Dawson approves K-9 program, wastewater purchases amid audit delays

DAWSON — Questions about unfinished audits, restricted state funding and an unbalanced budget dominated a Dawson City Council meeting that also included decisions on wastewater equipment, employee benefits, a police K-9 program and the city’s dormant downtown development board.

The council met as Dawson entered a new fiscal year without an adopted budget and remained behind on three annual audits. The missing audits have prevented the city from drawing additional money from Georgia Environmental Finance Authority loans supporting its water and wastewater projects.

Councilwoman Sondra Walker questioned why the council was not told about the funding restrictions before they were reported publicly.

City Manager Roxie Powell said Dawson will not lose the GEFA commitments but cannot request additional reimbursements until its audits are brought into compliance. Powell said the city had been waiting for guidance from GEFA and attempting to develop a corrective plan with the city’s outside auditor.

Officials attributed much of the delay to problems created when financial information was transferred from the city’s former Harris Computer system to Tyler Technologies software. Records were duplicated, omitted or did not reconcile with the city’s trial balance, officials said.

The city is working with accounting firm CKH and representatives of the Georgia Municipal Association to reconstruct and reconcile some of the information needed by CPA firm Mauldin & Jenkins to complete the audits.

Council members requested an opportunity to speak directly with the auditors and asked for department-by-department reports showing actual revenue and expenditures from the fiscal year that ended Aug. 31.

The city has been operating with financial and administrative vacancies following the resignation of Finance Director Dawn Williford. City Manager Roxie Powell is overseeing the city’s financial operations while also performing her regular duties, and the duties of city clerk.

Mayor Robert Aaron praised Powell’s work and urged council members to support her while the city attempts to fill the vacant positions.

The council authorized the city to continue operating temporarily by spending no more each month than one-twelfth of its final amended Fiscal 2026 budget, plus authorized debt-service and capital expenses.

A public hearing on the proposed Fiscal 2027 budget is scheduled for Sept. 24. The new fiscal year began Sept. 1.

The proposed budget generated extended debate over whether council members and residents had been given enough information to determine how the spending plan balances.

Walker raised concerns that the documents did not clearly show actual departmental spending, available account balances or how the city reached its current financial position.

Powell told the council that a previous budget included projected revenue the city did not collect, while the city remained responsible for salary increases and other operating costs approved during that period.

“The city is a business,” Ward 1 Council Member Melissa Marshall said during the discussion. “The city has to be run.”

The council approved an $8 monthly fire service charge that will be added to utility bills for customers within the city limits. Officials estimated the charge could generate approximately $172,800 annually from about 1,800 accounts.

The fire department’s annual operating cost was estimated as approximately $1 million. Officials said the new revenue will not cover the entire department but will reduce the amount that must come from the city’s other general-fund revenue.

The council also approved purchasing a sludge pump for $16,416 and a bypass pump for approximately $15,000 for the wastewater treatment plant. The combined cost of approximately $31,416 will be paid from SPLOST revenue.

Walker again questioned why local sales tax money was being used when the city has received state-administered financing for its wastewater projects. Powell responded that the pumps are maintenance equipment and were not included in the GEFA-financed construction work.

The council also considered changes to the city’s website. Officials said the company hired to build the website would host the site but not the city’s email accounts, requiring Dawson to pay two providers. The council voted to end that arrangement and consolidate the website and email hosting with the city’s existing technology provider.

In personnel matters, the council approved renewing employee health insurance through UnitedHealthcare with a 10.73% increase. The in-network deductible will rise from $1,500 to $2,000, while the out-of-network deductible will increase from $2,000 to $4,000.

Powell said competing proposals were more expensive, though no alternative proposals were presented.

The council also approved an amendment to the city retirement plan related to former City Manager Shalonda Caldwell. City Attorney Tommy Coleman said Caldwell’s employment contract provided for immediate participation and vesting in the plan, but the required plan amendment was not completed during her employment.

Coleman said the amendment fulfills the city’s contractual obligation by applying the benefit from the beginning of Caldwell’s employment. No cost analysis was presented during the meeting.

Council also approved moving forward with the Dawson Police Department’s K-9 agreement.

The department budgeted $15,000 for the program, although Police Chief Michael Tinson estimated the city’s immediate out-of-pocket expense would be about $5,000 because of grants and donated food and veterinary services.

The city is not creating an additional officer position for the program. Officials said an existing sergeant position was reassigned as the K-9 position. The assigned officer is paid $25 per hour and was expected to begin training the following week.

Council also took steps to restore the Downtown Development Authority board by appointing Marshall to serve on the board.

The DDA has been unable to conduct business following multiple resignations. Officials said a functioning board is needed to address the Dawson Theater property and negotiate an extension of delinquent debt owed through the Georgia Department of Community Affairs.

Coleman said approximately $135,000 remains outstanding and that extending repayment over 10 years would reduce the city’s monthly or quarterly obligation. The original theater financing involved a $250,000 DCA loan issued in 2006 and guaranteed by the city.

Officials said storm-related repairs to the theater have been completed, although the building still needs a new roof.

The council approved the annual Section 5311 resolution supporting southwest Georgia’s regional rural transit program and approved a Terrell County Recreation Department request for a fall festival and related downtown street closures.

During departmental reports, officials discussed deteriorated and abandoned properties across Dawson. Coleman said approximately 35 properties had been referred for possible legal action. Demolition and disposal could cost about $10,000 per property, creating a potential total expense of approximately $350,000.

Unresolved estates, inherited properties and disputed ownership continue to slow enforcement efforts, officials said.

Council members also raised concerns about conditions at a city cemetery after a former resident posted photographs of overgrown areas, damaged headstones and disturbed graves on social media. City staff agreed to inspect the location.