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From YouTube: Columbus Ga City Council Audit Report 0122 19
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B
C
A
B
D
So,
as
the
city
manager
mentioned
this
year
is
the
first
year
that
we've
had
a
change
in
external
auditors
for
a
very
long
time,
and
so
what
I'd
like
to
just
go
over
briefly
is
initially
how
we,
how
we've
gotten
here
on
April,
23rd,
2018,
all
right,
fortenberry
and
9,
is
LLP
met
with
the
executive
management
to
include
city
manager
in
the
mayor
at
the
time,
as
well
as
city
staff,
to
advise
that
they
would
be
unable
to
perform
our
annual
audit
due
to
circumstances
beyond
their
control.
On
April
25th
2018.
D
D
It
was
great
to
have
a
new
set
of
eyes,
take
a
look
at
our
financial
records
and
also
with
that
new
set
of
eyes,
which
came
a
fresh
perspective.
So
what
I'd
like
to
do
now
is
turn
it
over
to
mr.
Miller
Edwards,
he's
the
partner
in
charge
for
lobbying
consent
out
of
there
making
office
and
he's
going
to
present
our
audit
report.
E
Good
evening,
good
evening,
thank
you
all
for
having
me
here.
As
Angelica
said,
there
are
several
things
in
front
of
you.
What
I
wanted
to
follow
was
one
that
has
a
pretty
picture
of
the
waterfront
I.
Think
that's
something
we've
put
together.
That's
for
these
very
kind
of
purposes
to
help
people
such
as
yourselves
and
others
that
may
not
be
nerd.
Accountants
like
I,
am
to
walk
through.
What
does
this
audit
really
mean?
What.
E
A
A
E
All
right,
you
want
me
to
use
this
I'm
not
going
to
be
pushing
this
forward.
Okay!
Well
again,
what
you
see
right,
there
is
what
we
call
the
arbitrage
discussion
analysis.
It
attempts
to
summarize
the
financial
results
that
are
included
in
your
conference
of
annual
financial
Port.
When
you
look
at
the
report,
there's
a
lot
of
information
in
it
and
kind
of
sometimes
hard
to
digest
what
exactly
it
is
you're
looking
at,
and
so
that's
why
we
put
together
this
thing.
E
We
call
the
auditors
discussion
analysis
so
with
that
being
said,
I'm
going
to
peruse
through
it
and
you've
got
the
hard
copy,
I
believe
in
front
of
you.
First
page,
you
see,
there's
just
an
example:
the
clients
that
we
serve.
We
serve
450
governments
across
the
southeast,
primarily
in
Georgia,
so
you
can
see
places
that
are
similar
in
size
in
nature
to
Columbus
Savannah,
making
Augusta
those
kind
of
places
as
well.
It's
a
it's
a
big
part
of
what
we
do
as
a
firm.
It's
the
largest
niche
we
have
in
the
firm.
E
It's
not
always
been
that
way,
but
it's
developed
over
time.
There's
a
growing
demand
in
this
sector
of
business
for
accountability
and
I
working
services
and
I'm
happy
to
say:
we've
been
a
big
part
of
what's
going
on
here
in
the
southeast,
so
happy
to
be
of
service
to
you
all
this
year.
Hopefully,
we
were
able
to
bring
some
experience
to
the
table
to
make
it
into
a
good
transition.
E
The
next
thing
I've
got
is
page
numbered
1,
and
what
page
number
1
does
is
try
to
summarize
everything.
I've
already
said
and
a
few
other
things-
and
that
is
the
purpose
of
this
meeting
today,
is
to
highlight
to
you
what
we
have
as
far
as
the
audit
process
and
the
results
thereof.
What
are
the
different
responsibilities
by
you
by
us?
What
is
it
that
we
all
are
supposed
to
be
doing?
What
kind
of
issues
did
we
have
do?
E
We
have
any
kind
of
problems
that
we
had
to
go,
get
expert,
testimony
or
expert
help
and
consultation
doing
some
things
we
didn't
have
any
of
that
did
we
have
any
kind
of
issues
when
it
came
to
independence?
We
didn't
have
any
of
that.
Those
kind
of
things
are
addressed
inside
this
document.
We
also
talked
about
the
financial
statement
themselves
and
some
of
the
good
things
we
see
and
any
concerning
things
we
see.
E
Additionally,
we
have
some
recommendations
for
improvement
that
you
would
expect
I
would
think
of
a
new
auditor
not
to
mention
just
as
the
annual
audit
process
alone.
So
again,
that's
what
this
document
attempts
to
do
is
summarize
all
of
these
things
as
we
go
through
it.
You
turn
to
the
next
page.
That's
just
a
little
bit
more
about
who
we
are.
We
have
eight
offices,
I
am
out
of
the
making
office.
I
live
an
hour
and
a
half
from
here
I
live
on
the
west
side
of
Macon.
E
E
Now
we
go
to
page
for
itself
and
page
four
attempts
to
summarize
the
auditor's
report
and
you've
asked
me.
You've
asked
modern
Jenkins
to
come
in
here
and
to
audit
the
Columbus
consolidated
government.
The
reason
for
that
is
not
just
to
meet
state
law
or
any
other
colorbond
covenants,
but
it's
it's
a
one
time
a
year.
It
lasts
more
than
one
day
it
kind
of
goes
about
six
months,
but
it's
an
opportunity
to
have
someone
come
in
from
the
outside,
with
certain
expertise
to
look
at
what
you've
got
the
financial
statements.
E
Look,
what
you've
got
for
the
record-keeping
function
and
to
opine
on
are
we
in
good
shape
and
are
these
financial
types
indeed
correct?
And
so
that's
what
the
audit
process
is
so
we've
been
asked.
He
essentially
certified
what
you
have
here
in
front
of
you
as
far
as
you're
at
comprehensive,
a
and
Finance
report
I'm
happy
to
say
that
we
are
able
to
give
you
what
you
might
call
a
clean
opinion
and
our
industry
cover
net
unmodified.
E
We
are
able
to
give
you
a
clean
of
peeing
on
your
copper,
which
means
basically
to
you
and
all
other
instant
parties,
that
we
do
believe
that
your
financial
statements
that
I've
been
presented
to
you
present
fairly
in
all
material
respects
the
financial
position
and
the
results
of
operations
for
this
year
that
we
are
being
asked
to
cover.
So
as
of
June
30
18,
what's
being
presented
to
you
tonight,
we
believe
we
can
give
a
thumbs
up
and
say
they
are
accurate
and
to
be
followed.
E
We
did
have
an
emphasis,
a
matter.
That's
a
new
paragraph.
That's
inside
this
doctrinal
page,
for
the
emphasis
of
matter
has
to
do
with
the
new
pronouncement
that
was
implemented
this
past
year.
You
all
probably
heard
about
other
post-employment
benefits,
otherwise
known
in
this
industry
is
open.
There
is
a
standard
that
you
all
had
to
implement
this
year
to
put
that
into
your
financial
statements
at
a
new
degree,
a
new
level,
and
that's
been
done.
The
reason
we
call
it
in
if
it
doesn't
matter
is
it
was
material.
E
It
was
a
large
adoption
of
a
new
principle
and
we
felt
like
we
had
to
make
that
in
our
audit
report
very
clear
going
to
the
next
page
page
five,
you
all
do
what
you've
heard
me
refer
to
as
a
calf
or
a
conference
of
annual
financial
report.
State
law
with
generally
accepted
accounting
principles,
don't
require
a
Kaffir.
They
require
basic
financial
statements.
Okay,
you
all
have
elected
to
do
this
additional
work
and
you've
been
doing
it
for
many
years
long
before
I
got
here.
E
You
all
have
an
introductory
section
that
talks
about
a
lot
of
things.
Some
of
them
are
financial.
Some
of
them
are
non-financial.
You
also
have
statistical
information.
That's
the
third
set
of
bullets.
You
see,
you've
got
statistical
information
that
gives
you
ten
years
worth
of
data.
So
if
you
want
to
see
how
we
looked
in
eighteen
and
say
you
know,
how
do
we
compare
to
2012
that
data
is
greatly
in
here
some
of
its
non-financial
as
well?
E
This
I
fully
expect
you
to
get
it
again
with
this
year's
on
it
going
to
page
six.
The
overview
of
the
financial
stamps
is
where
we
begin,
and
your
audit
is
very
encompassing
you've
got
your
primary
government
yourself,
but
then
you
think
about
all
the
component
units
you've
got
like
the
hospital
authorities
included
in
here.
The
waterworks
is
included
here.
You've
got
a
lot
of
entities
that
are
related
to
this
consolidated
government
that
are
part
of
the
big
package
of.
What's
in
this
Cafer,
some
of
those
entities
have
been
audited
by
other
auditors.
E
We
have
to
use
their
audit
accordingly
to
incorporate
it
into
your
audit
and
alter
everything
else.
That
remains
so
again.
It's
very
much
a
team
effort
of
approaching
this.
This
overall
audit,
when
I
look
at
the
city
itself
toward
the
bottom
of
the
last
third
of
this
pay
highlights
that
hit
me.
You
all
are
pretty
large
government
you've
got
728
million
dollars
worth
of
assets
in
your
primary
government.
E
That's
looking
at
your
general
fund
through
your
proprietary
funds,
your
agency
funds,
everything
you
all
got
a
large
government
here,
seven
hundred
twenty
eight
million
dollars
worth
of
assets,
a
lot
of
that
is
capital
assets.
A
lot
of
that
is
things
like
the
roads,
the
bridges,
the
the
facilities,
all
those
kind
of
things,
but
nonetheless
you're
talking
three
quarters
of
a
billion
dollars
worth
of
assets
are
being
managed
and
some
shape
form
a
fashion
by
you
this
governing
board.
So
that's
a
pretty
large
government.
E
You've
got
about
three
hundred
eighty
six
million
dollars
worth
of
over
all
liabilities,
we're
talking
about
things
as
simple
as
accounts
payable
to
revenue,
bonds
to
other
kind
of
debts
to
net
pension
liabilities.
Things
of
that
kind.
You've
got
a
large
amount
on
your
on
your
balance
sheet.
You
end
up
having
a
net
worth
or
an
equity
of
about
three
hundred
forty
two
million
dollars
now
I,
don't
know
about
you,
I'd
love
to
personally.
Have
that
kind
of
balance
sheet.
E
E
There's
a
lot
of
things
going
on
as
the
point
you
do
have
an
unrestricted
deficit
when
I
look
at
this
and
I
say:
you've
got
a
net
worth
or
an
equity
of
this
large
amount
of
382
342,
a
lot
of
that's
invested
in
your
capital
assets,
and
so,
if
you
dive
into
the
equity
session,
you've
got
a
lot
of
things.
Investing
capital
assets
when
it
comes
to
the
free
and
clear
you've
got
an
unrestricted
deficit.
You
might
sit
there
and
say
whoa
whoa
whoa.
Why
do
we
have
a
deficit?
E
You
have
a
deficit
there
like
a
lot
of
government's,
do
nowadays
with
the
adoption
of
that
pension
standard
a
few
years
ago
and
the
adoption
of
that
o
peb
standard
this
year.
That
is
about
a
hundred
and
ninety
million
dollars
worth
of
liabilities
that
you
all
have
now
that
you
used
to
not
be
reporting
on
your
books.
Okay,
now,
by
doing
that,
you
still
have
an
overall
equity
position,
but
the
components
of
equity
you've
got
an
unrestricted
deficit
in
there,
nothing
to
still
cry
about
nothing.
To
worry
about.
That's
the
way.
E
A
lot
of
Gummer's
like
I've,
got
government's
your
size
and
bigger
that
have
a
lot
more
unrestricted
deficit.
I've
even
got
some
governments
that,
at
this
perspective,
have
a
total
debt
of
their
liabilities
outweigh
their
assets.
I
got
one
school
district
that
has
a
1.4
billion
dollar
liability
for
their
pension
plan.
It
took
them
under
four
years
ago
when
they
adopted
that
and
the
OU
pet
plan
made
it
go
even
deeper,
and
this
is
a
huge
government
that
we're
talking
about
one
that
you
would
recognize
so
again.
This
is
not
unusual.
E
Actually,
you
look
better
than
most
governments
of
your
size,
I'm
going
to
the
next
page,
I
dive
into
the
statement
of
activities.
That's
what
we
call
the
income
statement
at
entity
wide
level
in
a
nutshell,
at
the
primary
government
level,
at
your
fund
levels
you
took
in
about
two
hundred
and
ninety
two
million
dollars
worth
of
revenues
this
year.
E
Okay,
ninety
two,
but
you
also
had
expenses
of
about
two
hundred,
seventy
eight
million,
so
your
bottom
line
was
about
thirteen
fourteen
million
dollars
of
things
like
thirteen
and
a
half
million
that
you
had
for
bottom
line,
people
might
say:
well.
Why
do
we
need
to
have
a
bottom
line
of
that
kind?
That's
you
know
we're
not
the
business
of
making
money.
No,
but
what
this
did
is
this
provides
cash
flow
because
from
that
you
have
to
be
able
to
pay
for
debt
and
other
enhancements
to
the
facilities
and
those
kind
of
things.
E
So
at
this
point
it
is
important
to
show
a
good,
strong
bottom
line,
because
there
are
certain
things
that
you
otherwise
might
think:
you're
expensing
that
you're
not
just
going
to
your
balance
sheet.
You
got
to
have
this
coverage
to
do
it
so
I.
Look
at
this
and
I
think
this
is
a
very
good
looking
and
reasonable
statement
of
activities.
That's
just
a
perspective.
I
want
to
share
with
you.
E
Turning
the
page.
I've
got
some
graphs
and
charts
up
there.
Some
pie
charts
the
general
fund
is
now
where
I'm
about
to
take
you
and
look
at
the
general
fund
itself.
That's
the
heart
and
soul
of
the
government
fair
statement
most
times.
If
we're
gonna
get
into
budget
debates,
it's
gonna
be
about
the
general
fund.
Well,
your
general
fund
took
in
about
a
hundred
eighty
seven
million
dollars
this
year.
E
So,
if
that
previous
number
of
that
to
90
to
187
of
that
ran
through
the
general
fund
components
of
that
revenue
stream,
you
can
see
in
that.
In
that
chart,
property
taxes
was
about
fifty
seven
and
a
half
million
that
represented
about
thirty
one
percent
of
your
revenue
stream
in
the
general
fund.
Your
sales
taxes
were
thirty,
eight
percent
coming
in
at
about
seventy
two
million
dollars.
So
just
those
two
alone
you
were
looking
at
about.
69
percent
of
your
revenues
were
coming
in
the
form
of
property
taxes
and
sales
taxes.
E
The
property
taxes
were
31%
of
your
overall
general
fund
revenues
and
your
sales
taxes
were
38%.
Okay.
Now
somebody
asked
me
earlier
this
morning,
another
city
very
similar
in
size
to
you
all.
What's
the
right
mix,
this
other
city
I
went
to
this
morning
again:
they're
almost
identical
size-wise
to
y'all.
They
actually
50%
of
their
revenues
from
property
taxes,
and
they
asked
is
that
too
high
and
I
said
well,
it
really
depends.
It
depends
on
what
kind
of
activities
and
commerce
you've
got
going
on.
E
Another
thing
that
we've
got
down
below
is
the
expenditure,
so
we're
looking
at
the
same
way,
and
you
see
that
big
slice
of
pie,
that
big
slice
of
pie
is
Public
Safety,
it's
about
a
hundred
and
one
million
dollars.
It
represents
59%
of
your
expenditures.
So
that's
a
big
part
of
what
you
have
here.
Public
Safety
is
always
the
biggest
part
of
a
city
or
county
government.
So
don't
be
surprised
by
that
slice
of
pie.
It's
a
big
part
of
what
goes
on.
E
Is
it
the
right
level
right
now,
59%
that
same
government
went
to
this
morning?
They
were
at
50%,
okay,
right
or
wrong.
There
is
no
right
or
wrong,
but
I'm,
just
giving
you
comparability
that
you
just
always
ought
to
kind
of
be
attuned.
To
is
how
do
you
compare
to
other
places?
I
will
tell
you
this
other
government
I
went
to
this
morning.
E
It's
not
near
as
healthy
as
you
all
are
okay,
so
you
got
away
a
lot
of
things
into
this
mix,
but
59%
is
a
pretty
large
chunk
of
where
your
time
and
effort
is
going
I'm
sure
you
see
it
and
feel
it
in
your
capacity
up
here.
That's
a
big
part
of
what
local
government
is
about
is
providing
public
safety
fire
police
all
those
types
of
things,
the
next
page.
E
We
look
at
your
change
in
fund
balance
and
you
can
see
it
kind
of
goes
all
over
the
place
up
down
and
all
around
that's
the
nature
of
a
general
fund.
It's
not
unusual
to
have
it
go
up
down.
Moving
all
around,
you
have
to
appropriate
some
of
the
fund
balance,
but
this
will
give
you
a
snapshot
of
the
last
six
years
of
what
we've
had
happen
with
fund
balance
at
the
general
fund
this
year
it
actually
increased
by
1.4,
mil
that
was
after
making
some
restatements
that
I'll
get
to
in
a
few
minutes.
E
So
your
overall
fund
balance,
when
you
compare
it
in
this
Cafer
to
last
year,
it
increased
by
1.4.
Only
you
can
decide
if
that
was
the
right
direction.
Personally,
I
think
is
important
for
governments
right
now
to
be
building
up
their
fund
balance.
We
had
a
recession
started
in
2008
I
had
a
lot
of
government
that
took
it
on
the
chin
back
in
that
period
of
time
and
ate
their
fund
balance
down.
E
Okay,
when
I
do
look
at
your
fund
balance
I
do
think
it's
you're
in
a
healthy
position.
Nothing
to
write
home
and
brag
about,
but
I
do
think
you're
healthy,
there's
over
other
governor,
went
to
today
had
13
days
worth
of
fund
balance.
That
means
that
their
their
funds,
they
had
net
net
of
all
liabilities
that
the
general
fund
they
had
13
days
of
wherewithal
you
all
have
100
days
based
on
that
measurement.
That's
a
pretty
big
difference.
I
see
a
difference
in
health
real
quickly.
E
I
know
that
for
you
all
you'd
like
to
look
at
unassigned
fund
balance,
which
is
a
fair
thing
to
do,
because
you
got
restricted
elements
of
fund
balance.
Your
unassigned
is
about
33
million,
which
gives
you
then
about
75
days
worth
of
cash
and
investments
to
fund
this.
That's
pretty
good!
That's
where
you
probably
ought
to
be
at
June,
30th!
Think
about
it.
What
you
have
at
June
30,
the
June
30th.
You
still
got
to
get
through
July
August,
September,
October
property
taxes
start
coming
in.
We
need
to
measure
out
nicely
at
June
30th.
E
If
you're
getting
measured
at
9:30,
like
cobb
county,
does
you're
gonna
look
a
lot
different,
you
might
look
at
our
exit.
Okay,
you
get
measured
like
when
that
county
does
at
1231.
You
might
look
fat
as
a
sow
okay,
it's
when
you
measure
it
your
measurements,
June
thirtieth
and
when
I
look
at
June
thirtieth.
You
need
about
three
months
worth
of
fund
balance.
You
need
what
you've
got
here,
if
not
a
little
bit
more
for
contingency
planning.
So
again,
I,
look
at
and
I
think
it's
in
pretty
good
shape.
E
E
Turning
the
page
I'm
out
of
the
numbers
for
the
moment,
I'm
gonna
dive
into
the
rest
of
the
all
of
it.
As
an
auditor,
where
you
are
required
to
do
a
variety
of
testing,
not
just
look
at
the
numbers,
but
look
at
your
systems
and
look
at
your
internal
controls
and
how
well
you
follow
state
laws
and
federal
laws
and
Covenants
and
all
those
kind
of
things,
and
you
actually
look
pretty
good.
E
We
had
two
findings
this
year,
but
they
weren't
necessary
related
to
systems
as
much
as
there
were
to
some
prior
period
adjustments
we
had
to
make
and
I'll
die
further
than
that
in
a
minute.
But
when
I
look
at
your
systems
overall
you're
in
pretty
good
shape,
you
don't
have
a
lot
of
conflicting
or
segregation
of
duties
issues
we
do
have
some,
but
not
material
enough
is
significant
enough.
That
I
need
to
call
that
a
finding.
We
also
looked
at
your
federal
programs.
E
This
past
year,
you
took
in
almost
eight
million
dollars
worth
of
federal
funds
through
federal
probes.
You
know,
like
the
the
Workforce
Investment
Act
things
like
that,
the
weeow
Airport
you
had
all
kind
of
improvement
grants
than
out
there.
Those
two
are
the
two
that
we
actually
tested
and
we
had
up
to
about
three
and
a
half
million
dollars,
so
we
tested
about
50%,
like
45
percent
of
your
federal
funds
and
I'm
happy
to
say
that
I'm
able
to
give
you
an
unmodified
opinion
as
to
your
compliance
with
the
federal
funds
that
you
received.
E
I
can't
say
that
everywhere,
I
had
another
airport
improvement,
grant
and
I
went
to
you
in
the
same
place.
I
talked
about
this
morning
and
we
had
to
find
any
relative
to
that
being
a
compliance
with
federal
guidelines.
It's
tough
to
do
if
you've
ever
been
in
that
role.
The
rules
of
the
game
seem
to
change
daily.
You
know
you
get
a
grant,
and
this
is
what
you
think
you're
supposed
to
do,
and
then
you
find
out.
No,
they
want
you
to
do
it
another
way.
It's
just
a
constantly
changing
situation.
E
You
all
came
out
unscathed.
You
did
everything
right.
You've
met
the
standards
you
dotted
all
eyes
and
crossed
all
t's.
That's
a
good
place
to
be
on
page
11
is
the
beginning
of
several
pages
that
I
won't
bore
you
with,
but
they're
there
for
me
to
tell
you
anything
that
I'm
required
to
we
call
it
required
communications,
a
required
communication
B.
If
say,
fences,
I,
had
a
disagree
with
management.
E
We
couldn't
agree
on
something
I'm
required
to
tell
you
that
we
had
a
disagreement,
I'm
happy
to
say
we
had
all
agreement
once
we
got
through
the
first
year
audit
process
of
how
you
do
it
and
how
we
think
it
I'll
be
done.
We
always
found
a
happy
meeting
of
understanding
and
everything
is
good.
We
had
no
independence
problems,
that's
always
something
we
have
to
report
to
you.
If
there
was
any
kind
of
concern
about
independence,
we
need
to
share
that
with
you,
because
we
need
to
be
independent.
E
You've
hired
us
to
be
independent
of
management.
We
have
none
of
those
issues
we
had.
He
didn't
have
any
reason
to
go,
get
expertise.
We
didn't
have
to
call
Washington
DC
to
ask
for
special
guidance
on
anything.
Everything
was
pretty
apropos
the
way
it
oughta
be,
so
we
had
nothing
there
to
really
share
with
you
and
that's
what
I
basically
say
on
those
few
pages
right
there.
E
But
if
you
jump
to
page
14,
we
start
diving
into
our
recommendations,
and
you
heard
me
say
when
we
talk
about
the
internal
control
testing,
that
we
had
to
findings
and
they
were
adjustment
related.
The
first
fighting
we
had
had
to
do
with
receivables
in
government.
There's
a
lot
of
do
to
do
from
pretend
that
each
one
of
you
are
represent
a
fund
of
the
government
of
Columbus.
You
might
be
SPLOST,
you
might
be
the
other
splash.
You
might
be.
A
debt
service
fund
he's
the
general
fund,
we're
just
all
across
the
board.
E
We
got
all
these
funds
correct
and
it's
part
of
that
as
a
happy
family.
We
move
money
around.
We
share
it
and
will
loan
you
money
over
here
so
that
you
can
do
this
and
they
loan
it
to
us.
We
got
to
a
point
when
we
drove
into
this
this
year
we
looked
at
with
management,
and
we
had
concerns
about
collectability
when
it
came
to
some
funds
that
actually
owed
another
fund.
E
It's
like
how
is
that
fun
going
to
ever
pay
that,
and
with
that
challenge
we
ended
up
determining
together
that
that,
probably,
is
something
we
need
to
address.
Okay,
if
it's
not
going
to
be
able
to
be
paid
any
time
soon.
If
ever
maybe
we
need
to
write
it
off,
and
so
what
happened
is
is
that
we
as
management-
and
these
are
the
representation
management.
These
statements,
it
was
determined
that
we
needed
to
write
something
off
and
treat
it
as
a
July
1st
of
2017
opening
change
to
fund
balance
in
these
funds.
E
So
what
that
means?
This
is
the
Gentle
fund
who
most
funds
owed
money
to
the
general
fund.
It
actually
took
the
write-off,
but
by
taking
that
write
off
the
other
funds,
look
okay!
So
as
we
wrote
something
off
if
the
Medical
Center
fund
owed
the
general
fund
by
writing
it
off
the
Medical,
Center
fund
works
better
now
it
looks
like
it
ought
to,
and
the
general
fund
takes
it
on
the
chin,
doing
all
that
nothing
changed
in
the
whole
household,
but
we
cleaned
up
how
the
funds
looked
individually.
E
The
household
nothing
changed
okay,
but
we
had
some
adjustments
and
because
we
as
auditors
are
required
to
opine
on
individual
funds.
We
have
to
then
therefore
treat
as
a
restatement
and
have
a
finding
relative
to
it.
Okay,
that's
the
nature
of
what
we
had
here.
It's
not
unusual
a
lot
of
the
times.
We
do
first-time
audits.
We
have
these
kind
of
things
come
up
and
if
their
material,
we
have
to
make
certain
such
restatements
is
there
any
kind
of
question
I
get
the
impression
there
might
be,
but.
A
B
E
F
E
Gonna,
you
got
two
answers
to
that
questions.
It
is
not
unusual
for
us
to
come
in
and
have
these
kind
of
adjustments,
I
mean
everywhere.
I
go
large
small.
You
ask
Augusta
Georgia
Macon
Georgia
Gwinnett,
County,
mister
triple-a,
rated
Gwinnett
County
the
first
time
we
did
that
audit.
We
had
a
bunch
of
prior
period
adjustments,
so
this
is
not
unusual
to
have
a
new
look
at
things
and
make
these
changes
now.
E
Does
it
worry
me
was
your
second
partly
quick,
not
at
all,
because
the
beautiful
thing
about
this
there's
no
lingering
effect,
it's
not
like
we're
sit
here,
saying
you've
got
a
problem
when
it's
gonna
take
years
to
fix.
It's
been
fixed,
it's
done.
After
talking
management,
we
were
able
to
determine
that
this
was
the
right
answer
and
we've
reflected
inside
this
Cafer
and
there's
no
more
lingering
effect
to
it.
So
no,
it
doesn't
worry
me
at
all,
especially
as
I
talk
to
management.
D
Quick
comment
in
my
presentation
as
a
response
to
the
audit
findings
here,
which
was
regarding
the
recording
of
the
receivables
I.
Don't
counsel
may
recall
in
FY
14
we
actually
did
recognize
a
change
in
the
standards
in
this
is
where
you
know,
Miller
and
I
had
some
discussion
about
the
interpretation
of
what
that
meant,
because
at
that
time
we
recorded
the
adjustment
as
based
on
our
interpretation
and
at
the
recommendation
of
our
external
auditors
at
that
time.
D
B
And
it's
no,
you
know
it's
kind
of
like
in
years
where
the
Gulf
Authority
didn't,
and
we
said
you
know
we're.
We've
got
to
put
in
300,000,
but
you're
going
to
owe
us
that
money.
Well,
we
know
we're
not
going
to
get
that
money,
but
I
want
the
Civic
Center
or
those
agencies
such
as
that.
So
but
we
it's.
B
B
E
Clears
mud
right
now,
no
I
do
think
things
are
better
and
I
think
you
know,
like
Angelica
said
you
all
adore.
You
attempt
to
do
this
by
using
it
as
a
reserve
fund
balanced
approach
in
the
past,
and
what
we
want
to
do
is
just
get
it
off
the
balance
sheet
entirely
and,
as
was
just
mentioned
about
an
example,
you
know
when
you're
gonna
give
money
to
someone
to
go,
buy
golf
carts,
you
know,
if
you
don't
think
you're
gonna
get
it
paid
back.
If
it's
gonna
take
20
years
to
get
it
back.
E
It
you
know,
never
forget
about
it,
but
let's
keep
our
general
fund
clean
as
much
as
possible
and
that's
what
we
were
trying
to
do
and
I'm
satisfied
with
everything
again.
There's
no
lingering
effects
to
this
at
all.
I
think
it's
a
better
picture
by
fun.
Each
fund
looks
more
appropriate.
Looking
at
the
next
page,
I
don't
number
two
toward
the
bottom.
We
also
work
with
the
management
to
determine
there
need
to
be
a
Restatement
having
to
do
with
accrued
interest.
E
In
the
past,
you've
had
debt,
like
most
governments,
do
you've
got
your
share
of
debt.
The
fun
level
like
at
the
general
fund
level.
You
don't
accrue
interest,
that's
one
of
the
craziest
things
you'll
ever
hear
in
governmental
County,
but
it
modified
accrual.
You
don't
accrue
interest
even
if
it's
due
tomorrow,
even
if
a
million
dollar
interest
payments
due
tomorrow,
you
don't
accrue
it
until
it's
due.
E
But
when
you
go
to
the
entity
wide
level
when
you
go
to
the
full
accrual
picture,
which
is
what
I
opened
up
with
when
I
talk
about
seven
hundred
twenty
eight
million
in
386
and
all
that
that
you
are
supposed
to
accrue
interest
and
the
trouble
was
that
didn't
get
converted
in
the
past.
So
we
had
an
adjustment
that
we
needed
to
make
to
the
entity
wide
level
for
about
three
million
and
unfortunately,
that's
deemed
to
be
material
which
results
in
this
being
every
statement
finding
just
like
what
you
asked
my
mom.
E
Does
that
give
me
any
consternation
not
at
all
we're
clean
now
we're
on
the
right
page
and
there
was
nothing
malicious
or
anything
about
what
they
were
doing.
It
just
didn't,
get
converted
the
right
way,
but
we're
good
we're
golden
going
forward
and
it
it
doesn't
affect
your
general
fund.
That's
just
the
enemy
wide!
That's
what
I'm
trying
to
look
at
everything
all
the
funds
together
as
one
so
I,
think
we're
good
to
go
on
that
too.
You're
not
going
to
see
these
two
findings
again.
E
It
would
be
something
really
really
strange
if
you
were
to
see
that
again
so
long
as
you
go
to
page
16,
we
have
left
the
concept
to
find
these
and
we're
now
we're
just
looking
at
management
points.
Take
it
or
leave
it
kind
of
points.
Do
what
you
want
to
kind
of
points,
but
things
that
we
see
that
you
might
want
to
consider
doing
some
change.
One
of
the
things
has
to
do
at
the
agency
funds
when
went
to
the
magistrate
court
in
Superior,
Court's
offices.
E
When
you
go
to
the
magistrate,
they've
got
a
very
old
system
and
we
learned
from
experience
and
in
talking
to
them
it
crashes
a
lot,
and
you
know
as
well
as
I.
Do
you
ever
like
it
when
your
computer
crashes?
Is
it
a
lot
of
fun
to
have
to
try
to
find
that
information
and
reinvent
what
you
did
all
day
long?
E
We
would
just
say
that
you
need
to
get
with
that
court
and
see
if
there's
anything
that
needs
to
be
done
in
the
magistrate
court
to
maybe
upgrade
the
system
to
where
it
becomes
a
more
reliable
system
that
doesn't
have
the
potential
of
crashes
and
those
kind
of
things.
So
again,
just
a
recommendation
at
the
Superior
Court's
office
kind
of
the
contrary,
most
of
what
they
do
over
there,
not
most
a
large
part.
E
What
they
do
over
there
is
hand
written
we're,
talking
manual,
I,
don't
know
about
y'all,
but
I'm
human
and
I
made
takes,
and
when
you
start
getting
to
the
manual
nature
of
accounting.
That's
when
mistakes
happen,
and
we
would
recommend
that
that
court
and
you
all,
look
and
see
if
there's
something
that
we
need
to
do
to
enhance
the
accounting
over
there
and
not
let
it
be
so
manual
on
handwritten
form,
but
have
it
be
something
a
little
bit
more
automated?
So
again,
just
a
recommendation.
E
Again,
all
this
the
size
of
June
30,
so
what
you
may
have
done
to
correct
things
since
then,
we
haven't
incorporated
we're
kind
of
snapshotting
this
time
that
we
were
looking
at
item
number
two
is
old,
outstanding
checks
at
the
magistrate's
court
as
well.
There
are
checks
that
are
old
and
outstanding
that
have
not
been
cashed
by
the
party
they
were
written
to
back
in
2010.
Well
in
Georgia,
we've
got
these
things
called
escheat
laws,
unclaimed
property
laws
and
all
we're
recommending
to
you
is
maybe
get
with
your
legal
counsel.
E
You
know
from
reconciling
statements
to
signing
cheques
to
preparing
deposits,
probably
ought
to
find
a
way
that
we
can
break
that
up.
Somehow
I
would
just
ask
you
all
to
talk
to
those
different
courts
and
see
if
there's
anything
that
can
be
done
to
mitigate
any
concerns
there.
So
item
4
is
similar
at
the
Board
of
Commissioners
Office
itself.
Your
finance
director
is
currently
the
one
that
does
the
bank
reconciliation
for
the
pooled
cash
accounts
in
a
perfect
world.
We
need
to
have
somebody
else.
B
That
there's
going
to
be
a
response,
but
we've
had
conversation
with
you
about
the
finance
director
reconcile
for
the
tambi
and
and
the
deputy
city
manager,
/.
Well
being
that
person
that
independent
person
until
we
get
another
person
in
the
finance
department,
you
know
we've
had
that
conversation,
and
so
that's
that's
how
it's
done,
but
his
report
is
correct.
I'm.
B
E
Job,
that's
what
we're
trying
to
address
here
we're
trying
to
be
a
utopian
Columbus.
We
want
to
have
the
right
controls
everywhere
that
one
I
think
we
need
to
take
a
look
at
item.
Five
has
to
do
with
the
budgets.
You've
got
these
four
tax
allocation
districts.
State
law
requires
them
to
have
a
budget.
We
didn't
have
a
budget
I
think
that's
easy
to
address.
E
Let's
create
a
budget
even
if,
even
if
we're
at
mid-year
right
now
without
one
I
think
management
can
put
one
together,
bring
it
you
all
for
incorporation
into
the
overall
budgets
of
all
funds.
Again,
that
should
be
easy
to
address
number
six
debt
transactions.
This
is
a
accountant.
Nerd
speak
right
here
when
you
all
issue
bonds
and
you've
got
previous
and
discounts
relative
to
those
bond
debts.
The
standards
ask
you
to
do
it
using
some
kind
of
effective
interest,
which
is
more
closely
resembles
interest,
expense
itself.
E
You
all
are
using
what's
called
a
straight
line,
you're
just
taking
the
amount
divided
by
the
life
and
acting
like
it's
a
straight
line.
Depreciation,
it's
not
materially
different,
but
it's
different
and
I
just
would
recommend
y'all.
Take
a
look
at
that
see
if
there's
another
way
of
doing
it,
going
forward
number
seven
and
the
Sheriff's
Department
we
noted
there
are
two
accounts
used
by
the
jail,
the
inmate
and
the
commissary
fund,
for
which
those
accounts
were
not
previously
included
in
the
total
agency
cash.
E
When
we
started
asking
questions
about
where's
your
jail
commissary
fund,
they're
like
well,
we
don't
keep
that
on
the
books,
that's
separate
and
we're
like
nah.
It
needs
to
be
a
part
of
this
whole
thing.
So
again,
just
want
to
share
with
you.
There
were
two
cash
accounts
that
have
not
been
incorporating
the
past
that
are
now
part
of
those
agency
funds.
The
last
thing
we've
got
as
far
as
the
recognitions
on
page
18,
and
this
is
purely
a
recommendation.
E
This
happens
with
a
lot
of
government
that
a
county
government
would
have
a
lot
of
component
units
like
this
I
would
strongly
urge
you
all
to
work
with
those
entities
to
see
can
come
with
a
timetable
that
has
them
presenting
their
altars
to
you
all
far
in
advance
of
when
your
audit
is
d.
It
doesn't
it's
not
very
good
feeling
to
be
sitting
here
on
December
31st,
trying
to
get
this
thing
out
the
door
and
we've
just
gotten
and
altered
over
the
weekend
that
we've
got
to
incorporate
into
this.
E
It
doesn't
leave
you
much
time
to
qualitatively
look
at
things
if
I'm
in
your
shoes,
since
you're,
the
parent
of
all
of
these
other
government's
I,
think
it's
fair
to
ask
them
to
maybe
provide
an
audit
to
you
by
December
1st
that
you
can
then
incorporate
into
I'll.
Tell
you
the
state
of
Georgia
does
that
at
the
state
level,
if
you're,
auditing,
lotto
or
Georgia
state
financing,
Investment
Commission,
those
audits
have
to
be
issued
by
9:30.
So
the
state
June
30
audit
can
incorporate
those
with
ease
the
Georgia
Ports.
E
Throw
that
audit
it's
issued
by
9:30
every
year.
To
do
this,
all
I'm
asking
is,
if
we
can
have
them
by
10:00,
12:00,
1:00
I
think
it'd
help
everybody
involved.
So
that's
it
on
the
recommendation
side
there.
The
rest
of
this
I
won't
bore
you
into
great
detail.
The
rest
of
the
pages
are
for
your
bedside
table
reading.
If
you
need
help
going
to
sleep,
I'd,
say
start
reading,
page
19
and
go
forward,
and
you
should
be
done
in
a
page
or
two.
There
are
new
standards
out
there.
E
If
you
haven't
noticed
gatsby,
that's
the
financial
reporting
party
that
issues
all
these
standards
that
we
have
to
follow.
They
have
stayed
very
busy.
They
issued
something
called
Gatsby
34
that
was
supposed
to
be
the
end-all
be-all
standard
in
June
of
99.
Remember
that
Pam
they've
issued
now
90
standards,
they've
issued
56
new
standards.
Since
that
one
was
issued
19
years
ago.
They
aren't
slowing
down,
they've
got
more
coming,
and
so
what
I've
gotten
the
rest
is
doctrine
is
to
advise.
Primarily
management
as
to
new
standards
are
coming
that
are
going
to
affect
this
government.
E
Make
sure
you
stay
on
top
of
it.
Don't
get
behind
don't
be
in
a
reactive
mode
and
I
know:
we've
talked
enough
about
it,
but
I
want
to
let
you
all
know
as
well.
The
last
thing
included
in
here
is
just
let
you
know.
We
have
a
lot
of
continuing
education.
We
provide
since
March
of
o
9.
We
have
provided
to
our
government
clients
free
quarterly
CPE.
Anybody
is
welcome
to
come.
E
If
you
want
to
come
and
do
you
want
to
come,
anybody
wants
to
come
just
let
us
know
we'll
put
you
on
our
address
list
and
you
can
be
invited
quarterly
to
our
CPE
that
we
have
in
different
locations
across
Georgia.
We
usually
have
about
a
hundred
people
show
up
her
quarter.
It's
been
a
very
successful
and
very
very
good
thing
to
provide
to
our
clients
now
that
you're
a
client,
we
sure
hope
we
can
see
it.
Some
of
these
types
of
things
appreciate.
H
Of
all,
thank
you
very
much
for
the
report.
It
was
very
pleasing.
I
was
nervous,
didn't
hear
and
see,
what's
gonna
happen,
but
made
it
sound
like
our
finance
department
and
our
government
and
department
heads
are
doing
a
very
good
job
and
they
should
be
thankful
for
that
and
we're
very
grateful.
This
cannot
be.
This
report
cannot
be
this
successful
without
their
hard
work,
their
willingness
to
listen,
their
willingness
to
adjust
to
be
able
to
ensure
the
well-being
of
our
citizens
and
our
government
so
to
you
and
our
staff
I
say
thank
you
too.
H
I
have
one
question
and
that
was
probably
adjusting
it's
probably
to
the
city,
manager
or
city
attorney,
I'm,
not
sure
on
page
18,
where
he
was
mentioning
that
we
should
get
those
reports
by
December
1st
from
all
the
entities
that
were
supposed
to
care.
Is
that
an
amendment
that
we
would
have
to
do
to
an
ordinance?
Or
is
that
just
something
that
our
finance
director
can
just
direct
everybody
to
say
going
forward?
We
have
a
new
auditor.
We
have
a
new
process
in
2019
by
December
1st.
We
need
all
your
reports.
B
Mr.
mayor
and
that's
a
good
question,
what
I
intend
to
do
is
bring
something
back
that
would
be
officially
adopted
by
this
body
because
exactly
what
he
has
talked
about,
we
have
had
that
problem
with
some
of
our
affiliate
agencies
in
the
past.
That
was
one
to
cost
us
and
we
were
prepared
to
try
and
pass
the
cost
on
to
them,
but
I
think
excellent
report,
but
I
intend
to
bring
something
that
it
will
be
official
and
it
comes
from
this
legislative
body.
Okay,.
H
Because
I
think
that's
important
and
based
on
the
information
you
provided
and
and
now
have
mentioned
today,
that
we're
all
on
the
same
page,
especially
when
we're
responsible
for
the
taxpayers
dollars.
Absolutely
so,
thank
you
very
much
to
everyone
and
again
to
the
staff.
Congratulations
for
a
job
well
done
and.
B
B
It
was
a
it
was
a
fiscal
checkup
and
there
were
fresh
eyes
and
very
thorough
detail
and
I
really
appreciate
the
report
that
you
provided
today
and
he
noted
that
we
have
a
large
government
and
we
do-
and
he
noted
three
billions:
three
quarters
of
a
billion
dollars
being
managed
and
net
worth
a
342
million
dollars,
and-
and
he
comes
with
a
with
clean
opinions,
unmodified
audit
report
and
mr.
mayor
and
council
I
really
just
to
follow.
With
counsel
Woodson
went
to
thank
our
professional
award-winning
staff
for
the
job
that
they
do.
A
Absolutely
nothing
I
think
you
know
sometimes
sometimes
out
of
a
sort
of
a
a
nun
afford
unfortunate
happenstance.
We
end
up
with
a
positive
action
and
I
think
that
the
the
fact
that
we,
on
the
spur
of
the
moment,
called
in
your
firm
and
y'all,
did
such
a
thorough
job
of
looking
looking
in
our
financial
situation.
I
think
that
was
a
good
thing.
A
I
think
it's
it's
comforting
to
me
and
it
should
be
and
I'm
imagine,
is
the
rest
of
the
elected
officials
that
you
know
fresh
eyes
caught
a
few
things
we
could
be
doing
better,
but
the
bottom
line
is
that
our
financial
practices
are
sound,
they're,
transparent
and
they're,
designed
to
make
sure
that
the
citizens
money's
not
only
spent
well,
but
it's
also
accounted
for
very
carefully
so
yeah
there's
some
things
that
I
think
and
I.
Think
all
of
your
recommendations
make
great
great
sense.
E
I
Would
echo
some
of
the
comments
have
already
been
said
said,
but
I
would
think
in
any
corporation
or
large
entity
I
mean
you
got
to
realize.
This
is
what
a
just
for
numbers
like
two
hundred
and
eighty
million
dollar
budget
government,
the
municipality
here
that
you've
got
a
lot
of
moving
parts
pumped
I.
Don't
think
people
understand
that
a
lot
of
moving
parts,
so
we
do
we've
always
had
as
long
as
I've
been
on
council
we've
had
we've
had
great
oversight.
I
There,
we've
had
a
lot
of
people,
look
good
people
that
are
looking
at
it
and
the
thing
about
it
is
that
you
know
what
I
appreciate.
Is
you
being
straightforward,
thorough
you've
offered
a
lot
of
detailed
information,
but
at
the
same
time
you
have
the
confidence
to
present
it
appropriately
and
then
it's
the
city's
child
to
take
it
from
there,
but
that's
how
it
should
be
and
that's
how
it
works
across
the
board.
I
would
probably
be
really
concerned
if
there
was
nothing
that
showed
up
matter
of
fact.
I
Over
the
years
a
lot
of
us
have
talked
about
that.
Really
there
was
nothing
that
showed
up
and
then
we,
you
know
I,
think
all
talked
about
pushing
a
little
bit
more
to
make
sure
everything
is
at
the
forefront.
So
I
appreciate
that
and
I
have
confidence
that
our
folks
that
work
for
the
city
and
the
citizens
of
Columbus
will
will
address
it.
They
always
have
and
they've
done
a
good
job
in
there.
They
take
it
serious
and
they're
professionals,
but
thank
you
for
presenting
it.
You
verbally
you.
I
You
gave
us
a
lot
of
information
at
a
tremendous
speed,
so,
like
city
manager
said
you
I
feel
like
I
went
through
class
myself,
so
I
just
wrote
a
bunch
of
notes
here
sure,
but
I've
got
some
questions.
That
I
would
like
to
ask
you
just
you
can
go
over
and
and
I
just
kind
of
saved
them.
For
this
moment,
I
think
you're
finished
with
your
presentation.
Right,
okay
and
I'd
like
to
ask
you
these.
You
you
talked
about.
There
was
one
matter,
I
think
it
did.
I
You
say
it
was
the
dealing
with
the
pension
or
whatever,
but
it
was
an
accounting
matter
that
change
that
now
reflects
as
a
liability
in
the
in
the
otic
report
and
it
didn't
seem,
like
you
were
really
concerned
about
it.
But
my
question
would
be
along
the
lines:
I'm,
not
really
sure
where
this
liability
is
recorded,
but
the
question
would
be:
does
it
affect?
Does
it
affect
our
bond
rating?
Does
it
affect
our
bond
issuances?
Does
it
affect
the
ability
to
borrow
money
or
to
go
out
and
to
to
do
projects
so
forth?
E
Anything
at
all
well
for
you
all
this
most
recorded
the
interview
wide
level
at
the
modified
accrual
level,
which
is
your
general
fund,
your
SPLOST
and
those
type
of
funds,
they're
special
revenue
funds
debts,
or
so
it's
not
included
in
there.
But
when
you
go
to
the
entity
why'd,
you
have
to
include
your
pension
liability.
That's
net
of
this
assets
that
it's
holding
you
have
to
also
do
the
same
thing
with
what's
called
OPI
other
post-employment
benefits.
E
The
pension
standard
came
out
about
four
years
ago
that
the
city
had
to
adopt
at
that
time
that
the
government
had
to
adopt
at
the
time
now
this
year
you
had
to
adopt
this
new
one
for
the
other
post-employment
benefits.
You
had
a
liability
on
there,
but
with
this
new
standard
it
had
to
change
and
it
actually
went
up
in
size.
Yes,
on
one
side,
you
might
say
then
say
well,
gosh,
that's
a
large
liability
to
talk
191
million
dollars
which
calls
for
unrestricted
deficit.
Okay,
but
every
government
that
what
that
is
reflecting
is
you're.
E
Gonna
have
some
demands
on
your
cash
flows
going
forward?
Okay,
but
it's
not
like
you've
got
a
current
debt
due.
It's
not
like
you've
got
a
note
payable
that
says
this
thing's,
due
next
year,
it's
something's
gonna
be
paid
over
the
pension.
It's
probably
paid
over
sixty
years.
You're
talking
about
someone
who's
working
here
today,
whose
bill
to
invest
an
amount
he's
gonna
work
here,
another
20
years
he
might
retire
for
25
years,
so
you
got
a
big
wide
range.
E
It's
one
reason:
I,
don't
like
the
liability
on
there,
but
I
understand
where
Gatsby
came
from,
but
when
they
did
that
most
government
had
to
take
it
on
the
chin.
It's
not
often
you
put
a
liability
on
the
bush
with
no
asset.
Okay
and
that's
what
happened
with
those
two
standards.
We
give
you
a
little
tidbit
on
the
pension
and
the
Oh
peb.
Your
pension
plans
are
right
now
about
71%
funded.
E
When
you
look
across
all
those
pinch
plants
that
you
have
your
71%
funded,
that
might
be
a
little
lower
than
average
average
right
now
has
been
about
78%
this
last
year
the
market
kind
of
went
down
and
some
governments
were
sitting
8283.
It's
come
down,
you're
a
peb,
and
we
just
say,
and
that
doesn't
give
me
any
kind
of
conscience.
Your
thing,
the
realm
of
reason
right
there
you're
a
peb,
is
only
let's
get
this.
It's
only
a
60
million
dollar
liability.
Okay,
see
I
was
at
this
morning.
That's
a
little
bit.
E
Small
and
y'all
has
139
million
okay,
so
you've
got
a
lot
less
of
a
pill
to
swallow
over
the
next
30
40
years.
Then
that
other
community
does
you
don't
have
o
pep
Hall
defunded
of
the
60
million.
You've
only
got
about
one
and
a
half
million
of
assets
in
there.
The
challenge
that
a
lot
of
governors
going
to
have
over
the
next
few
years
is
the
concept
of
possibly
funding
a
peb.
E
Like
we've
been
funding
pension
and
the
question
is:
should
we
should
we
not
right
now,
you've
been
offering
owed
pep
for
years,
probably
since
fifty
years
ago,
but
it's
always
been
on
a
pay-as-you-go
basis
like
99.9%
of
all
governments,
they've
been
on
a
pay-as-you-go
basis,
so
putting
the
standard
on
there
is
causing
everybody
have
to
put
in
a
big
dollar
mouth
state
of
Georgia
is
about
how
to
put
a
twenty
billion
dollar
amount.
That
was
with
a
be
twenty
billion
on
their
books
for
a
peb.
E
Concept,
I
think
the
bond
rating
people
have
seen
this
in
known
it
was
there
for
years.
Okay,
they've
seen
it
in
the
footnotes.
There's
been
information
in
the
footnotes
for
years
about
what
our
unfunded
status
is
at
every
government
for
Oh
Kevin
pension,
so
they've
known
it
was
there,
it's
just
now
put
front
and
center
and
every
bond
rating
person
I
talked
to
kind
of.
Does
we've
known
that?
Was
there
it's
just
on
the
balance
sheet
now
it
doesn't
really
affect
anymore.
I
I
E
E
Long,
thank
you
like
I,
said
at
the
time,
every
gun,
when
I
go
to
lose
different.
The
other
governor
I
went
to
today.
Property
taxes
were
50
percent
of
their
revenue
stream
and
they
asked
me
the
question:
is
that
good
or
bad
I
said
you
just
have
to
look
at
your
situation.
The
demand
on
your
services
that
the
community
wants
to
have,
and
how
are
you
going
to
get
there?
Do
they
want
to
have
higher
sales
taxes?
Do
they
want
have
higher
property
taxes?
They
won't
have
higher
fees
across
the
board
in
different
areas.
I
You
limit,
let
me
get
a
little
bit
more
to
my
point.
Are
you
concerned
about
the
fluctuation
in
property
taxes
I
mean
if
you're
a
50
percent,
depending
on
your
tax
structure
that
could
fluctuate
depending
on
if
a
recession
comes,
but
what
about,
if
you're,
in
our
situation
and
it
doesn't
fluctuate,
I
would.
E
I
think
property
taxes
is
a
very
stable
base
of
revenue.
Typically,
you
can
have
recessionary
effects
and
we've
all
lived
through.
Those
moves.
We've
had
to
do
the
roll
backs
and
you
look
at
things
from
a
new
angle,
but
property
taxes
is
actually
pretty
stable
amount
of
revenue.
It
doesn't
change.
Typically,
most
governments
drastically
well.
E
In
2008,
though,
well
some
but
I'd
say,
what's
more
drastic
go
back
in
time
and
look
at
sales
taxes,
and
if
you
remember
about
15
years
ago,
we
had
a
state
of
Georgia
General
Assembly
person
out
of
Carrollton
that
was
willing
to
get
rid
of
property
tax
and
have
nothing
but
sales
taxes.
You'll.
Remember
that
I
am
so
glad
that
didn't
happen.
Can
you
imagine
if
all
you
had
was
sales
taxes
and
no
property
taxes?
I
I
E
I
I
Do
you
do
you
cover
any
of
the
in
any
of
the
agencies,
such
as
the
Gulf
Authority,
the
Development
Authority,
or,
do
you
do
god,
it's
there
or
so.
E
E
Your
Columbus
waterworks
is
orbited
by
other
orbiters,
your
hospital
authorities,
audit
about
other
auditors.
Your
Department
of
Public
Health
is
orbited
by
other
orbiters,
your
convention
in
Business,
Bureaus
and
published
by
other
auditors,
and
last
but
not
least,
is
your
Airport
Commission.
Those
five
entities
are
all
read
about
other
arbitral
yo,
so.
B
I
A
A
B
D
All
right,
hello
again,
so
I
won't
belabor.
This
point.
This
was
actually
something
that
was
mentioned
a
moment
ago,
but
in
response
to
the
audit
finding
regarding
our
receivables
just
again
in
FY
14,
we
changed
how
we
recognized
fund
balance
as
it
relates
to
those
internal
loans,
those
do
to
do
from
other
funds
and
based
on
our
interpretation
of
the
accounting
standards
and
the
recommendation
of
our
external
auditors.
At
that
time,
we
handled
the
auditing
implementing
the
options
down
under
as
we
did,
which
was
basically
taking
it
out
of
unassigned
fund
balance.
D
So
it's
not
counted
towards
the
baiis
that
we
calculate
and
putting
it
in
another
fund
balance
bucket
and
over
time
we
were
just
expensing
what
they
owe
to
us
over
a
period
of
time,
and
so
what
we've
done
this
year
is
just
expensed
all
of
that
off
this
one
time.
So
we'll
no
longer
do
that
massagin
on
an
annual
basis,
and
there
was
no
impact
to
understand
fund
balance
because
we've
already
taken
it
from
unassigned
fund
balance.
D
So
regarding
the
management
letter
points,
the
eight
points
that
mr.
Elvis
was
just
referring
to.
As
far
as
the
accounting
system
for
the
agency
forms,
the
city
recognized
that
we
were
in
dire
need
of
a
court
management
system.
It
was
old,
it
was
outdated
and
it
was
an
even
upgrade.
We
have
been
in
the
project
planning
phase
for
a
comprehensive
upgrade
since
FY
17
we've
been
setting
aside
money
since
FY
17
for
this
new
system,
and
we
are
currently
in
the
implementation
phase.
D
Back
just
last
quarter
of
2018
Council
approved
us
moving
forward
with
Tyler
technologies
for
a
new,
comprehensive,
fully
integrated
court
management
system,
and
this
implementation
is
scheduled
to
be
completed
in
2020
I
mean
we
do
anticipate
that
this
new
cloud-based
web-based
system
will
alleviate
any
concerns
pertaining
to
potential
data.
Loss
again
is
cloud
based,
so
it's
not
housed
on
our
servers.
It's
housed
up
in
the
clouds
and
there
are
significant
backup
backups
for
disaster
recovery.
D
As
far
as
providing
guidance
and
advice
regarding
the
state's
unclaimed
property
program,
this
is
actually
something
that
we've
done
at
the
request
of
Chief
Judge
MacBride
for
child
support
payments
in
the
bill
probation.
So
we've
done
this
before
we've
assisted
another
agency
within
the
government,
so
we're
willing
to
limit
assistance
to
Magistrate
Court
as
well.
D
Regarding
segregations
beauties
for
the
agency
funds.
Again,
finance
department
has
no
direct
oversight
of
these
funds,
but
we
will
be
with
the
courts
to
discuss
the
duties
that
are
required
for
their
operations
and
see
if
there,
the
segregation
of
duties,
I
suggest
is
possible
with
the
current
staffing
levels.
Of
course
you
know
we
need
people
and
I
think
that's
all
over
this
government.
D
D
So,
regarding
the
segregation
of
duties
for
the
government,
this
really
pertains
to
the
reconciliation,
the
bank
reconciliation
being
performed
by
myself.
I
have
extensive
knowledge,
performing
the
bank
reconciliation
I've
done
that
tasks
for
several
years
here
and
so,
and
with
staffing
changes
within
the
finance
department.
You
you
get
a
person
and
you
think
they're
going
to
you
know,
assume
this
responsibility,
and
then
you
know
something
happens.
They
leave
things,
don't
work
out
so
that
it
comes
back
on
to
the
finance
director
to
perform.
D
I
can't
say
that
I've
recently
hired
another
member,
another
staff
member
to
perform
this
task
and
as
training
is
ongoing.
I
myself
will
obviously
continue
to
perform
this
as
it
transitions
to
the
to
the
new
person
with
direct
oversight
from
the
deputy
city
manager
finance,
because
she
also
knows
how
to
perform
that
reconciliation
for
the
city.
Okay,.
F
F
B
And
I
absolutely
agree:
councillor
Tamas.
We
need
to
lead
the
way
and
and
I
do
want
to
say
that
we
recognized
this
problem
early
on
and
and
that's
why,
when
she
was
going
to
have
to
go
back
to
reconcile
and
we
brought
in
the
deputy
city
manager,
who's
the
previous
finance
director,
who
oversees
finance
and
and
another
building
to
oversee
her
or
watchdog,
her
reconciliation.
So
but
we
need
to
fix
it
internally
within
that
department
and
you're
absolutely
correct.
D
So
two
point
number
five
regarding
the
budget
process
and
reporting.
This
was
the
no
budget
being
adopted
for
the
toilets
I'm
due
to
the
implementation
of
the
new
property
tax
software
is
were
reporting
related
to
the
tax
allocation
districts
was
not
readily
available
at
the
time
of
budget
adoption.
D
However,
through
the
concerted
efforts
of
the
Tax
commissioner's
office
and
I,
say
they
put
forth
a
lot
of
efforts
to
manually
figure
out
to
provide
reporting
to
us
regarding
the
tax
allocation
districts,
but
going
forward,
we
will
have
or
should
have,
the
information
that
we
need
to
establish
a
reasonable
budget
during
the
upcoming
budget
cycle
and
for
all
tax
allocation
districts,
as
required.
Teratomas.
A
F
D
If
right
now
would
be,
if
we
would
be
budgeting
the
amount
of
expected
revenues
that
we
anticipate
will
receive
in
each
of
the
tax
allocation
districts,
we
don't
have
any
expenditures
right
now,
because
we
don't
have
any
approved
projects.
Council
has
not
approved
any
projects,
so
it
would
honestly
be
honestly
be
revenue
anticipated
revenue.
So.
F
F
D
In
the
ghost
item
number
seven,
as
far
as
the
drill
funds
again,
this
is
another
one
of
those
accounts
that
the
finance
department
has
no
direct
oversight
over
the
jail
in
main
and
commissary.
Funds
have
been
audited
on
an
annual
basis
by
external
auditors,
and
this
is
usually
done
at
the
request
of
the
sheriff,
since
these
accounts
are
typically
outside
of
our
standard
audit
process
and
to
our
knowledge,
our
funds
were
included
in
in
prior
years.
Our
funds
were
included
in
the
total
agencies
cash
since
there
was
a
special
audit
conducted
for
these
accounts.
D
D
We
will
send
written
communications
to
all
the
component
units
and
I
like
it
to
see.
The
manager
has
suggested
that
we
take
it
further
and
get
it
officially
adopted
by
City
Council
as
far
as
the
timeline
in
which
they
are
to
provide
their
financial
information
to
us,
because
we
were
trying
to
get
this
information
on
Christmas
Eve.
B
A
It
may
not
hurt
if,
if
we
looked
at
our
entire
fiscal
process
from
the
budget,
typical
budget
timeline
all
the
way
through
the
kafir'
and
when,
when
our
our
components
need
to
bring
their
their
audits
to
us
and
just
put
it
all
in
a
resolution
so
that
we
sort
of
codified
a
timeline
that
we're
all
using
is
as
a
baseline
move
forward.
So
I
got
a
big
good
idea.
G
D
E
One
last
thought
it
is
fair
to
think
that
all
of
these
major
points
and
findings
go
away
next
year.
You
may
hear
from
me
next
year
and
have
me
say
you
have
no
management
points
or
findings.
I,
don't
think
this
is
all
going
to
be
rocket
science
and
things
that
we're
gonna
have
to
really
term
places
upside
down.
I
think
we've
had
a
great
enough
dialogue
of
management
that
I'm
quite
confident
that
all
this
will
not
be
here
next
year.
So
well.
A
A
C
C
We
looked
at
quite
a
few
areas
of
their
operation,
but
we
focused
more
not
just
so
much
on
the
numbers
because
they
gave
us
a
lot
of
detail
on
numbers
and
statistics,
but
we
look
more
at
some
of
the
other
areas
in
terms
of
the
quality
of
service
and
the
satisfaction
level
of
our
employees
and
their
covered
dependents.
You
may
recall
a
little
bit
of
background
sha
Hankins.
Our
benefit
consultant
recommended
care
ATC
to
manage
the
CCG
health
and
wellness
center
back
in
June
of
2016.
C
Previously,
we
also
had
one
plan
that
was
dedicated
to
the
health
and
wellness
center
as
the
primary
care
provider
and
that
benefit
changed.
Effective
January
1st
of
seventeen
by
two
years
ago
allowed
any
person
in
any
of
our
plans
to
participate
and
use
the
health
and
wellness
center,
and
this
has
increased.
The
participation
there
in
the
city.
Contribution
is
based
on
a
set
percentage
of
the
employee
cost
of
the
silver
plan,
with
the
same
dollar
contribution
being
applied
to
the
gold
plan.
C
The
help
that
Wellness
Center
has
saved
the
city
in
this
last
year
and
its
employees,
eight
hundred
and
eighty
two
thousand
dollars
that
was
during
fiscal
17,
of
which
566
thousand
was
on
office
visits
and
three
hundred
and
sixteen
thousand
on
the
prescription
drug
cost.
These
savings
were
achieved
with
only
20%
of
our
employees
in
five
percent
of
the
covered
dependents
using
the
health
and
wellness
center.
Now,
when
I
looked
at
that,
I
thought
that's
great,
that
we
achieved
those
kinds
of
savings,
but
what
if
we
had?
C
Eighty
percent
on
a
hundred
percent
included
that
savings
could
have
been
four
or
five
million
dollars,
so
it
could
be
so
we
looked
at
it
with
a
goal
to
increase
the
cost
savings
and
reduced
total
health
care
plan
expenditures.
The
auditors
focused
on
four
areas:
increased
participation
in
the
health
and
wellness
center
wellness
and
prevention
programs,
expanded
disease
management
programs
and
additional
opportunities
for
direct
contracting.
C
The
city
operates
the
health
and
wellness
center,
which
is
managed
by
Kerr
ATC,
which
provides
a
significant
amount
of
business
for
a
fixed
cost
and
supplies,
and
generic
drugs
and
wholesale
cost
high-volume
services
such
as
laboratory
and
radiology.
A
direct
contracted
at
very
discounted
price
is
in
exchange
for
guaranteed
and
quick
payment.
You
might
say
well
why
would
they
sell
them
to
us
cheaper
than
they
would
sell
it
to
BlueCross
BlueShield?
But
actually
they
will,
because
when
they
do
business
with
Blue,
Cross
and
Blue
Shield,
there's
a
lot
of
medical
review
procedures.
C
There's
a
lot
of
denied
claims
that
they
don't
think
of
necessary
services.
And
what
have
you?
Our
situation
with
them
is
very
different
when
one
of
our
providers
at
the
health
and
wellness
center
writes
us
an
order,
slip
and
the
employee
or
their
dependent
takes
it
over.
There
too,
for
example,
the
Palomas
Diagnostic
Center
for
cat
scan.
They
know
that
as
soon
as
they
perform
that
skin
and
send
the
results
back,
they
send
the
statement
back
mark
that
has
been
completed
and
it's
going
to
be
immediate,
rather
immediately
paid
by
care.
Atc.
C
Let's
looking
at
the
comprehensive
report,
we
talked
about
that.
What's
going
to
the
next
page,
our
plan
has
leveled
out,
as
I
said
earlier,
and
I
want
to
recognize
that
this
benefit
design
plan
came
from
Shaw
Hankins
recommendations
in
keraton,
ATC
implemented
the
portion
of
it
for
the
health
and
wellness
center.
This
was
a
joint
effort
of
the
CCG
administration,
City
Council
Shaw
hankins
and
Kerr
ATC
and
they've
generated
positive
results,
file,
city
customer
comment,
cards
on
the
health
and
wellness
care
in
the
center
that
we
gather
and
collected
Direction.
C
B
C
The
we
look
at
eight
specific
items,
and
then
we
have
a
ninth
one,
which
is
kind
of
an
open-ended
comment
section.
The
first
thing
we
look
at
is
the
time
to
schedule
an
appointment
and
this
really
measures
accessibility
in
capacity
of
the
health
and
wellness
center,
when
people
call
in
for
an
appointment,
39%
can
get
one
on
the
same
day
that
they
call
52%
can
get
it.
C
The
next
day
that
takes
care
of
91%
will
be
done
seen
within
36
hours
of
one
they
call
depending
on
when
it
is
what
time
of
day
they
make
that
call.
That
is
phenomenal.
I
think
if
you
think
about
your
own
doctor's
offices
that
you
use,
if
you're
not
at
the
health
and
wellness
center,
you'll,
probably
think
mine's,
not
quite
that
good.
C
Another
8%
fall
within
the
three
to
seven
day
category,
and
this
1%
that's
over
seven
days
and
I
would
suggest
that,
after
looking
at
it
that
more
than
likely,
those
were
requested
that
way
by
the
person
when
they
said
they
couldn't
get
in
today
or
tomorrow.
They
said:
okay,
how
about
next,
Monday
or
Tuesday
or
whatever
it's
more
convenient
for
them.
Alright,
our
second
point
is:
how
was
the
care
you
receive
today,
which
is
a
level
of
customer
satisfaction,
at
least
it's
their
perception
of
satisfaction?
C
Eighty-Five
percent
rated
excellent
another
ten
percent,
very
good,
two
percent
good
one
fair
to
poor,
that's
95
percent
of
it
very
good
or
better.
Did
the
provider
listen
to
your
concerns,
another
area
of
customer
satisfaction?
We
all
like
to
think
that
what
we
say
to
our
doctor,
our
provider
is
important
and
we
want
to
know
that
they're
listening
and
paying
attention
to
us.
Ninety
seven
percent
said:
yes,
they
did
only
three
percent
said:
no
did
the
provider
answer
your
questions,
another
area
of
customer
satisfaction
again,
97
percent
said
yes,
three
percent
saying:
no!
C
If
the
provider
meets
your
medical
needs,
ninety
seven
percent?
Yes,
three
percent!
No,
the
next
one
gets
down
into
time
of
wait.
How
long
did
you
wait
in
the
reception
area?
This
deals
with
service
efficiency
less
than
five
minutes.
Fifty
four
percent,
six
to
fifteen
minutes.
Thirty,
seven
percent
that
gets
us
up
to
about
ninety
one
percent
in
less
than
fifteen
minutes,
another
six
percent.
C
When
the
sixteen
to
thirty
minutes-
and
we
had
just
one
percent
in
the
31
to
45
one
percent
in
46
to
60
and
1%
of
more
than
60
the
ones
that,
in
those
larger
categories,
were
attributable
to
one
provider,
that
was
having
some
problems
getting
in
to
work
on
time
and
that
very
quickly
once
presented
to
the
management
company
care
ATC,
they
rectified
that
situation.
They
worked
it
out
and
fix
that.
How
long
did
you
wait
in
the
examination
room
again,
service
efficiency,
less
than
five
minutes?
C
Forty
five
percent,
another
forty
three
percent
were
in
the
six
to
fifteen
minutes
and
eight
percent
when
the
sixteen
to
thirty
in
just
two
or
three
other
percent
in
the
other
categories.
I
guess
the
acid
test
of
how
people
feel
about
the
health
and
wellness
center
is
answered
by
the
next
question.
Would
you
recommend
the
health
and
wellness
center,
your
family
member
or
to
a
culture
again?
This
is
customer
satisfaction
and
ninety
percent
would
recommend
it
again.
C
C
C
So
these
are
some
new
areas
that
they're
looking
at
where
we
can
buy
it
in
an
even
lower
price
than
we
get
it
through.
The
discounted
rates
BlueCross
BlueShield.
A
lot
of
this
hinges
on
having
enough
volume
to
make
it
worthwhile.
You
know
there
the
area
that
we
could
possibly
do.
It
would
be.
You
know,
renal
dialysis
services.
The
problem
is,
you
have
to
have
enough
volume
to
get
in
your
contract
for
the
individual
providers,
so
this
done.
C
The
next
one
was
to
increase
participation.
The
health
of
wellness
center
through
promotion
and
marketing
Human
Resources
will
continue
to
encourage
participation
that
the
HWC
at
the
time
of
enrollment,
during
open
enrollment
and
by
participation
in
the
personal
health
assessments,
health,
education,
health
awareness
programs
and
other
incentives.
C
Another
thing
that
was
cleverly
done,
I
think
was
that
many
of
these
the
oversight
of
these
two
screenings
in
both
the
health
risk
assessment,
the
biometric
screening
were
performed
by
and
through
the
health
and
wellness
center,
which
gave
a
lot
of
our
employees
additional
exposure
to
it,
and
many
of
them
found
that
they
liked
it.
So
a
lot
of
those
people
are
now
using
it
on
a
more
regular
basis.
Nobody
used
it
before.
So
that's
a
very
good
way
to
increase
the
participation,
so
we
thank
y'all
for
allowing
them
to
do
that
and
hope.
C
We
can
continue
that
in
the
future.
We
also
want
to
offer
health
education
programs
intermittently
throughout
the
year
to
the
employees
and
covered
dependents
and
human
resources
and
care
ATC
have
agreed
that
they
will
continue.
Doff
of
these
programs,
healthy
cooking
programs
and
on-site
exercise,
programs
and
others
as
may
be
possible.
C
Also,
we
want
to
encourage
employees
in
dependents
to
participate
in
exercise
and
fitness
programs
to
include
their
help,
improve
the
health
status
and
quality
of
life.
Again,
we've
responded
with
that.
We
will
continue
to
encourage
our
employees
and
dependents
to
participate
in
these
programs,
including,
but
not
limited
to
the
Walt
Ober
program,
The
Biggest,
Loser
contests
Weight
Watchers
at
work,
programs,
cardio
programs
and
out
tobacco
cessation
programs
and
others
as
they
might
be,
creative.
C
Any
questions
on
this
report.
It's
a
very
good
report,
we're
seeing
a
lot
of
positive
results
and
I
think
we
all
deserve
to
recognize
that
the
City
Council
and
the
city
manager
and
the
mayor
have
have
been
very
supportive
of
this
endeavor,
as
has
our
human
resources
director,
mr.
Teresa
Halliwell
and
our
Kerr
ATC
is
our
managing
provider
over
there
and
Shaw
hankins.
Our
benefit
consultant
I,
really
think
we're
on
the
right
track
and
I
think
we
will
see
that
we
have
the
opportunity
to
not
only
bring
that
cost
friend
down
from
its
level
point.
C
We
may
actually
take
it
negative,
because
there's
two
sides
there's
two
components
that
really
make
up
that
trend.
One
is
utilization,
then
the
other
is
cost.
We
always
refer
to
it
as
a
cost
rent.
But
if
you
take
the
utilization
down,
even
if
the
costs
remain
the
same
slightly,
you
can
still
pull
the
curve
down
on
the
overall
cost.
If
we
could
increase
those
savings,
even
by
getting
half
of
our
people
to
do
it,
we're
probably
looking
at
about
an
additional
two
million
dollars
of
the
year
in
annual
savings.
C
I
Redman,
and
with
your
partner,
this
bar
fill
and
all
looking
into
this
we'd,
really
appreciate
it.
Our
consultants
I
just
think
this
is
a
positive
in
our
government
and
the
positive
is
it's
not
only
returning
and
investment
keeping
costs
down,
but
it's
saving
the
city
money
and,
at
the
same
time
you
know
just
providing
the
services
at
a
much
lower
cost.
I
When
you
look
at
things
going
on
a
national
side
and
both
locally,
you
look
at
all
the
other
surrounding
corporations
or
employment
entities,
employer
entities
and
what
they
would
offer
I
think
this
government
still
is.
They
would
offer
health
care
at
a
very
low
cost,
low
rate,
and
it's
the
employees
health
plan.
It's
not.
It
was
really
not
the
government
employees
paying
into
this.
So
this
is
a
view
this.
As
a
positive
report,
I.
C
Did
to
Council
Davis,
not
appreciate
your
comments.
If
you
recall
back
in
the
earlier
part
of
this
decade,
we
were
looking
at
cost
increases
in
the
five
to
eight
nine
percent
range,
while
nationally
and
even
regionally.
They
were
at
a
few
points
higher
than
that,
but
every
year
that
created
a
funding
problem
when
you
guys
came
together
to
to
look
at
the
budget,
because
you
said
well,
looks
like
we
might
have
a
million
dollars
of
new
revenue
this
year
and
suddenly
the
somebody
sucks
a
straw
and
it
all
goes
up
in
the
healthcare
fund.
C
You
know
there
was
not
money
for
pay
increases.
There
was
not
money
for
funding
capital
purchases
and
other
things
that
really
were
priority
things
additional
employees
in
some
departments.
We
heard
earlier
from
our
auditors
that
are
needed,
so
I
think
that
this
is
really
it's
more
positive
than
even
we
realized,
and
if
we
can
increase
those
savings
by
getting
more
people
participating,
we
will
save
even
more.
A
Thanks,
sir,
you
know
and
I
tell
you,
there's
there's
not
many
ways
to
control
the
cost
of
providing
health
care
and
that's
not
a
governmental
problem.
That
is
a
nationwide
issue
with
employers
trying
to
continue
to
provide
for
the
folks
who
work
for
them
and
I
give
credit
to
our
HR
department
and
our
department
heads
because
they
had
to
help
our
employees
reach
a
comfort
level
that
they
weren't
being
asked
to
get
get
rid
of
their
doctor.
A
C
C
But
frankly
there
were
portions
of
it
was
so
many
missing
minutes
that
my
guess
was.
It
might
be
a
couple
of
years
to
get
it
done,
but
I
wanted
a
report
tonight,
because
it's
done
even
much
faster
than
that
and
those
people
all
of
those
people,
as
well
as
people
in
the
finance
department,
particularly
the
purchasing
division.
C
We
had
some
outside
consultants
come
in
Doug
Raoul
came
in
from
an
assisted
city
manager
offered
the
services
of
his
intern
large
Christian,
who
was
very
active
involved
in
particularly
some
of
the
system's
aspects
of
it
as
well
as
other
things.
The
Georgia
clerks
Association
participated
as
I
said:
Doug
Rallo
came
from
Georgia
archives
records
management
and
provide
some
on-site
consultation
and
guidance
without
the
help
of
all
of
these
people
inside
and
outside.
C
We
wouldn't
be
to
the
point
we
are
today,
because
we
had
a
long
way
to
go
first
thing
of
the
overview
we
established
the
priorities
for
the
corrective
action.
We
looked
at
summary
minutes,
which
could
be
corrected
very
quickly,
official
minutes
which
were
going
to
take
considerably
longer.
We
asked
made
contracts
which
were
not
about
half
of
them
or
non-existent.
They
were
not
organized
and
certainly
we're
not
arranged
in
any
technological
system
and
also
to
identify
technologies
to
improve
the
clerk's
office
productivity.
C
So
those
were
really
the
big
issues
of
a
few
other
things,
we're
removing
some
old
records
and
moving
to
record
storage
facility
things
that
need
to
be
retained,
but
it
didn't
necessarily
need
to
be
in
the
immediate
area
to
implement
and
administer
the
records
retention
program
according
to
the
state
of
Georgia
guidelines.
Mr.
C
Hugo
has
had
that
going
on
over
at
the
records
management
center
for
many
years,
but
all
this
was
not
necessarily
moving
over
there
to
reduce
clutter
and
rearrange
the
storage
areas
in
the
office
and
remove
obsolete
equipment
and
excess
filing
cabinets,
and
the
whole
goal
is
really.
The
overriding
consideration
is
to
make
the
office
as
paperless
as
possible,
except
for
the
required
official
books
of
minutes,
ordinances,
resolutions,
titles
and
deeds.
C
C
It
was
approaching
9
or
10
months,
and
that's
just
not
frequent
enough
when
you're
posting,
your
your
codes
online,
your
ordinances
and
you've
got
citizens
and
businesses
out
there
that
are
trying
to
abide
by
them
and
you've
had
changes
have
not
yet
reflected
so
we're
going
to
increase
the
frequency
of
those,
even
though
it
does
cost
us
a
little
bit
more
to
do
it
more
frequently.
We
also
wanted
to
look
at
the
separation
of
the
payroll
processing
duties
within
the
office.
C
In
the
past,
the
clerk
had
actually
overseen
both
the
entry
of
the
time
in
the
approval
of
time
and
we've
talked
earlier
tonight.
You
all
have
about
separation
of
duties
and
then
within
the
payroll
process.
That's
part
of
what's
recommended
with
our
new
payroll
system
in
Miss
Holloway,
oh
well,
and
also
the
finance
payroll
section
have
been
working
with
our
department.
C
C
The
official
minutes
in
the
books
were
up-to-date
awaiting
approval
of
the
January
8th
meeting,
which
they
couldn't
do
until
Kevin
next
meeting
before
signing
and
placing
in
the
minute
books,
except
as
noted
below
minutes
for
the
following
dates,
do
not
exist
and
there
are
no
notes
or
videos
for
their
creation.
There's
10
dates
and
I've
got
them
listed
for
you,
but
the
good
news
is
that
they're
all
back
from
1998
2010,
so
the
likelihood
that
we
will
ever
need
to
reference
those
it's
fairly
slim.
The
other
thing
when
Doug
Rallo
came
down.
C
He
advised
us
to
you
know,
include
a
statement
of
fact
in
all
of
our
minute
books,
which
basically
says
that
there
are
factual,
inaccurate
to
the
extent
that
they
possibly
can
be,
but
it
may
be
submit
our
ozone
missions
and
that
kind
of
covers
these
10
dates
that
are
not
covered.
The
contracts
are
now
up
to
date,
except
for
a
small
number
that
are
retained
in
administrative
departments
outside
of
the
contracts
that
on
file
and
the
purchasing
Division
of
Finance.
C
Our
finance
department,
in
particular
person
division,
keeps
a
very
accurate
inventory
of
all
the
contracts
that
they
administer,
and
particularly
the
ones
that
are
active,
even
retain
the
owens
for
a
period
of
time
after
that,
but
they
they
were
very
helpful,
Andre
McCrory
and
her
staff
in
opening
that
access
up
to
the
people
in
the
clerk's
office
and
allowing
them
to
access
it.
So
they
knew
what
they
they
could
actually
check
their
inventory
and
determine
what
they
needed
to
add
to
their
files.
C
The
contracts
that
were
more
difficult,
that
they're
still
working
on
it's
just
a
small
percentage
of
them
are
the
ones
that
are
retained
in
other
departments
for
because
they've
really
administer
those
contracts,
and
these
are
things
like
the
highway
departments
in
the
planning,
a
lot
of
those
Road
planning
and
prop
building
projects.
Those
things
are
really
administered
either
by
planning
and
one
of
those
departments
engineering.
So
sometimes
they
have
those
contracts
but
they're
working
on
getting
those.
So
this
element
of
it
is
probably
about
90
to
95
percent
complete
at
this
time.
C
We
anticipate
it
will
be
completed
in
the
next
several
months.
So
we're
really
in
a
period
of
six
months,
all
these
deficiencies
have
pretty
well
been
cleaned.
Up,
obviously,
you've
pointed
a
new
Clerk.
We've
got
the
staff
in
place
during
the
time
of
the
cleanup.
There
was
some
light
duty,
people
that
were
some
public
safety
workers
that
will
return
to
light
duty
that
came
in
and
helped
us
out.
We
also
have
to
temper
it
to
temporaries
in
that
a
short
period
of
time.
C
One
of
them
helped
cover
the
the
absence
of
the
secretary
and
there
while
she
was
on
maternity
leave.
So
it's
just
really
amazing
how
far
it's
come
as
I
said,
the
updates
an
a
submitted
monthly
or
his
ordinances
adopted.
Obviously,
if
we
don't
have
any
given
month,
then
they
wouldn't
be
anything
sent
to
me
any
code
for
codification.
The
new
software
for
agenda
preparation
in
minutes.
It's
been
purchased
from
Unicode
and
is
scheduled
for
implementation
and
staff
training
in
February
of
this
year.
C
As
the
older
records
exceed
the
retention
guidelines,
they
will
be
stride
in
the
certification
of
destroyed
records
will
be
provided
to
the
clerk's
office
by
the
records
retention
facility
and
the
City
Council
members
and
the
internal
auditors
will
perform
unannounced
visits
to
the
office
to
review
and
complete
a
work
completion
status
report
periodically
to
ensure
that
the
work
product
is
current
and
to
ensure
adequate
oversight
of
the
office
of
the
clerk
of
Council.
I
have
a
couple
of
additional
recommendations
and
I
would
like
y'all
to
consider
these
one.
C
I
know
that
they
come
before
this
forum
and
address
you,
but
on
a
day
to
day
basis,
really
that
office
gets
the
face
of
the
city
in
the
carpet
in
there
is
really
old
and
threadbare,
and
really
it
needs
some
attention
and
some
new
paint,
I
think
probably
5000.
So
dollars
could
probably
take
care
of
that,
but
I
hope
we
can
find
some
funding
to
do
that.
C
We
commend
the
efforts
of
deputy
clerk,
listen
the
office
staff
and
others
who
have
significantly
contributed
to
this
improvement
of
the
office
of
the
clerk
of
counsel.
The
project
has
been
accomplished
much
faster
than
was
expected,
and
we
acknowledge
the
significant
efforts
of
those
involved
in
restoring
the
records
of
the
clerk's
office
to
its
expected
level
of
timeliness
and
accuracy.
A
few
remaining
items
are
manageable
and
can
be
finished
soon.
Any
questions.
J
Thank
You
mr.
Edlund,
yes,
ma'am
say
thank
you
to
the
person
councils
office
staff,
absolutely
the
time
that
you
all
put
in,
and
also
its
far-field
by
the
time
y'all
put
into
getting
everything
trying
to
get
in
and
caught
up
and
looking
at
different
ways
on
which
we
could
get
things
caught
up
and
the
way
we
can
more
efficiently
have
an
ongoing
impact
on
violence.
It
will
run
out
and
mr.
B
B
J
C
Mayor
pro-tem
may
have
made
a
lot
of
strides
to
make
this
a
better
work
environment.
They
cleaned
out
a
lot
of
old
and
obsolete
equipment,
things
that
were
computers
who
were
broken.
It
was
still
around
in
there
when
they
remove
so
many
of
the
records
and
organize
them
and
put
them
into
electronic
form.
C
The
new
software
should
be
a
big
benefit,
particularly
in
terms
of
preparing
the
agenda
and
the
minutes,
because
it
helps
you
to
do
it
more
efficiently.
They
do
a
great
job
now,
but
if
you
can
do
it
a
little
bit
more
efficiently,
it
allows
you
time
to
devote
some
of
the
other
tasks,
making
sure
you've
got
everything
and
it's
out
there
and
posted,
but
it's
very
been
very
important
to
get
those
records
online,
in
particular
summary
minutes
getting
them
out
there
to
where
they
are
available
to
the
public
within
the
specified
72
hours.