DOCSLIB.ORG

North Augusta Comprehensive Annual Financial Report

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
North Augusta Comprehensive Annual Financial Report North t7‘T( 7 ,/? Augusta South Carolina's Riverfront CITY OF NORTH AUGUSTA COMPREHENSIVE ANNUAL FINANCIAL REPORT Year Ended December 31, 2014 North Augusta vy South Carolina s' Riverfront CITY OF NORTH AUGUSTA SOUTH CAROLINA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2014 Prepared by Department of Finance Cammie T. Hayes Director of Finance CITY OF NORTH AUGUSTA, SOUTH CAROLINA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2014 TABLE OF CONTENTS INTRODUCTORY SECTION Page History of North Augusta.................................................................................vii Profile of the City ............................................................................................ix Letter of Transmittal ........................................................................................xvii GFOA Certificate of Achievement ...................................................................xxiv City Organizational Chart ................................................................................xxv Finance Department Organizational Chart........................................................xxvi Principal Officials ...........................................................................................xxvii FINANCIAL SECTION Independent Auditors’ Report ..............................................................................1 Management’s Discussion and Analysis...............................................................5 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position..........................................................................16 Statement of Activities ..............................................................................17 Fund Financial Statements: Balance Sheet – Governmental Funds........................................................18 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds....................................................19 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to Statement of Activities ...........................................................................20 Statement of Revenues, Expenditures and Changes in Fund Balance – Budgeted and Actual – General Fund ............................21 Statement of Net Position – Proprietary Funds ..........................................22 i TABLE OF CONTENTS, Continued Page Statement of Revenues, Expenses and Changes in Net Position – Proprietary Funds ............................................................24 Statement of Cash Flows – Proprietary Funds............................................25 Notes to Financial Statements .........................................................................27 Other Supplementary Information: General Fund: Comparative Balance Sheets...................................................................55 Schedule of Revenues, Expenditures and Changes in Fund Balance – Budgeted and Actual ...............................................56 Schedule of Revenues Compared with Budget........................................58 Schedule of Expenditures Compared with Budget ..................................60 Sales Tax III Fund: Comparative Balance Sheets...................................................................76 Comparative Statements of Revenues, Expenditures and Changes in Fund Balance..................................................................77 Capital Projects Fund: Comparative Balance Sheets...................................................................78 Comparative Statements of Revenues, Expenditures and Changes in Fund Balance..................................................................79 Nonmajor Governmental Funds: Combining Balance Sheet.......................................................................82 Combining Statements of Revenues, Expenditures and Changes in Fund Balance .......................................................................84 Enterprise Funds: Water and Wastewater System: Comparative Statements of Net Position ...........................................88 Comparative Statements of Revenues, Expenses and Changes in Net Position..............................................................90 ii TABLE OF CONTENTS, Continued Page Comparative Statements of Cash Flows ............................................91 Schedule of Revenues and Expenses – Budgeted and Actual ............93 Schedule of Operating Expenses – Budgeted and Actual...................94 Sanitation Services: Comparative Statements of Net Position ...........................................99 Comparative Statements of Revenues, Expenses and Changes in Net Position............................................................100 Comparative Statements of Cash Flows ..........................................101 Schedule of Revenues and Expenses – Budgeted and Actual ..........103 Schedule of Operating Expenses – Budgeted and Actual.................104 Stormwater Utility Fund: Comparative Statements of Net Position .........................................106 Comparative Statements of Revenues, Expenses and Changes in Net Position............................................................107 Comparative Statements of Cash Flows ..........................................108 Schedule of Revenues and Expenses – Budgeted and Actual ..........110 Schedule of Operating Expenses – Budgeted and Actual.................111 Savannah Bluff Lock and Dam Fund: Comparative Statements of Net Position .........................................112 Comparative Statements of Revenues, Expenses and Changes in Net Position............................................................113 Comparative Statements of Cash Flows ..........................................114 Capital Assets Used in the Operation of Governmental Funds: Schedule by Source .................................................................................116 Schedule by Function and Activity..........................................................117 iii TABLE OF CONTENTS, Continued Page Schedule of Changes by Function and Activity........................................118 Schedule of Fines, Assessments and Surcharges – General Fund......................120 Schedule of Expenditures of Federal Awards ...................................................122 Report on Internal Control over Financial Reporting and on Compliance and other matters based on an Audit of Financial Statements performed in accordance with Government Auditing Standards……………………….123 Report on Compliance for each Major Federal Program and Report on Internal Control over Compliance in Accordance with OMB Circular A-133……………………………………………….……………………….125 Schedule of Findings and Questioned Costs .....................................................128 Summary Schedule of Prior Audit Findings .....................................................131 STATISTICAL SECTION Table I Net Position by Component Last Ten Fiscal Years ...............................................................135 II Changes in Net Position Last Ten Fiscal Years................................................................136 III Fund Balances, Governmental Funds Last Ten Fiscal Years................................................................138 IV Changes in Fund Balances, Governmental Funds Last Ten Fiscal Years................................................................139 V Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years................................................................140 VI Direct and Overlapping Property Tax Rates Last Ten Fiscal Years................................................................141 VII Principal Property Taxpayers Current Year and Nine Years Ago.............................................142 iv TABLE OF CONTENTS, Continued Page VIII Property Tax Levies and Collections Last Ten Fiscal Years................................................................143 IX Business Licenses / Franchise Fees Last Ten Fiscal Years................................................................144 X Number of Utility Customers Last Ten Fiscal Years................................................................145 XI Ten Largest Water and Wastewater Customers Current Year and Nine Years Ago.............................................146 XII Ratio of Outstanding Debt by Type Last Ten Fiscal Years................................................................147 XIII Ratios of General Bonded Debt Outstanding Last Eight Fiscal Years .............................................................148 XIV Computation of Direct and Overlapping Debt As of December 31, 2013..........................................................149 XV Legal Debt Margin Information Last Ten Fiscal Years................................................................150 XVI Pledged-Revenue Bond Coverage Last Ten Fiscal Years................................................................151 XVII Economic Statistics Last Ten Calendar Years...........................................................152 XVIII Principal Employers Current Year and Nine Years Ago.............................................153 XIX Full-Time Budget Equivalent Employees by Fund / Function / Department Last Ten Fiscal Years................................................................154 XX Operating Indicators by Function / Program Last Ten Fiscal Years................................................................155
Load more

Recommended publications
  • Severith-Dat Adventist Denomlination
    r7via reA901- 12111ITH11111111111!11111.111MIN11:1!!iiiiNiKil: „,.11.21IT!!!!!7: • , • •n • .0.42e2W.geta.ri.",',1751.11WraaMit• e,A1i5V.LMIESK of the Severith-dat Adventist Denomlination The 0115dal Directories --'ublrilmcei by the ;?E'V1,1‘; V.! ANL), ASSOCIATION PARK, WASTINGIV, V. t3. C, POUCK. 2.i C.:VI's II ,111 Illil 111111111111111i 11 111111 II II I I I n 1111, 1,1li "The Present Truth" First printe,', in f.R.:1. Nc,i,tu!d i.n TanuarY. 1017 A four-page. illustrated, single-topic mission- ary publication, issued semimonthly at the fol- lowing low prices:— Single subscription, one yeat (twen- ty-four numbers) $ .25 z to 20 copies, each .01 25 copies in bulk, postpaid ., .20 50 44 if " " -35 44 44 44 too " .6o 41. If •L i.octo " 5.00 Postage extra to foreign countries Send " Present Truth" one year (24 numbers) to a friend. It will cost only 25 cents. Instructor Temperance Annual The Al-.knowlederl Leader of All Temperance Periodical- — an ,'.du,ator, a Dry Ballot Pro- ducer, a City. County, State, and National Pro- hibitionist. PRICES Single copy .to to 40 copies . .o5 so or more c ipies .04 THE ANTI-TOBACCO ANNUAL The "Instructor " will issue in'August a strong Anti-Tobacco Annual for 1917. It will be printed in colors, with covers and illustrations equal to the " Instructor Temperance Annual" in every reirec', and v,';71 be furnished at the Tem- perance Annual prices. Order of REVIEW & HERALD PUBLISHING ASSOCIATION Takoma Park, Washington, D. C. 11111001H 111111111MINIIIIII4111111 (RID 1LD AND RARE NOT TO BE TAKEN FROM THE • A 1.11 i1131.
    [Show full text]
  • On the Culture of Print in Antebellum Augusta, Georgia 1828-1860
    i Informing the South: On the Culture of Print in Antebellum Augusta, Georgia 1828-1860 By Jamene Brenton Stewart A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy (Library & Information Studies) at the UNIVERSITY OF WISCONSIN-MADISON 2012 Date of final oral examination: 05/22/12 The dissertation is approved by the following members of the Final Oral Committee: Christine Pawley, Professor Library & Information Studies Louise Robbins, Emeritus Professor, Library & Information Studies Greg Downey, Professor, Library & Information Studies/Journalism and Mass Communication Susan E. Lederer, Professor, Medical History & Bioethics Jonathan Daniel Wells, Professor, History, Temple University ii © Jamene Brenton Stewart 2012 All Rights Reserve i Dedication This dissertation is decided to my grandparents Thomas and Lenora Bartley-Stewart, my great-aunts Birdie Sartor and Sister Minnie. I stand proudly on your shoulders. ii Acknowledgements To Dr. Jessie J. Walker mi compañero, chief council, and friend, I thank you for your unyielding support in all of my endeavors. How apt that you are a Hawkeye and I a Badger. I thank my advisor Professor Christine Pawley, who has worked with me on this project since year one of my doctoral studies. This work would not have been possible without your guidance and expertise. Additionally sincere thanks to my dissertation committee, Professors Louise Robbins, Greg Downey, Susan Lederer and Jonathan D. Wells. I must thank the American Antiquarian Society, which has helped transform me into a print culture historian. I will be forever grateful of the financial support I received from the Society, Isaiah Thomas Scholarship and Stephen Botein Fellowship, but most importantly the opportunity the AAS provided for me to interact with fascinating documents and meet amazing scholars; a special thanks to Drs.
    [Show full text]
  • Southern Honor and Evangelical Revival in Edgefield County, South Carolina, 1800-1860" (2007)
    View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Clemson University: TigerPrints Clemson University TigerPrints All Theses Theses 12-2007 Fighting For Revival: Southern Honor and Evangelical Revival in Edgefield ounC ty, South Carolina, 1800-1860 James Welborn Clemson University, [email protected] Follow this and additional works at: https://tigerprints.clemson.edu/all_theses Part of the United States History Commons Recommended Citation Welborn, James, "Fighting For Revival: Southern Honor and Evangelical Revival in Edgefield County, South Carolina, 1800-1860" (2007). All Theses. 276. https://tigerprints.clemson.edu/all_theses/276 This Thesis is brought to you for free and open access by the Theses at TigerPrints. It has been accepted for inclusion in All Theses by an authorized administrator of TigerPrints. For more information, please contact [email protected]. FIGHTING FOR REVIVAL: SOUTHERN HONOR AND EVANGELICAL REVIVAL IN EDGEFIELD COUNTY, SOUTH CAROLINA, 1800-1860 A Thesis Presented to the Graduate School of Clemson University In Partial Fulfillment of the Requirements for the Degree Master of Arts History by James Hill Welborn, III December 2007 Accepted by: Dr. Paul Christopher Anderson, Committee Chair Dr. Rod Andrew Dr. Christa Smith ABSTRACT The focus of this work is Edgefield County, South Carolina, a small, rural district in the central-southwest portion of the state. Edgefield has proven indicative of Southern society in general and as a case study has allowed historians to make broader generalizations on the development of Southern culture. This work will show how the seemingly oppositional Southern cultural ethics of honor and Protestant Evangelicalism developed simultaneously and coexisted in Edgefield, emphasizing the aspects of each ethic that reinforced and intensified one another, as well as the resulting public perception of the ethics in tandem.
    [Show full text]
  • Drinkin', Fightin', Prayin': the Southern White Male in the Civil
    DRINKIN’, FIGHTIN’, PRAYIN’: THE SOUTHERN WHITE MALE IN THE CIVIL WAR ERA by JAMES HILL WELBORN III (Under the Direction of Stephen Berry) ABSTRACT The Old South’s masculine culture involved two dominant ethics that historians have explored well, though independently. The first, masculine honor, prioritized the public recognition and defense of white male claims to reputation and authority; it also, to a perhaps lesser degree, emphasized private self-reflective fantasies of worthiness to claim such honor, and self-castigations for consistent fallings-short. The second ethic was piety, an emphasis on moral self-reflection and an encouragement of believers to curb excessive pride and passion and ready themselves for God’s Kingdom. Obviously honor and piety could pull a man in different directions. The former ended at the dueling grounds. The latter ended at the communion table. Piety, to a degree, operated as a check on the more hedonistic and anarchic aspects of honor. But in Edgefield, South Carolina in the 1830s, and increasingly across the South as war approached, the honor creed came to capture piety, creating a new compound, a wrathful ethic I call “righteous honor”—the ethic in which the South would make war in defense of its material interests, first against Indians and Mexicans, then later against the American Union itself. Even as “righteous honor” came to dominate white men’s public culture, privately they struggled more than ever to live up to its dictates. White southern men knew well what vices undermined their righteous claims: sensual and sexual lust, alcoholic indulgence, wanton violence, and unrestrained racial exploitation.
    [Show full text]
  • White Carolinian Manipulation of the Memory of the Hamburg Massacre of 1876 Jenny Heckel Clemson University
    Clemson University TigerPrints All Theses Theses 12-2016 Remembering Meriwether: White Carolinian Manipulation of the Memory of the Hamburg Massacre of 1876 Jenny Heckel Clemson University Follow this and additional works at: https://tigerprints.clemson.edu/all_theses Recommended Citation Heckel, Jenny, "Remembering Meriwether: White Carolinian Manipulation of the Memory of the Hamburg Massacre of 1876" (2016). All Theses. 2558. https://tigerprints.clemson.edu/all_theses/2558 This Thesis is brought to you for free and open access by the Theses at TigerPrints. It has been accepted for inclusion in All Theses by an authorized administrator of TigerPrints. For more information, please contact [email protected]. REMEMBERING MERIWETHER: WHITE CAROLINIAN MANIPULATION OF THE MEMORY OF THE HAMBURG MASSACRE OF 1876 ____________________________________________________________ A Thesis Presented to The Graduate School of Clemson University ________________________________________________________________________ In Partial Fulfillment of the Requirements for the Degree Master of Arts History _______________________________________________________________________ by Jenny Heckel December 2016 ________________________________________________________________________ Accepted by: Dr. Paul Anderson, Committee Chair Dr. Rod Andrew Dr. Vernon Burton ABSTRACT This thesis examines the manipulation of the memory of the Hamburg Massacre of 1876. During the massacre, one white Carolinian and six black Carolinians were killed. Forty years later, in 1916, a monument was erected in North Augusta, South Carolina to honor and remember Mckie Meriwether, who was described as the only person killed during the massacre. The monument does not mention the true horrific history of the white terrorism against black Carolinians. After white Carolinians reclaimed power in the state, they were able to alter the memory of the Hamburg Massacre from a horrific to heroic event.
    [Show full text]
  • North Augusta Comprehensive Annual Financial Report
    North ''--N Augusta South Carolina's Riverfront CITY OF NORTH AUGUSTA COMPREHENSIVE ANNUAL FINANCIAL REPORT Year Ended December 31, 2013 CITY OF NORTH AUGUSTA SOUTH CAROLINA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED DECEMBER 31 , 2013 p Prepared by NO th Department of Finance Augusta John P. Potter, Jr. South Carolina's Rivet-front Director of Finance CITY OF NORTH AUGUSTA, SOUTH CAROLINA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2013 TABLE OF CONTENTS INTRODUCTORY SECTION Page History of North Augusta vii Profile of the City ix Letter of Transmittal xvii GFOA Certificate of Achievement xxiv City Organizational Chart xxv Finance Department Organizational Chart xxvi Principal Officials xxvii FINANCIAL SECTION Independent Auditors' Report 1 Management' s Discussion and Analysis 5 Basic Financial Statements: Government- wide Financial Statements: Statement of Net Position 16 Statement of Activities 17 Fund Financial Statements: Balance Sheet— Governmental Funds 18 Statement of Revenues, Expenditures and Changes in Fund Balances— Governmental Funds 19 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to Statement of Activities 20 Statement of Revenues, Expenditures and Changes in Fund Balance— Budgeted and Actual— General Fund 21 Statement of Net Position— Proprietary Funds 22 TABLE OF CONTENTS, Continued Page Statement of Revenues, Expenses and Changes in Net Position— Proprietary Funds 24 Statement of Cash Flows— Proprietary Funds 25 Notes to Financial
    [Show full text]
  • Cultural Resources Survey of the North Augusta Riverfront Project, Aiken County, South Carolina
    CULTURAL RESOURCES SURVEY OF THE NORTH AUGUSTA RIVERFRONT PROJECT, AIKEN COUNTY, SOUTH CAROLINA CHICORA RESEARCH CONTRIBUTION 403 CULTURAL RESOURCES SURVEY OF THE NORTH AUGUSTA RIVERFRONT PROJECT, AIKEN COUNTY, SOUTH CAROLINA Prepared By: Michael Trinkley, Ph.D., RPA with contributions by Sarah Fick Keith C. Seramur, P.G. Prepared For: Mr. G.M. “Skip” Grkovic, Director Economic and Community Development City of North Augusta PO Box 6400 North Augusta, SC 29861 SC DOT Project No. STP-UR02(008) File No. 2.156B Construction Pin 30611 CHICORA RESEARCH CONTRIBUTION 403 Chicora Foundation, Inc. PO Box 8664 Columbia, SC 29202-8664 803/787-6910 Email:[email protected] www.chicora.org July 1, 2004 This report is printed on permanent paper ∞ ©2004 by Chicora Foundation, Inc. and the City of North Augusta. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, transmitted, or transcribed in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise without prior permission of the copyright owners except for brief quotations used in reviews. Full credit must be given to the authors, publisher, and project sponsor. ABSTRACT This study reports on an intensive cultural There may be short-term construction resources survey of a 115 acre tract along the impacts, including increased noise and dust levels, Savannah River in the City of North Augusta, and increased construction related traffic. The Aiken County, South Carolina. The work, long-term affects will primarily be an increase of conducted for the City of North Augusta, is meant traffic from the new residents.
    [Show full text]
  • African American State Volunteers in the New South: Race, Masculinity & the Militia in Georgia, Texas and Virginia, 1871–
    AFRICAN AMERICAN STATE VOLUNTEERS IN THE NEW SOUTH: RACE, MASCULINITY & THE MILITIA IN GEORGIA, TEXAS AND VIRGINIA, 1871–1906 A Dissertation by JOHN PATRICK BLAIR Submitted to the Office of Graduate and Professional Studies of Texas A&M University in partial fulfillment of the requirements for the degree of DOCTOR OF PHILOSOPHY Chair of Committee, Joseph G. Dawson, III Committee Members, R. J. Q. Adams Carlos K. Blanton Charles E. Brooks James S. Burk Head of Department, David Vaught August 2016 Major Subject: History Copyright 2016 John Patrick Blair ABSTRACT The continued presence of armed, uniformed black militia companies throughout the southern United States from 1871 to 1906 illustrates one of the highest achievements of African Americans in this period. Granted, following emancipation the nation’s newest citizens established churches, entered the political arena, created educational and business opportunities and even formed labor organizations, but the formation and existence of these militia organizations with their inherent ability to enter into violent confrontation with the society that surrounded them coupled with the heightened status and prestige they obtained as citizen soldiers firmly defines the pinnacle of achievement. Through a comparative examination of their experiences and activities as members in the state volunteer military organizations of Georgia, Texas and Virginia, this study seeks to expand our understanding of racial accommodation and relationships during this period. The existence of racial accommodation in society, however minor, towards the African American military is confirmed not only in the actions of state government and military officials to arm, equip and train these black troops, but also in the acceptance of clearly visible and authorized military activities by these very same troops.
    [Show full text]
  • And Type the TITLE of YOUR WORK in All
    DAM CRAZY WITH WILD CONSEQUENCES: ARTIFICIAL LAKES AND NATURAL RIVERS IN THE AMERICAN SOUTH, 1845-1990 by CHRISTOPHER JOHN MANGANIELLO (Under the Direction of Paul S. Sutter) ABSTRACT This dissertation is about water and power in the American South between 1890 and 1990. Corporate monopolies, state agents, and citizens clashed over the answer to a basic question: Who was best equipped to manage natural resources equitably and stimulate economic growth? Corporate and state representatives understood the direct relationships between rivers, energy production, and political economy. Between 1890 and 1930, New South corporate capitalists and transnational engineers laid claim to water resources to fuel industrial and urban development. Regional planners created the Tennessee Valley Authority to counterbalance commercial monopolies. After 1945, Congress rejected New Deal liberalism and turned the Army Corps of Engineers into the Sunbelt’s go-to water management agency. Powerful institutions built levees, dams, and reservoirs throughout these periods to solve old “water problems,” generate energy, and consolidate power. In doing so, these organizations took part in an ongoing social, racial, and ecological discourse about the cultural benefits and natural functions of these new hybrid environments. The environmental challenges were substantial. Scholars have documented the region’s historic water problems associated with flooding, navigation, and erosion. The industrial and agricultural South, however, has been equally influenced by a less well known water problem: water scarcity. Corporate and state responses to multiple, dramatic droughts shaped the southeast’s watersheds and modernization. There are no natural lakes in the Piedmont and Blue Ridge South, yet major and modest reservoirs dot the land from Virginia to Alabama.
    [Show full text]