Finally, the Enterprise Account will be addressed.
What’s great is that the Sewer Tax which never should have been charged of 10% shows up separately under the Enterprise Budgets. So when Tommie Jones needs to advise the council how much is owed the citizens of White Springs for sewer tax which should not have been charged, the financial statements for those years indicated should show the actual amount of sewer tax. What I placed on the blog was a two way estimate. The actual 10% tax on Sewer Service started in 2000. Even though there was 10% on all utilities prior from 1993 there was a Maximum charge of $5.00 and then in 1998 the maximum charge was $7.50. It was in 2000 where it was changed to 10%. For instance the 2019-2020 Budget showed sewer tax revenue of $18,100..
In the earlier years from 2000, the sewer rate was much lower and it was in 2015, under Mayor Miller’s tenure that it was increased by 250% of what it was previously. So this is something that Tommie Jones will have to check on and apprise the council of during the budget session, because this could hurt the entire Enterprise revenue if it is decided to be returned In one lump sum. At least you will note that apparently these charges no longer exist as of July 2020, at least that is what I am told since our billing was lost in some black hole.
I know that the Town was considering a water rate increase and whether it was done as discussed, I do not believe I have ever heard and I missed only one meeting for a separate reason other than water..
The 2019-2020 Budget showed Water Tax of $12,000, with revenue of $123,500, Special Water Sales of $360 and Water Tap Fees revenue of $750 for a total revenue of $136,600 anticipated.
The Sewer Sales revenue was estimated at $159,800 with Sewer Tap Fees Revenue of $1,250
Our Town also charges an additional amount over and above that which Waste Pro charges. Waste Pro, you will recall, had a slight increase in cost during this fiscal year and the total paid to waste Pro was estimated at $86,000 with an expense of $750 for postage. Now the amount of revenue collected for Sanitation from Waste Pro was $106,000 leaving White Springs a net income of $20,000. You are not taxed on sanitation income.
What shocked me is what we receive in Service Charges. For 2019-2020 it is $24,000 with $250 in returned checks, $10 in earned interest and County Funds 2001 A & B Bonds income of $45,000. This totals $69,260. The $45,000 from the County goes directly to pay the Debt Service of the 2001 Bond A & B of $45,000 .
Apparently the Sewer Revitalization Project Phase 1 will cost $3,532,900 for which funds have been received or may be received. In any event it shows that former Manager Tebo secured a loan which she had discussed with the council #229040 for which a payment of $3,846 is due or will be due during this fiscal year. This is something Tommie Jones will have to determine from the loan papers and with assistance from Mr. Whitehead perhaps, if all information cannot be found. I would imagine however that Mayor Miller should be fully aware of what is transpiring in this matter, since it started in her prior tenure but then our share would have only been $250,000 and I am not certain what it is today but it was to be 20% to my recollection which would be $706,580. Yet, I understand she may have received an additional grant of $400,000, but it can be clarified at the Workshops.
You will recall that I mentioned that the Hamilton County Development Authority was asked by White Springs to provide the $250,000 required as our share for the Wastewater Revitalization Project previously. However the HCDA elected to provide only $25,000 at a later date. It is noted that the 25,000 was received and used in the amount of $24,945 by the time Ms. Tebo provided the Enterprise Budget for the period October 2018 to August 2019. Although I never recalled the Council mentioning that this money was received in 2018 or 2019.
MR. JONES NEEDS TO DETERMINE THE PERCENTAGE OF TIME EMPLOYEES SUCH AS RAY VAUGHN SPEND IN THE WASTEWATER AND WATER PLANTS AND THE AMOUNT OF TIME SPENT ON OTHER PROJECTS. THIS ALSO APPLIES TO BEN FRY AND CURTIS JOHNSON IF THEY WORK WITH RAY IN ANY WAY. WHAT EVER PERCENTAGE COMES UP SHOULD BE THE PERCENTAGE OF THE ENTIRE SALARY OF THE EMPLOYEE WORKING IN THE WATER AND WASTEWATER PLANTS.
We have never had enough money in the General Fund to pay everyone. If one just looks at the Ad Valorem Tax alone of $73,000 and subtract a manager’s salary of $55,000, it doesn’t leave a lot of additional revenue for other salaries. Besides that we have Cell Tower Rental Fees of $20,092 and Franchise Fees for electricity of $44,000, No matter how you look at it we have known income of $137,000 from which the Manager Staff Council Members Attorney CPA forensic Analyst, CPA Auditor, Police, repairs maintenance office equipment, etc which virtually puts us under. That is why money has been borrowed from the Enterprise Account and I am not certain what was decided, but the last amendment that was received from Manager Tebo was one without a Transfer from the Enterprise Account.
But what was done was that all Administrative Salaries were placed under the enterprise account as well as the Sewer Plant Operations, Water Distribution, Water Plant Operations, and Sewer collection Salary. Just alone the ADMINISTRATION CHARGES WHICH CAME FROM THE ENTERPRISE ACCOUNT WERE $80,093 or should have been less those who were let go of by Tommie Jones including Stacy Tebo’s salary as well. So you can see, yes we did not take an interfund transfer of $55,000 but we took an $80,093 hit in salary from the enterprise Account because Ms. Tebo tried in every way and could not come up with what Mayor Miller wished even though those wishes would be logical if White Springs had more income which it does not, and never will grow.