Hiawassee earns good opinion for 2020 audit
News January 30, 2021HIAWASSEE, Ga – Rushton and Associates gave the city of Hiawassee a clean or unmodified opinion for their 2020 audit. It’s the second year in a row that Hiawassee received this rating.
The 2020 audit showcased how city revenues dropped and expenditures increased for the year too. Revenues were down $55,012 (5.4 percent). Expenditures were up $73,922 (8.8 percent).
The following revenue areas decreased for the year:
- Motor Vehicle Tax – $49,779
- Franchise Tax – $12,447
- Intergovernmental Revenues – $56,457
However, four departments increased revenue:
- Property Tax – $13,360
- Local Option Sales Tax – $10,402
- Alcohol Beverage Tax – $6,296
- Fines, Fees, and Forfeitures – $24,352
On the expenditure side, the administration increased by $82,997 due to capital outlay.
The unassigned fund balance grew from 2019 to 2020 to $389,653 or 47.6 percent of expenditures. The city has 5.1 months of operating expenses on hand in case of emergencies. It’s recommended to keep at least three months of expenditures stored away.
In 2020 the city also paid off one loan in the amount of $697,996 and paid $287,585 in principle on other loans. Since 2017, they reduced the debt by 41 percent. Currently, $2,694,778 in debt is still outstanding.
Hiawassee received $47,000 in CARES Act Funding, $3,000GMA Safety Grant from LGRMS, $68,000 USDA Rural Development Grant for the Paris Building, $17,000 LMIG grant from GDOT, and $8,000 mural grant.
Water and Sewer
The water and sewer operating revenue grew by $279,015 (14.4 percent). $114,559 came from a payment made by the water treatment plant. According to Rushton and Associates CPA Chris Hollifield, the remaining amount, $164,456 came from revenue growth.
Operating expenses for 2020 increased by $69.352 (4.2 percent). From 2019 to 2020, operating income shot up by $209,663.
Water Treatment Plant
Revenue for the water treatment plant decreased by $12,211 (1.65 percent) and expenses increased by $192,110 (46.4 percent). The payment made to water and sewer accounted for the majority of the change. In 2019, the water treatment plant made $327,838 in income. In 2020, the plant’s income was $123,512.
Police Year in Review Report
In 2020, Hiawassee Police Department filed 274 reports, issued 308 warnings and 325 tickets. It made 75 arrests: 10 misdemeanor drug offenses, 18 felony drug offenses, 44 other misdemeanors, and 3 felonies.
Chairman challenges Sheriff’s need for additional staffing
Business February 10, 2021DAWSON COUNTY, Ga. – Sheriff Jeff Johnson must have felt like he has walked into a minefield when he presented a request for more staffing during Thursday’s Board of Commissioners work session. He was met by a commission chairman, who not only questioned the need for additional staffing, but the overall efficiency of Johnson’s operation.
Chairman Billy Thurmond pointed out that Lumpkin County Sheriff’s Office serves a larger population (Approx. 33,000) than Dawson with only 96 employees and a budget of $5.8 million. Pickens County serves a population of 32,591 with 94 employees and a budget of $7.6 million while the Dawson County Sheriff’s Office serves a smaller population (26,108) with 122 employees and a budget of $8.4 million.
Thurmond also pointed out that Dawson County spends more dollars per capita on law enforcement than even larger counties like Hall, Forsyth County and Cherokee. Dawson County citizens spend $324.86 per person compared to Hall $209.21, Forsyth 213.21 and Cherokee $183.41.
Johnson’s overall budget in 2017, his first year in office, was $7,687,803. The overall budget today including all phases of public safety is $10,245,376, an increase of 25 percent in four years.
Commissioner Tim Satterfield also questioned Johnson’s spending. “At the end of last year, you took $330,000 from your employees’ salaries and benefits and spent it on stuff when you could have put people on the roads.”
Johnson bristled at the push back he received and addressed the chairman, saying, “You refuse, you preach and you say time and time again that public safety is an obligation. It is number one. But you’re not proving it by your actions.”
Thurmond’s response: “To say that this Board has not taken on the primary responsibility of public safety is absolutely not a true statement and I won’t stand here and let you say that it is without challenging you on it.”
Also on Thursday’s work session agenda, Public Safety Director Danny Thompson provided a brief overview of the Local Emergency Operations Plan that outlines five emergency support functions. The plan must be updated every four years to remain in compliance with Georgia Emergency Management Agency regulations and to be eligible to receive grant funds.