Commission Receives Positive Audit Report
The Jasper County Commissioners received the Fiscal Year 2024 audit report of an “unmodified opinion” at a work session Monday evening at the Courthouse.
The opinion means the numbers represented are materially correct, and the firm had few findings. The audit covered the general fund, the 2018 Special Purpose Local Option Sales Tax (SPLOST) and the enterprise funds, which are considered major funds. They also audited four component units—the Development Authority of Jasper County (DAJC), the 911 authority, the Public Facilities Authority (PFA), and the health department. The health department and DAJC have separate audits and the other two are included in the county audit.
The county closed the year out with $11.5 million in total assets and $1.3 million in liabilities. Total revenue for the year was $16.8 million.
David C. McCoy CPA, with the firm of McNair, McLemore, Middlebrooks & Co. said that the unrestricted fund balance of $8.7 million represents what is considered good management, keeping eight months’ worth of revenue so that the county doesn’t develop a shortage before taxes are paid. He said six to 12 months worth of expenditures is the amount recommended to keep in fund balance.
He said the majority of the funds are spent on public safety, and he said that was typical of the counties he sees. The next biggest ticket item is the public works department. The landfill, which is an enterprise fund and is supposed to stand alone, had a net loss of $139,000. The goal for the landfill is to break even, and part of the costs are closure and post closure costs, as the landfill will cost the county long after it is closed.
Currently it is open only for construction and demolition (C&D) debris, and commissioners are talking about increasing fees, setting a minimum, and keeping it open more days. Right now it is only open on Fridays and Saturdays.
After the audit presentation, commissioners discussed the Planning & Zoning Department and operations there. The first question was why there were two administrative assistants, and P&Z Director Doug Attaway explained that some time ago it was determined much of the public visits the office midday, and oftentimes Mr. Attaway and his assistant were away at lunch. The county agreed to hire a part time person to fill in during the busy times, and she is also available to fill in when the full time employee has to be out.
The commissioners then asked if the department, which includes building inspection and code enforcement, was proactive or reactive. Mr. Attaway responded they have been more reactive than proactive, but they are starting to change that. He spoke of a number of cases in Rollingwood Cove, many of which have the same owner.
They discussed looking into getting radios for the employees so when they go out they have a way to communicate. If they anticipate hostility, they are advised to get a sheriff’s deputy to go along. Mary Patrick suggested that the department needs more teeth…in the ordinances and in the enforcement. She said she hears they are “working with them” entirely too much. She said it’s time to clean up.
She and Mr. Attaway are planning to work on the property maintenance ordinance this week. Ms. Patrick serves on the P&Z Board. The P&Z department is also working on an unfit building ordinance, and they are researching options by looking at ordinances from surrounding counties and cities.
District 4 Commissioner Asher Gray suggested that all meetings and agendas be put in one place on the county website. He also asked about P&Z meeting being livestreamed like the commissioners’ meetings are.
