CCBOC 03.10.2026 Committee Meeting Notes

Audit, Management & Internal Services, Development & Planning

Audit Committee

Call To Order: 8:30 am

Approval of 12/9/2025 Meeting Minutes: Yay 5, No 0

Debate Agenda

1. New Business

2. Management Services

   1. Draft Reports

      1. (G1a1a) Technology Services Division

      Scope & Methods:

      • Tested incident reports for timeliness and documentation - no exceptions.

      • Inspected broadband tower security - no findings

      • Reviewed data backup policy, process - good results

      • Reviewed GIS Parcel change process - good results

      • Tested broadband 3rd-party revenue - no exceptions

      • Reviewed purchase requisitions, purchase cards, and timesheets- no findings

      • Performed Inventory spot-chcks using sheet-floor and floor-sheet methods.

      Inventory Observations:

      • IT assets: one phone auditor area not on inventory list

      • Broadband: inaccuracies between bench stock inventory and records

      • Management response to strengthen broadband inventory controls provided

      Change Management procedures - adequate

      5-year strategic plan - no recommendations

      Clarifications:

      • Inventory focus for boradband bench stock (not installed)

      • Emphasis on tracking bench stock

      Conclusion: Strong controls overall. Targeted improvements needed for inventory accuracy.

      1. (G1a1b) Parks, Recreation & Events Department

         Systems Note:

         • MUNIS and Rec1 interface requires batch-level tracing; total revenues match at aggregate level.

         • No changes recommended - disclosure explains batch testing approach

         Process Testing Results

         • Gym memberships: fee collection and termination controls tested - no exceptions

         • Facility Rentals (pavilions, ball fields): payments traced; no exceptions

         • Wildwood Park (camping/day use): multiple transaction types, reviewed; no exceptions

         • Youth/adult sports registrations, including processing fees; no exceptions

         • National Alliance for Youth Sports (coach vetting): selections tested - no findings

         • Purchase cards, requisitions and time sheets - no findings

         Parks & Rec controls operating effectively - no issues

   2. Internal Audit Update

      1. (G1a2a) March Internal Audit Update (3-year rotation)

         Departments identified: Recyling, Procurement, Licensing and Permitting, Library

         Clerk of Courts Reconciliation Follow-Up:

         Background:

         • Initially identified large volume of uncleared deposits in transit, largely tied to a software update on a specific date.

         • Clerk’s office worked with IT to reconcile and clear transactions.

         Current Status:

         • Majority reconciled, over 90% of items correctly cleared.

         • About 10 older transactions (total about $66K from 2019-2020 lacked enough historic detail for precise matching).

         • Subsequent bank reconciliations prepared correctly with erroneous items removed; cash balance corrected

         Risk and Fraud Assessment:

         • Scott Johnson and auditor state no indication of fraud or theft; issues stem from compounded bookkeeping errors over time.

         • Emphasis on timely, accurate bank reconcilations and prompt resolution of errors.

         Discussion:

         • Connie Melear had concern about lingering misstatements; prefer to have a clean way to carry-forward

         • Practical limitations due to aged records (PDF vs Excel) prevent tracing each of the small items.

         Conclusion: Reconciliation corrected and current records clean. Recommendation reinforced for ongoing timely reconciliations to prevent recurrence.

   Adjourn 9:01 am

   Management and Internal Service Committee

Call To Order 9:06 am

Approval of 2/10/2026 Meeting Minutes: Yay 3

Debate Agenda

1. New Business

   1. County Manager

      1. (I1a1) Independent Contractor Agreement with Christopher Caudell to serve as a Staf Attorney for the Columbia County Judicial Circuit. Move to Consent

         1099 Role, $4000 per month (no benefits)

      2. (I1a2) Juvenile Court Independent Contractor Agreement with Brendan Fleming to Serve as an Independnt Prosecutor for Children in Need of Services Move to Consent

         $1333.33 per month. 3/26- end of fiscal year (6/30)

   2. Deputy County Manager

      1. (I1b1) Agreement Renewal Number 2 with EyeMed Vision Care for Employee Vision Insurance Move to Consent

         Current vision exp 12/31/2026. Renewal through 12/31/2029 with no rate increase. Employee paid - No county impact.

      2. (I1b2) Renewal with New York Life for Basic Life Insurance Move to Consent

         County provides employees with $25K life insurance. Annual county cost $46, 381. Renewal through 12/31/2029 with no rate increase.

   3. Financial Services

      1. (I1c1) Resolution 26-04 to Amend the Jabez S. Hardin Auditorium Fee Schedule and Authorize the General Manager to Negotiate the Facility Use Agreement and Fees. Move to Debate

         Karin Parham (public comment): Concern that the fee schedule could price out community groups

         Operations moved from library to PAC, prompting fee review. New structure aims to cover expenses without profit. Hardin not supported by general fund (property taxes). Staff can negotiate pricing to help community entities meet budgets. Classrooms previously included in theater Rental are not free for community use and managed by library.

      2. (I1c2) Revised Rental Contract for Hardin Auditorium Move to Debate

      3. (I1c3) Proclamation Designating April as Autism Awareness and Acceptance Month in Columbia County. Approved and will be read next Tuesday

   4. Technology Services

      1. (I1d1) WebEx Telephony Payment Authorization Move to Consent

         $140,410.20 payment. Switch to Webex continues to save county about $307K annually.

      2. (I1d2) Renew Maintenance and Support with Ciena for Network Equipment and Services Move to Consent

         Renewal of maintenance support agreement. $100, 888.81 from broadband operating funds.

2. Added at Meeting:

   1. Intergovernmental Agreement with the Georgia Department of Public Safety

      County will provide landscape and janitoriaal services for a Georgia State Patrol Post. County previously owned building and provided services. State Patrol remits over $800K in fines to county annually, covering service costs.

Staff Reports

1. Financial Services

   1. (K1a) Year to Date Budget Report: As of 2/28, all funds operating as expected, around 67% for fiscal year

   2. (K1b) SPLOST Update: Over $2.9 million received in January. 1.44% lower then past years, likely due to inflated numbers from last year’s Hurricane Helene cleanup.

   3. (K1c) Investment Report

Adjournment: 9:25 am

Development and Planning Services Committee

Call To Order: 9:26 am

Approval of 2/10/2026 Meeting Minutes: Yay 3, No 0

Debate Agenda:

1. Deputy County Manager (Schlachter)

   1. (I1a1) Contract 2026-3467 with Reeves Construction Company for Sheriff’s Driving Track - Milling and Inlay Move to Consent

      $48,135. Track age about 7 years

   2. (I1a2) Contract 2026-3466 with Remac, Inc for the Sheriff’s Driving Track - Crack Seal & Striping Move to Consent

      $76,605

   3. (I1a3) Purchase of a Bucket Truck from Hardy Automotive for Traffic Engineering Move to Consent

      $212K.

2. Development Services

   1. (I1b1) Alcoholic Beverage License Mai Thai Restaurant LLC Move to Consent

   2. (I1b2) Alcoholic Beveral License Pancho Villa Mexican Kitchen LLC Move to Consent

   3. (I1b3) Automatic Forfeit Extentsion for Vault 221 LLC Move to Consent

      Currently renovating, extension to 6/15. No prior extensions.

3. Planning Services (Sterling)

   1. (I1c1) Encroachment Agreement, 711 Whitney Shoals Road, Tax map 060 Parcel 2098, Highland Lakes, Section 3 Move to Consent

      10 ft rear drainage and utitilies easement. Pool does not encroach. Deck encroach 4 ft. Owner responsible for impacts.

   2. (I1c2) Encroachment Agreement, 7208 Hoffman Drive, Tax Map 067 Parcel 1718 Move to Consent

      5 ft side yard drainage & utilities easement. Pool deck encroaches 2.5 feet, walkway and driveway encroach 4 ft. Pool does no encroach. Agreement include owner responsibility.

   3. (I1c3) Conditional License, Encorachment and Maintenance Agreement, 725 North Belair Road, Tax Map 072 Parcel 231M Move to Consent

      Street trees in right of way to meet landscape requirements due to utilities. County allowed to dig if needed.

   4. (I1c4) Easement Encroachment Agreement, 725 North Belair Road, Tax Map 072 Parcel 231M Move to Consent

      Curb and gutter within county easement at rear of property near storm line.

Staff Reports

1. Planning Services (Sterling)

   1. (K1a) February 2026 Planning Department Work Load measurement monthly report

   2. (K1b) January 2026 Plan Review Work Load measurement monthly report

2. Development Services (Schlachter)

   1. (K2a) Development Services Division Monthly Report

   2. (K2b) Development Services Division Financial Report

   3. (K2c) Temporary Event Alcohol Permits

Adjourn 9:35 am