - 50,000
Phase 7 Recreation - Administration 750,000 750,000 351,441 65,872 - 417,313 332,687
Phase 7 Public Art Gateway Beautification 1,000,000 1,000,000 - - - - 1,000,000
Phase 7 Augusta Canal Authority 1,500,000 1,500,000 300,000 400,000 - 700,000 800,000
Phase 7 Modernize James Brown Arena 6,000,000 6,000,000 6,000,000 - - 6,000,000 -
Phase 7 City of Blythe 1,900,000 1,900,000 1,900,000 - - 1,900,000 -
Phase 7 City of Hephzibah 6,500,000 6,500,000 6,500,000 - - 6,500,000 -
Phase 7 Buses 1,350,000 1,350,000 - - - - 1,350,000
Phase 7 Bus Shelters 650,000 650,000 12,748 - 425,742 438,490 211,510
TOTAL 215,550,000$ 215,550,000$ 57,948,656$ 9,432,788$ 25,833,823$ 93,215,268$ 122,334,732$
Page 25 of 25
Finance Committee Meeting
8/13/2019 1:20 PM
2nd Quarter 2019 Financial Reports
Department:Finance
Presenter:Donna Williams, Finance Director
Caption:Presentation of the financial report for the six month period
ended June 30, 2019.
Background:Periodic financial reports are presented to keep the Commission
apprised of the financial status of the organization.
Analysis:The reports focus on operations of the following funds: General
Fund Urban Service Fund Law Enforcement Fire Protection
Water & Sewerage Garbage Collection Augusta Regional
Airport Stormwater Utility Second Quarter indicators: The
second quarter report is not the most accurate indication of the
actual performance of the government because revenue
percentages tend to be skewed due to billing property taxes
during the third quarter. As a result, expenditure levels against
budget are used as key indicators to monitor financial position
for the period.
Financial Impact:n/a
Alternatives:n/a
Recommendation:Receive as information
Funds are
Available in the
Following
Accounts:
REVIEWED AND APPROVED BY:
Finance.
Law.
Administrator.
Clerk of Commission
-frA
- 713012019Finance Committee Meeting Commission Chamber
ATTENDANCE:
Present: Hons. Fennoy, Chairman; D. Williams, Vice Chairman; M.
Williams, member.
Absent: Hons. Hardie Davis, Jr., Mayor; Frantom, member.
FINANCE
1. Approve Additional Funding for Temporary Employees in the Board of ltemElections. Action:
Approved
Motions
Motion
Type
Approve
3-0.
2. Approve Richmond County Extension Service Personnel Reclass.Item
Action:
Approved
Motions
Motion
Type
Approve
3-0.
3. Approve to accept the addition of the PSN funds from the Federal ltem
Government to the DA Budget so that equipment can be purchased. Action:
Approved
Motion Text Made By Seconded By
Motion toapprove. Commissioner Commissioner
Motion Passes Dennis Williams Marion Williams
Motion Text Made By Seconded By
Motion toapprove. Commissioner Commissioner
Motion Passes Dennis Williams Marion Williams
Motion
Result
Passes
Motion
Result
Passes
Motions
Y:jl" Motion Text Made By seconded By Motion
f ype - ----- -'t ----"--- -r Result
Motion to
A __-^_-^ approve. Commissioner CommissionerApprove Motion passes Dennis williams Marion williams Passes
3-0.
4. Motion to approve the minutes of the Finance Committee held on July 9, Item2019. Action:
Approved
Motions
Motion rr -4:^_ 7Tr^_,a f,/r--r^ n__ ^ r r h Motion;"""- Motion Text Made By Seconded ByI'YPe - ------ -'t Result
Motion to
Approve ffi3,1?1,'ru,,.. S:nT'#filil, ;,:ilH'i;?,?,L, passes
3-0.
5. Consider a request from Mr. Wes Childers on behalf of Redemption Church Item
for a refund of property taxes paid for 2015 (Bill#759185). Action:
Rescheduled
Motions
Motion r-..!__-m , r, r Motion- ------ Motion Text Made By Seconded By :lYPe - ---- -r Result
Motion to refer this
item to the full Commissioner CommissionerDefer commission with no Dennis Marion passes
recommendation. Williams Williams
Motion Passes 3-0.
www.augustaqa.gov
Finance Committee Meeting
8/13/2019 1:20 PM
Minutes
Department:
Presenter:
Caption:Motion to approve the minutes of the Finance Committee held
on July 30, 2019.
Background:
Analysis:
Financial Impact:
Alternatives:
Recommendation:
Funds are
Available in the
Following
Accounts:
REVIEWED AND APPROVED BY: