HomeMy WebLinkAboutSPLOST V INTERGOVERNMENTAL AGREEMENT CITY OF BVLYTHE AUDIT YR ENDING DECEMBER 2009 B BERRY
& ASSOCIATES P.C.
' Certified Public Accountants
130 North Belair Road • Evans, Georgia 30809
(706) 863 -5906 • FAX: (706) 863 -6872
1 INDEPENDENT AUDITOR'S REPORT ON
SPECIAL LOCAL OPTION SALES AND USE TAX
(SPLOST — 2006 -2011)
' City of Blythe
City of Blythe, Georgia
We have audited the accompanying Schedule of Special Purpose Local Option Sales Tax for the City of
p iP p Y
I Blythe, Georgia for the year ended December 31, 2009. This schedule is the responsibility of the City of
Blythe, Georgia's management. Our responsibility is to express an opinion on the Schedule of Special
Purpose Local Option Sales Tax based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and Government Auditing Standards, issued by the Comptroller General of the United States.
' Those standards require that we plan and perform the audit to obtain reasonable assurance about whether
the Schedule of Special Purpose Local Option Sales Tax is free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and disclosures in the Schedule of
Special Purpose Local Option Sales Tax. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis for our opinion.
The accompanying Schedule of Special Purpose Local Option Sales Tax was prepared for the purpose of
complying with the Official Code of Georgia Annotated, 48 -8 -121 on the modified accrual basis of
accounting as described on Note 1 and is not intended to be a complete presentation of the City of
Blythe, Georgia's revenues and expenditures.
I In our opinion, the Schedule of Special Purpose Local Option Sales Tax referred to above presents
fairly, in all material respects, the original estimated cost, the current estimated cost, and the current and
prior year expenditures for each project in the City of Blythe, Georgia's resolution ordinance calling for
the tax for the year ended December 31, 2009, in conformity with accounting principles generally
accepted in the United States of America.
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1 June 28, 2010
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Member of American Institute of Certified Public Accountants • Georgia Society of Certified Public Accountants
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1 CITY OF BLYTHE, GEORGIA
SCHEDULE OF PROJECT EXPENDITURES WITH
1 SALES TAX PROCEEDS (2006 -2011)
FOR THE YEAR ENDED DECEMBER 31, 2009
1
Original Estimated
I Estimated Prior Current Total Percentage
Project Cost Year Year To Date of Completion
1 Water system upgrades
& improvements $ 300,000 $ 235,662 $ 343,653 $ 579,315 100%
1 Improvements to City Hall!
Community Center 150,000 - - 0%
I Purchase fully equipped
Police cruiser &
1 other equipment 228,000 70,830 - 70,830 31%
I Purchase major equipment
for public works and
water dept. 156,000 - 97,450 97,450 62%
I
Equipment to recreational
and library facilities 78,000 9,552 24,878 34,430 44%
1
$ 912,000 $ 316,044 $ 465,981 $ 782,025
1 The agreement dated August 25, 2005 with Augusta - Richmond County for the disbursement of Special
Local Option Sales Tax states the City will receive $912,000 and will be received as follows:
I 2006 304,000
I 2007
2008 304,000
304,000
$ 912,000
I As of December 31, 2009, the City has received payments from Augusta-Richmond County in the amount
of $912,000.
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CITY OF BLYTHE, GEORGIA
SCHEDULE OF FINDINGS AND RESPONSES
1 FOR YEAR ENDED DECEMBER 31, 2009
1 Section I — Summary of Auditor's Results
' Financial Statements
Type of auditor's report issued: qualified
1 Internal control over financial reporting:
' • Material weakess(es) identified yes X no
• Significant deficiencies identified that
' are not considered to be material
weaknesses? yes X no
' • Noncompliance material financial
statements noted? yes X no
Section II — Financial Statement Findings
NONE REPORTED
Section III — Schedule of Prior Year Findings
' FINDING 2008 -1 EXPENDITURES EXCEEDED APPROPRIATIONS
1 Criteria — The City should monitor the budget periodically and amend the budget if necessary.
Condition — The expenditures exceeded appropriations in the Public Safety and Culture & Recreation /
Public work by $69,725 and $5,886 respectively.
Status — Resolved.
' FINDING 2008 -2 VETERAN'S MEMORIAL FUND BUDGET
1 Criteria — The City should adopt a budget for the Veteran's Memorial Fund.
' Conditions — The City did not adopt a budget for the Veteran's Memorial Fund.
Status — Resolved.
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