Newspaper Page Text
VOLUME CI — NUMBER| & X
County’s Loans, Debts
Still Almost sl-Million
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YOUNG CHEFS OFFERED LOTS OF GOODIES AT SUM-NELLY
“Vittles”” Were One Drawing Card Of Annual Event
Sum-Nelly Successful
Exhibitors and craftsmen at Saturday’s
annual Sum-Nelly in Summerville reported
sales of almost $16,000, estimatecs)opam
Echols, coordinator of the fall festival.
A total of 101 exhibitors showed up, she
said, and averaged sales of slightly more
than $l5B apiece. Virtually all the ex
hibitors were either from within the coun
ty or had county connections, such as
relatives, she indicated.
Saturday's Sum-Nelly was the largest
so far with several thousand people in at
STUDIED BY OFFICIALS
Auditor’s Proposals
Most elected Chattooga
County officials said this week
they will attempt to follow a
majority of the recommenda
tions handed down by the
county's auditor although they
questioned the wisdom, legali
ty or alpplicability of a few
proposals.
The Rome accounting firm
of Finney and Moore included
a number of recommendations
for improving internal accoun
ting control or procedures with
the county's 1985 audit.
Although Commissioner
Harry Powell Monday declined
to provide a copy of the audit
to the public early this week,
The News obtained a copy of
Annex Hearing
Annexation by the city of Summerville may be on the
minds of a lot of people next Monday night and, to be on
the safe side, the city has moved the site of its Council
meeting from city hall to the city's recreation center on
Bolling Road. ]
Grady McCalmon, Summerville city manager, indicated
the annexation hearing may be the main item of business
on the agenda for the Mayor and Council Monday night.
Other items are mostly routine business, he said.
The meeting will begin at 7 p.m.
Annexation came up at the September meeting of the
Mayor and Council during a discussion of this year's tax
rates.
City officials hope to have local legislation introduced
next year in the Georgia General Assembly, annexing up
to one mile of land around the current city limits into Sum
merville. State law also allows affected residents to vote
on the issue.
Mayor Sewell Cash in September outlined several ad
vantages he said would benefit county residents should
they agree to be annexed into the city limits. Additional
services would be fprovided, he said, and city residents
would escaé)e user fees that may be tacked on to city pro
grams used by county residents in the future.
No Bids On Cars
--See Page 6-A
¢ ' <&
JHE DUMMErutile INRWS
: % © Copyright 1986 By Espy Publishing Co., Inc.
the document and the accom
panying recommendations.
Powell said he would have the
audit published at a later time,
after its contents were explain
ed to him and other county of
ficials by Finney and Moore.
Powell has said he will refuse
to discuss county affairs with
The News.
The recommendations
covered the offices of county
commissioner, probate judge,
clerk of court, sheriff and tax
commissioner.
COMMISSIONER
- The firm made 11 recom
mendations for Powell's office.
“The county does not have
tendance. It featured crafts, food and
entertainment, including a ballet play,
“Peter and the Wolf,” clogging and jazz.
Craftsmen told her that t%:is year’s Ero—
gram was ‘‘the best ever,”” Mrs. Echols
said, and weather for the outdoor event at
the Summerville Recreation Center was
perfect.
See additional photos of the Sum-Nelly
pro;iram on Page 6-B of The News this
week.
adequate internal accounting
control, resulting from lack of
segregation of duties,” the
report said, adding that a good
system of internj accounting
control *‘contemplates an ade
(H;Jate segregation of duties so
that no one individual handles
a transaction from its inception
to its completion. Steps should
be taken to insure that duties
are segregated to the fullest ex
tent Eossible."
The coungf doesn’t main
tain a general ledger for any
funds, the accounting firm
said, but such a record should
be kept for all funds ‘‘sum
marizing by budgeted account
all expenditures made.”
Continuing, the recommen
dations said that accounting
for interfund transfers is inade
quate ‘“in that recognition is
not made of transfers to and
from other funds."” The
auditors said ‘‘transfers to and
from accounts should be set up,
regularly monitored, posted
and reconciled.”
STATEMENTS
The county commissioner’s
office doesn't reconcile bank ac
counts monthly, the auditors
said, and that procedure should
be corrected.
The system for purchasing
materials and supp?ies for the
county is not being followed
and is not sufficient, the
auditors said. ‘‘An adequate
system for ordering, receivin
and payment of materials ang
supplies should be developed
and followed,” the report
continues.
“An adequate system for
comparing actual expenditures
with budgeted expenditures is
not avaifable," the auditors
revealed, saying ‘‘an accoun
ting system should be
developed and maintained that
would enable comparisons of
budgeted and actual expen
ditures and receipts on a mon-
SUMMERVILLE, CHATTOOGA COUNTY, GEORGIA -
Textile Week Kickoff
--See Page 7-A
‘BS Audit Lists
Sizable Balance
Chattooga County ended last year with a balance of
$1,070,496 in its general fund but it still had outstanding
loans or accounts payable of $922,577, according to an
audit of the county’s finances for 1985.
The audit, conducted by the
Rome accounting firm of Fin
ney and Moore, has been turn
ed over to Chattooga Count
Commisioner Harr Powefi
and other elected off)i,cials. An
accompanying letter makes
comprehensive recommenda
tions for improvements in the
county's record-keeping (see
related story).
ACCRUAL
The audit uses the accrual
form of bookkeeping, which
lists funds due or anable dur
ing a feriod, such as a year,
even if they are not actuall
paid or received in that periotgl.
Accountants feel that the
method gives a better and
more accurate picture of the
financial status of a fovern
ment or cor(r)xgany than does the
cash method of accounting.
The county had accounts
payable of $119,011 at the end
of 1985, plus outstanding loans
of $799,017, the audit shows. It
also had accrued liabilities of
$1,733 and funds patyable to
other governments of $2,816.
The total owed by the county
on Dec. 31, 1985, was $922,577.
On the bright side,
however, the county ended the
gear with a net general fund
alance. The total was
thly basis.”
The county commissioner's
office is not Froviding each
department of the county a
listing of actual exgenditures
com'rared with budgeted ex
penditures, the auditors say,
see AUDITOR'’S, page 16-A
10-Mill Tax
Rate Given
Okay By Board
By KAY ABBOTT
Staff Writer
The Chattooga County
Board of Education voted last
Friday to reduce its 1986 pro
perty tax rate to 10 mills. gas
ed on 100 percent collection,
the new millage rate would
generate $1,264,151 in local
taxes for the schools.
The 1985 tax rate was 12.35
mills, which was supposed to
have generated $1,381,746.
The new millage rate was
based on a tax digest of
$126,415,147, the lowest of
three digest figures presented
to the board. %lllle final digest
figure will be determinetf by
the outcome of a possible ap
geals process being considered
y several local corporations
who may contest the
assessments on their proper
ties. If no accion is taken, the
digest would rise to
$128,495,847, bringing a
“windfall’’ of some $20,000 for
-~ THURSDAY, OCTOBER 9, 1986
$1,070,496. The general fund
had a surplus of revenues over
expenditures of $161,042 for
the year and the county sold
$60,007 of fixed assets. The
total figure also includes a
surplus of $849,447, $236,638
~ of which was the beginnin,
balance and $612,764 of whicfi
involved taxes due from the
tax commissioner’s office
which were in process on Dec.
31, 1985, the audit shows.
| The 1985 budget, which
was apparently prepared by
- former commissioner Wayne
~ “‘Pete’’ Denson, listed an
~ ticipated general fund revenues
~ of $2,170,800 and anticipated
expenses of $2,216,400 for a
~ paper deficit of $45.600.
| However, actual revenues
_amounted to $3,061,184 and
¥ uctual expenditures totaled
" 32,900,142, for a net general
~ fund surplus of $161,042.
~ Revenues include property
taxes, grants or funds from
~ other governments, fines and
forfeitures and miscellaneous
~ income.
It shows that the 1985
budget anticipated property
~ taxes of $1,60§,000 being rais
~ ed but that $2,508,214 in taxes
were actuall{y brought into the
- county's coffers.
| As of Dec. 31, 1985, the
~ county had $208,036 cash on
~ hand, the audit shows.
| It lists $2,321,987 in collec
~ tible but delinquent back taxes
as of Dec. 31, including
- $1,976,725 for 1985. However,
the audit points out that pro
. perty taxes for 1985 weren't
| gilled until November, 1985
and weren't due until after Jan.
-1, 1986. Therefore, most of the
1985 taxes were not legally due
. until after the Dec. 31 audit
' cutoff date.
| It shows estimated collecti
~ ble back taxes due as follows:
| 1984 — $197,654, 1983 —
| $91,771; 1982 — $31,491; 1981
— $15,147; 1980 — $5,279; and
1979 — $l2B. The audit also
lists $470,955 in estimated un
' collectible back taxes for the
| see COUNTY’S LOANS, page 15-A
the schools, according to Board
Chairman Joel Cook.
Property assessor Leonard
Barrett said that the appeals
deadline had expired for two of
the corporations.
According to Chattooga
School Supt. Don Hayes, tfie
board opted for the low figure
to insure that the bugget
would not be reduced.
100 PERCENT?
Although the millage rate is
expected to bring in some
$120,000 less than the local
budget even at 100 percent col
lection, Board Chairman Joel
Cook is confident that other
sources will make up the addi
tional needed revenue.
“We have $125,000 left of
our sales tax money that is not
oblifated." Cook said. “‘That
would cover the rest of the
local budget. In addition, we
feel that we are going to collect
a lot of back taxes. At the mid
term adjustment, we should
pick up two or three teachers
see 10-MILL, page 6-A
y on® 118 X 1
& i
’ ” l ‘i' l
D : 3 N geiia :t » .
P 2 e ? “
FLOYD COUNTY COMMISSION CHAIRMAN C. T. BLANKENSHIP (L)
Talks With County Manager Richard McCullough
BOOSTS OPENNESS?
Five-Member Board,
Manager Plan Cited
(EDITOR’'S NOTE: Following is the se
cond part of a series about a vital issue
Chattooga County voters will decide Nov.
4 — whether the county will retain a sole
commissioner form of government or
switeh to a five-member board of commis
sioners with a manager. C. T. “Buddy"
Blankenship, chairman of the Floyd Coun
ty Board of Commissioners, and Richard
McCullough, county manager, discuss the
advantages and disadvantages of a five
member board operation. Tfe Chattooga
County legislation calling for a multi
member board is very similar to the present
Floyd County organizatio*nal plan).
*
THE NEWS: Commissioner Blanken
ship, you have been on the board for
several years now. What do you see as the
strengths that a five-man board might
have over the organization of a sole
commissioner?
COMMISSIONER BLANKENSHIP:
The adage is that two heads are better than
one and certainly five heads are much bet
ter than one. It cuts out all the opportuni
ty for any graft that might come a%out. It
gives five different opinions, rather than
one. Usually, it makes for a little better
solution to a problem if you have different
opinions and you're able to discuss it and
debate it — over just having one opinion
and not having to discuss it with anyone.
THE NEWS: What do you think are the
major weaknesses of a board of commis
sioners, as opposed to a sole commissioner
form of county government?
COMMISSIONER BLANKENSHIP:
There are two types of boards of commis
sioners in the state. There's a board elected
at large and they choose the chairman and
the other form is that the chairman is
elected by the people and the commis
sioners are elected to serve with the chair
man. I guess, if it has any weaknesses, it
depends on how you look at the situation.
A single commissioner is in session every
time he puts on his hat — every decision
he makes i 5 made within his own mind and
he can make quick decisicns whereby
sometimes a board of commissioners has
to wait several days, or at least 24 hours,
to make a decision.
THE NEWS: Is that ameliorated in any
way by having a professional county
manager making day-to-day decisions
under the policies and restrictions of the
board of commissioners?
COMMISSIONER BLANKENSHIP:
We work under the county manager
system and his duties and responsibilities
are spelled out. He makes all of the deci
sions on a daily basis but if there's
anything that's questionable, he has access
to the board of commissioners at almost
any time. And if there is any question, he
usually does discuss it with us before he
makes a decision. It gives you an oppor
tunity to hire a professional in a job. A one
man commissioner or a board of commis
sioners —the only qualifications you have
to have to be a commission member, or a
one-man commissioner, is to be a good
fellow who can get elected to the position.
There are no set qualifications. Sometimes
ou can get people who are not very
Knowledgeable in county government and
with the county manager system under the
board of commissioners, you have an op
portunity — or rather it demands that you
go out and hire someone who is
knowledgeable in county government and
who can actually act in your behalf in an
intelligent way.
* * *
THE NEWS: Commissioner Blanken
ship, if the situation in Floyd County were
such that it was set up as a one-man com-
Editor A Thief?
--See Page 9-A4
missioner form of government, would you
have ever run for the position, knowing the
administrative requirements and you
holding a fulltime job already?
COMMISSIONER BLANKENSHIP:
It would have been too big for me. It would
almost be too big for any person ."". In'the
first place, if Floyd County had the popula
tion where I could mayge manage ?rom
that end, there are so many technical
aspects of county government, although I
consider myself a good commissioner . . . I
could not run the county on a day-to-day
basis. I don't have the expertise. I wouldn't
have the time. I couldn’t have afforded to
give up my vested rights with the compan
that I worked for in order to take a jog
which would have probably paid me less
money than I was making. So, no, I never
would have entered politics under those
conditions.
* * *
THE NEWS: Do you think that would
be a problem in any county of any size? Do
you think that would tend to “cull out”
more qualified people?
CO‘}VIMISSIONER BLANKENSHIP:
I think it would have a definite bearing on
a Eerson’s decision to run because a person
who would be qualified to run a county
would be a person who would be qualified
to earn a considerable sum of money in
private industry. I'm talking about a per
son who is completely qua]if%ed. He would
be able to earn more money in private in
dustry than he could in government,
without . . . hazards of having to be
reelected every four years. I can see where
it would eliminate a lot of Sualified people.
* *
THE NEWS: Mr. McCullough, how has
the relationship been between the county
manager and the board of commissioners
over the years? Has it been divisive? Have
some commissioners felt the county
manager was trying to do their job? Do you
think they feel the manaier has done a
good job in carrying out their policies?
COUNTY MANAGER McCUL
LOUGH: I'm sure that each manager
would have a different answer for that
Buestion. In my case, being with the Floyd
ounty Board of Commissioners, 1 feel
that once the role of the county manager
was established — his relationship to the
commissioners was spelled out by law —
I feel that everyone has gone an extra mile
to ensure that the law was complied with.
I have my specific responsibilities but I
never can afl}c))rd to forget that my bosses
are the five fieople who are direct represen
tatives of the people of this community.
Therefore, I am accountable to them. I am
responsible to them. And they, in fact, set
the flolicy under which I am to function.
We have made much of this issue of the
board of commissioners being a policy body
and the mmaier does not set policy. You
know and I know that every time the
manager takes an option, unless there is a
specific policy, he is, in fact, setting policy.
So what we're talking about is that the
manager is required under law to work
within the guidelines and ‘general
framework as established by the board of
commissioners. This does not give us pro
blems. Fact is, I think it limits tile manager
and his role. It defines his powers. It
defines his responsibilities. But one of the
worst things you can work under is a con
dition where the res%onsibilities and the
authority don't match. Where the respon
sibilities and the authority are assigned by
the commissioners to tf‘l'eir professional
manager, they delegate the authority and
they delegate the responsibility so that
they do match and they know what to ex
pect of the manager and he knows what to
see FIVE-MEMBER, page 8-A
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