Residents press Walker County on SPLOST accounting and finances; chairwoman pledges quarterly public reports

LAFAYETTE, Ga. — Residents pressed Walker County leaders on Friday about the status of Special Purpose Local Option Sales Tax (SPLOST) funds, the county’s debt and the timing of annual audits; the county chairwoman said she will begin issuing quarterly public financial reports.

At a packed public-comment session, Melissa Hulsey, a resident who spoke during the meeting’s public hearing and again during the public-comment period, raised audit findings in the 2022 and 2023 county audits that said the county had recorded amounts due to the SPLOST fund and intended to reimburse the fund from the general fund. Hulsey asked whether the SPLOST account has been reconciled and whether the county should delay planned SPLOST expenditures until the accounting is clear.

Chairwoman Angela Teams responded that she has asked the county chief financial officer to run an internal reconciliation and that she planned to begin sharing quarterly financial reports with the public. “On a quarterly basis, to share with the public what our finances are,” Teams said. She told the meeting she wanted at least a quarter under her belt before beginning that public reporting, given regular day-to-day fluctuations in cash balances.

Several speakers asked pointed questions about how much SPLOST money remains in specific departmental accounts and whether funds previously earmarked for projects have been properly spent. Resident Ned Yates questioned the administration over statements he heard that the county was “broke”; the chairwoman in turn explained that while some previously recorded liabilities had been zeroed out, the county is not in a critical debt position and still carries routine operating liabilities.

Hulsey explained why the SPLOST question matters: projects and replacement vehicles authorized under SPLOST must be spent in accordance with the approved plan or returned to the state. She told commissioners that some departmental SPLOST accounts — including a vehicle-replacement fund she cited — showed small expenditures so far, which could require the county to return unspent money if the state finds the funds were not used as intended.

Teams said the county is also reviewing donation accounts that support the county animal shelter; she described a plan to use shelter donations and a county voucher program to offer free spay/neuter services, starting with about 40 vouchers per month, with participating veterinarians under contract.

What was requested and decided: No binding financial action was taken at the meeting; instead, residents asked for details and the chairwoman committed to better public reporting and internal reconciliation. Teams said the county’s annual audit for 2024 was underway and would be available after auditors return their reports to the county.

Speakers - Melissa Hulsey, resident and public commenter (citizen) - Angela Teams, Chairwoman, Walker County Board of Commissioners (government) - Jim Pope, resident and public commenter (citizen) - Ned Yates, resident and public commenter (citizen) - Commissioner Hart; Commissioner Blakemore; Commissioner Wilson (government)

Authorities - SPLOST (Special Purpose Local Option Sales Tax) state rules and the county’s SPLOST plan (referenced by public commenters and chairwoman)

Clarifying details - Chairwoman Teams said internal reconciliations are in progress and that the county will pursue reimbursements from the general fund if needed to correct SPLOST accounting. - Teams said the county’s 2024 annual audit was just completed by the auditors and that the county was awaiting final delivery of the report.

Community relevance - Hitting SPLOST compliance could affect multi-department projects including vehicle replacements and infrastructure; the discussion affects countywide budgets and departments that rely on SPLOST appropriations.

Next steps - Chairwoman Teams: begin quarterly public financial briefings; finance staff to complete internal reconciliation of SPLOST accounts and work with auditors.

Searchable tags: SPLOST, audit, county finances, Walker County, public comment

Provenance: public comment and subsequent discussion in regular meeting; audit conversation recorded in public-comment section.