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PAGE 2A —THE MADISON COUNTY (GA) JOURNAL. THURSDAY. JANUARY 15, 2009
County gov’t in position to
weather late taxes this year
Auditor says county financial practices much improved
By Zach Mitcham
zach@mainstreetnews.com
Madison County’s tax bills
are running late again, but
the county government is in
much better position to han
dle the delinquent revenue
flow than in years past.
“You could fund five
months of operation just
off what you have in fund
balance,” said auditor Matt
Miller of Treadwell, Tamplin
and Company to the county
finance committee. “That’s a
good place to be.”
Miller noted that the coun
ty government won’t need to
get a Tax Anticipation Note
(TAN) — basically a loan
— like it has in recent years
when late digests put tax col
lections far behind schedule.
He said the county failed to
collect any taxes in 2004,
but the county collected two
years’ worth of taxes in 2007,
leaving the government with
a large enough fund balance
now to deal with another
round of late taxes.
Miller led the county
finance committee — which
includes two commissioners,
the BOC chairman, and two
certified public accountants
— through a review of the
2007 county audit Tuesday,
noting that there were only
a handful of things that need
improvement in the county’s
financial structure.
Miller said that while there
were numerous problems
discovered in recent years,
the county finance staff has
worked diligently to correct
problems.
“At this point, you can be
confident in your numbers,”
said Miller. “We’re not mak
ing numerous adjustments as
we have in the past.”
Commissioner Stanley
Thomas said the county has
turned 180 degrees in a posi
tive direction in terms of its
financing practices.
“We’re in much better
shape than when we had
50-60 journal entries,” said
Thomas, referring to prob
lems discovered by auditors.
“We only had three or four
this year.”
Miller noted that Madison
County has significantly
improved its EMS bill col
lection rate — the money
paid to the county by citizens
for ambulance services. The
county had a contract with a
person who collected approx
imately 36-38 percent of out
standing bills. Discouraged
by the collections, the com
missioners brought that duty
in-house and collections
have risen to around 55-60
percent, more in line with
what most county’s collect,
Miller said.
“That (EMS collections)
shot up like a rocket once
you got that billing proce
dure in house,” said Miller.
The finance committee
also noted that audits are
being completed on time
now. Madison County fell
far behind in schedule in its
auditing process in recent
years, but the 2008 county
audit should be completed by
the June 30 deadline.
“This is the first time in
a long time we’ve been
this close (to finishing an
annual audit) so soon,” said
finance committee member
G. Michael Smith.
Finance committee mem
ber John Pethel opened
Tuesday’s meeting by raising
the possibility of a forensic
audit of special purpose local
option sales tax (SPLOST)
funds. He noted that for sev
eral years only the county
commission chairman and
the county clerk had access
to those accounts. Pethel said
there were numerous confus
ing entries in those accounts,
with money moved from one
place to another without any
clear reason. He asked Miller
how much it would cost to
conduct a forensic audit of
the SPLOST accounts for the
past six to seven years.
Miller said that he didn’t
see anything that raised
alarm bells.
“I’m not seeing anything
causing me concern that
there’s a lot of risk there
that there’s a big problem,”
said Miller of the SPLOST
accounts.
But the auditor said he
would sit down with Pethel
to review any areas of con
cern. He said a forensic
audit could range in cost,
depending on the scope of
the investigation. Toward the
end of the meeting, he also
suggested that the finance
committee itself could serve
as a SPLOST oversight com
mittee.
“This board could take on
the special project of moni
toring SPLOST,” said Miller.
Of course, the economic
downturn is expected to hurt
SPLOST revenues in coming
years. The BOC projected
$12.6 million in sales tax
revenue through 2012 for
county improvements, but
those calculations may face
revision. Clark said Tuesday
that sales tax revenues were
down five percent in 2008.
And Miller noted that 2009
could be worse.
In other matters Tuesday,
the finance committee dis
cussed measures taken to
ensure that cash is handled
properly. Deputy clerk Linda
Cox gave a detailed expla
nation of how cash is now
managed in the BOC office.
Cox, who has a banking
background, noted that banks
require “dual control” of
cash, so that one person isn’t
solely responsible for money.
The county has adopted that
safety measure. They are also
having a deputy make depos
its to the bank in a locked
bank bag to ensure the safe
transfer of cash. Likewise,
Miller encouraged the com
mittee to request that any
office, including those run
by constitutionally elected
officers, make daily depos
its, rather than holding on to
cash for any extended period.
He noted that theft is a great
er possibility when deposits
aren’t made regularly.
BOC meeting room improvements planned
The Madison County Board of Commissioners held
its first regular business meeting of 2009 Monday.
Pictured (L-R) are Stanley Thomas, John Pethel,
Mike Youngblood, chairman Anthony Dove, Dewitt
“Pete” Bond II and Bruce Scogin.
By Zach Mitcham
zach@mainstreetnews.com
The county commissioners'
windowless meeting room
will get some sprucing up,
with changes planned to help
the public better hear and see
what's going on.
Madison County commis
sioners approved improve
ments to the BOC meeting
room Monday in the county
government complex off Hwy.
29 in Danielsville.
A platfomi and U-shaped
table will be installed, raising
the commissioners above floor
level, so citizens in the back
of the meeting room can see
the board. There will also be
sound system improvements
so that citizens can hear what's
being said.
The estimated cost of the
improvements is $2,100. New
chairman Anthony Dove said
the money allocated in the
2009 budget for chairman’s
training will cover the cost of
the renovations. Meanwhile,
Dove said he will cover the
cost of his training out of his
own pocket.
A recently installed carpet,
which is already showing
signs of being frayed, has been
recalled by the factory and
will be replaced in the meeting
room at no cost to the county.
Dove said he eventually
wants to have speakers and
a TV monitor installed out
side of the meeting room so
citizens will have a way to
hear and see county business
when the meeting room is
too crowded. He also plans to
seek donations for the meeting
room to improve the deco
rum. For instance, he said he'd
like to have the Georgia and
Madison County seals, along
with the five flags of the mili
tary, donated for the meeting
room.
BOC asked to make decision
on recognizing MLK Day
Board agrees to consider the matter for 2010
By Zach Mitcham
zach@mainstreetnews.com
The Madison County
government does not rec
ognize Martin Luther King
Day as a holiday, but county
Magistrate Judge Harry Rice
appeared before county com
missioners Monday, asking
the group to consider the
possibility.
“This has been recognized
as a federal holiday for 20
years,” said Rice. “The state
recognizes it. Every other
courthouse around here rec
ognizes it and I feel like we
just need to address it one
way or the other. It's some
thing Madison County has
not addressed ... We need to
have a policy one way or the
other on that, instead of just
kind of skirting the issue.”
Commissioners spoke in
favor of giving employees
the option of taking MLK
Day off, but they said the
issue is whether that day will
be a paid or non-paid holi
day.
New BOC Chairman
Anthony Dove said he favors
giving employees the option
of taking off the day after
Thanksgiving or MLK Day
as a paid holiday.
Commissioner Bruce
Scogin said that he believes
honor should be given to
whom it is due, adding that
Martin Luther King Jr. is cer
tainly worthy of honor. But
he said employees shouldn't
be paid not to work in order
to honor someone. Instead,
he said employees should be
given the option to sacrifice a
day’s pay to honor MLK.
“To pay someone to honor
somebody, I think is a slap in
the face to the person they're
trying to honor,” said Scogin.
“If you'll sacrifice a day
without pay for someone,
that’s an honor.”
The board took no action
on the matter Monday, agree
ing that they will consider
policy changes on the pro
posed holiday for 2010.
City of Ila
PUBLIC NOTICE
All funds received by the City
of Ila from SPLOST will be
used for water improvements.
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BOA chairman
promises digest will
be ‘on time’ in 2009
By Margie Richards
margie@mainstreetnews.com
Madison County’s new board of assessor chairman
David Ragland stood before the board of commissioners
last week, telling them they can count on having a timely
tax digest this year.
“Gentleman, your digest will be on time this year, I
promise,” Ragland stated.
The statement came during a special meeting called
Wednesday, primarily to hear the BOA’s recommendation
for a chief appraiser to replace James Flynt, whose con
tract expired on Dec. 31.
But the BOA failed to have such a recommendation for
commissioners, voting 3-2 during their own meeting the
previous Monday to deny the recommendation of their
lead candidate, Carey Lamb, of Swainsboro, for the posi
tion.
The BOA meeting also resulted in the resignation of two
of the five assessor board members - Larry Stewart, the
former vice-chair and three-and-a-half year veteran of the
board, resigned at the end of the Monday meeting, while
Bob Fowler, who had served on the board since last March,
officially resigned on Wednesday. Stewart has said he will
stay on the board until Feb. 1; Fowler made his own resig
nation effective immediately. Both Stewart and Fowler had
supported the recommendation of Lamb. During that same
meeting, Ragland, the newest member of the board, was
voted, also 3-2, as the new BOA chairman, while former
chairman Samantha Garland took the vice-chairman posi
tion from Stewart.
But Ragland said despite these difficulties, the county’s
tax appraisal office will work hard to get the digest out on
time. And he said the assessor board will work with “due
diligence” to find a new chief appraiser that is “the best
recommendation for taxpayers,” one that will not allow
them to “lapse back into what we have just experienced.”
“I’m asking for your consideration, help and support,”
Ragland told commissioners.
Ragland said the tax appraisal office is running “profi
ciently” under the guidance of the board and staff member
Stacey Rubio, who was named the office’s “lead person”
by the BOA during their continued search for a chief
appraiser.
District 5 Commissioner Brace Scogin suggested that
perhaps Rubio could be named chief appraiser if the appli
cant search drags on too long. The BOC discussed the fact
that a new chief appraiser is needed as soon as possible to
ensure that the 2009 digest preparation and appraisal pro
cess moves forward. The county has not had an “on-time”
digest in a number of years.
Ragland promised that the board will continue to work
diligently to secure a good candidate.
“As soon as we have someone who passes our criteria
you’ll be the first to know,” Ragland promised.
District 4 commissioner Mike Youngblood told Ragland
he and the board has his “full support.”
“I know there’s been some bickering, but I hope that’s
been honed out and I have confidence that you’ll do a good
job,” Youngblood said. “... If there’s any way I can help
you, let me know.”
In another matter, the BOC approved a design and sur
vey contract by Rochester and Associates (expected to
cost between $10,000 — $15,000) in order to estimate
repairs to a washed-out bridge on Sam Brace Road in the
Harrison District. The matter of whether or not to repair
the bridge remains under litigation between the county
and landowner Marion “Hoss” Cartwright, who opposes
the bridge’s repair.
County attorney Mike Pruett said a hearing was held on
the litigation several weeks ago, at which the counsel for
all parties agreed on this course of action that allows the
litigation to proceed. Pruett said by e-mail Monday that
the results of that work, which will tell (the BOC) not only
the cost, but design options, regulatory permitting require
ments, and other details, will presumably give the commis
sioners the information they need to proceed.
In other action, the board also chose commissioner
Scogin to serve as BOC vice-chairman for 2009.
Republicans to meet Jan. 24
The Madison County Republican Party will meet Saturday,
Jan. 24, at 8:30 a.m. at the Madison County Library.
“Our guest speaker, County Chairman Anthony Dove,
will give a presentation on the status of Madison County,”
organizers said.
Information on upcoming elections and conventions will
be available at this meeting. Breakfast and coffee will be
served at 8:30 a.m. Doors will open at 8:15 a.m.
Industrial authority to meet Mon.
The Madison County Industrial Development and
Building Authority will meet at 6 p.m., Monday, Jan.
19, in the historic county courthouse in the center of
Danielsville.
•Financial Report.
•Water Request
•Utility Director Report: a. 2008 water system expan
sion update.
•Other IDA Related Issues: a. Hull/Sanford Sewer
Project; b. Hwy 98 water tank; c. Engineering.
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