HomeMy WebLinkAboutCHERRY BEKAERT HOLLAND AUDIT ENDING DECEMBER 31 2009 CHERRY
BEKAERT&
HOLLAND
CERTIFIED PUBLIC
ACCOUNTANTS8
CO \SULTANTS
June 30, 2010
To the Finance Committee of the
Augusts- Richmond County Commission
Augusta, Georgia
We have audited the financial statements of the governmental activities, the business -type activities, Augusta
Canal Authority, each major fund, and the aggregate remaining fund information of Augusta, Georgia for the year
ended December 31, 2009. Professional standards require that we provide you with information about our
responsibilities under generally accepted auditing standards and, if applicable, Government Auditing Standards
and OMB Circular A -133, as well as certain information related to the planned scope and timing of our audit. We
have communicated such information in our letter to you dated January 20, 2010. Professional standards also
require that we communicate to you the following information related to our audit.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by Augusta, Georgia are described in Note 1 to the financial statements. No new
accounting policies were adopted and the application of existing policies was not changed during 2009. We noted
no transactions entered into by the governmental unit during the year for which there is a lack of authoritative
guidance or consensus. All significant transactions have been recognized in the financial statements in the proper
period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on
management's knowledge and experience about past and current events and assumptions about future events.
Certain accounting estimates are particularly sensitive because of their significance to the financial statements
and because of the possibility that future events affecting them may differ significantly from those expected. The
most sensitive estimates affecting the Augusta, Georgia's financial statements were:
Management's estimate of the allowance for doubtful accounts is based on historical water, sewer
and landfill revenues, historical loss levels and an analysis of the collectability of individual
property tax account collections. The estimated liability for landfill closure and pos closure care
costs is based on usage (filled) of the different cells, costs of equipment, facilities and services
required to close, monitor and maintain the landfill. We evaluated the key factors and
assumptions used to develop the allowance for doubtful accounts and closure and post closure
liability in determining that it is reasonable in relation to the financial statements taken as a whole.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the
audit, other than those that are trivial, and communicate them to the appropriate level of management.
The attached schedule summarizes uncorrected misstatements of the financial statements. Management
has determined that their effects are immaterial, both individually and in the aggregate, to the financial
statements taken as a whole.
A number of the significant audit adjustments were proposed to correct errors relating to:
• Capital Assets
• Capital Leases
• Allowance for Doubtful Accounts
• Deferred Revenue
• 2009 Sales Tax G/O Bond Debt
• Accrued Expenses
• Claims and Judgments
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a financial
accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to
the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during
the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management
representation letter dated June 30, 2010.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters,
similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting
principle to the governmental unit's financial statements or a determination of the type of auditor's opinion that
may be expressed on those statements, our professional standards require the consulting accountant to check
with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such
consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as the governmental unit's auditors. However, these
discussions occurred in the normal course of our professional relationship and our responses were not a condition
to our retention.
This information is intended solely for the use of the Finance Committee of the Augusta- Richmond County
Commission and management of Augusta, Georgia and is not intended to be and should not be used by anyone
other than these specified parties.
Very truly yours
C411( 11#14(1444
,
NOTICE
The Augusta- Richmond County Board of Commissioners does hereby announce that the millage rate will be set at ai meeting to
be held at the Lee Beard Commission Chambers, 8th. Floor Municipal Building 530 Greene Street, Augusta, Georgia on Monday,
August 9, 2010 at 12 noon and pursuant 48 -5 -32 does hereby publish the following presentation of the current year's tax digest and
and levy, along with the history of the tax digest and levy for the past five years.
CURRENT 2010 TAX DIGEST AND 5 YEAR HISTORY OF LEVY
COUNTY WIDE 2005 2006 2007 2008 2009 2010
Real & Personal , r' .182,479,156', ,427,684 4,500,546,. 1 &05 `.... , , 8 . 4 ! �
Motor Vehicles fir r /x..318,928,7501 x 331,220, . . 52 , 300 > .769 815, . -; ‘ ,71,14 .;;` +
Mobile Homes yr rrr .25,62651,0 29,182,4 $ 165, .,,,,,,,, , , , ; ,, , ,,,, : 1:0 19 18 9 :32:0 6801 1 9,74328 '
Timber -100%
Heavy Duty Equipment 850,84 X 81,425 1 ,31 G ..:,,. �y1, 3 6 a; iii,.9 ,
- ..! a >4'''/ � \'\
e: ' "� r
".,s 371 \ \. . ,....
Gross Digest 4,527,992,234 4,586,119,810 4,862,890,993 5,106,113,735 5,084,541,789 5,113,022,405
Less M& 0 Exemptions 4 . , 1710 ' A ° ;' `5 77 a 107194 .16,102,803 593,279505'
Net M & O Digest 3,964,504,054 4,042,314, 4,285,0 4,536,006,541 4,468,438,986 4,519,742,900
State Forest Land Assistance ,� 05 /,
Grant Value -, J /'i'i ; % w
i "r y 2,023,215 4 513,95£3 515,894
Adjusted Net M &O Digest 3,964,504,4 4,042,314,981 4,85,536,006,541 4,468,952,974 4,520,258,794
Gross M &O Millage ° 1 N . 14
Less Rollbacks t X : '5 . 9 7 �..; 6. . 6 "
Net M &O Millage 6.809 7.899 8.149 8.149 8.149 8.056
Total County Taxes Levied $26,994,308 $31,930,246 $34,918,654 $36,963,917 $36,417,498 $36,415,205
Net Taxes $ Increase $5 0 $4,935,938 $2,988,408 $2,045,263 $546,420 -$2,293
1 i
Net Taxes % Increase 18.29% 9.36% 5.86% 1.48% -0.01%
I U
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Augusta - Richmond County, Georgia
Comparison of 2008 and 2009 Approved and 2010 Computed Rollback Rates
07 -19 -10
MILLAGE RATE BY FUND
Adopted Adopted Proposed
2008 2009 2010
COUNTY -WIDE GENERAL 14.546 - 14.368 — 14.060
SALES TAX CREDIT -6.397 - -6.219 — -6.004
COUNTYY GENES , T M+8O 8. %. %: % . #'
URBAN SERVICES GENERAL 17.879 - 17.510 — 17.620
SALES TAX CREDIT - URBAN -9.821 -9.452 — -9.635
,r // „ i m
URBAN' 9 85
AN' SE ' �f ' NET M, :•. � %�
.. �e �+
AP, TY OU 1 �, A 0,7 /,' ', N; 9 \ 2
FIREPROT ,.,,� , T • ----' A te ' .' - . ,
B -FIRE DIS F & �...
CO % „ y ,- 4 0 : 14, 7 , 4: 1 V/0.000. % 0 . 00 ,
a
URBAN SE ° S B ONDS 0 000 %! 0 00 0.
y > 033
URBAN SERA C E IMD , YIS ” ,„:„...N.....,,,,. z 6 y o ( 0 • 000
p r c
2010 Comparison of Rates 7 -19 -10 dbw
Augusta - Richmond County, Georgia
Comparison of 2008 and 2009 Approved and 2010 Computed Rollback Rates
07 -19 -10
MILLAGE RATE BY FUND
Adopted Adopted Proposed
2008 2009 2010
COUNTY -WIDE GENERAL 14.546 14.368 14.060
SALES TAX CREDIT -6.397 -6.219 -6.004
COUNTY GENERAL FUND- NET;M &O 8 149 8 D6
URBAN SERVICES GENERAL 17.879 17.510 17.620
SALES TAX CREDIT - URBAN -9.821 -9.452 -9.635
URBAN' SERVICES' DIST NET M &Q; 8 8 X58, 19f5'
CAPITAL OUTLAY "FUND - 0 791 v. 0 791 0 782,
FIRE PROTECTION,:.:,
BLYTHE FIREDISTRICT M &O .
3029 3 Q 2 8Q8
COUNTY BONDS " = 0 000. 0 000 0 '
URBAN SERVICES BOND 0.0 4 4 000 Q QUO
URBAN SERVICE BID DIS,TRICT 5 7 250 7 fl33 s
URBAN SERVICE BID DISTRICT
2010 Comparison of Rates 7 -19 -10 dbw
Proposed Advertisement Language and format required by State
NOTICE
The Augusta- Richmond County Board of Commissioners does hereby announce that the millage rate will be set at a meeting to
be held at the Lee Beard Commission Chambers, 8th. Floor Municipal Building 530 Greene Street, Augusta, Georgia on Monday,
August 9, 2010 at 12 noon and pursuant 48 -5 -32 does hereby publish the following presentation of the current year's tax digest and
and levy, along with the history of the tax digest and levy for the past five years.
CURRENT 2010 TAX DIGEST AND 5 YEAR HISTORY OF LEVY
COUNTY WIDE 2005 2006 2007 2008 2009 2010
Real & Personal 4,182,479,156 4,256,427,694 4,500,546,822 4,739,558,805 4,712,182,198 4,775,700,063
Motor Vehicles 318,928,750 302,058,830 331,220,340 339,952,300 347,769,780 315,423,040
Mobile Homes 25,626,510 25,568,288 29,182,498 25,165,720 23,199,680 19,747,328
Timber - 100% 850,841 1,981,425 1,686,313 1,306,806 1,018,320 1,939,775
Heavy Duty Equipment 106,977 83,573 255,020 130,104 371,811 212,199
Gross Digest 4,527,992,234 4,586,119,810 4,862,890,993 5,106,113,735 5,084,541,789 5,113,022,405
Less M& 0 Exemptions 563,488,180 543,804,829 577,867,778 570,107,194 616,102,803 593,279,505
Net M & 0 Digest 3,964,504,054 4,042,314,981 4,285,023,215 4,536,006,541 4,468,438,986 4,519,742,900
State Forest Land Assistance
Grant Value 513,988 515,894
Adjusted Net M &0 Digest 3,964,504,054 4,042,314,981 4,285,023,215 4,536,006,541 4,468,952,974 4,520,258,794
Gross M &0 Millage 12.983 14.204 14.546 14.374 14.368 14.060.
Less Rollbacks 6.174 6.305 6.397 6.225 6.219 6.004
Net M &O Millage 6.809 7.899 8.149 8.149 8.149 8.056
Total County Taxes Levied $26,994,308 $31,930,246 $34,918,654 $36,963,917 $36,417,498 $36,415,205
Net Taxes $ Increase $373,000 $4,935,938 $2,988,408 $2,045,263 - $546,420 42,293
Net Taxes % Increase 1.40% 18.29% 9.36% 5.86% -1.48% - 0.01%
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