072825 Study Session Mins AdoptedPage 1 of 3
MINUTES OF JULY 28, 2025
Briton S. Williams, Mayor
Kevin W. Toole, Councilmember – Mayor Pro Tem
Dennis C. Briatico, Councilmember
David B. Buck, Councilmember
Pat C. Carpenter, Councilmember
John M. Felak, Councilmember
Robert L. Freitas, Councilmember
ORDER OF BUSINESS
STUDY SESSION
The Study Session of July 28, 2025 for the City Council of the City of North Augusta, having been duly publicized,
was called to order by Mayor Williams at 6:00pm 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, Briatico, Felak, Freitas, and Toole.
Member absent was Councilmember Carpenter.
Also in attendance were James S. Clifford, City Administrator; J.D. McCauley, Assistant Administrator; Kelly F.
Zier, City Attorney; Thomas C. Zeaser, Director of Engineering and Public Works; Chief Junior Johnson, Public
Safety; Tommy Paradise, Director of Planning & Development; James Sutton, Director of Public Services; Rick
Meyer, Director of Parks & Recreation, Karl Waldhauer, Manager of Tourism; Lynda Williamson, Director of
Finance; Kayla Ferguson, Manager of Human Resources; Jamie Paul, City Clerk; and Ricky Jones, Manager of
Information Technology.
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ITEM 1. CITY COUNCIL MEETING:
Administrator Clifford led Council’s discussion of items for the August 4, 2025 regular meeting. (See
Attachment #1)
Director of Planning & Development Paradise provided examples of what lights are allowed and not allowed
in DTMU 1 and 2, specifically on Item #5. (See Attachment #1 – Pictures)
Administrator Clifford stated that under Item #7 – The Hurricane Update will move to the August 18, 2025
Council meeting.
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, 2024
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, 2024. (See Attachment #3Ai)
ii. Economic Development – Riverside Village at Hammond’s Ferry - Council Update
Finance Director Lynda Williamson presented a financial update on the Riverside Village at Hammond’s
Ferry. (See Attachment #3Aii)
iii. Update on Utility Billing System Transition
Administrator Clifford provided an update on the Utility Billing System Transition. (See Attachment #3Aiii)
(B) Mayor Williams will share reflections and announcements related to current City events and
opportunities
Councilman Briatico thanked Attorney Zier for the updated forms for the volunteers and stated that they
are back doing what they do.
Mayor Williams congratulated Lt. Robert Velasco on being the next Fire Captain for the City upon Captain
Williams’ retirement.
Mayor Williams commented on the following staff members:
• Felicia Barfield and Whitley Smith completed Critical Suicide Intervention class at the South Carolina
Criminal Justice Academy
Mayor Williams congratulated Assistant City Administrator, J.D. McCauley on his selection for the
International City/County Management Association (ICMA) Governmental Affairs and Policy Committee for
a term of three years. He was selected over a pool of other highly qualified candidates across the U.S.
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PUBLIC POWER HOUR
August 4, 2025 – 5:30 p.m. - Municipal Center – 100 Georgia Avenue, 3rd Floor - Council Chambers
DRAFT AGENDA: CITY OF NORTH AUGUSTA CITY COUNCIL MEETING
August 4, 2025 – 6:00 p.m. – Municipal Center – 100 Georgia Avenue, 3rd Floor - Council Chambers
The Public Power Hour and 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:
• Regular City Council Meeting minutes of July 21, 2025
• Study Session minutes of July 28, 2025
NEW BUSINESS
5. PLANNING & DEVELOPMENT: Ordinance No. 2025-12 Amending Article 9, Signs, of the North Augusta
Development Code, Chapter 18 of the City of North Augusta, South Carolina Code of Ordinances – First
Reading
6. ADMINISTRATION: Resolution No. 2025-26 Authorizing the Donation of a Surplus Parks & Recreation
Vehicle to the Sertoma Club of North Augusta
7. ADMINISTRATIVE REPORT(S):
a. Update on Utility Billing System Transition
b. Update on Hurricane Helene Recovery Efforts
ATTACHMENT #1 Page 1 of 2
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8. 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
9. ADJOURNMENT
ATTACHMENT #1 Page 2 of 2
North Augusta - DTMU1 District
ATTACHMENT #1 - Pictures Page 1 of 2
Charleston, SC – Neon
Florence, SC – Neon
ATTACHMENT #1 - Pictures Page 2 of 2
FINANCE:
• Report will be covered under the Focus Items.
HUMAN RESOURCES:
• See the following page for the Employment Opportunities list
ENGINEERING AND PUBLIC WORKS:
• River Club Pond Sediment Removal
• Detention Pond Fence Repairs
• SRP Roof Leak Repair
• Brick Pond Boardwalk Repairs
PLANNING AND DEVELOPMENT:
• Board of Zoning Appeals Tuesday, August 5
PUBLIC SERVICES:
• South Carolina Department of Environmental Service Recycling Grant
• June Street Water Main Upgrade Project
PUBLIC SAFETY:
• Public Safety to host National Night Out at Riverview Park on Tuesday, August 5 from 4-8pm.
• We have received the Ladder Truck that was purchased from GVW Fire Department
PARKS AND RECREATION:
• Dog Park water fountains
• Riverview Park Activities Center Elevator Update: Next inspection date is August 13
• Leroy Hammond Park: New Playground Slide piece scheduled to ship from factory in Alabama on
August 15
• Riverview Park Activities Center & Riverview Park update
TOURISM:
• ENA Podcast #2 set to release on Tuesday, July 29
• 803 Day Celebration (Sunday, Aug. 3) – 1:35 GreenJackets Game vs Carolina Mudcats followed
by Free Concert:
o Swingin’ Medallions at the Sharon Jones Amphitheater @ 4:30pm
• Riverfront Theatre Company is presenting “Forever Plaid” at the Community Center on August 1
& 2 @ 7:30pm & August 3 @ 3:00pm.
o Info and tickets can be found at https://www.riverfronttheatre.com
DEPARTMENT DETAILS
for July 28, 2025
ATTACHMENT #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 803-442-5712 or sking@northaugustasc.gov.
The City of North Augusta is an Equal Opportunity Employer
EMPLOYMENT
OPPORTUNITIES
Communications Technician I – Public Safety
Grade: 10
Salary/Pay Rate: $20.24 - $24.29/hour
Closing Date: Until Filled
Engineering Inspector II – Engineering
Grade: 15
Salary/Pay Rate: $25.23 - $30.28/hour
Closing Date: 08/08/2025
Firefighter – Public Safety
Grade: 4
Salary/Pay Rate: $14.25 - $17.11/hour
Closing Date: Until Filled
Grounds Worker III – Property Maintenance
Grade: 7
Salary/Pay Rate: $17.25 – $20.70/hour
Closing Date: Until Filled
Heavy Equipment Mechanic I – Sanitation
Grade: 9
Salary/Pay Rate: $19.24 – $23.09/hour
Closing Date: Until Filled
Heavy Equipment Operator – MRF
Grade: 9
Salary/Pay Rate: $19.24 – $23.09/hour
Closing Date: Until Filled
Public Safety Officer – Public Safety
Grade: 16
Salary/Pay Rate: $24.54 - $29.45/hour
Closing Date: Until Filled
Sanitation Worker I – Sanitation
Grade: 4
Salary/Pay Rate: $14.25 - $17.11/hour
Closing Date: Until Filled
Trades Worker – Streets and Drains
Grade: 8
Salary/Pay Rate: $18.25 - $21.90/hour
Closing Date: Until Filled
Tree Care Technician – Property Maintenance
Grade: 13
Salary/Pay Rate: $23.24 - $27.88/hour
Closing Date: Until Filled
Utility Service Technician – Wastewater O&M
Grade: 13
Salary/Pay Rate: $23.24 - $27.88/hour
Closing Date: Until Filled
Vehicle Operator I – Sanitation
Grade: 6
Salary/Pay Rate: $16.25 - $19.50/hour
Closing Date: Until Filled
Vehicle Operator III – MRF
Grade: 10
Salary/Pay Rate: $20.24 - $24.29/hour
Closing Date: Until Filled
ATTACHMENT #2 Page 2 of 2
Presentation of Annual Audit Results
July 28, 2025
ATTACHMENT #3Ai Page 1 of 19
1
Presentation of Annual
Audit Results
July 28, 2025
Engagement Team
Results of the 2024 Audit
Financial Trends
Comments and Other Matters
Questions
Meeting Agenda
ATTACHMENT #3Ai Page 2 of 19
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Presentation of Annual
Audit Results
July 28, 2025
Engagement Team
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Presentation of Annual
Audit Results
July 28, 2025
Results of 2024 Audit
Our Responsibility Under Auditing Standards Generally Accepted in the United States of America (GAAS) and
Government Auditing Standards (GAS)
–Our audit was performed in accordance with GAAS and GAS.
–We considered the internal control structure for the purpose of expressing our opinion on the City’s financial
statements and not for the purpose of providing assurance on the internal control structure.
–Our objective is to provide reasonable—not absolute—assurance that the basic financial statements are free from
material misstatement.
–The financial statements are the responsibility of the City’s management.
Report on 2024 Financial Statements
–Unmodified (“clean”)opinion on financial statements.
–Presented fairly in accordance with accounting principles generally accepted in the United States of America (GAAP).
–Our responsibility does not extend beyond financial information contained in our report.
Report on Internal Controls Over Financial Reporting and on Compliance in Accordance with GAS
–No material weaknesses or significant deficiencies in internal control reported.
–No instances of noncompliance reported.
ATTACHMENT #3Ai Page 4 of 19
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Presentation of Annual
Audit Results
July 28, 2025
Results of 2024 Audit
Single Audit Report for the Year Ended December 31,2024
–Conducted Single Audits in accordance with the Uniform Guidance over one (1)major program:
•U.S.Department of Treasury –Coronavirus State and Local Fiscal Recovery Funds or “ARPA”($7.3 million)
–The City did not qualify as a “low risk”auditee per Federal guidelines.
–Unmodified (“clean”)opinion on compliance for the major programs.
–No material weaknesses or significant deficiencies in internal control over compliance reported.
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Presentation of Annual
Audit Results
July 28, 2025
Required Communications
Significant Accounting Policies
–The significant accounting policies used by the City are described in Note 1 to the financial statements.
–The City was required to implement GASB Statement Nos.100,Accounting Changes and Error Corrections,and
101,Compensated Absences,as of and for the year ended December 31,2024.
–In considering the policies used by the City,we noted they are in accordance with generally accepted accounting
principles and similar government organizations with no significant new policies or qualitative aspects of its
policies.The City is not involved in any controversial or emerging issues for which guidance is not available.
Management Judgment/Accounting Estimates
–The City uses various estimates as part of its financial reporting process –including,but not limited to,the useful
lives of capital assets and actuarial assumptions related to its pension obligations.
–Management’s estimates used in preparation of the financial statements were deemed reasonable in relation to
the financial statements taken as a whole.We considered this information and the qualitative aspects of
management’s calculations in evaluating the City’s significant accounting estimates.
ATTACHMENT #3Ai Page 6 of 19
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Presentation of Annual
Audit Results
July 28, 2025
Required Communications (Continued)
Financial Statement Disclosures
–The footnote disclosures to the financial statements are also an integral part of the financial statements and the
process used by management to accumulate the information included in the disclosures was the same process used in
accumulating the statements.The overall neutrality,consistency,and clarity of the disclosures was considered as part
our audit.
Relationship with Management
–We received full cooperation from the City’s management and staff.
–There were no disagreements with management on accounting issues or financial reporting matters.
Audit Adjustments
–There were no posted audit adjustments and no passed adjustments.
Representation from Management
–We requested written representations from management relating to the accuracy of information included in the
financial statements and the completeness and accuracy of various information requested by us,during the audit.
Management provided those written representations without a problem.
ATTACHMENT #3Ai Page 7 of 19
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Presentation of Annual
Audit Results
July 28, 2025
Required Communications (Continued)
Consultation with Other Accountants
–To the best of our knowledge,management has not consulted with,or obtained opinions from,other independent
accountants during the year,nor did we face any issues requiring outside consultation.
Significant Issues Discussed with Management
–There were no significant issues discussed with management related to business conditions,plans,or strategies that
may have affected the risk of material misstatement of the financial statements.
Information in Documents Containing Audited Financial Statements
–Our responsibility for other information in documents containing the City’s basic financial statements and our report
thereon does not extend beyond the information identified in our report.If the City intends to publish or otherwise
reproduce the financial statements and make reference to our firm,we must be provided with printers’proof for our
review and approval before printing.The City must also provide us with a copy of the final reproduced material for our
approval before it is distributed.
Auditor Independence
–In accordance with AICPA professional standards,M&J is independent with regard to the City and its financial reporting
process.
–There were no fees paid to M&J for management advisory services during 2024 that might affect our independence as
auditors.
ATTACHMENT #3Ai Page 8 of 19
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Presentation of Annual
Audit Results
July 28, 2025
2024 Financial Highlights
Total Assets = $312 million
–Cash = $56 million (unrestricted = $46 million vs. restricted = $10 million)
–Capital Assets = $247 million
Total Liabilities = $125 million
–Pension = $26 million
–Bonds & Notes= $87 million
Net Position = $187 million
–Net Investment in Capital Assets = $159 million
–Restricted = $26 million
–Unrestricted = $2 million
ATTACHMENT #3Ai Page 9 of 19
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Presentation of Annual
Audit Results
July 28, 2025
2024 Financial Highlights
Total Revenues = $81 million
–Property taxes= $15 million
–Water & Sewer = $15 million
–Capital Projects Sales Tax = $15 million
Total Expenses = $53 million
Change in Net Position = $28 million (increase)
ATTACHMENT #3Ai Page 10 of 19
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Presentation of Annual
Audit Results
July 28, 2025
2024 Financial Highlights
General Fund
Total Assets = $8.0 million
–Cash = $6.6 million
Total Liabilities = $3.3 million
Fund Balance = $4.7 million (60 days of total fund balance on hand)
–Restricted = $135,000
–Committed = $496,000
–Unassigned = $4.1 million
Total Revenues = $26 million
Total Expenditures = $27 million
Change in Fund Balance = ($1 million) decrease
ATTACHMENT #3Ai Page 11 of 19
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Presentation of Annual
Audit Results
July 28, 2025
2024Financial Highlights
General Fund
10,666,180
8,579,698
1,860,324
1,746,187
949,905
1,974,368
General Fund Revenues -Fiscal Year Ended December 31, 2024
Property taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeitures
Miscellaneous
ATTACHMENT #3Ai Page 12 of 19
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Presentation of Annual
Audit Results
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2024 Financial Highlights
General Fund
8,016,402
11,058,293
1,836,553
3,696,591
1,617,953
732,193
General Fund Expenditures -Fiscal Year Ended December 31, 2024
General government
Public safety
Public works
Parks, recreation & tourism
Capital outlay
Debt service
ATTACHMENT #3Ai Page 13 of 19
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Presentation of Annual
Audit Results
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2024 Financial Highlights
General Fund
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
2020 2021 2022 2023 2024
Fiscal Year Ending December 31,
General Fund Revenues, Expenditures & Transfers
Revenues and Other Financing Sources Expenditures and Other Financing Uses
ATTACHMENT #3Ai Page 14 of 19
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Presentation of Annual
Audit Results
July 28, 2025
2024 Financial Highlights
General Fund
385,147
2,273,917
(431,087)
85,062
(1,005,827) (1,500,000)
(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 2020 Thru FY 2024)
2020 2021 2022 2023 2024
ATTACHMENT #3Ai Page 15 of 19
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Presentation of Annual
Audit Results
July 28, 2025
Comments & Other Matters
New GASB Pronouncements for Future Years
–GASB Statement No.102,Certain Risk Disclosures,will require governments to assess whether a concentration or
constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt
vulnerable to the risk of a substantial impact.Additionally,this Statement will require governments to assess whether an
event or events associated with a concentration or constraint that could cause the substantial impact have occurred,have
begun to occur,or are more likely than not to begin to occur within 12 months of the date the financial statements are
issued.Applicable for June 30,2025 year ends and beyond.
Other Matters Currently Being Considered by GASB
–Going concern uncertainties and severe financial stress
–Revenue and expense recognition
–Subsequent events
–Implementation Guide Update –2025
–Classification of Nonfinancial assets and Infrastructure assets
ATTACHMENT #3Ai Page 16 of 19
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Presentation of Annual
Audit Results
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FREE QUARTERLY CONTINUING EDUCATION AND NEWSLETTERS
FOR GOVERNMENTAL CLIENTS
Free Continuing Education.We provide free quarterly continuing education for all of our governmental clients.Each quarter we
pick a couple of significant topics tailored to be of interest to governmental entities.In an effort to accommodate our entire
governmental client base,we offer the sessions several times per quarter at a variety of client provided locations resulting in
greater networking among our governmental clients.Examples of subjects addressed in the past few quarters include:
-ACFR Preparation -GASB Updates -Grant Accounting Processes and Controls -GASB 68 (Pensions)and 75 (OPEB)
-Internal controls over revenue and cash receipting and accounts payable,payroll,and cash disbursements
-American Rescue Plan (ARPA)information,issues and updates -Single audits for auditees
-Collateralization of Deposits and Investments -Internal Controls over Accounts Payable,Payroll and Controls
-Policies and Procedures Manuals -Segregation of Duties –GASB 87 (Leases)–GASB 96 (SBITAs)
-Data Security and General Information Technology Controls and Best Practices
Communication.In an effort to better communicate our free continuing education plans and newsletters,please email Paige
Vercoe at pvercoe@mjcpa.com (send corresponding copy to gdavis@mjcpa.com),and provide to her individual names,mailing
addresses,email addresses and phone numbers of anyone you wish to participate and be included in our database.
Comments & Other Matters
ATTACHMENT #3Ai Page 17 of 19
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Presentation of Annual
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Governmental Advisory Services
Beyond traditional audit and accounting services and IT services,we provide advisory services that are wide-ranging in nature.
Our experienced government advisory team helps governments,governmental agencies and special purpose governmental
organizations balance fiscal responsibility with the latest business strategies to achieve targeted and overarching objectives.
Comments & Other Matters
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Presentation of Annual
Audit Results
July 28, 2025
Comments and Questions?
We appreciate the opportunity to serve the City!
Conclusion
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