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A
C
Thankfully,
everything
went
fairly
well
this
year
in
terms
of
the
audit.
We
were
able
to
get
it
out
on
time
and
you
know
no,
no
big
issues
or
real
findings
in
in
the
audit.
So
I'd
like
to
turn
it
over
right
now
to
our
external
auditor,
mr
miller,
edwards
he's
a
partner
in
charge
of
the
audit
for
the
columbus
consolidated
government.
I
mean
the
packets
that
were
passed
out
to
you.
There
is
a
little
binder
in
the
packet
and
that
actually
has
the
audit
presentation
within
it.
So
mr
miller.
D
D
The
purpose
of
visiting
with
you
today
is
not
to
get
too
deep
into
the
weeds.
I
know
that
not
everybody's,
an
accountant
that
loves
this
kind
of
subject
like
I
do
so,
I'm
just
going
to
hit
the
highlights
of
certain
things
and
I
think
you've
got
a
lot
of
highlights
to
to
bring
to
your
attention
too.
So
if,
at
any
time,
you've
got
any
questions
as
far
as
I'm
concerned,
I
don't
know
what
the
protocol
is.
Anytime.
You've
got
a
question.
Please
pause
me
and
ask
your
question
feel
free
to
do
so.
D
So
thank
you
again,
a
little
bit
about
the
firm.
I
won't
spend
much
time
we
do
a
lot
of
governmental.
We've
got
currently
almost
600
clients
that
we
service
in
the
local
government
sector.
A
lot
of
those
are
large
clients,
like
yourself,
the
gwinnett
counties,
the
augusta
richmonds,
all
those
kind
of
places.
A
good
example
of
that
is
on
this
next
slide
that
I
have
in
front
of
you.
That
shows
you
a
little
bit
of
some
of
the
biggest
21
clients.
D
We've
got
in
the
local
government
sector
by
county
governments,
and
you
all
are
right
in
the
middle
of
that
pack.
When
you
look
at
it
that
way.
So
again,
we
again
appreciate
the
opportunity
of
service
to
you
things
that
I
want
to
highlight.
Number
one.
Angelica
said
you
know
you
did
have
a
clean
audit
this
year.
D
We
do
believe
it
meets
that
very
much,
so
we
did
have
to
follow
government
auditing
standards,
that's
something
commonly
called
the
yellow
book
and
again
that
means
we
have
to
look
at
certain
internal
controls
and
test
those
make
sure
they
are
indeed
working
as
designed
one
other
thing
we
have
to
do
when
it
comes
to
an
audit
of
this
size
and
nature,
and
it's
not
uncommon
for
a
government.
The
size
of
columbus
to
have
is
a
large
federal
award
program.
D
You've
got
a
lot
of
urban
grants
and
things
of
that
kind
of
thing
that
come
through
the
pipe
every
year.
You
all
have
to
have
something
called
a
single
audit.
This
past
year
it
was
a
pretty
good
sized
one
in
that
you
took
in
about
21
million
dollars
worth
of
federal
funds,
that'll
be
growing
in
the
next
year.
So
when
you
start
using
the
harper
money
and
all
those
kind
of
things,
you'll
start
seeing
even
bigger
numbers
potentially,
but
this
past
year
was
21
million.
D
It
required
us
by
the
standards
to
have
to
look
at
three
different
programs.
We
looked
at
your
home
grant
program,
your
federal
transit
grants
and
your
carriage
grant
program,
so
those
three
programs
represented
about
14
million
of
your
21,
and
we
were
able
to
give
you
a
clean
report
on
that.
You
dotted
all
eyes
you
crossed
all
t's
and
again,
that's
not
easy
to
do.
D
If
you
haven't
noticed
already
with
the
arc
of
money
and
the
cares
money
it
seems
like
the
rules
of
the
game
are
always
changing
and
evolving,
and
so
it's
very
hard
for
a
government
of
this
size
and
nature
to
stay
on
top
of
all
these
different
rules
as
they
evolve
and
change
and
again
you
all
did
a
fine
job
of
doing
that.
All
the
way.
D
To
the
very
end
I
say
to
the
very
end,
the
end's
not
even
over,
yet
I
mean
it's
just
getting
begun
on
some
of
those
programs,
but
you've
got
management's
on
top
of
the
game
and
that's
very
important
as
well.
One
other
thing
I'll
make
note
of
this
report
has
been
awarded
the
from
the
gfoa
the
certificate
of
achievement
for
excellence
of
financial
reporting.
You
all
have
done
that
for
over
30
years.
D
You
are
one
of
the
few
governments
in
this
state
that
has
been
involved
in
this
award
program
that
long,
maybe
dekalb
county
might
have
been
longer,
but
I
mean
it's.
You
are
one
of
the
few
that
are
way
up
there
at
30
years
of
participating
in
this
program,
and
that
speaks
volumes
about
you
all
as
well.
So
again,
hats
off
to
you.
D
Looking
at
the
statements,
there's
a
lot
of
numbers
if
y'all
ever
open
up
that
document,
it's
like
looking
at
your
budget
document
as
well
a
lot
of
numbers,
a
lot
of
columns,
a
lot
of
different
funds.
You
all
have
a
lot
of
activities
going
on
here.
You've
got
your
government-wide
that
looks
at
things
from
a
big
picture
perspective.
You've
got
all
the
way
down
to
the
fund
level
when
you
want
to
get
down
to
nitty-gritty
this
particular
act
for
the
this
annual
conference
financial
report.
D
It
gives
you
a
lot
of
information.
More
than
most
people
want
more
than
most
people
can
even
digest.
You
know
I
work
for
a
cpa
firm,
of
course,
people
who
don't
do
governmental
at
malden
and
jenkins.
If
they
don't
do
governmental,
they
don't
even
know
how
to
follow
these
reports.
So
I
don't
know
how
john
q
public
can
do
the
same.
So
again,
it's
very
complicated.
A
lot
information
inside
that
document.
D
D
If
you
look
at
your
primary
government,
we're
talking
about
things
like
your
general
fund,
your
splash,
you
know
all
those
different
funds
that
you
have
to
do
budgets
for
you
know
all
your
debt
service
funds,
your
capital
products
funds,
you've
got
about
911
million
dollars
wrapped
up
in
that.
Okay,
that's
just
the
assets.
D
If
you
go
across
the
page
across
the
slide,
you've
got
these
component
units
like
your
water
works,
like
all
those
other
components
that
are
part
of
the
government
as
part
of
the
government's
family,
but
they're
separate
legal
entities,
but
they're
capturing
this
umbrella,
they're
about
892
million
in
assets
and
then
you've
got
your
fiduciaries.
You've
got
several
pension
plans.
You've
got
different
constitutional
offices
like
your
tax,
commissioner,
clerk
or
court.
You
add
it
all
up.
D
That's
another
625
million
in
assets,
you
take
it
all
together,
one
big
picture
and
what
this
room
is
responsible
for
in
some
shape,
form
or
fashion.
It's
about
2.4
billion
dollars
worth
of
ass
that
you
have
here.
If
you
go
with
that
same
theme
and
go
on
down
of
that
2.4
billion
about
1.2
billion
of
that
is
hard
assets,
we're
talking
furniture,
fixtures,
equipment,
curb
and
gutter.
You
know
roads,
bridges,
everything,
buildings,
that's
about!
D
1.2
billion,
your
liabilities,
your
accounts
payable
your
long-term
debt,
your
accrued
salaries,
all
those
kind
of
things
adds
up
to
about
856
million
and
then
your
net
position.
What
somebody
might
call
equity
position
is
about
1.6
billion.
That's
pretty
good!
Looking
balance
sheet,
if
you
look
at
it
from
that
perspective,
very
large
balance
sheet
and
a
very
healthy
looking
balance
sheet,
I
might
say
using
that
same
far,
right
column.
If
you
look
at
the
total
revenues,
the
total
editions
of
income,
the
inflows
it's
about-
877
million
that
comes
through
this
entirety
of
this
government.
D
That
includes
things
like
what
the
tax
commissioner
collects,
not
just
for
columbus,
but
for
the
school
district
and
all
those
others
that
come
through
it's
a
big
big
operation
about
705
million
in
expenses
this
past
year
you
some
of
these
expenses
that
you
have.
You
might
call
expenses,
but
they're
capital
outlay.
You
spend
a
lot
of
money
on
your
infrastructure
a
year.
That's
not
expense!
That's
capitalized
on
the
balance
sheet,
but
you
look
at
everything
you
had
a
positive
change
of
about
172
million
dollars
across
those
three
different
elements,
those
three
different
buckets
so
again.
E
Mr
edwards,
when
you're
talking
about
the
revenue
and
expenses
and
so
forth,
does
that
do?
Does
this
audit
look
at
elected
officials,
budgets,
for
example?
You
know
we
have
the
the
sheriff's
office
is
an
elected
official
and
he
has
a
budget.
The
tax
commissioner
has
a
budget.
The
clerk
of
superior
court
has
a
budget.
Is
that
included
in
this
audit
or
not.
D
It
is
it's
included
in
your
general
fund
because
the
general
funds,
what
funds,
those
different
offices
that
you
spoke
of.
So
when
you
pass
the
budget
every
year
the
general
fund
has
as
part
of
its
process.
It
includes
those
elected
officials
as
to
what
you
all
are
budgeting
to
provide
to
them.
Now,
once
you
go
out
to
those
elected
officials
offices-
and
you
look
at
your
particular
financial
numbers,
there
is
no
budget
actual
on
looking
at
what
the
tax
commission
did.
What
the
sheriff's
office
did.
E
D
They
get
to
decide
to
a
certain
degree
that
a
lot
of
it
is
going
through.
The
regimentation
of
they've
got
to
go
through
the
city
to
do
a
lot
of
things.
They've
got
guidelines,
they've
got
policy
procedures.
They've
got
protocol
the
city's
not
going
to
fund
everything.
If
it's
not
in
the
budget,
they
may
stop
something
from
going,
but
you're
right.
There
is
a
certain
amount
of
autonomy
that
is
in
those
offices
that
may
not
have
the
budget.
The
very
line
item
of
every
little
aspect-
you're
correct
on
that.
E
E
D
D
Not
I'll
just
keep
on
going.
Another
thing
I
like
to
look
at
is
look
at
your
general
fund
itself.
Your
general
fund
this
past
year
took
in
about
220
221
million
dollars
worth
of
revenues,
and
you
can
see
how
it
was
broken
down.
Your
big
ticket
items
are
property
taxes
and
sales
taxes.
Imagine
if
we
didn't
have
one
of
those
two
imagine
if
we
didn't
have
sales
taxes.
Imagine
if
we
didn't
have
the
lost
money.
Imagine
if
we
didn't
have
property
taxes.
This
gives
you
an
idea
how
important
those
particular
funds
are.
D
Those
particular
streams
of
revenue
are
for
the
general
fund
itself.
Another
thing
that
I
like
to
look
at
is
the
expenditures,
the
expenditures
heavily
weighted
toward
public
safety.
This
is
not
unusual
at
all.
A
community
of
this
size
you
go
to
the
augustas,
the
charleston's,
those
kind
of
places
the
savannahs
you're,
going
to
see
public
safety,
fire
and
police
is
going
to
be
a
big
part
of
what
happens
right
here.
So
again,
you
can
see
how
we
spent
the
money
at
the
general
fund
as
well.
D
This
is
a
graph
that
really
speaks
a
lot
to
me
over
the
last
couple
of
years.
Each
of
these
numbers
that
you
see
represents
a
change.
Okay,
it's
not
a
a
it's,
not
a
balance.
It's
a
change
and
what
the
change
shows
me.
If
you
see
the
middle
of
the
page
9.6,
that
was
the
positive
change
that
you
all
had
in
previous
years.
You
had
another
1.4
in
previous
years.
That's
a
good
place
to
be,
but
look
at
the
last
two
years,
the
last
two
years
you've
grown
your
fund
balance
by
29.9
and
25.4.
D
D
I
think
the
next
slide
might
even
emphasize
that
even
more
you've
got
about
110
million
dollars
worth
of
fund
balance
in
the
general
fund.
Let
me
also
interject,
say
this:
fund
balance
is
highly
liquid.
It's
made
up
of
a
lot
of
cash
and
investments.
Sometimes
I
have
clients
that
will
have
a
nice
looking
fund
balance,
but
it's
all
in
accounts
receivable
and
things
like
that.
That
may
not
be
collected
in
a
timely
manner.
Yours
is
much
more
liquid,
very
healthy,
fun
balance,
and
it's.
D
If
you
look
at
your
expenses
for
the
year
and
compare
your
fund
balance,
you've
got
about
60
coverage,
meaning
you
could
go
about
220
days
without
taking
in
a
dollar
of
revenue
and
still
operate.
That
is
a
great
place
to
be
again.
You
have
to
reflect
on
one
other
thing.
That's
very
important,
though,
and
that
is
your
picture-
that
you're
taking
right
here
is
as
of
june
30th
at
june
30th.
You
still
have
to
get
through
many
months
of
seasonality,
lack
of
revenues,
your
property
taxes
that
was
such
a
big
slice
of
that
pie.
D
That's
not
coming
in
until
or
not
greatly
come
in
until
later
in
the
fall,
so
you've
got
to
get
through
july
august
september
october.
Then
we
start
seeing
the
money
start
coming
in
maybe
november.
That's
you've
got
to
get
through
that.
Then
you
couple
with
that.
All
your
initiatives
that
you've
got
going,
that
you
have
the
ability
to
not
wait
on
the
seasonality
of
the
revenue
stream.
D
There
are
many
people,
many
clients,
that
I've
got
out
there,
that
they'll
have
initiatives,
but
they
have
to
kind
of
put
them
on
pause
because
the
money's
not
there
yet
you
all
have
the
ability
to
continue
forward
with
all
your
initiatives
and
that's
a
great
place
to
be.
You
think
about
all
the
things
that
you've
got
on
the
works
right
now.
Your
five-year
plan,
those
kind
of
things
it's
going
to
take
this
kind
of
health
to
make
it
all
happen
and
make
it
happen
where
it's
not
going
to
be
felt
immediately
by
the
the
citizenry.
D
You
know
you've
got
a
good,
healthy
situation.
So
again,
I
just
want
to
say:
you've
got
a
very
good
place
to
be
right
now.
This
is
better
than
you've
been
since
I've
started
doing
your
audit
a
few
years
back
and
it's
it's.
It's
really
a
great
place
to
be
so
again
just
want
to
say
that
to
you,
as
I
noted
earlier,
that
was
the
general
fund.
You've
got
a
lot
of
other
funds
that
I'm
not
going
to
capture
in
this
presentation.
I
think
by
and
large
they're
all
doing.
D
D
We
did
do
the
mention
earlier
about
the
single
audit
I
mentioned
earlier
about
the
yellow
book.
We
have
issued
those
reports
and
all
those
reports
are
clean,
meaning
again
you
did
everything
you
need
to
do
for
the
federal
grants
program.
As
far
as
we
could
tell
them
those
three
grants
we
tested.
There
were
14
million
of
your
21..
D
You
were
in
good
shape.
We
looked
at
your
internal
controls.
We
do
have
some
management
points.
We
did
not
have
any
findings.
Okay,
we've
had
findings
in
the
past
this
year.
We
do
not
have
a
finding.
Instead,
we
have
a
couple
of
management
points.
The
management
points
are
on
this
slide
right
here
we
have
five
things
that
we
recommend
you
all
give
serious
consideration
to
working
with
the
first
one
has
to
do
with
the
tax
commissioner.
There
was
a
shortage
of
cash
funds
about
230
000.
D
If
I
remember
right
that
they
were
short
of
what
they
had
as
far
as
who
it
was
owed
to
what
had
happened,
there
is
that
they
had
collected
tax
revenues
from
people
whose
checks
subsequently
bounced,
but
by
the
time
they
got
notice
of
the
bounce,
they
had
already
moved
the
monies
to
the
different
parties
out
there.
So
they've
got
something:
they've
got
to
work
with
there
to
try
to
resolve
that
situation,
maybe
look
at
how
they're
emitting
funds,
and
maybe
not
remit
until
things
have
cleared,
those
kind
of
things
need
to
be
dealt
with.
D
Your
clerk
of
court,
your
probate
court
and
your
sheriff's
office
all
had
a
little
bit
more
cash
than
they
had
for
related
liabilities.
It
gets
back
both
of
these
points
get
back
to
accountability
in
some
respects,
and
this
is
not
unusual.
When
we
go
to
elected
officials,
a
good
old-fashioned,
general
ledger
is
meant
to
show
that
you
balance
at
all
times,
meaning
you
what
you've
got
in
assets
you
should
have
in
liabilities.
D
There
is
no
equity
position
in
those
offices.
Okay,
they
don't
have
retained
earnings,
they
everything
they
have
belongs
to
someone
else.
Something
has
gone
awry
to
where
some
of
those
things
don't
always
balance.
What
I
would
recommend
is
doing
balancing
more
often
I
get
to
the
root
of
the
problem.
Initially,
if
you
can
figure
it
out,
sometimes
that's
gonna
be
a
needle
in
haystack
when
you
talk
about
all
the
different
thousands
and
millions
of
dollars
to
go
through
there
and
all
the
activities,
but
I
do
think
it's
something
we
need
to
stress
with
those
offices.
D
D
To
me
we
just
need
to
make
sure
we've
got
the
right
segregation
of
duties
where
we
can.
You
don't
want
the
same
person,
depositing
checks,
writing
checks,
doing
bank
wrecks,
doing
everything
having
to
receipts
and
disbursements.
We
have
to
avoid
that
as
much
as
possible
and
create
a
situation
to
where
we
have
good
segregation
of
duties.
D
Sometimes
that
means
in
a
county
government
setting
that
you
actually
have
to
have
the
elected
officials
work
well
with
the
board
of
commissioners
office
and
maybe
let
them
kind
of
do
a
check
and
balance
on
each
other
that
sometimes
works.
It
depends
on
all
the
parties
wanting
to
do
just
that
and
working
together
so
again,
something
I
would
recommend
that
we
look
at
here.
D
D
It
crosses
all
these
funds
that
we
have
underneath
the
umbrella
of
the
city,
the
general
fund,
all
the
splash
monies
everything
and
we've
got
one
person
doing
that
reconciliation,
who's,
a
high
level
person,
and
we
just
think
that
ought
to
be
done
by
somebody
else
with
another
review
process.
You
do
have
somebody
looking
at
the
work
reviewing
it,
but
we
just
think
that
the
person
doing
the
reconciliation
should
be
somebody
else.
So
again,
that's
just
something
to
consider
as
well.
The
last
thing
we've
got
is
number
five.
D
D
There
were
two
things
going
on
with
real
estate
transfer,
tax
and
intangible
tax,
and
those
monies
were
improperly
remitted
to
the
city
instead
of
to
the
school
district
in
the
amount
of
873
000
that
needs
to
have
three
zeroes
behind
it.
I
was
using
round
numbers
there,
873
000,
that
should
have
been
sent
to
the
school
district.
We
do
have
that
as
a
payable
on
the
on
the
government's
books.
So
it's
not
like
it
hasn't
been
recognized
appropriately,
but
it's
something
again
that
we
just
need
to
make
sure.
D
We've
got
a
better
process
for
capturing
what
is
due
to
the
different
parties
and
not
have
to
go
back
in
time
and
and
redistribute
such
funds.
We
need
to
make
sure
we
do
it
right
the
first
time
so
again
that
takes
having
the
right
people
in
the
right
places
with
good
supervision
and
review,
and
we
just
recommend
that
we
spend
some
time
taking
care
of
that.
So
we
don't
have
to
come
up
again
in
the
future.
D
D
Currently,
there
are
a
lot
of
leases
that
the
city
has
entered
into
that
are
not
on
the
books
because
they
did
not
meet
the
standard
of
the
previous
standards
to
be
on
the
books.
They
were
for
a
variety
of
reasons
when
now
gatsby
and
its
wisdom
has
said
there
is
no
such
thing
anymore.
If
you
have
a
lease,
you
have
a
lease
as
landlord
or
tenant
and
they
wanted
to
go
on
the
books.
D
D
It's
going
to
cause
your
finance
statements
to
kind
of
inflate
on
both
sides
of
the
balance
sheet,
because
we're
going
to
have
things
where
there's
going
to
be
deferred,
revenues,
deferred
expenses,
receivables,
payables,
whatever
it
might
be
in
this
greater
picture
of
being
landlord
or
tenant
on
a
variety
of
leases
you
all
may
have.
We've
got
some
governments
out
there
that
have
a
lot.
I
think
about,
like
the
georgia
ports
authority
that
we
serve,
you
know
how
it
works.
D
It
has
all
that
property
that
brings
in
all
these
companies
from
overseas,
and
they
have
this
the
situation
where
they
say
we
can
lease
you
the
land,
but
sometimes
those
leases
are
passed
through,
so
they've
got
them
as
a
landlord
on
one
hand
tenant
on
the
other
on
the
same
piece
of
property,
that's
going
to
cause
their
balance
sheet
to
inflate
on
both
sides.
You
are
going
to
have
something
similar
here
that
we
have
to
deal
with
it
june
30
of
22..
Again,
I
know
manchester's
working
on
it.
D
Leasing
from
others,
yes,
it'll
affect
both
sides
like
I
said
your
landlord
and
tenant
relationships
that
you've
got
and
again
like.
I
just
gave
you
the
georgia
poor
authority.
Sometimes
you
can
be
on
both
in
the
middle
of
those
transactions.
You
can
be
the
party
who's
leasing
it
from
this
guy
and
taking
it
in
under
your
name
and
leasing
it
to
another
person,
all
of
a
sudden,
both
sides,
your
balance
sheet,
grow
by
receivable
and
a
payable,
it's
kind
of
crazy.
I
don't
like
the
standard,
and
I
know
most.
D
D
E
D
You
sure
thank
you,
sir.
Okay,
with
that
being
said,
I'm
going
to
just
stop
right
here
to
see
if
you've
got
any
questions
further
than
what's
already
been
offered
again,
I'm
available
to
answer
anything.
If
I
can't
answer
today
I'll
be
happy
to
meet
with
you
at
a
separate
time
and
provide
any
greater
details
and
insights
but
again
feel
free
to
offer
any
questions
you
might
have
today.
F
Yes,
I'm
just
curious.
You
mentioned
about
these
others
like
the
tax
commissioners
office,
superior
court,
the
sheriff's
office
and
some
of
these
others
that
you
said
what
would
you
recommend
for
us
to
to
do
an
audit
periodically
or
what
would
be
your
recommendation?
Because
these
are
elected
officials?
D
You
know
it's
not
always
the
easiest
situation,
some
governments,
I've.
I
work
with
some
county
governments.
We
all
are
about
60
counties,
some
there's
a
great
relationship
there
and
it's
an
open
door
policy.
Some,
it's
not
all
I
can
say
is
we
all
just
need
to
work
together.
I
heard
all
the
thoughts
that
you
all
shared
earlier
about
how
good
your
people
are
and
how
great
this
community
is.
Let
me
just
tell
you,
as
an
outsider,
I
think
about
the
planning
guy
that
you
were
just
will
johnson.
D
I
look
at
what
y'all
done
here
and
I
can
see
it.
You
know
whenever
I
come
here
when
I
as
I
say
that
if
we
as
one
can
work
as
one,
if
we
can
work
together
for
a
greater
good,
you
know
if
I,
if
I
was
one
of
those
constitutional
officers,
I
would
love
to
have
somebody
come
in
and
look
at
what
I've
got
I'd
sleep
better
at
night,
because
I
don't
you
know
I'd
like
to
know
that
someone
else
has
looked
at
it.
D
D
In
your
case
here
you
have
an
internal
department
that
works
for
you
all
and
it
is
not
within
it's
not
outside
the
realm
of
reason.
For
that
person
to
be
asked
to
go
out
to
look
at
some
of
these
different
offices
periodically,
I
think
that'd
be
a
good
thing
to
do.
It
may
mean
that
you
might
have
to
expand
the
size
of
your
office.
I
don't
know
if
they've
got
the
size
for
doing
everything
we
just
spoke
of,
but
that's
one
angle
owner.
Another
thing
is
when
it
comes
to
the
budget
process
every
year.
D
B
B
So
I
have
to
write
things
down
and
then
I
repeat
them
sorry,
and
so
you
have
to
pardon
me,
but
I
heard
you
say
that
we
have
an
unmodified
and
that
translating
translates
into
clean
audit.
That's
a
clean
audit.
A
clean
audit
is
what
we
have
an
unmodified
audit,
and
then
you
highlighted
the
federal
programs,
and
you
showed
that
we
have
21
million
and
you
show
three
major
programs.
You
show
the
home
program,
you
show
the
federal
transit
grant,
you
show
the
cares
grant,
and
these
are
your
words.
B
B
B
But
mr
edwards
says
that
our
net
change
in
fund
balance,
he
says
a
great
place
to
be
with
fund
balance,
and
his
word
was
commendable
commendable
to
grow
our
fund
balance
to
where
it
is.
Today
he
said
commendable
and
and
then
he
went
on
to
say
that
our
refer
to
our
fund
balance
is
liquid.
Healthy
fund
balance.
B
Better
than
we
have
been
since
he
started
doing
our
audit,
we're
better
than
we've
been
and
and
then
he
under
other
funds
and
footnotes,
he
says
all
other
funds,
all
other
funds
are
doing
well
and
and
so
for
the
citizens.
I
I'm
just
so
glad
we're
transparent
and
they
can
see
this
on
tv
and
they
can
hear
it
here
at
city
council
we've
been
saying
it,
and,
and
sometimes
it
takes
someone
like
doug
gephardt
he
from
somewhere
in
maybe
in
maryland
or
somewhere.
B
B
We
talked
about
impact
players
and-
and
so
you
know
sometimes
and
they're
from
macon,
but
but
sometimes
it
takes
someone
from
outside
to
scrutinize
our
numbers
and
scrutinize,
what
we're
doing
and
then
come
and
tell
the
people
in
columbus,
who
think
that
we
may
be
doing
something
to
just
make
ourselves
look
good,
but
you
can't
facts
are
facts
and-
and
you
can't
you
can
do
all
of
this
fiction
kind
of
everything
and
talk,
but
that
document
that
he
has
for
us.
Those
are
facts
and
what
doug
gephardt
brought
here
two
weeks
ago.
B
B
It's
good
stuff,
yes,
and
so,
mr
mayor,
I
apologize
for
taking
up
so
much
time,
but
but
I
just
want
to
make
sure
the
people
get
it
too,
and
so
we
are,
I
mean
I
tell
my
team
all
the
time,
we're
rocking
and
rolling
in
this
government,
and
I
will
put
our
government
up
against
any
other
government
in
the
state.
We
are
rocket
enrolling
and
the
people
we
are
here
to
serve,
and
so,
mr
mayor,
thank
you
for
giving
me
this
tax.
A
That's
fine!
That's
what
you
you
did
forget
too,
to
mention
that
we've!
Actually
over
the
last
three
years,
we've
lowered
the
millage
rate
by
about
a
quarter
of
a
mile.
So
absolutely
so
anyway,
yeah
it's
good
news,
and
it's
it's.
I
think
it's
testament
to
the
staff
that
we
have
in
our
finance
director
and
how
meticulously
they
monitor
and
watch
over
these
funds
and
how
they,
you
know,
give
us
these
updates
on
a
monthly
basis,
so
that
we
can
track
any
problem
areas
and
we're
not
blindsided
the
public
is
not
blindsided.
G
D
D
Was
all
this
fear
about?
We
were
going
to
be
losing
sales
tax
money,
we
won't
be
losing
funds,
and
so
you
all
about
as
well
as
anybody
I've
seen
pulled
that
strap
in
and
said
all
right,
we're
going
to
cut
back
on
anything
that
we
don't
need.
But
then
what
happened
was
all
the
people
out
there
that
were
saying
the
sky
was
falling,
the
sky
didn't
fall.
D
You
all
still
took
in
revenues.
You
still
took
in
sales
taxes.
We
all
took
our
sabbaticals
and
went
home
and
went
to
lowe's
and
home
depot.
We
spent
lots
of
money
doing
products
all
that
money
still
ended
up
coming
this
way.
So
I
think
it
was
a
combination
there,
as
well
as
federal,
grant
monies
that
have
come
your
way.
I
think
the
cares
money.
The
coronavirus
when
he's
like
over.
D
A
Well,
I
want
to
piggyback
on
on
on
something
that
was
said,
and
that
is
that,
at
a
time
of
uncertainty,
when
we
really
had
no
idea,
nobody
across
the
country
did
is
what
was
going
to
happen.
With
regards
to
the
financial
impact
of
covet,
we
had
actually
brought
in
an
economist
from
columbus
state
to
try
to
see
if
he
could
polish
up
his
crystal
ball,
and
this
council
made
some
tough
decisions
and
held
the
line
on
some
expenses
and
went
on
sort
of
an
austerity
budget,
particularly
for
capital
investment.
A
H
C
C
C
C
G
G
B
C
C
She
takes
so
much
pride
in
what
it
is
that
she
does
for
the
citizens
of
columbus,
and
I
actually
did
ask
her
to
come
today.
She
usually
doesn't
come
because
she
doesn't
want.
You
know
the
the
recognition
to
be
quite
honest,
but
jody
is
a
phenomenal
member
team
member
in
the
finance
department-
and
I
asked
her
to
be
here
today,
because
this
is
actually
her
last
audit.
C
B
B
C
C
The
return
check
policy
has
been
revised
and
the
financial
fees
are
charged
against
revenues
collected
as
remitted.
She
did
indicate
due
to
staff
a
shortage
in
staffing.
Her
office
has
temporarily
employed
the
services
of
robertson,
grimes
and
company
they're,
also
certified
public
accountants
and
consultants
here
in
columbus
to
assist
in
addressing
some
of
the
other
management
letter
points.
C
She
did
make
mention
of
the
manpower
budget
in
her
office,
it
being
smaller
than
similar
sized
cities,
which
has
a
direct
impact
on
some
of
the
internal
controls
in
response
to
the
excess
funds
in
the
superior
court.
Probate
court
and
the
sheriff's
office
again,
the
finance
department,
has
no
direct
oversight
of
these
agency
funds,
but
we
will,
in
consultation
with
the
city
attorney's
office,
discuss
these
issues
in
more
detail
with
those
elected
officials
and
hopefully
come
to
a
better
understanding
of
what
those
excess
funds
are.
C
The
magistrate
court
has
advised
that
they
there
is
currently
more
than
one
individual
involved
in
their
cash
manage
in
their
cash
disbursement
and
approval
processes
she
did
indicate.
Maybe
they
need
to
do
a
better
job
in
clearly
or
better
communicating
their
internal
processes.
So
hopefully
you
know
this
to
some
degree,
won't
be
a
management
point
in
the
future
and
then
we'll
also
get
more
information
from
the
probate
court
in
terms
of
their
processes.
As
far
as
the
pool
cash
reconciliation.
C
C
However,
as
recommended
by
the
auditors,
the
finance
department
requested
additional
staffing
as
part
of
the
fy
22
budget,
which
council
so
graciously
approved.
So
this
will
not
be
a
management
point
for
the
fy
22
audit.
We
have
on
board
the
financial
analysts
in
the
finance
department
who
are
now
who
is
now
performing
these
bank
reconciliations.
C
I
mean
the
last
point:
is
the
real
estate
transfer
tax
and
in
court
intangible
recording
tax.
This
was
after,
as
miller
mentioned,
internal
analysis
by
the
current
clerk
of
superior
court.
They
discovered
the
calculations
and
distributions
for
these
taxes
have
been
calculated
and
distributed
incorrectly.
For
several
years,
miller
mentioned
that
there
was
a
873
000
payment
that
was
made
back
made
to
the
school
district
as
part
of
this
discovery.