Baldwin delays detailed budget presentation, plans second public hearing June 16

BALDWIN, Ga. — Baldwin officials said Tuesday they expect to have a budget ready for public review by mid-June as the city continues reconciling accounts and correcting financial records identified during an ongoing overhaul of the FY 2027 budget.

The Baldwin City Council held a scheduled public hearing on the budget June 2, but no members of the public attended. City leaders used the meeting to provide an update on the budget process and discuss additional changes being made by Finance Director Angela Adams, who was on her ninth day with the city.

Mayor Doug Faust suggested holding another public hearing at the council’s June 16 meeting, citing the evolving nature of the budget and the need to provide residents with more accurate information.

“Continue to change the budget, a town hall might not be the best format to handle that right now,” Faust said. “In two weeks, when we have another council meeting, what I would like to propose is that we have another public hearing in two weeks, in addition to working on the budget again, that will give the public two chances to have public comments, and it gives us a chance to get the numbers more accurate.”

Faust said he was surprised no residents attended Tuesday’s hearing and encouraged making budget information available before the next public hearing.

Adams breaks down city revenues

Adams continued the work she began during a special-called budget meeting on May 19, presenting a simplified overview of the city’s revenue and expenditure structure designed to make the budget easier for both council members and residents to understand.

According to Adams, public works revenues — including water and sewer services — account for roughly 59% of the city’s projected revenue. Taxes make up approximately 30%, while bonds and fees account for 5%. Background checks generate about 2% of revenues, while school resource officer funding and licensing fees each account for about 1%.

“These percentages are going to change as our totals change,” Adams said, noting that the categories provide a clearer picture of where city revenues originate.

She also presented expenditures by department, showing public works accounting for about 19% of projected spending, followed by the water plant at 14.6% and wastewater operations at 9.8%.

Councilman Joe Elam, who has frequently raised concerns about taxes and city spending, said the presentation provided useful context.

“It’s a great reminder that even though I’m really worried about the 30% of the taxes, it is a great way to represent that,” Elam said. “That is not the lion’s share of our funding.”

Budget still under review

Adams told council members she is not yet prepared to release detailed budget figures to the public because staff are still reconciling accounts and reviewing departmental information.

She said she hopes to have a budget ready for public review by the council’s June 16

meeting.

Among the changes discussed Tuesday was the addition of a fund balance restoration line item, which is currently budgeted at $0 until officials determine how much money is actually available in city reserves.

“We can figure out where we are in a few weeks, where we need to be, and how we’re going to get there,” Adams said.

The city is also continuing to identify and correct accounting classifications. Adams said animal control expenses had previously been categorized incorrectly and have now been moved into a dedicated budget line.

She estimated annual animal control costs at approximately $20,000 based on historical data but said the figure could change once updated information is received from Habersham County.

“If it comes in at $22,000, then I’ll do a budget amendment,” Adams said. “If it comes in at $15,000, I’ll do the same thing.”

Continuing the overhaul

Tuesday’s discussion built on concerns raised during the May 19 special-called meeting, when Adams and City Manager Tiera Morrison disclosed discrepancies involving revenues, public safety equipment costs and prior-year budget allocations.

Since joining the city on May 20, Adams has said she has been reviewing accounts line by line and working to establish more accurate reporting procedures.

Faust acknowledged that the budget remains a work in progress but said the city is moving in the right direction.

Council members also expressed optimism that Baldwin’s financial position may be stronger than initially feared.

“It’s a super important document,” Elam said of the budget. “It is a guiding document, and it’s important that we get it right.”

Elam said he believes the city’s fund balance may ultimately prove larger than early estimates suggested and that future surpluses could be used to strengthen reserves.

“I think we’re going to find that our fund balance is not zero,” he said.

The Baldwin City Council is expected to continue budget discussions and hold an additional public hearing during its June 16 meeting.