CALL TO ORDER, INVOCATION, PLEDGE OF ALLEGIANCE

  Chair called meeting to Order at 3:04 pm, asked for moment of silence and led in Pledge of Allegiance.

  Holt arrived at 3:05 pm

CITIZENS REQUESTING TO BE HEARD ON NON-AGENDA ITEMS

The Gadsden County Board of County Commissioners welcomes and encourages public participation at all meetings of the Board. Citizens are free to speak for up to three (3) minutes on non-agenda items. Public comments and participation are also encouraged for items on the agenda. Additionally, if you are unable to attend a meeting in person, comments from the Public can also be submitted via email to CitizensToBeHeard@gadsdencountyfl.org until noon on the date of the meeting. Comments submitted after the deadline, but prior to the meeting, will be added to the official record, but the County cannot guarantee that Commissioners and staff will have adequate time to review comments prior to the meeting.  Citizens are further encouraged to participate via Zoom using the credentials on the County’s website. The Board’s meetings are also broadcast live on the Board’s Facebook page.

GENERAL BUSINESS

1.

Accept the Audit Report presented by Pervis & Gray

   Mr. Dixon introduced auditors present, Ryan Tucker and Megan Camp.

Ryan Tucker, Purvis & Gray appeared before the Board to present the audit to the Board. He said they were receiving an unmodified audit.  No material weaknesses, couple of budgetary matters.

No compliance issues to report.

Single Audit-when County spends more than 750,000 have to do single audit report.  No compliance issues to report. 

BOCC Finding-BOCC did not perform a comprehensive inventory of capital assets in accordance with
F.S. 274 an reconcile that inventory. 

Property Appraiser

Incurred expenses that exceeded budget which resulted in a deficit in fund balance at year end.  Recommended the property appraiser’s budget be amended within statutory requirements (60 days of year-end).

Supervisor of Elections

The supervisor incurred expenditures that exceeded budget which resulted in a deficit in fund balance at year end.  Recommended the supervisors’ budget be amended with statutory requirements (60 days of year-end).

Sheriff
Finding-Budget was not properly amended to include additional proceeds from terminations of Enterprise leases.  Recommended the shares budget be amended within statutory requirements (60 days of year-end).  Florida statutes require in each county officer to make an annual report of revenues and expenses within 31 days of close of fiscal year.  The sheriff’s books and records were not closed and ready for audit until January 2023.  It is recommended procedure to be implemented to ensure that books and records are closed in a timely manner

Financial Highlights:

County-wide Revenues

Program Revenues: jumped around from a one year to the next depending on grants that were going on and in 2021 the CARES and ARPA program were going on and were why grant revenues were higher.

General Revenues

The property taxes, sales tax and state share revenues trending upward and increased new revenue.

County-wide expenses:

Expenses higher in 2021 mainly due to CARES and ARPA.  Expenses down from prior year by approximately $5.4 Million, 11.2%.

General Fund Unassigned Fund Balances

Unassigned Fund Balance been trending upward of just under $5 Million and was about 2.6 months of annual expenses.

Selected Financial Information:

General fund has surplus of $473,548; County Transportation had loss of $210,092; EMS Fund received transfer from Board late in year that brought that into a positive balance; Indigent Surtax fund has $1 Million surplus and Building Inspection fund has surplus of $136,991.

Summary of Federal and State Grant Activity:

15 Federal grants and 28 State grants

Capital Asset Activity

·         Capital Expenditures totaled $5.7 m in FY 2022

·         EMS Department acquired medical equipment for $769k and ambulance for $218k under installment purchase agreements

·         Public Works acquired equipment totaling $639k

·         Sheriff’s Office leased 5 new vehicles totaling $190k

·         Road projects included Point Milligan Road ($1.6M), Potter Woodberry Road ($71k), Cochran Road ($567k), Point Milligan Road Bridge ($110k) and Hardaway Highway $189k

Long Term Debt:

·         Paid off Library bonds in 2022

·         Financed purchase of EMS equipment totaling $769k (10 years at 1.135%)

·         Financed purchase of ambulance for $218k (5 years at 3.3%)

·         Sheriff leased 5 vehicles totaling $190k (4-year terms at 6.83%

·         Reduced debt by paying down $2.2M of outstanding bonds, notes and installment/lease obligations; balance of outstanding debt at 9/30/22 totals $15.3 million

Reduced long term debt by $2.2M

Required Communications

Had to implement new accounting standard, GASB 87

Future Accounting Developments:

Gov’t will be required to record a “right to use” asset and corresponding liability for all noncancelable SBITA’s that exceed one year.  This asset and liability will be reduced (expensed) over the life of the agreement.

  Commissioner Holt asked to look at last page and said they needed a dedicated person to handle this and need a standardized form to input all the information.  Also, on end of year reporting, need to have report ready at least 30 days before the end of the 60 days.

  Commissioner Simpkins asked about licensing issue and if their IT covered licensing for all constitutional offices.

  Megan Camp said important to clarify not limited to IT specific licenses and explained was any type of software where there is underlying agreement. Software that goes into platting system for Property Appraiser; software on laptops in Sheriff’s vehicles, etc.

  Commissioner Green said overall had a good audit but who responsible for preliminary reports?

  Hinson said noticed Sheriff had his response and asked where their response was.   Ryan passed out to Commissioners.

Chair NeSmith asked about the Constitutionals addressed their budget they exceeded.  Ms. Daniels said they will be working with them more closely in coming year.

Holt motion to approve/Green 5-0

MOTION TO ADJOURN

  Adjourned 3:38 pm