Pickens County Board of Commissioners June 2018
Audit Presentation for 2017


Pickens County Board of Commissioners June 2018


Pickens County Ratio of Revenues to Expenditures General Fund 2017
Pickens County Ratio of Revenues to Expenditures General Fund 2017


The Audit Presentation for 2017 was moved to the end of the meeting. Starts at time 36:24 in the video.


I. Call to order
II. Prayer
III. Pledge of Allegiance
IV. Amendments to Agenda
V. Approval of Agenda
VI. Employee Recognition
VII. Consent Agenda
VIII. Old Business
IX. New Business
A. Audit Presentation for 2017
(Presented by Bates, Carter & Company)
In our opinion, based on our audit and the report of other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of PICKENS COUNTY, GEORGIA, as of December 31, 2017, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

The County's assets exceeded its liabilities by $51,776,826 (net position) for the year reported. This represents a decrease of $(1,172,629) from the previous year.

The County's governmental funds reported total ending fund balance of $12,765,058. This compares to the prior year ending fund balance of $10,633,244 showing an increase of $2,131,814 during the current year.
At the end of 2017, unassigned fund balance for the County's governmental funds was $8,013,069.

Pickens County Annual Financial Report 2017 (PDF)

Pickens County Audit Summary 2017 (PDF) - slide presentation during the meeting

X. Finance Report (PDF)
XI. Action Items
A. Approve Minutes
1) Regular Board Meeting May 17, 2018
2) Work Session Meeting June 7, 2018
B. Rezone Request
1. Dusty Eaton
Pleasant Hill Road, Talking Rock, GA
Agricultural (AG) to Suburban Residential (SR)
4.17 Acres
032-005 Split
2. Ronnie Ray
Hwy 515 North, Jasper, GA
Agricultural (AG) to Highway Business (HB)
8.5 Acres
C. Ambulance Remount Bids
D. Generator for Health Department
E. Village on Blackwell Creek
F. Ludville Community Center
G. Intergovernmental Agreement Indigent Defense
XII Guests/Comments
XIII Adjourn