051721 Council Mtg Mins Adopted North
Augusta
South Carolina's Riuerfront
MINUTES OF MAY 17, 2021
Briton S. Williams, Mayor
J. Robert Brooks, Councilmember
Pat C. Carpenter, Councilmember
Jenafer F. McCauley, Councilmember
David W. McGhee, Councilmember
Eric H. Presnell, Councilmember
Kevin W. Toole, Councilmember
ORDER OF BUSINESS
REGULAR MEETING
The regular meeting of the City Council of the City of North Augusta of May 17, 2021 having been
duly publicized was called to order by Mayor Williams at 6:00 p.m. and also streamed online for
public viewing at the City Facebook page: "City of North Augusta — Public Information" and City
YouTube page: "City of North Augusta Public Information" then adjourned at 6:35 p.m. Per
Section 30-4-80, (e) notice of the meeting by email was sent out to the current maintained
"Agenda Mailout" list consisting of news media outlets and individuals or companies requesting
notification. Notice of the meeting was also posted on the outside doors of the Municipal Center,
the main bulletin board of the Municipal Center located on the first floor, and the City of North
Augusta website.
Mayor Williams rendered the invocation and the Pledge of Allegiance.
Members present were Mayor Williams,Councilmembers Brooks, Carpenter, McCauley, Presnell,
and Toole. Councilmember McGhee was absent.
i
• Also in attendance were James S. Clifford, City Administrator; Rachelle Moody, Assistant City
Administrator; Kelly F. Zier, City Attorney; Cammie T. Hayes, Chief Financial Officer; Thomas C.
Zeaser, Director of Engineering and Public Works; Richard L. Meyer, Director of Parks, Recreation,
and Tourism; James E. Sutton, Director of Public Services; John C. Thomas, Director of Public
Safety; Lillian E. (Libby) Hodges, Director of Planning and Development;l.D. McCauley, Manager
of Human Resources; Ricky Jones, Manager of Information Technology and Sharon Lamar, City
Clerk.
The minutes of the Study Session and City Council meeting of May 3, 2021 and the minutes of
the May 10, 2021 Study Session were approved by general consent.
ITEM 5 PROCLAMATION: Public Works Week May 16-22, 2021
Mayor Williams proclaimed May 16-22, 2021 as Public Works Week.
PROCLAMATION
PUBLIC WORKS WEEK
WHEREAS, public works professionals focus on infrastructure,facilities and services that are of
vital importance to sustainable and resilient communities and to the public health, high quality of
• life and well-being of the people of North Augusta; and,
WHEREAS, these infrastructure, facilities and services could not be provided without the
dedicated efforts of public works professionals, who are engineers, managers and employees at
all levels of government and the private sector, who are responsible for rebuilding, improving and
protecting our city's transportation, water supply, water treatment, sanitary and storm water
sewerage, and solid waste systems, public buildings, and other structures and facilities essential
for our citizens; and,
WHEREAS, it is in the public interest for the citizens, civic leaders and children in North Augusta
to gain knowledge of and maintain an ongoing interest and understanding of the importance of
public works and public works programs in this community; and,
WHEREAS, the year 2021 marks the 6111 annual National Public Works Week sponsored by the
American Public Works Association,
NOW THEREFORE, 1, Briton S. Williams, Mayor of the City of North Augusta, South Carolina, do
hereby proclaim the week May 16-22, 2021, as
Public Works Week
• in the City of North Augusta and I urge all citizens to pay tribute to our public works professionals
and to recognize the substantial contributions they make protecting our health, safety, comfort
and quality of life.
IN WITNESS WHEREOF, I have hereunto set my hand and caused the seal of the City of North
Augusta, South Carolina, to be affixed this 1711 day of May, 2021.
ITEM 6 FINANCE: Audit Review — Fiscal Year Ending December 31, 2020 — Presentation to
Council
Grant Davis, CPA, with Mauldin and Jenkins, reviewed a draft of the City's financial audit for the
fiscal year ending December 31, 2020.
Please see ATTACHMENT#6 for a copy of the presentation.
ITEM 7 CITY COUNCIL: Mayor Pro Tempore —Selection by Council
In accordance with Section 2-31 of the North Augusta City Code and on motion of Councilmember
Presnell, second of Councilmember McCauley, Councilmember Bob Brooks was nominated for
• the office of Mayor Pro Tempore. The nomination was approved with a vote of 5-0.
Councilmember Brooks recused himself from the question. Councilmember Brooks will serve as
Mayor Pro Tempore for a term of two years.
Please see ATTACHMENT#7 for a copy of Councilmember Brooks's Recusal Statement.
ITEM 8 ZONING: Ordinance No 2021-05 —To Amend the Zoning Map of the City of North
Augusta South Carolina by Rezoning ±51 20 Acres of Land Owned by Aiken County Board of
Education Aiken County Tax Parcel # 023-05-04-003 from PD. Planned Development, to P,
Public Use: Ordinance— First Reading
On the motion of Councilmember Carpenter, second of Councilmember Brooks, Council agreed
to consider an ordinance on first reading to amend the zoning map of the City of North Augusta,
South Carolina by rezoning ±51.20 acres of land owned by Aiken County Board of Education,
Aiken County Tax Parcel # 023-05-04-003, from PD, Planned Development, to P, Public Use.
Councilmember Presnell asked if the Aiken County Board of Education was poised to begin the
project soon. City Administrator, Jim Clifford, stated it is his understanding from the
Superintendent of Education, King Laurence, the school board needs the rezoning in order to
move forward. There were no comments from citizens. Council voted 6-0 to adopt the ordinance
on first reading.
• Please see a copy of the proposed ordinance below:
3
ORDINANCE NO. 2021-05
• TO AMEND THE ZONING MAP OF THE CITY OF NORTH AUGUSTA,
SOUTH CAROLINA BY REZONING ± 51.20 ACRES OF LAND OWNED BY AIKEN COUNTY BOARD OF
EDUCATION AIKEN COUNTY TAX PARCEL#023-05-01-003,
FROM PD PLANNED DEVELOPMENT, TO P, PUBLIC USE.
WHEREAS, on December 17, 2007, by Ordinance 2007-22, the North Augusta City
Council adopted the North Augusta Development Code and a citywide Zoning Map which is
consistent with the City's North Augusta 2017 Comprehensive Plan; and
WHEREAS, pursuant to Section 5.3, North Augusta Development Code, the North
Augusta Planning Commission may recommend amendments to the Zoning Map, provided such
amendments are consistent with the City's North Augusta 2017 Comprehensive Plan; and
WHEREAS, the North Augusta Planning Commission, following a April 15, 2021
public hearing, reviewed and considered a request by Aiken County Board of Education,to amend
the Official Zoning Map of North Augusta from Planned Development (PD) to Public Use (P). The
staff report and results of this hearing have been provided to City Council.
NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE
CITY OF NORTH AUGUSTA, SOUTH CAROLINA, IN MEETING DULY ASSEMBLED AND BY THE
AUTHORITY THEREOF, THAT:
• I. A parcel consisting of±51.20 acres owned by Aiken County Board of Education, is hereby
rezoned from PD, Planned Development to P, Public Use. Said property is Aiken County
tax map parcel#023-05-01-003 and specifically identified on Exhibit "A" attached hereto.
II. The Official Zoning Map for the City of North Augusta is hereby amended to reflect this
rezoning.
III. All ordinances or parts of Ordinances in conflict herewith are,to the extent of such
conflict, hereby repealed.
IV. This Ordinance shall become effective immediately upon its adoption on second
and final reading.
DONE, RATIFIED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY
OF NORTH AUGUSTA, SOUTH CAROLINA, ON THIS DAY OF 2021.
ITEM 9 PARKS RECREATION ANDTOURISM• Resolution No.2021-18—Accepting a$15,205.50
Donation from Tina Chudgar for the Construction of a Gazebo off the Greenewav and West of
Center Street
•
4
• On the motion of Councilmember Presnell, second of Councilmember McCauley, Council agreed
to consider a resolution to accept a donation of $15,205.50 from Tina Chudgar for the
construction of a gazebo off the Greeneway and West of Center Street. City Administrator, Jim
Clifford, provided Council with information related to the location of the gazebo. There were no
citizen comments. Council approved the resolution with a 6-0 vote.
Please see a copy of the proposed resolution below:
RESOLUTION NO. 2021-18
ACCEPTING A$15,205.50 DONATION
FROM TINA CHUDGAR
FOR THE CONSTRUCTION OF A GAZEBO
OFF THE GREENEWAY AND WEST OF CENTER STREET
WHEREAS, on January 29, 2021, Tina Chudgar of North Augusta offered to donate
$15,205.50 to the City of North Augusta for the purpose of constructing a gazebo, in
memory of her husband, Dr. Bipin Chudgar, off the Greeneway, west of Center Street; and
WHEREAS, Mrs. Chudgar prefers that the City of North Augusta purchase the Amish Country
Gazebo at the price of$15,205.50 which includes shipping and handling,taxes, and on site
assembly by the manufacturer; and
•
WHEREAS, the City of North Augusta accepts this generous donation, approves the budget
for the gazebo not to exceed $15,205.50, and accepts desired location for the gazebo; and
WHEREAS, the City of North Augusta will deposit the donation to the Capital Projects Fund
to purchase the gazebo; and
WHEREAS, the City of North Augusta by accepting this donation will become the owner of
the gazebo and will be responsible for the maintenance of this facility.
NOW THEREFORE BE IT RESOLVED by the Mayor and City Council for the City of North
Augusta in meeting duly assembled and by the authority thereof that the City of North
Augusta gratefully accepts the donation of$15,205.50 from Tina Chudgar of North Augusta
for the purpose of constructing a gazebo near the Greeneway. The gazebo shall be located
in the vicinity that is west of Center Street.
5
• DONE, RATIFIED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY
OF NORTH AUGUSTA, SOUTH CAROLINA, ON THIS DAY OF 12021.
Please see ATTACHMENT#9 for a copy of the supporting images.
ITEM 10. ADMINISTRATIVE REPORTS:
No Reports
ITEM 14 PRESENTATIONS/COMMUNICATIONS/RECOGNITION OF VISITORS:
A. Citizen Comments:
None
B. Council Comments:
None
•
There being no further business, Council adjourned at 6:35 p.m.
APPROVED THIS "1+� DAY OF Respectfully submitted,
�u n 2021.
Sharon Lamar
Brito illiams City Clerk
Mayo
6
ATTACHMENT#6
City of North Augusta, South Carolina
Financial 8 Compliance Audit Draft— December 31, 2020
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AULLDIN Gap wHs.0
BC ENKINS May 12.2021
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Purpose of Today's Presentation
Overview of:
• Engagement Firm
• Draft Annual Financial Report
• Financial Statements Highlights
• Answer Any Questions
MAULDIN Frn Iaf a coadr.,K.Audn ��
$NIQN$ O mL ,31.W20 :It, ll_Sla 1+
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Firm Overview
• Founded - 1920. Top 100 Firm. 320 Personnel.
■ - 340,000 hours annually to clients.
■ - 103,000 hours annually to governments (= 30%).
■ Approximately 550 state and local governments
currently served, including:
138 Cities (20 in S.C.); 123 W&S; 20 Gas; 20 Electric
■ GFOA Certificate received by -139 clients. G�
■ M&J partner is now G,-SB Chairman.
MAULDIN Financial B Compliance Audit North
&JENKINS De ember 31,2020 UStil
•
Audit Opinion
• City = responsible for the financial statements.
• M&J = to express an opinion.
• Auditing Standards = GAAS and GAS
1ULDIN Fin•ncW&Compliance AUEN
ENKINS December31,2020 AtIbLISf" ��
Financial Statements
7- MD&�A = If you read one portion of the final...
■ Financial Highlights
■ Overview of the structure of the financials
• Comparative analysis (2020 compared to
2019)
■ Debt analysis
■ Capital Asset analysis
• Economic factors and next year's budget
AULDIN Financial&Compliance Audit lNorll ?�t�
&JENKINS December 31.2020 tl I!St
AULDIN
Financial Statements - Statement of Net Position
$268 million = total assets (and def. outflows)
$45 million = cash
$3.4 million = receivables, net of allow.
(taxes, accounts, others)
$216 million = capital assets, net of AID
Overall total assets are up $12.7M from
2019
5
&JAULDIN Financial&ComplianreAo ft Nonl ,I/
ENKINS �cember 31.2020 'ALIgSUst,
71J�na7ncialatements — Statement of Net Position
$133 million = total liabilities (and def. inflows)
• $7.7M=current liabilities (due in 1 year)
• Accounts Payable - $2114
• Current portion of LT Debt-$3.6114
• $124.6 million=L-T($97M-financing; $27M-penion)
• Liabilities are up$11.7M from '19 ($8M bonds; $2M pen.)
• $135 million = net position (or equity)
$126 million = net invest. in capital assets
$16 million = restricted(i.e. debt service, cap. projects., etc.)
($7.5) million = unrestricted deficit(positive change of$1 M)
Increase in equity from 2019 = $1M or 0.8%
-- North "
4LTLDINNKINS Flna December
ber 31,202 Avtlif ALI U--tkIL�
& ENIiiNS Occemee.�+.zozo
MAULDIN
Financial Statements — General Fund
• $5.5 million = Assets ($4.9M cash)
• $1 .5M = Liab. ($923k A/P; $563k other)
• $3.8 million = Fund Balance ($385k incr. from `19)
• $3M or 79% = unassigned
• Total GF fund balance = 21% of 2020 GF expenditures or
about 2.5 months of fund balance on hand.
MAULDIN North ^�
J AU SIIStFI �
•
Financial Statements - General Fund
$17 million = Revenues (down $734k from '19)
• $18.3M = expenditures (down $1.3M from '19)
• Other items:
• Net Transfers in = $875M in
• Capital Lease Proceeds = $608k
• Change in fund balance= $385,000
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MAULDIN FinanNel6 CoffWfi, aAo08 1(Orth
& ENKINS December 31,2020 b
•
AlILlSta
General Fund Budget
➢ Budgeted Revenues = $17.1M
➢ Actual Revenues = $17.2M
➢ Revenue Variance = $153,000
➢ Budgeted Expenditures = $18AM
➢ Actual Expenditures = $18.3M
➢ Expenditure Variance = $58,000
Budgeted Other Items (tfrs., etc.) = $1.3M
Actual Other Items (tfrs., etc.)= 1.5M
Other Items Variance = $175,000
MAULDIN Fommiel s CompOance Awrc NOI
&,ENKINS December 31.2020
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General Fund Revenues
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General Fund Expenditures
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General Fund — Historical Inflows vs Outflows
General Fund Revenues.Expenditures&Transfers
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General Fund — Historical Change in Fund Balance
Net Change in Fund Balance (FY 2016 Thru FY 2020)
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4ULDIN
& ENKINS
Financial Statements — B-T Funds
-$103 million = Assets ($19.1M cash; up $719k from '19)
0$31 .2M = Liab. ($3.2M current; $28M L-T)
•$72 million = Net Position ($1.8M incr. from '19)
AULDIN
& ENKINS
Financial Statements — B-T Funds
• $17.3 million = Op. revenues (down $1.2M or 7.5%)
• $15.7M = Op. exp. (up $513,000 or 3.4%)
• $1 .6 million = Change in Net Position (up
$905,000 or 134.8%)
s
I4L LLDI
& ENKI\s
Financial Statements — B-T Funds
$4.3 million = Op. cash flows (up $1.1M or 35%p)
$(1.2M) = cash used non-capital (up $73k or 7%p)
Transfers out= $1.2M
• Transfers in=$45k
$(2.5M) = cash used capital (up $642k or 34%)
• Purchase of capital assets= $1.9M
• Proceeds from capital leases=$899,000
Debt service payments =$1.6M
$128k = cash from investing (down $200k or 61%p)
Increase in cash = $719,000 (up 37% from 2019)
,6
•
AULDIN
& ENKINS
BT Funds —Inflows vs Outflows
Major Enterprise Funds Operating Revenues vs.
Operating Expenses
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AULDIN
Internal Control Items and Recommendations
Recommendations:
IT & Cybersecurity
AUEDIN Financial6 Compliance AutlR
North
&IENKINS December 31,2020
•
Other Required Communications
■ We are required to present information
relative to the audit process and its results.
• Significant areas addressed in our reports:
• Judgments & estimates;
• Audit adjustments;
• Independence;
• Other. t9
& AUMFN Finenciel6 Compliance Autl t NOrth
JENKINS December 31,2020 AU UStB
�laMl<LrYv�IM"T••
•
AULDIN
Other Required Communications
• Clean Opinion expected
• No Difficulties in Dealing with Management
• No Disagreements with Management
• No Uncorrected Misstatements
• We are independent of City as required by
Government Auditing Standards
&JAULDIN Financlai6comp0anceAeea \uilll ,
ENKI NS December 31.2020
AULDIN
ENKINS
New Financial Reporting GASB Standards
- #87 - Lease Accounting (2022)
- #90 - Majority Equity Interests (2020)
- #91 - Accounting for Conduit Debt (2022)
- #93 - Replacement of Interbank Offered Rates (2022)
- #94 - Public-Private & Public-Public Partnerships (2023)
- #96 - Subscription-based IT Arrangements (2023)
- #97 - Component Unit Criteria (2022)
N<rrdl
LDIN Financial6 Compliance Audit
&�AUENKINS December 31,2020 AUbIIIS�d��
•
a�I,om
ENKINS
Questions?
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City of North Augusta, South Carolina
Financial & Compliance Audit- December 31, 2020
ii
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MAULDIN GP a y,
&JJENIUNS May 17.2021
•
ATTACHMENT#7
•
RECUSAL STATEMENT
Member Name: Bob Brooks
Meeting Date: 0&4 i-T Ao-I,
Agenda Item: Section NewBus;ness Number: 4
Topic: (,j4 Lunc I' ALayor Pro Tc,nporc - SelecF,'on by Counci I
The Ethics Act, SC Code§8-13-700,provides that no public official may knowingly use his office
to obtain an economic interest for himse f a family member of his immediate family, an
individual with whom he is associated, or a business with which he is associated. No public
ofcial may make,participate in making, or influence a governmental decision in which he or
• any such person or business has an economic interest. Failure to recuse oneself from an issue in
which there is or may be conflict of interest is the sole responsibility of the council member
(1991 Op.Atty. Gen. No. 91-37.) A written statement describing the matter requiring action and
the nature of the potential conflict of interest is required.
Justification to Recuse:
Professionally employed by or under contract with principal
Owns or has vested interest in principal or property
✓ Other:
J
Date: s•n•Ai
Member
Approved by Parliamentarian:
Proposed site for a Gazebo to be donated by a citizen. Design is in preliminary stages. A city resident by the name of
Tina Chudger is looking to fund this project in its entirety to be in memory of her late husband.
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