Macon County commissioners approve $63.75 million 2023-24 budget after debate over capital cuts and millage

The Macon County Board of Commissioners adopted a $63,754,537 fiscal year 2023-24 budget on June 19 after extended debate over which capital projects to keep and how to balance employee raises with property-tax policy.

Chairman Pare Higdon presided over the continued session and the board took up the proposed budget after briefly reconvening in Courtroom A. Commissioner Antoine opened discussion by reading a statement saying the prior meeting "was not the finalization of the budget" and that "nothing is set in stone until passed by a majority vote." He said he supported a proposed 4.5% pay increase for county employees and warned that population growth will increase demand for county services.

The central dispute centered on a series of capital items that some commissioners sought to remove to lower the countys operating needs and potentially reduce the millage. Commissioner Joseph Shearl proposed a motion to approve the budget only with a package of cuts that would remove funding for a Molar Roller, the Highlands School soccer field, an Animal Control truck and dog box, and the Animal Control Officer position; he sought to add $100,000 for grading at Zachary Park, $165,377 for the Highlands Pre-K design (Phase II/III), and $200,000 for a full-body scanner at the jail. Shearl also proposed treating the employee raises as non-recurring and recommended a lower millage (his motion referenced a rate near 0.2604). Finance Director Lori Carpenter advised how Cost-of-Living Adjustments and step increases function and recalculated budget totals under Shearls proposals.

That motion was voted on and is recorded in the minutes as failing, with Commissioners Shearl and Higdon recorded as voting in favor and Commissioners Antoine, Shields and Young recorded as voting in opposition.

Commissioner Shields then moved to adopt the version of the budget presented on June 13; the minutes contain conflicting language about that vote (the record shows a 3-2 notation while also describing which commissioners opposed), so the board continued discussion and asked staff to re-run the numbers. County Manager Derek Roland and Carpenter discussed revenue choices, including the trade-off between drawing down investment earnings and relying on the property tax rate to meet operating needs.

Carpenter presented revised calculations that resulted in a bottom-line budget of $63,754,537. Commissioner John Young moved, seconded by Commissioner Shields, to approve a revenue-neutral budget at the tax rate with growth of 27 cents and to reduce investment earnings by $812,441 to reach the proposed bottom line. The motion passed 4-1, with Commissioners Higdon, Shields, Young and Antoine recorded as voting in favor and Commissioner Shearl recorded as opposed. Carpenter said she would modify the budget ordinance to reflect the boards actions.

Among the specific line items discussed were restoring or removing funding for the Molar Roller (a contested capital purchase), the Highlands soccer field and Highlands Pre-K design funding, Animal Control equipment and staffing, $200,000 for a body scanner at the detention center, and $100,000 for Zachary Park grading. The adopted budget ordinance included detailed appropriations across the General Fund and other funds and explicitly levied a county tax rate of $0.27 per $100 of assessed value for 2023-24.

The agenda item listed as a report from the Broadband Committee was removed, and the board adjourned at 7:21 p.m.

What happens next: Finance Director Carpenter will revise the formal budget ordinance for signature and implementation; the minutes and the attached budget ordinance in the record ("Budget Ordinance Fiscal Year 2023-2024") document the adopted appropriations and fee schedules.