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Macon County approves $75,000 for Cowee Fire and Rescue repairs; commissioner seeks forensic audit of former Burningtown-Iotla finances

Macon County Board of Commissioners · May 1, 2026
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Summary

The Board approved a $75,000 budget amendment to address deferred maintenance and equipment failures at Cowee Fire and Rescue and asked staff to research the cost and process for a forensic audit into the former Burningtown-Iotla department's finances.

The Macon County Board of Commissioners on April 14 approved a $75,000 budget amendment from fund balance to repair equipment and address deferred maintenance at Cowee Fire and Rescue.

Chief Dustin Pendergrass told the board the department, formed after a recent merger with the Burningtown-Iotla department, now has 76 firefighters and six junior members and has handled 526 calls in 2025 and 138 calls so far in 2026. He detailed multiple failures and maintenance needs uncovered after the merger, including a pump replacement already completed for $15,911.47, a second pump needing an estimated $18,000 in repairs, a Station 5 roof problem with a repair estimate of $26,098.80, 15 tires needing replacement (more than $5,000), rescue airbags with an estimated replacement cost of $13,073.82, and jaws-of-life batteries not serviced in three years (about $5,500). Pendergrass said total expenditures to date were $52,473.19 and that the full set of repairs is estimated at about $109,000.

Commissioner Shearl moved to approve the $75,000 budget amendment; Commissioner Breeden seconded. Finance Director Lindsay Leopard said the funds would be handled like a Community Funding Pool disbursement with receipts required. The motion passed unanimously, 5-0.

During discussion, Commissioner Shearl raised concerns about prior financial management in the Burningtown-Iotla department, saying, 'Burningtown-lotla Fire Department has collected millions of dollars with no evidence that there's been any maintenance, any new apparatus, or anything.' He recommended a forensic audit covering the last three to five years. County Manager Warren Cabe said staff would report back on the estimated cost and process for a forensic audit, and County Attorney Eric Ridenour was involved in drafting updated contract language to govern future reimbursements and coverage.

The board's approval is limited to the $75,000 amendment to address immediate safety and operational needs; further action on a forensic audit or additional funding would require future board consideration.