TATTNALL COUNTY, GEORGIA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED
SEPTEMBER 30, 2023
TATTNALL COUNTY, GEORGIA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
TABLE OF CONTENTS
Page
FINANCIAL SECTION
Independent Auditor's Report ............................................................................................................................. 1 – 4
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position .............................................................................................................................5
Statement of Activities ....................................................................................................................... 6 and 7
Fund Financial Statements:
Balance Sheet – Governmental Funds ............................................................................................. 8 and 9
Reconciliation of the Governmental Funds Balance Sheet to the
Statement of Net Position ...................................................................................................................... 10
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds .............................................................................................. 11 and 12
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities ............................................ 13
General Fund – Statement of Revenues, Expenditures and Changes in
Fund Balances – Budget and Actual ........................................................................................ 14 and 15
ARPA Fund – Statement of Revenues, Expenditures and Changes in
Fund Balances – Budget and Actual ..................................................................................................... 16
Statement of Fiduciary Net Position – Custodial Funds......................................................................... 17
Statement of Changes in Fiduciary Net Position – Custodial Funds ................................................... 18
Notes to Financial Statements ............................................................................................................... 19 – 43
Required Supplementary Information:
Schedule of Changes in the County’s Net Pension Liability and Related Ratios ........................ 44 and 45
Schedule of County Contributions .................................................................................................... 46 and 47
Supplementary Information:
Combining and Individual Nonmajor Fund Statements and Schedules:
Combining Balance Sheet – Nonmajor Governmental Funds ........................................................ 48 and 49
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances – Nonmajor Governmental Funds ................................................................................ 50 and 51
Schedule of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – Nonmajor Special Revenue Funds ............................................ 52 – 61
TATTNALL COUNTY, GEORGIA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
TABLE OF CONTENTS (CONTINUED)
Page
FINANCIAL SECTION (CONTINUED)
Supplementary Information (Continued):
Schedule of Expenditures of Special Purpose Local Option Sales
Tax Proceeds – 2014 Issue ........................................................................................................................ 62
Schedule of Expenditures of Special Purpose Local Option Sales
Tax Proceeds – 2020 Issue ........................................................................................................................ 63
Custodial Funds:
Combining Statement of Fiduciary Net Position Sheet – Custodial Funds .............................................. 64
Combining Statement of Changes in Fiduciary Net Position – Custodial Funds..................................... 65
COMPLIANCE SECTION
Independent Auditor's 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 ..................................................... 66 and 67
Independent Auditor's Report on Compliance for Each Major Federal Program and
on Internal Control Over Compliance Required by the Uniform Guidance………………………………68 – 70
Schedule of Expenditures of Federal Awards………………………………………………………………………...….71
Notes to Schedule of Expenditures of Federal Awards…………………………………………………………...……72
Schedule of Findings and Questioned Costs ................................................................................................ 73 – 75
Summary of Prior Year Findings ............................................................................................................................. 76
FINANCIAL SECTION
6600 ABERCORN SREET, SUITE 200 • SAVANNAH, GEORGIA 31405 • 912-232-0475 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITOR’S REPORT
Board of Commissioners
of Tattnall County, Georgia
Reidsville, Georgia
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the aggregate discretely
presented component units, each major fund, and the aggregate remaining fund information of Tattnall County,
Georgia (the “County”), as of and for the year ended September 30, 2023, and the related notes to the financial
statements, which collectively comprise the County’s basic financial statements as listed in the table of contents.
In our opinion, based on our audit and the report of the other auditors, the financial statements referred to above
present fairly, in all material respects, the respective financial position of the governmental activities, the aggregate
discretely presented component units, each major fund and the aggregate remaining fund information of the County
as of September 30, 2023, and the respective changes in financial position and the respective budgetary
comparisons for the General Fund and the American Rescue Plan Act (“ARPA”) Fund for the year then ended in
accordance with accounting principles generally accepted in the United States of America.
We did not audit the financial statements of the Tattnall County Board of Health, which represents 33%, 18% and
78%, respectively, of the assets, net position, and revenues of the aggregate discretely presented component units.
Those statements were audited by other auditors whose reports have been furnished to us, and our opinions,
insofar as it relates to the amounts included for the Tattnall County Board of Health, are based solely on the report
of the other auditors.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Our responsibilities under those standards are further described in the
Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the County and to meet our other ethical responsibilities, in accordance with the relevant ethical
requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our audit opinions.
2
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with
accounting principles generally accepted in the United States of America, and for the design, implementation, and
maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free
from material misstatement, whether due to fraud or error. In preparing the financial statements, management is
required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial
doubt about the County's ability to continue as a going concern for twelve months beyond the financial statement
date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and, therefore, is not a guarantee
that an audit conducted in accordance with generally accepted auditing standards and Government Auditing
Standards will always detect a material misstatement when it exists. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material
if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a
reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing
Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, and design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the County's internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
substantial doubt about the County's ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified
during the audit.
3
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Schedule of Changes in
the County’s Net Pension Liability and Related Ratios and the Schedule of County Contributions be presented to
supplement the basic financial statements. Such information is the responsibility of management and, although not a
part of the basic financial statements, is required by the Governmental Accounting Standards Board (“GASB”) who
considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate
operational, economic, or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with auditing standards generally accepted in the United States of
America, which consisted of inquiries of management about the methods of preparing the information and
comparing the information for consistency with management's responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express
an opinion or provide any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance.
Management has omitted the Management’s Discussion and Analysis (“MD&A”) that accounting principles generally
accepted in the United States of America require to be presented to supplement the basic financial statements.
Such missing information, although not a part of the basic financial statements, is required by GASB who considers
it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational,
economic, or historical context. Our opinion on the basic financial statements is not affected by this missing
information.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise
the County’s basic financial statements. The combining and individual nonmajor fund financial statements and
schedules, the balance sheet – component units, the schedule of revenues, expenditures and changes in fund
balance – component units, the Schedule of Expenditures of the Special Purpose Local Option Sales Tax
(“SPLOST”) proceeds as required by the Official code of Georgia Annotated (“O.C.G.A.”) §48-8-121, and the
Schedule of Expenditures of Federal Awards as required by Title 2 U.S. Code of Federal Regulations Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform
Guidance”) are presented for the purpose of additional analysis and are not required parts of the basic financial
statements. Such information is the responsibility of management and was derived from and relates directly to the
underlying accounting and other records used to prepare the basic financial statements. The information has been
subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United States of America. In
our opinion, the combining and individual nonmajor fund financial statements and schedules, the balance sheet –
component units, the schedule of revenues, expenditures and changes in fund balance – component units, the
Schedule of Expenditures of SPLOST proceeds, and the Schedule of Expenditures of Federal Awards are fairly
stated, in all material respects, in relation to the basic financial statements as a whole.
4
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated March 7, 2024 on our
consideration of the County's internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is
solely to describe the scope of our testing of internal control over financial reporting and compliance and the results
of that testing, and not to provide an opinion on the effectiveness of the County's internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering Tattnall County, Georgia's internal control over financial reporting and
compliance.
Savannah, Georgia
March 7, 2024
BASIC FINANCIAL STATEMENTS
ASSETS
Cash and cash equivalents $ 12,267,292 $ 1,058,570
$ 584,071
Taxes receivable 543,288 -
-
Accounts receivable, net of allowances 774,131 44,482
-
Due from other governments
483,029 -
456,715
Prepaid items 340,784 -
-
Capital assets, non-depreciable 3,328,749 273,802 -
Capital assets, depreciable, net of
accumulated depreciation 24,660,142 846,274 37,013
Lease assets 962,630 - -
Total assets 43,360,045 2,223,128 1,077,799
DEFERRED OUTFLOWS OF RESOURCES
Pension 1,853,035
-
446,361
OPEB - -
87,668
Total deferred outflows of resources 1,853,035 -
534,029
LIABILITIES
Accounts payable 771,915 - -
Accrued liabilities 291,002 - -
Funds held for others 8,066 - -
Unearned revenue 1,908,105 - -
Lease due within one year 237,604 - -
Leases due in more than one year 960,516 -
-
Compensated absences, due
within one year 75,075
-
7,571
Compensated absences due in more
than one year 344,182 -
30,282
Financed purchase, due within one year 29,122 -
-
Financed purchase, due in more than one year 61,597 -
-
Bonds payable, due within one year 710,000 - -
Bonds payable, due in more than one year 1,580,903 - -
Landfill closure and post-closure care,
due within one year 20,000 - -
Net pension liability, due in more than one year 3,809,401 - 1,000,300
Net OPEB liability, due in more than one year - - 11,302
Total liabilities 10,807,488 -
1,049,455
DEFERRED INFLOWS OF RESOURCES
Pension 43,206
- 14,956
OPEB
- - 71,977
Total deferred inflows of resources
43,206 - 86,933
NET POSITION
Net investment in capital assets 25,371,779 1,120,076 37,013
Restricted for:
Judicial programs 144,308 - -
Public safety 1,418,195 -
-
Economic development 422,592 - -
Capital improvements 4,569,274
- -
Prior year program income - - 304,492
Unrestricted 2,436,238 1,103,052 133,935
Total net position $ 34,362,386 $ 2,223,128 $ 475,440
The accompanying notes are an integral part of these financial statements.
Development
Authority
Health
Board of
TATTNALL COUNTY, GEORGIA
STATEMENT OF NET POSITION
SEPTEMBER 30, 2023
Governmental
Activities
Component Units
Primary Government
5
Functions/Programs
Expenses
Primary government
Governmental activities:
General government $
1,378,560
$ 2,113,393 $ - $ -
Judicial 1,906,602
730,265 - -
Public safety 9,142,578
1,755,305 - 1,692,668
Sanitation 1,054,667
- - -
Public works 5,238,208
- - 21,936
Health and welfare 188,283 - - -
Culture and recreation 151,123 - - -
Conservation
280,772 - -
-
Economic development 940,203
-
- -
Interest on long-term debt 178,738
- - -
Total governmental activities -
Primary government $ 20,459,734
$
4,598,963
$
-
$
1,714,604
Component units
Development Authority $ 140,604 $ 21,671 $ 150,000 $ -
Board of Health 1,079,150 304,650 597,575 -
Total component units $ 1,219,754
$ 326,321 $ 747,575
$ -
General revenues:
Property taxes
Sales taxes
Insurance premium tax
Alcoholic beverages taxes
Other taxes
Other local funds
Unrestricted investment earnings
Gain on sale of capital assets
Total general revenues
Change in net position
Net position, beginning of year
Net position, end of year
The accompanying notes are an integral part of these financial statements.
Grants and
TATTNALL COUNTY, GEORGIA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Operating
Contributions
Program Revenues
Charges for
Services
Capital
Grants and
Contributions
6
$ 734,833 $ -
$
-
(1,176,337) -
-
(5,694,605) -
-
(1,054,667) -
-
(5,216,272) -
-
(188,283) -
-
(151,123) -
-
(280,772)
- -
(940,203) - -
(178,738)
- -
(14,146,167)
- -
31,067 -
- (176,925)
31,067 (176,925)
8,592,490
- -
6,856,998 - -
1,209,875 - -
56,781 - -
52,130 - -
- -
110,854
63,761 4,479 -
- 76,109 -
16,832,035 80,588
110,854
2,685,868
111,655 (66,071)
31,676,518
2,111,473 541,511
$ 34,362,386 $ 2,223,128 $ 475,440
Primary Government
Net (Expenses) Revenues and
Changes in Net Position
Governmental
Activities
Component Units
Development
Authority
Board of
Health
7
ASSETS
Cash and cash equivalents
$
3,619,910
$
2,819,295
$
1,926,462
$
784,555 $ 2,172,927
Taxes receivable 543,288
- - - -
Accounts receivable, net 283,931
- - - -
Due from other governments 167,480
- 247,441 - 68,108
Due from other funds 617,478 - - - -
Prepaid items 288,201 - - 51,375 -
Total assets
$
5,520,288
$
2,819,295
$
2,173,903
$
835,930 $ 2,241,035
LIABILITIES
Accounts payable
$
149,338
$
-
$
357,072
$
- $ 21,529
Accrued liabilities 68,032 170,895 - - 1,518
Funds held for others - - - - -
Due to other funds - - - 250,000 100
Unearned revenue - 1,908,105 -
- -
Total liabilities 217,370
2,079,000 357,072 250,000
23,147
DEFERRED INFLOWS OF
RESOURCES
Unavailable revenues:
Property taxes 518,947
- - - -
Total deferred inflows
of resources 518,947
- - - -
FUND BALANCES
Fund balances
Nonspendable:
Prepaid items 288,201 - -
51,375 -
Restricted for:
Judicial programs -
- - - -
Public safety -
740,295 - - -
Sanitation - - - - -
Capital improvements - - 1,816,831 534,555 2,217,888
Assigned for:
Subsequent years' budget
846,854 - - - -
Unassigned 3,648,916 -
- - -
Total fund balances
4,783,971 740,295 1,816,831
585,930 2,217,888
Total liabilities, deferred
inflows of resources
and fund balances
$
5,520,288
$
2,819,295
$
2,173,903
$
835,930 $ 2,241,035
The accompanying notes are an integral part of these financial statements.
BALANCE SHEET
GOVERNMENTAL FUNDS
SEPTEMBER 30, 2023
LIABILITES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
2020 SPLOST
2020
SPLOST
Fund
Fund
ARPA
Fund
Bond Fund fo
General
TSPLOST
Fund
Sales Tax
TATTNALL COUNTY, GEORGIA
8
$ 944,143 $ 12,267,292
- 543,288
490,200 774,131
- 483,029
1,610 619,088
1,208 340,784
$ 1,437,161 $ 15,027,612
$ 243,976 $ 771,915
16,074 256,519
8,066 8,066
368,988 619,088
- 1,908,105
637,104 3,563,693
-
518,947
-
518,947
1,208 340,784
144,308 144,308
677,900 1,418,195
422,592 422,592
- 4,569,274
- 846,854
(445,951) 3,202,965
800,057 10,944,972
$ 1,437,161 $ 15,027,612
Total
Governmental
Funds
Nonmajor
Governmental
Funds
9
Amounts reported for governmental activities in the Statement of Net Position are
different because:
Total governmental fund balances
$ 10,944,972
Cost $ 50,540,914
Less accumulated depreciation (22,552,023) 27,988,891
Leased assets cost $ 2,269,168
Less accumulated amortization (1,306,538)
962,630
Unavailable revenue - property taxes 518,947
1,809,829
Long-term liabilities are not due and payable in the current period and, therefore, are
not reported in the funds.
Leases payable $ (1,198,120)
Bonds payable (2,290,903)
Financed purchase payable (90,719)
Accrued interest payable (34,483)
Landfill post-closure care costs (20,000)
Net pension liability (3,809,401)
Compensated absences (419,257)
(7,862,883)
Net position of governmental activities $ 34,362,386
The accompanying notes are an integral part of these financial statements.
Capital assets used in governmental activities are not financial resources and,
therefore, are not reported in the funds.
Other long-term assets are not available to pay for current period expenditures and,
therefore, are unavailable in the funds.
Deferred outflows and inflows of resources related to the recording of the net pension
liability are recognized as expense over time and, therefore, are not reported in the
funds.
TATTNALL COUNTY, GEORGIA
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2023
Leased assets used in governmental activities are not financial resources and,
therefore, are not reported in the funds.
10
Revenues
Property taxes $
8,597,153
$
-
$
- $ - $ -
Sales taxes 1,952,944 - 2,885,535 - 2,018,519
Other taxes 1,318,786 - - - -
Licenses and permits 97,644 - - - -
Intergovernmental 498,537 1,086,628 - - -
Charges for services 1,850,778 - - - -
Fines and forfeitures 730,265 - - - -
Interest income 42,609 13,552 8,384 39 7,341
Miscellaneous 164,971 - - - -
Total revenues 15,253,687 1,100,180 2,893,919 39
2,025,860
Expenditures
Current:
General government 2,344,386
- - - -
Judicial 1,738,887
- - - -
Public safety 7,674,194
174,056 - - -
Sanitation - - - -
-
Public works 2,198,829 - - - -
Health and welfare 150,458 - - - -
Culture and recreation 135,379 - - - -
Conservation 280,772 - -
- -
Economic development 166,493 - -
- -
Intergovernmental - - 773,710 - -
Capital outlay - 912,572 496,216 459,945 608,857
Debt service:
Principal - - 971,759 -
-
Interest and fiscal charges -
- 178,738 -
-
Total expenditures 14,689,398
1,086,628 2,420,423 459,945
608,857
Excess (deficiency)
of revenues over
(under) expenditures 564,289
13,552 473,496 (459,906) 1,417,003
Other financing sources (uses)
Sale of capital assets 19,704 - - -
-
Issuance of debt -
- 260,196 - -
Transfers in - 720,583 61,354 678,825 -
Transfers out (1,679,457) - - (61,354) -
Total other financing
sources (uses) (1,659,753) 720,583 321,550 617,471 -
Net change in fund balances (1,095,464) 734,135 795,046
157,565 1,417,003
Fund balances, beginning of year
5,879,435 6,160 1,021,785 428,365 800,885
Fund balances, end of year
$ 4,783,971
$
740,295
$
1,816,831 $ 585,930 $ 2,217,888
The accompanying notes are an integral part of these financial statements.
SPLOST
Fund
2020
TATTNALL COUNTY, GEORGIA
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Fund
2020 SPLOST
General
Bond Fund for
ARPA
Fund
TSPLOST
Fund
Sales Tax
11
$ - $ 8,597,153
- 6,856,998
- 1,318,786
- 97,644
107,503 1,692,668
1,513,245 3,364,023
137,202 867,467
13,772 85,697
104,858 269,829
1,876,580 23,150,265
-
2,344,386
12,139 1,751,026
1,043,645 8,891,895
1,054,667 1,054,667
240,641 2,439,470
- 150,458
- 135,379
- 280,772
- 166,493
- 773,710
126,336
2,603,926
- 971,759
-
178,738
2,477,428 21,742,679
(600,848) 1,407,586
- 19,704
- 260,196
280,149 1,740,911
(100) (1,740,911)
280,049 279,900
(320,799)
1,687,486
1,120,856 9,257,486
$ 800,057 $ 10,944,972
Total
Governmental
Funds
Nonmajor
Governmental
Funds
12
Amounts reported for governmental activities in the Statement of Activities are
different because:
Net change in fund balances - total governmental funds
$ 1,687,486
Governmental funds report capital outlays as expenditures. However, in the
Statement of Activities, the cost of those assets is allocated over their estimated
useful lives and reported as depreciation expense. This is the amount by which
capital outlay exceeded depreciation in the current period.
Capital outlay $ 2,560,822
Depreciation (1,857,339) 703,483
Governmental funds report leased asset additions as expenditures. However, in the
Statement of Activities, the cost of those assets is allocated over the shorter of their
estimated useful lives or the lease term and reported as amortization expense. This is
the amount by which lease asset additions exceeded amortization expense in the
current period.
Leased asset additions $ 361,750
Amortization (286,871)
74,879
Revenues in the Statement of Activities that do not provide current financial resources
are not reported as revenues in the funds.
(4,663)
The issuance of long-term debt provides current financial resources to governmental
funds, while the repayment of the principal of long-term debt consumes the current
financial resources of governmental funds. Neither transaction, however, has any
effect on net position. Also, governmental funds report the effect of premiums,
discounts, and similar items when debt is first issued, whereas these amounts are
deferred and amortized in the Statement of Activities. This amount is the net effect of
these differences in the treatment of long-term debt and related items.
Debt proceeds $ (260,196)
Premium amortization 63,359
Landfill post-closure costs 20,000
Principal repayments
971,759 794,922
Some expenses reported in the Statement of Activities do not require the use of
current financial resources and, therefore, are not reported as expenditures in
governmental funds.
Change in accrued interest
$
8,895
Change in the net pension liability and related deferred items (539,950)
Change in compensated absences (39,184) (570,239)
Change in net position of governmental activities
$ 2,685,868
The accompanying notes are an integral part of these financial statements.
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
TATTNALL COUNTY, GEORGIA
13
Revenues
Property taxes
$ 8,482,089 $ 8,482,089 $ 8,597,153
$
115,064
Sales taxes
1,775,000 1,775,000 1,952,944
177,944
Alcoholic beverage taxes 45,000 45,000 56,781 11,781
Insurance premium taxes 1,275,000 1,275,000 1,209,875 (65,125)
Other taxes 60,500
60,500 52,130 (8,370)
Licenses and permits 82,525
82,525 97,644 15,119
Intergovernmental 1,046,854
1,046,854 498,537 (548,317)
Charges for services 1,776,151
1,776,151 1,850,778 74,627
Fines and forfeitures 446,990
446,990 730,265 283,275
Interest income 39,000 39,000 42,609 3,609
Miscellaneous 102,865 102,865 164,971 62,106
Total revenues
15,131,974 15,131,974 15,253,687 121,713
Expenditures
Current
General government:
General administration 968,294 967,170 854,929 112,241
Elections 279,806 279,806 224,936 54,870
Public buildings 363,728 363,728 368,125 (4,397)
Tax commissioner 445,621 445,621 394,820 50,801
Tax assessor 477,508 477,508 433,757 43,751
Code enforcement 58,171 58,171 54,896 3,275
Archives building grant 13,190 13,190
11,296 1,894
Tax equalizers 6,000 6,000
1,627 4,373
Total general government 2,612,318
2,611,194 2,344,386
266,808
Judicial:
State and superior court 688,159
688,159 667,226
20,933
State court solicitor 59,292
59,292 54,803
4,489
Clerk of superior court 503,070 503,070 417,215
85,855
Probate court 337,442
337,442 306,338 31,104
Magistrate court 327,760 327,760 293,305 34,455
Total judicial 1,915,723 1,915,723 1,738,887 176,836
Public safety:
Sheriff 2,542,931 2,542,931
2,508,041 34,890
Jail 2,615,142 2,615,142 2,547,768 67,374
Fire and rescue 466,034 466,034 615,928 (149,894)
Special ambulance service 1,673,547 1,673,547 1,751,114 (77,567)
Coroner 54,963 54,963 42,332 12,631
Animal control 130,902 130,902 133,676 (2,774)
Southern nuclear 38,860 38,860 30,851 8,009
Drug condemnations 20,000 20,000 - 20,000
Infrastructure maintenance 44,581 44,581 44,484 97
Total public safety 7,586,960 7,586,960 7,674,194 (87,234)
Public works/roads 2,293,872 2,293,872 2,198,829 95,043
(Continued)
TATTNALL COUNTY, GEORGIA
GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Budget
Variance With
Original
Final
Actual
Final Budget
14
Expenditures (Continued)
Current (Continued)
Health and welfare:
Health department $ 123,832 $ 123,832 $ 124,676 $ (844)
Senior center 15,171
15,171 8,206 6,965
Community services/other 17,800
17,800 17,576 224
Total health and welfare 156,803
156,803 150,458 6,345
Culture and recreation:
Recreation 70,000 70,000 70,000 -
Libraries 66,626 66,626 65,379 1,247
Total culture and recreation 136,626 136,626 135,379 1,247
Conservation:
Extension service 299,930
301,054 263,179
37,875
Forestry commission 17,593 17,593 17,593
-
Total conservation 317,523
318,647 280,772 37,875
Economic development 167,000 167,000 166,493 507
Total expenditures 15,186,825 15,186,825 14,689,398
497,427
Excess (deficiency) of revenues
over (under) expenditures (54,851) (54,851)
564,289 619,140
Other financing sources (uses)
Transfers out (5,149)
(5,149) (1,679,457) (1,674,308)
Sale of assets 60,000
60,000 19,704
(40,296)
Total other financing sources, (uses) 54,851
54,851 (1,659,753) (1,714,604)
Net change in fund balance -
- (1,095,464) (1,095,464)
Fund balance, beginning of year 5,879,435 5,879,435 5,879,435 -
Fund balance, end of year $ 5,879,435 $ 5,879,435 $ 4,783,971 $ (1,095,464)
The accompanying notes are an integral part of these financial statements.
GENERAL FUND
TATTNALL COUNTY, GEORGIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Budget
Original
Final
Actual
Variance With
Final Budget
15
REVENUES
Intergovernmental $ -
$
- $ 1,086,628 $ 1,086,628
Interest 3,000 3,000 13,552 10,552
Total revenues 3,000 3,000 1,100,180 1,097,180
EXPENDITURES
Current:
Public Safety 943,000 943,000 174,056 768,944
Capital outlay 2,960,000 2,960,000 912,572 2,047,428
Total expenditures 3,903,000 3,903,000 1,086,628 2,816,372
Excess (deficiency) of revenues
over (under) expenditures (3,900,000) (3,900,000) 13,552 3,913,552
OTHER FINANCING SOURCES
Transfers in 3,900,000 3,900,000 720,583 3,179,417
Total other financing uses 3,900,000 3,900,000 720,583 3,179,417
Net changes in fund balance - - 734,135 734,135
Fund balance, beginning of year 6,160 6,160 6,160 -
Fund balance, end of year $ 6,160 $ 6,160 $ 740,295 $ 734,135
The accompanying notes are an integral part of these financial statements.
Original
Final
Actual
Final Budget
TATTNALL COUNTY, GEORGIA
ARPA FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Budget
Variance With
16
Custodial
ASSETS Funds
Cash and cash equivalents $ 768,414
Taxes receivable 640,300
Total assets 1,408,714
LIABILITIES
Due to others 1,206,915
Total liabilities 1,206,915
NET POSITION
Restricted:
Individuals, organizations, and other governments 201,799
Total net position $ 201,799
The accompanying notes are an integral part of these financial statements.
TATTNALL COUNTY, GEORGIA
STATEMENT OF FIDUCIARY NET POSITION
CUSTODIAL FUNDS
SEPTEMBER 30, 2023
17
Custodial
Funds
ADDITIONS
Taxes $ 19,935,472
Fines and fees 2,852,972
Total additions 22,788,444
DEDUCTIONS
Taxes and fees paid to other governments 19,935,472
Other custodial disbursements 2,895,968
Total deductions 22,831,440
Change in fiduciary net position (42,996)
NET POSITION, beginning of year 244,795
NET POSITION, end of year $ 201,799
The accompanying notes are an integral part of these financial statements.
STATEMENT OF CHANGES IN
FIDUCIARY NET POSITION
CUSTODIAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
TATTNALL COUNTY, GEORGIA
18
NOTES TO FINANCIAL STATEMENTS
TATTNALL COUNTY, GEORGIA
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2023
19
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of Tattnall County, Georgia (the “County”) have been prepared in
conformity with accounting principles generally accepted in the United States of America (“GAAP”)
as applied to governments. The Governmental Auditing Standards Board (“GASB”) is the accepted
standard-setting body for establishing governmental accounting and financial reporting principles.
The more significant of the County's accounting policies are described below.
A. The Reporting Entity
Tattnall County was established under the provisions of an act of the General Assembly of Georgia
on December 5, 1801. The County operates under a County Commissioner form of government
(six commissioners are elected by the voters of the County) and provides the following services as
authorized by state law: public safety (police and fire), highways and streets, sanitation, health and
social services, culture-recreation, public improvements, planning and zoning, and general
administrative services.
As required by GAAP, the financial statements of the reporting entity include those of Tattnall
County, Georgia (the primary government) and its component units. The component units
discussed below are included in the County’s reporting entity because of the significance of their
operational or financial relationship with the County. In conformity with accounting principles
generally accepted in the United States of America, as set forth in GASB Statement No. 14, as
amended, the financial statements of the component units are discretely presented in the
government-wide financial statements.
Tattnall County Development Authority
The governing board of the Tattnall County Development Authority (the “Development Authority”)
consists of nine members appointed by the Tattnall County Board of Commissioners and
surrounding cities. The Development Authority is responsible for promoting industrial and
commercial development within the County. Although the County does not have the authority to
approve or modify the budget of the Development Authority, the County does provide financial
support to the Development Authority. Separately issued financial statements are not available for
the Development Authority.
NOTES TO FINANCIAL STATEMENTS
20
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
A. The Reporting Entity (Continued)
Tattnall County Board of Health
The Tattnall County Board of Health (the “Health Department”) provides public health services to
the residents of the County under a contract with the Georgia Department of Human Resources.
Although the County does not have the authority to approve or modify the budget of the Health
Department, the County is obligated to provide financial support to the Health Department. The
Health Department has a June 30
th
year-end. The Health Department’s statements have been
prepared separately and can be obtained by writing:
Tattnall County Board of Health,
200B South Main Street,
Reidsville, Georgia 30453.
B. Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the Statement of Net Position and the Statement of
Activities) report information on all of the non-fiduciary activities of the government. For the most
part, the effect of interfund activity has been removed from these statements. Governmental
activities, which normally are supported by taxes and intergovernmental revenues, are reported
separately from business-type activities, which rely to a significant extent on fees and charges for
support.
The Statement of Activities demonstrates the degree to which the direct expenses of a given
function or segment are offset by program revenues. Direct expenses are those that are clearly
identifiable with a specific function or segment. Program revenues include: 1) charges to those who
purchase, use, or directly benefit from goods, services, or privileges provided by a given function or
segment, and 2) grants and contributions that are restricted to meeting the operational or capital
requirements of a particular function or segment. Taxes and other items not properly included
among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and custodial
funds, even though the latter are excluded from the government-wide financial statements. Major
individual governmental funds and major individual enterprise funds are reported as separate
columns in the fund financial statements
.
NOTES TO FINANCIAL STATEMENTS
21
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting and Financial Statement
Presentation
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting. Revenues are recorded when earned and
expenses are recorded when a liability is incurred, regardless of the timing of the related cash flows.
Property taxes are recognized as revenues in the year for which they are levied. Grants and similar
items are recognized as revenue as soon as all eligibility requirements imposed by the provider
have been met.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as
soon as they are both measurable and available. Revenues are considered to be available when
they are collectible within the current period or soon enough thereafter to pay liabilities of the current
period. For this purpose, the County considers revenues to be available if they are collected within
60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability
is incurred, as under accrual accounting. However, debt service expenditures, including lease
liabilities, as well as expenditures related to compensated absences and claims and judgments, are
recorded only when payment is due. General capital asset acquisitions, including entering into
contracts giving the County the right to use leased assets, are reported as expenditures in
governmental funds. Issuance of long-term debt and financing through leases are reported as other
financing sources.
Property taxes, sales taxes, intergovernmental grants, and investment income associated with the
current fiscal period are all considered to be susceptible to accrual and so have been recognized as
revenues of the current fiscal period. All other revenue items are considered to be measurable and
available only when cash is received by the County.
The County reports the following major governmental funds:
The General Fund is the County’s primary operating fund. It accounts for all financial resources of
the general government, except those required to be accounted for in another fund.
The American Rescue Plan Act (“ARPA”) Fund is used to account for grant funds awarded to the
County from the U.S. Department of Treasury as part of the State and Local Fiscal Recovery Fund
under the American Rescue Plan Act.
The 2020 Special Purpose Local Option Sales Tax (“SPLOST”) Fund accounts for the proceeds
of a SPLOST. Funds are used for road and bridge improvements, public buildings projects,
emergency services, and other City projects within the County.
NOTES TO FINANCIAL STATEMENTS
22
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting, and Financial Statement
Presentation (Continued)
The Sales Tax Bond Fund for 2020 SPLOST accounts for the general obligation sales tax bond
proceeds to be used for various capital outlay projects within the County.
Transportation Special Purpose Local Option Sales Tax (“TSPLOST”) Fund is used to account
for the regional TSPLOST proceeds received for transportation purposes within the County.
Additionally, the County reports the following fund types:
The special revenue funds account for specific revenues that are legally restricted to expenditures
for particular purposes.
The capital projects funds account for the acquisition of capital assets and construction or
improvement of major capital projects such as construction of new roads.
The custodial funds are used to account for the collection and disbursement of monies by the
County on behalf of other governments and individuals, such as cash bonds, traffic fines, support
payments and ad valorem and property taxes.
As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements. Exceptions to this general rule are charges between the County’s solid waste
functions and the other functions of the government. Elimination of these charges would distort the
direct costs reported for the various functions concerned.
Amounts reported as program revenues include: 1) charges for services provided, 2) operating
grants and contributions, and 3) capital grants and contributions. Internally dedicated resources are
reported as general revenues rather than as program revenues. Likewise, general revenues
include all taxes.
When both restricted and unrestricted resources are available for use, it is the County’s policy to
use restricted resources first, then unrestricted resources as they are needed.
D. Cash and Cash Equivalents
The County’s cash and cash equivalents are considered to be cash on hand, demand deposits, and
short-term investments with original maturities of three months or less from the date of acquisition.
NOTES TO FINANCIAL STATEMENTS
23
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
E. Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded
as prepaid items in both government-wide and fund financial statements.
F. Interfund Receivables and Payables
During the course of operations, numerous transactions occur between individual funds for goods
provided or services rendered. For the most part, the effect of interfund activity has been removed
from the government-wide Statement of Net Position. In the fund financial statements, these
receivables and payables are classified as “due from other funds” or “due to other funds.”
In the government-wide financial statements, any residual balances outstanding between the
governmental activities and business-type activities are reported as “internal balances”.
G. Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads,
bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type
activities column in the government-wide financial statements. Capital assets are defined by the
County as assets with an initial, individual cost of more than $5,000 and an estimated useful life in
excess of two years. Such assets are recorded at historical cost or estimated historical cost if
purchased or constructed. Donated capital assets are recorded at acquisition value. The County
has retroactively reported major general infrastructure assets. In this case, the County chose to
include all items regardless of their acquisition date. The County was able to estimate the historical
cost for the initial reporting of these assets through back trending.
The costs of normal maintenance and repairs that do not add to the value of the assets or materially
extend assets’ lives are not capitalized.
Capital assets and right to use leased assets of the primary government and Development Authority
are depreciated/amortized using the straight-line method over the following useful lives:
Asset Category Years
15 – 40
15 – 40
Infrastructure 15 – 25
5 – 15
Right to use leased equipment 5 – 15
Improvements other than buildings
Buildings
Machinery and equipment
NOTES TO FINANCIAL STATEMENTS
24
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
H. Compensated Absences
It is the County’s policy to permit employees to accumulate earned, but unused, vacation and sick
pay benefits. There is no liability for unpaid accumulated sick leave, since the County does not
have a policy to pay this amount when employees separate from service with the County. All
vacation pay is accrued when incurred in the government-wide financial statements. A liability for
these amounts is reported in governmental funds only if they have matured, for example, as a result
of employee resignations or retirements.
I. Long-Term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are
reported as liabilities in the applicable governmental activities fund type Statement of Net Position.
In the fund financial statements, governmental fund types report the face amount of the debt issued
as other financing sources.
J. Deferred Outflows/Inflows of Resources
In addition to assets, the Statement of Net Position will sometimes report a separate section for
deferred outflows of resources. This separate financial statement element, deferred outflows of
resources, represents a consumption of net assets that applies to a future period(s) and so will not
be recognized as an outflow of resources (expense/expenditure) until then.
The County has four items that qualify for reporting in this category. These items, relating to the
County’s retirement plan, qualify for reporting in this category and are combined in the Statement of
Net Position under the heading “Pension”. The County reports deferred outflows of resources for
assumption changes which are amortized over pension expense over a five-year period. Also,
experience differences result from periodic studies by the County’s actuary, which adjust the net
pension liability for actual experience for certain trend information that was previously assumed,
resulting as a deferred outflow of resources. Also, the net difference between projected and actual
earnings on pension plan investments is deferred and amortized into pension expense over a five-
year period, resulting in recognition as a deferred outflow of resources. Additionally, any
contributions made by the County to the retirement plan before year-end but subsequent to the
measurement date of the County’s net pension liability are reported as deferred outflows of
resources.
NOTES TO FINANCIAL STATEMENTS
25
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
J. Deferred Outflows/Inflows of Resources (Continued)
In addition to liabilities, the Statement of Net Position and the Governmental Funds Balance Sheet
will sometimes report a separate section for deferred inflows of resources. This separate financial
statement element, deferred inflows of resources, represents an acquisition of net assets/fund
balance that applies to a future period(s) and so will not be recognized as an inflow of resources
(revenue) until that time. The County has two items that qualify for reporting in this category, one of
which arises only under the modified accrual basis of accounting. Accordingly, the item, unavailable
revenue, is reported only in the Governmental Funds Balance Sheet. The governmental funds
report unavailable revenues from property taxes and these amounts are deferred and will be
recognized as an inflow of resources in the period in which the amounts become available.
Experience differences result from periodic studies by the County’s actuary, which adjust the net
pension liability for actual experience for certain trend information that was previously assumed,
resulting as a deferred inflow of resources.
K. Fund Equity
Fund equity at the governmental fund financial reporting level is classified as “fund balances.” Fund
equity for all other reporting is classified as “net position.”
Fund Balances – Generally, fund balances represent the difference between the assets and
liabilities under the current financial resources measurement focus of accounting. In the fund
financial statements, governmental funds report fund balance classifications that comprise a
hierarchy based primarily on the extent to which the County is bound to honor constraints on the
specific purposes for which amounts in those funds can be spent. Fund balances are classified as
follows:
Non-spendable – Fund balances are reported as non-spendable when amounts cannot be
spent because they are either: a) not in spendable form (i.e., items that are not expected to
be converted to cash), or b) legally or contractually required to be maintained intact.
Restricted – Fund balances are reported as restricted when there are limitations imposed
on their use either through the enabling legislation adopted by the County or through
external restrictions imposed by creditors, grantors or laws or regulations of other
governments.
Committed – Fund balances are reported as committed when they can be used only for
specific purposes pursuant to constraints imposed by formal action of the Board of
Commissioners through the adoption of a resolution. Only the Board of Commissioners
may modify or rescind the commitment.
NOTES TO FINANCIAL STATEMENTS
26
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
K. Fund Equity (Continued)
Assigned – Fund balances are reported as assigned when amounts are constrained by the
County’s intent to be used for specific purposes, but are neither restricted nor committed.
Through resolution, the Board of Commissioners has authorized the County Manager to
assign fund balances.
Unassigned – Fund balances are reported as unassigned as the residual amount when the
balances do not meet any of the above criterion. The County reports positive unassigned
fund balances only in the General Fund. Negative unassigned fund balances may be
reported in all funds.
Flow Assumptions – When both restricted and unrestricted amounts of fund balances are
available for use for expenditures incurred, it is the County’s policy to use restricted amounts first
and then unrestricted amounts as they are needed. For unrestricted amounts of fund balances, it is
the County’s policy to use fund balances in the following order: 1) committed, 2) assigned, and 3)
unassigned.
Net Position – Net position represents the difference between assets and liabilities in reporting
which utilizes the economic resources measurement focus. Net investment in capital assets
consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of
any borrowing used (i.e., the amount that the County has spent) for the acquisition, construction or
improvement of those assets. Net position is reported as restricted using the same definition as
used for restricted fund balance as described in the section above. All other net position is reported
as unrestricted.
The County applies restricted resources first when an expense is incurred for purposes for which
both restricted and unrestricted net position are available.
L. Use of Estimates
The preparation of financial statements in conformity with GAAP requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenditures/expenses during the reporting period. Actual results could differ from
these estimates.
NOTES TO FINANCIAL STATEMENTS
27
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
M. Leases
The County is a lessee for noncancellable leases of equipment. The County recognizes a lease
liability and an intangible right-to-use lease asset in the government-wide financial statements. The
County recognizes lease liabilities with an initial, individual value of $5,000 or more.
At the commencement of a lease, the County initially measures the lease liability at the present
value of payments expected to be made during the lease term. Subsequently, the lease liability is
reduced by the principal portion of lease payments made. The lease asset is initially measured as
the initial amount of the lease liability, adjusted for lease payments made at or before the lease
commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on
a straight-line basis over its useful life.
Key estimates and judgments related to leases include how the County determines: 1) the discount
rate it uses to discount the expected lease payments to present value, 2) lease term, and 3) lease
payments:
• The County uses the interest rate charged by the lessor as the discount rate. When the
interest rate charged by the lessor is not provided, the County generally uses its estimated
incremental borrowing rate as the discount rate for leases.
• The lease term includes the noncancellable period of the lease. Lease payments included
in the measurement of the lease liability are composed of fixed payments and purchase
option prices that the County is reasonably certain to exercise.
The County monitors changes in circumstances that would require a remeasurement of its lease
and will remeasure the lease asset and liability if certain changes occur that are expected to
significantly affect the amount of the lease liability.
Lease liabilities are reported with long-term debt on the Statement of Net Position.
NOTES TO FINANCIAL STATEMENTS
28
NOTE 2. LEGAL COMPLIANCE – BUDGETS
A. Budgets and Budgetary Accounting
Budgetary Data. The annual budget document is the financial plan for the operation of the County.
The budget process exists for the purpose of providing a professional management approach to the
establishment of priorities and the implementation of work programs while providing an orderly
means for control and evaluation of the financial posture of the County. All budgets are adopted on
a basis consistent with GAAP. An annual operating budget is prepared for all governmental funds
except the capital project funds, which use project-length budgets.
Department heads submit to the County Manager a proposed operating budget for the fiscal year
commencing the following October 1. The proposed budgets are then submitted to the Board of
Commissioners by the County Manager for study. Public hearings are conducted to obtain taxpayer
comments. Prior to October 1, the budget is legally adopted by the Board of Commissioners.
The legal level of control for each legally adopted annual budget is the department level.
Supplemental appropriations out of the County’s General Fund contingency account may be made
by the Board of Commissioners to fund unforeseen expenditures within the County’s governmental
funds at any time during the year. The Board of Commissioners must approve any department level
changes to a previously adopted budget. Management may amend the budget without seeking the
approval of the Board of Commissioners at any level below the departmental level.
All final budget amounts presented in the accompanying financial statements have been adjusted
for legally authorized revisions of the annual budget during the year. The supplementary budgetary
appropriations made were not material. All unexpended appropriations provided in the annual
budget lapse at year-end.
B. Deficit Fund Balance
The Department of Transportation (“DOT”) Special Fund reported a deficit fund balance of $445,951
at September 30, 2023. This deficit will be reduced by future revenues.
NOTES TO FINANCIAL STATEMENTS
29
NOTE 2. LEGAL COMPLIANCE – BUDGETS (CONTINUED)
C. Excess Expenditures over Appropriations
For the year ended September 30, 2023, expenditures exceeded budget in the applicable
governmental funds as follows:
General Fund:
General government - public buildings $ 4,397
Public safety - fire and rescue 149,894
Public safety - special ambulance service 77,567
Public safety - animal control 2,774
Health and welfare - health department 844
Sheriff Special Fund:
Public safety 170,080
Capital outlay 14,818
Solid Waste Fund:
Sanitation 26,667
Excess
Department
These over-expenditures were funded by under-expenditures in other departments or additional
revenue.
NOTE 3. DEPOSITS AND INVESTMENTS
Credit risk. State statutes authorize the County to invest in obligations of the State of Georgia or
other states; obligations issued by the U.S. government; obligations fully insured or guaranteed by
the U.S. government or by a government agency of the United States; obligations of any corporation
of the U.S. government; prime bankers’ acceptances; the local government investment pool
established by state law; repurchase agreements; and obligations of other political subdivisions of
the State of Georgia. It is the County’s policy to limit its investments to those allowed and
authorized by state law. As of September 30, 2023, the County held no investments.
Custodial credit risk – deposits. Custodial credit risk for deposits is the risk that, in the event of
the failure of a depository financial institution, a government will not be able to recover deposits or
will not be able to recover collateral securities that are in the possession of an outside party. State
statutes require all deposits and investments (other than federal or state government instruments) to
be collateralized by depository insurance, obligations of the U.S. government, or bonds of public
authorities, counties, or municipalities. As of September 30, 2023, the deposits of the County and
its component units were properly insured and collateralized as defined by GASB pronouncements
and the official code of the State of Georgia.
NOTES TO FINANCIAL STATEMENTS
30
NOTE 3. DEPOSITS AND INVESTMENTS (CONTINUED)
Interest rate risk. The County’s investment policy is a means of managing its exposure to fair
value losses arising from increasing interest rates. As such, they adhere to the following criteria
regarding investments as outlined in the County's policies and procedures manual: the investment
must always be concerned with the preservation of principal; all investments must be relatively
liquid; and there must be a realization of competitive interest rates relative to the risk assumed. The
County Manager is authorized to make all investment decisions on behalf of the County.
NOTE 4. RECEIVABLES
Receivables at September 30, 2023 consist of the following:
Receivables:
Taxes $ 543,288 $ - $ -
$
- $ 543,288
Accounts 283,931 - - 562,665 846,596
Due from other
governments 167,480 247,441 68,108 - 483,029
Gross receivables 994,699 247,441 68,108 562,665 1,872,913
Less allowance - - - (72,465) (72,465)
Net receivables $ 994,699 $ 247,441 $ 68,108
$
490,200 $ 1,800,448
General
Fund
2020 SPLOST
Fund
Total
TSPLOST
Fund
Nonmajor
Governmental
Funds
Property taxes attach as an enforceable lien on property as of January 1. Property taxes are billed
on or about October 20
th
of each year and are payable within 60 days. The County bills and collects
its own property taxes. Collection of taxes for the County and other government agencies is the
responsibility of the Tax Commissioner’s Office, which is accounted for in an Agency Fund. County
property tax revenues at the fund reporting level are recognized when levied to the extent that they
result in current receivables (i.e., collectible in 60 days). For the year ended September 30, 2023,
property taxes were levied on September 19, 2023, mailed on September 20, 2023, and were due
December 15, 2023. Net receivables estimated to be collected subsequent to November 30, 2023,
are deferred as of September 30, 2023, and recorded as revenue when received. Prior year levies
were recorded using substantially the same principles, and remaining receivables are reevaluated
annually.
NOTES TO FINANCIAL STATEMENTS
31
NOTE 5. CAPITAL ASSETS
A. Primary Government
Capital asset activity for the fiscal year ended September 30, 2023 is as follows:
Governmental activities:
Capital assets, not being
depreciated:
Land $ 742,889 $ - $ - $ - $ 742,889
Construction in progress 975,955 1,609,905 - - 2,585,860
Total 1,718,844 1,609,905 - - 3,328,749
Capital assets, being
depreciated:
Buildings and improvements 18,821,209 - - - 18,821,209
Machinery and equipment 11,256,727 683,261 (79,393) - 11,860,595
Infrastructure 16,262,705 267,656 - - 16,530,361
Total 46,340,641 950,917 (79,393) - 47,212,165
Less accumulated
depreciation for:
Buildings and improvements (7,716,378) (423,475) - - (8,139,853)
Machinery and equipment (8,885,148) (776,493) 79,393 - (9,582,248)
Infrastructure (4,172,551) (657,371) - - (4,829,922)
Total (20,774,077) (1,857,339) 79,393 - (22,552,023)
Total capital assets, being
depreciated, net 25,566,564 (906,422) - - 24,660,142
Governmental activities
capital assets, net
$ 27,285,408 $ 703,483 $ - $ - 27,988,891
Lease assets 962,630
Government activities
capital assets, net,
as reported in the Statement
of Activities
$
28,951,521
Ending
Balance
Beginning
Balance
Increases
Decreases
Transfers
NOTES TO FINANCIAL STATEMENTS
32
NOTE 5. CAPITAL ASSETS (CONTINUED)
A. Primary Government (Continued)
Depreciation expense was charged to functions/programs of the County as follows:
Governmental activities:
General government $ 185,227
Judicial 55,000
Public safety 716,006
Public works 847,537
Health and welfare 37,825
Culture and recreation 15,744
Total depreciation expense -
governmental activities $ 1,857,339
B. Discretely Presented Component Unit – Development Authority
Capital assets,
not being depreciated:
Land $ 330,318 $ - $ (56,516) $ - $ 273,802
Total 330,318 - (56,516) - 273,802
Capital assets,
being depreciated:
Buildings 1,204,440 - - - 1,204,440
Total 1,204,440 - - - 1,204,440
Less accumulated
depreciation for:
Buildings (328,055) (30,111) - - (358,166)
Total (328,055) (30,111) - - (358,166)
Total capital assets, being
depreciated, net 876,385 (30,111) - - 846,274
Development Authority
capital assets, net $ 1,206,703 $ (30,111) $ (56,516) $ - $ 1,120,076
Ending
Balance
Beginning
Balance
Increases
Decreases
Transfers
NOTES TO FINANCIAL STATEMENTS
33
NOTE 6. LONG-TERM LIABILITIES
The following is a summary of long-term liability activity for the primary government for the year
ended September 30, 2023:
Governmental activities:
Bonds payable $ 2,885,000 $ - $ (690,000) $ 2,195,000 $ 710,000
Unamortized bond premium 159,262 - (63,359) 95,903 -
Total bonds payable 3,044,262 - (753,359) 2,290,903
710,000
Leases 1,191,624
260,196
(253,700) 1,198,120 237,604
Direct borrowing - financed purchase 118,778 -
(28,059) 90,719
29,122
Compensated absences 380,073 152,196 (113,012)
419,257
75,075
Landfill liability
40,000
- (20,000)
20,000 20,000
Net pension liability 1,442,227
2,937,221
(570,047)
3,809,401
-
Governmental activities
Long-term liabilities $
6,216,964
$
3,349,613
$
(1,738,177)
$ 7,828,400
$ 1,071,801
Beginning
Balance
Additions
Reductions
Ending
Balance
Due Within
One Year
For governmental funds, compensated absences and the net pension liability are generally
liquidated by the General Fund.
Landfill Closure and Post-closure Costs. Effective in the early 1990’s, the Tattnall County
Landfill Phase II was closed, and no additional waste has been accepted. According to state and
federal laws and regulations, the County must perform certain maintenance and monitoring
functions at the site for a minimum of 30 years. Engineering studies estimate post-closure costs of
approximately $20,000 over the remaining period. Should any problems occur during this post-
closure period, the costs and time period required for the maintenance and monitoring functions
may substantially increase.
Bonds Payable. In April of 2018, the County issued $4,230,000 in General Obligation Sales Tax
Bonds, Series 2018, to fund various capital outlay projects within the County. The bonds have
interest rates ranging from 3.0% to 5.0%. The bonds require annual principal payments beginning
April 1, 2021 through April 1, 2026, and interest is payable semi-annually on October 1 and April 1
each year.
NOTES TO FINANCIAL STATEMENTS
34
NOTE 6. LONG-TERM LIABILITIES (CONTINUED)
Bonds Payable. (Continued) The principal and interest on the bonds are payable from SPLOST
funds. As of September 30, 2023, annual requirements for debt service on the General Obligation
Bonds are as follows:
Fiscal Year Payable
2024 $ 710,000 $ 102,750 $ 812,750
2025 730,000 67,250 797,250
2026 755,000 37,750 792,750
$ 2,195,000 $ 207,750 $ 2,402,750
Interest
Total
Principal
Financed Purchase. In November of 2020, the County entered into a General Obligation Contract
in the amount of $145,812, to fund the purchase of communications equipment. The contract bears
interest of 3.75%. The contract requires annual principal and interest payments beginning
November 20, 2021 through November 20, 2025.
As of September 30, 2023, annual requirements for debt service on the financed purchase is as
follows:
Fiscal Year Payable
2024
$ 29,122
$
3,438
$
32,560
2025
30,226
2,335
32,561
2026
31,371
1,189
32,560
$
90,719
$ 6,962
$ 97,681
Principal
Interest
Total
Leases. The County has entered into lease agreements as lessee for financing the acquisition of
various equipment with a cost of $1,907,418. The leases have been recorded at the present value
of the future minimum lease payments as of the date of their inception. The County makes monthly
principal and interest payments. Interest rates range from 1.5% to 6%, and terms extend through
2027.
As of September 30, 2023, annual requirements for debt service on the County’s leases are as
follows:
Fiscal Year Payable
2024 $ 237,604 $ 56,583 $ 294,187
2025 621,764 47,712 669,476
2026 174,708 18,198 192,906
2027 52,566 11,879 64,445
2028 111,478 12,217 123,695
$ 1,198,120 $ 146,589 $ 1,344,709
Principal
Interest
Total
NOTES TO FINANCIAL STATEMENTS
35
NOTE 6. LONG-TERM LIABILITIES (CONTINUED)
Conduit Debt
The Tattnall County Development Authority issued revenue bonds to provide financial assistance to
a private sector entity for the acquisition and construction of commercial facilities deemed to be of
public interest. The Development Authority is not obligated in any manner for repayment of the
bonds. Accordingly, the bonds are not reported as liabilities in the accompanying financial
statements. The issuance occurred on December 1, 2022, totaling $21,000,000. The total amount of
bonds outstanding at September 30, 2023 was $21,000,000.
NOTE 7. LEASED ASSETS
Leased asset activity for the fiscal year ended September 30, 2023 is as follows:
Beginning Ending
Balance Increases Decreases Remeasurements Balance
Governmental activities
Leased assets, being amortized:
Machinery and equipment $ 1,907,418 $ 361,750 $ - $ - $ 2,269,168
Total 1,907,418 361,750 - - 2,269,168
Less accumulated amortization for:
Machinery and equipment (1,019,667) (286,871) - - (1,306,538)
Total (1,019,667) (286,871) - - (1,306,538)
Total leased assets, being
amortized, net 887,751 74,879 - - 962,630
Governmental activities
leased assets, net $ 887,751 $ 74,879 $ - $ - $ 962,630
NOTES TO FINANCIAL STATEMENTS
36
NOTE 8. INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS
The composition of interfund balances as of September 30, 2023 is as follows:
General Fund
Nonmajor Governmental Funds $ 367,378
General Fund TSPLOST Fund 100
General Fund Sales Tax Bond Fund 250,000
Nonmajor Governmental Funds Nonmajor Governmental Funds 1,610
$ 619,088
Receivable Fund
Payable Fund
Amount
These balances resulted from the time lag between the dates that: 1) interfund goods and services
are provided or reimbursable expenditures occur, 2) transactions are recorded in the accounting
system, and 3) payments between funds are made. Advances to/from other funds represent
amounts not expected to be repaid within one year from the date of the financial statements.
Transfer In
Nonmajor Governmental Funds $
280,149
$
-
$
- $ 280,149
ARPA 720,583 - - 720,583
Sales Tax Bond 678,725 - 100 678,825
2020 SPLOST - 61,354 - 61,354
$ 1,679,457 $ 61,354 $ 100 $ 1,740,911
Governmental
Nonmajor
Funds
Total
Transfer Out
Fund
Bond
General
Sales Tax
Transfers are used to move unrestricted revenues to finance various programs that the government
must account for in other funds in accordance with budgetary authorizations, including amounts
provided as subsidies or matching funds for various grant programs.
NOTE 9. JOINT VENTURE
Under Georgia law, the County is a participating member of the Heart of Georgia Altamaha
Regional Commission (“RC”) and is required to pay annual dues thereto. During its year ended
September 30, 2023, the County paid $16,493 in such dues. Membership in an RC is required by
the Official Code of Georgia Annotated (“O.C.G.A.”) §50-8-34 which provides for the organizational
structure of the RC in Georgia. The RC Board membership includes the chief elected official of
each county and municipality of the area. O.C.G.A. §50-8-39.1 provides that the member
governments are liable for any debts and obligations of an RC. Separate financial statements may
be obtained from:
Heart of Georgia Altamaha Regional Commission,
5405 Oak Street, Eastman,
Georgia 31023.
NOTES TO FINANCIAL STATEMENTS
37
NOTE 10. RETIREMENT PLANS
Primary Government
Plan Description
The County’s defined benefit pension plan, the Tattnall County Defined Benefit Plan (the “Plan”),
provides retirement, disability, and death benefits to plan members and beneficiaries. The Plan is
affiliated with the Association County Commissioners of Georgia Defined Benefit Plan (the “ACCG”),
an agent multiple-employer public employee retirement system that acts as a common investment
and administrative agent for participating counties in Georgia. The specific benefit provisions of the
County’s plan were established by an adoption agreement executed by the Tattnall County Board of
Commissioners.
The ACCG Plan issues a publicly available financial report that includes financial statements and
required supplementary information. The report can be obtained by writing to:
GebCorp
191 Peachtree Street NE,
Suite 700,
Atlanta, Georgia 30303.
Plan membership as of January 1, 2023 (the most recent actuarial valuation date), is as follows:
Inactive plan members or beneficiaries currently receiving benefits 61
Inactive plan members entitled to but not receiving benefits 59
Active plan members 142
Total 262
The County is required to contribute an actuarially determined amount annually to the Plan’s trust.
The contribution amount is determined using actuarial methods and assumptions approved by the
ACCG Plan trustees and must satisfy the minimum contribution requirement contained in the State
of Georgia statutes. The County’s required contribution for the 2023 plan year is $487,941, or
10.3% of covered payroll. No contributions are required of or permitted by plan members. The
County meets all costs of the Plan.
Net Pension Liability of the County
The County is required to contribute an actuarially determined amount annually to the Plan’s trust.
A contribution amount is determined using actuarial methods and assumptions approved by the
ACCG Plan trustees and intended to satisfy the minimum contribution requirements as set forth in
controlling State of Georgia statutes. Plan participants are not required to contribute to the Plan.
NOTES TO FINANCIAL STATEMENTS
38
NOTE 10. RETIREMENT PLANS (CONTINUED)
Primary Government (Continued)
Net Pension Liability of the County (Continued)
The County’s net pension liability was measured as of December 31, 2022. The total pension
liability used to calculate the net pension liability was determined by an actuarial valuation as of
January 1, 2023, with updated procedures performed by the actuary to roll forward to the total
pension liability measured as of December 31, 2022.
Actuarial Assumptions. The total pension liability in the January 1, 2023 actuarial valuation was
determined using the following actuarial assumptions, applied to all periods included in the
measurement:
Inflation 3.00%
Salary increases 3.5% - 5.5%, including inflation
Investment rate of return 7.00%, net of pension plan investment expense, including inflation
Mortality rates were based on the PUB-2010 GE (50%) and PS (50%) Amt-Weighted with Scale AA
to 2022 (Pre-Retirement: Employee, Post-Retirement: Retiree).
The actuarial assumptions used in the January 1, 2023 valuation were based on the results of an
actuarial experience study for February 2019.
The long-term expected rate of return on pension plan investments was determined through a blend
of using a building-block method based on 20-year benchmarks (25%) and 30-year benchmarks
(25%), as well as forward-looking capital market assumptions for a moderate asset allocation
(50%), as determined by Union Bank of Switzerland (“UBS”). Expected future rates of return
(expected returns, net of pension plan investment expense and inflation) are developed for each
major asset class. These ranges are combined to produce the long-term expected rate of return by
weighting the expected future real rates of return by the target asset allocation percentage and by
adding expected inflation.
NOTES TO FINANCIAL STATEMENTS
39
NOTE 10. RETIREMENT PLANS (CONTINUED)
Primary Government (Continued)
Net Pension Liability of the County (Continued)
Actuarial Assumptions (Continued). Best estimates of arithmetic real rates of return for each major
asset class included in the pension plan's target asset allocation as of September 30, 2023 are
summarized in the following table:
Long-term
Target Expected Real
Asse t Cla ss Allocation Rate of Return
Fixed Income 30% 25% – 35%
Equities:
Large Cap 30% 25% – 35%
Mid Cap 5% 2.5% – 10%
Small Cap 5% 2.5% – 10%
REIT 5% 2.5% – 10%
International 15% 10% – 20%
Multi Cap 5% 2.5% – 10%
Global Allocation 5% 2.5% – 10%
Total 100%
Discount Rate. The discount rate used to measure the total pension liability was 7.00%. The
projection of cash flows used to determine the discount rate assumed that County contributions will
be made based on the average County contribution made to the Plan over the prior five years.
Based on this assumption, the pension plan's fiduciary net position was projected to be available to
make all projected future benefit payments of current plan members. Therefore, the long-term
expected rate of return on pension plan investments was applied to all of the projected benefit
payments to determine the total pension liability.
NOTES TO FINANCIAL STATEMENTS
40
NOTE 10. RETIREMENT PLANS (CONTINUED)
Primary Government (Continued)
Net Pension Liability of the County (Continued)
Changes in the Net Pension Liability of the County. The changes in the components of the net
pension liability of the County for the year ended September 30, 2023 were as follows:
Balances at September 30, 2022
$ 11,897,745 $ 10,455,518 $ 1,442,227
Changes for the year:
Service cost 279,532 - 279,532
Interest 816,126 - 816,126
Liability experience (gain)/loss 81,004 - 81,004
Assumption change 19,192 - 19,192
Contributions - employer - 570,047 (570,047)
Net investment income - (1,465,271) 1,465,271
Benefit payments, including refunds
of employee contributions (477,591) (477,591) -
Administrative expense - (41,141) 41,141
Other changes - (234,955) 234,955
Net changes 718,263 (1,648,911) 2,367,174
Balances at September 30, 2023 $ 12,616,008 $ 8,806,607 $ 3,809,401
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability
(a) - (b)
The required schedule of changes in the County’s net pension liability and related ratios
immediately following the notes to the financial statements presents multi-year trend information
about whether the value of plan assets is increasing or decreasing over time relative to the total
pension liability.
Sensitivity of the Net Pension Liability to Changes in the Discount Rate. The following presents the
net pension liability of the County, calculated using the discount rate of 7.00%, as well as what the
County's net pension liability would be if it were calculated using a discount rate that is 1-
percentage-point lower (6.00%) or 1-percentage-point higher (8.00%) than the current rate:
County's net pension liability $ 5,477,863 $ 3,809,401 $ 2,427,368
1% Increase
(8.00%)
1% Decrease
(6.00%)
Current
Discount Rate
(7.00%)
NOTES TO FINANCIAL STATEMENTS
41
NOTE 10. RETIREMENT PLANS (CONTINUED)
Primary Government (Continued)
Net Pension Liability of the County (Continued)
Sensitivity of the Net Pension Liability to Changes in the Discount Rate (Continued). Actuarial
valuations involve estimates of the value of reported amounts and assumptions about the probability
of events far into the future. Actuarially determined amounts are subject to continual revision as
results are compared to past expectations and new estimates are made about the future. Actuarial
calculations reflect a long-term perspective. Calculations are based on the substantive plan in effect
as of September 30, 2023, and the current sharing pattern of costs between employer and
employee.
Pension Expense and Deferred Outflows of Resources Related to Pensions
For the year ended September 30, 2023, the County recognized pension expense of $1,135,388.
At September 30, 2023, the County reported deferred outflows of resources related to pensions
from the following sources:
Net investment earnings difference $ 957,507
$
-
Assumption changes 58,409 -
Experience differences 241,681 43,206
Contributions subsequent to the measurement date 595,438 -
Total $ 1,853,035
$
43,206
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
County contributions subsequent to the measurement date of $595,438 are reported as deferred
outflows of resources and will be recognized as a reduction of the net pension liability in the year
ending September 30, 2024. Other amounts reported as deferred outflows and inflows of resources
related to pensions will be recognized in pension expense as follows:
Year Ending September 30,
2024 $ 362,305
2025 362,305
2026 375,454
2027 114,327
Total $ 1,214,391
NOTES TO FINANCIAL STATEMENTS
42
NOTE 11. RISK MANAGEMENT
The County is exposed to various risks of loss related to torts; theft of, damage to and destruction of
assets; errors and omissions; and natural disasters for which, except as described in the following
paragraph, the County carries commercial insurance in amounts deemed prudent by County
management.
The County participates in the ACCG Interlocal Risk Management Agency Property and Liability
Insurance Fund and the ACCG Group Self-Insurance Workers' Compensation Fund, a public entity
risk pool currently operating as a common risk management and insurance program for member
local governments.
As part of this risk pool, the County is obligated to pay all contributions and assessments as
prescribed by the pool, to cooperate with the pool's agents and attorneys, to follow loss reduction
procedures established by the fund, and to report as promptly as possible, and in accordance with
any coverage descriptions issued, all incidents which could result in the fund being required to pay
any claim of loss. The County is also to allow the pool's agents and attorneys to represent the
County in investigation, settlement discussions and all levels of litigation arising out of any claim
made against the County within the scope of loss protection furnished by the fund.
The fund is to defend and protect the members of the fund against liability or loss as prescribed in
the member government contract and in accordance with the Workers' Compensation law of
Georgia. The fund is to pay all costs taxed against members in any legal proceeding defended by
the members, all interest accruing after entry of judgment, and all expenses incurred for
investigation, negotiation or defense.
There have been no significant reductions of insurance coverage from coverage in the prior year,
and settlement amounts have not exceeded insurance coverage for the current year or the three
prior years.
NOTE 12. DEFINED CONTRIBUTION PLAN
The County offers its employees the option to participate in a deferred compensation plan created in
accordance with the Internal Revenue Code Section 457(b). The plan is available to all County
employees and permits employees to defer a portion of their salary until future years. Plan
provisions and contribution requirements are established/amended by the Tattnall County Board of
Commissioners. The County does not provide a matching contribution. The deferred compensation
is not available to employees until termination, retirement, death or unforeseeable emergency. Plan
assets are held in trust for the benefit of the plan participants and their beneficiaries, and will not be
diverted to any other purpose. The plan is administered by ACCG Retirement Services. Employee
contributions for the fiscal year ended September 30, 2023 were $85,460. There were no employer
contributions during the fiscal year.
NOTES TO FINANCIAL STATEMENTS
43
NOTE 13. CONTINGENCIES AND COMMITMENTS
Grant Contingencies: The County has received federal and state grants for specific purposes that
are subject to review and audit by the grantor agencies or their representatives. Such audits could
lead to the disallowance of certain expenditures previously reimbursed by those agencies. Based
upon prior experience, County management believes such disallowances, if any, will not be
significant.
Litigation: The County is involved in several small or pending lawsuits. In the opinion of
management, based on consultations with legal counsel, an unfavorable outcome in excess of
insurance coverage is unlikely.
Outstanding Construction Commitments: As of September 30, 2023, the County had $2,532,498
outstanding on various construction contracts.
REQUIRED SUPPLEMENTARY INFORMATION
44
TATTNALL COUNTY, GEORGIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN THE COUNTY’S NET PENSION LIABILITY
AND RELATED RATIOS
FOR THE YEAR ENDED SEPTEMBER 30,
Total pension liability
Service cost $ 279,532 $ 284,173 $ 270,285 $ 208,399
Interest on total pension liability 816,126 778,290 701,250 620,323
Liability experience (gain)/loss 81,004 (80,778) 531,412 283,406
Assumption change 19,192 17,357 17,894 418,584
Benefit payments, including refunds
of employee contributions (477,591) (439,472) (424,011) (368,490)
Service credit transfer - - 22,957 20,328
Net change in total pension liability 718,263 559,570 1,119,787 1,182,550
Total pension liability - beginning 11,897,745 11,338,175 10,218,388 9,035,838
Total pension liability - ending (a) $ 12,616,008 $ 11,897,745 $ 11,338,175 $ 10,218,388
Plan fiduciary net position
Contributions - employer $ 570,047 $ 570,575 $ 454,699 $ 453,191
Net investment income (1,465,271) 1,389,524 1,059,995 1,376,329
Benefit payments, including refunds
of employee contributions (477,591) (439,472) (424,011) (368,490)
Administrative expenses (41,141) (37,828) (36,952) (33,343)
Other (234,955) (85,218) (26,520) (23,766)
Net change in fiduciary net position (1,648,911) 1,397,581 1,027,211 1,403,921
Plan fiduciary net position - beginning 10,455,518 9,057,937 8,030,726 6,626,805
Plan fiduciary net position - ending (b) $ 8,806,607 $ 10,455,518 $ 9,057,937 $ 8,030,726
County's net pension liability - ending (a) - (b) $ 3,809,401 $ 1,442,227 $ 2,280,238 $ 2,187,662
Plan fiduciary net position as a percentage of
total pension liability 69.8% 87.9% 79.9% 78.6%
Covered payroll $ 4,614,194 $ 4,314,623 $ 4,205,772 $ 3,560,288
County's net pension liability as a percentage
of covered payroll 82.6% 33.4% 54.2% 61.4%
Notes to the Schedule:
The schedule will present 10 years of information once it is accumulated.
2023
2021
2020
2022
Fiscal Year
The assumptions used in the preparation of the above schedule are disclosed in Note 10 in the Notes to the Financial
Statements.
45
$ 173,513 $ 166,456 $ 146,887 $ 161,554 $ 149,757
594,655 561,298 549,759 490,651 463,837
(68,408) 90,872 (181,069) 209,567 -
333,061 15,892 231,140 222,341 -
(398,241) (350,610) (318,981) (273,021) (239,113)
- - - - -
634,580 483,908 427,736 811,092 374,481
8,401,258 7,917,350 7,489,614 6,678,522 6,304,041
$ 9,035,838 $ 8,401,258 $ 7,917,350 $ 7,489,614 $ 6,678,522
$ 413,485 $ 431,500 $ 386,222 $ 400,045 $ 378,017
(313,470) 944,381 398,733 36,076 371,471
(398,241) (350,610) (318,981) (273,021) (239,113)
(20,204) (17,309) (20,769) (19,112) (17,964)
(30,717) (70,250) (42,239) (53,647) (48,578)
(349,147) 937,712 402,966 90,341 443,833
6,975,952 6,038,240 5,635,274 5,544,933 5,101,100
$ 6,626,805 $ 6,975,952 $ 6,038,240 $ 5,635,274 $ 5,544,933
$ 2,409,033 $ 1,425,306 $ 1,879,110 $ 1,854,340 $ 1,133,589
73.3% 83.0% 76.3% 75.2% 83.0%
$ 3,085,720 $ 2,885,044 $ 2,861,852 $ 3,185,636 $ 3,103,112
78.1% 49.4% 65.7% 58.2% 36.5%
2017
2019
2018
2016
2015
Fiscal Year
46
TATTNALL COUNTY, GEORGIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF COUNTY CONTRIBUTIONS
FOR THE YEAR ENDED SEPTEMBER 30,
Actuarially determined contribution
$ 487,941
$ 506,032 $
541,922
$ 454,699
Contributions in relation to the actuarially
determined contribution
487,941 506,032 541,922 454,699
Contribution deficiency (excess)
$ - $ -
$
-
$
-
Covered payroll $ 4,729,607 $ 4,614,194
$ 4,314,623 $ 4,205,772
Contributions as a percentage of
covered payroll 10.3% 11.0% 12.6% 10.8%
Notes to the Schedule:
Valuation Date
Cost Method Entry age normal
Actuarial Asset Valuation Method Smoothed market value with a five-year
smoothing period
Assumed Rate of Return
on Investments
Fiscal Year
2020
7.00%
2023
2021
2022
January 1, 2023
47
$ 453,191 $ 413,485 $ 431,500 $ 386,222 $ 400,045
453,191 413,485 431,500 386,222 400,045
$ - $ - $ -
$
- $ -
$ 3,560,288 $ 3,085,720 $ 2,885,044 $ 2,861,852 $ 3,185,636
12.7% 13.4% 15.0% 13.5% 12.6%
2015
Fiscal Year
2019
2018
2017
2016
COMBINING AND INDIVIDUAL NONMAJOR
FUND STATEMENTS AND SCHEDULES
TATTNALL COUNTY, GEORGIA
NONMAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
E-911 Fund is used to account for the cost of operating and maintaining the Tattnall County E-911 system.
Financing is provided by a charge to each telephone subscriber whose exchange access lines are in the areas
served by the Tattnall County E-911 system and by a transfer from the General Fund.
Jail Fund is used to account for the expenditures made towards maintenance and operations of the County jail.
Law Library Fund is used to account for costs of operating and maintaining the County Law Library. Financing is
provided from a charge added to and collected on all costs in civil and criminal cases.
Sheriff Special Fund is used to account for the Sheriff’s Special Fund activity within the Sheriff’s Special Fund.
Drug Abuse Treatment and Education Fund is used to account for collection of additional penalties for certain
drug related crimes and for expenditure of those funds solely and exclusively for drug abuse treatment and
education programs.
Clerk of Courts Technology Fund is used to account for collection of additional penalties for certain drug related
crimes and for expenditure of those funds solely and exclusively for drug abuse treatment and education programs.
Juvenile Probation Fund is used to account for monies collected under Georgia law for probation services to
juvenile offenders. Such monies are restricted to providing treatment to juvenile offenders.
Community Development Block Grant (“CDBG”) Fund is used to account for CDBG grant revenues and
expenditures relating to public works projects.
Solid Waste Fund is used to account for the costs of providing sanitation services to residents of the County. All
activities necessary to provide such services are accounted for in this fund.
Opioid Settlement Fund is used to account for proceeds received from opioid settlement.
CAPITAL PROJECTS FUNDS
Department of Transportation (“DOT”) Special Fund is used to account for the Local Maintenance and
Improvement (“LMIG”) funds and other revenue received for road improvements within the County.
2014 Special Purpose Local Option Sales Tax (“SPLOST”) Fund accounts for the proceeds of a SPLOST.
Funds are used for road and drainage improvements, public safety projects, recreation projects, public building
projects, County administration projects, debt service, and other City projects within the County.
ASSETS
Cash $ 283,047 $ 69,684 $ 42,966 $ 204,994 $ 45,512 $ 91,520
Accounts receivable, net 33,235 3,421 985 - 3,726 8,837
Due to other funds - - - - 1,610 -
Prepaid expenses 1,175 - - - - -
Total assets $ 317,457 $ 73,105 $ 43,951 $ 204,994 $ 50,848 $ 100,357
LIABILITIES AND FUND
BALANCES (DEFICIT)
LIABILITIES
Accounts payable $ 145 $ - $ - $ - $ - $ -
Accrued liabilities 11,374 - - - 1,140 -
Funds held for others - - - 8,066 - -
Due to other funds 48,623 - - - - -
Total liabilities 60,142 - - 8,066 1,140 -
FUND BALANCES
Nonspendable:
Prepaid items 1,175 - - - - -
Restricted for:
Judicial programs - - 43,951 - - 100,357
Public safety 256,140 73,105 - 196,928 49,708 -
Sanitation - - - - - -
Unassigned - - - - - -
Total fund balances (deficit) 257,315 73,105 43,951 196,928 49,708 100,357
Total liabilities and fund
balances (deficit) $
317,457 $ 73,105 $ 43,951 $ 204,994 $ 50,848 $ 100,357
Law
Technology
Fund
Special Fund
Sheriff
Drug Abuse
Treatment and
Education Fund
Clerk of Courts
Fund
Library
Fund
Jail
E-911
Fund
TATTNALL COUNTY, GEORGIA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
SEPTEMBER 30, 2023
Special Revenue Funds
48
$ 11,371 $ - $ 90,117 $ 90,322 $ 14,610 $ - $ 944,143
326 - 439,670 - - - 490,200
- - - - - - 1,610
- - 33 - - - 1,208
$ 11,697 $ - $ 529,820 $ 90,322 $ 14,610 $ - $ 1,437,161
$ - $ - $ 83,270 $ - $ 160,561 $ - $ 243,976
- - 3,560 - - - 16,074
- - - - - - 8,066
- - 20,365 - 300,000 - 368,988
- - 107,195 - 460,561 -
637,104
- - 33 - - - 1,208
- - - - - - 144,308
11,697 - - 90,322 - - 677,900
- - 422,592 - - - 422,592
- - - - (445,951) - (445,951)
11,697 - 422,625 90,322 (445,951) - 800,057
$ 11,697 $ - $ 529,820 $ 90,322 $ 14,610 $ - $ 1,437,161
Fund
Probation Fund
2014 SPLOST
Fund
Total
DOT Special
Fund
Special Revenue Funds
Capital Projects Funds
Governmental
Funds
Opioid
Juvenile
Solid Waste
CDBG
Fund
Nonmajor
Settlement
Fund
49
Revenues
Fines and forfeitures $ - $ 44,264 $ 16,280 $ 49,408 $ 23,932 $ -
Intergovernmental - - - - - -
Charges for services 393,695 - - 98,465 - 27,289
Interest income 995 337 10 385 309 384
Miscellaneous 402 - - 104,456 - -
Total revenues 395,092 44,601 16,290 252,714 24,241 27,673
Expenditures
Current:
Judicial - - 12,139 - - -
Public safety 658,736 42,443 - 306,480 35,966 -
Public works - - - - - -
Sanitation - - - - - -
Capital outlay - - - 14,818 - 9,447
Total expenditures 658,736 42,443 12,139 321,298 35,966
9,447
Excess (deficiency) of
revenues over (under)
expenditures
(263,644) 2,158 4,151 (68,584) (11,725) 18,226
Other financing sources (uses)
Transfers in 280,149 - - - - -
Transfers out - - - - - -
Total other financing
sources (uses)
280,149 - - - - -
Net change in fund balances 16,505 2,158 4,151 (68,584) (11,725) 18,226
Fund balances, beginning of
year
240,810 70,947 39,800 265,512 61,433 82,131
Fund balances (deficit), end of
year
$ 257,315 $ 73,105 $ 43,951 $ 196,928 $ 49,708 $ 100,357
Law
Clerk of Courts
Technology
Fund
Special Fund
Treatment and
Education Fund
Special Revenue Funds
Drug Abuse
E-911
Fund
Jail
Fund
Library
Fund
TATTNALL COUNTY, GEORGIA
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Sheriff
50
$ 3,318 $ - $ - $ - $ - $ - $ 137,202
- - - 90,103 17,400 - 107,503
- - 993,796 - - - 1,513,245
- - 10,869 219 9 255 13,772
- - - - - - 104,858
3,318 - 1,004,665 90,322 17,409 255 1,876,580
- - - - - - 12,139
20 - - - - - 1,043,645
- - - - 240,641 - 240,641
- - 1,054,667 - - - 1,054,667
- - - - - 102,071 126,336
20 -
1,054,667 - 240,641 102,071 2,477,428
3,298 - (50,002) 90,322 (223,232) (101,816) (600,848)
- - - - - - 280,149
- (100) - - - - (100)
- (100) - - - - 280,049
3,298 (100) (50,002) 90,322 (223,232) (101,816) (320,799)
8,399 100 472,627 - (222,719) 101,816 1,120,856
$ 11,697 $ - $ 422,625 $ 90,322 $ (445,951) $ - $ 800,057
Capital Projects Funds
Special Revenue Funds
Funds
Governmental
Total
Nonmajor
2014 SPLOST
Fund
DOT Special
Probation Fund
CDBG
Fund
Fund
Fund
Fund
Juvenile
Settlement
Opioid
Solid Waste
51
R
EVENUES
Charges for services $ 384,015 $ 384,015 $ 393,695 $ 9,680
Interest income 224 224 995 771
Miscellaneous 500 500 402 (98)
Total revenues
384,739 384,739 395,092 10,353
EXPENDITURES
Public safety 664,888 664,888 658,736 6,152
Total expenditures 664,888 664,888 658,736 6,152
Deficiency of revenues under expenditures (280,149) (280,149) (263,644) 16,505
OTHER FINANCING SOURCES
Transfers in 280,149 280,149 280,149 -
Total other financing sources 280,149 280,149 280,149 -
Net changes in fund balance - - 16,505 16,505
Fund balance, beginning of year 240,810 240,810 240,810 -
F
und balance, end of year $ 240,810 $ 240,810 $ 257,315 $ 16,505
(Continued)
TATTNALL COUNTY, GEORGIA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
E-911 Fund
FUND BALANCES - BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Actual
Variance
Final
Budget
Original
Budget
52
REVENUES
Fines and forfeitures $ 35,000 $ 35,000 $ 44,264 $ 9,264
Interest income - - 337 337
Total revenues
35,000 35,000 44,601 9,601
EXPENDITURES
Public safety 55,000 55,000 42,443 12,557
Total expenditures 55,000 55,000 42,443 12,557
Net changes in fund balance (20,000) (20,000) 2,158 22,158
Fund balance, beginning of year 70,947 70,947 70,947 -
Fund balance, end of year $ 50,947 $ 50,947 $ 73,105 $ 22,158
(Continued)
Jail Fund
Original
Final
Budget Budget Actual Variance
TATTNALL COUNTY, GEORGIA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
53
REVENUES
Fines and forfeitures $ 14,000 $ 14,000
$
16,280 $ 2,280
Interest income 100 100 10 (90)
Total revenues
14,100
14,100
16,290
2,190
EXPENDITURES
Judicial
51,750
51,750
12,139
39,611
Total expenditures 51,750 51,750 12,139 39,611
Net changes in fund balance (37,650) (37,650) 4,151 41,801
Fund balance, beginning of year 39,800 39,800 39,800 -
Fund balance, end of year $ 2,150 $ 2,150 $ 43,951 $ 41,801
(Continued)
Original
Final
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Variance
TATTNALL COUNTY, GEORGIA
Law Library
Budget
Budget
Actual
54
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
REVENUES
Fines and forfeitures $ 10,000 $ 10,000 $ 49,408 $ 39,408
Charges for services 36,000 36,000 98,465 62,465
Interest income - - 385 385
Miscellaneous 90,400 90,400 104,456 14,056
Total revenues
136,400
136,400
252,714
116,314
EXPENDITURES
Current:
Public safety 136,400 136,400 306,480 (170,080)
Capital outlay - - 14,818 (14,818)
Total expenditures 136,400 136,400 321,298 (184,898)
Net changes in fund balance - - (68,584) (68,584)
Fund balance, beginning of year 265,512 265,512 265,512 -
Fund balance, end of year $ 265,512 $ 265,512 $ 196,928 $ (68,584)
(Continued)
Actual
Variance
Budget
Final
Original
Budget
Sheriff Special Fund
TATTNALL COUNTY, GEORGIA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
55
REVENUES
Fines and forfeitures
$
20,000
$
20,000
$
23,932
$
3,932
Interest income - - 309 309
Total revenues
20,000
20,000
24,241
4,241
EXPENDITURES
Public safety 56,891 56,891 35,966 20,925
Total expenditures 56,891 56,891 35,966 20,925
Net changes in fund balance (36,891) (36,891) (11,725) 25,166
Fund balance, beginning of year 61,433 61,433 61,433 -
Fund balance, end of year $ 24,542 $ 24,542 $ 49,708 $ 25,166
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
NONMAJOR SPECIAL REVENUE FUNDS
Actual
Variance
(Continued)
Budget
Budget
Drug Abuse Treatment and Education Fund
Final
Original
FUND BALANCES - BUDGET AND ACTUAL
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
TATTNALL COUNTY, GEORGIA
56
REVENUES
Charges for services $ 10,500 $ 10,500 $ 27,289 $ 16,789
Interest income 500 500 384 (116)
Total revenues
11,000
11,000
27,673
16,673
EXPENDITURES
Capital outlay 84,805 84,805 9,447 75,358
Total expenditures 84,805 84,805 9,447 75,358
Net changes in fund balance (73,805) (73,805) 18,226 92,031
Fund balance, beginning of year 82,131 82,131 82,131 -
Fund balance, end of year $ 8,326 $ 8,326 $ 100,357 $ 92,031
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
TATTNALL COUNTY, GEORGIA
Clerk of Courts Technology Fund
Original
Final
Budget
Budget
Actual
Variance
(Continued)
57
REVENUES
Fines and forfeitures $ 4,300 $ 4,300 $ 3,318 $ (982)
Total revenues
4,300
4,300
3,318
(982)
EXPENDITURES
Public safety 4,300 4,300 20 4,280
Total expenditures 4,300 4,300 20 4,280
Net changes in fund balance - - 3,298 3,298
Fund balance, beginning of year 8,399 8,399 8,399 -
Fund balance, end of year $ 8,399 $ 8,399 $ 11,697 $ 3,298
Juvenile Probation Fund
(Continued)
TATTNALL COUNTY, GEORGIA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
Budget
Budget
Actual
Variance
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Original
Final
58
REVENUES
Charges for services $ 885,000 $ 885,000 $ 993,796 $ 108,796
Interest income 15,000 15,000 10,869 (4,131)
Total revenues
900,000
900,000
1,004,665
104,665
EXPENDITURES
Sanitation 1,028,000 1,028,000 1,054,667 (26,667)
Total expenditures 1,028,000 1,028,000 1,054,667 (26,667)
Net changes in fund balance (128,000) (128,000) (50,002) 77,998
Fund balance, beginning of year 472,627 472,627 472,627 -
Fund balance, end of year $ 344,627 $ 344,627 $ 422,625 $ 77,998
(Continued)
TATTNALL COUNTY, GEORGIA
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Original
Final
Budget
Budget
Actual
Variance
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUNDS
Solid Waste Fund
59
O
THER FINANCING SOURCES
Transfers out $ - $ - $ (100) $ 100
Total other financing sources - - (100) 100
Net changes in fund balance - - (100) (100)
Fund balance, beginning of year 100 100 100 -
F
und balance, end of year $ 100 $ 100 $ - $ (100)
Budget
Budget
Actual
Variance
TATTNALL COUNTY, GEORGIA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
CDBG Fund
Original
Final
(Continued)
60
R
EVENUES
Intergovernmental $ - $ - $ 90,103 $ 90,103
Interest income - - 219 219
Total revenues
- - 90,322 90,322
Net changes in fund balance - - 90,322 90,322
Fund balance, beginning of year - - - -
F
und balance, end of year $ - $ - $ 90,322 $ 90,322
(Concluded)
Original
Final
Budget
Budget
Actual
Variance
TATTNALL COUNTY, GEORGIA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Opioid Settlement Fund
61
Project Description
Roads and bridges
$ 3,240,000 $ 3,580,388 $ 3,580,388 $ -
$
3,580,388
Various buildings 540,000 851,667 851,667 - 851,667
Emergency services 540,000 602,958 602,958 102,071 705,029
Fire stations/equipment 3,456,000
3,462,030
3,462,030 - 3,462,030
Recreation 432,000
436,632
436,632 - 436,632
City of Cobbtown 129,600
104,573
104,573 - 104,573
City of Collins 207,360
173,889
173,889 - 173,889
City of Glennville 1,296,000
1,541,396
1,541,396 - 1,541,396
City of Manassas 25,920
27,943 27,943 - 27,943
City of Reidsville 933,120
772,640 772,640 - 772,640
Total $ 10,800,000
$
11,554,116 $ 11,554,116 $ 102,071 $ 11,656,187
Prior Years
Expenditures
Current Year
Total
Estimated
Cost
Revised
Estimated
Cost
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
TATTNALL COUNTY, GEORGIA
SCHEDULE OF EXPENDITURES OF
SPECIAL PURPOSE LOCAL OPTION SALES TAX PROCEEDS - 2014 ISSUE
Original
62
Project Description
Roads and bridges
$ 2,041,200 $ 2,041,200 $ 722,547 $ -
$
722,547
Public buildings 2,646,000 2,646,000 695,285 378,457 1,073,742
Emergency services 604,800 604,800 238,580 117,758 356,338
City of Cobbtown 135,864
135,864
91,737 36,300 128,037
City of Collins 223,884
223,884
151,168 59,818 210,986
City of Glennville 1,848,420
1,848,420
877,396 401,909 1,279,305
City of Manassas 34,128
34,128
23,052 9,118 32,170
City of Reidsville 997,704
997,704
673,659 266,566 940,225
Total $
8,532,000
$ 8,532,000
$ 3,473,424 $ 1,269,926 $ 4,743,350
Total expenditures - 2020 SPLOST Fund $ 2,420,423
Debt service payments (1,150,497)
Total SPLOST expenditures reported above $ 1,269,926
TATTNALL COUNTY, GEORGIA
SCHEDULE OF EXPENDITURES OF
SPECIAL PURPOSE LOCAL OPTION SALES TAX PROCEEDS - 2020 ISSUE
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Original
Revised
Expenditures
Total
Estimated
Estimated
Cost
Cost
Prior Years
Current Year
63
TATTNALL COUNTY, GEORGIA
CUSTODIAL FUNDS
Tax Commissioner – To account for the collection and payment to the County and other taxing units of the property
taxes levied, billed, and collected by the Tax Commissioner on behalf of the County and other taxing units.
Clerk of Court – To account for all monies received by the Clerk of Superior Court on behalf of individuals, private
organizations, other governmental units, and other funds.
Probate Court – To account for all monies received by the Probate Court on behalf of individuals, private
organizations, other governmental units, and other funds.
Magistrate Court – To account for all monies received by the Magistrate Court on behalf of individuals, private
organizations, other governmental units, and other funds.
Sheriff – To account for all monies received by the Sheriff’s Department on behalf of individuals, private
organizations, other governmental units, and other funds.
Tax Probate Magistrate
ASSETS Commissioner Court Court Court Sheriff Total
Cash and cash equivalents $ 507,256 $ 2,064 $ 182,748 $ 10,663 $ 65,683 $ 768,414
Taxes receivable 640,300 - - - - 640,300
Total assets 1,147,556 2,064 182,748 10,663 65,683
1,408,714
LIABILITIES
Due to others 1,147,556
- 203 - 59,156 1,206,915
Total liabilities 1,147,556 - 203 - 59,156 1,206,915
NET POSITION
Restricted:
Individuals, organizations,
and other governments - 2,064 182,545 10,663 6,527 201,799
Total net position
$
-
$
2,064
$
182,545
$
10,663
$
6,527
$
201,799
Clerk of
COMBINING STATEMENT OF FIDUCIARY NET POSITION
CUSTODIAL FUNDS
TATTNALL COUNTY, GEORGIA
SEPTEMBER 30, 2023
64
Tax Probate Magistrate
Commissioner
Court Court Court Sheriff Total
ADDITIONS
Taxes $ 19,935,472 $ - $ - $ - $ - $ 19,935,472
Fines and fees -
1,148,801
340,960 168,009 1,195,202 2,852,972
Total additions 19,935,472
1,148,801 340,960 168,009 1,195,202 22,788,444
DEDUCTIONS
Taxes and fees paid to
other governments
19,935,472 - - - - 19,935,472
Other custodial
disbursements
- 1,197,059 339,982 165,395 1,193,532 2,895,968
Total deductions 19,935,472 1,197,059 339,982
165,395
1,193,532
22,831,440
Net increase (decrease) in
fiduciary net position
- (48,258) 978 2,614 1,670 (42,996)
Net position, beginning of
year -
50,322 181,567 8,049
4,857 244,795
Net position, end of year $ - $ 2,064 $
182,545 $ 10,663 $ 6,527 $ 201,799
Clerk of
COMBINING STATEMENT OF CHANGES IN
FIDUCIARY NET POSITION
CUSTODIAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
TATTNALL COUNTY, GEORGIA
65
COMPLIANCE SECTION
6600 ABERCORN SREET, SUITE 200 • SAVANNAH, GEORGIA 31405 • 912-232-0475 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITOR'S 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
Board of Commissioners
of Tattnall County, Georgia
Reidsville, Georgia
We have audited, in accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller
General of the United States, the financial statements of the governmental activities, the aggregate discretely
presented component units, each major fund and the aggregate remaining fund information of Tattnall County,
Georgia (the “County”) as of and for the year ended September 30, 2023, and the related notes to the financial
statements, which collectively comprise the County’s basic financial statements, and have issued our report thereon
dated March 7, 2024. Our report includes a reference to other auditors who audited the financial statements of the
Tattnall County Board of Health, as described in our report on the County’s financial statements. This report does
not include the results of the other auditors’ testing of internal control over financial reporting or compliance and
other matters that are reported on separately by those auditors.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the County’s internal control over
financial reporting (“internal control”) as a basis for designing audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the County’s internal control. Accordingly, we do not express an
opinion on the effectiveness of the County’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will
not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to
merit attention by those charged with governance.
67
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and
was not designed to identify all deficiencies in internal control that might be material weaknesses or significant
deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. We
did identify certain deficiencies in internal control, described in the accompanying Schedule of Findings and
Questioned Costs as items 2023-001 and 2023-002 that we consider to be material weaknesses.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the County’s financial statements are free from material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements, noncompliance with which could have a direct and material effect on the financial statements.
However, providing an opinion on compliance with those provisions was not an objective of our audit and,
accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or
any other matters that are required to be reported under Government Auditing Standards.
The County’s Responses to the Findings
Government Auditing Standards requires the auditor to perform limited procedures on the County’s responses to the
findings identified in our audit and described in the accompanying Schedule of Findings and Questioned Costs. The
County’s responses were not subjected to the other auditing procedures applied in the audit of the financial
statements and, accordingly, we express no opinion on the responses.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
result of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards
in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any
other purpose.
Savannah, Georgia
March 7, 2024
6600 ABERCORN STREET, SUITE 200 • SAVANNAH, GEORGIA 31405 • 912-232-0475 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR
FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER
COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
To the Board of Commissioners
of Tattnall County, Georgia
Reidsville, Georgia
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited Tattnall County, Georgia’s (the “County”) compliance with the types of compliance requirements
identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on
each of the County’s major federal programs for the year ended September 30, 2023. The County’s major federal
programs are identified in the Summary of Auditor’s Results section of the accompanying Schedule of Findings and
Questioned Costs.
In our opinion, the County complied, in all material respects, with the types of compliance requirements referred to
above that could have a direct and material effect on each of its major federal programs for the year ended
September 30, 2023.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United
States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (“Uniform Guidance”).
Our responsibilities under those standards and the Uniform Guidance are further
described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the County and to meet our other ethical responsibilities, in accordance with
relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not
provide a legal determination of the County’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of laws,
statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the County’s federal
programs.
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Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance
requirements referred to above occurred, whether due to fraud or error, and express an opinion on the County’s
compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance
and, therefore, is not a guarantee that an audit conducted in accordance with generally accepted auditing standards,
Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it
exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal
control. Noncompliance with the compliance requirements referred to above is considered material if there is a
substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable
user of the report on compliance about the County’s compliance with the requirements of each major federal
program as a whole.
In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards,
and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and
perform audit procedures responsive to those risks. Such procedures include examining, on a test basis,
evidence regarding the County’s compliance with the compliance requirements referred to above and
performing such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of the County’s internal control over compliance relevant to the audit in order to
design audit procedures that are appropriate in the circumstances and to test and report on internal control
over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion
on the effectiveness of the County’s internal control over compliance. Accordingly, no such opinion is
expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over
compliance that we identified during the audit.
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Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance
does not allow management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis.
A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal
control over compliance, such that there is a reasonable possibility that material noncompliance with a type of
compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal
control over compliance with a type of compliance requirement of a federal program that is less severe than a
material weakness in internal control over compliance, yet important enough to merit attention by those charged with
governance.
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s
Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in
internal control over compliance that might be material weaknesses or significant deficiencies in internal control over
compliance. Given these limitations, during our audit, we did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or
significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over
compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of
internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance.
Accordingly, this report is not suitable for any other purpose.
Savannah, Georgia
March 7, 2024
TATTNALL COUNTY, GEORGIA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
Federal Contract or
Federal Grantor/Pass-Through
AL Project Total
Grantor/Program Title
Number Number Expenditures
U.S. DEPARTMENT OF TREASURY:
Coronavirus State and Local Fiscal Recovery Funds 21.027 N/A $ 1,086,628
Passed through Governor's Office of Planning and Budget:
Coronavirus State and Local Fiscal Recovery Funds 21.027 N/A 19,110
Total U. S. Department of Treasury 1,105,738
Total Expenditures of Federal Awards $ 1,105,738
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TATTNALL COUNTY, GEORGIA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
SEPTEMBER 30, 2023
NOTE 1. SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of
accounting.
Measurement Focus
The determination of when an award is expended is based on when the activity related to the award
occurred.
Program Type Determination
Type A programs are defined as federal programs with federal expenditures exceeding the larger of
$750,000, or 3% of total federal expenditures. The threshold of $750,000 was used in distinguishing
between Type A and Type B programs.
Method of Major Program Selection
The risk based approach was used in the selection of federal programs to be tested as major
programs. The County did not qualify as a low-risk auditee for the fiscal year ended September 30,
2023.
De-Minimis Indirect Cost Rate
The County did not elect to use the de-minimis cost rate for the fiscal year September 30, 2023.
Subrecipients
The County did pass any federal grant funding through to subrecipients during the fiscal year
September 30, 2023.
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TATTNALL COUNTY, GEORGIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
SECTION I
SUMMARY OF AUDIT RESULTS
Financial Statements
Type of report the auditor issued on whether the financial
statements audited were prepared in accordance with GAAP. Unmodified
Internal control over financial reporting:
Material weaknesses identified? X Yes No
Significant deficiencies identified not considered
to be material weaknesses? Yes X No
Noncompliance material to financial statements noted? Yes X No
Federal Awards
Internal control over major programs:
Material weaknesses identified? Yes X No
Significant deficiencies identified not considered
to be material weaknesses? Yes X None reported
Type of auditor’s report issued on compliance for
major programs: Unmodified
Any audit findings disclosed that are required to be
reported in accordance with the 2 CFR 200.516(a)? Yes X No
Identification of major program:
AL Number Name of Federal Program or Cluster
21.027 U.S. Department of Treasury:
Coronavirus State and Local Fiscal
Recovery Funds
Dollar threshold used to distinguish between
Type A and Type B programs: $750,000
Auditee qualified as low-risk auditee? Yes X No
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TATTNALL COUNTY, GEORGIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
SECTION II
FINANCIAL STATEMENT FINDINGS AND RESPONSES
2023-001. Probate Court - Segregation of Duties
Criteria: Internal controls should be in place which provide reasonable assurance that an individual cannot
misappropriate funds without such actions being detected during the normal course of business.
Condition: There is not appropriate segregation of duties among record keeping, custody, and reconciliation of
cash accounts and other operational functions in the Probate Court. We noted that a single individual writes the
checks, approves the checks, and signs the checks. Only one signature is required on each check, and the same
individual occasionally signs their own check.
Additionally, we noted that bank statements were being reconciled by Probate Court employees with no documented
review of the reconciliation being performed.
Context: Several instances of overlapping duties were noted during interviews regarding internal control
procedures, and there is no evidence of review for bank reconciliations.
Effect: Failure to properly segregate duties among recording, distribution, and reconciliation of accounts can lead to
misappropriation of funds that is not detected during the normal course of business. Additionally, the lack of review
of bank reconciliations can also lead to misappropriation of funds.
Cause: The lack of segregation of duties is due to the lack of a properly developed integrated work plan with
appropriate controls and an improper allocation of available resources. In addition, in certain circumstances, there
are a limited number of trained individuals in each office available to perform all of the duties.
Recommendation: The duties of recording, distribution, and reconciliation of accounts should be segregated
among employees as much as possible. The Probate Court should implement a formal review process for approving
bank reconciliations.
Views of Responsible Officials and Planned Corrective Action: We concur. The Probate Court is in the
process of reviewing their respective systems and processes to evaluate and determine the most efficient and
effective solution to properly segregate duties among all Probate Court functions to provide reasonable assurance
that an individual cannot misappropriate funds without being detected during the normal course of business.
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TATTNALL COUNTY, GEORGIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
SECTION II
FINANCIAL STATEMENT FINDINGS AND RESPONSES (CONTINUED)
2023-002. Year-end Close Process
Criteria: Management is responsible for the accuracy and completeness of financial transactions to ensure
accurate financial reporting. Generally accepted accounting principles require certain accruals and estimates be
recorded in order to accurately reflect the overall net position and the change in net position from one year to
another.
Condition: The County does not currently have an adequate monthly or year-end close process, whereby the
County’s financial records are adjusted, reviewed and reconciled to supporting documentation. A number of
significant audit adjustments were required to various accounts of the County to properly report year-end balances.
Context: Significant adjustments were required across all funds of the County to properly report assets, liabilities,
fund balance, revenues and expenditures.
Effect or Possible Effect: Adjustments were required to: 1) correct receivables, revenue, and fund balances
across all funds, 2) correct accrued payroll and the applicable payroll expenditures, 3) correct prepaid assets and
the related expenditures, 4) accrue additional payables, and 5) adjust interfund receivables and payables to actual
at year-end.
Recommendation: We recommend the County continue to evaluate and review their respective staffing for the
accounting function and determine if an adequate number of qualified people are currently available to address the
condition. The County should also consider and evaluate their strengths and weaknesses relative to the high-level
accounting function and take measures to address the concerns noted above with a goal of providing timely
recording, reconciling, and reporting of County operations. Additionally, the use of a third-party accounting firm to aid
in month and year-end close is a viable option that is used by other counties of similar size use.
Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will continue to
review and improve policies and procedures to eliminate errors and identify deficiencies from both operational and
financial perspectives.
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TATTNALL COUNTY, GEORGIA
SUMMARY OF PRIOR YEAR FINDINGS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023
2022-001. Segregation of Duties – Probate Court
Criteria: Internal controls should be in place which provide reasonable assurance that an individual cannot
misappropriate funds without such actions being detected during the normal course of business.
Condition: There is not appropriate segregation of duties among record keeping, custody, and reconciliation of
cash accounts and other operational functions in the Probate Court. We noted that a single individual writes the
checks, approves the checks, and signs the checks. Only one signature is required on each check, and the same
individual occasionally signs their own check.
Additionally, we noted that bank statements were being reconciled by Probate Court employees with no documented
review of the reconciliation being performed.
Status: Unresolved – See current year finding 2023-001.
2022-002. Year-end Close Process
Criteria: Management is responsible for the accuracy and completeness of the financial transactions in the
County’s general ledger to ensure accurate financial reporting.
Condition/Context: The County does not currently have an adequate monthly or year-end close process, whereby
the County’s financial records are adjusted, reviewed and reconciled to supporting documentation.
Status: Unresolved – See current year finding 2023-002.
