---
date: 2021-07-27
title: July 27, 2021 Work Session Meeting Agenda Packet
source: 2021-07/2021-07-27_July 27, 2021 Work Session Meeting_Agenda Packet.pdf
pages: 1
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STOCKBRIDGE Council Meeting
CITY COUNCIL Agenda
Mayor
July 27, 2021 6:00 PM
Anthony Ford
Mayor Pro Tem Elton Alexander
Councilwoman Yolanda Barber
Councilman John Blount
Councilwoman LaKeisha Gantt
Councilman Alphonso Thomas

CITY MANAGER
Randy Knighton

CITY CLERK
Vanessa Holiday
Stockbridge City Hall

CITY TREASURER 4640 N. Henry Blvd.
John Wiggins
Stockbridge, GA 30281

Website: www.cityofstockbridge.com
CITY ATTORNEY
Quinton G. Washington Phone: 770-389-7900
Jeremy T. Berry Fax: 770-389-7912
AGENDA
COUNCIL MEETING
CITY OF STOCKBRIDGE
TUESDAY, JULY 27, 2021 6:00 PM

Mayor & City Council Administration
Mayor Anthony S. Ford Randy Knighton, City Manager
Mayor Pro Tem Elton Alexander Vanessa Holiday, City Clerk
Councilwoman Yolanda Barber John Wiggins, City Treasurer
Councilman John Blount Quinton G. Washington, City Attorney
Councilwoman LaKeisha Gantt Jeremy T. Berry, City Attorney
Councilman Alphonso Thomas

CALL TO ORDER

ROLL CALL

INVOCATION

PLEDGE OF ALLEGIANCE

ADOPTION OF THE AGENDA

REVIEW OF THE MINUTES
1 Review of the Draft Minutes June 14, 2021
2 Review of the Draft Minutes June 29, 2021

PUBLIC COMMENTS - All public comments must be submitted to the Clerk no
later than one hour prior to the meeting. The Public Comment Form can be found
on the City’s webpage on the City Clerk’s page at:
https://stockbridge.seamlessdocs.com/f/20pkdz4mo7xb and the form must
include your name, phone, and email contact information. Comments are limited
to (3) three minutes and will be read by the Clerk during the meeting, respecting
all members of the elected body, officials, and staff. Comments including
defamation, unruliness and/or swearing will not be accepted.
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PRESENTATION
3 FY2020 Financial Audit

INFORMATIONAL
4 FY2021 Mid-Year Budget Review - Presented by: John Wiggins

PUBLIC HEARING
5 Bridges At Jodeco: Multi-Family Development Code & Master Plan
Amendments - Presented by: Brecca Johnson

NEW BUSINESS
6 Council Consideration to approve of the Extension of & Minor Revision of a
Moratorium for the Acceptance of Applications For Buildings Intended for
Residential Rental Purposes, also known as Resolution R21-1259 - Presented
by: Randy Knighton, Brecca Johnson
7 Council consideration to approve a Request for Road B/ Argento Drive Dedication
to the City of Stockbridge {Bridges at Jodeco Development}
- Presented by: Brecca Johnson, Decius Aaron
8 Council Consideration for approval to renew the term contract for Consultant Services for
the Preparation of the Unified Development Code with The Collaborative Firm, LLC, and
the City of Stockbridge Services for the preparation of the (UDC) Unified Development
Code - Presented by: Lindell Miller, Brecca Johnson
9 Council Consideration to approve Surplus Items (Public Works Trucks) -
Presented by: Lindell Miller
10 Council Consideration to approve Request for Proposal (RFP) Number 2019-
00022P Renewal - CGL Facility Management, LLC, Facility Maintenance
Solutions/Grounds Keeper in the amount of $210,000.00. - Presented by:
Lindell Miller, Decius Aaron
11 Council Consideration to award a fixed contract to the lowest responsive, responsible
bidder, Summit Construction and Development, LLC, Invitation To Bid (ITB) Number 2021-
0003, for the City of Stockbridge East Atlanta Road/ Lee Street Roadway Improvements, in
the total amount of $2,644,451.02.

- Presented by: Lindell Miller, Decius Aaron
12 Council Consideration to approve the Quiet Zone Designation at Love Street
and consent to the closing of Nolan Street.

- Presented by: Randy Knighton

DISCUSSION
13 Council Consideration to approve amendment of job descriptions for the
Executive Assistant to Mayor & Council, and Administrative Assistant to Mayor
& Council positions. - Presented by: Renee Wheeler
July 27, 2021 6:00 PM 4640 N. Henry Stockbridge, GA 30281 Phone: (770) 389-7900
Page | 4

MAYOR'S COMMENTS (Mayor Anthony Ford)

ANNOUNCEMENTS OF UPCOMING MEETINGS & EVENTS - UPCOMING
MEETINGS & ANNOUNCEMENTS: Meeting will be held via Zoom until further
notice. Meeting dates and times are subject to change. Please visit the city’s
website www.cityofstockbridge.com for the meeting invitation link, Facebook
page or contact City Hall offices at 770-389-7900 for updates.  Main Street
Advisory Board Meeting, 2nd Friday of each month 9:00 a.m. - Via Zoom - (Aug
13)  City Council Meeting at 6:00 p.m. Via Zoom – Revised Schedule - Monday
(Aug 16)* SPECIAL DATE  Downtown Development Authority Meeting, 6:00
p.m. Via Zoom - 3rd Tuesday of each month (Aug 17)  Youth Council &
Advisory Meeting, 6:30 p.m. Via Zoom - 3rd Tuesday of each month (Aug 17) 
Planning Commission Meeting, at 6:30 p.m. Via Zoom – 4th Thursday of each
month (Aug 26)  City Council Work Session at 6:00 p.m. Via Zoom – Last
Tuesday of each month unless otherwise noted (Aug 31). CITY
EVENT/INITIATIVES Food Truck Tasty Tuesday returns to Clark Park 111 Davis
Rd. Dates: July 27th, August 3rd, and August 10th 5pm - 8pm. Please join
Councilwoman Barber at the Merle Manders Conference Center for the Blood
Drive Council Initiative, Saturday, August 21st from 10 a.m. to 4 p.m. Please
donate. Here’s your opportunity to Meet the Mayor, and voice your questions
and/or concerns Monday August 23, 2021 from 10 a.m. to noon. Call City Hall for
an appt. 770-389-7900.

EXECUTIVE SESSION (Exemptions to the Georgia Open Meetings Acts)

ADJOURNMENT

July 27, 2021 6:00 PM 4640 N. Henry Stockbridge, GA 30281 Phone: (770) 389-7900
COUNCIL MEETING
SUMMARY MINUTES
MONDAY, JUNE 14, 2021 6:00 P.M.
Mayor & City Council Administration
Mayor Anthony S. Ford Randy Knighton, City Manager
Mayor Pro Tem Elton Alexander Vanessa Holiday, City Clerk
Councilwoman Yolanda Barber John Wiggins, City Treasurer
Councilman John Blount Quinton Washington, City Attorney
Councilwoman LaKeisha Gantt Jeremy T. Berry, City Attorney
Councilman Alphonso Thomas
Mission: To provide visionary leadership and superior municipal services that enhance the
quality of life for citizens while creating a welcoming business atmosphere focused on
sustainability and expansion of tourism and cultural events.
The meeting was called to order by Mayor Ford.

Invocation by Mayor Ford.

Pledge of Allegiance was recited all in unison.

City Clerk, Vanessa Holiday was asked to proceed with a verbal roll call. All members
were present for roll call except Councilman Blount and Councilwoman Gantt (Mayor
Ford noted Councilman Blount advised him of a personal family medical emergency).
Councilman Blount joined the meeting at 6:15 p.m.; Councilwoman Gantt joined the
meeting at 6:35 p.m.

Mayor Pro Tem Alexander inquired about amending the Agenda to add an Ordinance
amending the formula for Small Box Retail Distance; Attorney Washington noted the
action would require a vote of the Council to suspend the rules with a vote count, noting
the Charter calls for the request to be made in writing, and further noting the required
consensus of the Council to have any item placed the Agenda, and recommended
following the process of obtaining a consensus of the Council prior to requesting an item
for the Agenda.

Mayor Pro Tem Alexander Motion to place the Small Box Retail Distance Ordinance on
the June 29, 2021, meeting Agenda and approve the agenda as presented Alexander:
Second by Councilwoman Barber. The motion passed 3-0.

Mayor Pro Tem Alexander Motion to adopt the Minutes for the following meetings:
Second by Councilwoman Barber. The motion passed 3-0.
1. 3/17/21 2. 3/18/21 3. 3/19/21 4. 4/12/20201 5. 4/27/2021

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CEREMONIAL - Proclamations presented by Mayor Ford
6. Caribbean Heritage Celebration - Presented to Samantha
Samuels, President of the Caribbean Association of GA and
Stockbridge resident who thanked the Mayor & Council on behalf
of the group’s Executive Team for recognizing the contributions
of the Caribbean community locally and at-large.

7. Alzheimer’s Awareness Month - Presented to Sylvia Dennis Wray
who thanked the Mayor & Council for bringing attention to
Alzheimer’s; noted COVID-19 brought on more challenges for
patients; asked that we keep everyone lifted in prayer; noted the
annual Walk will take place in person on 9/18 at Alexander Park;
and referenced the recent FDA approved medication while not a
cure, does slow down the progression of the disease.

8. Juneteenth Celebration - Presented to Councilman Thomas who
noted Juneteenth as a historical celebration and the first for the
City of Stockbridge noted his goal was to educate, unify and
celebrate citizens of all races and learn about each other’s culture;
Mayor Pro Tem Alexander thanked Councilman Thomas for his
leadership and spearheading the Juneteenth celebration.

PUBLIC COMMENTS
All public comments must be submitted to the Clerk no later than one hour prior to the meeting.
The Public Comment Form can be found on the City’s webpage on the City Clerk’s page at:
https://stockbridge.seamlessdocs.com/f/20pkdz4mo7xb and the form must include your name,
phone, and email contact information. Comments are limited to (3) three minutes and will be read
by the Clerk during the meeting, respecting all members of the elected body, officials, and staff.
Comments including defamation, unruliness and/or swearing will not be accepted.

Mr. Charles Marshall, President of the Henry County Coalition Committee noted his support of
the upcoming TSPLOST Referendum and is encouraging others to support the item as well;
thanked the Mayor & Council for their continued commitment and support of the beautification
and infrastructure improvements around the city and surrounding areas.

NEW BUSINESS
9. Council Consideration to approve the Main Street Program 2021-2022
Classic Main Street MOU (Memorandum of Understanding)
Presented by Kira Harris-Braggs Main Street Program Manager
Ms. Harris-Braggs made a request to renew the Classic Main Street
MOU (Memorandum of Understanding) with the Georgia Department of
Community Affairs for the 2021-2022 year noting the Main Street
Advisory Board has continued its work with establishing new
partnerships with First Readers of Henry County and Henry County
Arts Consort Show which also strengthens the current partnership with
Cochran Library, Stockbridge Elementary School, SPDC and Operation
Hope. Mrs. Harris-Braggs also noted throughout the pandemic the Main
Street Advisory Board has kept small business owners informed about
funding opportunities and has helped inform the public of business re-
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openings through the Stockbridge is Open campaign; noted the
success of the recent joint Planning Session of the Main Street
Advisory Board and Downtown Development Authority; and thanked
the Mayor & Council for their continued support of the program.

Councilman Thomas noted the Main Street Advisory Board has met all
(5) five articles of the Main Street Program and motioned to approve
the Main Street Program 2021-2022 Classic Main Street MOU
(Memorandum of Understanding): Second by Councilman Blount. The
motion passed 4-0 (Councilwoman Gantt was not present for the vote).

10. Council Consideration to approve the renewal of RFP (Request for
Proposal) 201508-02, Sanitation Collection Services Contract Renewal
with GFL (formerly Waste Industries) in the amount of $1,100,000.00.
Funding Source: Sanitation Department Budget.
Presented by Lindell Miller - Procurement Manager and
Decius Aaron – Public Works Director
Ms. Miller noted staff is requesting approval to renew the term contract
for sanitation collection services which is used for collection and
transportation of all residential solid waste.

Councilman Thomas gave accolades to the impeccable service
Mr. Dwayne Isaac, representative for GFL has provided for citizens.

Mayor Ford noted he has contacted GFL, and they have always been
very responsive.

Mayor Pro Tem Alexander thanked Mr. Isaac for their quick response to
bumping back the service for the Martin Luther King, Jr. Holiday.

Councilwoman Barber inquired about annual increases and asked if the
renewal includes an increase.

Mr. Isaac noted the contract calls for a yearly GDP increase, except for
2020 there was no increase due to Covid and noted the P.I. rates were
pulled back for disposal after having a discussion with Mr. Aaron and
noted the increase would have been $60/ton and a new P.I. was of 3%
was added back June 1st which is based on the GDP and noted GFL is
always looking for ways to improve service.

Councilwoman Barber noted the contract calls for a one-year renewal
with (5) five consecutive years, and noted Sanitation is a huge
infrastructure item of over a million dollars and questioned if the item
had been bid out; and referenced an increase approved by the Council
last year to GFL for additional costs due to COVID and citizens being
home generating more trash and cleaning out garages and basements
resulting in GFL needing more equipment and labor.

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Councilman Blount motioned to approve the renewal of RFP (Request
for Proposal) 201508-02, Sanitation Collection Services Contract
Renewal with GFL in the amount of $1,100,000.00: Second by
Councilwoman Gantt. The motion passed 4-0-1 (Barber Abstained
noting she did not have adequate information on the item).

Mr. Isaac requested a meeting with Councilwoman Barber to address
her concerns and thanked Mrs. Holiday for her professionalism and
assistance in working with them.

11. Council Consideration to approve the Surplus Inventory List for MMCC
(Merle Manders Conference Center) kitchen equipment.
Presented by Lindell Miller - Procurement Manager, Decius Aaron –
Public Works Director and CieCie McGhee - Conference Center Mgr.

Councilwoman Barber inquired if the items have been replaced.

Mr. Aaron noted the items that have been requested for surplus have
outlived its useful life and have been replaced and upgraded.

Councilman Blount motioned to approve Surplus List and place items
on Gov.Deals for the appropriate timeframe: Second by Councilwoman
Gantt. The motion passed 5-0.

12. Council Consideration to appoint the Stockbridge representation to the
Henry County Council on Aging Board.
Presented by Quinton Washington - City Attorney
Mayor Ford noted Council normally goes into Executive Session to
vote.

Item to be heard following Executive Session.

13. Council Consideration to approve the HB317 - Collecting Tax on Short-
Term Rentals effective July 1, 2021.
Presented by Quinton Washington - City Attorney
Attorney Washington noted staff is asking for the participation and
support of HB317-Collecting Tax on Short-Term Rentals which would
be effective July 1, 2021, and would be for the revenue listed for the
hotels/motels within the city limits.

Mayor Pro Tem Alexander motioned to approve the HB317 - Collecting
Tax on Short-Term Rentals effective July 1, 2021: Second by
Councilman Blount. The motion passed 5-0.

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DISCUSSION
14. Council Discussion of the proposed TSPLOST Project List.
Presented by Randy Knighton - City Manager
Mr. Knighton presented the Council with a proposed TSPLOST Project
List and referenced the County’s proposed percentage formulas for
certain City/County Joint Projects, and referenced the options:
1) Council has no desire to make any changes
2) Council desires to contribute a partial amount for the proposed
projects
3) Council desires to contribute the full amount for the proposed
projects.
Mr. Knighton noted the TSPLOST formula, which the cities in Henry
County favor are based on population at 70/30, unlike the SPLOST
formula of 75/25; and further noted the list is due to the County at the
end of this month, and the expectation is to have a finalized list for
approval at the June 29th Council Work Session meeting.

COMMENTS FROM THE MAYOR
Mayor Ford noted June 14th is Flag Day which was established by the Continental
Congress on June 14, 1777 and is 244 years old today; noted he attended the
Stockbridge Youth Council’s Senior Banquet where Youth Council seniors, Brittney
Browne, Caidyn Carr and Jayden Williams were presented with Certificates of
Completion and Jayden received a Letter of Commendation for his efforts in the
community during his tenure, and noted all three would be attending college in the
fall, and noted the program has received 15 applications for the upcoming year;
noted we are still in a pandemic and COVID-19 is still with us, although getting better
with hospitalizations and death numbers going down, the virus is still here, noting if
you still need to get tested you will be able to do so at the Henry County Heritage
Center only until June 30th and to call for an appointment 800-847-4262 from 9am -
3pm Mon - Fri and 9am - noon on Saturday, after June 30th you should contact the
National Health Department line at 888-457-0186; noted vaccinations ended at the
Atlanta Motor Speedway last Tuesday, and to find a location to administer the
vaccines to call the National Health Department line at 888-457-0186 or contact your
local CVS, Walgreens, Walmart or other clinics for vaccine information, noted you
will be asked for your demographics, race, medical history, past ailments, COVID
testing and vaccinations; asked everyone to be vigilant and we will conquer this
virus; noted the upcoming Juneteenth celebration also known as Jubilee Day and
Emancipation Day where Union General Gordon Grainger declared went to Texas
on Monday, June 19, 1865, 2 ½ years after the Presidential Emancipation
Proclamation had been signed by President Abraham Lincoln that freed all slaves,
and noted the City would celebrate with a drive-thru giveaway on Thursday, June
17th at the Merle Manders Conference Center from 5:30 pm - 8:00 p.m. and noted
local restaurants This is It BBQ & Seafood - El Granero - Tony’s @ Brentwood -
Jen’s Fish Fry - Mrs. Winners - Silver Bay Seafood - Country Cooking Depot -
Sarah’s Country Cooking who would be participating in the Juneteenth celebration
for the week of June 14th - June 19th and asked that you take pictures when visiting
these restaurants and send to the City’s Public Information Officer, Shana Thornton
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at sthornton@cityofstockbridge-ga.gov as she will would be posting pictures
submitted at these participating restaurants on the City’s social media during the
week of June 20 - June 2th and to also check the City’s social media outlets for
additional education and information regarding the history of Juneteenth.

CITY OFFICES WILL BE CLOSED FRIDAY, JUNE 18TH IN OBSERVANCE OF THE
JUNETEEN HOLIDAY CELEBRATION.
UPCOMING MEETINGS & ANNOUNCEMENTS: Meeting will be held via Zoom until
further notice. Meeting dates and times are subject to change. Please visit the city’s website
www.cityofstockbridge.com for the meeting invitation link, Facebook page or contact City
Hall offices at 770-389-7900 for updates.

➢ City Council Work Session at 6:00 p.m. Via Zoom – Last Tuesday of each
month unless otherwise noted (June 29).

➢ Main Street Advisory Board Meeting, 2nd Friday of each month 9:00 a.m. -
Via Zoom - (Jul 9)

➢ City Council Meeting at 6:00 p.m. Via Zoom – 2nd Monday of each month.
(Jul 12)

➢ Downtown Development Authority Meeting, 6:00 p.m. Via Zoom - 3rd
Tuesday of each month (Jul 20)

➢ Youth Council & Advisory Meeting, 6:30 p.m. Via Zoom - 3rd Tuesday of each
month (Jul 20)

➢ Planning Commission Meeting, at 6:30 p.m. Via Zoom – 4th Thursday of each
month (Jul 27)

CITY EVENT - Please join the City of Stockbridge for a Juneteenth Celebration -
Various Activities June 14 - June 19 (see the City’s website for details
www.cityofstockbridge.com) and referenced the restaurants who will be participating
in the Juneteenth celebrations: This is It - El Granero - Tony’s Pizza - Jen’s Fish Fry
- Mrs. Winners - Silver Bay Seafood - Country Cooking Depot - Sarah’s Country
Cooking; and noted the City’s Public Information Officer would be posting pictures
submitted at these participating restaurants on the City’s social media during the
week of June 20 - June 2th.

Councilwoman Gantt noted she is spearheading a “Let’s Get Back to Normal” Food
Truck Council Initiative on Tuesday, June 22nd from 5:30 p.m. to 8:00 p.m. at Clark
Park and thanked sponsors Dr. Sylvain and the Eagles Landing Longevity Center
and the Mercy Group who will be administering free COVID vaccinations and signing
kids up for free healthcare along with other giveaways and free ice cream.

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Mayor Pro Tem Alexander announced Walgreens will be administering the
Moderna, Pfizer and Johnson & Johnson vaccinations free to everyone age 12+ at
Mt. Olive Baptist Church, Stockbridge from 10am - 2pm on tomorrow, June 15th.

Mayor Ford noted the group CORE was working with churches and other
organizations in the community to assist with educating and administering and
underserved communities to get the word out on vaccinations.

EXECUTIVE SESSION
Councilwoman Gantt motioned to convene Executive Session for Personnel,
Litigation and Real Estate: Second by Councilman Blount. The motion passed 5-0.

Mayor Pro Tem Alexander motioned to reconvene the meeting: Second by
Councilwoman Gantt. The motion passed 4-0 (Councilman Blount was not present
for the vote).

Mayor Pro Tem Alexander motioned to appoint DeRitha Barber as the City’s
Council on Aging Representative to fill an unexpired term: Second by
Councilwoman Gantt. The motion passed 3-0-1 (Councilwoman Barber Abstained,
noting she is not related to the applicant, and due to the last name being the same,
she prefers not to vote; Councilman Blount was not present for the vote).

ADJOURN
Mayor Pro Tem Alexander motioned to adjourn: Second by Councilwoman Gantt.
The motion passed 4-0 (Councilman Blount was not present for the vote).

Respectfully submitted by:

Vanessa Holiday, City Clerk MMC Anthony S. Ford, Mayor

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WORK SESSION MEETING
SUMMARY MINUTES
TUESDAY, JUNE 29, 2021 6:00 P.M.
Mayor & City Council Administration
Mayor Anthony S. Ford Randy Knighton, City Manager
Mayor Pro Tem Elton Alexander Vanessa Holiday, City Clerk
Councilwoman Yolanda Barber John Wiggins, City Treasurer
Councilman John Blount Quinton Washington, City Attorney
Councilwoman LaKeisha Gantt Jeremy T. Berry, City Attorney
Councilman Alphonso Thomas
Mission: To provide visionary leadership and superior municipal services that enhance the
quality of life for citizens while creating a welcoming business atmosphere focused on
sustainability and expansion of tourism and cultural events.

The meeting was called to order by Mayor Ford.

Invocation by Randy Knighton.

Pledge of Allegiance was recited all in unison.

City Clerk, Vanessa Holiday was asked to proceed with a verbal roll call. All
members were present.

Mayor Pro Tem Alexander motioned to adopt the Agenda: Second by Councilwoman
Gantt. The motion passed 5-0.

Review of the Minutes for the following meetings:
1. 4/15/21 2. 5/10/21 3. 5/25/21 No Action

PUBLIC COMMENTS
All public comments must be submitted to the Clerk no later than one hour prior to the meeting.
The Public Comment Form can be found on the City’s webpage on the City Clerk’s page at:
https://stockbridge.seamlessdocs.com/f/20pkdz4mo7xb and the form must include your name,
phone, and email contact information. Comments are limited to (3) three minutes and will be
read by the Clerk during the meeting, respecting all members of the elected body, officials, and
staff. Comments including defamation, unruliness and/or swearing will not be accepted.

Mr. Rashid Rowe asked how the city holds investors and owners accountable for code
violations.

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PRESENTATION
4. Projects Update
Presented by Falcon Design Consultants John Palmer and Skip Layton
Mr. Palmer and Mr. Layton gave an update on the Downtown Alleyway
Project, noting documents were recently submitted to the City’s
Permitting office for processing and construction is estimated to begin
between September - October; noted the Lee Street/E. Atlanta Rd.
Project pre-bid meeting has taken place, and bids are due July 8th and
estimates the project to take 9 months for completion following the
Notice to Proceed; the Recommendation to Award was confirmed by
the August Council Meeting or sooner, working around the Agenda
schedule; Mr. Palmer noted the black mast arms were not approved by
GDOT, however, they are working with the contractor; Wayfinding
design selections were presented noting plans were ready to turn in on
Thursday of this week; ready to meet with the City’s Procurement to get
bid done for cost; may need to acquire easements and add electricity;
mid-to late July confirmed to put bid out, if not sooner; request for
mileage signs along Reeves Creek Trail (not included in the scope), but
not a problem to add in; Mr. Knighton and Carl Trevathan of Keck and
Wood were tasked with putting together a timeline of City projects.

OLD BUSINESS
5. Council Consideration to approve TSPLOST Project List
Presented by Randy Knighton - City Manager
Mr. Knighton presented the proposed TSPLOST Project List and
discussed potential joint city/county projects; noted if the November
Referendum is approved, the TSPLOST bring in an estimated $245
million dollars to the County, with an estimated amount of $30,642,625
million dollars for the City of Stockbridge with an IGA
(Intergovernmental Agreement) in place, noting the funding would be
significantly reduced to $14,599,260 million dollars without an IGA in
place; noted the Project List to be brought back to the Council at a
Special Call Meeting to be determined, but prior to the County’s
meeting taking place on June 7, 2021.

NEW BUSINESS
6. Council Consideration to approve Task Order No. 28 with Carter &
Sloope - Walter Way Lift Station and Memorial Park Lift Station
Rehabilitation in the amount of $124,900.00. Funding Source -
Wastewater Department Fund Balance
Presented by Decius Aaron - Public Works Director and Brad
Holtsinger, Wastewater Superintendent
Mr. Aaron noted the Walter Way Lift Station and Memorial Park Lift
Station Rehabilitation was apart of the Sewer dept.’s top 10 list which
was created in 2016 and has a 50% completion rate. Mr. Holtsinger
noted the pump station is located behind Mays Crossing and is over 30
years old and serves from the Krispy Kreme all the way into residential
area and needs upgrades.

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Mr. Knighton noted City will seek reimbursement through the American
Rescue Plan Act Funds for items being approved tonight for
Water/Sewer Infrastructure projects.

Councilwoman Gantt motioned to approve Task Order No. 28 with
Carter & Sloope - Walter Way Lift Station and Memorial Park Lift
Station Rehabilitation in the amount of $124,900.00: Second by
Councilwoman Barber. The motion passed 5-0.

7. Council Consideration to approve Task Order No. 29 with Carter &
Sloope - Water Service Line Replacement in the amount of $62,700.00
Funding Source - Water Department Fund Balance.
Presented by Decius Aaron - Public Works Director and Donald Mullis,
Water Superintendent
Mr. Mullis noted the Task Order will be to replace the plastic lines to
copper lines due to major leaks throughout the service lines in the city.

Mr. Aaron noted most of the work will be completed in the Willow
Springs subdivision and believes this would be a good time to replace
them as the streets are on the schedule to be resurfaced.

Mayor Pro Tem Alexander asked if Public Works has a Comprehensive
Plan in place for these types of infrastructure projects.

Mr. Aaron noted there is a top 10 list of projects and includes: Water,
Sewer, and Stormwater; and noted the Public Works and staff is
working through the list to make the comprehensive improvements
needed.

Councilman Blount motioned to approve Task Order No. 29 with Carter
& Sloope - Water Service Line Replacement in the amount of
$62,700.00: Second by Councilwoman Barber. The motion passed 5-0.

8. Council Consideration to approve Task Order No. 30 with Carter &
Sloope - Water System Improvements in the amount of $85,800.00.
Funding Source - Water Department Fund Balance.
Presented by Decius Aaron – Public Works Director
Mr. Aaron noted this would allow for the installation of additional valves
and re-route water in the event of leaks and would also help with
redundancy and make the systems more reliable.

Councilwoman Gantt motioned to approve Task Order No. 30 with
Carter & Sloope - Water System Improvements in the amount of
$85,800.00: Second by Councilman Blount. The motion passed 5-0.

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9. Council consideration to approve Task Order No. 31 with Carter &
Sloope - Northbridge Subdivision Sanitary Sewer Main Rehabilitation in
the amount of $176,900.00. Funding Source - Wastewater Fund
Balance.
Presented by Decius Aaron – Public Works Director
Mr. Aaron noted this item is addressing a problem dating back to the
1960’s collection system where the Northbridge subdivision used
terracotta which breaks easily, and staff will replace the entire collection
system.

Councilman Blount motioned to approve Task Order No. 31 with Carter
& Sloope - Northbridge Subdivision Sanitary Sewer Main Rehabilitation
in the amount of $176,900.00: Second by Mayor Pro Tem Alexander.
The motion passed 5-0.

10. Council Consideration to approve the amendment of the City’s
Ordinance to provide for the regulation of Small Box Discount Stores
Distance Requirements.
Presented by Quinton Washington - City Attorney
Attorney Washington noted Mayor Pro Tem Alexander requested this
item be brought forward extending the radius between Small-Box
Discount Stores from a 1-mile radius to a 5-mile radius to coincide with
the county.

Councilman Blount motioned to approve the amendment of the City’s
Ordinance to provide for the regulation of Small Box Discount Stores
Distance Requirements: Second by Councilwoman Gantt. The motion
passed 5-0.

11. Council Consideration to approve the amendment of the City’s
Personnel Policy.
Presented by Renee Wheeler - Human Resources Manager
Ms. Wheeler noted this is a revision in the performance and salary
review policy, Section 630.000 noting the City Clerk, City Manager, City
Attorney, City Treasurer and Executive Assistant to Mayor and Council
will receive their annual performance reviews during the months of
October- December in Executive Session.

Mayor Ford noted he is not in favor of changing the current process of
performance evaluations and thinks they should be completed on their
hired anniversary date.

Councilwoman Barber motioned to approve amendment of the City’s
Personnel Policy: Second by Mayor Pro Tem Alexander. The motion
passed 5-0.

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12. Council Consideration to approve Amphitheater Change Order No. 77
& 78 in the amount of $142,269.00 Funding Source - Fund Balance
Presented by Randy Knighton - City Manager and Carl Trevathan -
Project Manager (Keck & Wood).
Mr. Knighton noted this item covers the $101,000 for the proposed
fencing and to add three (3) flag poles with lighting using Fund Balance
as the proposed funding source.

Mr. Trevathan noted the first scope would be to add a 5ft. tall fence
along the property edge close to the parking lot in the amount of
$101,598.00; and the second scope is to add three (3) flag poles with
lighting in the amount of $40,671.00 which also covers rearraigning
landscaping for installation, noting the flags are not included in the
price.

Mayor Ford wanted to confirm the three flag poles would include the
U. S. American flag, the GA State flag, and the City of Stockbridge flag.

Mayor Pro Tem Alexander expressed there will be duplications of the
flags seeing there are flags in front of City Hall.

Mr. Knighton noted the flags are not visible while sitting in the
Amphitheater.

Mayor Ford noted it would be proper protocol to have flags visible.

Councilwoman Barber motioned to approve Amphitheater Change
Order No. 77 & 78 in the amount of $142,269.00: Second by Mayor Pro
Tem Alexander. The motion passed 4-0-1 (Blount Abstained).

13. Council Consideration to approve Amphitheater Change Order No. 74
in the amount of $210,661.00 Funding Source - Bond
Presented by Randy Knighton - City Manager and Carl Trevathan -
Project Manager (Keck & Wood).
Mr. Trevathan noted when space for parking was approved a few
months ago, design for landscaping was not yet implemented in Phase
II, and noted there is a $200,000.00 allowance for landscape with no
additional funding and would also have to transfer the allocation project
contingency into the contractors contract due to the size of the Change
Order.

Mayor Pro Tem Alexander motioned to approve Amphitheater Change
Order No. 74 in the amount of $210,661.00: Second by Councilwoman
Barber. The motion passed 5-0.

5|Page
DISCUSSION
14. Council Discussion- Amphitheater Status Update and Operation
Presented by Randy Knighton - City Manager & Carl Trevathan -
Project Manager (Keck & Wood).
Mr. Knighton and Mr. Trevathan gave a brief update on the
Amphitheater status noting the parking lot grading was discussed for
Phase II along with a retaining wall, light poles, internet, Wi-Fi, and the
security system; noted the Punch List for Phase I was being reviewed
and noted there were additional items to be done and will not be
completed until August 15th, although the parking lot and green space is
scheduled to be completed by July 15th, noting the risks are behind us.

COMMENTS FROM THE MAYOR
Mayor Ford asked everyone to cheer on the hometown Atlanta Hawks in Game 4 and
wish them well in their quest for the NBA championship; wished everyone a Happy 4th of
July and to be safe; and extended belated Happy Father’s Day Greetings to all the dads;
noted we are still in a pandemic even though things are getting better and the COVID-19
numbers are going down; noted there have been no COVID deaths in Henry County
during the last two weeks; noted the Heritage Senior Center is no longer testing for
COVID and testing is now being offered at the Red Hawk Field located at 143 Henry
Pkwy Tuesday and Thursday only from 9am - 3pm and to call 800-847-4262 to make an
appointment; noted you must contact the Public Health Department at 888-457-0186 for
COVID vaccination appointments Monday - Friday from 8am - 8pm and Saturday &
Sunday from 8am - 5pm where you will be asked about your demographics, health
history, age, past infections, COVID testing, COVID vaccination status, and contact
information; noted District 4 Public Health Department was working with the non-profit
agency CORE, commissioned by Sean Penn to educate and inform underserved
communities about COVID testing and vaccinations.

Councilman Thomas thanked the 15-20 volunteers who assisted with Phase I of his
Annual First Responders Luncheon initiative where 200 lunches were prepared for local
Fire, Police, Sheriff, EMA and EMT workers and thanked them for their service; and noted
Phase II is scheduled to be a virtual tribute coming soon.

CITY OFFICES WILL BE CLOSED MONDAY, JULY 5TH IN OBSERVANCE OF THE
JULY 4TH HOLIDAY.
UPCOMING MEETINGS & ANNOUNCEMENTS: Meeting will be held via Zoom until
further notice. Meeting dates and times are subject to change. Please visit the city’s
website www.cityofstockbridge.com for the meeting invitation link, Facebook page or
contact City Hall offices at 770-389-7900 for updates.
➢ Virtual Town Hall Meeting on the Quiet Zone and Railroad Crossing
Thursday, July 1st at 6 p.m. Via Zoom

➢ Main Street Advisory Board Meeting, 2nd Friday of each month 9:00 a.m. -
Via Zoom - (Jul 9)

6|Page
➢ City Council Meeting at 6:00 p.m. Via Zoom – 2nd Monday of each month.
(Jul 12)

➢ Downtown Development Authority Meeting, 6:00 p.m. Via Zoom - 3rd
Tuesday of each month (Jul 20)

➢ Youth Council & Advisory Meeting, 6:30 p.m. Via Zoom - 3rd Tuesday of
each month (Jul 20)

➢ Planning Commission Meeting, at 6:30 p.m. Via Zoom – 4th Thursday of
each month (Jul 22)

➢ City Council Work Session at 6:00 p.m. Via Zoom – Last Tuesday of each
month unless otherwise noted (July 27).
CITY EVENT/INITIATIVES
Food Truck Tasty Tuesday returns to Clark Park 111 Davis Rd. Dates: July 20th, July
27th, August 3rd, and August 10th 5pm - 8pm.
Please join Mayor Anthony S. Ford on Friday, July 9th from 5 p.m. to 9 p.m. for the Divine
9 Food Truck Rally at Clark Park.
Please join Councilwoman Gantt for the “Let’s Get Back to Normal” Food Truck Council
Initiative on Tuesday, July 13th from 5:30 p.m. to 8:00 p.m. at Clark Park.
EXECUTIVE SESSION
Councilwoman Barber motioned to convene Executive Session for Personnel, Litigation
and Real Estate: Second by Mayor Pro Tem Alexander. The motion passed 5-0.
Mayor Pro Tem Alexander motioned to adjourn Executive Session: Second by
Councilwoman Gantt. The motion passed 3-0 (Councilman Blount and Councilman
Thomas were not present for the vote).
Mayor Pro Tem Alexander motioned to reconvene the meeting: Second by
Councilwoman Barber. The motion passed 3-0 (Councilman Blount and Councilman
Thomas were not present for the vote).
ADJOURN
Councilwoman Gantt motioned to adjourn: Second by Councilwoman Barber. The motion
passed 3-0 (Councilman Blount and Councilman Thomas were not present for the vote).

Respectfully submitted by:

Vanessa Holiday, City Clerk MMC Anthony S. Ford, Mayor

7|Page
CITY OF STOCKBRIDGE,
GEORGIA

COMPREHENSIVE ANNUAL
FINANCIAL REPORT

FOR THE YEAR ENDED
DECEMBER 31, 2020
CITY OF STOCKBRIDGE, GEORGIA

COMPREHENSIVE ANNUAL
FINANCIAL REPORT

FOR THE YEAR ENDED
DECEMBER 31, 2020

Prepared By: Department Of Finance
CITY OF STOCKBRIDGE, GEORGIA

COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

TABLE OF CONTENTS
Page
INTRODUCTORY SECTION

Letter of Transmittal .............................................................................................................................................. i – v
Certificate of Achievement ........................................................................................................................................ vi
Organizational Chart ................................................................................................................................................. vii
List of Elected and Appointed Officials ................................................................................................................. viii

FINANCIAL SECTION

Independent Auditor's Report ............................................................................................................................. 1 – 3
Management’s Discussion and Analysis.......................................................................................................... 4 – 12

Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position .............................................................................................................................. 13
Statement of Activities........................................................................................................................ 14 and 15
Fund Financial Statements:
Balance Sheet – Governmental Funds.......................................................................................................... 16
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds .............................................................................................................. 17
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities ................................................ 18
General Fund – Statement of Revenues, Expenditures and Changes in
Fund Balances – Budget and Actual ........................................................................................................ 19
Statement of Net Position – Proprietary Funds ........................................................................................... 20
Statement of Revenues, Expenses and Changes in Fund Net
Position – Proprietary Funds..................................................................................................................... 21
Statement of Cash Flows – Proprietary Funds ................................................................................ 22 and 23
Notes to Financial Statements .................................................................................................................. 24 – 49

Required Supplementary Information:
Schedule of Changes in the City’s Net Pension Liability and Related Ratios ............................................. 50
Schedule of City Contributions ......................................................................................................................... 51

Combining and Individual Fund Statements and Schedules:
Combining Balance Sheet – Nonmajor Governmental Funds ........................................................... 52 and 53
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances – Nonmajor Governmental Funds .................................................................................... 54 and 55
CITY OF STOCKBRIDGE, GEORGIA

COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

TABLE OF CONTENTS (CONTINUED)
Page
FINANCIAL SECTION (CONTINUED)

Combining and Individual Fund Statements and Schedules (Continued):
Schedule of Revenues, Expenditures and Changes in Fund Balances –
Budget and Actual – Special Revenue Fund - Hotel/Motel Tax Fund ........................................................ 56
Schedule of Revenues, Expenditures and Changes in Fund Balances –
Budget and Actual – Special Revenue Fund – CARES ACT Fund ................................................................ 57
Combining Statement of Net Position – Nonmajor Enterprise Funds .......................................................... 58
Combining Statement of Revenues, Expenses and Changes in Fund
Net Position – Nonmajor Enterprise Funds .................................................................................................. 59
Combining Statement of Cash Flows – Nonmajor Enterprise Funds ........................................................... 60
Schedule of Expenditures of Special Purpose Local Option Sales
Tax Proceeds – SPLOST III ............................................................................................................................ 61
Schedule of Expenditures of Special Purpose Local Option Sales
Tax Proceeds – SPLOST IV ............................................................................................................................ 62

STATISTICAL SECTION

Net Position by Component .................................................................................................................... 63 and 64
Changes in Net Position .............................................................................................................................. 65 – 68
Governmental Activities Tax Revenues by Source .............................................................................. 69 and 70
Fund Balances of Governmental Funds ................................................................................................ 71 and 72
Changes in Fund Balances of Governmental Funds ........................................................................... 73 and 74
General Governmental Tax Revenues by Source ..............................................................................................75
Assessed Value of Taxable Property ................................................................................................................. 76
Property Tax Rates – Direct and Overlapping Governments .......................................................................... 77
Principal Property Taxpayers ............................................................................................................................. 78
Principal Franchise Taxpayers ........................................................................................................................... 79
Ratios of Outstanding Debt by Type ...................................................................................................... 80 and 81
Legal Debt Margin Information ............................................................................................................... 82 and 83
Pledged Revenue Coverage .................................................................................................................... 84 and 85
Demographic and Economic Statistics ............................................................................................................. 86
Principal Employers ............................................................................................................................................. 87
Full-Time Equivalent City Government Employees by Function .................................................................... 88
Operating Indicators by Function........................................................................................................... 89 and 90
Capital Asset Statistics by Function ...................................................................................................... 91 and 92
CITY OF STOCKBRIDGE, GEORGIA

COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

TABLE OF CONTENTS (CONTINUED)
Page
COMPLIANCE SECTION

Independent Auditor’s Report on Internal Control Over Financial Reporting and
on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards ................................................ 93 and 94
Independent Auditor's Report on Compliance for Each Major Program and On
Internal Control Over Compliance Required By the Uniform Guidance........................................ 95 and 96
Schedule of Expenditures of Federal Awards ................................................................................................. 97
Notes to Schedule of Expenditures of Federal Awards ................................................................................. 98
Schedule of Findings and Questioned Costs ......................................................................................... 99 – 101
Schedule of Prior Year Findings ..................................................................................................................... 102
Management’s Corrective Action Plan ........................................................................................................... 103
INTRODUCTORY SECTION
July 6, 2021

To the Honorable Mayor, Distinguished Members of City Council
And the Citizens of the City of Stockbridge:

Ladies and Gentlemen:

State Law requires that all general-purpose local governments publish within six months of the close of each fiscal
year a complete set of financial statements presented in conformity with general accepted accounting principles
(“GAAP”) and audited in accordance with generally accepted auditing standards by a firm of licensed certified public
accountants. Pursuant to that requirement, we hereby issue the comprehensive annual financial report of the City of
Stockbridge, Georgia (the “City”) for the fiscal year ended December 31, 2020.

This report consists of management’s representations concerning the finances of the City. Consequently,
management assumes full responsibility for the completeness and reliability of all the information presented in this
report. To provide a reasonable basis for making these representations, management of the City has established a
comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft,
or misuse and to compile sufficient reliable information for the preparation of the City’s financial statements in
conformity with GAAP. Because the cost of the internal controls should not outweigh their benefits, the City’s
comprehensive framework of internal controls has been designed to provide reasonable rather than absolute
assurance that the financial statements will be free from material misstatement. As management, we assert that, to
the best of our knowledge and belief, this financial report is complete and reliable in all material respects.

The City’s financial statements have been audited by Mauldin and Jenkins, LLC, a firm of licensed certified public
accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of
the City for the fiscal year ended December 31, 2020, are free of material misstatement. The independent audit
involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements;
assessing the accounting principles used and significant estimates made by management; and evaluating the overall
financial statement presentation. The independent auditor concluded, based upon the audit, that there was a
reasonable basis for rending an unmodified opinion that the City of Stockbridge’s financial statements for the fiscal
year ended December 31, 2020, are fairly presented in conformity with GAAP. The independent auditor’s report is
presented as the first component of the financial section of the report. A single audit was necessary in 2020. The
requirement for a single audit is the expenditure of $750,000 or more in federal funds.

Government Auditing Standards require the independent auditor to report not only on the fair presentation of the
financial statements, but also on the audited government’s internal controls and compliance with legal requirements.
This report is available under a separate cover.

GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic
financial statements in the form of the Management’s Discussion and Analysis (“MD&A”). This letter of transmittal is
designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found
immediately following the report of the independent auditors.

PROFILE OF THE CITY

The City was founded in 1829 and was incorporated as a city in 1920. The City is in the northern part of Henry County,
Georgia and is approximately eighteen miles from the state capital of Atlanta. The City is a municipal corporation
created under the laws of the State of Georgia and has its corporate name as “City of Stockbridge, Georgia.” The
affairs of the City are conducted by a Mayor and a five-member City Council. The Mayor and City Council members
are elected at large. This elected body is responsible for the active coordination of community resources,to anticipate
problems and meet community needs.

The City Manager, who is appointed by the Mayor and City Council, oversees the day-to-day operations of the City
and ensures the smooth and efficient delivery of City services. All activities and functions of the City are administered
by the City Manager under the jurisdiction of the Mayor and City Council, as set forth in State and local law.

The City provides a full range of services to approximately 30,223 residents. These services are provided in whole
either by the City or through contractual agreements with Henry County. They include public safety (police and fire),
community development, highways and streets, water, sewer, sanitation, public improvements, planning and zoning,
code enforcement and general administrative services. The City currently employs 81 full-time employees.

The City is one of four incorporated municipalities within Henry County and is not included in Henry County’s reporting
entity.

The annual budget serves as the foundation for the City’s financial planning and control. All funds and departments
of the City are required to submit requests for appropriations to the City Manager in August of each year. The City
Manager uses these requests as the starting point for developing a proposed budget. The City Manager then presents
this proposed budget to the Council for review in October. The Council is required to hold public hearings on the
proposed budget and to adopt a final budget no later than December 31st, the close of the City’s fiscal year. The
appropriated budget is prepared by fund and department. Department supervisors may make transfers of
appropriations within a department. Transfers of appropriations between departments require the special approval of
the governing council. Budget to actual comparisons are provided in this report for the general fund. These
comparisons are presented beginning on page 19 of the basic financial statements.

On January 1, 1995, the City of Stockbridge received its status as a Certified City by the State of Georgia Department
of Community Affairs. The State designated the Stockbridge Main Street Program on January 26, 2015. The Main
Street Program was established to design an identifiable downtown historic district that promotes economic vitality,
encourages cultural enrichment, and nurtures a collaborative community spirit.

FACTORS AFFECTING FINANCIAL CONDITION

The information presented in the financial statements is perhaps best understood when it is considered from the
broader perspective of the specific environment within which the City operates.

ii
Strategic Financial Planning

The Mayor and City Council of the City are very diligent with budgeting and planning. With the Joint Comprehensive
Development Plan, the Short-Term Work program as well as other programs, we share in the planning for growth and
development of infrastructure with our county. These plans also address population, economic development, natural
histories, and cultural resources as well as transportation and community facilities throughout the City and county. In
May 2016, sanitation services were contracted through Waste Industries at no additional cost to the citizens. Waste
Industries also offers curbside recycling services. Henry County diverted the tickets from our Municipal Court
revenues for fines and forfeitures to the Henry County State Court in McDonough, thus reducing court revenue by
49%.

Local Economy

The City is intersected by two interstate expressways, I-75 and I-675. These heavily traveled interstates bring tourists
into our City. The tourist boosts the sales tax revenue as well as the Hotel/Motel tax revenue. The City has a
Hotel/Motel tax rate of 8%. We currently have five hotels in the city limits of the City for which we receive this tax
revenue. This revenue has increased due to the overall economy.

Our citizen’s employment, as well as our local economy, depends largely on what happens in and around Atlanta. The
2020 unemployment rates for the State of Georgia and the City, are at 5.3 and 4.7%, respectively. Property values
have increased 5% in the net maintenance and operation tax digest from 2019 to 2020.

The City depends largely on Local Option Sales Tax for revenue. The 2020 sales tax revenue increased by
approximately 17.5% compared to 2019. Other increases in revenue occurred in occupational taxes and insurance
premium tax. Franchise taxes were up overall by $39,752 in 2020 from 2019.

RELEVANT FINANCIAL POLICIES

Fiscal Policies

The City of Stockbridge actively supports economic development efforts to expand our revenue base and extend
support to local business owners already established within our city limits. Budgeted revenue projections are made
conservatively so that actual revenues will consistently meet or exceed budgeted revenues. The City provides
medical, dental, and life insurance for its employees. The cost for these benefits is shared by the City and its
employees. The City also provides a defined benefit pension plan for the City employees and elected officials.

Treasury Policies

The City’s financial policies authorize investment in any securities approved by the State of Georgia for local
governments. The City administers the conservative treasury approach, and we employ safe and financially stable
practices to protect the City’s liquid assets. Other policies that have been established by the City Council include
Capital Assets, as well as Purchasing and Procurement.

iii
Debt Administration

On December 31, 2020, the only outstanding long-term debt of the City, other than compensated absences and net
pension liability, were Urban Redevelopment Agency revenue bonds in the amount of $10,360,000. Under current
state statues, the City’s general obligation bonded debt issuances are subject to a legal limitation based on 10% of
total assessed value of real and personal property. As of December 31, 2020, the City did not have any general
obligation bonded debt outstanding. The City’s legal limit was $100,503,106 and related debt per capita was zero.

The City’s Water and Sewer Enterprise Fund was issued a note by the Georgia Environmental Facilities Authority in
2010 to finance construction projects to improve the City’s water distribution facilities. The outstanding balance that
matures in 2031, is $1,213,649 at the end of 2020.

MAJOR INITIATIVES AND ACCOMPLISHMENTS

In 2016, the Mayor and City Council adopted a Mission statement:

To provide visionary leadership and superior municipal services that enhance the quality of life for the citizens while
creating a welcoming business atmosphere focused on sustainability and expansion of tourism and cultural events.
They are passionate on establishing the Values of PEACE.

Professionalism
Excellence
Adaptability
Communications
Ethics

Special Purpose Local Option Sale Tax IV was passed by the citizens in November of 2013. We began receiving
these funds in May of 2014. The plans are to use these funds for Capital Projects such as roads, bridges, sidewalks
as well as public works facilities and equipment, parks and recreation and public safety facilities and equipment.

There are currently several projects that are being funded through our SPLOST revenues and supplemented by fund
balance in the enterprise funds or Community Development Block Grant Funds:

• Multiplex Renovations
Approximately $500,000
• Public Works Maintenance Facility
Approximately $3,000,000
• Water Source Development
Approximately $1,000,000
• Sewer Line Replacement
Approximately $1,000,000

The Future

The Mayor and City Council are working on the Main Street Revitalization and Economic Development in our
downtown area. In 2017, the Carrie Mae Hambrick building was demolished with plans to rebuild a state-of-the-art
community center. Future considerations include a fiber optic network for our City buildings and downtown area. The
City is designing/building a new Public Works Facility, Amphitheater, Cultural Art Facility, and Senior/Youth Center.

iv
AWARDS AND ACKNOWLEDGEMENTS

The Government Finance Officers Association of the United States and Canada (“GFOA”) awarded a Certificate of
Achievement for Excellence in Financial Reporting to the City for its comprehensive annual financial report for the
fiscal year ended December 31, 2019. The City is hopeful to obtain this prestigious award once again this year.

The Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive
annual financial report meets the Certificate of Achievement Program’s requirements, and we are submitting it to the
GFOA to determine its eligibility for another certificate.

The preparation of this report would not have been possible without the efficient and dedicated services of the entire
staff (current and former) of the finance and administration departments. We would like to express our appreciation to
all members of the department who assisted and contributed to the preparations of this report. The independent audit
firm of Mauldin & Jenkins, LLC is also to be commended for their guidance and assistance in the preparation of this
document.

We would like to also thank the Mayor, Members of City Council, City Manager and Department Heads for their support
in planning and conducting the financial operations of the City in a responsible and progressive manner.

Respectfully submitted,

John Wiggins
City Treasurer

vi
CITY OF STOCKBRIDGE, GEORGIA
ORGANIZATIONAL CHART
DECEMBER 31, 2019
City of Stockbridge -- Organizational Chart -- Proposed for FY 2020

City of Stockbridge
Residents

Mayor & Council
Boards &
Authorities

Municipal
Solicitor Auditor City Attorney
Court Judge City Manager Executive
Assistant

Asst. City Manager

Human Public Economic
Public Works Conference Center Community
Project Mgr. IT Services Court Clerk Resources Information Development Treasurer City Clerk
Director Manager Development Director Grants Writer
Manager Officer Director Clerk

Administrative Administrative Deputy City Clerk
Administrative
Assistant Assistant
Assistant
Senior Planner
Conference Center Utility Billing Purchasing Payroll Specialist Executive Assistant to
General Senior Accountant Supervisor
Stormwater Engineer Water Wastewater Coordinator Supervisor Mayor & Council
Facilities Supervisor Maintenance
Supervisor Inspector (EPD) Superintendent Superintendent
Supervisor
Planner 1 Procurement Clerk
Wastewater Event Coordinator Accountant 1 Financial Serv Tech (1) 2
Public Works Stormwater Water Systems Waste Water Administrative Clerk
System OPS
Technicians (2) Technicians (7) Crew Leaders (3) Chief Operator Collections Chief (PT)
Chief
Public Works(2) GIS/Planner Technician
Wastewater Accts. Payable Clerk Utility Billing Clerk
Wastewater Technician Admin Asst.
Water Technicians Collections
Public Works System
(6) Systems Operators
Technicians (11) Operators (2)
(3) Buiness Services
Supervisor
Receptionist
Wastewater
Mechanics (2) Collections Operator
(1) Occupational Tax Clerk +

Code Enforcement
Officers (2)
Contracted Services

Appointed Position
Main Street Mgr
New Positions

Vacant Position
Main Street Coordinator

Building Permits
and Inspections

Permit Coord.

Fire Marshall

vii
CITY OF STOCKBRIDGE, GEORGIA

LIST OF ELECTED AND APPOINTED OFFICIALS
DECEMBER 31, 2020

LEGISLATIVE BRANCH
MAYOR AND CITY COUNCIL

Anthony Ford Mayor
Elton Alexander Mayor Pro Tem
John Blount Council Member
LaKeisha Gantt Council Member
Alphonso Thomas Council Member
Yolanda Barber Council Member

OFFICERS OF THE COUNCIL

Randy Knighton City Manager
Vanessa Holiday City Clerk
Randi Rainey Deputy City Clerk
Michael J. Williams City Attorney

JUDICIAL BRANCH

Matthew McCord Municipal Court Judge
Julie Kert City Solicitor
Dayna Biles Court Clerk

viii
FINANCIAL SECTION
INDEPENDENT AUDITOR'S REPORT

Honorable Mayor and Members
of City Council
City of Stockbridge, Georgia
Stockbridge, Georgia

Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of the City of Stockbridge, Georgia (the “City”) as
of and for the year ended December 31, 2020, and the related notes to the financial statements, which collectively
comprise the City’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
accounting principles generally accepted in the United States of America; this includes the design, implementation,
and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are
free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit
in accordance with auditing standards generally accepted in the United States of America and the standards applicable
to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United
States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether
the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluating the overall presentation of the financial
statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.

300 MULBERRY STREET, SUITE 300 • POST OFFICE BOX 1877 • MACON, GEORGIA 31202-1877 • 478-464-8000 • FAX 478-464-8051 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial
position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining
fund information of the City as of December 31, 2020, and the respective changes in financial position and, where
applicable, cash flows thereof, and the budgetary comparison for the General Fund for the year then ended in
accordance with accounting principles generally accepted in the United States of America.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion
and Analysis (on pages 4 through 12), the Schedule of Changes in the City’s Net Pension Liability and Related Ratios
(on page 50), and the Schedule of City Contributions (on page 51) be presented to supplement the basic financial
statements. Such information, although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic
financial statements in an appropriate operational, economic, or historical context. We have applied certain limited
procedures to the required supplementary information in accordance with auditing standards generally accepted in
the United States of America, which consisted of inquiries of management about the methods of preparing the
information and comparing the information for consistency with management’s responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not
express an opinion or provide any assurance on the information because the limited procedures do not provide us
with sufficient evidence to express an opinion or provide any assurance.

Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the
City’s basic financial statements. The introductory section, combining and individual nonmajor fund financial
statements and schedules, and statistical section, as listed in the table of contents, are presented for purposes of
additional analysis and are not a required part of the basic financial statements. The schedules of expenditures of
special purpose local option sales tax proceeds are presented for purposes of additional analysis as required by the
Official Code of Georgia Annotated (“O.C.G.A.”) § 48-8-121, and are also not a required part of the basic financial
statements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as
required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards and is not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements and schedules, schedule of expenditures of federal
awards, as well as the schedules of expenditures of special purpose local option sales tax proceeds (the
“supplementary information”) are the responsibility of management and were derived from and relate directly to the
underlying accounting and other records used to prepare the basic financial statements. Such information has been
subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United States of America. In
our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial
statements as a whole.

The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the
basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated July 6, 2021, on our
consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to
describe the scope of our testing of internal control over financial reporting and compliance and the results of that
testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal
control over financial reporting and compliance.

Macon, Georgia
July 6, 2021

CITY OF STOCKBRIDGE

MANAGEMENT’S DISCUSSION AND ANALYSIS
DECEMBER 31, 2020

As management of the City of Stockbridge, Georgia (the “City”), we offer readers of the City’s financial statements this
narrative overview and analysis of the financial activities of the City for the fiscal year ended December 31, 2020. We
encourage readers to consider the information presented here in conjunction with additional information that we have
furnished in the City’s financial statements, which follow this narrative.

Financial Highlights

• The assets and deferred outflows of the City exceeded its liabilities and deferred inflows on
December 31, 2020, by $95,489,303 (total net position). Of this amount, $19,119,758 is unrestricted
and may be used to meet the government’s ongoing obligations to citizens and creditors.

• The total net position, on an entity-wide basis, increased by $3,599,467. Of this amount, an increase of
$3,076,990 was associated with governmental activities and an increase of $522,477 was associated
with business-type activities.

• As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund
balances of $35,952,929, a decrease of $12,697,576 in comparison with the prior year. Of this amount,
$10,573,184 is unassigned and available for spending and $9,279,117 is restricted by third parties or
assigned for other specific future uses.

• At the end of the current year, unassigned fund balance for the general fund was $13,603,614, or
152.9%, of total General Fund expenditures.

• The City’s total debt obligations increased by $918,982 for an overall increase of 6.2% in total debt
obligations. The Net Pension Liability increased by $1,582,254 and accrued compensated absences
increased by $91,749. Bonds and notes payable decreased by $755,021 due to scheduled debt service
payments.

Overview of the Financial Statements

This Management Discussion and Analysis (“MD&A”) is intended to serve as an introduction to the City’s basic
financial statements. The City’s basic financial statements are comprised of three components:

1) Government-wide financial statements;
2) Fund financial statements; and
3) Notes to the financial statements.

The basic financial statements present two different views of the City through the use of government-wide statements
and fund financial statements. In addition to the basic financial statements, this report also contains other
supplementary information that will enhance the reader’s understanding of the financial condition of the City.

MANAGEMENT’S DISCUSSION AND ANALYSIS

Basic Financial Statements

The first two statements in the basic financial statements are the Government-wide Financial Statements. They
provide both short and long-term information about the City’s financial position.

The next statements are Fund Financial Statements. These statements focus on the activities of the individual parts
of the City government. These statements provide more detail than the government-wide statements. There are three
parts to the Fund Financial Statements:

1) The governmental funds statements;
2) The budgetary comparison statements; and
3) The proprietary fund statements.

The next section of the basic financial statements is the notes. The notes to the financial statements explain in detail
some of the data contained in those statements. After the notes, supplemental information is provided to show details
about the City’s individual funds.

Government-wide financial statements. The government-wide financial statements are designed to provide
readers with a broad overview of the City’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the City’s assets and deferred outflows and liabilities and
deferred inflows, with the difference between the two reported as net position. Over time, increases or decreases in
net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most
recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change
occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement
for some items that will only result in cash flows in future fiscal periods.

Both of the government-wide financial statements distinguish functions of the City that are principally supported by
taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all
or a significant portion of their costs through user fees and charges (business-type activities). The governmental
activities of the City include general government, public safety and courts, highways and streets, parks and recreation,
tourism and promotion, and code enforcement. The business-type activities of the City are water and sewer, solid
waste management, conference center, community center, amphitheater and stormwater management.

Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources
that have been segregated for specific activities or objectives. The City, like other state and local governments, uses
fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of
the City of Stockbridge can be divided into two categories: governmental funds and proprietary funds.

MANAGEMENT’S DISCUSSION AND ANALYSIS

Governmental funds. Governmental funds are used to account for essentially the same functions reported as
governmental activities in the government-wide financial statements. However, unlike the government-wide financial
statements, governmental fund financial statements focus on near term inflows and outflows of spendable resources,
as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful
in evaluating a government’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is
useful to compare the information presented for governmental funds with similar information presented for
governmental activities in the government-wide financial statements. By doing so, readers may better understand the
long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and
the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to
facilitate this comparison between the two.

The City maintains three major governmental funds. The City’s major governmental funds are the General Fund, the
City-wide Capital Projects Fund, and the Special Purpose Local Option Sales Tax (“SPLOST IV”) Capital Project Fund.
Information is presented separately in the governmental fund balance sheet and in the governmental fund statement
of revenues, expenditures and changes in fund balances for all major funds. The nonmajor funds are the Hotel/Motel
Fund, the CARES Act Fund, the Perpetual Care Permanent Fund, the Downtown Development Authority (“DDA”)
Fund, the State and Federal Grants Fund, the Impact Fee Fund and the Urban Redevelopment Fund, along with the
SPLOST III Capital Project Fund.

The City adopts an annual budget for all its governmental funds. Budgetary comparison statements have been
provided for the General Fund for the Fiscal Year 2020 budget. A project length budget has been adopted for the
SPLOST Capital Project Funds.

Proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in
the government-wide financial statements. The City uses enterprise funds to account for its Water and Sewer Fund,
Solid Waste Management Fund, Conference Center Fund, Community Center Fund and Stormwater Management
Fund. The first two enterprise funds are considered by the City to be major funds.

Proprietary funds provide the same type of information as government-wide financial statements, only in more detail.
The proprietary fund financial statements provide separate information for each of the City’s major funds.

Notes to the financial statements. The notes provide additional information that is essential to a full understanding
of the data provided in the government-wide and fund financial statements.

Other information. In addition to the basic financial statements and accompanying notes, this report also presents
certain other supplementary information which consists of individual fund financial statements.

MANAGEMENT’S DISCUSSION AND ANALYSIS

Government-wide Financial Analysis

As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. On
December 31, 2020, the City’s assets exceeded liabilities by $95,489,303. The City’s net position reflects its
investment in capital assets (70.3%), less any related debt used to acquire those assets that is still outstanding.
Capital assets are used to provide services to citizens, and they are not available for future spending. Although the
investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this
debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these
liabilities. Of the total net position, $9,284,117 (9.7%) is restricted for capital projects and other external restrictions
on how they may be used. The unrestricted amount of $19,119,758 (20.0%) may be used to meet the government’s
ongoing obligations to citizens and creditors.

The following is a comparison statement of the City’s net position as of December 31, 2020:

Governmental Business-Type
Activities Activities Totals
2020 2019 2020 2019 2020 2019

Current and other assets $ 28,558,623 $ 38,155,403 $ 8,440,566 $ 8,577,614 $ 36,999,189 $ 46,733,017
Capital assets 55,110,923 39,505,249 24,749,208 23,510,091 79,860,131 63,015,340
Total assets 83,669,546 77,660,652 33,189,774 32,087,705 116,859,320 109,748,357

Deferred outflows of resources
Pension 1,206,898 372,780 565,615 226,154 1,772,513 598,934

Long-term liabilities outstanding 12,619,612 12,106,735 2,291,178 1,885,073 14,910,790 13,991,808
Other liabilities 5,471,868 2,208,235 2,485,523 1,940,432 7,957,391 4,148,667
Total liabilities 18,091,480 14,314,970 4,776,701 3,825,505 22,868,181 18,140,475

Deferred inflows of resources
Pension 186,803 197,291 87,546 119,689 274,349 316,980

Net position:
Net investment in capital assets 43,717,019 28,435,249 23,368,409 22,251,421 67,085,428 50,686,670
Restricted 9,284,117 16,772,415 - - 9,284,117 16,772,415
Unrestricted 13,597,025 18,313,507 5,522,733 6,117,244 19,119,758 24,430,751

Total net position $ 66,598,161 $ 63,521,171 $ 28,891,142 $ 28,368,665 $ 95,489,303 $ 91,889,836

MANAGEMENT’S DISCUSSION AND ANALYSIS

Governmental activities. Governmental activities increased the City’s net position by $3,076,990, primarily due to
strong intergovernmental sales tax receipts and contributed capital from SPLOST for Public Works Equipment and
Improvements. Other key elements of this increase are as follows:

City of Stockbridge Changes in Net Position

Governmental Business-Type
Activities Activities Total
2020 2019 2020 2019 2020 2019
Revenues:
Program revenues
Charges for services $ 1,041,948 $ 1,362,017 $ 6,672,372 $ 6,088,277 $ 7,714,320 $ 7,450,294
Capital grants and contributions 8,950,956 8,055,509 427,618 2,139,259 9,378,574 10,194,768
General revenues
Other tax 6,511,510 6,121,362 - - 6,511,510 6,121,362
Interest 27,337 12,434 - - 27,337 12,434
Total Revenues 16,531,751 15,551,322 7,099,990 8,227,536 23,631,741 23,778,858
Expenses:
General Government 4,448,902 3,901,360 - - 4,448,902 3,901,360
Judicial 276,608 187,427 - - 276,608 187,427
Public safety 292,705 266,742 - - 292,705 266,742
Public works 4,191,206 5,915,846 - - 4,191,206 5,915,846
Health and welfare 1,509,531 - - - 1,509,531 -
Housing and development 1,639,480 1,878,636 - - 1,639,480 1,878,636
Interest on long-term debt 480,220 512,812 - - 480,220 512,812
Water and sewer - - 4,359,746 3,784,323 4,359,746 3,784,323
Stormwater management - - 573,183 478,698 573,183 478,698
Solid waste - - 1,577,462 1,464,732 1,577,462 1,464,732
Conference center - - 639,116 572,740 639,116 572,740
Community center - - 44,115 49,948 44,115 49,948
Total Expenses 12,838,652 12,662,823 7,193,622 6,350,441 20,032,274 19,013,264
Increase (decrease) in net position before
transfers 3,693,099 2,888,499 (93,632) 1,877,095 3,599,467 4,765,594
Transfers (616,109) (330,801) 616,109 330,801 - -
Increase in net position 3,076,990 2,557,698 522,477 2,207,896 3,599,467 4,765,594
Net position - beginning of year 63,521,171 60,963,473 28,368,665 26,160,769 91,889,836 87,124,242
Net position - end of year $ 66,598,161 $63,521,171 $28,891,142 $28,368,665 $95,489,303 $91,889,836

• Revenues from Local Option Sales Tax (reported as intergovernmental revenues/capital contributions)
increased by $783,373, or 17.5%, from 2019 to 2020. This increase is due to the overall economy. SPLOST
decreased by $1,815,724, or 142.5%, for the SPLOST IV revenues, due to the end of revenue collections of
SPLOST IV.
• Investment earnings increased by $14,903 from 2019 to 2020. This is due to the continuous drop in interest
rates.
• The City received $291,307 for Local Maintenance Improvement Grants for the year associated with street
improvements.
• Expenses in the General Government were down due primarily to the policing services agreement with Henry
County, and the Local Option Sales Taxes revenues were up which offset the loss in the courts.
• Revenue from Courts was down $51,025 due to municipal court closing cases that did not require court
appearance.

MANAGEMENT’S DISCUSSION AND ANALYSIS

Business-type activities. Business-type activities increased the City’s net position by $522,477. The increase is
basically the result of the capital contributions of $333,343 from the SPLOST III Fund to the Water and Sewer Fund
and the Ted Strickland Community Center Fund. The transfer from the City’s General Fund to the Conference Center
is to supplement the operation. The sanitation department privatized the collection of residential solid waste with
Waste Industries and the startup proved beneficial.

Financial Analysis of the Government’s Funds

As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance related legal
requirements.

Governmental Funds. The purpose of the City’s governmental fund financial statements is to provide information on
near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s
financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net
resources available for spending at the end of the fiscal year.

On December 31, 2020, the City’s governmental funds reported combined ending fund balances of $23,255,353, a
decrease of $12,697,576 in comparison to the prior year. Of this amount, $10,573,184 (45.5%) is unassigned fund
balance, which is available for spending at the government’s discretion. Additionally, $9,279,117 is restricted by third
parties for: 1) capital items, most of which is funded mainly by the proceeds of the SPLOST ($8,432,636); 2) Perpetual
Care of the City’s cemetery ($6,950); and 3) tourism ($839,531). The General Fund’s decrease of fund balance in the
amount of $2,238,987 resulted from transfers out to other funds for local capital outlay projects.

The General Fund is the City’s chief operating fund. At the end of the current fiscal year, unassigned fund balance of
the General Fund was $13,603,614. As a measure of the General Fund’s liquidity, it may be useful to compare both
unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents
152.9% of the total general fund expenditures, while total fund balance represents 191.1% of that same amount.

During the current fiscal year, the fund balance of the City’s General Fund decreased by $2,238,987. A key factor in
the decrease is due to an increase in funds transferred out. The City collected a total of $5,258,354 in local option
sales taxes for 2020, an increase of 17.5% over 2018. Franchise taxes increased by 2.5% to $1,599,506 in 2020 from
$1,559,754 in 2019, for electric, television and telephone taxes. The City’s general fund revenues increased due to
an increase in tax revenues. The expenditures in General Fund increased by 1%, from $8,821,353 to $8,895,328 in
2020 compared to 2019.

The City received $1,013,185 in SPLOST in 2020 compared to $3,090,224 in 2019. This is down by 67% due primarily
to the collections ended in May 2020. Henry County issued bonds in order to begin projects approved by the voters
in November 2013. The City received $6,000,000 from the County’s bond issue in order to begin special projects
rather than wait for the revenue to come in over the six-year period of the referendum. The debt service on the bonds
must be paid each year before the City or County receives any proceeds to be used on projects. The projects
approved by the voters in the SPLOST IV referendum include public works facilities and equipment, new park
equipment, the City’s share of roads, bridges, sidewalks and transportation facilities and public safety facilities and
equipment.

MANAGEMENT’S DISCUSSION AND ANALYSIS

As of December 31, 2020, the Urban Redevelopment Agency of the City had long-term liabilities from Revenue Bonds
in the amount of $10,360,000. The majority of these funds were used for purchasing property and building and
furnishing a new City Hall facility which was completed in 2009. The cost of the building is approximately $11,964,000.

The Hotel/Motel Tax Fund is used to promote tourism in the City. The Fund is used to account for proceeds from the
City’s Hotel/Motel tax. The City is required to pay Henry County Chamber of Commerce 43.75% of all payments. The
total fund balance on December 31, 2020, for this fund amounted to $839,531.

The City has a Perpetual Care Permanent Fund which is for the upkeep of the City cemetery. A donation of $5,000
was made with only the investment earnings to be used for cemetery upkeep purposes. Currently, the City has not
used any of these proceeds.

Proprietary funds. The City’s proprietary funds provide the same type of information found in the government-wide
financial statements but in more detail.

Unrestricted net position of the proprietary funds at the end of the year were $5,522,733 of which the Water and Sewer
Fund had $3,564,111 (65%) and the Solid Waste Fund had $1,106,813 (20%). Other factors concerning the finances
of proprietary funds have already been addressed in the discussion of the City’s business-type activities.

General Fund Budgetary Highlights

The original budget for the City’s General Fund for 2020 was $11,373,270. There was a $141,476 difference between
the net change in fund balance from the original budget.

Capital Assets and Debt Administration

Capital assets. The City’s investment in capital assets for its governmental and business-type activities on
December 31, 2020, amounts to $79,860,131 (net of accumulated depreciation). This investment in capital assets
includes land, buildings, improvements, automobiles and equipment, sidewalks, bridges, and roads.

Major capital asset events during the current fiscal year include the following:

• $150,728 for IT Network Infrastructure Project.
• $303,496 for HVAC Improvements to City Hall, Courts, and MMCC.
• $38,825 for Public Works Department Vehicles.
• $31,566 for WWTP Improvements Phrase I & II – SPLOST III.
• $211,237 for WTR/SWR SCADA Improvements – SPLOST III.
• $251,056 for Central Line Water Main Project – SPLOST III.
• $1,947,279 for Public Works Facility Construction – SPLOST IV.
• $134,770 for Amphitheater Road Paving Projects Design – SPLOST IV.
• $360,646 for Reeves Creek Bridge Replacement – SPLOST IV.
• $381,132 for the LIMG Road Paving – SPLOST IV.
• $60,388 for the Cultural Art Center Design.
• $182,003 for Amphitheater Design.

10
MANAGEMENT’S DISCUSSION AND ANALYSIS

• $137,854 for Amphitheater Lighting Installation.
• $49,643 for Amphitheater CCTV Installation.
• $10,275,345 Amphitheater Construction.
• $99,132 for WWTP Improvements Phrase I & II.
• $31,901 for Watershed Monitoring.
• $768,955 for the Old Conyers Lift Station/Force Main Repairs.
• $748,697 for the Glynn Addy Pump Station Rehab Project.
• $508,148 for the Davis Road Sidewalk Project.
• $169,448 for Storm Water Improvements.
• $24,958 for the Ted Strickland Improvements.
• $22,783 for the Merle Manders Improvements.

Additional information on the City’s capital assets can be found in Note 6.

Long-term debt. At the end of the current fiscal year, the City had $14,910,790 in outstanding debt consisting of the
following:
Balance
Governmental Activities
Revenue Bonds $ 10,360,000
Accrued Compensated Absences 170,629
Net Pension Liability 2,088,983

Business-Type Activities
GEFA Notes Payable 1,213,649
Accrued Compensated Absences 98,525

Net Pension Liability 979,004

TOTAL $ 14,910,790

The City’s total debt increased by $918,982. Additional information on the City’s long-term debt can be found in
Note 7.

State statutes limit the amount of general obligation debt a governmental entity may issue to 10% of its total assessed
valuation. The current debt limitation for the City is $95,638,341, which is in excess of the City’s outstanding general
obligation debt.

Economic Factors and Next Year’s Budgets and Rates

• The estimated unemployment rate for the City is currently 4.7%, which is slightly below the state and the
national rates.
• Cost of Living indices in the region compare favorably to national indices.

11
MANAGEMENT’S DISCUSSION AND ANALYSIS

• Occupational Taxes (Business Licenses) were up from 2020 due to the economy rebound. These are based
on gross receipts.
• Sales tax receipts have been stable in recent months.

All of these factors were considered in preparing the City’s budget for Fiscal Year 2021.

Coronavirus Pandemic (COVID-19) Response

A factor not considered was the Coronavirus Pandemic (“COVID 19”). In March 2020, the World Health Organization
declared COVID-19 as a global pandemic which continues to spread throughout the United States and the world. The
pandemic has caused abrupt declines in employment, economic growth, and City revenues. The City enacted several
COVID-19 restrictions such as shelter in place mandates and closure of City Hall, City events, and Court to slow the
spread of COVID-19.

In July 2020, the City of Stockbridge received funding under the Coronavirus Aid, Relief, and Economic Security
(“CARES”) Act to help cover expenses related to operations and assist residents and local business impacted by
COVID-19. The City received $1,487,479 from CARES Act funding.

Requests for Information

This financial report is designed to provide a general overview of the City of Stockbridge’s finances, comply with
finance-related laws and regulations, and demonstrate the City’s commitment to public accountability. Questions
concerning this report or requests for additional information can be obtained by contacting the City at (770) 389-7900
or at the following address:

City of Stockbridge
Finance Department
4640 North Henry Boulevard
Stockbridge, Georgia 30281

12
BASIC FINANCIAL STATEMENTS
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF NET POSITION
DECEMBER 31, 2020

Primary Government
Governmental Business-type
Activities Activities Total
ASSETS
Cash and cash equivalents $ 24,087,714 $ 7,354,435 $ 31,442,149
Investments 12,284 58,000 70,284
Taxes receivable 1,893,943 - 1,893,943
Accounts receivable, net of allowances 24,661 781,275 805,936
Due from other governments 246,335 43,523 289,858
Inventories - 119,939 119,939
Prepaid expenses 96,654 83,394 180,048
Assets held for resale 2,197,032 - 2,197,032
Capital assets, nondepreciable 31,002,942 6,618,104 37,621,046
Capital assets, depreciable,
net of accumulated depreciation 24,107,981 18,131,104 42,239,085
Total assets 83,669,546 33,189,774 116,859,320

DEFERRED OUTFLOWS OF RESOURCES
Pension 1,206,898 565,615 1,772,513
Total deferred outflows of resources 1,206,898 565,615 1,772,513

LIABILITIES
Accounts payable 3,383,546 514,286 3,897,832
Retainage payable 1,033,904 167,150 1,201,054
Accrued interest expense 198,956 2,920 201,876
Other accrued expenses 106,132 21,863 127,995
Customer deposits - 123,820 123,820
Compensated absences due within one year 34,126 19,706 53,832
Compensated absences due in more than one year 136,503 78,819 215,322
Unearned revenue 749,330 1,655,484 2,404,814
Bonds payable due within one year 745,000 - 745,000
Bonds payable due in more than one year 9,615,000 - 9,615,000
Notes payable due within one year - 92,090 92,090
Notes payable due in more than one year - 1,121,559 1,121,559
Net pension liability due in more than one year 2,088,983 979,004 3,067,987
Total liabilities 18,091,480 4,776,701 22,868,181

DEFERRED INFLOWS OF RESOURCES
Pension 186,803 87,546 274,349
Total deferred inflows of resources 186,803 87,546 274,349

NET POSITION
Net investment in capital assets 43,717,019 23,368,409 67,085,428
Restricted for capital projects 8,432,636 - 8,432,636
Restricted for tourism 839,531 - 839,531
Restricted for cemetery maintenance - nonexpendable 5,000 - 5,000
Restricted for cemetery maintenance - expendable 6,950 - 6,950
Unrestricted 13,597,025 5,522,733 19,119,758
Total net position $ 66,598,161 $ 28,891,142 $ 95,489,303

The accompanying notes are an integral part of these financial statements.

13
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Program Revenues
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions
Primary government
Governmental activities:
General government $ 4,448,902 $ 1,019,736 $ - $ 2,447,955
Judicial 276,608 22,212 - 126,626
Public safety 292,705 - - 137,435
Public works 4,191,206 - - 5,400,201
Health and welfare 1,509,531 - - -
Housing and development 1,639,480 - - 838,739
Interest on long-term debt 480,220 - - -
Total governmental activities 12,838,652 1,041,948 - 8,950,956

Business-type activities:
Water and sewer 4,359,746 4,388,102 - 427,618
Stormwater 573,183 1,024,877 - -
Solid waste 1,577,462 1,231,457 - -
Conference center 639,116 26,508 - -
Community center 44,115 1,428 - -
Total business-type activities 7,193,622 6,672,372 - 427,618
Total primary government $ 20,032,274 $ 7,714,320 $ - $ 9,378,574

General revenues:
Property taxes
Franchise taxes
Alcoholic beverage excise taxes
Business and occupation taxes
Insurance premium taxes
Hotel/motel taxes
Other taxes
Unrestricted investment earnings
Transfers
Total general revenues and transfers
Change in net position
Net position, beginning of year
Net position, end of year

The accompanying notes are an integral part of these financial statements.

14
Net (Expenses) Revenues and
Changes in Net Position

Governmental Business-type
Activities Activities Total

$ (981,211) $ - $ (981,211)
(127,770) - (127,770)
(155,270) - (155,270)
1,208,995 - 1,208,995
(1,509,531) - (1,509,531)
(800,741) - (800,741)
(480,220) - (480,220)
(2,845,748) - (2,845,748)

- 455,974 455,974
- 451,694 451,694
- (346,005) (346,005)
- (612,608) (612,608)
- (42,687) (42,687)
- (93,632) (93,632)
(2,845,748) (93,632) (2,939,380)

544,338 - 544,338
1,599,506 - 1,599,506
842,612 - 842,612
959,288 - 959,288
2,122,713 - 2,122,713
349,863 - 349,863
93,190 - 93,190
27,337 - 27,337
(616,109) 616,109 -
5,922,738 616,109 6,538,847
3,076,990 522,477 3,599,467
63,521,171 28,368,665 91,889,836
$ 66,598,161 $ 28,891,142 $ 95,489,303

15
CITY OF STOCKBRIDGE, GEORGIA

BALANCE SHEET
GOVERNMENTAL FUNDS
DECEMBER 31, 2020

Other Totals
General SPLOST IV City-wide Capital Governmental Governmental
Fund Fund Projects Fund Funds Funds
ASSETS
Cash and cash equivalents $ 11,012,424 $ 7,345,608 $ 3,195,250 $ 2,534,432 $ 24,087,714
Investments - - - 12,284 12,284
Taxes receivable 1,849,115 - - 44,828 1,893,943
Accounts receivable 22,161 - - 2,500 24,661
Due from other governments 75,547 - - 170,788 246,335
Due from other funds 3,122,466 261,315 - 3,383,781
Prepaid expenditures 96,654 - - - 96,654
Assets held for resale 2,197,032 - - - 2,197,032
Total assets $ 18,375,399 $ 7,606,923 $ 3,195,250 $ 2,764,832 $ 31,942,404

LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
LIABILITIES
Accounts payable $ 488,033 $ 488,990 $ 2,360,823 $ 45,700 $ 3,383,546
Retainage payable - 199,477 834,427 - 1,033,904
Accrued liabilities 106,012 - - 120 106,132
Unearned revenue - occupational taxes 749,330 - - - 749,330
Due to other funds - - 3,383,781 - 3,383,781
Total liabilities 1,343,375 688,467 6,579,031 45,820 8,656,693
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - court fines 16,412 - - - 16,412
Unavailable revenue - rental income 5,534 - - - 5,534
Unavailable revenue - franchise taxes 8,412 - - - 8,412
Total deferred inflows of resources 30,358 - - - 30,358
FUND BALANCES
Fund balances
Nonspendable:
Prepaids 96,654 - - - 96,654
Permanent fund corpus - - - 5,000 5,000
Assets held for resale 2,197,032 - - - 2,197,032
Restricted for:
Capital projects - 6,918,456 - 1,514,180 8,432,636
Tourism - - - 839,531 839,531
Cemetery maintenance - - - 6,950 6,950
Assigned for purchases on order 1,104,366 - - - 1,104,366
Unassigned 13,603,614 - (3,383,781) 353,351 10,573,184
Total fund balances 17,001,666 6,918,456 (3,383,781) 2,719,012 23,255,353
Total liabilities, deferred inflows
of resources and fund balances $ 18,375,399 $ 7,606,923 $ 3,195,250 $ 2,764,832
Amounts reported for governmental activities in the statement of
net position are different because:
Capital assets used in governmental activities are not financial resources
and, therefore, are not reported in the funds. 55,110,923
Other long-term assets are not available to pay for current period
expenditures and, therefore, are deferred in the funds. 30,358
The net pension liability and related deferred outflows and inflows of
resources are not financial resources and, therefore, are not reported
in the governmental funds. (1,068,888)
Long-term liabilities are not due and payable in the current period and,
therefore, are not reported in the funds. (10,729,585)
Net position of governmental activities $ 66,598,161

The accompanying notes are an integral part of these financial statements.

16
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Other Total
General SPLOST IV City-wide Capital Governmental Governmental
Fund Fund Projects Fund Funds Funds
Revenues
Taxes $ 6,172,837 $ - $ - $ 349,863 $ 6,522,700
Licenses and permits 819,533 - - - 819,533
Intergovernmental 5,549,661 1,274,500 - 1,955,958 8,780,119
Fines and forfeitures 26,498 - - - 26,498
Charges for services 85,649 - - - 85,649
Impact fees - - - 292,941 292,941
Contributions 278 - - - 278
Interest income 27,337 38,893 - 153 66,383
Other revenues 114,115 - - - 114,115
Total revenues 12,795,908 1,313,393 - 2,598,915 16,708,216
Expenditures
Current:
General government 4,075,046 - - - 4,075,046
Judicial 214,208 - - - 214,208
Public safety 232,493 - - - 232,493
Public works and parks 2,954,723 - - 9,392 2,964,115
Health and welfare - - 1,509,531 1,509,531
Housing and development 1,418,858 - - 218,424 1,637,282
Capital outlay:
General government - 174,915 20,263 4,750 199,928
Public works - 2,334,413 13,974 616,041 2,964,428
Culture and recreation - 6,212,416 7,582,768 - 13,795,184
Debt service:
Principal - - - 710,000 710,000
Interest - - - 493,848 493,848
Total expenditures 8,895,328 8,721,744 7,617,005 3,561,986 28,796,063

Excess (deficiency) of
revenues over (under)
expenditures 3,900,580 (7,408,351) (7,617,005) (963,071) (12,087,847)
Other financing sources (uses)
Proceeds from sale of assets 6,380 - - - 6,380
Transfers in - - 4,294,546 1,235,292 5,529,838
Transfers out (6,145,947) - - - (6,145,947)
Total other financing
sources (uses) (6,139,567) - 4,294,546 1,235,292 (609,729)
Net change in
fund balances (2,238,987) (7,408,351) (3,322,459) 272,221 (12,697,576)

Fund balances,
beginning of year 19,240,653 14,326,807 (61,322) 2,446,791 35,952,929

Fund balances,
end of year $ 17,001,666 $ 6,918,456 $ (3,383,781) $ 2,719,012 $ 23,255,353

The accompanying notes are an integral part of these financial statements.

17
CITY OF STOCKBRIDGE, GEORGIA

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balances - total governmental funds $ (12,697,576)

Governmental funds report capital outlays as expenditures. However, in the statement of activities, the
cost of those assets is allocated over their estimated useful lives and reported as depreciation expense.
This is the amount by which capital outlay exceeded depreciation expense in the current period. 15,605,674

Revenues in the statement of activities that do not provide current financial resources are not reported as
revenues in the funds. (176,465)

The issuance of long-term debt provides current financial resources to governmental funds, while the
repayment of the principal of long-term debt consumes the current financial resources of governmental
funds. Neither transaction, however, has any effect on net position. 710,000

Some expenses reported in the statement of activities do not require the use of current financial
resources and, therefore, are not reported as expenditures in governmental funds. (364,643)

Changes in net position - governmental activities $ 3,076,990

The accompanying notes are an integral part of these financial statements.

18
CITY OF STOCKBRIDGE, GEORGIA

GENERAL FUND
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Budget Variance With
Original Final Actual Final Budget
Revenues
Other taxes $ 5,572,554 $ 5,572,554 $ 6,172,837 $ 600,283
Licenses and permits 851,498 851,498 819,533 (31,965)
Intergovernmental 4,503,990 4,503,990 5,549,661 1,045,671
Fines and forfeitures 69,007 69,007 26,498 (42,509)
Charges for services 160,141 160,141 85,649 (74,492)
Contributions 17,682 17,682 278 (17,404)
Interest income 2,494 2,494 27,337 24,843
Other revenues 195,904 195,904 114,115 (81,789)
Total revenues 11,373,270 11,373,270 12,795,908 1,422,638
Expenditures
Current
General government:
Mayor and council 375,661 375,661 268,842 106,819
Executive 513,777 512,577 400,259 112,318
City manager 641,683 641,683 578,672 63,011
Financial administration 1,364,390 1,365,590 1,113,443 252,147
Business services 205,244 205,244 167,075 38,169
Data processing 296,012 456,199 456,199 -
Building and plant 798,672 813,477 737,241 76,236
Human resources 475,126 475,126 353,315 121,811
Total general government 4,670,565 4,845,557 4,075,046 770,511
Judicial:
Municipal court 233,990 233,990 214,208 19,782
Public safety:
Police administration 350,000 350,000 232,493 117,507
Public works:
Public works 2,537,528 3,445,484 2,771,674 673,810
Parks 304,100 304,100 183,049 121,051
Total public works 2,841,628 3,749,584 2,954,723 794,861
Housing and development:
Code enforcement 163,704 163,704 149,459 14,245
Main street 219,906 219,906 194,184 25,722
Planning and zoning 713,763 713,763 325,357 388,406
Permitting development 675,627 675,627 674,036 1,591
City events 310,500 310,500 75,822 234,678
Total housing and development 2,083,500 2,083,500 1,418,858 664,642
Total expenditures 10,179,683 11,262,631 8,895,328 2,367,303
Excess of revenues over
expenditures 1,193,587 110,639 3,900,580 3,789,941
Other financing sources (uses)
Proceeds from sale of assets 44,841 44,841 6,380 (38,461)
Transfers in 35,178 35,178 - (35,178)
Transfers out (1,415,082) (1,415,082) (6,145,947) (4,730,865)
Total other financing sources (1,335,063) (1,335,063) (6,139,567) (4,804,504)
Net change in fund balances (141,476) (1,224,424) (2,238,987) (1,014,563)
Fund balances, beginning of year 19,240,653 19,240,653 19,240,653 -
Fund balances, end of year $ 19,099,177 $ 18,016,229 $ 17,001,666 $ (1,014,563)

The accompanying notes are an integral part of these financial statements.

19
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF NET POSITION
PROPRIETARY FUNDS
DECEMBER 31, 2020

Other
Water and Solid Waste Enterprise
Sewer Fund Fund Funds Totals
ASSETS
CURRENT ASSETS
Cash and cash equivalents $ 3,596,950 $ 2,834,815 $ 922,670 $ 7,354,435
Investments 58,000 - - 58,000
Accounts receivable, net of allowances 496,885 77,727 206,663 781,275
Due from other governments 20,862 10,679 11,982 43,523
Inventories 119,939 - - 119,939
Prepaid expenses 80,352 744 2,298 83,394
Total current assets 4,372,988 2,923,965 1,143,613 8,440,566
NON-CURRENT ASSETS
Capital assets:
Capital assets, non-depreciable 5,938,897 - 679,207 6,618,104
Capital assets, depreciable, net
of accumulated depreciation 14,508,294 98,277 3,524,533 18,131,104
Total capital assets 20,447,191 98,277 4,203,740 24,749,208

Total non-current assets 20,447,191 98,277 4,203,740 24,749,208

Total assets 24,820,179 3,022,242 5,347,353 33,189,774
DEFERRED OUTFLOWS OF RESOURCES
Pension 324,467 35,070 206,078 565,615
Total deferred outflows of resources 324,467 35,070 206,078 565,615
LIABILITIES
CURRENT LIABILITIES
Accounts payable 328,260 127,197 58,829 514,286
Retainage payable 167,150 - - 167,150
Accrued liabilities 13,966 619 7,278 21,863
Unearned revenue - 1,655,484 - 1,655,484
Notes payable, current portion 92,090 - - 92,090
Compensated absences due within one year 10,950 559 8,197 19,706
Customer deposits 121,620 - 2,200 123,820
Accrued interest 2,920 - - 2,920
Total current liabilities 736,956 1,783,859 76,504 2,597,319
NON-CURRENT LIABILITIES
Compensated absences due in more
than one year 43,798 2,234 32,787 78,819
Net pension liability 561,609 60,701 356,694 979,004
Notes payable, long-term portion 1,121,559 - - 1,121,559
Total non-current liabilities 1,726,966 62,935 389,481 2,179,382
Total liabilities 2,463,922 1,846,794 465,985 4,776,701
DEFERRED INFLOWS OF RESOURCES
Pension 50,221 5,428 31,897 87,546
Total deferred outflows of resources 50,221 5,428 31,897 87,546
NET POSITION
Net investment in capital assets 19,066,392 98,277 4,203,740 23,368,409
Unrestricted 3,564,111 1,106,813 851,809 5,522,733
Total net position $ 22,630,503 $ 1,205,090 $ 5,055,549 $ 28,891,142

The accompanying notes are an integral part of these financial statements.

20
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Other
Water and Solid Waste Enterprise
Sewer Fund Fund Funds Totals
OPERATING REVENUES
Charges for services:
Water sales $ 2,272,394 $ - $ - $ 2,272,394
Sewer sales 2,065,554 - - 2,065,554
Stormwater fees - - 1,024,877 1,024,877
Sanitation charges - 1,148,117 - 1,148,117
Rentals - 83,340 27,936 111,276
Other fees and charges 50,154 - - 50,154
Total operating revenues 4,388,102 1,231,457 1,052,813 6,672,372

OPERATING EXPENSES
Personal services and
employee benefits 1,573,763 92,176 841,911 2,507,850
Contracted services 592,557 1,463,910 119,984 2,176,451
Supplies 1,122,268 6,323 49,726 1,178,317
Repairs and maintenance 212,951 - 61,979 274,930
Bad debt expense 43,766 - - 43,766
Depreciation 796,068 15,053 182,814 993,935
Total operating expenses 4,341,373 1,577,462 1,256,414 7,175,249

Operating income (loss) 46,729 (346,005) (203,601) (502,877)

NON-OPERATING REVENUE (EXPENSE)
Intergovernmental revenue 94,275 - - 94,275
Interest expense (18,373) - - (18,373)
Total non-operating
revenues, net 75,902 - - 75,902

Income (loss) before capital
contributions and transfers 122,631 (346,005) (203,601) (426,975)

CAPITAL CONTRIBUTIONS 333,343 - - 333,343

TRANSFERS IN - - 616,109 616,109

Change in net position 455,974 (346,005) 412,508 522,477

NET POSITION, beginning of year 22,174,529 1,551,095 4,643,041 28,368,665

NET POSITION, end of year $ 22,630,503 $ 1,205,090 $ 5,055,549 $ 28,891,142

The accompanying notes are an integral part of these financial statements.

21
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Other
Water and Solid Waste Enterprise
Sewer Fund Fund Funds Totals
CASH FLOWS FROM
OPERATING ACTIVITIES
Receipts from customers $ 4,319,995 $ 1,729,951 $ 976,020 $ 7,025,966
Payments to suppliers and
service providers (1,912,388) (1,456,463) (252,107) (3,620,958)
Payments to employees (1,551,429) (91,863) (808,488) (2,451,780)

Net cash provided by (used in)
operating activities 856,178 181,625 (84,575) 953,228

CASH FLOWS FROM NON-CAPITAL
FINANCING ACTIVITIES
Transfers from other funds - - 616,109 616,109

Net cash provided by
non-capital financing activities - - 616,109 616,109

CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Purchase of property and
equipment (1,663,682) (98,493) (137,534) (1,899,709)
Principal payments on notes payable (45,021) - - (45,021)
Interest paid (18,600) - - (18,600)
Intergovernmental revenue 94,275 - - 94,275

Net cash used in
capital and related financing
activities (1,633,028) (98,493) (137,534) (1,869,055)

Increase (decrease) in cash and cash equivalents (776,850) 83,132 394,000 (299,718)

Cash and cash equivalents:

Beginning of year 4,373,800 2,751,683 528,670 7,654,153

End of year $ 3,596,950 $ 2,834,815 $ 922,670 $ 7,354,435

(Continued)

22
CITY OF STOCKBRIDGE, GEORGIA

STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Other
Water and Solid Waste Enterprise
Sewer Fund Fund Funds Totals

RECONCILIATION OF OPERATING
INCOME (LOSS) TO NET CASH
PROVIDED BY (USED IN)
OPERATING ACTIVITIES
Operating income (loss) $ 46,729 $ (346,005) $ (203,601) $ (502,877)
Adjustments to reconcile operating
income (loss) to net cash provided
by (used in) operating activities:
Depreciation 796,068 15,053 182,814 993,935
(Increase) in accounts receivable (65,466) (19,566) (39,777) (124,809)
Decrease in inventories 1,692 - - 1,692
(Increase) in due from other governments (6,141) (4,720) (9,080) (19,941)
(Increase) in deferred
outflows of resources - pension (187,280) (20,242) (131,939) (339,461)
(Decrease) increase in customer deposits 3,500 - (37,800) (34,300)
(Increase) decrease in prepaid expenses (19,930) - 318 (19,612)
Increase (decrease) in accrued liabilities 10,698 (945) (80) 9,673
Increase in accounts payable 176,677 13,770 4,901 195,348
(Decrease) in retainage payable (99,285) - (15,773) (115,058)
Increase in unearned revenue - 522,780 - 522,780
(Decrease) in deferred inflows
of resources - pension (22,384) (2,419) (7,340) (32,143)
Increase in net pension liability 221,300 23,919 172,782 418,001

Net cash provided by (used in)
operating activities $ 856,178 $ 181,625 $ (84,575) $ 953,228

NON-CASH CAPITAL AND RELATED
FINANCING ACTIVITIES
Contributions of capital assets $ 333,343 $ - $ - $ 333,343

The accompanying notes are an integral part of these financial statements.

23
CITY OF STOCKBRIDGE, GEORGIA

NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2020

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of the City of Stockbridge, Georgia (the “City”) have been prepared in
conformity with accounting principles generally accepted in the United States of America (“GAAP”) as
applied to governments. The Governmental Accounting Standards Board (“GASB”) is the accepted
standard-setting body for establishing governmental accounting and financial reporting principles.
The more significant of the City's accounting policies are described below.

A. Reporting Entity

The City was incorporated in 1920 and is located in the northern part of Henry County about 18 miles
south of Atlanta. The City provides a full range of services to approximately 26,000 residents. These
services are provided in whole by the City or through contractual agreements with Henry County.
These services include police services, community development, highways and streets, water and
sewer, sanitation, parks, public improvements, planning and zoning, and general administrative
services.

In 2013, the City adopted the provisions of GASB Statement No. 61, The Financial Reporting Entity:
Omnibus – an amendment to GASB Nos. 14 and 34, which defines the reporting entity for determining
which potential component units should be included in the primary government’s financial statements.
Inclusion is based on financial accountability or the fact that exclusion would make the financial
statements misleading or incomplete. The criteria for determining financial accountability includes
appointing a voting majority of an organization’s governing body and: 1) the ability of the City to
impose its will on that organization, or 2) the potential for the organization to provide specific financial
benefits or to impose specific financial burdens on the City. In addition to the above criteria, GASB 61
added that if the primary government is expected to repay substantially all of the component unit’s
debt, then the component unit should be blended.

Blended Component Units - Blended component units, although legally separate entities, are, in
substance, part of the government’s operations.

The City of Stockbridge Urban Redevelopment Agency (the “URA”) was created by the City’s elected
officials to provide for the issuance of bonds to finance the construction of the Town Center facilities
including City Hall. The City Council appoints the majority of the URA board members and the URA’s
debt is expected to be repaid almost entirely from the resources of the City. Although legally separate,
the URA is blended as a governmental fund into the primary government. Separate financial
statements for the URA are not issued.

24
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

B. Government-wide and Fund Financial Statements

The City of Stockbridge Downtown Development Authority (the “DDA”) exists to encourage growth
and redevelopment of the Stockbridge, Georgia central business district. The City Council appoints
the majority of the DDA board members and the DDA’s debt is expected to be repaid almost entirely
from the resources of the City. Although legally separate, the DDA is blended as a nonmajor
governmental fund into the primary government. Separate financial statements for the DDA are not
issued.

The government-wide financial statements (i.e., the statement of net position and the statement of
activities) report information on all of the non-fiduciary activities of the government. For the most part,
the effect of interfund activity has been removed from these statements. Governmental activities,
which normally are supported by taxes and intergovernmental revenues, are reported separately from
business-type activities, which rely to a significant extent on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of a given function
or segment are offset by program revenues. Direct expenses are those that are clearly identifiable
with a specific function or segment. Program revenues include: 1) charges to those who purchase,
use, or directly benefit from goods, services, or privileges provided by a given function or segment,
and 2) grants and contributions that are restricted to meeting the operational or capital requirements
of a particular function or segment. Taxes and other items not properly included among program
revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds and proprietary funds. Major
individual governmental funds and major individual enterprise funds are reported as separate columns
in the fund financial statements.

C. Measurement Focus, Basis of Accounting and Basis of Presentation

The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues
are recorded when earned and expenses are recorded when a liability is incurred, regardless of the
timing of the related cash flows. Property taxes are recognized as revenues in the year for which they
are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements
imposed by the provider have been met.

25
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

C. Measurement Focus, Basis of Accounting and Basis of Presentation
(Continued)

Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon
as they are both measurable and available. Revenues are considered to be available when they are
collectible within the current period. For this purpose, the City considers revenues to be available if
they are collected within 60 days of the end of the current fiscal period. Expenditures generally are
recorded when a liability is incurred, as under accrual accounting. However, debt service
expenditures, as well as expenditures related to compensated absences and claims and judgments,
are recorded only when payment is due.

Intergovernmental grants and investment income associated with the current fiscal period are all
considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal
period. All other revenue items are considered to be measurable and available only when cash is
received by the City.

Substantially all governmental fund revenues are accrued. In applying GASB No. 33 to grant
revenues, the provider recognizes liabilities and expenses and the recipient recognizes receivables
and revenues when the applicable eligibility requirements, including time requirements, are met.
Resources transmitted before the eligibility requirements are met are reported as advances by the
provider and unearned revenue by the recipient.

The format of the fund financial statements has been modified by GASB Statement No. 34. Major
individual governmental funds and major individual enterprise funds are reported as separate columns
in the fund financial statements. GASB Statement No. 34 also requires, as required supplementary
information, Management’s Discussion and Analysis (“MD&A”) which includes an analytical overview
of the City’s financial activity.

The City reports the following major governmental funds:

The General Fund is the City’s primary operating fund. It accounts for all financial resources of the
general government, except those required to be accounted for in another fund.

The Special Purpose Local Option Sales (“SPLOST”) IV Fund accounts for capital expenditures.
Funding is provided by special purpose sales taxes, which are collected by Henry County and remitted
to the City through an intergovernmental agreement.

The City-Wide Capital Projects Fund accounts for major capital projects that are paid out of the
General Fund.

26
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

C. Measurement Focus, Basis of Accounting and Basis of Presentation
(Continued)

The City reports the following major proprietary funds:

The Water and Sewer Fund accounts for the operation of the water and sewerage system including
all revenues from sources applicable to these operations and all expenses of the operation.

The Solid Waste Fund accounts for revenues generated from the charges for sanitation and recycling
services provided to the residential and commercial users of the City.

As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements. Exceptions to this general rule are charges between the City’s water and sewer
function and the other functions of the government. Elimination of these charges would distort the
direct costs reported for the various functions concerned.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods
in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues
of the enterprise funds are charges for goods and services provided. Operating expenses of the
enterprise funds include the cost of these goods and services, administrative expenses, and
depreciation on capital assets. All revenues and expenses not meeting this definition are reported as
non-operating revenues and expenses.

When both restricted and unrestricted resources are available for use, it is the City’s policy to use
restricted resources first, then unrestricted resources as they are needed.

D. Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure
of contingent assets and liabilities at the date of the financial statements, and the reported amounts
of revenues and expenses during the reporting period. Actual results could differ from those
estimates.

27
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

E. Cash and Investments

Cash includes amounts in demand deposits as well as short-term investments with a maturity date
within three months of the date acquired by the City. For purposes of the statement of cash flows, the
enterprise funds consider all highly liquid investments (including restricted assets) with a maturity date
of three months or less when purchased to be cash equivalents.

The City’s investments consist of certificates of deposit with a maturity date greater than three months
from the date of purchase. For reporting purposes, all investments are recorded at fair value.

State statutes authorize the City to invest in: obligations of the United States, the State of Georgia
and other political subdivisions of the State of Georgia, and other states; prime bankers’ acceptances;
repurchase agreements; and the Georgia Fund 1.

The City’s policy is to hold investments to maturity.

In applying GASB Statement No. 72, the City utilized the following methods and assumptions as of
December 31, 2020:

1. Fair value is based on quoted market prices as of the valuation date;
2. The investment portfolio did not hold investments in any of the following: a) items required to
be reported at amortized costs; b) items subject to involuntary participation in an external
pool; and c) items associated with a fund other than the fund to which the income is assigned.

F. Inventories

Inventories are valued at cost, which approximates market, using the first in/first out (“FIFO”) method.
The consumption method is used to account for inventories. Under the consumption method,
inventory items are recognized as expenditures when used.

G. Prepaid Expenditures/Expenses

Prepaid items are accounted for using the consumption method. A prepaid item is recognized when
a cash expenditure/expense is made for goods or services that were purchased for consumption, but
not consumed as of December 31, 2020.

28
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

H. Restricted Assets

Certain proceeds from the URA Fund’s debt issues are classified as restricted assets on the balance
sheet because they are maintained in separate bank accounts and their use is limited by applicable
debt covenants.

I. Deferred Outflows/Inflows

In addition to assets, the statement of net position will sometimes report a separate section for
deferred outflows of resources. This separate financial statement element represents a consumption
of net position that applies to a future period(s) and so will not be recognized as an outflow of
resources (expense/expenditure) until then. The City has four items that qualify for reporting in this
category. These four items relate to the City’s defined benefit pension plan. The pension assumption
changes, experience differences, investment differences, and the contributions made subsequent to
the measurement date are deferred and recognized as pension expense in future years.

In addition to liabilities, the statement of net position and/or the governmental funds balance sheet
will sometimes report a separate section for deferred inflows of resources. This separate financial
statement element represents an acquisition of fund balance/net position that applies to a future
period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City
has three items that qualify for reporting in this category. The first item, unavailable revenue, arises
only under the modified accrual basis of accounting, and is reported only in the governmental funds
balance sheet. The governmental funds report unavailable revenue for court fines, rental income,
and franchise taxes levied, and these amounts are deferred and will be recognized as an inflow of
resources in the period in which the amounts become available. The other two items relate to the
City’s defined benefit pension plan and are reported in the government-wide statement of net position.
The pension experience differences and pension investment earnings difference represent future
acquisitions of net position and, accordingly, are reported as deferred inflows of resources.

J. Pensions

For purposes of measuring the net pension liability, deferred outflows of resources and deferred
inflows of resources related to pensions, and pension expense, information about the fiduciary net
position of the City of Stockbridge Retirement Plan (the “Plan”) and additions to/deductions from the
Plan's fiduciary net position have been determined on the same basis as they are reported by the
Plan. For this purpose, benefit payments (including refunds of employee contributions) are recognized
when due and payable in accordance with the benefit terms. Investments are reported at fair value.

29
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

K. Capital Assets

General capital assets are capital assets which are associated with and generally arise from
governmental activities. They generally result from expenditures in governmental funds. General
capital assets are reported in the governmental activities column of the government-wide statement
of net position but are not reported in the fund financial statements. Capital assets utilized by the
proprietary funds are reported both in the business-type activities column of the government-wide
statement of net position and in respective funds.

Capital assets purchased or acquired with an original cost of $5,000 or more are reported at historical
cost or estimated historical cost. Contributed assets are reported at acquisition value. Additions,
improvements and other capital outlays that significantly extend the useful life of an asset are
capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. Interest
incurred during the construction phase of capital assets of business-type activities is included as part
of the capitalized value of assets constructed. Depreciation on all assets is provided on the straight-
line basis over the following estimated useful lives:

Asset Years
Building and improvements 30 – 50
Improvements other than buildings 25 – 50
Furniture and fixtures 10 – 20
Vehicles 5 – 10
Machinery and equipment 5 – 10
Infrastructure 40 – 50

The City only reports infrastructure assets purchased subsequent to December 31, 2003.

L. Compensated Absences

In 2017, the City switched from using a Paid Time Off (“PTO”) system to a compensated absences
system. Under the compensated absences system, the City accrues accumulated unpaid vacation
and sick benefits. Annual leave will be paid to employees upon separation from service when earned
(or estimated to be earned) by the employee. The non-current portion (the amount estimated to be
used in subsequent fiscal years) for governmental funds is maintained separately and represents a
reconciling item between the fund and government-wide presentations. In accordance with the
provisions of GASB Statement No. 16, Accounting for Compensated Absences, no liability is recorded
for non-vesting accumulating rights to receive sick pay benefits.

30
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

M. Accrued Liabilities and Long-Term Obligations

All payables, accrued liabilities, and long-term obligations are reported in the government-wide
financial statements. All payables, accrued liabilities, and long-term obligations payable from
proprietary funds are reported on the proprietary fund financial statements.

In general, governmental fund payables and accrued liabilities that, once incurred, are paid in a timely
manner and in full from current financial resources are reported as obligations of the funds. However,
claims and judgments and compensated absences that will be paid from governmental funds are
reported as liabilities in the fund financial statements only to the extent that they are due for payment
during the current year. Long-term loans are recognized as a liability on the governmental fund
financial statements when due.

N. Interfund Activity

Interfund activity is reported as either loans, services provided, reimbursements or transfers. Loans
are reported as interfund receivables and payables as appropriate and are subject to elimination upon
consolidation. Services provided, deemed to be market or near market rates, are treated as revenues
and expenditures/expenses and are not eliminated in the process of consolidation. Reimbursements
are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost
as a reimbursement. All other interfund transactions are treated as transfers. Transfers between
governmental funds are netted as part of the reconciliation to the government-wide financial
statements. As a general rule, the effect of interfund activity has been eliminated from the
government-wide financial statements.

O. Budgets and Budgetary Accounting

The City adopts an annual budget for all of the City’s funds and is required by state law to adopt
annual budgets for the General Fund and all special revenue funds,(i.e., Hotel/Motel Tax Fund and
CARES ACT Fund). Public hearings are conducted to obtain taxpayer comments. The operating
budget includes proposed expenditures and the means of financing them. The budget is legally
enacted by the passage of an ordinance. Any revisions that alter the total expenditures of any
department must be approved by City Council. Formal budgetary integration is employed as a
management control device during the year.

Governmental fund type budgets are adopted on a basis consistent with GAAP at the legal level of
budgetary control which is the department level. Expenditures may not exceed the appropriations
within a fund. Budgets, as reported in the financial statements, are as amended in December 2020.
All annual appropriations lapse at year-end.

31
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

O. Budgets and Budgetary Accounting (Continued)

For the year ended December 31, 2020, none of the General Fund departments had actual
expenditures in excess of budgeted amounts.

P. Fund Equity

Fund equity at the governmental fund financial reporting level is classified as “fund balance”. Fund
equity for all other reporting is classified as “net position”.

Fund Balance – Generally, fund balance represents the difference between the assets and deferred
outflows, and liabilities and deferred inflows under the current financial resources measurement focus
of accounting. In the fund financial statements, governmental funds report fund balance
classifications that comprise a hierarchy based primarily on the extent to which the City is bound to
honor constraints on the specific purposes for which amounts in those funds can be spent. Fund
balances are classified as follows:

• Nonspendable – Fund balances are reported as nonspendable when amounts cannot be
spent because they are either: a) not in spendable form (i.e., items that are not expected to be
converted to cash), or b) legally or contractually required to be maintained intact.

• Restricted – Fund balances are reported as restricted when there are limitations imposed on
their use either through the enabling legislation adopted by the City or through external
restrictions imposed by creditors, grantors, or laws or regulations of other governments.

• Committed – Fund balances are reported as committed when they can be used only for
specific purposes pursuant to constraints imposed by formal action of the City Council. The
action to commit funds must occur prior to fiscal year-end, to report such commitments in the
balance sheet of the respective period, even though the amount may be determined
subsequent to fiscal year-end. Only the City Council may modify or remove the commitment.

• Assigned – Fund balances are reported as assigned when amounts are constrained by the
City’s intent to be used for specific purposes, but are neither restricted nor committed. Through
resolution, the City Council has authorized the Treasurer and his designee to assign fund
balances. Assignments may occur subsequent to fiscal year-end.

• Unassigned – Fund balances are reported as unassigned when the balances do not meet
any of the above criterion. The City reports positive unassigned fund balance only in the
General Fund. All funds may report negative unassigned fund balances.

32
NOTES TO FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

P. Fund Equity (Continued)

Fund Balance (Continued)

Flow Assumptions – When both restricted and unrestricted amounts of fund balance are available
for use for expenditures incurred, it is the City’s policy to use restricted amounts first and then
unrestricted amounts as they are needed. For unrestricted amounts of fund balance, it is the City’s
policy to use fund balance in the following order: 1) committed; 2) assigned; and 3) unassigned.

Net Position – Net position represents the difference between assets and deferred outflows, and
liabilities and deferred inflows in reporting which utilizes the economic resources measurement focus.
Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced
by the outstanding balances of any borrowing used (i.e., the amount that the City has spent) for the
acquisition, construction or improvement of those assets. Net position is reported as restricted when
there are limitations imposed on their use either through constitutional provisions or enabling
legislation or through external restrictions imposed by creditors, grantors, or laws or regulations of
other governments.

The City applies restricted resources first when an expense is incurred for purposes for which both
restricted and unrestricted net position is available.

NOTE 2. RECONCILIATION OF GOVERNMENT-WIDE FINANCIAL STATEMENTS AND
FUND FINANCIAL STATEMENTS

A. Explanation of Certain Differences between the Governmental Fund
Balance Sheet and the Government-wide Statement of Net Position

The governmental fund balance sheet includes a reconciliation between fund balance – total
governmental funds and net position – governmental activities as reported in the government-wide
statement of net position. One element of that reconciliation explains that “Long-term liabilities are
not due and payable in the current period and, therefore, are not reported in the funds.” The details
of this difference are as follows:

Accrued interest payable $ (198,956)
Compensated absences payable (170,629)
Bonds payable (10,360,000)
Net adjustment to reduce fund balance - total governmental funds
to arrive at net position - governmental activities $ (10,729,585)

33
NOTES TO FINANCIAL STATEMENTS

NOTE 2. RECONCILIATION OF GOVERNMENT-WIDE FINANCIAL STATEMENTS AND
FUND FINANCIAL STATEMENTS (CONTINUED)

B. Explanation of Certain Differences between the Governmental Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
and the Government-wide Statement of Activities

The governmental fund statement of revenues, expenditures and changes in fund balances includes
a reconciliation between net changes in fund balances – total governmental funds and changes in net
position of governmental activities as reported in the government-wide statement of activities. One
element of that reconciliation explains that “Governmental funds report capital outlays as
expenditures. However, in the statement of activities, the cost of those assets is allocated over their
useful lives and reported as depreciation expense.” The details of this difference are as follows:

Capital outlay $ 16,709,122
Depreciation expense (1,103,448)

Net adjustment to increase net changes in fund balance - total
governmental funds to arrive at changes in net position of
governmental activities $ 15,605,674

Another element of that reconciliation states that “Some expenses reported in the statement of
activities do not require the use of current financial resources and, therefore, are not reported as
expenditures in governmental funds.” The details of this difference are as follows:

Compensated absences $ (58,624)
Pension expense (319,647)
Accrued interest 13,628

Net adjustment to decrease net changes in fund balances - total
governmental funds to arrive at changes in net position of
governmental activities $ (364,643)

34
NOTES TO FINANCIAL STATEMENTS

NOTE 3. CASH AND INVESTMENTS

Credit Risk. State statutes authorize the City to invest in: obligations of the United States, the State
of Georgia and other political subdivisions of the State of Georgia, and other states; prime bankers'
acceptances; repurchase agreements; and Georgia Fund 1.

Interest Rate Risk. The City does not have a formal investment policy that limits investment
maturities as a means of managing its exposure to fair value losses arising from increasing interest
rates.

Custodial Credit Risk – Deposits. Custodial credit risk for deposits is the risk that, in the event of
the failure of a depository financial institution, a government will not be able to recover deposits or will
not be able to recover collateral securities that are in the possession of an outside party. State
statutes require all deposits and investments (other than federal or state government instruments) to
be collateralized by depository insurance, obligations of the U.S. government, or bonds of public
authorities, counties, or municipalities. As of December 31, 2020, all of the deposits for the City were
fully collateralized in accordance with the state statutes.

Fair Value Measurements. The City categorizes its fair value measurements within the fair value
hierarchy established by GAAP. The hierarchy is based on the valuation inputs used to measure the
fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level
2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs.
Georgia Fund 1 is an investment pool which does not meet the criteria of GASB Statement No. 79
and is thus valued at fair value in accordance with GASB Statement No. 31. As a result, the City
does not disclose the investment in Georgia Fund 1 within the fair value hierarchy. Additionally, the
City’s certificates of deposit are nonnegotiable and, therefore, are not subject to fair value hierarchy.

Investments. The City’s financial policies authorize investment in any securities approved by the
State of Georgia for local governments. Authorized investments include certificates of deposit,
repurchase agreements, direct and agency obligations of the United States, obligations of the State
of Georgia, pooled investment programs of the State of Georgia, and no-load mutual funds of direct
obligations of the United States.

At December 31, 2020, the City had the following investments:

Investment Maturities Fair Value
Certificate of Deposit August 19, 2024 $ 12,284
Certificate of Deposit June 29, 2021 58,000
$ 70,284

35
NOTES TO FINANCIAL STATEMENTS

NOTE 4. PROPERTY TAXES

Property taxes attach as an enforceable lien on property as of January 1. The City, when applicable,
obtains the services of Henry County to bill and collect the City’s property taxes. Henry County remits
taxes collected to the City on a bi-monthly basis. Property taxes are levied approximately October 1
of each year and are due 60 days after issuance. A local option sales tax is in force. Proceeds from
the tax are remitted to the City monthly and are utilized to give property tax owners tax relief. No
property taxes were levied for the year ended December 31, 2020. There were no property taxes
receivable as of December 31, 2020.

NOTE 5. RECEIVABLES

Receivables at December 31, 2020 for the City’s individual major funds and nonmajor funds in the
aggregate, including the applicable allowances for uncollectible accounts are as follows:

Governmental Funds

Nonmajor
Governmental
General Funds Total
Receivables:
Intergovernmental $ 75,547 $ - $ 246,335
Taxes 1,849,115 - 1,893,943
Accounts 38,946 - 41,446
Gross receivables 1,963,608 - 2,181,724
Less allowance for
uncollectibles (16,785) - (16,785)
Net total receivables $ 1,946,823 $ - $ 2,164,939

Proprietary Funds

Nonmajor
Water and Enterprise
Sewer Solid Waste Funds Total
Receivables:
Intergovernmental $ 20,862 $ 10,679 $ 11,982 $ 43,523
Accounts 551,874 77,727 206,663 836,264
Gross receivables 572,736 88,406 218,645 879,787
Less allowance for
uncollectibles (54,989) - - (54,989)
Net total receivables $ 517,747 $ 88,406 $ 218,645 $ 824,798

36
NOTES TO FINANCIAL STATEMENTS

NOTE 6. CAPITAL ASSETS

Capital asset activity for the fiscal year ended December 31, 2020, is as follows:

Beginning Ending
Balance Increases Decreases Balance

Governmental activities:

Capital assets, not being depreciated:
Land $ 11,733,317 $ - $ - $ 11,733,317
Construction in progress 2,781,100 16,488,525 - 19,269,625
Total 14,514,417 16,488,525 - 31,002,942

Capital assets, being depreciated:
Buildings and improvements 21,981,305 17,644 - 21,998,949
Improvements other than buildings 3,026,596 8,600 - 3,035,196
Infrastructure 8,317,631 - - 8,317,631
Machinery and equipment 1,708,633 10,311 - 1,718,944
Office equipment 1,238,557 184,042 - 1,422,599
Vehicles 1,600,775 - (20,800) 1,579,975
Furniture and fixtures 1,063,391 - - 1,063,391
Total 38,936,888 220,597 (20,800) 39,136,685

Less accumulated depreciation for:
Buildings and improvements (6,088,987) (527,735) - (6,616,722)
Improvements other than buildings (1,224,019) (156,163) - (1,380,182)
Infrastructure (2,128,865) (200,648) - (2,329,513)
Machinery and equipment (1,315,978) (67,331) - (1,383,309)
Office equipment (941,341) (45,030) - (986,371)
Vehicles (1,190,118) (103,237) 20,800 (1,272,555)
Furniture and fixtures (1,056,748) (3,304) - (1,060,052)
Total (13,946,056) (1,103,448) 20,800 (15,028,704)

Total assets, being depreciated, net 24,990,832 (882,851) - 24,107,981

Governmental activities capital
assets, net $ 39,505,249 $ 15,605,674 $ - $ 55,110,923

37
NOTES TO FINANCIAL STATEMENTS

NOTE 6. CAPITAL ASSETS (CONTINUED)

Beginning Ending
Balance Increases Decreases Transfers Balance

Business-type activities:

Capital assets, not being depreciated:
Land $ 445,603 $ - $ - $ - $ 445,603
Construction in progress 4,751,309 1,421,192 - - 6,172,501
Total 5,196,912 1,421,192 - - 6,618,104

Capital assets, being depreciated:
Buildings and improvements 12,686,666 199,728 - - 12,886,394
Improvements other than buildings 11,681,090 20,767 - - 11,701,857
Infrastructure 577,163 119,098 - - 696,261
Vehicles 1,802,663 110,274 (23,578) - 1,889,359
Furniture and fixtures 460,496 - - - 460,496
Machinery and equipment 4,705,755 361,993 - - 5,067,748
Total 31,913,833 811,860 (23,578) - 32,702,115

Less accumulated depreciation for:
Buildings and improvements (6,125,326) (334,959) - - (6,460,285)
Improvements other than buildings (3,922,514) (243,297) - - (4,165,811)
Infrastructure (110,024) (21,623) - - (131,647)
Vehicles (1,396,273) (151,684) 23,578 - (1,524,379)
Furniture and fixtures (398,802) (19,879) - - (418,681)
Machinery and equipment (1,647,715) (222,493) - - (1,870,208)
Total (13,600,654) (993,935) 23,578 - (14,571,011)

Total assets, being depreciated, net 18,313,179 (182,075) - - 18,131,104

Business-type activities capital
assets, net $ 23,510,091 $ 1,239,117 $ - $ - $ 24,749,208

38
NOTES TO FINANCIAL STATEMENTS

NOTE 6. CAPITAL ASSETS (CONTINUED)

Depreciation expense was charged to functions/programs of the City as follows:

Governmental activities:
General government $ 499,715
Judicial 51,896
Public safety 48,928
Public works 502,909
Total depreciation expense - governmental activities $ 1,103,448

Business-type activities:
Water and sewer $ 796,068
Solid waste 15,053
Stormwater 68,586
Conference center 91,963
Community center 22,265
Total depreciation expense - business-type activities $ 993,935

NOTE 7. LONG-TERM DEBT

Changes in Long-term Debt. The following is a summary of changes in long-term liabilities reported
in the government-wide financial statements for the year ended December 31, 2020:

Beginning Ending Due Within
Balance Additions Reductions Balance One Year
Governmental activities:
Urban Redevelopment
revenue bonds $ 11,070,000 $ - $ (710,000) $ 10,360,000 $ 745,000
Accrued compensated
absences 112,005 143,226 (84,602) 170,629 34,126
Net pension liability 924,730 1,441,628 (277,375) 2,088,983 -

Total governmental-type
activity long-term debt $ 12,106,735 $ 1,584,854 $ (1,071,977) $ 12,619,612 $ 779,126
Business-type activities:
GEFA notes payable $ 1,258,670 $ - $ (45,021) $ 1,213,649 $ 92,090
Accrued compensated
absences 65,400 84,609 (51,484) 98,525 19,706
Net pension liability 561,003 675,611 (257,610) 979,004 -

Total business-type
activity long-term debt $ 1,885,073 $ 760,220 $ (354,115) $ 2,291,178 $ 111,796

39
NOTES TO FINANCIAL STATEMENTS

NOTE 7. LONG-TERM DEBT (CONTINUED)

The City’s General Fund is typically used to liquidate all governmental activity long-term liabilities.
However, proceeds from any asset sales relative to the Urban Redevelopment project will be used to
liquidate the related revenue bond obligation.

The Water and Sewer Enterprise Fund is used to liquidate all of the business-type activity long-term
liabilities.

Urban Redevelopment Revenue Bonds. The City entered into an agreement with a financial
institution that provided for the issuance of revenue bonds for the purchase of land and construction
of structures and improvements for the New Town Center. Various bond issues were used by the City
during the purchase and construction phases. Some of the issues were nontaxable while others were
taxable issues. All of the remaining outstanding bonds are nontaxable. During the year ended
December 31, 2020, the City repaid various bond issues in the amount of $710,000. Amounts
outstanding at year-end of $10,360,000 reflect total drawdowns to date net of repayments, if any.

Urban Redevelopment Fund long-term liabilities outstanding at December 31, 2020, are as follows:

Series 2005 B Revenue bonds payable to Capital One Bank,
in the total amount of $7,330,000,
interest at 4.45%, matures 2/1/31. $ 4,395,000

Series 2006 A Revenue bonds payable to Capital One Bank,
in the total amount of $4,795,000, current
interest at 4.58%, matures 2/1/31. 2,905,000

Series 2006 C Revenue bonds payable to Capital One Bank,
in the total amount of $5,000,000, current
interest at 4.865%, matures 2/1/31. 3,060,000

Total $ 10,360,000

40
NOTES TO FINANCIAL STATEMENTS

NOTE 7. LONG-TERM DEBT (CONTINUED)

Annual debt service requirements to maturity for the revenue bonds that have closed are as follows:

Fiscal
Year Principal Interest Total

2021 $ 745,000 $ 460,337 $ 1,205,337
2022 780,000 425,213 1,205,213
2023 820,000 388,356 1,208,356
2024 855,000 353,765 1,208,765
2025 890,000 309,562 1,199,562
2026 – 2030 5,105,000 878,169 5,983,169
2031 1,165,000 26,859 1,191,859
Total $ 10,360,000 $ 2,842,261 $ 13,202,261

Water and Sewer Long-term Debt. The City issues revenue bonds and enters into construction
note agreements with the Georgia Environmental Finance Authority (“GEFA”) where in both types of
debt the government pledges income derived from the acquired or constructed assets to pay debt
service. Amounts outstanding at the end of the current fiscal year relate to a note issued in 2010 to
finance construction projects to improve the City’s water distribution facilities. The note was issued by
GEFA in the total amount of $1,911,900. During the year ended December 31, 2020, the City repaid
$45,021 of the note payable. Effective July 1, 2020 through December 31, 2020, GEFA deferred
principal and interest payments due to the COVID-19 pandemic. Amounts outstanding at year-end of
$1,213,649 reflect total drawdowns to date net of repayments, if any.

The annual requirement to pay GEFA’s note outstanding is as follows:

Fiscal
Year Principal Interest Total

2021 $ 92,090 $ 35,150 $ 127,240
2022 94,891 32,349 127,240
2023 97,777 29,463 127,240
2024 100,751 26,489 127,240
2025 103,816 23,424 127,240
2026 – 2030 568,409 67,792 636,201
2031 – 2032 155,915 3,136 159,051

Total $ 1,213,649 $ 217,803 $ 1,431,452

41
NOTES TO FINANCIAL STATEMENTS

NOTE 8. INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS

The composition of due to/from balances as of December 31, 2020, is as follows:

Receivable Fund Payable Fund Amount
General Fund City-wide Capital Projects Fund $ 3,122,466
SPLOST IV Fund City-wide Capital Projects Fund 261,315
$ 3,383,781

These balances resulted from the time lag between the dates that: 1) interfund goods and services
are provided or reimbursable expenditures occur, 2) transactions are recorded in the accounting
system, and 3) payments between funds are made. The amount due from the City-wide Capital
Projects Fund to the General Fund will be reimbursed with proceeds from the City of Stockbridge
Public Facilities Authority’s 2021 bonds issuance. The amount due from the City-wide Capital Projects
Fund to the SPLOST IV Fund is to reimburse the SPLOST IV Fund for eligible SPLOST IV project
expenditures.

Interfund transfers are as follows:

Transfers Out
General
Transfers In Fund

Nonmajor Governmental Funds $ 1,235,292
City-wide Capital Projects Fund 4,294,546
Nonmajor Enterprise Funds 616,109
Total $ 6,145,947

Transfers are used to: 1) move revenues from the fund that the statute or budget requires to collect
them to the fund that the statute or budget requires to expend them, and 2) use unrestricted revenues
collected in the General Fund to finance various programs accounted for in other funds in accordance
with budgetary authorizations.

42
NOTES TO FINANCIAL STATEMENTS

NOTE 9. JOINT VENTURE

Under Georgia law, the City, in conjunction with other cities and counties in the ten-county Atlanta
area, is a member of the Atlanta Regional Commission (“ARC”) and is required to pay annual dues
thereto. Membership in an ARC is required by the Official Code of Georgia Annotated (“O.C.G.A.”)
§50-8-34 which provides for the organizational structure of the ARC in Georgia. The ARC Board
membership includes the chief elected official of each county and municipality of the area. O.C.G.A.
§ 50-8-39.1 provides that the member governments are liable for any debts or obligations of a regional
commission. Henry County makes contributions on behalf of the City to the ARC. Separate financial
statements may be obtained from:

Atlanta Regional Commission
40 Courtland Street, NE
Atlanta, Georgia 30303

NOTE 10. DEFINED BENEFIT PENSION PLAN

Plan Description

The City’s pension plan is administered through the Georgia Municipal Employee Benefit System
(“GMEBS”), an agent multiple-employer pension plan administered by the Georgia Municipal
Association. The Plan provides retirement and disability benefits, annual cost of living adjustments,
and death benefits to plan members and beneficiaries. Benefits are provided by the Plan whereby
retirees receive between 1% and 1.75% multiplied by the average of the five highest years of regular
earnings multiplied by the total credited years of service. The City Council, in its role as the Plan
sponsor, has the governing authority to establish and amend from time to time, the benefits provided
and the contribution rates of the City and its employees. The Georgia Municipal Association issues
a publicly available financial report that includes financial statements and required supplementary
information for GMEBS. That report may be obtained at www.gmanet.com or by writing to Georgia
Municipal Association, Risk Management and Employee Benefit Services, 201 Pryor Street, NW,
Atlanta, Georgia 30303 or by calling (404) 688-0472.

43
NOTES TO FINANCIAL STATEMENTS

NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED)

Plan Membership

As of July 1, 2020, the date of the most recent actuarial valuation, there were 151 participants
consisting of the following:

Inactive plan members or beneficiaries currently receiving benefits 41
Inactive plan members entitled to but not receiving benefits 32
Active plan members 78
151

Contributions

The Plan is subject to minimum funding standards of the Georgia Public Retirement Systems
Standards law. The Board of Trustees of GMEBS has adopted a recommended actuarial funding
policy for the Plan which meets state minimum requirements and will accumulate sufficient funds to
provide the benefits under the Plan. The funding policy for the Plan, as adopted by the City Council,
is to contribute an amount equal to or greater than the actuarially recommended contribution rate.
This rate is based on the estimated amount necessary to finance the costs of benefits earned by plan
members during the year, with an additional amount to finance any unfunded accrued liability. The
City is required to contribute the difference between the actuarially determined rate and the
contribution rate of plan members, as determined by the City Council. For the year ended
December 31, 2020, the City's contribution rate was 12.8% of annual payroll. City contributions to
the Plan were $452,475 for the year ended December 31, 2020.

Net Pension Liability of the City

The City’s net pension liability was measured as of March 31, 2020. The total pension liability used
to calculate the net pension liability was determined by an actuarial valuation as of July 1, 2019 with
updated procedures performed by the actuary to roll forward to the total pension liability measured as
of March 31, 2020.

44
NOTES TO FINANCIAL STATEMENTS

NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED)

Actuarial Assumptions. The total pension liability in the July 1, 2020 actuarial valuation was
determined using the following actuarial assumptions, applied to all periods included in the
measurement:

Inflation 2.25%
Salary increases 2.25% – plus service based merit increases
Investment rate of return 7.375%

Mortality rates were based on the RP-2000 Combined Healthy Mortality Table with gender-distinct
rates, set forward two years for males and one year for females.

The actuarial assumptions used in the July 1, 2020 valuation were based on the results of an actuarial
experience study for the period January 1, 2015 – June 30, 2019.

The long-term expected rate of return on pension plan investments was determined using a building-
block method in which best-estimate ranges of expected future real rates of return (expected returns,
net of pension plan investment expense and inflation) are developed for each major asset class.
These ranges are combined to produce the long-term expected rate of return by weighting the
expected future real rates of return by the target asset allocation percentage and by adding expected
inflation. Best estimates of arithmetic real rates of return for each major asset class included in the
pension plan's target asset allocation as of March 31, 2020, are summarized in the following table:

Long-term
expected real
Asset Class Target Allocation rate of return*

Domestic equity 45 % 6.41 %
International equity 20 6.96
Real estate 10 4.76
Global fixed income 5 3.06
Domestic fixed income 20 1.96
Total 100 %

* Rates shown are net of the 2.25% assumed rate of inflation.

45
NOTES TO FINANCIAL STATEMENTS

NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED)

Discount Rate

The discount rate used to measure the total pension liability was 7.375%. The projection of cash flows
used to determine the discount rate assumed that plan member contributions will be made at the
current contribution rate and that City contributions will be made at rates equal to the difference
between actuarially determined contribution rates and the member rate. Based on those assumptions,
the pension plan's fiduciary net position was projected to be available to make all projected future
benefit payments of current plan members. Therefore, the long-term expected rate of return on
pension plan investments was applied to all of the projected benefit payments to determine the total
pension liability.

Changes in the Net Pension Liability of the City

The changes in the components of the net pension liability of the City for the year ended
December 31, 2020, were as follows:

Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability
(a) (b) (a) - (b)

Balances at December 31, 2019 $ 10,199,586 $ 8,713,853 $ 1,485,733
Changes for the year:
Service cost 333,901 - 333,901
Interest 770,863 - 770,863
Differences between expected and
actual experience 382,053 - 382,053
Assumption changes - - -
Contributions - employer - 454,251 (454,251)
Contributions - employee - - -
Net investment income - (609,481) 609,481
Benefit payments, including refunds
of employee contributions (510,620) (510,620) -
Administrative expense - (20,941) 20,941
Other (80,734) - (80,734)
Net changes 895,463 (686,791) 1,582,254
Balances at December 31, 2020 $ 11,095,049 $ 8,027,062 $ 3,067,987

The required schedule of changes in the City’s net pension liability and related ratios immediately
following the notes to the financial statements presents multi-year trend information about whether
the value of Plan assets is increasing or decreasing over time relative to the total pension liability.

46
NOTES TO FINANCIAL STATEMENTS

NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED)

Sensitivity of the Net Pension Liability to Changes in the Discount Rate

The following presents the net pension liability of the City, calculated using the discount rate of
7.375%, as well as what the City's net pension liability would be if it were calculated using a discount
rate that is 1-percentage-point lower (6.375%) or 1-percentage-point higher (8.375%) than the current
rate:

Current
1% Decrease Discount Rate 1% Increase
(6.375%) (7.375%) (8.375%)

City's net pension liability $ 4,456,253 $ 3,067,987 $ 1,903,211

Actuarial valuations involve estimates of the value of reported amounts and assumptions about the
probability of events far into the future, and actuarially determined amounts are subject to continual
revision as results are compared to past expectations and new estimates are made about the future.
Actuarial calculations reflect a long-term perspective. Calculations are based on the substantive plan
in effect as of March 31, 2020, and the current sharing pattern of costs between employer and
employee.

Pension Expense and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to Pensions

For the year ended December 31, 2020, the City recognized pension expense of $818,879. At
December 31, 2020, the City reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:

Deferred Deferred
Outflows of Inflows of
Resources Resources

Differences between expected and actual experience $ 380,898 $ 189,950
Changes in assumptions 58,272 84,399
Net difference between projected and actual earnings
on pension plan investments 993,987 -
City contributions subsequent to the measurement date 339,356 -
Total $ 1,772,513 $ 274,349

47
NOTES TO FINANCIAL STATEMENTS

NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED)

Pension Expense and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to Pensions (Continued)

City contributions subsequent to the measurement date of $339,356 are reported as deferred outflows
of resources and will be recognized as a reduction of the net pension liability in the year ending
December 31, 2021. Other amounts reported as deferred outflows of resources and deferred inflows
of resources related to pensions will be recognized in pension expense as follows:

Year ending December 31,
2021 $ 268,572
2022 315,680
2023 322,532
2024 252,024
Total $ 1,158,808

NOTE 11. RISK MANAGEMENT

The City is exposed to various risks of loss related to torts, theft of, damage to and destruction of
assets, errors and omissions, injuries to employees, and natural disasters. The City carries
commercial insurance in amounts deemed prudent by City management. Commercial insurance is
carried for coverage of property, errors and omissions, professional liability and injuries to employees.

There have been no significant reductions of insurance coverage from coverage in the prior year and
settlement amounts have not exceeded insurance coverage for the current year or the three prior
years.

NOTE 12. COMMITMENTS AND CONTINGENCIES

Amounts received or receivable from grant agencies are subject to audit and adjustments by grantor
agencies, principally the federal government. Any disallowed claims, including amounts already
collected, may constitute a liability of the applicable funds. The amount of any expenditures that may
be disallowed by the grantor cannot be determined at this time, although the government expects
such amounts, if any, to be immaterial.

In 2014, the citizens of Henry County voted to approve a special purpose local option sales tax to
help finance the acquisition and construction of major capital equipment and facilities. In relation to
this, the City entered into an intergovernmental agreement with Henry County and the other cities
inside the County whereby Henry County would issue revenue bonds to finance some of the SPLOST
projects in advance of the SPLOST tax collections. The City received $6,000,000 from Henry County
under this agreement in fiscal year 2015.

48
NOTES TO FINANCIAL STATEMENTS

NOTE 12. COMMITMENTS AND CONTINGENCIES (CONTINUED)

The revenue bonds are in the name of Henry County and are not a direct liability of the City. However,
under the terms of the intergovernmental agreement, Henry County will retain all of the first SPLOST
revenue collections for each year in amounts that will satisfy the annual debt service requirements.
The agreement also requires the City to pay its share of debt service requirements should the
SPLOST revenue collections not be sufficient to satisfy the debt service requirements under the bond
issue. Management believes the SPLOST revenue collections will be sufficient to satisfy all debt
service requirements under the bond ordinance.

NOTE 13. HOTEL/MOTEL TAX

The City levies an 8% hotel/motel tax in accordance with the provisions of O.C.G.A. § 48-13-51. In
order to comply with the expenditure requirements of this code section, the City remits 40% of the
monies from the first 5% collected under this provision to the Henry County Chamber of Commerce.
The Henry County Chamber of Commerce also receives 50% of the additional 3%. Total collections
for year ended December 31, 2020, were $349,863. The amount remitted to the Henry County
Chamber of Commerce totaled $150,229.

NOTE 14. LEASE AGREEMENTS

The City leases its solid waste transfer station to Lamar County Regional Solid Waste Management
Authority who subleases to Waste Management. The current lease extends until April 30, 2026. The
monthly rental charged by the City is $1.40 for each ton of waste received at the site through April 30,
2021, at which time the monthly rental will be adjusted by the Consumer Price Index (“CPI”) annually
through the termination of the agreement. For the year ended December 31, 2020, the City received
$83,340 in rental fees under the contract. The leased assets cost $36,116 and are reported net of
accumulated depreciation of $31,602 for a net carrying value of $4,514.

The City’s lease agreements, other than the agreement described above, are relatively minor
commitments whereby the City is leasing various pieces of office equipment.

NOTE 15. SUBSEQUENT EVENT – REVENUE BONDS

On March 23, 2021 the City of Stockbridge Public Facilities Authority issued revenue bonds – taxable
Series 2021A, Series 2021B, and taxable Series 2021C for the purpose of financing various
construction projects and other capital purchases. The taxable Series 2021A, Series 2021B, and the
taxable Series 2021C revenue bonds have an interest rate of 1.32%, 1.04%, and 2.53%, respectively.
Payments on the taxable Series 2021A and the Series 2021B revenue bonds begin on August 1,
2021 and continue through August 1, 2025. Payments on the taxable Series 2021C revenue bonds
begin on August 1, 2021 and continue through February 1, 2036.

49
REQUIRED SUPPLEMENTARY INFORMATION
CITY OF STOCKBRIDGE, GEORGIA

REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN THE CITY'S NET PENSION LIABILITY
AND RELATED RATIOS
FOR THE FISCAL YEAR ENDED DECEMBER 31,

2020 2019 2018 2017 2016 2015
Total pension liability
Service cost $ 333,901 $ 329,372 $ 322,052 $ 297,396 $ 247,214 $ 319,885
Interest on total pension liability 770,863 750,914 685,378 650,509 611,199 604,791
and actual experience 382,053 (312,679) 180,527 (11,712) 132,894 (372,914)
Changes of assumptions - - - - - 4,539
Changes in benefit terms - - - - - 3,871
Benefit payments, including
refunds of employee contributions (510,620) (501,679) (487,128) (485,418) (482,759) (472,198)
Other (80,734) - 145,682 - - -
Net change in total pension liability 895,463 265,928 846,511 450,775 508,548 87,974
Total pension liability - beginning 10,199,586 9,933,658 9,087,147 8,636,372 8,127,824 8,039,850
Total pension liability - ending (a) 11,095,049 10,199,586 9,933,658 9,087,147 8,636,372 8,127,824

Plan fiduciary net position
Contributions - employer $ 454,251 $ 411,823 $ 373,239 $ 334,499 $ 401,339 $ 397,450
Contributions - employee - -
Net investment income (609,481) 306,333 951,855 870,208 20,122 629,378
Benefit payments, including refunds
of employee contributions (510,620) (501,679) (487,128) (485,418) (482,759) (472,198)
Administrative expenses (20,941) (19,245) (18,215) (18,512) (13,276) (11,731)
Net change in Plan fiduciary
net position (686,791) 197,232 819,751 700,777 (74,574) 542,899
Plan fiduciary net position -
beginning 8,713,853 8,516,621 7,696,870 6,996,093 7,070,667 6,527,768
Plan fiduciary net position -
ending (b) 8,027,062 8,713,853 8,516,621 7,696,870 6,996,093 7,070,667

City's net pension liability (a) - (b) $ 3,067,987 $ 1,485,733 $ 1,417,037 $ 1,390,277 $ 1,640,279 $ 1,057,157

Plan fiduciary net position as a
percentage of the total pension
liability 72.3% 85.4% 85.7% 84.7% 81.0% 87.0%

Covered payroll $ 3,819,839 $ 2,956,753 $ 2,982,269 $ 2,839,086 $ 2,777,571 $ 2,297,038

City's net pension liability as a
percentage of covered payroll 80.32% 50.25% 47.52% 48.97% 59.05% 46.02%

Notes to the Schedule:
The schedule will present 10 years of information once it is accumulated.

50
CITY OF STOCKBRIDGE, GEORGIA

REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CITY CONTRIBUTIONS
FOR THE FISCAL YEAR ENDED DECEMBER 31,

2020 2019 2018 2017 2016 2015 2014

Actuarially determined
contribution $ 452,475 $ 454,363 $ 397,643 $ 365,104 $ 324,417 $ 427,020 $ 387,593
Contributions in relation to the
actuarially determined
contribution 452,475 454,363 397,643 365,104 324,417 427,020 387,593

Contribution deficiency
(excess) $ - $ - $ - $ - $ - $ - $ -

Covered payroll $ 3,544,664 $ 4,009,122 $ 3,401,666 $ 3,251,123 $ 3,141,666 $ 2,954,937 $ 2,765,158

Contributions as a percentage
of covered payroll 12.8% 11.3% 11.7% 11.2% 10.3% 14.5% 14.0%

Notes to the Schedule:
Valuation date July 1, 2020
Cost method Entry age normal and projected unit credit
Actuarial asset valuation method Sum of actuarial value at beginning of year and the cash flow during the year plus the assumed investment return, adjusted
by 10% of the amounts that the value exceeds or is less than the market value at the end of the year. The actuarial value is
adjusted, if necessary, to be within 20% of market value.

Assumed rate of return on
investments 7.375%
Projected salary increases 2.25% plus service based merit increases
Cost of living adjustments N/A
Amortization method Closed level dollar for remaining unfunded liability
Remaining amortization period Remaining amortization period varies for the bases,
with a net effective amortization period of 13 years.

The schedule will present 10 years of information once it is accumulated.

51
COMBINING AND INDIVIDUAL FUND
STATEMENTS AND SCHEDULES
NONMAJOR GOVERNMENTAL FUNDS

Special Revenue Fund

Hotel/Motel Tax Fund – This fund is used to account for hotel/motel taxes collected.

CARES Act Fund – This fund is used to account for grant revenue relating to the CARES Act revenues collected.

Permanent Fund

Burke Cemetery Fund – This fund is used to account for revenues earned from a trust set up for cemetery
improvements at Burke Cemetery.

Capital Projects Funds

State and Federal Grants Fund – This fund is used to account for the acquisition and construction of major capital
facilities which are financed with state and federal assistance.

SPLOST III Fund – This fund is used to account for capital expenditures. Funding is provided by special purpose
sales taxes, which are collected by the County and remitted to the City through an intergovernmental agreement.

Downtown Development Fund – This fund is used to account for the activities of the City’s blended component unit,
the Downtown Development Authority.

Urban Redevelopment Fund – This fund is used to account for the proceeds from the issuance of bonds to finance
the acquisition and construction of major capital facilities.

Impact Fee Fund – This fund is used to account for the proceeds from new development taxes used for capital
projects.
CITY OF STOCKBRIDGE, GEORGIA

COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
DECEMBER 31, 2020

Special Revenue Fund Permanent Fund
Hotel/Motel CARES Act Burke Cemetery State and Federal
Tax Fund Fund Fund Grants Fund

ASSETS

Cash and cash equivalents $ 824,281 $ 15,788 $ - $ 182,563
Investments - - 12,284 -
Taxes receivable 44,828 - - -
Accounts receivable - - - -
Due from other governments - - - 170,788

Total assets $ 869,109 $ 15,788 $ 12,284 $ 353,351

LIABILITIES AND
FUND BALANCES

Liabilities
Accounts payable $ 29,578 $ 15,788 $ 334 $ -
Accrued liabilities - - - -

Total liabilities 29,578 15,788 334 -

Fund Balances
Nonspendable:
Permanent fund corpus - - 5,000 -
Restricted:
Cemetery maintenance - - 6,950 -
Capital projects - - -
Tourism 839,531 - - -
Unassigned - - - 353,351
Total fund balances 839,531 - 11,950 353,351

Total liabilities and
fund balances $ 869,109 $ 15,788 $ 12,284 $ 353,351

52
Total
Capital Projects Funds Nonmajor
SPLOST III Downtown Urban Impact Fee Governmental
Fund Development Fund Redevelopment Fund Fund Funds

$ 1,168,165 $ 48,438 $ 2,256 $ 292,941 $ 2,534,432
- - - - 12,284
- - - - 44,828
- 2,500 - - 2,500
- - - - 170,788

$ 1,168,165 $ 50,938 $ 2,256 $ 292,941 $ 2,764,832

$ - $ - $ - $ - $ 45,700
- 120 - - 120

- 120 - - 45,820

- - - - 5,000

- - - - 6,950
1,168,165 50,818 2,256 292,941 1,514,180
- - - - 839,531
- - - - 353,351
1,168,165 50,818 2,256 292,941 2,719,012

$ 1,168,165 $ 50,938 $ 2,256 $ 292,941 $ 2,764,832

53
CITY OF STOCKBRIDGE, GEORGIA

COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Special Revenue Fund Permanent Fund
Hotel/Motel CARES Act Burke Cemetery State and Federal
Tax Fund Fund Fund Grants Fund

Revenues
Other taxes $ 349,863 $ - $ - $ -
Intergovernmental - 1,487,479 - 468,479
Impact fees - - - -
Interest income - - - -
Total revenues 349,863 1,487,479 - 468,479

Expenditures
Current:
Public works - - 9,392 -
Health and welfare - 1,509,531 -
Housing and development 202,243 - - -
Capital outlay:
General government - - - -
Public works - - - 302,574
Debt service: -
Principal - - - -
Interest - - - -
Total expenditures 202,243 1,509,531 9,392 302,574

Excess (deficiency) of revenues
over expenditures 147,620 (22,052) (9,392) 165,905

Other financing sources
Transfers in - 22,052 9,392 -
Total other financing sources - 22,052 9,392 -

Net change in fund balances 147,620 - - 165,905

Fund balances, beginning of year 691,911 - 11,950 187,446

Fund balances, end of year $ 839,531 $ - $ 11,950 $ 353,351

54
Total
Capital Projects Funds Nonmajor
SPLOST III Downtown Urban Impact Fee Governmental
Fund Development Fund Redevelopment Fund Fund Funds

$ - $ - $ - $ - $ 349,863
- - - - 1,955,958
- - - 292,941 292,941
153 - - - 153
153 - - 292,941 2,598,915

- - - - 9,392
- - - - 1,509,531
- 16,181 - - 218,424

4,750 - - - 4,750
313,467 - - - 616,041
- - 710,000 - 710,000
- - 493,848 - 493,848
318,217 16,181 1,203,848 - 3,561,986

(318,064) (16,181) (1,203,848) 292,941 (963,071)

- - 1,203,848 - 1,235,292
- - 1,203,848 - 1,235,292

(318,064) (16,181) - 292,941 272,221

1,486,229 66,999 2,256 - 2,446,791

$ 1,168,165 $ 50,818 $ 2,256 $ 292,941 $ 2,719,012

55
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - BUDGET AND ACTUAL
SPECIAL REVENUE FUND - HOTEL/MOTEL TAX FUND
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Hotel/Motel Tax Fund
Final Variance With
Budget Actual Final Budget
Revenues
Taxes $ 375,000 $ 349,863 $ (25,137)
Total revenues 375,000 349,863 (25,137)

Expenditures
Current:
Housing and development 335,000 202,243 132,757
Total expenditures 335,000 202,243 132,757

Net change in fund balances 40,000 147,620 107,620

Fund balances, beginning of year 691,911 691,911 -

Fund balances, end of year $ 731,911 $ 839,531 $ 107,620

56
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - BUDGET AND ACTUAL
SPECIAL REVENUE FUND - CARES ACT FUND
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

CARES ACT Fund
Final Variance With
Budget Actual Final Budget
Revenues
Intergovernmental $ - $ 1,487,479 $ 1,487,479
Total revenues - 1,487,479 1,487,479

Expenditures
Current:
Health and welfare - 1,509,531 (1,509,531)
Total expenditures - 1,509,531 (1,509,531)

(Deficiency) of revenues over
expenditures - (22,052) (22,052)

Other financing sources:
Transfers in - 22,052 22,052
Total other financing sources - 22,052 22,052

Net change in fund balances - - -

Fund balances, beginning of year - - -

Fund balances, end of year $ - $ - $ -

57
NONMAJOR ENTERPRISE FUNDS

Community Center Fund – This fund is used to account for activities of the Ted Strickland Community Center.

Stormwater Fund – This fund is used to account for revenues generated from the charges for stormwater services
provided to the citizens of the City.

Conference Center Fund – This fund is used to account for activities related to the Merle Manders Conference
Center.
CITY OF STOCKBRIDGE, GEORGIA

COMBINING STATEMENT OF NET POSITION
NONMAJOR ENTERPRISE FUNDS
DECEMBER 31, 2020

Community Conference
Center Stormwater Center
Fund Fund Fund Totals
ASSETS
CURRENT ASSETS
Cash and cash equivalents $ 81,669 $ 614,344 $ 226,657 $ 922,670
Accounts receivable - 206,663 - 206,663
Due from other governments - 11,982 - 11,982
Prepaid expenses 448 1,218 632 2,298

Total current assets 82,117 834,207 227,289 1,143,613

NON-CURRENT ASSETS
Capital assets, net of accumulated depreciation 567,620 1,370,756 2,265,364 4,203,740

Total non-current assets 567,620 1,370,756 2,265,364 4,203,740

Total assets 649,737 2,204,963 2,492,653 5,347,353

DEFERRED OUTFLOWS OF RESOURCES
Pensions - 121,855 84,223 206,078

Total deferred outflows of resources - 121,855 84,223 206,078

LIABILITIES
CURRENT LIABILITIES
Accounts payable 475 52,550 5,804 58,829
Accrued liabilities - 3,696 3,582 7,278
Customer deposits 200 - 2,000 2,200
Compensated absences due within one year - 4,524 3,673 8,197

Total current liabilities 675 60,770 15,059 76,504

NON-CURRENT LIABILITIES
Compensated absences due in more than one year - 18,095 14,692 32,787
Net pension liability - 210,915 145,779 356,694

Total non-current liabilities - 229,010 160,471 389,481

Total liabilities 675 289,780 175,530 465,985

DEFERRED INFLOWS OF RESOURCES
Pensions - 18,861 13,036 31,897

Total deferred inflows of resources - 18,861 13,036 31,897

NET POSITION
Investment in capital assets 567,620 1,370,756 2,265,364 4,203,740
Unrestricted 81,442 647,421 122,946 851,809

Total net position $ 649,062 $ 2,018,177 $ 2,388,310 $ 5,055,549

58
CITY OF STOCKBRIDGE, GEORGIA

COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND NET POSITION
NONMAJOR ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Community Conference
Center Stormwater Center
Fund Fund Fund Totals
OPERATING REVENUES
Charges for services:
Rentals $ 1,428 $ - $ 26,508 $ 27,936
Stormwater fees - 1,024,877 - 1,024,877
Total operating revenues 1,428 1,024,877 26,508 1,052,813

OPERATING EXPENSES
Personal services - 390,707 451,204 841,911
Contracted services 16,828 63,026 40,130 119,984
Supplies 5,022 12,720 31,984 49,726
Repairs and maintenance - 38,144 23,835 61,979
Depreciation 22,265 68,586 91,963 182,814
Total operating expenses 44,115 573,183 639,116 1,256,414

Operating income (loss) (42,687) 451,694 (612,608) (203,601)

Income (loss) before transfers (42,687) 451,694 (612,608) (203,601)

TRANSFERS IN - - 616,109 616,109

Change in net position (42,687) 451,694 3,501 412,508

NET POSITION, beginning of year 691,749 1,566,483 2,384,809 4,643,041

NET POSITION, end of year $ 649,062 $ 2,018,177 $ 2,388,310 $ 5,055,549

59
CITY OF STOCKBRIDGE, GEORGIA

COMBINING STATEMENT OF CASH FLOWS
NONMAJOR ENTERPRISE FUNDS
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Community Conference
Center Stormwater Center
Fund Fund Fund Totals
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ - $ 976,020 $ - $ 976,020
Payments to suppliers and service providers (30,116) (81,460) (140,531) (252,107)
Payments to employees - (383,480) (425,008) (808,488)

Net cash provided by (used in)
operating activities (30,116) 511,080 (565,539) (84,575)
CASH FLOWS FROM NON-CAPITAL
FINANCING ACTIVITIES
Transfers from other funds - - 616,109 616,109
Net cash provided by non-capital
financing activities - - 616,109 616,109
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Purchase of property and equipment - (119,098) (18,436) (137,534)
Net cash used in capital and related
financing activities - (119,098) (18,436) (137,534)
Increase (decrease) in cash and cash equivalents (30,116) 391,982 32,134 394,000
Cash and cash equivalents:
Beginning of year 111,785 222,362 194,523 528,670
End of year $ 81,669 $ 614,344 $ 226,657 $ 922,670

Reconciliation of operating income (loss) to net
cash provided by (used in) operating activities:

Operating income (loss) $ (42,687) $ 451,694 $ (612,608) $ (203,601)
Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:
Depreciation 22,265 68,586 91,963 182,814
Increase in accounts receivable - (39,777) - (39,777)
Increase in due from other governments - (9,080) - (9,080)
Increase in deferred outflows
of resources - pension - (70,483) (61,456) (131,939)
Decrease in customer deposits (7,980) - (29,820) (37,800)
(Increase) decrease in prepaid expenses (120) - 438 318
Increase (decrease) in accrued liabilities - 2,557 (2,637) (80)
Increase (decrease) in accounts payable (1,594) 48,203 (41,708) 4,901
Decrease in retainage payable - (15,773) - (15,773)
Increase (decrease) in deferred inflows of resources -
pension - (8,327) 987 (7,340)
Increase in net pension liability - 83,480 89,302 172,782
Net cash provided by (used in)
operating activities $ (30,116) $ 511,080 $ (565,539) $ (84,575)

60
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF EXPENDITURES OF
SPECIAL PURPOSE LOCAL OPTION SALES TAX PROCEEDS - SPLOST III
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Original Current Expenditures Estimated
Estimated Estimated Beginning of Current To Percent
Project Cost Cost Year Year Date Complete

Roads, bridges, sidewalks
and transportation facilities $ 3,060,000 $ 1,742,941 $ 1,742,941 $ - $ 1,742,941 100.00%

Public safety facilities and
equipment 2,000,000 2,551,386 2,551,386 - 2,551,386 100.00%

Public works facilities and
equipment 17,097,500 7,754,028 6,199,902 313,467 6,513,369 84.00%

Construction and renovation
of municipal buildings 10,700,000 6,358,696 6,353,946 4,750 6,358,696 100.00%

Totals $ 32,857,500 $ 18,407,051 $ 16,848,175 $ 318,217 $ 17,166,392 93.26%

61
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF EXPENDITURES OF
SPECIAL PURPOSE LOCAL OPTION SALES TAX PROCEEDS - SPLOST IV
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2020

Original Current Expenditures Estimated
Estimated Estimated Beginning of Current To Percent
Project Cost Cost Year Year Date Complete

Roads, bridges, sidewalks
and transportation facilities $ 1,500,000 $ 5,210,000 $ 2,115,878 $ 515,902 $ 2,631,780 50.51%

Public safety facilities and
equipment 4,180,000 131,817 131,817 - 131,817 100.00%

Public works facilities and
equipment 19,000,000 8,923,222 4,530,036 2,049,818 6,579,854 73.74%

Parks and recreation 2,000,000 9,006,275 1,257,942 6,156,024 7,413,966 82.32%

Totals $ 26,680,000 $ 23,271,314 $ 8,035,673 $ 8,721,744 $ 16,757,417 72.01%

62
STATISTICAL SECTION

This part of the City of Stockbridge, Georgia’s comprehensive annual financial report presents detailed information as
a context for understanding what the information in the financial statements, note disclosures, and required
supplementary information says about the City’s overall financial health.

Page

Financial Trends ............................................................................................................................................... 63 – 75
These schedules contain trend information to help the reader understand how the City’s financial
performance and well-being have changed over time.

Revenue Capacity ............................................................................................................................................. 76 – 78
These schedules contain information to help the reader assess the City’s most significant local
revenue source, sales taxes.

Debt Capacity .................................................................................................................................................... 79 – 85
These schedules present information to help the reader assess the affordability of the City’s
current levels of outstanding debt and the City’s ability to issue additional debt in the future.

Demographic and Economic Information................................................................................................... 86 and 87
These schedules offer demographic and economic indicators to help the reader understand the
environment within which the City’s financial activities take place.

Operating Information ...................................................................................................................................... 88 – 92
These schedules contain service and infrastructure data to help the reader understand how the
information in the City’s financial report relates to the services the City provides and the activities it
performs.

Sources: Unless otherwise noted, the information in these schedules is derived from the annual financial reports for
the relevant year.
CITY OF STOCKBRIDGE, GEORGIA

NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)

Fiscal Year
2011 2012 2013 2014
Governmental Activities
Net investment in capital assets $ 20,568,400 $ 21,525,515 $ 32,551,895 $ 30,884,452
Restricted 5,215,699 6,091,361 4,090,481 6,707,544
Unrestricted 9,896,589 10,899,219 6,138,430 7,423,318
Total governmental activities net position $ 35,680,688 $ 38,516,095 $ 42,780,806 $ 45,015,314

Business-Type Activities
Net investment in capital assets $ 16,812,443 $ 16,233,167 $ 14,173,806 $ 15,869,585
Restricted - - - -
Unrestricted 2,992,430 4,115,652 4,716,724 5,891,310
Total business-type activities net position $ 19,804,873 $ 20,348,819 $ 18,890,530 $ 21,760,895

Primary Government
Net investment in capital assets $ 37,380,843 $ 37,758,682 $ 46,725,701 $ 46,754,037
Restricted 5,215,699 6,091,361 4,090,481 6,707,544
Unrestricted 12,889,019 15,014,871 10,855,154 13,314,628
Total primary government net position $ 55,485,561 $ 58,864,914 $ 61,671,336 $ 66,776,209

63
Fiscal Year
2015 2016 2017 2018 2019 2020

$ 29,316,744 $ 24,706,392 $ 25,476,622 $ 26,862,664 $ 28,435,249 $ 43,717,019
14,922,842 16,757,135 15,313,394 16,603,867 16,772,774 9,284,117
7,770,791 14,920,345 17,534,743 17,496,942 18,313,148 13,597,025
$ 52,010,377 $ 56,383,872 $ 58,324,759 $ 60,963,473 $ 63,521,171 $ 66,598,161

$ 16,460,917 $ 16,337,920 $ 18,655,646 $ 18,698,180 $ 22,251,421 $ 23,368,409
6,533,628 7,495,232 7,231,099 7,462,589 6,117,244 5,522,733
$ 22,994,545 $ 23,833,152 $ 25,886,745 $ 26,160,769 $ 28,368,665 $ 28,891,142

$ 45,777,661 $ 41,044,312 $ 44,132,268 $ 45,560,844 $ 50,686,670 $ 67,085,428
14,922,842 16,757,135 15,313,394 16,603,867 16,772,774 9,284,117
14,304,419 22,415,577 24,765,842 24,959,531 24,430,392 19,119,758
$ 75,004,922 $ 80,217,024 $ 84,211,504 $ 87,124,242 $ 91,889,836 $ 95,489,303

64
CITY OF STOCKBRIDGE, GEORGIA

CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)

Fiscal Year
2011 2012 2013 2014
Expenses
Governmental activities:
General government $ 3,685,693 $ 3,155,588 $ 5,936,424 $ 3,561,543
Judicial (1) 793,371 711,290 847,430 787,946
Public safety 638,889 738,576 811,804 744,104
Public works 2,196,017 2,202,773 360,679 2,844,049
Health and welfare - - - -
Culture and recreation - 63,035 66,573 -
Housing and development 130,855 214,411 191,209 203,265
Interest on long-term debt 734,837 704,873 681,001 656,137
Total governmental activities expenses 8,179,662 7,790,546 8,895,120 8,797,044

Business-type activities:
Water and sewer 2,637,874 2,607,609 3,560,527 2,884,646
Stormwater 402,250 287,346 434,772 349,691
Solid waste 927,975 804,642 874,678 728,744
Conference center 494,312 366,119 347,392 331,099
Community center 120,702 125,847 95,972 28,849
Total business-type activities 4,583,113 4,191,563 5,313,341 4,323,029
Total primary government $ 12,762,775 $ 11,982,109 $ 14,208,461 $ 13,120,073

Program Revenues
Governmental activities:
Charges for services:
General government $ 291,440 $ 372,647 $ 345,093 $ 450,308
Judicial - 1,005,117 1,184,636 1,179,667
Public safety 1,473,453 - - -
Public works - - - -
Culture and recreation - - - -
Housing and development - - - -
Operating grants and contributions 690,000 - - -
Capital grants and contributions 2,557,612 2,193,557 3,171,384 3,886,677
Total governmental activities
program revenues 5,012,505 3,571,321 4,701,113 5,516,652

Business-type activities:
Charges for services:
Water and sewer 2,764,241 2,776,146 2,835,775 2,938,884
Stormwater 703,228 494,874 495,025 493,402
Solid waste 1,151,748 1,155,246 1,145,486 1,167,463
Conference center 156,008 124,258 170,707 194,518
Community center 34,964 38,828 43,438 34,661
Capital grants and contributions - - - -
Total business-type activities
program revenues 4,810,189 4,589,352 4,690,431 4,828,928
Total primary government
program revenues $ 9,822,694 $ 8,160,673 $ 9,391,544 $ 10,345,580

65
Fiscal Year
2015 2016 2017 2018 2019 2020

$ 3,366,285 $ 3,496,445 $ 3,397,192 $ 4,192,501 $ 3,901,360 $ 4,448,902
665,664 447,338 172,218 - 187,427 276,608
848,136 177,125 436,880 198,810 266,742 292,705
2,829,741 2,058,092 2,608,574 4,768,839 5,915,846 4,191,206
- - - - - 1,509,531
10,577 - - - - -
1,267,243 739,159 1,037,910 1,480,341 1,878,636 1,639,480
629,911 602,535 573,861 544,013 512,812 480,220
9,617,557 7,520,694 8,226,635 11,184,504 12,662,823 12,838,652

3,158,357 3,090,427 3,429,805 3,515,666 3,784,323 4,359,746
212,729 389,999 599,575 620,265 478,698 573,183
719,355 1,024,671 1,270,720 1,417,032 1,464,732 1,577,462
290,062 393,485 492,130 502,506 572,740 639,116
49,768 51,876 56,177 60,532 49,948 44,115
4,430,271 4,950,458 5,848,407 6,116,001 6,350,441 7,193,622
$ 14,047,828 $ 12,471,152 $ 14,075,042 $ 17,300,505 $ 19,013,264 $ 20,032,274

$ 347,970 $ 430,767 $ 440,347 $ 963,720 $ 1,098,764 $ 1,019,736
1,018,700 419,041 43,678 28,600 263,253 22,212
8,732,683 2,863,565 2,811,531 3,387,128 3,580,528 8,950,956

10,099,353 3,713,373 3,295,556 4,379,448 4,942,545 9,992,904

3,067,407 3,356,353 3,580,309 3,972,963 4,169,272 4,388,102
495,077 509,886 510,920 521,509 527,501 1,024,877
1,170,475 1,212,246 1,237,250 1,248,109 1,219,300 1,231,457
163,297 168,874 198,496 186,452 121,965 26,508
46,788 48,538 46,417 47,086 50,239 1,428
- - - - 2,139,259 427,618

4,943,044 5,295,897 5,573,392 5,976,119 8,227,536 7,099,990

$ 15,042,397 $ 9,009,270 $ 8,868,948 $ 10,355,567 $ 13,170,081 $ 17,092,894

(Continued)

66
CITY OF STOCKBRIDGE, GEORGIA

CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)

Fiscal Year
2011 2012 2013 2014
Net (expense)/revenue
Governmental activities $ (3,167,157) $ (4,219,225) $ (4,194,007) $ (3,280,392)
Business-type activities 227,076 397,789 (622,910) 505,899
Total primary government net expense $ (2,940,081) $ (3,821,436) $ (4,816,917) $ (2,774,493)

General Revenues and
Other Changes in Net Position
Governmental activities:
Taxes:
Property taxes $ - $ - $ 231,993 $ 271,113
Sales taxes 3,198,744 3,322,774 3,260,524 3,403,706
Franchise taxes 1,403,671 1,398,424 1,355,500 1,452,601
Alcoholic beverage taxes 587,497 603,903 621,381 663,251
Business and occupation taxes 512,690 582,833 617,617 472,466
Insurance premium taxes 1,202,436 1,277,188 1,322,407 1,419,779
Hotel/Motel taxes 96,100 64,431 87,052 92,580
Other taxes 38,017 51,048 74,168 84,437
Unrestricted investment earnings 132,640 84,720 49,919 17,715
Gain on sale of capital assets - 8,085 - -
Miscellaneous - - - -
Transfers (298,870) (204,668) 838,157 (2,362,748)
Total governmental activities 6,872,925 7,188,738 8,458,718 5,514,900

Business-type activities:
Unrestricted investment earnings 5,143 2,197 1,888 1,718
Gain on sale of capital assets - - 890 -
Transfers 298,870 204,668 (838,157) 2,362,748
Total business-type activities 304,013 206,865 (835,379) 2,364,466
Total primary government $ 7,176,938 $ 7,395,603 $ 7,623,339 $ 7,879,366

Change in Net Position
Governmental activities $ 3,705,768 $ 2,969,513 $ 4,264,711 $ 2,234,508
Business-type activities 531,089 604,654 (1,458,289) 2,870,365
Total primary government $ 4,236,857 $ 3,574,167 $ 2,806,422 $ 5,104,873

Note:
(1) The Judicial function was recorded in Public Safety for years prior to 2011.

67
Fiscal Year
2015 2016 2017 2018 2019 2020

$ 481,796 $ (3,807,321) $ (4,931,079) $ (6,805,056) $ (7,720,278) $ (2,845,748)
512,773 345,439 (275,015) (139,882) 1,877,095 (93,632)
994,569 $ (3,461,882) $ (5,206,094) $ (6,944,938) $ (5,843,183) $ (2,939,380)

$ 226,911 $ 124,284 $ 126,814 $ 221,334 $ 352,331 $ 544,338
3,597,732 3,785,414 3,887,722 4,161,389 4,474,981 -
1,546,828 1,480,642 1,419,291 1,497,519 1,559,754 1,599,506
704,298 711,402 726,445 747,612 760,087 842,612
564,290 601,511 661,371 815,350 827,926 959,288
1,516,512 1,642,740 1,751,247 1,888,635 2,012,698 2,122,713
130,588 222,993 445,240 454,239 472,110 349,863
120,925 103,613 180,437 68,837 136,456 93,190
4,322 1,381 2,007 2,761 12,434 27,337
(1,123,522) (493,164) (2,328,608) (413,906) (330,801) (616,109)
7,288,884 8,180,816 6,871,966 9,443,770 10,277,976 5,922,738

334 4 - - - -
42,791 - - - - -
1,123,522 493,164 2,328,608 413,906 330,801 616,109
1,166,647 493,168 2,328,608 413,906 330,801 616,109
$ 8,455,531 $ 8,673,984 $ 9,200,574 $ 9,857,676 $ 10,608,777 $ 6,538,847

$ 7,770,680 $ 4,373,495 $ 1,940,887 $ 2,638,714 $ 2,557,698 $ 3,076,990
1,679,420 838,607 2,053,593 274,024 2,207,896 522,477
$ 9,450,100 $ 5,212,102 $ 3,994,480 $ 2,912,738 $ 4,765,594 $ 3,599,467

68
CITY OF STOCKBRIDGE, GEORGIA

GOVERNMENTAL ACTIVITIES TAX REVENUES BY SOURCE
LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)

Alcoholic Business and Insurance
Fiscal Property Sales Franchise Beverage Occupation Premium
Year Tax Tax Tax Tax Tax Tax

2011 $ - 3,198,744 1,403,671 587,497 512,690 1,202,436
2012 - 3,322,774 1,398,424 603,903 582,833 1,277,188
2013 231,993 3,260,524 1,355,500 621,381 617,617 1,322,407
2014 271,113 3,403,706 1,452,601 663,251 472,466 1,419,779
2015 226,911 3,597,732 1,546,828 704,298 564,290 1,516,512
2016 124,284 3,785,414 1,480,642 711,402 601,511 1,642,740
2017 126,814 3,887,722 1,419,291 726,445 661,371 1,751,247
2018 221,334 4,161,389 1,497,519 747,612 815,350 1,888,635
2019 352,331 4,474,981 1,559,754 760,087 827,926 2,012,698
2020 544,338 0 1,599,506 842,612 959,288 2,122,713

Note: Sales and Use Tax revenues along with most other tax revenue sources have increased due to the significant growth in both
population and commercial businesses.

69
Other
Taxes Total

$ 134,117 7,039,155
115,479 7,300,601
161,220 7,570,642
177,017 7,859,933
251,513 8,408,084
326,606 8,672,599
625,677 9,198,567
523,076 9,854,915
608,566 10,596,343
443,053 6,511,510

70
CITY OF STOCKBRIDGE, GEORGIA

FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)

Fiscal Year
2011 2012 2013 2014
General Fund
Reserved $ - $ - $ - $ -
Unreserved - - - -
Nonspendable 97,446 108,753 6,138,534 6,116,722
Restricted - 62,475 -
Assigned 1,408,219 2,738,528 142,654 113,588
Unassigned 8,306,801 8,199,749 4,486,260 6,166,220
Total General Fund $ 9,812,466 $ 11,047,030 $ 10,829,923 $ 12,396,530

All Other Governmental Funds
Reserved $ - $ - $ - $ -
Unreserved, reported in:
Special revenue funds - - - -
Capital project funds - - - -
Nonspendable 5,000 5,000 280,684 592,900
Restricted, reported in:
Special revenue funds - 39,428 40,220 68,238
Capital project funds - 6,040,284 3,975,827 6,627,115
Permanent fund - 6,649 6,959 7,191
Committed, reported in:
Special revenue funds 3,112 - - -
Capital project funds 5,201,241 - - -
Permanent fund 6,346 - - -
Assigned, reported in:
Capital project funds - - (4,879,042) (5,513,757)
Total all other governmental funds $ 5,215,699 $ 6,091,361 $ (575,352) $ 1,781,687

Note: Governmental Accounting Standards Board Statement No. 54 was adopted in 2011.

71
Fiscal Year
2015 2016 2017 2018 2019 2020

6,078,840 4,605,760 2,289,521 2,274,304 2,276,346 2,293,686
166,864 - - - - -
138,184 58,937 2,874 829,299 315,625 1,104,366
8,232,433 11,326,184 16,328,566 15,634,005 16,648,682 13,603,614
$ 14,616,321 $ 15,990,881 $ 18,620,961 $ 18,737,608 $ 19,240,653 $ 17,001,666

5,684 5,597 5,000 5,000 5,824 5,000

129,398 187,190 337,145 506,466 691,087 839,531
14,614,296 16,557,661 14,963,965 16,085,451 16,069,737 8,432,636
7,284 7,284 7,284 6,950 6,950 6,950

(5,765,237) - - (162,940) (61,322) (3,030,430)
$ 8,991,425 $ 16,757,732 $ 15,313,394 $ 16,440,927 $ 16,712,276 $ 6,253,687

72
CITY OF STOCKBRIDGE, GEORGIA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)

Fiscal Year
2011 2012 2013 2014
Revenues
Taxes $ 7,025,634 $ 7,305,739 $ 7,565,511 $ 7,860,843
Licenses and permits 189,267 197,922 246,441 174,297
Intergovernmental 2,596,932 2,318,009 2,899,752 3,861,031
Fines and forfeitures 1,020,491 974,404 1,131,672 1,210,910
Charges for services 503,570 1,014 4,391 1,187
Impact Fees - - - -
Contributions - - 125,000 -
Rental income - - - 21,226
Investment earnings 142,228 96,095 57,298 22,135
Miscellaneous 788,603 173,711 94,261 274,824
Total revenues 12,266,725 11,066,894 12,124,326 13,426,453

Expenditures
General government 2,688,145 2,638,257 3,190,031 2,929,787
Judicial 706,127 663,595 805,170 767,735
Public safety 585,912 671,902 745,644 671,715
Public works and parks 2,073,554 1,943,761 2,985,676 2,051,248
Health and welfare - - - -
Housing and development - 170,736 190,100 512,598
Urban redevelopment 99,243 10,682 - -
Code enforcement 68,554 - - -
Tourism and promotion 61,614 41,636 - -
Capital outlay 1,635,475 1,405,054 9,732,121 1,214,890
Debt service -
Principal 480,000 500,000 520,000 545,000
Interest 737,016 714,462 690,980 666,595
Total expenditures 9,135,640 8,760,085 18,859,722 9,359,568

Excess of revenues over (under) expenditures 3,131,085 2,306,809 (6,735,396) 4,066,885

Other financing sources (uses)
Proceeds from debt issues - - - -
Recognition of extinguishment of debt - - - -
Transfers (298,870) (204,668) (150,464) (143,239)
Proceeds from sale of assets - 8,085 2,040 -
Total other financing sources (uses) (298,870) (196,583) (148,424) (143,239)

Net change in fund balances $ 2,832,215 $ 2,110,226 $ (6,883,820) $ 3,923,646

Debt service as a percentage of
non-capital expenditures 17.8% 16.7% 14.6% 15.1%

Note: There was a significant increase in intergovernmental revenue in 2015 due to $6,000,000 bond issuance for SPLOST projects.

73
CITY OF STOCKBRIDGE, GEORGIA

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)

Fiscal Year
2011 2012 2013 2014
Revenues
Taxes $ 7,025,634 $ 7,305,739 $ 7,565,511 $ 7,860,843
Licenses and permits 189,267 197,922 246,441 174,297
Intergovernmental 2,596,932 2,318,009 2,899,752 3,861,031
Fines and forfeitures 1,020,491 974,404 1,131,672 1,210,910
Charges for services 503,570 1,014 4,391 1,187
Impact Fees - - - -
Contributions - - 125,000 -
Rental income - - - 21,226
Investment earnings 142,228 96,095 57,298 22,135
Miscellaneous 788,603 173,711 94,261 274,824
Total revenues 12,266,725 11,066,894 12,124,326 13,426,453

Expenditures
General government 2,688,145 2,638,257 3,190,031 2,929,787
Judicial 706,127 663,595 805,170 767,735
Public safety 585,912 671,902 745,644 671,715
Public works and parks 2,073,554 1,943,761 2,985,676 2,051,248
Health and welfare - - - -
Housing and development - 170,736 190,100 512,598
Urban redevelopment 99,243 10,682 - -
Code enforcement 68,554 - - -
Tourism and promotion 61,614 41,636 - -
Capital outlay 1,635,475 1,405,054 9,732,121 1,214,890
Debt service -
Principal 480,000 500,000 520,000 545,000
Interest 737,016 714,462 690,980 666,595
Total expenditures 9,135,640 8,760,085 18,859,722 9,359,568

Excess of revenues over (under) expenditures 3,131,085 2,306,809 (6,735,396) 4,066,885

Other financing sources (uses)
Proceeds from debt issues - - - -
Recognition of extinguishment of debt - - - -
Transfers (298,870) (204,668) (150,464) (143,239)
Proceeds from sale of assets - 8,085 2,040 -
Total other financing sources (uses) (298,870) (196,583) (148,424) (143,239)

Net change in fund balances $ 2,832,215 $ 2,110,226 $ (6,883,820) $ 3,923,646

Debt service as a percentage of
non-capital expenditures 17.8% 16.7% 14.6% 15.1%

Note: There was a significant increase in intergovernmental revenue in 2015 due to $6,000,000 bond issuance for SPLOST projects.

73
Fiscal Year
2015 2016 2017 2018 2019 2020

$ 8,399,813 $ 8,625,047 $ 9,266,993 $ 9,854,915 $ 10,596,343 $ 6,522,700
211,001 258,637 291,989 714,550 697,648 819,533
8,721,298 2,839,897 2,758,823 3,278,162 3,437,264 8,780,119
1,059,330 539,215 68,652 39,297 77,523 26,498
3,078 5,590 7,858 74,112 159,781 85,649
- - - - - 292,941
700 600 30,969 36,531 278
15,707 25,049 54,715 111,727 155,698 66,383
133,191 161,623 139,752 144,089 204,804 114,115
18,544,118 12,455,058 12,589,382 14,247,821 15,365,592 16,708,216

2,673,703 2,701,378 2,990,473 4,665,663 4,558,705 4,075,046
615,842 437,762 180,971 122,342 220,695 214,208
790,475 136,373 161,280 148,680 199,803 232,493
1,978,791 1,699,509 2,122,376 2,361,610 2,571,822 2,964,115
- - - - - 1,509,531
1,233,236 739,159 1,042,949 1,479,499 1,881,539 1,637,282
562,889 869,169 4,121,584 2,886,748 3,621,973 16,959,540
570,000 595,000 625,000 650,000 680,000 710,000
640,851 613,951 585,859 556,491 525,860 493,848
9,065,787 7,792,301 11,830,492 12,861,033 14,260,397 28,796,063

9,478,331 4,662,757 758,890 1,386,788 1,105,195 (12,087,847)

- 4,532,836 - - - -
(48,802) (54,726) (120,785) (162,065) (330,801) (616,109)
- - 547,637 19,457 - 6,380
(48,802) 4,478,110 426,852 (142,608) (330,801) (609,729)

$ 9,429,529 $ 9,140,867 $ 1,185,742 $ 1,244,180 $ 774,394 $ (12,697,576)

13.7% 17.7% 14.7% 11.4% 9.9% 10.0%

74
CITY OF STOCKBRIDGE, GEORGIA

GENERAL GOVERNMENT TAX REVENUES BY SOURCE
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)

Alcoholic Insurance Business and
Fiscal Property Franchise Beverage Premium Occupation Other
Year Tax Tax Tax Tax Tax Taxes Total

2011 $ - 1,403,671 587,497 1,202,436 $ 512,690 120,596 $ 3,826,890
2012 - 1,390,041 603,903 1,277,188 582,833 129,000 3,982,965
2013 231,993 1,350,369 621,381 1,322,407 617,617 161,220 4,304,987
2014 271,113 1,453,511 663,251 1,419,779 444,366 205,117 4,457,137
2015 226,911 1,538,557 704,298 1,516,512 558,840 256,963 4,802,081
2016 124,284 1,433,090 711,402 1,642,740 546,502 381,615 4,839,633
2017 126,814 1,487,717 726,445 1,751,247 661,371 625,677 5,379,271
2018 221,334 1,497,519 747,612 1,888,635 815,350 523,076 5,693,526
2019 352,331 1,559,754 760,087 2,012,698 827,926 608,566 6,121,362
2020 555,528 1,599,506 842,612 2,122,713 959,288 443,053 6,522,700

Note: Sales and Use Tax revenues along with most other tax revenue sources
have increased due to the significant growth in both population and commercial

75
CITY OF STOCKBRIDGE, GEORGIA

ASSESSED VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS

Assessed Value Total
Real and Less: Taxable Total
Tax Personal Motor Mobile Tax-Exempt Assessed Direct
Year Property Vehicle Home Other Property Value Tax Rate

2011 730,742,299 22,664,440 2,482,237 22,000 (27,074,707) 728,836,269 0.000
2012 640,653,501 25,135,180 2,079,278 9,089 (26,751,580) 641,125,468 0.000
2013 653,081,289 25,863,520 1,604,083 165,000 (41,029,339) 639,684,553 0.000
2014 676,829,226 20,949,450 1,595,881 762,897 (6,332,991) 693,804,463 0.000
2015 734,070,209 15,891,630 1,542,715 10,099 (7,374,892) 744,139,761 0.000
2016 806,767,219 11,699,210 1,475,725 20,499 (8,617,909) 811,344,744 0.000
2017 851,439,452 8,526,740 1,540,136 - (13,588,601) 847,917,727 0.000
2018 903,388,035 5,912,810 1,534,666 57,530 (15,504,457) 895,388,584 0.000
2019 962,641,023 4,770,560 1,755,941 112,255 (12,896,367) 956,383,412 0.000
2020 1,016,246,217 3,822,220 1,767,905 42,036 (16,847,322) 1,005,031,056 0.000

SOURCE:
Henry County Tax Commissioner

Note: Assessed value is calculated at 40% of estimated actual fair market value.

76
CITY OF STOCKBRIDGE, GEORGIA

PROPERTY TAX RATES
DIRECT AND OVERLAPPING GOVERNMENTS
(PER $1,000 OF ASSESSED VALUE)
LAST TEN FISCAL YEARS

County County
School School
Tax/Fiscal District District
Year City County M&O Bond Water Hospital State Total

2011 0.00 11.75 20.00 3.06 2.00 1.00 0.25 38.06
2012 0.00 14.50 20.00 3.63 2.00 0.00 0.20 40.33
2013 0.00 14.50 20.00 3.63 2.00 0.00 0.15 40.28
2014 0.00 14.30 20.00 3.63 2.00 0.00 0.10 40.03
2015 0.00 13.87 20.00 3.63 2.00 0.00 0.05 39.55
2016 0.00 12.73 20.00 3.63 2.00 0.00 0.00 38.36
2017 0.00 12.73 20.00 3.63 2.00 0.00 0.00 38.36
2018 0.00 12.73 20.00 3.63 2.00 0.00 0.00 38.36
2019 0.00 12.73 20.00 3.63 2.00 0.00 0.00 38.36
2020 0.00 12.73 20.00 3.63 2.00 0.00 0.00 38.36

SOURCE:
Henry County Tax Commissioner

Note: All tax rates are per $1,000 assessed valuation, less exemptions.

77
CITY OF STOCKBRIDGE, GEORGIA

PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR AND NINE YEARS AGO

Fiscal Year 2020 Fiscal Year 2011
Percentage Percentage
of Total of Total
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value

Vulcan Lands and Materials LLC $ 18,126 1 1.90% $ -
Walmart Real Estate Business Trust 16,911 2 1.77% 16,724 2 2.15%
AR-Eagles Landing LLC, JFB-Eagles 11,834 3 1.24% -
Eastwood Village Gardens LP 11,200 4 1.17% -
CSP Community Owner LLP 11,187 5 1.17% 8,753 6 1.12%
Waterford Landing Apartments LLC 11,016 6 1.15% -
St Ives Apartments LLC 10,720 7 1.12% 8,760 5 1.12%
West Henry Land Corp & Etal 10,493 8 1.10% 10,572 3 1.36%
WWC XXXIX LP 10,462 9 1.09% -
Georgia Power Company 8,536 10 0.89% -
TPG Stonegate LLC - - -
CS Stockbridge LKE LLC - - 6,512 8 0.84%
WR of Stockbridge II LLC - - 6,098 10 0.78%
WRS Centers LLC - - -
Concert PSP Atlanta - Eastwood - - 8,960 4 1.15%
JES@Eagles Landing LLC - - 7,271 7 0.93%
Waterford Eagles LLC - - 6,419 9 0.82%
Directv - - 25,148 1 3.23%
Total $ 120,485 12.60% $ 105,217 13.50%

SOURCE:
Henry County Tax Commissioner

Note: Amounts expressed in thousands.

78
CITY OF STOCKBRIDGE, GEORGIA

PRINCIPAL FRANCHISE TAXPAYERS
CURRENT YEAR AND SIX YEARS AGO

Fiscal Year 2020 Fiscal Year 2013

Percentage Percentage
of Total of Total
Franchise Taxpayer Revenue Rank Revenue Revenue Rank Revenue

Georgia Power Company $ 1,064,576 1 64.97% $ 993,107 1 73.50%
Atlanta Gas Light 162,627 2 9.92% 84,153 4 6.23%
Charter 140,314 3 8.56% 123,083 2 9.11%
Verizon 94,501 4 5.77% - - 7.64%
Comcast 78,456 5 4.79% 36,157 5 2.68%
Bellsouth 57,160 6 3.49% 103,224 3 0.00%
Snapping Shoals 31,172 7 1.90% - - 0.62%
College Park 7,179 8 0.44% 8,383 6 0.00%
Diatro LLC 1,606 9 0.10% - - 0.21%
Fusion Cloud (Birch) 495 10 0.03% 2,773 7 0.00%
Vonage - - - 266 8 0.02%

Total $ 1,638,561 100.00% $ 1,351,146 100.00%

SOURCE: Stockbridge Finance Department

Note: 2011 information not available, 2013 information provided.

79
CITY OF STOCKBRIDGE, GEORGIA

RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS

Governmental
Activities Business-type Activities Total
Fiscal Redevelopment Revenue Notes Primary
Year Agency Bonds Bonds Payable Total Government

2011 $ 15,755,000 - 1,894,386 1,894,386 17,649,386
2012 15,255,000 - 1,823,000 1,823,000 17,078,000
2013 14,735,000 - 1,749,444 1,749,444 16,484,444
2014 14,190,000 - 1,673,651 1,673,651 15,863,651
2015 13,620,000 - 1,595,552 1,595,552 15,215,552
2016 13,025,000 - 1,515,078 1,515,078 14,540,078
2017 12,400,000 - 1,432,156 1,432,156 13,832,156
2018 11,750,000 - 1,346,713 1,346,713 13,096,713
2019 11,070,000 - 1,258,670 1,258,670 12,328,670
2020 10,360,000 - 1,213,649 1,213,649 11,573,649

SOURCE:
Population data from Quick Facts Census Data

Note: Details regarding the City's outstanding debt can be found in Note 7 of the current financial statements.

80
Percentage
of Personal Per
Population Income Capita

26,493 2.82 666
26,731 2.66 639
26,905 2.68 613
27,205 2.54 583
27,619 2.29 551
28,202 2.25 516
29,114 2.07 475
29,638 1.81 442
29,904 1.59 412
24,794 1.49 467

81
CITY OF STOCKBRIDGE, GEORGIA

LEGAL DEBT MARGIN INFORMATION
LAST TEN FISCAL YEARS

Fiscal Year
2011 2012 2013 2014

Debt limit $ 72,883,627 $ 64,115,468 $ 63,968,455 $ 69,380,446

Total net debt applicable to limit - - - -

Legal debt margin $ 72,883,627 $ 64,115,468 $ 63,968,455 $ 69,380,446

Total net debt applicable to the limit
as a percentage of debt limit 0.00% 0.00% 0.00% 0.00%

Note: Under Georgia law, the City's outstanding general obligation debt should not exceed 10% of total assessed property value. The
City has no general obligation debt that is subject to the debt limitation.

82
Fiscal Year
2015 2016 2017 2018 2019 2020

$ 74,413,976 $ 81,134,474 $ 84,791,773 $ 89,538,858 $ 95,638,341 $ 100,503,106

$ 74,413,976 $ 81,134,474 $ 84,791,773 $ 89,538,858 $ 95,638,341 $ 100,503,106

0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

83
CITY OF STOCKBRIDGE, GEORGIA

PLEDGED REVENUE COVERAGE
LAST TEN FISCAL YEARS

Water & Sewer Debt
Water & Sewer Less: Net
Fiscal Fund Gross Operating Available
Year Revenues Expenses Revenue Principal Interest Coverage

2011 $ 2,765,132 2,172,043 593,089 17,515 14,296 18.64
2012 2,776,669 2,061,156 715,513 71,385 55,677 5.63
2013 2,836,218 2,143,837 692,381 73,556 53,500 5.45
2014 2,939,225 2,321,279 617,946 75,793 51,257 4.86
2015 3,190,340 2,490,903 699,437 78,099 48,946 5.51
2016 3,784,703 2,400,268 1,384,435 80,474 46,565 10.90
2017 5,788,132 2,715,737 3,072,395 82,922 44,111 24.19
2018 4,224,804 2,778,790 1,446,014 85,443 41,583 11.38
2019 6,308,531 2,955,003 3,353,528 88,043 38,977 26.40
2020 4,721,445 3,545,305 1,176,140 45,021 18,373 18.55

Notes:
(1) Details regarding the City's outstanding debt can be found in the notes to the financial statements.
(2) Operating expenses do not include interest, depreciation, or amortization expense.
(3) Gross revenues include capital contributions.
(4) Water & Sewer Debt beginning in fiscal year 2011 consists solely of loans through the Georgia Environmental
Finance Authority

84
Urban Redevelopment Revenue Bonds
Gross/
Pledged
Revenues Principal Interest Coverage

$ 1,267,191 $ 480,000 737,016 1.04
1,214,484 500,000 714,462 1.00
1,210,983 520,000 690,980 1.00
1,211,597 545,000 666,595 1.00
1,210,851 570,000 640,851 1.00
1,208,951 595,000 613,951 1.00
1,210,859 625,000 585,859 1.00
1,206,491 650,000 556,491 1.00
1,205,860 680,000 525,860 1.00
1,203,848 710,000 493,848 1.00

85
CITY OF STOCKBRIDGE, GEORGIA

DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN FISCAL YEARS

Personal Per Capita Stockbridge
Fiscal Income Personal Median School Unemployment
Year Population (thousands) (2) Income (2) Age (2)(5) Enrollment (3) Rate (4)

2011 26,493 (5) 626,638,929 23,653 33.1 1,561 11.5 %
2012 26,731 (5) 641,704,386 24,006 34.7 1,745 11.0
2013 26,905 (5) 615,344,255 22,871 34.8 1,742 9.6
2014 27,205 (5) 624,218,725 22,945 35.8 1,667 8.0
2015 27,619 (5) 664,457,902 24,058 34.9 1,691 6.7
2016 28,202 (1) 647,094,890 22,945 35.8 1,604 6.6
2017 29,114 (1) 667,234,652 22,918 35.3 1,617 4.9
2018 29,638 (5) 724,826,928 24,456 35.8 1,612 4.3
2019 29,904 (5) 775,470,528 25,932 34.6 1,522 4.7
2020 24,794 (5) 775,470,528 25,932 34.6 1,522 4.7

SOURCES:
(1) Atlanta Regional Commission
(2) Sperling's Best Places
(3) Henry County Board of Education
(4) Homefacts.com
(5) U.S. Census Bureau Estimates

86
CITY OF STOCKBRIDGE, GEORGIA

PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO

Fiscal Year 2020 Fiscal Year 2011

Employer's Employer's
percentage percentage of
of total total
Employer Employees Rank employment Employees Rank employment

Walmart Supercenter 1082 1 8.83% 575 1 29.06%
Publix Super Market 284 2 2.32% 208 3 10.51%
Ingles 140 3 1.14% N/A - -
Eagles Landing Christian Academy 135 4 1.10% N/A - -
Utility Trailer of Georgia 107 5 0.87% N/A - -
BrandsMart USA 98 6 0.80% 168 4 -
Vulcan Materials 98 6 0.80% N/A - -
City of Stockbridge 81 7 0.66% 66 10 3.34%
Kohl's Department Store 72 8 0.59% 100 7 5.05%
At Home (Garden Ridge in 2007) 24 9 0.20% N/A - -
Eagles Landing Country Club N/A - - 93 8 4.70%
Henry County Schools within the City N/A - - 158 5 -
Hamilton Bank (First State Bank in 2009) - - - 79 9 3.99%
SunTrust Bank - - - 105 6 5.31%
Symcor LLP - - - 427 2 21.58%
All other employers 10,127 - 82.68% N/A - -

Total 12,248 1,979

SOURCE:
City of Stockbridge, Georgia records

N/A - information not available

87
CITY OF STOCKBRIDGE, GEORGIA

FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION
LAST TEN FISCAL YEARS

Fiscal Year
Function 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

Executive 1 1 1 2 5 5 4 5 5 7
Administration 9 9 9 10 10 10 12 12 6 8
City clerk - - - - - - - - 5 5
Facilities maintenance - - - - - 4 2 2 2 2
Municipal court - - - 3 3 3 1 1 2 2
Public works and parks 18 19 19 20 20 17 13 19 17 18
City events - - - - - 1 1 1 1 1
Code enforcement 1 1 1 2 2 2 2 2 2 2
Permitting development - - - - - - - - 2 2
Planning and zoning - - - - - - - - 2 2
Economic development - - - - - - - - 1 1
Main street - - - 1 1 2 2 2 2 2
GIS - - - - - 1 1 1 1 1
Water/Sewer 15 15 15 15 15 16 15 18 18 18
Stormwater 3 3 3 3 2 7 7 6 5 5
Sanitation 10 9 9 7 7 1 1 1 1 1
Conference Center 4 4 4 1 1 2 3 3 4 4

Total 61 61 61 64 66 71 64 73 76 81

SOURCE:
City of Stockbridge, Georgia records

Notes:
(1) Employee counts for years 2011 - 2013 are estimates based on available information.
(2) Elected officials and appointed court personnel are not included.
(3) The City uses personnel services lawn maintenance, not included above.

88
CITY OF STOCKBRIDGE, GEORGIA

OPERATING INDICATORS BY FUNCTION
LAST TEN CALENDAR YEARS

Fiscal Year
Function 2011 2012 2013 2014

Municipal Court
Fines and forfeitures $ 1,020,491 $ 974,404 $ 1,131,672 $ 1,210,910
Number of cases 5,841 5,417 5,852 5,967

Conference Center
Annual rents 158,804 123,246 186,189 190,813

Occupation Tax
Annual renewals 1,331 1,348 1,339 1,281
New business licenses 217 191 231 182

Public Works
Miles resurfaced N/A N/A N/A 3.5

Stormwater
Potential ponds identified 181 181 181 188
Total number of pipes 3,102 3,102 3,102 3,102
Total number of feet of pipes 434,491 434,491 434,491 434,491
Complaints 70 47 126 94

SOURCE:
City of Stockbridge, Georgia records

Note: Revenues from fines decreased significantly in 2016 as Henry County diverted citations to the Henry County State Court.
Additionally, there was a change in the State probation tolling laws.

89
Fiscal Year
2015 2016 2017 2018 2019 2020

$ 1,059,330 $ 539,215 $ 57,196 $ 27,845 $ 55,425 $ 25,287
5,185 1,702 281 300 574 131

179,319 168,874 191,568 160,280 155,582 17,038

1,121 1,539 1,681 1,880 2,056 2,354
231 279 228 202 128 250

3.1 2.4 5.0 5.1 4.7 5.7

188 188 188 186 193 193
3,102 3,102 3,102 3,102 3,433 359
434,491 434,491 434,491 432,960 101,385 48,959
89 119 88 111 101 52

90
CITY OF STOCKBRIDGE, GEORGIA

CAPITAL ASSET STATISTICS BY FUNCTION
LAST TEN FISCAL YEARS

Fiscal Year
Function/Program 2011 2012 2013 2014

Public Works
City limits (square miles) 14.1 14.1 14.1 14.1
Paved roads (miles) 95.62 95.62 95.62 95.62

Sanitation
Transfer stations 1 1 1 1
Collection trucks 5 5 5 5
Small collection vehicles 25 25 14 13

Recreation and culture
Parks 4 4 4 4
Community centers 2 2 2 2
Library 1 1 1 1
Cemeteries 3 3 3 3

Water
Water mains (miles) 44.5 44.4 44.5 44.5
Fire hydrants 457 457 457 457
Service connections 2,430 2,430 2,391 2,391
Daily avg consumption (gallons) 780,000 780,000 923,000 923,000
Storage capacity (gallons) 1,900,000 1,900,000 1,900,000 1,900,000

Sewer
Sanitary sewers (miles) 39.5 39.5 39.5 39.5
Service connections 2,254 2,272 2,254 2,254
Treatment plants 1 1 1 1
Daily avg treatment (gallons) .686 MGD .555 MGD .686 MGD .686 MGD
Treatment capacity 1.5 MGD 1.5 MGD 1.5 MGD 1.5 MGD

SOURCE:
City of Stockbridge, Georgia records

91
Fiscal Year
2015 2016 2017 2018 2019 2020

14.1 14.1 14 14 14.1 14.1
95.62 97.08 97 97 97.08 97.08

1 1 1 1 1 1
5 5 1 1 1 1
13 9 5 5 5 5

4 4 4 4 4 4
2 2 2 2 2 2
1 1 1 1 1 1
3 3 3 3 3 3

44.5 44.5 44.5 44.5 45 45
457 457 458.00 459.00 460.00 460.00
2,749 2,764 2,726 2,833 2,866 2,958
752,180 679,564 684,970 627,728 515,828 500,000
1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000

39.5 39.5 40.0 40.0 40.0 40.0
N/A 4,858 2,431 2,516 2,568 2,568
1 1 1 1 1 1
.823 MGD .754 MGD .761 MGD .761 MGD .761 MGD .761 MGD
1.5 MGD 1.5 MGD 1.5 MGD 1.5 MGD 1.5 MGD 1.5 MGD

92
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Honorable Mayor and Members
of City Council
City of Stockbridge, Georgia
Stockbridge, Georgia

We have audited, in accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller
General of the United States, the financial statements of the governmental activities, the business-type activities, each
major fund, and the aggregate remaining fund information of the City of Stockbridge, Georgia (the “City”) as of and
for the year ended December 31, 2020, and the related notes to the financial statements, which collectively comprise
the City’s basic financial statements, and have issued our report thereon dated July 6, 2021.

Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial
reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the
purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on
the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the
City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will
not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to
merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and
was not designed to identify all deficiencies in internal control that might be material weaknesses or significant
deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. We did
identify certain deficiencies in internal control, described in the accompanying schedule of findings and questioned
costs as items 2020-001 and 2020-002, which we consider to be material weaknesses.

300 MULBERRY STREET, SUITE 300 • POST OFFICE BOX 1877 • MACON, GEORGIA 31202-1877 • 478-464-8000 • FAX 478-464-8051 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements, noncompliance with which could have a direct and material effect on the determination of financial
statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our
audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance or other matters that are required to be reported under Government Auditing Standards.

The City of Stockbridge’s Responses to Findings
The City’s responses to the findings identified in our audit are described in the accompanying schedule of findings and
questioned costs. The City’s responses were not subjected to the auditing procedures applied in the audit of the
financial statements and, accordingly, we express no opinion on them.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance.
This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering
the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Macon, Georgia
July 6, 2021

94
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR
PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY
THE UNIFORM GUIDANCE

Honorable Mayor and Members
of City Council
City of Stockbridge
Stockbridge, Georgia

Report on Compliance for Each Major Federal Program
We have audited the City of Stockbridge, Georgia’s (the “City”) compliance with the types of compliance requirements
described in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major
federal programs for the year ended December 31, 2020. The City’s major federal programs are identified in the
summary of auditor’s results section of the accompanying schedule of findings and questioned costs.

Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its
federal awards applicable to its federal programs.

Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the City’s major federal programs based on our
audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance
with auditing standards generally accepted in the United States of America; the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the audit
requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform
Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material effect on a major
federal program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with
those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program.
However, our audit does not provide a legal determination of the City's compliance.

Opinion on Each Major Federal Program
In our opinion, the City of Stockbridge complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for the year ended
December 31, 2020.

300 MULBERRY STREET, SUITE 300 • POST OFFICE BOX 1877 • MACON, GEORGIA 31202-1877 • 478-464-8000 • FAX 478-464-8051 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over compliance with
the types of compliance requirements referred to above. In planning and performing our audit of compliance, we
considered the City's internal control over compliance with the types of requirements that could have a direct and
material effect on a major federal program to determine the auditing procedures that are appropriate in the
circumstances for the purpose of expressing our opinion on compliance for each major federal program and to test
and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of
expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an
opinion on the effectiveness of the City’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does
not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect
and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material
weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over
compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance
requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant
deficiency in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over
compliance with a type of compliance requirement of a federal program that is less severe than a material weakness
in internal controls over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control over compliance that might be material
weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that
we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal
control over compliance and the results of that testing based on the requirements of the Uniform Guidance.
Accordingly, this report is not suitable for any other purpose.

Macon, Georgia
July 6, 2021

96
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED DECEMBER 31, 2020

Passed
through to
Grant Program CFDA # Grant I.D. Expenditures Subrecipients

U.S. Department of Transportation
Passed through Georgia Department
of Transportation
Highway Planning and Construction Cluster
Transportation Enhancement Grant 20.205 TEE-0009-00(093) $ 307,330 $ -
Total U.S. Department of Transportation 307,330 -

U.S. Department of Housing and Urban Development
Passed through Henry County, Georgia
Community Development Block Grant 14.218 B-13-UC-13-0007 94,275 -
Total U.S. Department of Housing and
Urban Development 94,275 -

U.S. Department of Treasury
Passed through Georgia Governor's Office of
Planning and Budget
COVID-19 Coronavirus Relief Funds 21.019 N/A 1,487,779 1,300,000
Total U.S. Department of Treasury 1,487,779 1,300,000

Total Expenditures of Federal Awards $ 1,889,384 $ 1,300,000

97
CITY OF STOCKBRIDGE, GEORGIA

NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED DECEMBER 31, 2020

NOTE 1. BASIS OF PRESENTATION

The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of
Stockbridge, Georgia (the “City”) and is presented on the accrual basis of accounting.

The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code
of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from amounts presented in or used in the preparation of the financial statements.

NOTE 2. DE MINIMIS COST RATE

The City elected not to use the 10% de minimis cost rate for the year ended December 31, 2020.

NOTE 3. NON-CASH AWARDS

The City did not receive non-cash awards during the year ended December 31, 2020.

98
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED DECEMBER 31, 2020

SECTION I
SUMMARY OF AUDITOR’S RESULTS

Financial Statements
Type of report the auditor issued on whether the financial
statements audited were prepared in accordance with
generally accepted accounting principles Unmodified

Internal control over financial reporting:
Material weaknesses identified? X Yes No

Significant deficiencies identified not considered
to be material weaknesses? Yes X None Reported

Noncompliance material to financial statements noted? Yes X No

Federal Awards

Internal Control over major programs:
Material weaknesses identified? Yes X No

Significant deficiencies identified? Yes X None Reported

Type of auditor’s report issued on compliance for
major programs Unmodified

Any audit findings disclosed that are required to
be reported in accordance with the Uniform Guidance? Yes X No

Identification of major program:

CFDA Number Name of Federal Program or Cluster
21.019 COVID-19 Coronavirus Relief Funds

Dollar threshold used to distinguish between
Type A and Type B programs: $750,000

Auditee qualified as low-risk auditee? Yes X No

99
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED DECEMBER 31, 2020

SECTION II
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

2020 – 001. Management of Receivable Accounts

Criteria: Generally accepted accounting principles require revenues to be recognized in the accounting period in
which they become both measurable and available to finance expenditures of the current period. As a part of these
processes, the City should review all revenue transactions to determine reporting in the proper period.

Condition: The City did not properly adjust receivables and related balances in various funds as of December 31,
2020.

Effect: The following adjustments were made to adjust receivables and related balances as of December 31, 2020:

• General Fund – An adjustment to increase franchise fee revenues by $68,831, to increase receivables by
$68,386, and to decrease unavailable revenues by $445.
• General Fund and CARES Fund – entries to record a transfer from the General Fund to the CARES fund in
the amount of $22,052 to fund expenditures in excess of federal revenues.
• City-wide Capital Projects Fund – An adjustment to increase interfund transfers out and to increase interfund
payable by $261,315.
• SPLOST IV Fund – An adjustment to increase interfund receivable and to increase SPLOST IV revenues by
$261,315.
• CARES Act Fund – An adjustment to decrease unearned revenue and to increase revenues by $1,487,479.
• State and Federal Grants Fund – An adjustment to decrease unavailable revenues and to decrease
receivables by $161,150.
• Conference Center Fund – An adjustment to decrease customer deposits in the amount of $22,892, decrease
expenses in the amount of $18,422, and to increase revenues in the amount of $4,470.
• Community Center Fund – An adjustment to decrease customer deposits and to increase revenues in the
amount of $6,319.

Cause: Management oversight.

Recommendation: We recommend that the City strengthen its control over its receivables and related balances to
ensure balances are properly stated at year-end.

Views of Responsible Officials and Planned Corrective Action: We concur. We will implement procedures to
strengthen controls over the City’s receivables and related balances at year-end to ensure balances are properly
stated.

100
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED DECEMBER 31, 2020

SECTION II
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS (CONTINUED)

2020 - 002. Internal Controls over Cash

Criteria: Generally accepted accounting standards require that all cash balances are properly recorded within the
correct accounts in the general ledger.

Condition: The City did not properly classify cash between funds as of December 31, 2020.

Context: During our review of cash, we noted deficits in the CARES Act fund and the City-wide Projects Fund that
needed to be cleared through interfund transfers. Additionally, we noted an overstatement of cash and accounts
payable in the CARES Act Fund, relating to invoices paid during 2020.

Effect: Adjustments were required to properly state cash balances by fund for the year ended December 31, 2020:

• General Fund – An adjustment to increase transfers out by $72,784, decrease cash by $3,195,250, and
increase due from City-wide Capital Projects Fund in the amount of $3,122,466.
• City-wide Capital Projects Fund – An adjustment to increase cash by $3,195,250, decrease operating
transfers in by $188,531, increase due to the General Fund by $3,122,466, and increase due to the SPLOST
IV Fund by $261,315.

Cause: Management oversight.

Recommendation: We recommend that the City strengthen its controls over monthly and annual closeout procedures
related to cash to ensure that cash balances are properly classified.

Views of Responsible Officials and Planned Corrective Action: We concur. We will strengthen controls over cash to
ensure cash balances are properly stated by fund at year-end.

SECTION III
FEDERAL AWARDS FINDINGS

Not applicable.

101
CITY OF STOCKBRIDGE, GEORGIA

SCHEDULE OF PRIOR YEAR FINDINGS
FOR THE YEAR ENDED DECEMBER 31, 2020

2019 - 001. Management of Receivable Accounts

Criteria: Generally accepted accounting principles for governmental funds require revenues to be recognized in the
accounting period in which they become both measurable and available to finance expenditures of the current period.
As a part of these processes, the City should review all revenue transactions to determine reporting in the proper
period.

Condition: The City did not properly adjust receivables in the State and Federal Grants Fund as of December 31,
2019.

Auditee Response/Status: Unresolved – See Finding 2020-001.

2019 - 002. Accounting and Reporting of Expenditures, Expenses and Accounts Payable

Criteria: Generally accepted accounting principles require timely reporting of all current liabilities when goods have
been received or services have been performed, regardless of the timing of related cash flows.

Condition: The City did not properly adjust accounts payable for goods received and services performed in 2019, but
not invoiced and/or paid until 2020.

Auditee Response/Status: Resolved.

2019 - 003. Capitalization of Capital Assets

Criteria: Generally accepted accounting principles require capital assets purchased or acquired be reported at
historical cost or estimated historical cost. Additions, improvements and other capital outlays that significantly extend
the useful life of an asset are capitalized.

Condition: The City recorded a construction in progress invoice as an expense for the year ended December 31,
2019.

Auditee Response/Status: Resolved.

102
City of Stockbridge
4640 North Henry Blvd.• Stockbridge, GA 30281
City Hall: (770) 389-7900 • Fax: (770) 389-7912

CITY OF STOCKBRIDGE, GEORGIA

MANAGEMENT'S CORRECTIVE ACTION PLAN
FOR THE YEAR ENDED DECEMBER 31, 2020

2020 - 001. Management of Receivable Accounts

Name of Contact Person Responsible for Corrective Action Plan: John Wiggins, Treasurer

·Corrective Action Plan:

The city will. thor�ughly review rev.enues and receiveables at year end to insure
transactions are recorded in the correct accounts and within the proper period.

Anticipated Completion Date: Fiscal year 2021

2020 - 002. Internal Controls over Cash

Name of Contact Person Responsible for Corrective Action Plan: John Wiggins, Treasurer

Corrective Action Plan:

The city will review cash accounts at month end and year end to insure cash balances are
properly classified and recorded to the correct accounts.

Anticipated Completion Date: Fiscal year 2021

103
City of Stockbridge
MEETING DATE
AGENDA ITEM
July 27, 2021 FUNDING SOURCE
RESOLUTION GENERAL FUND
ORDINANCE FUND BALANCE
CONTRACT APPROVAL/RENEWAL SPLOST IV
PUBLIC HEARING TSPLOST
PRESENTATION CDBG
BID SELECTION/AWARD GRANT FUNDING
TASK ORDER COUNCIL INITIATIVE
CHANGE ORDER PARTNER/SPONSOR
BUDGET AMENDMENT DEPARTMENT FUND BALANCE
BUDGET TRANSFER BONDING
PAYMENT APPROVAL ACCOUNT TRANSFER FROM:
OTHER ACCOUNT TRANSFER TO:

PRESENTER: Brecca Johnson, Community Development Director

DEPARTMENT: Community Development

ITEM/PROJECT/EVENT:
Bridges at Jodeco: Multi-Family/Mixed Use Development Plan & Code Revisions

BACKGROUND INFORMATION:
The Community Development Department is requesting City Council’s approval to make applicable
adjustments to the Jodeco South Design Guidelines, adopted in 2019, based on a proposed multi-
family/ mixed use development at the Bridges at Jodeco, located in Land Lots 78 & 83 of the 6 th
District within the Stockbridge City Limits, south of Jodeco Road, west of Interstate 75. (cont’d)

APPROVALS: PROCUREMENT: FINANCIAL IMPACT N/A
CITY MANAGER : AMOUNT N/A
CITY TREASURER :

CITY ATTORNEY : 1
ATTACHMENTS:
ITEM/PROJECT/EVENT:
Bridges at Jodeco: Multi-Family/Mixed Use Development Plan & Code Revisions

BACKGROUND INFORMATION:
The project consists of 14+/- acres, of the approximately 142+/-acres larger project area identified
as multiple parcels. The applicant, Sterling Development, LLC., is looking to develop 306 multi-
family units, with 6,200 square feet of commercial, mixed-use retail, to include landscaping and a
robust amenity area.
STAFF RECOMMENDATION:
The Jodeco South Design Guidelines have been developed to create a new mixed-use, diverse
and pedestrian-friendly neighborhood, with a mix of housing, shopping, workplace and entertain-
ment uses, all within a short walk from one another. This 14+/-acre multi-family, mixed-use com-
mercial retail development will be the catalyst project within this major 142+/- acre live, work and
play destination community.
Currently the guidelines allow the Community Development Department the “authority to approve or
disapprove a request for an Administrative Waiver or a revision that is justifiable or where a hard-
ship exists.” However, it has been determined prudent to review and notify the City Council of the
proposed development and the minor guideline modifications.
Due to the change in market conditions, the applicant, Sterling Development, LLC., is proposing a
minor change in the following:
1. Physical location within the overall development (Pod D uses will be located within Pod B and
portion of Pod E)
2. Building materials (offering a more modern mixed-use design, versus the conventional, garden
apartments which is the minimum design allowed by the guidelines, etc.)
3. Parking (Slight reduction in parking requirements due to additional parking throughout the devel-
opment,
all internal to the site)
4. Road Dedication (Proposed Road B is to be dedicated to the City, which is directly north of this
development)
Fiscal Impact: The estimated fiscal impact of this multi-family/mixed use development is $65
-70 million.
ITEM/PROJECT/EVENT:

BACKGROUND INFORMATION:

BRECCA R. JOHNSON
Director
City of Stockbridge, Dept. of Community Development
bjohnson@cityofstockbridge‐ga.gov
PURPOSE
To support, foster and administer economic development opportunities that directly
benefit the City of Stockbridge by way of educating stakeholders, managing land
development, upholding property values and issuing permits, licenses/citations as
required.
Bridges At Jodeco: Multi‐Family & Retail Development

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COMMERCIAL VENTURES
Bridges At Jodeco: Multi‐Family & Retail Development
Project Details

Project  306 Multi‐Family Apartment Units

Details 6,200 Square Feet Retail Space (along Road B, visible from GDOT 4‐lane)

14+/‐ acres

20 d.u./acre

Updating Master Plan (Pods B, D & E)

Upgrade of modern Multi‐family/Mixed Use versus Garden Apartments

COMMERCIAL VENTURES
Current
Master
Plan
Proposed
Site Plan

COMMERCIAL VENTURES
Bird’s Eye
View
Bird’s Eye View
Building
Design

COMMERCIAL VENTURES
Building
Design

COMMERCIAL VENTURES
Building
Design

COMMERCIAL VENTURES
Interior Designs

COMMERCIAL VENTURES
Interior
Designs
Interior
Designs

COMMERCIAL VENTURES
Interior
Designs

COMMERCIAL VENTURES
Road
Dedication

COMMERCIAL VENTURES
Questions?
Please contact:
Brecca R. Johnson, Director
Dept. of Community Development
bjohnson@cityofstockbridge‐ga.gov
4.5 Single-Family Development (Attached)

d. Multi-family Development (Apartments)
Apartment Buildings are permitted in the development. The ground floor shall be flexible and can
utilized for residential use or non-residential use.

Maximum net density Twenty-five (25) units per acre

Maximum number of lots N/A; specified in the approved DRI

Minimum lot size N/A

Minimum lot width N/A

Maximum unit width N/A

Minimum front yard 0

Minimum front setback 12 feet from back-of-curb; or at the minimum lot width

Maximum front setback None

Minimum side yard 0

Minimum distance between Twenty (20) feet
buildings
Minimum rear yard Forty (40) feet (Mt. Olives)20’ to ROW and 40’ to back of curb
(Mt. Olive Rd.)
Maximum height None

Minimum floor area (heated Six hundred and fifty (650) square feet for a one (1) bedroom
space) junior unit; Nine hundred (900) square feet for a one (1)
bedroom unit; one thousand one hundred (1,100) square feet
per two (2) bedroom unit; and for three (3) or more bedroom
units, two hundred (200) additional square feet per additional
bedroom.
Maximum units per building None

Private Streets N/A

Curb and gutter Required

Paved driveway N/A

Sidewalks Required

Streetlights Required

Underground utilities Required

Public sewer Required
Formatted: Font: Italic
Public water Required
Formatted: Font: Italic
Parking Formatted: Font: Italic
Required; one (1) off-street parking spaces;
a. One (1) space for each one, junior one-bedroom apartments, Formatted: Font: Italic
two (2) off-street parkingapartment
Formatted: Font: Italic
Page 1 of 4
2/16/2021
b. One and a quarter (1.25) spaces for each one (1) -bedroom Formatted: Font: Italic
apartment.
c. Two (2) spaces for each two (2) or two (2three (3) bedroom Formatted: Font: Italic
apartment and one (1) additional off-street parking space for
each additional bedroom in excess of three are required. Formatted: Font: Italic
d. For units with a residential parking garage, one (1) additional Formatted: Font: Italic
off-street parking space is required for the second or third and
eachbedroom. Each bedroom in excess of three shall require Formatted: Font: Italic
an additional bedroom. space. Formatted: Font: Italic
e. Tandem spaces are acceptable off-street parking spaces.
Formatted: Font: Italic
Alleys Allowed, but not required.
Formatted: Font: Italic
Porches Allowed, but not required. Formatted: Space Before: 0 pt, Numbered + Level: 1 +
None required as the residential development shall have access Numbering Style: a, b, c, … + Start at: 1 + Alignment:
Recreation/Open space Left + Aligned at: 0.4" + Indent at: 0.65"
to the public open space and amenities within the overall
development. Formatted: Font: Italic
Concurrent construction N/A; specified in the approved DRI
requirement
Architectural requirements Yes

Concurrent construction N/A; specified in the approved DRI
requirement
Multi-use paths Multi-use paths are required in all developments developed
under the standards of this district. Such paths shall be eight-
feet (8’) in width and shall be constructed to connect residential
lots to residential and non-residential developments.
Central garbage facility Required; development shall provide centralized garbage
facilities for garbage and refuse collection. Individual residential
garbage pick-up per unit shall not be permitted. This does not Formatted: Font color: Red
preclude management providing valet service to pick up resident
trash and place it in the centralize collection facility. Formatted: Font color: Red
School children waiting area A covered structure to house school aged children waiting for
transportation to school is required at or near the main entrance
in all developments developed under the standards of this
district.

1. Description Multi-family buildings should be designed and
Multi-family buildings, commonly referred to as constructed to be compatible with their surroundings
apartment buildings, are buildings containing two or and be built of quality materials. All multi
more dwelling units in the same structure. Current Multi-family buildingsBuildings Fronting on Public Formatted: Underline
development trends see many multi-family buildings Streets
constructed with twelve or more units per floor a. Street Façade: must incorporate at leasttwo Formatted: Not Expanded by / Condensed by
stacked three to four stories high. Multi-family to three Class A and Class B materials
buildings must meet the requirements of this section together composing at least 80% of the
in addition to all applicable General Requirements façade area on all sides of the building. The
above. remaining 20% of the façade shall be
comprised of Class C and Class D materials
provided no more than 5% of façade area is
2. Architectural Image and Character of a Class D material.
Multi-family buildings may vary in size and scale, but b. Side and rear facades: shall incorporate at
all should strive to maintain a residential character least one Class A or B material comprising
through appropriate massing, materials, and 30% of the façade. The remaining 70%
detailing. This Guideline does not advocate for or shall be Class B or Class C materials.
prohibit any particular architectural style provided the
minimum requirements of this section are met. Multi-family Buildings Fronting Internal Streets
a. Street Façade: must incorporate Class A or
Page 2 of 4
2/16/2021
Class B materials for at least 40% of the d. Materials and colors.
façade area. The remaining 60% of the a. A minimum of three materials and three
façade shall be comprised of Class C and colors shall be utilized on front or street
Class D materials. side elevations, or façade abutting
b. Side and Rear Facades: shall incorporate common open space. A minimum of
at least one Class A or B material two materials areand two color shall be
comprising 30% of the façade. The utilized oon interior side and rear
remaining 70% shall be Class B or Class C elevations.
materials. b. No more than 75% of any building
elevation shall consist of any one
material color.

3. Building Massing and Roof Form e. Architectural Wrap.
a. Stone, brick, wainscot, and other
Multi-family buildings shall not exceed seven stories materials shall be wrapped a minimum of
in height when viewed from the street. When parking two feet into interior side elevations.
is provided within an above-grade ground floor of the b. Stone, brick, wainscot, and other front
building, it shall be considered a story and must elevation materials shall extend the full
meet all the requirements of this Guideline. width of any street side yard, or façade
abutting common open space.
The predominant roof form shall be hip, gable, Formatted: Font: Bold, Italic
shed, or flat. Building façades shall reflect the roof Acceptable Building Materials
form (e.g. a gable roof shall not be concealed by a Acceptable, quality building materials shall Formatted: Justified, Indent: Left: 0", Right: 0.27", Tab
parapet wall intended to make the building appear generally be categorized as high-quality and stops: Not at 3.19"
to have a flat roof). standard quality. Materials shall be divided into
four (4) classes where Class A & Class B shall be
Dormers, when provided, shall be functional considered high-quality and Class C & Class D
(correlating to an occupied space) and placed in a shall be considered standard quality. Materials
manner consistent with the prevailing architectural are described as follows:
style of the building. Dormers may be allowed as
vents or to conceal equipment provided, they are a. Class A Materials (High Quality): Fired
proportional to the roof. clay brick, full-veneer masonry wall systems.
Natural stone, full-veneer masonry wall
systems. Glass, curtain wall and/or glass
4. Building Materials and Colors cladding systems. Copper or Zinc metal
a. Complementary Materials. Building panels, or similar natural. Other comparable
design should consider the scale, texture or superior materials.
and patterns of the building materials by
utilizing them in common recognizable b. Class B Materials (High Quality): Thin-
applications. veneer brick (adhered). Manufactured or
cast stone veneers (adhered),. Textured
b. Building Materials. The following architectural concrete panels. Stucco,
guidelines should be followed with regards traditionally applied. Metal wall panel
to building materials: systems, with insulated or rain screen
1. Use high-quality, durable materials that assemblies. Other comparable materials.
reflect the local character such as brick,
stucco, stone or Cementous fiberboard c. Class C Materials (Standard Quality):
siding. Integrally colored, specialty concrete block
2. Preference is given to natural stone over such as textured, burnished or split-face
manufactured stone. However, concrete masonry units (CMU). Fiber-
manufactured stone may be accepted cement panels or siding. Water-managed
subject to special review of product. exterior insulation and finished system
c. Building Colors. (EIFS). Vinyl siding or panel. Other
comparable materials.
1. Colors should consist of a cohesive,
complimentary palette. d. Class D Materials (Standard Quality):
2. Limited use of accent colors is permitted Smooth or scored concrete block. Tile-up
as long as they are not bright or concrete wall panel systems. Glass block.
fluorescent and complement the overall Vinyl siding or panel. Wood (except in the
palette of materials. case of single-family and two-family

Page 3 of 4
2/16/2021
residential dwellings). Other comparable Landscaping Ordinance Codes.
materials.
8. Signage
e. All mixed-use buildings must incorporate at
least two Class A and Class B materials The following signage shall be permitted for Multi-
comprising 80% of each public street façade Family Developments (Apartments):
area. The remaining 20% of the façade may
be comprised of any Class C material with 1. Blade Signs: A single blade sign (double-face)
the exception that vinyl siding or panel shall with assignable area not exceeding 5’ by 20’ shall
not be permitted. Class D materials shall not be permitted on each building oriented or located at
be permitted for mixed use buildings unless the intersection of Spine Road A (to be named later)
otherwise approved by the Community and any other public right-of-way.
Development Director.
Side and rear facades shall incorporate at 2. Ground or Monument Signs: One (1) ground or
least one Class A or B material comprising monument signs (double-faced) with a signable area
30% of the façade. The remaining 70% not exceeding 18 Ft. by 8 Ft. shall be permitted
shall be Class B or Class C materials. within the Apartment Development. This is in
addition to the permitted Entrance Signs.

5. Building Features 3. Commercial: A single wall or awning sign with a
signable area not exceeding 10 Ft. by 4 Ft. or a
The primary common building entrance shall be blade sign with a signable area not exceeding 3 Ft
covered by an appropriately scaled architectural by 5 Ft. shall be permitted for each business or
projection from the façade or shall be recessed in separate retail, commercial or other non-residential
order to identify the point of entry. Canvas or other unit. In addition, each business or separate user of
fabric awnings or canopies shall not be permitted a retail, commercial or other non-residential unit
at the primary entryway. The entryway shall be shall be permitted a window or door sign.
connected to a vestibule and an interior lobby.
4. Entrance Sign. One (1) Entrance sign with a
Each dwelling unit shall have its own functional signable area of 15 Ft. by 8 Ft. will be allowed at
balcony (or defined patio area for ground floor each entrance (curb cut) to a development from a
units). Juliet balconies shall be permitted when public right-of-way. These are in addition to the
architecturally appropriate to the style of the permitted Ground Sign.
building. Exterior, elevated open walkways,
landings, and common stairs required to access 5. Information and Directional Signs: Informational
individual units are strictly prohibited. and directional signs shall be permitted to provide
tenants, customers, employees, delivery personnel
and other visitors with information and instructions
6. Details and Ornamentation
regarding parking, traffic, safety and other relevant
information.
When thin-veneer brick or stone (Class B)
materials are used, either for full-height walls or
Any other signage requests other than those listed
wainscoting, the material shall return to an inside
and permitted above shall conform to the
corner with an adjacent wall. In the case of outside
requirements set forth in Chapter 8.12 of Ordinance
building corners, a minimum twenty-four inches
No. OR16-423.
(24”) return shall be provided.
9. Conflicts
AppropriatelyIn fields of fiber-cement horizontal
siding, appropriately scaled trim of at least four
In the event of any conflict or inconsistency between
inches (4”) in width shall be included around all
or among the provisions and requirements of this
window and door openings, building corners, roof
Section 4.5(d) of these Design Guidelines and/or
lines, and façade material transitions. Trim color
the provisions and requirements of Ordinance No.
shall be of a contrasting but compatible color to the
OR16-423 and/or the provisions and requirements
primary building material color.
of the other Sections of these Design Requirements,
the provisions and requirements of this Section
Shutters, if used, must be in proportion to the area of
4.5(d) of these Design Guidelines shall prevail,
adjoining windows. All soffits and overhangs shall
control and govern.
project no less than twelve inches (12”).
Formatted: Body Text, Justified, Right: 0.33", Line
7. Landscaping spacing: Multiple 1.04 li, Tab stops: 3.19", Left
Landscaping shall comply with Chapter 5, Formatted: Indent: Left: 0"
Page 4 of 4
2/16/2021
City of Stockbridge
MEETING DATE
AGENDA ITEM
July 27, 2021 FUNDING SOURCE
RESOLUTION GENERAL FUND
ORDINANCE FUND BALANCE
CONTRACT APPROVAL/RENEWAL SPLOST IV
PUBLIC HEARING TSPLOST
PRESENTATION CDBG
BID SELECTION/AWARD GRANT FUNDING
TASK ORDER COUNCIL INITIATIVE
CHANGE ORDER PARTNER/SPONSOR
BUDGET AMENDMENT DEPARTMENT FUND BALANCE
BUDGET TRANSFER BONDING
PAYMENT APPROVAL ACCOUNT TRANSFER FROM:
OTHER ACCOUNT TRANSFER TO:

PRESENTER: Brecca Johnson, Community Development Director and Decius Aaron, Public Works Director

DEPARTMENT: Community Development and Public Works

ITEM/PROJECT/EVENT:

Request for Road B/ Argento Drive Dedication to the City of Stockbridge {Bridges at Jodeco Road Development}

BACKGROUND INFORMATION:
From time to time, the City may consider requests from developers and property owners to accept streets
into the City of Stockbridge Street System for public ownership and maintenance. Only streets which have
been platted pursuant to the City’s Planning and Development Ordinance, and designed, installed, and test-
ed in accordance with the City of Stockbridge’s Minimum Development Standards (Current Edition) (cont’d)

APPROVALS: PROCUREMENT: FINANCIAL IMPACT N/A
CITY MANAGER : AMOUNT N/A
CITY TREASURER :

CITY ATTORNEY : 1
ATTACHMENTS:
ITEM/PROJECT/EVENT:
Request for Road B/ Argento Drive Dedication to the City of Stockbridge {Bridges at Jodeco Road Development}

BACKGROUND INFORMATION:
Design, installation, and testing requirements (or any alternative requirements approved by the City), shall
be eligible for dedication and acceptance. A “street” shall include all public infrastructure located within a
public right-of-way, including, but not limited to: travel lanes, curb and gutter, drainage, and sidewalks, as
well as planting strips, planted medians and street trees, which may be subject to a maintenance agreement
and/or performance bond between the City and the applicant.

There is a proposed, new 306 unit and 6,200 square foot multi-family/mixed use development at the Bridg-
es at Jodeco that is running concurrently with this request. The road dedication for Argento Drive, also
known as Road B, will allow for access to the development site.

STAFF RECOMMENDATION:
The Public Works and Community Development Departments are requesting City Council’s approval of this
Road B/Argento Drive dedication, in accordance with the City’s Minimum Development Standards.
The attached exhibit depicts the “Jodeco Road Development – Roadway Estimate For Paving.” Along with a
boundary survey of the road.
Fiscal Impact:
The Developer will provide Funds in accordance with the Maintenance Bond and Performance Bond require-
ments and other applicable City fees.

ITEM/PROJECT/EVENT:

BACKGROUND INFORMATION:

BRECCA R. JOHNSON
Director
City of Stockbridge, Dept. of Community Development
bjohnson@cityofstockbridge-ga.gov
PURPOSE
To support, foster and administer economic development opportunities that directly
benefit the City of Stockbridge by way of educating stakeholders, managing land
development, upholding property values and issuing permits, licenses/citations as
required.
Current
Master
Plan
Building
Design

COMMERCIAL VENTURES
Building
Design

COMMERCIAL VENTURES
Building
Design

COMMERCIAL VENTURES
Proposed
Site Plan

COMMERCIAL VENTURES
Bird’s Eye View
Road
Dedication

COMMERCIAL VENTURES
Road B
Dedication

COMMERCIAL VENTURES
Questions?
Please contact:
Brecca R. Johnson, Director
Dept. of Community Development
bjohnson@cityofstockbridge-ga.gov
JODECO ROAD DEVELOPMENT
ROADWAY ESTIMATE FOR PAVING

ROADWAY IS APPROXIMATELY 1,340 L.F. W/ AND APPROXIMATE SURFACE AREA OF 5,000 S.Y.

PROBABLE ESTIMATE OF COSTS ASSOCIATED WITH FINAL PAVING:

1. MOBILIZATION, BONDS, INSURANCE, & TRAFFIC CONTROL $ 7,500.00

2. TACK COAT AT 0.06 GAL/S.Y. = 300 GAL @ $5.00/GALLON $ 1,500.00

3. RECYCLED ASPHALTIC CONCRETE 12.5 MM SUPERPAVE, TYPE 1 OR 2, INCLUDING
BITUMINOUS MATERIAL & "H" LIME = 165 LB/SY X 5,000 S.Y. = 413 TONS @ $110/TON $ 45,430.00

TOTAL ESTIMATED PAVING COST $ 54,430.00 (ADD 10% CONTINGENCY)

700 ft
City of Stockbridge
Agenda Request Form
Meeting Date

July 27, 2021

ACTION
X Action requested by City Council
PUBLIC HEARING
For informational purposes only
ORDINANCE
Budget Amendment Required
RESOLUTION
Attachment (s)
Payment of Invoice/Task Order/Change Order BID/SOLICTATION AWARD

AMOUNT PRESENTATION

DISCUSSION

REPORT
DISCUSSION
BUDGET ADJUSTMENT - N/A
FROM ACCOUNT: CONTRACT APPROVAL -
EXTENSION

PRESENTER: Lindell Miller / Decius Aaron

ITEM/PROJECT/EVENT REQUEST FOR QUALIFICATIONS (RFQ) NUMBER: RFQ NO. 2020-0006, CONSULTANT
SERVICES FOR THE PREPARATION OF UNIFIED DEVELOPMENT CODE

BACKGROUND INFORMATION:
The Community Development Department is requesting City Council’s approval to renew the term contract
for Request For Qualifications (RFQ) No. 2020-0006, Consultant Services for the Preparation of the Unified
Development Code with The Collaborative Firm, LLC, and the City of Stockbridge, authorizing the Mayor
to execute same; and authorizing the City Manager to execute all administrative and budgetary actions related
to the Agreement.

Page 1 of 2
STAFF RECOMMENDATION:
The Community Development Department is requesting City Council’s approval to renew the term contract for
Request For Qualifications (RFQ) No. 2020-0006, Consultant Services for the Preparation of the Unified
Development Code with The Collaborative Firm, LLC, and the City of Stockbridge, authorizing the Mayor to
execute same; and authorizing the City Manager to execute all administrative and budgetary actions related to the
Agreement.
The contract was awarded for an estimated annual amount of $100,000. The initial term of this contract agreement
is for one (1) year with the option to renew for four (4), one (1) year periods. This is the first renewal.
The Consultant Services for the Preparation of the Unified Development Code is for the development of an up-to-
date zoning code and map, site plan ordinance, a subdivision code, and land development ordinance, through the
creation of a Unified Development Code (UDC), guided by the recently completed comprehensive plan, and
planning principles on current land use trends and development. The UDC will be drafted in such a way as to help
create the future vision of Stockbridge that is set forth by its Comprehensive Plan. The consultant will provide the
full range of planning services necessary to undertake a complete rewrite of the current Ordinances.
The contract renewal will allow the consultant and Community Development Department staff to thoroughly
review the UDC sections, including the Downtown area design guidelines, set up appropriate meetings with the
Planning Commission & City Council members to obtain input and make revisions, and prepare an updated
Official Zoning Map as an interactive, digital ArcGIS system to be adopted concurrently with the UDC document.
The attached, revised UDC Project Schedule provides an overview of the action items/tasks and deliverables
expected from July 1 – October 31, 2021.

The Community Development Department has determined that The Collaborative Firm, LLC, is performing all
work in accordance with the contract requirements and is providing quality service to the City.
Section 3.30.227 - Renewals and extensions; The city council shall approve all renewals or term contract
extensions: (A) to afford the city a continuous supply of items or services in the event of the termination or near
termination of the award/contract and (B) where cost is greater than fifty thousand dollars ($50,000.00); and
when the original contract was approved by the city council.

Exhibit 1 – Contract Renewal
Exhibit 2 – Expenditures
Exhibit 3 - Revised UDC Project Schedule from July 1 – October 31, 2021

Fiscal Impact:
Account# 100-74100-521200
Beginning Budget: $100,000
Spent: $30,000
Ending Budget: $70,000

APPROVED BY:
LEGAL: YES NO or N/A Sign________________________________________________
Page 2 of 2

PROCUREMENT YES NO or N/A Sign ___Lindell Y. Miller
st_2.ckbri!_fge
Where Community Conn ct.s

PROCUREMENT DIVISION
4640 North Henry Boulevard, Stockbri dge, Georgia, 30281 I Phone: (770) 389-7900

CONTRACT RENEWAL EVALUATION FORM

Department: Community Development

Contact: Brecca Johnson, Community Development Director

Contract No.: Request For Quote No. 2020-0006 - Consultant Services For The Preparation of Unified
Development Code

The above referenced contract is scheduled to expire on August 31, 2021. Per the terms of the Contract, this
Contract is eligible to be renewed for an additional 12-month term.

Please complete the Survey (Section 1, below) evaluating the Contractor's performance during the past Contract
Term. If answering "No" to any question, please provide a brief explanation. Per Section 2, please indicate
whether you wish to renew this contract.

Section 1: Contractor Evaluation
YES NO

l. Contractor performed all work in ✓
conformance with the Contract
requirements?

2. Contractor was responsive and
professional?

3. Are you satisfied with the quality of v
the work performed by Contractor?

4. Did Contractor anticipate your ✓
needs and provide value-added services
beyond the scope/requirements of the
Contract?

Comments /\,'U5 pt-ojt:c.+ j<:,
~f ~ JtM:-e1veJ--
-~IA1/\t:.l
at · t~. +
'Avvil- ci'w~~ -f;:iW-1<6!-
e-,ct-~~ ~~ ~~
~f #v
/tli <An-I- °I> Cn,i""".,;.:l ~ i f ~ .9cf""-~ f.,-- {VI'."' M~i. ~,ff
N.,V\:€,W ?.V\.tl f/\UP'M'ATlW\ ~ ~ Off;cid 'itM~ W)/~, W\fll''ll~vv.,, ,
tM.6vtJ A12C-Gi 1<!; f 1,,_th',,.Mv\.. +o ~ ;1_ti,,p.fd. w cth- -tt,-e, V DC:- 4ota......t:
Procurement Division 4640 orth Henry Boul evard Stockbridge. Georgia 3028 1 1770.389.7900
Section 2: Renewal

No, we wish not to renew. Please close Contract.

J Yes, we wish to renew

a) Check the appropriate box below

~ renew per the terms & requirements of original Contract
renewal to include additional/modified terms & requirements, please contact me for
details

Please sign and return this form to: Wanda J. Cooley, Procurement Assistant
Procurement - Contract Administration

Questions regarding this form should be directed to: _ _ _ _ __

Submitted by:

~::liU~)
0ruc~ a.. Johnsoh,-
cprinted name) _

p,;te-±cv J ~mvvw-~r+-v~0~
(title) 0
,f,(z,oz, i
(date)

Procurement Division 4640 orth Henry Boulevard Stockbridge. Georgia 30281 1770.389.7900
Updated 7.6.2021

City of Stockbridge 2021 UDC Update Project Schedule
(July through October 2021)

Action Items/Tasks Target Date

Draft UDC and Zoning Map files sent July 1, 2021

City Review of Overall Code & Downtown Area Guidelines July 2021

Work Sessions’ with Planning Commission Week of August 2, 2021

Work Sessions’ with Mayor & City Council Week of August 9, 2021

City to provide TCF comments August 18, 2021

Update UDC with City’s Modifications and Submit Final Draft September 3, 2021
City to Legally Advertisement for Public Hearing
September 6, 2021 (minimum date)
at Planning Commission Meeting
UDC/ Handouts Package for Planning Commission September 13, 2021

UDC Discussion Wrap‐Up with City Council at Retreat Mid September 2021

Planning Commission Public Hearing September 23, 2021
City to Legally Advertisement for Public Hearing
September 24, 2021 (minimum date)
at Mayor & City Council Meetings
UDC/ Handouts Package for Mayor & City Council October 1, 2021

Mayor & Council Public Hearing/ Work Session October 12, 2021

Mayor & Council – Public Hearing/ Adoption October 26, 2021

Submit Final Deliverables October 29, 2021
City of Stockbridge
Agenda Request Form
Meeting Date

July 27, 2021

ACTION
X Action requested by City Council
PUBLIC HEARING
For informational purposes only
ORDINANCE
Budget Amendment Required
RESOLUTION
Attachment (s)
Payment of Invoice/Task Order/Change Order BID/SOLICTATION AWARD

AMOUNT N/A PRESENTATION

DISCUSSION

X REPORT
DISCUSSION
BUDGET ADJUSTMENT/ N/A
CONTRACT APPROVAL -
RENEWAL

PRESENTER: Lindell Miller - Decius Aaron

ITEM/PROJECT/EVENT: SURPLUS ITEMS – PUBLIC WORKS TRUCKS

BACKGROUND INFORMATION:

The Public Works Department is requesting that City Council declare the surplus inventory list below
unserviceable items, since the items can no longer be used advantageously by City staff.

Page 1 of 2
STAFF RECOMMENDATION:
The Public Works Department is requesting that City Council declare the surplus inventory list below for Trucks
deemed unserviceable items, since the items can no longer be used advantageously by City staff. City staff have
examined and assessed the items listed below and confirmed that the items are unserviceable and impractical.

Section 3.30.190 - Disposition of personal property. A. Declaration of Unserviceability. The city council shall
determine whether a particular item or category of personal property can no longer be used advantageously by
the city and has therefore become unserviceable. B. Disposition. Unserviceable personal property may be sold
by public sale, sealed bidding, spot bidding or any other means deemed most advantageous to the city.

Surplus Items

Vehicle # Department Year Make Model VIN# Tag No. Asset # Mileage Color Driver Alrt #
011V Water 1987 Chevrolet C-70 1GBG7D1B1HV111869 GV65566 10033 129,119 White 475VG
083V Water 2006 Ford Truck F-350 1FDSW34536EAO1908 GV65518 10009 81,131 White 483VG
103V Water 2008 Swap Loader Intern'l Durastar 1HTMMAAL38J685379 GV65587 10002 22,499 White 192UJ

Fiscal Impact: No Fiscal Impact

APPROVED BY:
LEGAL: YES NO or N/A Sign________________________________________________

PROCUREMENT YES NO or N/A Sign ___Lindell Y. Miller

FINANCE DEPT: YES NO or N/A Sign_________________________________________________
CITY MANAGER: YES NO or N/A Sign_________________________________________________

Page 2 of 2
City of Stockbridge
Staff Recommendation Form
Meeting Date

July 27, 2021
For Council Approval
ACTION
X Action requested by City Council
PUBLIC HEARING
For informational purposes only
ORDINANCE
Budget Amendment Required
RESOLUTION
Attachment (s)
Payment of Invoice/Task Order/Change Order BID/SOLICTATION AWARD

PRESENTATION

AMOUNT $210,000.00 DISCUSSION

REPORT
DISCUSSION
BUDGET ADJUSTMENT/ N/A
FROM ACCOUNT: ____________________________ CONTRACT APPROVAL -
RENEWAL
TO ACCOUNT: _______________________________

PRESENTER: Lindell Y. Miller/Decius Aaron

ITEM/PROJECT/EVENT: REQUEST FOR PROPOSAL(RFP) NUMBER 2019-00022P – CGL FACILITY
MANAGEMENT, LLC, FACILITY MAINTENANCE SOLUTIONS/GROUNDS KEEPER

BACKGROUND INFORMATION:
On July 8, 2019, (Resolution R19-1077), the Council approved Piggybacking the State of Georgia contract
with CGL Facility Management, LLC, City of Stockbridge contract Number 2019-00022P, State of Georgia
contract Number 99999-001-SPD0000154-0001, Facility Maintenance Solutions/ Grounds Keeper
Landscaper, for an annual amount of $150,000.00. The State of Georgia contract was effective September
1, 2018, and provides the City with preventive and corrective maintenance services for the beautification
of the City gateways.

Page 1 of 2
STAFF RECOMMENDATION:
The Public Works Department is requesting City Council’s approval to renew the term contract for
contract No. 2019-00022P, Facility Maintenance Solutions/ Grounds Keeper Landscaper, between CGL
Facilities Management, LLC, and the City of Stockbridge, and increase the annual expenditure amount
from $150,000.00 to an annual amount of $210,000.00 as approved in the FY2021 budget, to include
Campground Road, Jodeco Road, Bridges at Jodeco area, and the Jodeco Road (Bridges Area) authorizing
the Mayor to execute same; and authorizing the City Manager to execute all administrative and budgetary
actions related to the Agreement.

The purpose of the State contract is to provide for preventive/scheduled and corrective/unscheduled
maintenance services for customers responsible for occupying/managing locations that consist with multiple
facilities/buildings. The scope of services includes all the labor and material to perform on-site preventive
maintenance services including work on building envelope and structure; site utilities and distribution
systems; central utility plants; hot and chilled water systems; natural gas, LP distribution and combustion
systems; plumbing, sewer and water control systems; electrical systems and lighting; heating ventilation and
air conditioning (HVAC); uninterruptible power supply (UPS) systems; emergency generators; security and
alarm systems; fire alarm, fire sprinkler, and fire suppression systems; water towers; kitchen and laundry
equipment; pest control services; swimming pools; grounds/landscape and fume hoods.

The monthly cost for the services of the additional locations is as follow:

Location Monthly Cost
Campground Road $2,936.90
Jodeco Road (Bridges at Jodeco Area) $1,452.00
Jodeco Road (Bridge Area) $824.08
Total $5,212.98

City staff is requesting a contract renewal through December 2022. The Public Works Department has
determined that CGL Facilities Management, LLC, has performed all work in accordance with the contract
requirements, and have provided quality service to the City.
Section 3.30.227 - Renewals and extensions; The city council shall approve all renewals or term contract
extensions: (A) to afford the city a continuous supply of items or services in the event of the termination or
near termination of the award/contract and (B) where cost is greater than fifty thousand dollars ($50,000.00);
and when the original contract was approved by the city council.
Fiscal Impact: Funds will be provided from account number 100-42200-522000 (Right-of-Way
Landscaping) in the FY2021 Public Works Budget.

APPROVED BY:
LEGAL: YES NO or N/A Sign________________________________________________

PROCUREMENT YES NO or N/A Sign ___Lindell Y. Miller

FINANCE DEPT: YES NO or N/A Sign_________________________________________________
Page 2 of 2
CITY MANAGER: YES NO or N/A Sign_________________________________________________
Statewide Information Sheet

Statewide 99999-001- 91001, 91060,
NIGP Code 93625, 94155
Contract Number SPD0000154-0001
Name of
Facility Maintenance Solutions
Contract
Expira
Effective Date August 15, 2018 July 14, 2021
tion
Date
Contract Table of Contents
Suppliers Contract Convenience
Awarded Information: Contract
Contract Information for Supplier Page Number

CGL Facility Management LLC 2

Additional Contract Information

Contract Renewals/ Extensions/ Changes 3

General Contract Information/Ordering Instructions 4

Scope of Services 5

Rates for Technichans and Materials 6

DOAS Contact Information 7

Vendor Name: CGL Facility Management, LLC

Contract Information

Statewide Contract Number Facility Maintenance Solutions

Contract Name 99999-001- SPD0000154-0001

PeopleSoft Vendor Number 0000176490 Location Code 000001

Vendor Name & Address

CGL Facility Management, LLC
1903 Phoenix Blvd, Suite 250
Atlanta, GA 30349

TIN: 26-795410
Contract Administrator

Name: Greg Westbrook
Telephone: 678-381-6583
Email: gwestbrook@cglcompanies.com

Web Links
cglcompanies.com
cglgastatewide.com

Contract Details

1. Orders to be mailed to See Contract Ordering Instructions
1903 Phoenix Blvd,
2. Payments to be mailed to Suite 250
Atlanta, GA 30349

3. Shipping Information NA

4. Discounts NA

5. Payment Terms Net 30 Days

6. Acceptable Payment method Purchase Order

Facility Maintenance Solution 2
Contract Renewals/Extensions/Amendments

Facility Maintenance Solution
Contract Ordering Instructions

Step 1: Agency should contact CGL to schedule a site visit.

Step 2: CGL will engage with Agency personnel to perform walkthroughs of facilities and obtain the
required information from which to develop solution and a cost proposal. Typical information obtained
during the site visits starts with an understanding of the desired services such as HVAC, plumbing,
electrical, fire life safety equipment, elevators, pest control, landscaping, etc. Once this is understood,
specific information will be obtained through request or during a visual inspection on the walkthrough.

Step 3: Within 7 to 14 days after completion of the site assessment visit, CGL will prepare and submit a
fixed priced cost proposal using the information obtained during the site visit. The cost proposal will
include cost for Facility Management, all Preventive/Scheduled Maintenance and resident staff that will
be available to perform Corrective/Unscheduled Maintenance per the terms of the statewide contract. If
a Computerized Maintenance Management System implementation is desired, a onetime start-up cost
will be presented for this system.

Step 4: The Agency will reach final agreement on cost, terms, timeframe of any transition period and
any other additional Agency Terms and Conditions through negotiations with CGL.

Step 5: Agency will submit a Purchase Order/Contract to CGL based on the agreed upon terms and
conditions as a result of negotiations. CGL will create the Amendment documentation for the Statewide
Contract and submit to the Agency for signature.

Facility Maintenance Solution
Scope of Services

This is the State-Wide Contract (SWC) for preventive and corrective maintenance services to state
agencies and other eligible contract users. Any contract established pursuant to this solicitation shall be
for the convenience of state agencies, the University System of Georgia, city and county governments
and local school systems and shall not be considered a mandatory source for such services. CGL Facility
Management LLC is the supplier for this contract. For more details, see the contract details/attachments.
This is a non-catalog form contract.
For the full Scope of Services, click link below:
Statewide Contract Scope of Services

Facility Maintenance Solution
Rates for Technicians and Materials
Category: Corrective/Unscheduled Maintenance
SubCategory: Corrective/Unscheduled Maintenance - Normal Duty Hours
Unit of
Line Item Maintenance Labor Category Measure Unit Price
1 Chief Engineer Hour $72.00
2 HVAC Technician Hour $93.50
3 Electrical Technician Hour $60.00
4 Electronics Technician Hour $90.61
5 Fire Alarm Technician Hour $90.61
6 Plumbing Technician Hour $89.50
7 General Maintenance Tradesman Hour $39.95
8 Generator Technician Hour $95.00
9 Locksmith - Electronic Hour $90.61
10 Locksmith - Mechanical Hour $60.00
11 Welder Hour $62.00
12 Fencing Technician Hour $65.00
13 Specialty Kitchen Equipment Hour $95.00
14 Groundskeeper/Landscaper Hour $32.00
SubCategory: Corrective/Unscheduled Maintenance - After Hours and Emergency
Unit of
Line Item Maintenance Labor Category Measure Unit Price
15 Chief Engineer Hour $108.00
16 HVAC Technician Hour $140.25
17 Electrical Technician Hour $90.00
18 Electronics Technician Hour $135.92
19 Fire Alarm Technician Hour $135.92
20 Plumbing Technician Hour $134.25
21 General Maintenance Tradesman Hour $59.93
22 Generator Technician Hour $142.50
23 Locksmith - Electronic Hour $135.92
24 Locksmith - Mechanical Hour $90.00
25 Welder Hour $93.00
26 Fencing Technician Hour $97.50
27 Specialty Kitchen Equipment Hour $142.50
28 Groundskeeper/Landscaper Hour $48.00
SubCategory: Materials
Unit of
Line Item Description of Supply/Service Measure Markup (%)
29 Corrective Maintenance Material Cost Dollar 9.6%

Facility Maintenance Solution
DOAS Contact Information

Mrs. Bennetta Daniels
Contract Management Specialist
Bennetta.daniels@doas.ga.gov
404-656-1786

For Team Georgia Marketplace question(s)

Procurement Help Desk
Telephone: (404) 657-6000
Fax: (404) 657-8444
Email: procurementhelp@doas.ga.gov

Facility Maintenance Solution
City of Stockbridge
Agenda Request Form
Meeting Date

July 27, 2021
ACTION
X Action requested by City Council
PUBLIC HEARING
For informational purposes only
ORDINANCE
Budget Amendment Required
RESOLUTION
Attachment (s)
Payment of Invoice/Task Order/Change Order X BID/SOLICTATION AWARD

AMOUNT $ 2,644,451.02 PRESENTATION

DISCUSSION

REPORT
DISCUSSION
FROM ACCOUNT:
FUND BALANCE: CONTRACT APPROVAL -
RENEWAL

PRESENTER: Lindell Y. Miller/Decius Aaron

ITEM/PROJECT/EVENT: INVITATION TO BID (ITB) 2021-0003, EAST ATLANTA ROAD/LEE
STREET ROADWAY IMPROVEMENTS

BACKGROUND INFORMATION:
The City of Stockbridge Procurement Division is requesting approval to award a fixed contract to the lowest
responsive, responsible bidder, Summit Construction and Development, LLC, Invitation To Bid (ITB)
Number 2021-0003, for the City of Stockbridge East Atlanta Road/ Lee Street Roadway Improvements, in
the total amount of $2,644,451.02.

Page 1 of 2
STAFF RECOMMENDATION:
The City of Stockbridge Procurement Division is requesting approval to award a fixed contract to the lowest
responsive, responsible bidder, Summit Construction and Development, LLC, Invitation To Bid (ITB)
Number 2021-0003, for the City of Stockbridge East Atlanta Road/ Lee Street Roadway Improvements, in
the total amount of $2,644,451.02.
Invitation To Bid (ITB) Number 2021-0003, for the City of Stockbridge East Atlanta Road/ Lee Street
Roadway Improvements work will consists of furnishing and installing all materials, labor, tools, equipment,
and related services required for a complete project. This project includes but is not limited the widening of
East Atlanta Road from N. Henry Blvd. to Love Street to add turn lanes, the widening and realignment of Lee
Street north and south of N. Henry Blvd. Work includes but is not limited to traffic control, erosion and
sediment control, demolition and disposal, stormwater, utility relocations and adjustment, paving, hardscape,
traffic signals, striping, and landscaping.
The Procurement Division solicited Invitation To Bid (ITB) Number 2021-0003, for the City of Stockbridge
East Atlanta Road/ Lee Street Roadway Improvements in accordance with the City’s Ordinance and the State
of Georgia Code.
Invitation To Bid (ITB) Number 2021-0003, opened on July 8th, 2021; four contractors responded to the
solicitation; Summit Construction and Development, LLC; Ohmshiv Construction, LLC; CMES, Inc and
Helix Group, Inc. (Exhibit I).
Section 3.30.100 - Competitive sealed bids, Approval of Bid. All bid awards for amounts greater than fifty
thousand dollars ($50,000.00) (cost or revenue) shall be approved by the City Council.

Fiscal Impact: Funds will be provided from Account Number 347-42200-541480

APPROVED BY:
LEGAL: YES NO or N/A Sign________________________________________________

PROCUREMENT YES NO or N/A Sign ___Lindell Y. Miller

FINANCE DEPT: YES NO or N/A Sign_________________________________________________
CITY MANAGER: YES NO or N/A Sign_________________________________________________

Page 2 of 2
BID TABULATION
CITY OF STOCKBRIDGE PROCUREMENT DIVISION
EAST ATLANTA ROAD - LEE STREET ROADWAY IMPROVEMENTS
ITB NO.: 2021-0003
July 8, 2021
Summit Construction & Development, LLC Ohmshiv Construction, LLC CMES, Inc. Helix Group, Inc.
2108 Bently Drive 805 Progress Court, Ste A 3900 Steve Reynolds Blvd. 1375 Oakley Industrial Blvd.
Stone Mountain, GA 30087 Lawrenceville, GA 30043 Norcross, GA 30093 Fairburn, GA 30213
ITEM ESTIMATED UNIT TOTAL UNIT TOTAL UNIT TOTAL UNIT TOTAL
UNITS DESCRIPTION
NO.: QUANTITY PRICE PRICE PRICE PRICE PRICE PRICE PRICE PRICE
1 1 L.S. MOBILIZATION, BONDS AND INSURANCE $ 329,408.50 $ 329,408.50 $ 5,000.00 $ 5,000.00 $ 182,520.00 $ 182,520.00 $ 53,543.71 $ 53,543.71
TRAFFIC CONTROL (COMPLETE; PER GDOT/MUTCD FOR PROJECT
2 1 L.S.
DURATION) $ 60,730.00 $ 60,730.00 $ 125,000.00 $ 125,000.00 $ 138,391.52 $ 138,391.52 $ 289,788.93 $ 289,788.93
DEMOLITION REMOVAL, DISPOSAL AND STORAGE (COMPLETE; INCLUDING
BUT NOT LIMITED TO VEGETATION, TREES, SAWCUT TING, PAVEMENTS,
3 1 L.S.
CONCRETE, STRUCTURES, SIGNAGE, TRAFFIC SIGNALS AND ALL RELATED
APPURTENANCES) $ 200,144.02 $ 200,144.02 $ 861,225.00 $ 861,225.00 $ 819,733.95 $ 819,733.95 $ 27,939.08 $ 27,939.08
GIS "AS-BUILT" SURVEY OF COMPLETE PROJECT ON "GEORGIA STATE PLANE
4 1 L.S.
COORDINATES" FOR ALL WORK PERFORMED $ 15,000.00 $ 15,000.00 $ 10,000.00 $ 10,000.00 $ 3,300.00 $ 3,300.00 $ 32,153.22 $ 32,153.22
CONTINGENCY ALLOWANCE (USED SOLELY AT THE DIRECTION OF THE
5 1 L.S. $ 200,000.00 $ 200,000.00 $ 200,000.00 $ 200,000.00 $ 200,000.00 $ 200,000.00 $ 200,000.00 $ 200,000.00
OWNER)
EAST ATLANTA ROAD IMPROVEMENTS
6 4,210 S.Y. 2" DEEP ASPHALTIC CONCRETE SURFACE MILLING $ 5.50 $ 23,155.00 $ 4.25 $ 17,892.50 $ 4.75 $ 19,997.50 $ 9.37 $ 39,447.70
8" THICK GDOT GAB BASE COURSE INSTALLED AND COMPACTED UNDER
7 188 TON
CONCRETE CURB $ 32.00 $ 6,016.00 $ 28.00 $ 5,264.00 $ 70.00 $ 13,160.00 $ 45.97 $ 8,642.36
8 1,240 TON GDOT GAB BASE COURSE INSTALLED AND COMPACTED UNDER ROADWAY
$ 32.00 $ 39,680.00 $ 27.00 $ 33,480.00 $ 28.00 $ 34,720.00 $ 47.04 $ 58,329.60
9 450 GAL BITUMINOUS PRIME COAT @ 0.25 GAL/S.Y. $ 6.50 $ 2,925.00 $ 6.05 $ 2,722.50 $ 5.00 $ 2,250.00 $ 7.70 $ 3,465.00
RECYCLED ASPHALTIC CONC. LEVELING INCL. BITUMINOUS MATERIAL & H
10 143 TON
LIME $ 220.00 $ 31,460.00 $ 130.00 $ 18,590.00 $ 125.00 $ 17,875.00 $ 263.62 $ 37,697.66
1.5" RECYCLED ASPHALTIC CONC. -12.5MM SUPERPAVE, GP 3 ONLY, INCL.
11 630 TON
BITUMINOUS MATERIAL & H LIME $ 140.00 $ 88,200.00 $ 120.00 $ 75,600.00 $ 110.00 $ 69,300.00 $ 203.10 $ 127,953.00
2" RECYCLED ASPHALTIC CONC. -19MM SUPERPAVE, GP 1 OR 2, INCL.
12 220 TON
BITUMINOUS MATERIAL & H LIME $ 140.00 $ 30,800.00 $ 116.00 $ 25,520.00 $ 98.00 $ 21,560.00 $ 224.57 $ 49,405.40
6" RECYCLED ASPHALTIC CONC. -25MM SUPERPAVE, GP 1 OR 2, INCL.
13 650 TON
BITUMINOUS MATERIAL & H LIME $ 140.00 $ 91,000.00 $ 116.00 $ 75,400.00 $ 95.00 $ 61,750.00 $ 187.36 $ 121,784.00
14 800 GAL BITUMINOUS TACK COAT @ 0.06 GAL/SQ.YD. $ 6.50 $ 5,200.00 $ 6.05 $ 4,840.00 $ 2.75 $ 2,200.00 $ 7.70 $ 6,160.00
15 482 L.F. GDOT 8" X 30" TP 2 CLASS "A" CONCRETE CURB AND GUTTER $ 22.50 $ 10,845.00 $ 20.00 $ 9,640.00 $ 20.00 $ 9,640.00 $ 42.16 $ 20,321.12
16 1,025 EA. GDOT 8" X 24" TP 2 CLASS "A" CONCRETE CURB AND GUTTER $ 21.50 $ 22,037.50 $ 19.00 $ 19,475.00 $ 16.00 $ 16,400.00 $ 38.60 $ 39,565.00
17 24 S.Y. GDOT 8" THICK CLASS "A" CONCRETE DRIVEWAY $ 85.00 $ 2,040.00 $ 50.00 $ 1,200.00 $ 75.00 $ 1,800.00 $ 143.35 $ 3,440.40
18 700 S.Y. GDOT 4" THICK CLASS "A" CONCRETE SIDEWALK $ 38.00 $ 26,600.00 $ 30.00 $ 21,000.00 $ 38.00 $ 26,600.00 $ 58.08 $ 40,656.00
19 1 EA. GDOT TYPE "A" ADA WHEELCHAIR RAMP - CLASS "A' CONCRETE (COMPLETE)
$ 850.00 $ 850.00 $ 1,500.00 $ 1,500.00 $ 960.00 $ 960.00 $ 2,089.96 $ 2,089.96
20 3 EA. GDOT TYPE "B" ADA WHEELCHAIR RAMP - CLASS "A" CONCRETE (COMPLETE)
$ 850.00 $ 2,550.00 $ 1,500.00 $ 4,500.00 $ 1,100.00 $ 3,300.00 $ 2,250.72 $ 6,752.16
21 7 EA. GDOT TYPE "D" ADA WHEELCHAIR RAMP - CLASS "A' CONCRETE (COMPLETE)
$ 850.00 $ 5,950.00 $ 1,500.00 $ 10,500.00 $ 530.00 $ 3,710.00 $ 1,768.43 $ 12,379.01
22 2,369 L.F. GDOT THERMOPLASTIC SOLID LINE 5" WIDE WHITE $ 1.50 $ 3,553.50 $ 0.70 $ 1,658.30 $ 0.80 $ 1,895.20 $ 1.03 $ 2,440.07
23 355 L.F. GDOT THERMOPLASTIC SOLID DOUBLE LINE 5" WIDE YELLOW $ 1.50 $ 532.50 $ 1.55 $ 550.25 $ 1.50 $ 532.50 $ 2.06 $ 731.30
24 2,120 L.F. GDOT THERMOPLASTIC SOLID LINE 5" WIDE YELLOW $ 1.50 $ 3,180.00 $ 0.75 $ 1,590.00 $ 0.50 $ 1,060.00 $ 1.03 $ 2,183.60
25 100 L.F. GDOT THERMOPLASTIC SKIP STRIP 5" WIDE YELLOW $ 1.50 $ 150.00 $ 0.55 $ 55.00 $ 0.65 $ 65.00 $ 1.61 $ 161.00
26 2,552 L.F. GDOT THERMOPLASTIC SOLID LINE 8" WIDE WHITE $ 2.50 $ 6,380.00 $ 2.75 $ 7,018.00 $ 2.00 $ 5,104.00 $ 3.70 $ 9,442.40
27 106 L.F. GDOT THERMOPLASTIC SOLID LINE 24" WIDE WHITE $ 6.50 $ 689.00 $ 6.05 $ 641.30 $ 5.00 $ 530.00 $ 7.52 $ 797.12
28 1,216 EA. GDOT THERMOPLASTIC SKIP STRIP 5" WIDE YELLOW (2' SEGMENT W/6" GAP) $ 1.50 $ 1,824.00 $ 0.55 $ 668.80 $ 0.65 $ 790.40 $ 0.96 $ 1,167.36
29 490 L.F. GDOT THERMOPLASTIC 7' WIDE WHITE CROSSWALK COMPLETE STRIPING $ 12.50 $ 6,125.00 $ 8.55 $ 4,189.50 $ 10.00 $ 4,900.00 $ 22.38 $ 10,966.20
30 6 EA. GDOT THERMOPLASTIC TRAFFIC ARROW, TP 2 $ 120.00 $ 720.00 $ 110.00 $ 660.00 $ 90.00 $ 540.00 $ 160.77 $ 964.62
31 3 EA. GDOT THERMOPLASTIC TRAFFIC ARROW, TP 3 $ 140.00 $ 420.00 $ 180.00 $ 540.00 $ 180.00 $ 540.00 $ 261.24 $ 783.72
32 16 L.F. 12" RCP STORM PIPE - CLASS "III" $ 50.00 $ 800.00 $ 45.00 $ 720.00 $ 110.00 $ 1,760.00 $ 100.00 $ 1,600.00
33 48 L.F. 15" RCP STORM PIPE - CLASS "III" $ 45.00 $ 2,160.00 $ 50.00 $ 2,400.00 $ 130.00 $ 6,240.00 $ 63.33 $ 3,039.84
34 7 EA. GDOT STD. 1019-A TP E CATCH BASIN W/HOOD AND GRATE $ 3,900.00 $ 27,300.00 $ 3,000.00 $ 21,000.00 $ 3,100.00 $ 21,700.00 $ 4,862.85 $ 34,039.95
35 1 EA. GDOT STD. 1033D CATCH BASIN $ 3,900.00 $ 3,900.00 $ 3,000.00 $ 3,000.00 $ 3,400.00 $ 3,400.00 $ 5,593.33 $ 5,593.33
REMOVE EXISTING GDOT 1019 CATCH BASIN/DROP INLET TOP AND REPLACE
36 7 EA. TOP WITH TRAFFIC RATED GDOT 1019 UNCTION BOX TOP WITH FRAME AND
COVER (COMPLETE) $ 3,200.00 $ 22,400.00 $ 2,000.00 $ 14,000.00 $ 390.00 $ 2,730.00 $ 2,297.32 $ 16,081.24
RELOCATE EXISTING FIRE HYDRANT (COMPLETE) INCLUDING BUT NOT
37 2 EA.
LIMITED TO D.I. PIPE, FITTINGS, RODS AND ALL RELATED APPURTENANCES $ 4,500.00 $ 9,000.00 $ 3,000.00 $ 6,000.00 $ 1,725.00 $ 3,450.00 $ 2,696.57 $ 5,393.14
38 4 EA. ADJUST EXISTING WATER VALVE BOX TO GRADE (COMPLETE) $ 750.00 $ 3,000.00 $ 400.00 $ 1,600.00 $ 720.00 $ 2,880.00 $ 321.53 $ 1,286.12
ADJUST EXISTING SANITARY SEWER MANHOLE FRAME AND COVER TO
39 4 EA.
GRADE (COMPLETE) $ 1,500.00 $ 6,000.00 $ 2,000.00 $ 8,000.00 $ 1,200.00 $ 4,800.00 $ 1,102.06 $ 4,408.24
ADJUST EXISTING AT&T MANHOLE FRAME AND COVER TO GRADE
40 1 EA.
(COMPLETE) $ 1,500.00 $ 1,500.00 $ 2,000.00 $ 2,000.00 $ 1,200.00 $ 1,200.00 $ 1,918.55 $ 1,918.55
41 41 S.F. GDOT HIGHWAY SIGNS, TP 1; MATERIAL REFLECTIVE SHEETING, TP 11 $ 36.00 $ 1,476.00 $ 26.00 $ 1,066.00 $ 28.00 $ 1,148.00 $ 40.19 $ 1,647.79
42 65 L.F. GDOT GALVANIZED STEEL POSTS, TP 7 $ 29.50 $ 1,917.50 $ 12.00 $ 780.00 $ 11.00 $ 715.00 $ 16.08 $ 1,045.20
43 0.78 AC TEMPORARY GRASSING $ 1,500.00 $ 1,170.00 $ 550.00 $ 429.00 $ 750.00 $ 585.00 $ 1,085.17 $ 846.43
44 6.5 TON MULCH $ 250.00 $ 1,625.00 $ 225.00 $ 1,462.50 $ 375.00 $ 2,437.50 $ 625.38 $ 4,064.97
45 1 EA. CONSTRUCTION EXIT $ 2,500.00 $ 2,500.00 $ 1,150.00 $ 1,150.00 $ 1,600.00 $ 1,600.00 $ 2,716.95 $ 2,716.95
46 1 EA. MAINTENANCE OF CONSTRUCTION EXIT $ 650.00 $ 650.00 $ 450.00 $ 450.00 $ 500.00 $ 500.00 $ 1,366.51 $ 1,366.51
47 1,352 L.F. TEMPRARY SILT FENCE, TYPE "C" $ 3.25 $ 4,394.00 $ 3.25 $ 4,394.00 $ 4.00 $ 5,408.00 $ 6.43 $ 8,693.36
48 1,352 L.F. MAINTENANCE OF TEMPORARY SILT FENCE $ 0.25 $ 338.00 $ 1.00 $ 1,352.00 $ 1.00 $ 1,352.00 $ 0.16 $ 216.32
49 15 EA. INLET SEDIMENT TRAPS $ 200.00 $ 3,000.00 $ 225.00 $ 3,375.00 $ 240.00 $ 3,600.00 $ 401.92 $ 6,028.80
50 15 EA. MAINTENANCE OF INLET SEDIMENT TRAPS $ 50.00 $ 750.00 $ 50.00 $ 750.00 $ 75.00 $ 1,125.00 $ 192.92 $ 2,893.80
51 3 EA. WATER MONITORING AND SAMPLING $ 475.00 $ 1,425.00 $ 300.00 $ 900.00 $ 400.00 $ 1,200.00 $ 643.06 $ 1,929.18
52 0.78 AC PERMANENT GRASSING $ 1,800.00 $ 1,404.00 $ 1,850.00 $ 1,443.00 $ 1,400.00 $ 1,092.00 $ 2,081.92 $ 1,623.90
53 2.2 TON AGRICULTURAL LIME $ 150.00 $ 330.00 $ 450.00 $ 990.00 $ 540.00 $ 1,188.00 $ 844.02 $ 1,856.84
54 2.2 GAL LIQUID LIME $ 150.00 $ 330.00 $ 4.00 $ 8.80 $ 17.00 $ 37.40 $ 29.58 $ 65.08
55 0.5 TON FERTILIZER MIXED GRADE $ 650.00 $ 325.00 $ 500.00 $ 250.00 $ 990.00 $ 495.00 $ 1,479.04 $ 739.52
56 9 LBS FERTILIZER NITROGEN CONTENT $ 15.00 $ 135.00 $ 4.00 $ 36.00 $ 1.49 $ 13.41 $ 2.41 $ 21.69
TRAFFIC SIGNAL MODIFICATIONS - INTERSECTION NO.: 1 (COMPLETE; IN
57 1 L.S. ACCORDANCE WITH "SIGNAL PLANS" DESIGNED BY "WILBURN
ENGINEERING") $ 168,000.00 $ 168,000.00 $ 181,500.00 $ 181,500.00 $ 160,000.00 $ 160,000.00 $ 198,745.48 $ 198,745.48
LANDSCAPING EAST ALTANTA ROAD (COMPLETE; IN ACCORDANCE WITH
58 1 L.S. $ 98,570.00 $ 98,570.00 $ 50,000.00 $ 50,000.00 $ 100,000.00 $ 100,000.00 $ 399,325.35 $ 399,325.35
"LANDSCAPE PLANS" DESIGNED BY "TSW")
NORTH AND SOUTH LEE STREET IMPROVEMENTS
59 4,890 S.Y. 2" DEEP ASPHALTIC CONCRETE SURFACE MILLING $ 5.50 $ 26,895.00 $ 4.25 $ 20,782.50 $ 4.75 $ 23,227.50 $ 10.90 $ 53,301.00
8" THICK GDOT GAB BASE COURSE INSTALLED AND COMPACTED UNDER
60 380 TON
CONCRETE CURB $ 32.00 $ 12,160.00 $ 28.00 $ 10,640.00 $ 40.00 $ 15,200.00 $ 46.34 $ 17,609.20
61 2,310 TON GDOT GAB BASE COURSE INSTALLED AND COMPACTED UNDER ROADWAY $ 32.00 $ 73,920.00 $ 27.00 $ 62,370.00 $ 28.00 $ 64,680.00 $ 47.43 $ 109,563.30
62 850 GAL BITUMINOUS PRIME COAT @ 0.25 GAL/S.Y. $ 6.50 $ 5,525.00 $ 6.05 $ 5,142.50 $ 5.00 $ 4,250.00 $ 7.70 $ 6,545.00
RECYCLED ASPHALTIC CONC. LEVELING INCL. BITUMINOUS MATERIAL & H
63 148 TON
LIME $ 220.00 $ 32,560.00 $ 130.00 $ 19,240.00 $ 125.00 $ 18,500.00 $ 263.85 $ 39,049.80
1.5" RECYCLED ASPHALTIC CONC. -12.5MM SUPERPAVE, GP 2 ONLY, INCL.
64 850 TON
BITUMINOUS MATERIAL & H LIME $ 140.00 $ 119,000.00 $ 120.00 $ 102,000.00 $ 110.00 $ 93,500.00 $ 231.70 $ 196,945.00
2" RECYCLED ASPHALTIC CONC. -19MM SUPERPAVE, GP 1 OR 2, INCL.
65 405 TON
BITUMINOUS MATERIAL & H LIME $ 140.00 $ 56,700.00 $ 116.00 $ 46,980.00 $ 98.00 $ 39,690.00 $ 196.67 $ 79,651.35
6" RECYCLED ASPHALTIC CONC. -25MM SUPERPAVE, GP 1 OR 2, INCL.
66 1,210 TON
BITUMINOUS MATERIAL & H LIME $ 130.00 $ 157,300.00 $ 116.00 $ 140,360.00 $ 95.00 $ 114,950.00 $ 201.95 $ 244,359.50
67 1,500 GAL BITUMINOUS TACK COAT @ 0.06 GAL/SQ.YD. $ 6.50 $ 9,750.00 $ 6.05 $ 9,075.00 $ 2.75 $ 4,125.00 $ 7.70 $ 11,550.00
68 194 L.F. GDOT 8" X 30" TP 2 CLASS "A" CONCRETE CURB AND GUTTER $ 22.50 $ 4,365.00 $ 20.00 $ 3,880.00 $ 20.00 $ 3,880.00 $ 41.97 $ 8,142.18
69 2,981 EA. GDOT 8" X 24" TP 2 CLASS "A" CONCRETE CURB AND GUTTER $ 21.50 $ 64,091.50 $ 19.00 $ 56,639.00 $ 16.00 $ 47,696.00 $ 38.68 $ 115,305.08
70 1,380 S.Y. GDOT 4" THICK CLASS "A" CONCRETE SIDEWALK $ 38.00 $ 52,440.00 $ 30.00 $ 41,400.00 $ 38.00 $ 52,440.00 $ 58.08 $ 80,150.40
71 3 EA. GDOT TYPE "A" ADA WHEELCHAIR RAMP - CLASS "A' CONCRETE (COMPLETE)
$ 850.00 $ 2,550.00 $ 1,500.00 $ 4,500.00 $ 1,100.00 $ 3,300.00 $ 1,929.19 $ 5,787.57
72 4 EA. GDOT TYPE "B" ADA WHEELCHAIR RAMP - CLASS "A" CONCRETE (COMPLETE)
$ 850.00 $ 3,400.00 $ 1,500.00 $ 6,000.00 $ 1,100.00 $ 4,400.00 $ 2,089.96 $ 8,359.84
73 3 EA. GDOT TYPE "C" ADA WHEELCHAIR RAMP - CLASS "A" CONCRETE (COMPLETE)
$ 850.00 $ 2,550.00 $ 1,500.00 $ 4,500.00 $ 1,500.00 $ 4,500.00 $ 2,089.96 $ 6,269.88
74 6 EA. GDOT TYPE "D" ADA WHEELCHAIR RAMP - CLASS "A' CONCRETE (COMPLETE)
$ 850.00 $ 5,100.00 $ 1,500.00 $ 9,000.00 $ 700.00 $ 4,200.00 $ 1,768.43 $ 10,610.58
75 4,012 L.F. GDOT THERMOPLASTIC SOLID LINE 5" WIDE WHITE $ 1.50 $ 6,018.00 $ 0.70 $ 2,808.40 $ 0.70 $ 2,808.40 $ 1.03 $ 4,132.36
76 977 L.F. GDOT THERMOPLASTIC SOLID DOUBLE LINE 5" WIDE YELLOW $ 1.50 $ 1,465.50 $ 1.55 $ 1,514.35 $ 1.40 $ 1,367.80 $ 2.06 $ 2,012.62
77 1,307 L.F. GDOT THERMOPLASTIC SOLID LINE 5" WIDE YELLOW $ 1.50 $ 1,960.50 $ 0.75 $ 980.25 $ 0.60 $ 784.20 $ 1.03 $ 1,346.21
78 995 L.F. GDOT THERMOPLASTIC SKIP STRIP 5" WIDE YELLOW $ 1.50 $ 1,492.50 $ 0.55 $ 547.25 $ 0.75 $ 746.25 $ 0.96 $ 955.20
79 565 L.F. GDOT THERMOPLASTIC SKIP STRIP 5" WIDE WHITE $ 1.50 $ 847.50 $ 0.55 $ 310.75 $ 0.80 $ 452.00 $ 0.96 $ 542.40
80 1,751 L.F. GDOT THERMOPLASTIC SOLID LINE 8" WIDE WHITE $ 2.50 $ 4,377.50 $ 2.75 $ 4,815.25 $ 2.50 $ 4,377.50 $ 3.70 $ 6,478.70
81 155 L.F. GDOT THERMOPLASTIC SOLID LINE 24" WIDE WHITE $ 6.50 $ 1,007.50 $ 6.15 $ 953.25 $ 4.50 $ 697.50 $ 7.52 $ 1,165.60
82 58 S.Y. GDOT THERMOPLASTIC TRAFFIC STRIPING (HATCH) YELLOW $ 6.50 $ 377.00 $ 6.05 $ 350.90 $ 5.50 $ 319.00 $ 8.28 $ 480.24
83 490 L.F. GDOT THERMOPLASTIC 7' WIDE WHITE CROSSWALK COMPLETE STRIPING $ 12.50 $ 6,125.00 $ 8.55 $ 4,189.50 $ 11.00 $ 5,390.00 $ 22.38 $ 10,966.20
84 2 EA. GDOT THERMOPLASTIC TRAFFIC ARROW, TP 1 $ 110.00 $ 220.00 $ 100.00 $ 200.00 $ 100.00 $ 200.00 $ 145.74 $ 291.48
85 19 EA. GDOT THERMOPLASTIC TRAFFIC ARROW, TP 2 $ 120.00 $ 2,280.00 $ 110.00 $ 2,090.00 $ 102.00 $ 1,938.00 $ 160.77 $ 3,054.63
86 6 EA. GDOT THERMOPLASTIC TRAFFIC ARROW, TP 3 $ 140.00 $ 840.00 $ 180.00 $ 1,080.00 $ 180.00 $ 1,080.00 $ 261.25 $ 1,567.50
87 8 L.F. 12" RCP STORM PIPE - CLASS "III" $ 45.00 $ 360.00 $ 45.00 $ 360.00 $ 110.00 $ 880.00 $ 100.00 $ 800.00
88 70 L.F. 18" RCP STORM PIPE - CLASS "III" $ 48.00 $ 3,360.00 $ 50.00 $ 3,500.00 $ 70.00 $ 4,900.00 $ 61.52 $ 4,306.40
89 54 L.F. 24" RCP STORM PIPE - CLASS "III" $ 74.00 $ 3,996.00 $ 70.00 $ 3,780.00 $ 90.00 $ 4,860.00 $ 83.03 $ 4,483.62
90 628 L.F. 18" HDPE STORM PIPE - "N-12" DUAL WALL OR APPROVED EQUIVALENT $ 42.00 $ 26,376.00 $ 45.00 $ 28,260.00 $ 65.00 $ 40,820.00 $ 56.87 $ 35,714.36
91 7 EA. GDOT STD. 1019-A TP E CATCH BASIN W/HOOD AND GRATE $ 4,200.00 $ 29,400.00 $ 3,000.00 $ 21,000.00 $ 3,100.00 $ 21,700.00 $ 4,461.03 $ 31,227.21
92 4 EA. GDOT STD. 1033D CATCH BASIN $ 3,900.00 $ 15,600.00 $ 3,000.00 $ 12,000.00 $ 3,400.00 $ 13,600.00 $ 6,864.87 $ 27,459.48
93 1 EA. GDOT STD. 1033D CATCH BASIN "SPECIAL DESIGN" $ 4,200.00 $ 4,200.00 $ 2,850.00 $ 2,850.00 $ 4,200.00 $ 4,200.00 $ 3,838.29 $ 3,838.29
94 1 EA. GDOT 24" CONCRETE HEADWALL, STD. 1001B $ 2,400.00 $ 2,400.00 $ 2,000.00 $ 2,000.00 $ 1,500.00 $ 1,500.00 $ 21,100.56 $ 21,100.56
95 2 S.Y. GDOT STONE DUMPED RIP-RAP, TP 1, 12 INCH $ 150.00 $ 300.00 $ 45.00 $ 90.00 $ 52.00 $ 104.00 $ 750.04 $ 1,500.08
96 2 S.Y. 8 OZ. NON-WOVEN GEOTEXTILE FABRIC $ 150.00 $ 300.00 $ 4.00 $ 8.00 $ 4.00 $ 8.00 $ 172.02 $ 344.04
REMOVE EXISTING GDOT 1019 CATCH BASIN/DROP INLET TOP AND REPLACE
97 8 EA. TOP WITH TRAFFIC RATED GDOT 1019 JUNCTION BOX TOP WITH FRAME AND
COVER (COMPLETE) $ 1,750.00 $ 14,000.00 $ 2,000.00 $ 16,000.00 $ 390.00 $ 3,120.00 $ 2,116.45 $ 16,931.60
RELOCATE EXISTING FIRE HYDRANT (COMPLETE) INCLUDING BUT NOT
98 1 EA.
LIMITED TO D.I. PIPE, FITTINGS, RODS AND ALL RELATED APPURTENANCES $ 4,500.00 $ 4,500.00 $ 3,000.00 $ 3,000.00 $ 1,725.00 $ 1,725.00 $ 5,510.93 $ 5,510.93
99 4 EA. ADJUST EXISTING WATER VALVE BOX TO GRADE (COMPLETE) $ 750.00 $ 3,000.00 $ 400.00 $ 1,600.00 $ 720.00 $ 2,880.00 $ 321.53 $ 1,286.12
ADJUST EXISTING SANITARY SEWER MANHOLE FRAME AND COVER TO
100 4 EA.
GRADE (COMPLETE) $ 1,500.00 $ 6,000.00 $ 2,000.00 $ 8,000.00 $ 1,400.00 $ 5,600.00 $ 275.52 $ 1,102.08
101 93.25 S.F. GDOT HIGHWAY SIGNS, TP 1; MATERIAL REFLECTIVE SHEETING, TP 11 $ 36.00 $ 3,357.00 $ 25.00 $ 2,331.25 $ 28.00 $ 2,611.00 $ 275.52 $ 25,692.24
102 234 L.F. GDOT GALVANIZED STEEL POSTS, TP 7 $ 29.50 $ 6,903.00 $ 12.00 $ 2,808.00 $ 11.00 $ 2,574.00 $ 40.67 $ 9,516.78
103 0.92 AC TEMPORARY GRASSING $ 1,500.00 $ 1,380.00 $ 550.00 $ 506.00 $ 750.00 $ 690.00 $ 15.03 $ 13.83
104 7 TON MULCH $ 250.00 $ 1,750.00 $ 225.00 $ 1,575.00 $ 375.00 $ 2,625.00 $ 625.38 $ 4,377.66
105 1 EA. CONSTRUCTION EXIT $ 2,500.00 $ 2,500.00 $ 1,150.00 $ 1,150.00 $ 1,600.00 $ 1,600.00 $ 2,716.95 $ 2,716.95
106 1 EA. MAINTENANCE OF CONSTRUCTION EXIT $ 650.00 $ 650.00 $ 450.00 $ 450.00 $ 450.00 $ 450.00 $ 1,286.13 $ 1,286.13
107 2,215 L.F. TEMPORARY SILT FENCE, TYPE "C" $ 3.25 $ 7,198.75 $ 3.25 $ 7,198.75 $ 4.00 $ 8,860.00 $ 6.43 $ 14,242.45
108 2,215 L.F. MAINTENANCE OF TEMPORARY SILT FENCE $ 0.25 $ 553.75 $ 1.00 $ 2,215.00 $ 1.00 $ 2,215.00 $ 0.16 $ 354.40
109 23 EA. INLET SEDIMENT TRAPS $ 200.00 $ 4,600.00 $ 225.00 $ 5,175.00 $ 240.00 $ 5,520.00 $ 217.03 $ 4,991.69
110 23 EA. MAINTENANCE OF INLET SEDIMENT TRAPS $ 50.00 $ 1,150.00 $ 50.00 $ 1,150.00 $ 75.00 $ 1,725.00 $ 192.92 $ 4,437.16
111 4 EA. WATER MONITORING AND SAMPLING $ 475.00 $ 1,900.00 $ 300.00 $ 1,200.00 $ 400.00 $ 1,600.00 $ 643.07 $ 2,572.28
112 0.92 AC PERMANENT GRASSING $ 1,800.00 $ 1,656.00 $ 1,850.00 $ 1,702.00 $ 1,400.00 $ 1,288.00 $ 2,210.53 $ 2,033.69
113 2.4 TON AGRICULTURAL LIME $ 150.00 $ 360.00 $ 450.00 $ 1,080.00 $ 540.00 $ 1,296.00 $ 844.02 $ 2,025.65
114 2.4 GAL LIQUID LIME $ 150.00 $ 360.00 $ 4.00 $ 9.60 $ 17.00 $ 40.80 $ 29.58 $ 70.99
115 0.7 TON FERTILIZER MIXED GRADE $ 650.00 $ 455.00 $ 500.00 $ 350.00 $ 990.00 $ 693.00 $ 1,479.04 $ 1,035.33
116 11 LBS FERTILIZER NITROGEN CONTENT $ 15.00 $ 165.00 $ 4.00 $ 44.00 $ 1.49 $ 16.39 $ 2.41 $ 26.51
TRAFFIC SIGNAL MODIFICATIONS - INTERSECTION NO.: 2 (COMPLETE; IN
117 1 L.S. ACCORDANCE WITH "SIGNAL PLANS" DESIGNED BY "WILBURN
ENGINEERING") $ 168,000.00 $ 168,000.00 $ 222,000.00 $ 222,000.00 $ 250,000.00 $ 250,000.00 $ 247,611.95 $ 247,611.95
LANDSCAPING; NORTH AND SOUTH LEE STREET (COMPLETE; IN
118 1 L.S. $ 89,838.50 $ 89,838.50 $ 50,000.00 $ 50,000.00 $ 100,000.00 $ 100,000.00 $ 169,181.40 $ 169,181.40
ACCORDANCE WITH "LANDSCAPE PLANS" DESIGNED BY "TSW")
TOTAL BASE BID $ 2,644,451.02 TOTAL BASE BID $ 2,820,717.95 TOTAL BASE BID $ 3,004,181.72 TOTAL BASE BID $ 3,592,322.95

NOTE: ITEMS SHOWN IN "RED" ARE ADJUSTMENTS TO THE ORIGINAL BID THAT RESULTED FROM AN ERROR RELATED TO THE TOTAL PRICE SUMMATION:

ALTERNATE PRICING FOR LINE ITEMS ABOVE

ITEM ESTIMATED UNIT TOTAL UNIT TOTAL UNIT TOTAL UNIT TOTAL
UNITS DESCRIPTION
NO.: QUANTITY PRICE PRICE PRICE PRICE PRICE PRICE PRICE PRICE
BRICK HERRINGBONE STAMPED ASPHALT AND COLORED CROSSWALK 6'
28
490 L.F. WIDE ("STREETPRINT" OR APPROVED EQUIVALENT) W/GDOT $ 104.00 $ 50,960.00 $ 110.00 $ 53,900.00 $ 110.00 $ 53,900.00 $ 6.89 $ 3,376.10
ALT
THERMOPLASTIC SOLID LINE 8" WIDE WHITE EACH SIDE OF CROSSWALK
BRICK HERRINGBONE STAMPED ASPHALT AND COLORED CROSSWALK 6'
82
490 L.F. WIDE ("STREETPRINT" OR APPROVED EQUIVALENT) W/GDOT $ 104.00 $ 50,960.00 $ 110.00 $ 53,900.00 $ 110.00 $ 53,900.00 $ 6.89 $ 3,376.10
ALT
THERMOPLASTIC SOLID LINE 8" WIDE WHITE EACH SIDE OF CROSSWALK
City of Stockbridge
MEETING DATE
AGENDA ITEM
July 27, 2021 FUNDING SOURCE
RESOLUTION GENERAL FUND
x x
ORDINANCE FUND BALANCE
CONTRACT APPROVAL/RENEWAL SPLOST IV
PUBLIC HEARING TSPLOST
PRESENTATION CDBG
BID SELECTION/AWARD GRANT FUNDING
TASK ORDER COUNCIL INITIATIVE
CHANGE ORDER PARTNER/SPONSOR
BUDGET AMENDMENT DEPARTMENT FUND BALANCE
BUDGET TRANSFER BONDING
PAYMENT APPROVAL ACCOUNT TRANSFER FROM:
OTHER ACCOUNT TRANSFER TO:

PRESENTER: Randy Knighton City Manager

DEPARTMENT: Executive

ITEM/PROJECT/EVENT:
Quiet Zone/Closing of Nolan Street Crossing.

BACKGROUND INFORMATION:
The City has engaged in numerous discussions with Norfolk Southern Railroad over the past two years. As a result of
these discussions and the City’s pursuit of a Quiet Zone Crossing at Love Street, the railroad has also desired for the
Nolan Street Crossing street to be closed. The proposed resolution conveys the arrangement that would allow the City
to pursue the Quiet Zone Crossing at Love Street that would include the closing of the Nolan Street Crossing.

SIGNATURES: FINANCIAL IMPACT N/A
CITY MANAGER ____________________________________

CITY TREASURER ___________________________________

CITY ATTORNEY ____________________________________ 1
ATTACHMENTS:
ITEM/PROJECT/EVENT:

BACKGROUND INFORMATION:

ITEM/PROJECT/EVENT:

BACKGROUND INFORMATION:

RESOLUTION NO. ____________

A RESOLUTION PROVIDING FOR THE ELIMINATION OF A GRADE CROSSING;
REPEALING ALL PRIOR ACTIONS IN CONFLICT HEREWITH;
AND FOR OTHER PURPOSES

WHEREAS, it is within the authority of the City of Stockbridge, GA to voluntarily eliminate grade crossings
within the municipal street system; and

WHEREAS, it has been determined reasonably necessary in the interest of public safety to eliminate highway
grade crossing, Nolan St. - DOT# 904 052R, RR Milepost 171.62 H; and

WHEREAS, it has been determined that the enhancement of public safety resulting from
such elimination of the grade crossing will outweigh any inconvenience to the reasonable passage of public
traffic, specifically including without limitation emergency vehicle traffic, caused by rerouting such traffic; and

WHEREAS, the closing of the crossing Nolan St. - DOT# 904 052R,

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Stockbridge, and it is hereby
established by authority of the same, as follows:

Section 1. The City hereby directs the elimination of the highway grade Crossing, Nolan St. - DOT# 904
052R, RR Milepost 171.62 H.

Section 2. A copy of this resolution shall be served on Norfolk Southern Corporation.

Section 3. Norfolk Southern Corporation shall at its expense physically remove the crossing from the tracks
and beyond the ends of the crossties on each side and erect an approved barricade on each side.

Section 4. Upon receipt of a signed resolution, Norfolk Southern Corporation will provide an incentive
payment to the City of Stockbridge in the amount of $50,000 and work with GDOT in a matching fund amount
of $7,500 to be used for safety enhancements. It is also understood at this time that the City is interested in
establishing a Federally regulated Quiet Zone at the Love Street crossing and as part of this arrangement, NS
will work with the City to effectively work towards this goal, understanding that there may be some cost to be
borne by the City, and not NS, to do so.

Section 5. All ordinances or parts of ordinances in conflict herewith are repealed.

SO RESOLVED, this ___ day of __________.

City of _____________________

(Seal)

By:_____________________________________

Attest: ________________________________
City of Stockbridge
MEETING DATE
AGENDA ITEM
July 27, 2021 FUNDING SOURCE
RESOLUTION GENERAL FUND
ORDINANCE FUND BALANCE
CONTRACT APPROVAL/RENEWAL SPLOST IV
PUBLIC HEARING TSPLOST
PRESENTATION CDBG
BID SELECTION/AWARD GRANT FUNDING
TASK ORDER COUNCIL INITIATIVE
CHANGE ORDER PARTNER/SPONSOR
BUDGET AMENDMENT DEPARTMENT FUND BALANCE
BUDGET TRANSFER BONDING
PAYMENT APPROVAL ACCOUNT TRANSFER FROM:
OTHER ACCOUNT TRANSFER TO:

PRESENTER: Renee Wheeler

DEPARTMENT: Human Resources

ITEM/PROJECT/EVENT: Revision and Approval of Executive Asst. to Mayor/Council Job Description
The job description has been revised to incorporate specific tasks/responsibilities of the position to support
Mayor and Council.

BACKGROUND INFORMATION:
Revision of the job description required an update to the position based on Council requests of duties and
responsibilities to support the Mayor and Council.

SIGNATURES: FINANCIAL IMPACT N/A
CITY MANAGER ____________________________________ AMOUNT N/A
CITY TREASURER ___________________________________

CITY ATTORNEY ____________________________________ 1
ATTACHMENTS:
ITEM/PROJECT/EVENT:

BACKGROUND INFORMATION:

ITEM/PROJECT/EVENT:

BACKGROUND INFORMATION:

City of Stockbridge
MEETING DATE
AGENDA ITEM
July 27, 2021 FUNDING SOURCE
RESOLUTION GENERAL FUND
ORDINANCE FUND BALANCE
CONTRACT APPROVAL/RENEWAL SPLOST IV
PUBLIC HEARING TSPLOST
PRESENTATION CDBG
BID SELECTION/AWARD GRANT FUNDING
TASK ORDER COUNCIL INITIATIVE
CHANGE ORDER PARTNER/SPONSOR
BUDGET AMENDMENT DEPARTMENT FUND BALANCE
BUDGET TRANSFER BONDING
PAYMENT APPROVAL ACCOUNT TRANSFER FROM:
OTHER ACCOUNT TRANSFER TO:

PRESENTER: Renee Wheeler

DEPARTMENT: Human Resources

ITEM/PROJECT/EVENT: Update and Approval of Administrative Clerk from PT to FT
Recommendation is to have this position as a full-time position. Current salary range—$13.49 to $20.67.

BACKGROUND INFORMATION:
Current position is part-time and based on the need of the Council, it has been requested to have a full-time
position to fully support the Mayor and Council with direct supervision by the Executive Assistant to Mayor
and Council.

SIGNATURES: FINANCIAL IMPACT N/A
CITY MANAGER ____________________________________ AMOUNT: $46,280 annual salary
CITY TREASURER ___________________________________

CITY ATTORNEY ____________________________________ 1
ATTACHMENTS:
ITEM/PROJECT/EVENT:

BACKGROUND INFORMATION:

ITEM/PROJECT/EVENT:

BACKGROUND INFORMATION:

City of Stockbridge Class Specifications

Job Title: Executive Assistant to Mayor and Council

Class Characteristics: This is the full-performance exempt level
classification.

Job Summary: This position performs highly responsible and
confidential administrative services and is responsible for coordinating
the work of the Governing Body. This position is a political appointment
and serves at the pleasure of the Mayor & Council. Job duties include
the following:

Purpose of Classification:
The purpose of this classification is to provide high-level administrative
support functions directly for City Officials, including the Mayor,
Council. Work involves the preparation of correspondence, studies, and
other documents. Employee is also responsible for performing research
and providing information; directing the coordination of assisting in the
coordination of Council Initiatives; screening and independently
handling a variety of routine inquiries by telephone and in person; and
maintaining a variety of records and files. Employee must exercise
independent judgment, discretion, and initiative in completing
assignments. Employee must also exercise considerable tact and
courtesy in frequent contact with the public.
Major Duties:
• Respond to incoming calls for Mayor and Council promptly and
efficiently.
• Schedule and coordinate calendars, appointments, and travel
arrangements.
• Coordinate office details by relieving elected officials of routine
requests and matters.
• Manages and reviews with oversight the Governing Body finances
and expenses. Prepares and presents the Governing Body Annual
Operating Budget.
• Monitors designated budgets and expenditures, review for accuracy,
and make revisions as directed by the Mayor and Council.
• Prepares, types, proofreads, and/or completes various forms,
reports, correspondence, newsletter information, schedules,
calendars, event attendance records, check requests, purchase
orders, requisitions, budget documents, charts, graphs,
spreadsheets, or other documents.
• Prepares background documents and internal and external
communications as necessary and coordinate between various
agencies, internal and external departments.

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City of Stockbridge Class Specifications

• Prioritizes and manages multiple projects simultaneously and
follows through on issues in a timely manner.
• Prepares materials Gathers, investigates, researches, analyzes,
and/or studies information affecting the City of Stockbridge.
• Anticipates, identifies, and troubleshoots issues of concern or
significance; exercises discretion to provide timely information and
necessary updates across multiple stakeholders.
• Provide follow-up and review of miscellaneous reports and
documents.
• Provides administrative support to the Office of the Mayor & Council
processing a variety of documentation associated with department
operations within designated timeframes and per established
procedures; works with and provides guidance and assistance to
the Administrative Assistant assigned to the Mayor & Council’s
Office to ensure uniform and cooperative work efforts. Opening and
closing the centers for scheduled initiatives/events.
• Ensures that matters requiring the attention of the Governing Body
and the City of Stockbridge are thoroughly developed, researched,
and evaluated.
• Manages high-priority projects in the Office of the Mayor & Council,
frequently involving Department Directors and other senior staff.
• Researches, writes, edits and/or coordinates the preparation of
special reports, briefings, and presentations.
• Works closely with the Public Information Officer to conceive, craft,
and edit messages, letters, and other communications.
• Participates in strategic scheduling of events, meetings, and other
requests to balance and address key objectives.
• Builds and maintains successful working relationships and
coordination with a wide range of offices, staff, and stakeholders,
internal and external to the Governing Body.
• Helps to lead and sustain a culture of service, professionalism, and
continuous improvement in the Office of the Mayor & Council.
• Operates a personal computer, scanner, telephone, postage
machine, general office equipment, two-way radio, or other
equipment as necessary to complete essential functions, to include
spreadsheets, databases, presentations, graphics, desktop
publishing, e-mail, Internet, or other computer programs; provides
training and/or technical support for other system users;
troubleshoots computer problems and performs basic maintenance
of computer system and general office equipment, such as backing
up data or replacing paper, ink, or toner.
• Monitors inventory of department supplies and forms; ensures
availability of adequate materials to conduct work activities;
initiates requests/orders for new or replacement supplies.

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City of Stockbridge Class Specifications

• Communicates with employees, volunteers, other departments, City
officials, other municipalities, government agencies, attorneys,
contractors, vendors, customers, the public, community
organizations, outside agencies, and other individuals as needed to
coordinate work activities, review status of work, exchange
information, or resolve problems.
• Maintains confidentiality of departmental documentation and issues.
• Coordinates Travel & Training with the Clerk’s Office team.
• Performs miscellaneous job-related duties as assigned.

Knowledge Required by the Position:
• Ability to carry out oral and written instructions.
• Ability to communicate clearly and effectively, orally and in writing.
• Proficient in coordinating a variety of difficult, technical
administrative functions at a level requiring extensive independent
decision-making within established rules, policies, and procedures.
• Ability to establish and maintain effective working relationships with
elected officials, employees, and the public.
• Ability to exercise independent thinking and exercise judgment to
resolve constituent inquiries.
• Ability to interpret policies, administrative regulations, and
legislation, and accurately explain to others.
• Ability to maintain an organized office environment.
• Ability to maintain confidentiality and exercise considerable skill in
handling sensitive information and data.
• Ability to occasionally work during evening hours to attend city
meetings and elected official events.
• Ability to perform research and compile information from a variety
of sources.
• Ability to prepare clear, concise, grammatically correct letters,
memos, staff meeting minutes, and other written documents.
• Ability to read, analyze and interpret complex documents.
• Proficient in setting priorities, defining tasks, scheduling and
coordinate activities and functions, developing procedures, and
completing assignments.
• Consistently demonstrate ability to respond to changing situations
in a flexible manner to meet current needs, such as reprioritizing
work as necessary and excellent time management skills.
• Excellent English grammar, punctuation, spelling, and proofreading.
• Proficient in basic accounting principles, practices, and procedures.
• Knowledge of state records retention schedule.
• Knowledge of municipal laws, policies, codes, and regulations.
• Proficient in standard administrative procedures and office
management techniques.

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City of Stockbridge Class Specifications

• Proficient in recordkeeping and filing systems.
• Proficient computer skills: advanced Microsoft Office skills,
especially Microsoft Word, Excel, and PowerPoint.
• Proficient in using a variety of multi-media computer programs for
administrative functions.

Supervisory Controls: The work of this position is directed by the
Mayor and Council, with administrative oversight by the City Clerk’s
Office.

Guidelines: Guidelines include state and federal laws and regulations
governing municipal administration; City and departmental rules and
regulations, and City ordinances, policies, and procedures.

Complexity: Work requires analysis and judgment in accomplishing
diverse duties. Work requires the exercise of independent thinking
within the limits of guidelines, policies, standards, and precedents.

Personal Contacts: Contacts typically occur with co-workers,
vendors, elected officials, City employees and the public.

Purpose of Contacts: Contacts are typically to give and exchange
information, resolve conflicts, solve problems, and provide services.

Physical Demands: This work is performed indoors in an office
setting, outdoor venues, and involves occasional light lifting.

Work Environment: This work is performed indoors in an office
setting, outdoor venues, off-site, occasional nights, and weekends.

Supervisory and Management Responsibility: Will supervise the
Administrative Assistant for Mayor and Council.

Minimum Qualifications: Associates degree in business
administration, office administration, management or a closely related
field supplemented by five (5) years of experience performing
responsible administrative support at the executive level preferably
within municipal government; or any equivalent combination of
education, training, and experience which provides the requisite
knowledge, skills, and abilities for this job; must have advanced skill
level with Microsoft Office suite; proficient in using social media;
excellent written and interpersonal skills; must have a valid State of
Georgia Driver’s License.

Governing | revised 07/27/2021 | Page 4 of 4
