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071023 Study Session Mins AdoptedPage 1 of 3 MINUTES OF JULY 10, 2023 Briton S. Williams, Mayor Jenafer F. McCauley, Councilmember – Mayor Pro Tem David B. Buck, Councilmember Pat C. Carpenter, Councilmember David W. McGhee, Councilmember Eric H. Presnell, Councilmember Kevin W. Toole, Councilmember ORDER OF BUSINESS STUDY SESSION The Study Session of July 10, 2023 for the City Council of the City of North Augusta, having been duly publicized, was called to order by Mayor Briton S. 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.” Per Section 30-4-80(e) notice of the meetings was sent out by email to the current maintained “Agenda Mailout” list consisting of news media outlets and individuals or companies requesting notification. Notice of the meetings 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. Members present were Mayor Williams, Councilmembers Buck, Carpenter, McCauley, McGhee, Presnell, and Toole. Also in attendance were James S. Clifford, City Administrator; Rachelle Moody, Assistant City Administrator; Kelly F. Zier, City Attorney; Thomas C. Zeaser, Director of Engineering and Public Works; Chief John Thomas, Director of Public Safety; Rick Meyer, Director of Parks, Recreation & Tourism; Thomas L. Paradise, Director of Planning and Development; Lynda Williamson, Director of Finance; Kayla Ferguson, Manager of Human Resources; and Ricky Jones, Manager of Information Technology. Page 2 of 3 ITEM 1. CITY COUNCIL MEETING: Administrator Clifford led Council’s discussion of items for the July 17, 2023 regular meeting. (See Attachment #1) Mr. Clifford stated that there will be an additional resolution added to the July 17, 2023 Council Agenda for a request to purchase a tanker truck in the amount of $450,000 using the American Rescue Plan Act (ARPA) funds for Public Safety. He clarified that this will keep the bid amount in place from Pierce which will cover the purchase and associated tools. ITEM 2. DEPARTMENT DETAILS: City department directors and managers provided departmental updates. (See Attachment #2) ITEM 3. MAYOR’S MATTERS: (A) FOCUS ITEM(S): i. Finance – Audit Review – Fiscal Year Ending December 31, 2022 Grant Davis, CPA of Mauldin & Jenkins presented an overview of the City of North Augusta’s Financial & Compliance Audit Draft for Fiscal Year Ending December 31, 2022. (See Attachment #3Ai) ii. Recycling Changes for Residents Sanitation Superintendent Jason Sikes highlighted on the upcoming changes to recycling for the City’s residents, specifically on the new blue bin recycling process and implementation. (See Attachment #3Aii) Mr. Sikes clarified that the delivery of the blue bins will take approximately two weeks to deliver to the residents. iii. Calhoun Park Educational Panels Administrator Clifford reviewed the history of the Calhoun Park Improvements and requested approval for the resolution which would be to purchase the panels and other improvements to the Calhoun Park as needed. (See Attachment #3Aiii) Discussion ensued relative to the monument and wording on the monument. Attorney Zier explained the interpretation of the law and clarified that the City cannot change anything on the current monument, however, can add the panels. (B) Mayor will share reflections and announcements related to current City events and opportunities a. Mayor Williams highlighted on the following: • 2nd Annual Hamburg-Carrsville Commemoration Program, July 15th at First Providence Baptist Church at 10:00am in the Old Sanctuary Page 1 of 2 PUBLIC POWER HOUR July 17, 2023 – 5:30 p.m. - Municipal Center – 100 Georgia Avenue, 3rd Floor - Council Chambers DRAFT AGENDA: CITY OF NORTH AUGUSTA REGULAR CITY COUNCIL MEETING July 17, 2023 – 6:00 p.m. – Municipal Center – 100 Georgia Avenue, 3rd Floor - Council Chambers The Public Power Hour and the Regular City Council meeting will be streamed for public viewing online at: •“City of North Augusta – Public Information” on www.Facebook.com •“City of North Augusta Public Information” on www.YouTube.com CITIZEN COMMENTS: Citizens may speak to Mayor and City Council on each item listed on this agenda. The Mayor will call for comments prior to Council’s discussion. Speakers shall give their name and address in an audible tone of voice. Speaker Forms are provided on the credenza at the entrance for speakers desiring that the minutes indicate that they addressed Council on a specific topic. The form will be included as part of the minutes of the meeting. Citizen comments are limited to five minutes. CITIZEN ASSISTANCE: Individuals needing special assistance or sign interpreter to participate in the meeting, please notify the Administration Department 48 hours prior to the meeting. 1.CALL TO ORDER: 2.INVOCATION AND PLEDGE OF ALLEGIANCE: 3.ROLL CALL: 4.APPROVAL OF MINUTES: •City Council Meeting minutes of June 19, 2023 •Study Session minutes of July 10, 2023 5.PROCLAMATIONS: a.Parks and Recreation Month – July 2023 NEW BUSINESS 6.PLANNING AND DEVELOPMENT: Ordinance No. 2023-14 to Approve the General Development Plan for the 44.52+ Acre River Commons Planned Development on the West Side of Knox Avenue Between Martintown Road and Lecompte Avenue – First Reading 7.PARKS, RECREATION, AND TOURISM: Resolution No. 2023-22 Authorizing Proceeds from the 2023 North Augusta vs. Harlem Baseball Game at SRP Park to be Used to Purchase New Portable Pitching Mounds at Riverview Park 8.PUBLIC SAFETY: Resolution No. 2023-23 Accepting a School Resource Officer Program Grant from the State of South Carolina Department of Public Safety Office of Highway Safety and Justice Programs and Authorizing Advancement of Funds for Reimbursable Expenditures Related Thereto 9.PARKS, RECREATION, AND TOURISM: Resolution No. 2023-24 Resolution authorizing purchase of educational panels for Calhoun Park ATTACHMENT #1 Page 2 of 2 10. ADMINISTRATIVE REPORTS: 11. PRESENTATIONS/COMMUNICATIONS/RECOGNITION OF VISITORS: A. Citizen Comments: At this time, citizens may speak to Mayor and City Council regarding matters not listed on the agenda. Speakers shall give their name and address for the records. Speaker Forms are provided on the credenza for speakers desiring that the minutes indicate that they addressed Council on a specific topic. The form will be included as part of the minutes of the meeting. Citizen comments are limited to five minutes. B. Council Comments: 12. ADJOURNMENT ATTACHMENT #1 FINANCE: •Cycle 1 Disconnect will be July 18th - 19th •Cycle 2 Due Date will be July 20th PUBLIC SERVICES: •Pisgah Avenue Sink Hole - Wastewater Main Defect •Materials Recovery Facility Grand Reopening Friday July 14, 2023 10:00 a.m.-12:00 p.m. PLANNING AND DEVELOPMENT: •No Planning Commission meeting next week •Next steps for Georgia Ave. Traffic Calming: •Consultant getting price estimates •Establishing possible funding sources •Involuntary clean-up of 68 Woodlawn Lane clean-up and car removal PUBLIC SAFETY: •Captain Charles Williams will meet with Highland Springs Middle School this week to get ready for the State Fire Marshall inspection •Smart Cop software testing continues through end of the month PARKS, RECREATION AND TOURISM: •The 2023 Nike Peach Jam featured 86 teams seeing action at the Riverview Park Activities Center, the most ever in the history of the tournament. With a record number of teams came record crowds on Thursday and Friday. Great appreciation for the over 200 volunteers from First Baptist Church and True North Church serving meals to all the players, team coaches, NCAA coaches, and tournament staff. Community support is a big factor in keeping the tournament in North Augusta. This year’s tournament also featured a military enlistment oath ceremony for 25 future soldiers with Brigadier General Paul Stanton presiding. Very proud of our PRT team for their performance. We appreciate the Public safety officers who worked specials for the tournament, Property Maintenance team, IT team support, and our Sanitation Department providing daily service. •PRT Administrative staff and City Administrative staff will meet Tuesday with our master plan team from LandPlan Group South. •The Riverview Park Activities Center is hosting the Pat Carpenter Cheer camp . •PRT will receive RFQ’s for the Sharon Jones Amphitheater Additions Design & Engineering Services on Thursday, July 13. •The RECing Crew has received a Miracle League Field proposal from Sports Turf Company out of Whitesburg, GA. PRT Administrative staff will review the proposal this week with Pam and George Stickler. •A memorial service for former Furman & NC State Football Coach Dick Sheridan will take place on Saturday, July 15, 11am at Lions Memorial Field. Coach Sheridan is a native of North Augusta. His son Bobby is the new head Football Coach/Athletic Director at Highland Springs Middle School. •The concert line-up for the 2023 Jack-O-Lantern Jubilee is set: o Friday, October 27th, 7:30pm: Contemporary Christian music singer, rapper, songwriter TobyMac o Saturday, October 28th, 7:00pm: American Alternative Rock Band Sister Hazel ENGINEERING AND PUBLIC WORKS: •Bluff Avenue Streetscape •Municipal Center Flagpoles •Bluegrass (Mealing) Drainage Improvements HUMAN RESOURCES: •See the following page for the Employment Opportunities list DEPARTMENT DETAILS for July 10, 2023 ITEM #2 Page 1 of 2 To apply and to see full job descriptions please visit www.northaugustasc.gov/jobs. You may also contact Human Resources for more information at 803-442-5710 or kferguson@northaugustasc.gov. The City of North Augusta is an Equal Opportunity Employer EMPLOYMENT OPPORTUNITIES Center Program Coordinator – PRT Grade: 10 Salary/Pay Rate: $18.90 - $22.68/hour Closing Date: Until Filled Code Enforcement Officer – Planning & Development Grade: 15 Salary/Pay Rate: $23.56 - $28.27/hour Closing Date: July 14, 2023 Communications Technician – Public Safety Grade: 9 Salary/Pay Rate: $17.96 - $21.56/hour Closing Date: Until Filled Engineering Inspector – Engineering & Public Works Grade: 13 Salary: $21.69 - $26.03/hour Closing Date: Until Filled Firefighter – Public Safety Grade: 4 Salary/Pay Rate: $13.31 - $15.97/hour Closing Date: Until Filled Grounds Worker II – Property Maintenance Grade: 6 Salary/Pay Rate: $15.17 - $18.20/hour Closing Date: Until Filled Heavy Equipment Mechanic – Sanitation Grade: 9 Salary/Pay Rate: $17.96 - $21.56/hour Closing Date: Until Filled Laborer – Streets and Drains Grade: 4 Salary/Pay Rate: $13.31 - $15.97/hour Closing Date: Until Filled Public Safety Officer – Public Safety Grade: 15 Salary/Pay Rate: $22.04 - $26.45/hour Closing Date: Until Filled Trades Worker – Streets & Drains Grade: 8 Salary/Pay Rate: $17.03 - $20.44/hour Closing Date: Until Filled Utility Service Technician – Wastewater Grade: 13 Salary/Pay Rate: $21.69 - $26.03/hour Closing Date: Until Filled Vehicle Operator I – Sanitation Grade: 6 Salary/Pay Rate: $15.17 - $18.20/hour Closing Date: Until Filled ITEM #2 Page 2 of 2 Presented by: Grant Davis, CPA July 10, 2023 City of North Augusta, South Carolina Financial & Compliance Audit Draft –December 31, 2022 ATTACHMENT #3Ai Page 1 of 25 1 Financial & Compliance Audit December 31, 2022 Purpose of Today’s Presentation Overview of: ▪Engagement Firm ▪Annual Comprehensive Financial Report ▪Financial Statements Highlights ▪Answer Any Questions ATTACHMENT #3Ai Page 2 of 25 2 Financial & Compliance Audit December 31, 2022 Firm Overview ATTACHMENT #3Ai Page 3 of 25 3 Financial & Compliance Audit December 31, 2022 Audit Opinion ▪City = responsible for the financial statements. ▪M&J = to express an opinion. ▪Auditing Standards = GAAS and GAS ▪Clean Opinion = Unmodified Financial Statements (p.1) -The financial statements of the City are considered to present fairly, in all material respects…, in accordance with GAAP. ATTACHMENT #3Ai Page 4 of 25 4 Financial & Compliance Audit December 31, 2022 Financial Statements ▪MD&A = If you read one portion of the ACFR… ▪Financial Highlights ▪Overview of the structure of the financials ▪Comparative analysis (2022 compared to 2021) ▪Debt analysis ▪Capital Asset analysis ▪Economic factors and next year’s budget ATTACHMENT #3Ai Page 5 of 25 5 Financial & Compliance Audit December 31, 2022 Financial Statements –Statement of Net Position •$289 million = total assets (and def. outflows) •$65 million = cash (restricted & unrestricted) •$4 million = receivables, net of allow. (taxes, accounts, others) •$216 million = capital assets, net of A/D •Overall total assets are up $9.2M from 2021 ATTACHMENT #3Ai Page 6 of 25 6 Financial & Compliance Audit December 31, 2022 Financial Statements –Statement of Net Position •$140 million = total liabilities (and def. inflows) •$15.7M = current liabilities (due in 1 year) •Accounts Payable -$2.4M •Current portion of LT Debt -$5.9M •Unearned Revenue -$11.2M •$116 million = L-T ($91M –financing; $25M –pension) •Liabilities are up $3.8M from ’21 •$149 million = net position (or equity) •$121 million = net invest. in capital assets •$28 million = restricted (i.e. debt service, cap. projects., etc.) •($32,000) = unrestricted deficit (positive change of $3.9M) •Increase in equity from 2021 = $7.5M or 5% ATTACHMENT #3Ai Page 7 of 25 7 Financial Statements –General Fund •$8.8 million = Assets ($7M cash) •$2M = Liab. ($1.5M A/P; $530k other) •$5.7 million = Fund Balance ($431k decr. from ‘21) •$3.4M or 59% = unassigned •Total GF fund balance = 27% of 2022 GF expenditures or about 3 months of fund balance on hand. ATTACHMENT #3Ai Page 8 of 25 8 Financial & Compliance Audit December 31, 2022 Financial Statements –General Fund •$21M = Revenues (up $2M from ‘21) •$21M = Expenditures (up $2.1M from ‘21) •Other items: •Net Transfers in = $1.4M in •Debt Proceeds = $777k •Change in fund balance = ($431,000) ATTACHMENT #3Ai Page 9 of 25 9 Financial & Compliance Audit December 31, 2022 General Fund Budget ➢Budgeted Revenues = $19.3M ➢Actual Revenues = $21.4M ➢Revenue Variance = $2.1M ➢Budgeted Expenditures = $20.7M ➢Actual Expenditures = $21.1M ➢Expenditure Variance = $438,000 ➢Budgeted Other Items (tfrs., etc.) = $1.4M ➢Actual Other Items (tfrs., etc.) = (671,000) ➢Other Items Variance = ($2.1M) ATTACHMENT #3Ai Page 10 of 25 10 General Fund Revenues 9,158,393 7,154,304 1,190,730 1,675,497 828,347 1,395,781 General Fund Revenues -Fiscal Year Ended December 31, 2022 Property taxes Licenses and permits Intergovernmental Charges for services Fines and forfeitures Miscellaneous ATTACHMENT #3Ai Page 11 of 25 11 General Fund Expenditures 6,012,839 8,697,191 1,691,012 3,086,328 1,036,586 639,503 General Fund Expenditures -Fiscal Year Ended December 31, 2022 General government Public safety Public works Parks, recreation & tourism Capital outlay Debt service ATTACHMENT #3Ai Page 12 of 25 12 General Fund –Historical Inflows vs Outflows - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 2018 2019 2020 2021 2022 Fiscal Year Ending December 31, General Fund Revenues, Expenditures & Transfers Revenues and Other Financing Sources Expenditures and Other Financing Uses ATTACHMENT #3Ai Page 13 of 25 13 General Fund –Historical Change in Fund Balance 19,679 (449,930) 385,147 2,273,917 (431,087) (1,000,000) (500,000) - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 Net Change in Fund Balance (FY 2018 Thru FY 2022) 2018 2019 2020 2021 2022 ATTACHMENT #3Ai Page 14 of 25 14 Financial Statements –B-T Funds •$106 million = Assets ($22.4M cash; up $1.7M from ‘21) •$28.7M = Liab. ($3.6M current; $25.1M L-T) •$77.5 million = Net Position ($3.3M incr. from ‘21) ATTACHMENT #3Ai Page 15 of 25 15 Financial Statements –B-T Funds •$18.1 million = Op. revenues (up $600k or 3%) •$14.9M = Op. exp. (down $300,000 or 2%) •$3.3 million = Change in Net Position (up $1.2M or 57%) ATTACHMENT #3Ai Page 16 of 25 16 Financial Statements –B-T Funds •$5.3 million = Op. cash flows (up $300k or 6%) •$(1.1M) = cash used non-capital (down $100k or 17%) •Transfers out = $1.3M •Transfers in = $241,000 •$(2.9M) = cash used capital (up $800k or 38%) •Purchase of capital assets = $1.5M •Proceeds from debt = Leases -$574,000 •Debt service payments = $1.8M •$297k = cash from investing (up $262k or 749%) •Increase in cash = $1.7M ATTACHMENT #3Ai Page 17 of 25 17 BT Funds –Inflows vs Outflows - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 Water & Wastewater Sanitation Services Stormwater Utility Savannah Bluff Lock & Dam Major Enterprise Funds Operating Revenues vs. Operating Expenses Revenues Expenses ATTACHMENT #3Ai Page 18 of 25 18 Financial & Compliance Audit December 31, 2022 Compliance Reports –Single Audit -$1,392,863 in Expenditures of Federal Awards -ARPA CSLFRF = $1,035,721 -Audited 74% of federal expenditures -Clean Opinion –“The City complied in all material respects…” (p.115) ATTACHMENT #3Ai Page 19 of 25 19 Financial & Compliance Audit December 31, 2022 Internal Control Items and Recommendations -Recommendations: -IT & Cybersecurity ATTACHMENT #3Ai Page 20 of 25 20 Financial & Compliance Audit December 31, 2022 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. ATTACHMENT #3Ai Page 21 of 25 21 Financial & Compliance Audit December 31, 2022 Other Required Communications •No Difficulties in Dealing with Management •No Disagreements with Management •No Uncorrected Misstatements •We are independent of City as required by Government Auditing Standards ATTACHMENT #3Ai Page 22 of 25 22 Financial & Compliance Audit December 31, 2022 New Financial Reporting GASB Standards -#94 –Public-Private & Public-Public Partnerships (2023) -#96 –Subscription-based IT Arrangements (2023) -#100 –Accounting Changes & Error Corrections (2024) -#101 –Compensated Absences (2024) ATTACHMENT #3Ai Page 23 of 25 23 Questions? ATTACHMENT #3Ai Page 24 of 25 City of North Augusta, South Carolina Financial & Compliance Audit –December 31, 2022 Presented by: Grant Davis, CPA July 10, 2023 ATTACHMENT #3Ai Page 25 of 25 Recycling Collection Changes North Augusta City Council Study Session July 10, 2023 ATTACHMENT #3Aii Page 1 of 6 Recycling with Totes •Residents will receive a new recycling tote •Only recyclables in tote; keep trash in roll cart •First tote is FREE, additional totes may be purchased ATTACHMENT #3Aii Page 2 of 6 New Curbside Recycling Process •Your recycling will be collected every other week on your trash day •There are no changes to your trash pick up day •Place your recycling tote on the curb next to your trash roll cart ATTACHMENT #3Aii Page 3 of 6 New Curbside Recycling Process, cont. •Households assigned either Blue Week or Green Week •Recycling pick up calendar will be published in advance Determine Set Out Week: 1.Check City website: is your address listed as Blue or Green? 2.Check published recycling calendar: is it your color week? •If Yes, set tote out on your trash day •If No, keep tote stored until next week ATTACHMENT #3Aii Page 4 of 6 New Curbside Recycling Process, cont. •A map of the City will be published showing Blue Week locations & Green Week locations •This is separate from the trash pick up map •There are no changes to your trash pick up day •Setting out the recycling tote is in addition to setting out the trash roll cart ATTACHMENT #3Aii Page 5 of 6 Important Future Dates •Tuesday, July 11: Visit www.northaugustasc.gov/recycling to learn your week color and view pick up calendar •Friday, July 14: Grand Re-Opening of MRF •Week of July 31: New totes delivered to residents •Week of August 14: First collection of curbside recyclables ATTACHMENT #3Aii Page 6 of 6 North Augusta Council Study Session –10 July 2023 ATTACHMENT #3Aiii Page 1 of 7 Calhoun Park Improvements Events: ◦Resolution 2019-10 A Resolution providing findings about the Hamburg Incident of 1876 and appointing members of a committee to evaluate options for an additional display in John C. Calhoun Park Committee members: Charles Allen, Pat Carpenter, Tony Carr, John Felak, Trina Mackie, David McGhee, Milledge Murray, Mandy Nelson, Mark Newell, and Bob Pettit ◦10 August 2020 Calhoun Park Committee presents recommendations to City Council ◦2021 Budget set aside $20,000 for Calhoun Park improvements, notably interpretive historical panels ◦Proposed Resolution 2023-24 ◦Allows city administrator to obligate funds previously budgeted $20,000 held in Capital Projects Fund for purchase of panels and other improvements to Calhoun park as needed ATTACHMENT #3Aiii Page 2 of 7 Panels ATTACHMENT #3Aiii Page 3 of 7 Panel 1 After the Civil War, the nearby Town of Hamburg, SC became a town where free blacks and freed slaves settled. Important local government positions were held by African-American leaders from the Town of Hamburg. The most notable were Prince Rivers, Samuel Lee, and John Gardner. The 1868 South Carolina elections produced the first majority black state legislature in U.S. history. A new South Carolina constitution was drafted. Aiken County was formed from parts of Edgefield, Lexington, Barnwell, and Orangeburg counties. It was the only county formed in South Carolina during the Reconstruction Era ( 1865-1877). March 10, 1871 is celebrated as Founders Day in Aiken County. ATTACHMENT #3Aiii Page 4 of 7 Panel 2 The Hamburg Massacre occurred nearby on July 8, 1876. A gun battle occurred between about 200 men from local rifle clubs and African-Americans serving in Company A, Ninth Regiment of the South Carolina National Guard and others barricaded in a warehouse. Seven African-Americans were killed, four of whom were executed The Black casualties were First Lieutenant Allen Attaway, Corporal Nelder John Parker, James Cook, David Phillips, Albert Myniart, Moses Parks, and Hampton Stephens. The sole white casualty was Thomas McKie Meriwether. The Hamburg Massacre was a historic event in our Nation' s history. It became a key issue in the disputed presidential election of 1876 between Rutherford B. Hayes and Samuel J Tilden. The Electoral College votes from South Carolina, Florida, and Louisiana were contested, and ultimately a special Congressional committee awarded all the contested votes to Hayes, enough to swing the Electoral College to him. Known as the Compromise of 1877, this agreement led to the removal of Northern soldiers from the South, allowing white Southerners to successfully deny African-Americans their rights. This bargain between Southern Democrats and the Republicans brought Reconstruction to an end by ending The Northern occupation of the South. ATTACHMENT #3Aiii Page 5 of 7 Panel 3 In 1914, the S. C. Legislature passed a bill authorizing$ 400for a headstone on the grave of Thomas McKie Meriwether. A 1915 amendment authorized placing the monument within the town of North Augusta. Local leaders chose this prominent location as the site for the monument. Private funds supplemented the funds authorized by the S.C. Legislature. The monument was dedicated February 16, 1916 Inscriptions on the monument reflect attitudes of people during that period. Those words do not represent the attitudes of the people of North Augusta today. We are a community of people of different races and ethnic backgrounds, bonded together by unity and common rights of citizenship. We choose to learn from our past and ensure that North Augusta's future reflects a high standard for all of its citizens. The events and legacy of Hamburg do not define us. ATTACHMENT #3Aiii Page 6 of 7 Request approval of Resolution 2023-24 Calhoun Park Improvements ATTACHMENT #3Aiii Page 7 of 7