Georgetown council adopts $69.5 million budget, receives clean FY24 audit and approves multiple municipal orders

The Georgetown City Council on June 23 adopted the city's fiscal year 2025'26 budget and approved a related budget amendment, after the council heard a presentation that the city's FY24 financial statements received a clean (unmodified) opinion from auditors RFH.

City auditors Ashton Powers of RFH told the council the audit issued an unmodified opinion and that the city showed no reportable instances of noncompliance, no material weaknesses in internal control and no findings in the federal single-audit testing. "In our opinion, the financial statements referred to above present fairly in all material respects," Powers said (transcript block starting 1811.605). The council then proceeded to act on budget and several municipal items.

The budget adopted by the council sets total city revenues at $69,499,420 and total city expenditures at $80,191,879 for governmental funds; the proprietary fund totals matched at $5,060,259, as read into the record by the clerk. The council also passed a budget amendment to adjust FY24'25 line items (prior year revenues decreased by $1,351,774; multiple department adjustments and transfers noted in the ordinance summary). The amendment and the FY25'26 budget were both read publicly and approved by roll call (both recorded as passing 8'0to'00).

Council members and staff also approved or otherwise acted on a number of municipal orders and resolutions at the meeting, including purchase orders for water and sewer operations, a contractor payout for Wastewater Treatment Plant No. 1 expansion, acceptance of a tenant-based rental assistance (TBRA) grant from the Kentucky Housing Corporation for the city's Office of Affordable Housing and Homelessness Prevention, and assignment of portions of the general fund balance to cover open purchase orders. The council approved a municipal order to purchase a new skid-steer loader (Wilson Equipment, $69,790) to replace a 1993 tractor, and approved payout No. 50 to Judy Construction for the wastewater plant expansion ($410,685.77). The city staff said the plant remains on track for beneficial use on March 31, 2025, and substantial completion by Dec. 31, 2025 (transcript blocks beginning 5033.435 and 5053.8896).

The council authorized personnel ordinance changes that increase headcount in several departments, including two additional permit technician positions in building inspection, additional police captain and officer positions, and more firefighter EMT positions; the ordinance was introduced earlier and read a second time and passed on June 23. The council also approved a municipal order awarding ongoing financial audit services to RFH (the selected firm), after a competitive process; the motion carried 7'to'1 with one recorded no vote (Councilmember Kim Minkie) (transcript blocks near 5567.195 and 6113.875).

Other approved items included: a municipal order to accept attorney-general-provided body armor and related equipment for the police department (no city funds exchange), approval of funding and installation for additional street lights in the Lane Runs Business Park, approval of fire department uniform procurement via a competitive purchase, and municipal action to allow the transfer of phase 2 business park land-sale proceeds to Scott County to cover a sewer-privilege expense as described in an interlocal agreement (transcript blocks starting 6528.395, 6177.6, 6461.39 and 6318.2397). A municipal order assigning parts of the general fund balance to cover open purchase orders as of June 30 was also passed as part of the year-end accounting steps (transcript block 5361.32).

Why this matters: Passing the budget and concluding the annual audit with an unmodified opinion gives the city a cleared financial starting point for the fiscal year and signals standard compliance with accounting and federal-award rules. The package of municipal votes also funds near-term capital and operating work (street lights, skid steer replacement, wastewater construction) and makes administrative changes (personnel ordinance) that will affect departmental capacity.

Votes at a glance (selected items recorded in the meeting transcript): - Ordinance amending FY24'25 budget (Budget Amendment Ordinance 02/2025): Passed by roll call 8'0'00. Motion by Councilmember Stone; second by Councilmember Hampton; recorded yes votes included Stone, Tingle Sams, Leslie Mitchell, Kim Minkie, Hampton, Hambrick, Crisp, Wilkins Brent (transcript blocks 2277.75'''''' 2414.515''). - Ordinance adopting FY25'26 budget: Passed by roll call 8'0''. Motion by Councilmember Hampton; second by Councilmember Leslie Mitchell (transcript 2445.03''' 2802.6501). - Personnel ordinance amendment (section 2-60): Passed (roll call recorded as yes across council) (transcript near 2818.245''). - Award of audit services (RFH): Passed 7'to'1; recorded no vote by Kim Minkie (transcript near 6113.875). - Wilson Equipment skid-steer purchase ($69,790): Passed (voice vote) (transcript 4921.785''). - Judy Construction payout No. 50 ($410,685.77) for WWTP No. 1 expansion: Passed (voice vote) (transcript 5033.435''). - Acceptance of TBRA grant (Kentucky Housing Corporation funds) for tenant-based rental assistance to be run by the city's affordable housing office: Passed (voice vote) (transcript 5112.18''). - Assignment of general fund balance for outstanding obligations as of 06/30/2025: Passed (voice vote) (transcript 5361.32''). - Municipal orders for Lane Runs Business Park street lights and business park fund withdrawal to Scott County (interlocal): Passed (voice votes) (transcript 6177.6 and 6318.2397). - Acceptance of in-kind body armor grant from the Kentucky attorney general: Passed (voice vote) (transcript 6517.13'').

Implementation and next steps: Staff will incorporate the assigned fund-balance items into the first budget amendment for the new fiscal year. The wastewater expansion contractor will continue toward substantial completion dates reported by staff. The audit contract will begin under the awarded firm and a new engagement lead is expected to manage the coming audits.

Speakers (selected, as identified in the transcript): - Ashton Powers, RFH (auditor), business (auditing firm). First reference: 1811.605 - Bernie Jenkins, Mayor, government (City of Georgetown). First reference: 633.59503 - Stacy (finance staff), government (city finance/administration). First reference: 1533.26 - Candice (Office of Affordable Housing and Homelessness Prevention), government (city). First reference: 5112.18 - Mark Smith, citizen/business (MLS Powersports, Georgetown) (public comment on separate topic). First reference: 812.41

Actions (extracted from meeting transcript): - {"kind":"budget_adoption","identifiers":{},"motion":"Ordinance adopting the annual budget for fiscal period 07/01/2025 through 06/30/2026","mover":"Greg Hampton","second":"Leslie Mitchell","vote_record":[{"member":"Greg Hampton","vote":"yes"},{"member":"Leslie Mitchell","vote":"yes"},{"member":"Stone","vote":"yes"},{"member":"Tingle Sams","vote":"yes"},{{"member":"Kim Minkie","vote":"yes"}},{"member":"Hambrick","vote":"yes"},{"member":"Michael Crisp","vote":"yes"},{"member":"Wilkins Brent","vote":"yes"}],"tally":{"yes":8,"no":0},"legal_threshold":{"met":true},"outcome":"approved","notes":"Publicly introduced 05/28/2025; second reading and passed 06/23/2025"} - {"kind":"budget_amendment","identifiers":{},"motion":"Ordinance amending the annual budget ordinance for fiscal year 07/01/2024 through 07/30/2025 (Budget Amendment Ordinance 02/2025)","mover":"Stone","second":"Hampton","vote_record":[{"member":"Stone","vote":"yes"},{"member":"Tingle Sams","vote":"yes"},{"member":"Leslie Mitchell","vote":"yes"},{"member":"Kim Minkie","vote":"yes"},{"member":"Hampton","vote":"yes"},{"member":"Hambrick","vote":"yes"},{"member":"Crisp","vote":"yes"},{"member":"Wilkins Brent","vote":"yes"}],"tally":{"yes":8,"no":0},"outcome":"approved","notes":"Full text available at clerk's office"} - {"kind":"personnel","identifiers":{},"motion":"Ordinance amending section 2-60 (personnel) to add/correct positions across departments","mover":"Kim Minkie","second":"Stone","vote_record":[],"tally":{"yes":8,"no":0},"outcome":"approved","notes":"First read 06/09/2025; second read and passed 06/23/2025"} - {"kind":"contract_award","identifiers":{},"motion":"Award financial audit services to RFH via RFP","mover":"Stone","second":"Mitchell","vote_record":[],"tally":{"yes":7,"no":1},"legal_threshold":{"met":true},"outcome":"approved","notes":"Recorded no vote by Councilmember Kim Minkie"} - {"kind":"contract_award","identifiers":{},"motion":"Purchase skid-steer loader from Wilson Equipment, $69,790","mover":"Meekie","second":"Hampton","vote_record":[],"tally":{"yes":1,"no":0},"outcome":"approved","notes":"Voice vote"} - {"kind":"other","identifiers":{},"motion":"Payout No. 50 to Judy Construction for WWTP No.1 expansion, $410,685.77","mover":"Brent","second":"Mitchell","vote_record":[],"tally":{"yes":1,"no":0},"outcome":"approved","notes":"Voice vote; project 89% expended"} - {"kind":"resolution","identifiers":{},"motion":"Accept TBRA grant funds from Kentucky Housing Corporation for tenant-based rental assistance (2-year grant)","mover":"Havrecht","second":"Crisp","vote_record":[],"tally":{"yes":1,"no":0},"outcome":"approved","notes":"No match required; program to be administered by city office"} - {"kind":"other","identifiers":{},"motion":"Assign general fund balance to cover open purchase orders as of 06/30/2025","mover":"Mitchell","second":"Hampton","vote_record":[],"tally":{"yes":1,"no":0},"outcome":"approved","notes":"Administrative accounting step for audit"} - {"kind":"other","identifiers":{},"motion":"Accept in-kind body armor grant from Kentucky Attorney General","mover":"Mitchell","second":"Brent","vote_record":[],"tally":{"yes":1,"no":0},"outcome":"approved","notes":"Equipment purchased and signed over by AG office; no city funds exchanged"} - {"kind":"contract_award","identifiers":{},"motion":"Approve fire department uniform purchase via Public Safety Store (bid)","mover":"Chris","second":"Saines","vote_record":[],"tally":{"yes":1,"no":0},"outcome":"approved","notes":"Competitive bid"} - {"kind":"other","identifiers":{},"motion":"Approve Lane Runs Business Park street lights (phase 1 & 2)","mover":"Hamrick","second":"Minkie","vote_record":[],"tally":{"yes":1,"no":0},"outcome":"approved","notes":"Phase 2 to be paid from phase 2 land-sale proceeds"}

proper_names:[{"name":"City of Georgetown, Kentucky","type":"agency"},{"name":"RFH PLLC","type":"business"},{"name":"Wilson Equipment","type":"business"},{"name":"Judy Construction","type":"business"},{"name":"Kentucky Housing Corporation","type":"agency"},{"name":"Georgetown Scott County Building Inspection Department","type":"agency"}],"provenance":{"transcript_segments":[{"block_id":"block_1811.605","local_start":0,"local_end":350,"evidence_excerpt":"Hello. Thank you all for having me this evening. My name is Ashton Powers, and I'm here with RFH. And I'll be presenting the fiscal year 20 24 financial audit...","reason_code":"topicintro"},{"block_id":"block_2445.03","local_start":0,"local_end":320,"evidence_excerpt":"An ordinance of the City of Georgetown, Kentucky adopting the annual budget for the fiscal period 07/01/2025 through 06/30/2026...","reason_code":"topicfinish"}]},