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Charlton County Board of Commissioners
Regular Meeting Minutes
Commissioners Conference Room
68 Kingsland Drive, Suite B
Folkston, GA 31537
Thursday, December 18, 2025
6:00 PM
12/18/2025 - Minutes
Call to Order
The meeting was called to order at 6:00 PM.
Present was Commissioner Jesse Crews, Chairwoman Alphya Benefield, Vice Chairman Luke Gowen,
Commissioner Drew Jones, Commissioner James Everett, County Attorney John Adams, County
Administrator Rebecca Harden, and County Clerk Madeline Nettles.
All guests are recorded hereafter.
Invocation and Pledge to the Flag
T he invocation was led by Vice Chairman Gowen.
Adoption of the Agenda
Commissioner Crews made a motion to Approve the Agenda as presented. Commissioner Everett
seconded the motion. The motion passed unanimously.
Adoption of Minutes
1. Motion to adopt the December 4th, 2025, Regular Meeting Minutes
Commissioner Crews made a motion to Adopt the Minutes as presented. . Vice Chairman Gowen
seconded the motion. The motion passed unanimously.
Presentations
AB introduced.
MN read.
2. Presentation from Attorney Anna Ensley
Attorney Anna Ensley presented.
Attorney Ensley was born in Columbia, SC, but she grew up in Cook County, Georgia. Attorney
Ensley describes herself as a "proud Army brat."
Attorney Ensley went to VSU where she got her bachelors degree and then she went to Mercer for
law school. Attorney Ensley passed the bar in 2001, and has just passed 24 years practicing law.
Attorney Ensley was a law clerk for 3 years and then went into private practice after that. Attorney
Ensley then went to work for GA legal services for 3 years following that, defending Domestic
Violence victims. Attorney Ensley went back to private practice, which she has been doing since
2021 in Camden County.
Attorney Ensley practices family law, does a lot of business in the Juvenile courts in surrounding
areas as Guardian Ad Litem and as parent attorneys, does wills and estates, has previously worked

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with criminal law here and there, and represented the City of Ray City for a short time. Attorney
Ensley currently serves as Code Enforcement prosecutor and serves as personnel hearing officer
for Charlton County.
Attorney Ensley's husband is her paralegal and is currently in school to hopefully join the firm as an
attorney in the future.
3. Presentation from Attorney Remington East
Attorney Remington East presented.
Attorney East practices with father, Joe East, in Camden County.
Attorney East is originally from Waycross, GA but currently lives in Fernandina Beach, Florida. Mr.
East went to the University of Florida for his bachelors degree and then attended Florida Coastal
School of Law in Jacksonville, Florida, where he served on Law Review while there. Attorney East
graduated from Florida Coastal in 2016, passed the bar in 2016 and was admitted to the Georgia
bar in 2016 as well.
Attorney East was a clerk, as well has had an internship with the District Attorney's office in Glynn
County while in law school.
Attorney East's law firm specializes in litigation and civil defense. Attorney East has worked as
indigent defense attorney in the State Court for several years. Attorney East also works in juvenile
court in Camden with DFCS cases.
Mr. Joe East, Attorney East's father was also present. Mr. East's firm has a large criminal defense
practice. The firm would not want to do any prosecutions of county ordinances, as they do not want
to give up their criminal practice. The firm would be grateful to represent Charlton County and
appreciates the opportunity to be considered.
Attorney East is also the bar president in Camden County.
4. Presentation from Tiffany Yearwood, Director of Emergency Management on CodeRed
Commissioner Gowen was excused from the meeting at 6:12 PM.
Tiffany Yearwood, Director of EMA, presented status updates on emergency notification services.
The county has been using Code Red. In November, Code Red experienced a cyber breach that
has rendered them unable to provide services.The county is still covered under the state
emergency alert system.
Director Yearwood has spoken to County Attorney Adams about the cancellation of Code Red
contract. Director Yearwood intends to bring 3–4 vendors to the board for consideration to replace
Code Red.
Commissioner Gowen returned to the meeting at 6:13 PM.
Integration into IPAWS is essential and is one of the priorities Director Yearwood is considering in
her search for replacements.
Director Yearwood has drafted a cancellation letter notifying Code Red that they are in breach of
service. Director Yearwood's understanding from County Attorney Adams is that the county is within

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their right to cancel.
Director Yearwood's question to the board is whether to cancel now or to cancel and accept a
replacement at the same time. Commissioner Crews asked what Director Yearwood's
recommendation is. Director Yearwood recommends canceling now, since the county has other
options in the interim.
Code Red has only been able to recover a low number of subscribers from March, despite the
hundreds of subscribers listed when Director Yearwood joined the county. The renewal date for the
county's contract with Code Red was for October. However, the county does not pay for the new
contract until next fiscal year.
Chairwoman Benefield asked for clarification on the payment. There was a month of service
between the contract renewal and the cyber breech. The county could possibly be charged for that
month of services, but that would be the only cost. Chairwoman Benefield requests that Code Red
be contacted to confirm the amount the county would owe for those services.
Commissioner Crews made a motion to Approve the Cancellation Letter. Commissioner Everett
seconded the motion. The motion passed unanimously.
Public Hearings
Petitions
5. Consider Variance Request from Dream 12 Properties.
Donald Glover, of Code Enforcement, Permitting, and Building Inspection was present to discuss
the variance request.
Variance request does not meet the setback requirements.
Commissioner Jones asked how short it is from meeting the requirement. Mr. Glover said the home
current setback is about 11ft, meaning two sides are short.
Commissioner Gowen asked if the drawings were approved ahead of time. The drawings are not
approved by Code Enforcement/Building Inspection ahead of time. It is the owners responsibility to
ensure that the setback is met.
Commssioner Jones asked if the moving companies are bonded, because when the company
leaves after installation, the homeowners are stuck with the issues created by the moving
companies.
Mr. Glover first found issue with the setback when he went to do the first inspection.
Commissioner Jones asked what the 15 ft setback requirement is for. The setback requirement is
based on county ordinance.
Commissioner Gowen stated that the county has denied others for the same issues previously. No
hardship has been filed regarding this case.
The mobile home has already been set.
Commissioner Jones asked if the adjacent property owners have been contacted. Mr. Glover has
not contacted them.
Shondy Monroe, the petitioner, spoke. They had measured the property line before mobile home

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was installed. Mrs. Moore discussed situation from her perspective.
Joanna Powell, Director of Community Development stated that county is also at fault for not
measuring during first inspection, due to the new trainee. The mobile home was already set and
and hooked up when the trainee conducted the inspection, but the trainee failed to measure. Mr.
Glover caught the measurements.
Commissioner Gowen asked for County Attorney Adams' opinion. County Attorney Adams said it
would be appropriate to approve the variance request, given the county's failure to measure
properly.
Commissioner Jones made a motion to Approve the Variance Request, based on County Attorney
Adams Recommendation. Commissioner Everett seconded the motion. The motion passed
unanimously.
6. Petition for Alleyway Abandonment from Orival Thompson Jr.
County Clerk Nettles discussed the alleyway abandonment request.
County Attorney Adams described how the county would keep the drainage ditch after abandoning
the alleyway. The county will reserve the easement for the ditch in the deed when abandoning the
alleyway. County Attorney Adams needs the drainage ditch specifications in order to ensure it is
recorded in the deed correctly.
Commissioner Crews made a motion to Approve the Abandonment of the Alleyway with the
Easement for the Drainage Ditch. Vice Chairman Gowen seconded the motion. The motion passed
unanimously.
7. Petition for Alleyway Abandonment from Rocky Harrington III
Commissioner Jones thanked Mr. Monroe for cleaning up some properties and making the county
look better.
County Clerk Nettles explained the previous approval for the alleyway abandonment and the
situations that led to the process not being completed.
Vice Chairman Gowen made a motion to Amend the previous action to approve the alleyway
abandonment under the new alleyway abandonment process. Commissioner Jones seconded the
motion. The motion passed unanimously.
Purchasing Items
Grants and SPLOST Project
8. Motion to Execute the 2026 LMIG Project list and application
The county is trying to get all of the roads paved in the same community to complete that area's
paving projects. The road on the list is one of the final remaining roads.
Interim County Administrator Harden said additional funding, outside of the LMIG project award,
will come from TSPLOST.
Vice Chairman Gowen made a motion to Approve the 2026 LMIG application and project list.
Commissioner Crews seconded the motion. The motion passed unanimously.

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Agreements
9. Motion to Execute the Annual Agreement with Ground-Water Services, Inc. for Annual Methane
and Surface Water Monitoring
The proposal is for the same prices as last year. 2026 will be the last year of required reporting.
Commissioner Jones made a motion to Approve the annual agreement with Ground-Water
Services, Inc. Vice Chairman Gowen seconded the motion. The motion passed unanimously.
10. Motion to Execute an Agreement with Deborah "Sami" Luffman for EMT and Paramedic Training
Services
The agreement features the same provisions and costs as the 2025 agreement did.
Vice Chairman Gowen made a motion to Approve the Annual Agreement with Deborah "Sami"
Luffman for EMT and Paramedic Training Services. Commissioner Everett seconded the motion.
The motion passed unanimously.
11. Motion to Execute a Mutual Aid Agreement with the U.S. Department of the Interior Fish and
Wildlife Service
County Attorney Adams looked over the agreement and had no concerns. There had been no
substantial changes to the agreement made.
Vice Chairman Gowen made a motion to Approve the Mutual Aid Agreement with the US
Department of Interior Fish and Wildlife Service. Commissioner Crews seconded the motion. The
motion passed unanimously.
12. Motion to Excute an Agreement with IWorq Services for Permit and Code Enforcement
Director Powell explained the agreement. The county previously had both permitting and fleet
management software. The county has requested to cancel the fleet program since the county uses
the Enterprise Fleet management system. To cancel the IWorqs fleet management software, the
county must execute a new agreement just for the code enforcement and permitting software.
Commissioner Jones made a motion to Approve the agreement. Commissioner Crews seconded
the motion.
County Attorney Adams had comments on the agreement, after reviewing it. County Attorney
Adams recommends amending the portion of the contract that says litigation will be heard in the
State of Utah, amending the agreement from 3 years to only 1 year, and changing the term to run
from January to December.
Commissioner Jones rescinded his original motion. Commissioner Crews rescinded his second.
Vice Chairman Gowen made a motion to Approve the Agreement Contingent upon the
Recommended Changes. Commissioner Crews seconded the motion. The motion passed
unanimously.
Ordinances
Resolutions
Miscellaneous

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13. Motion to Approve the November 2025 Financial Report
Commissioner Crews made a motion to Approve the November 2025 Financial Report. Vice
Chairman Gowen seconded the motion. The motion passed unanimously.
14. Motion to Approve FY25 Budget Amendment #1
Interim County Administrator Harden has taken the additional revenue the county collected over the
year and has reallocated it to the departments listed below. Several departments are over their
entire budget for the year, and the county cannot pay some of these bills until budget is amended.
Financial Administration is over budget due to the hospital project and several software purchases
that were not budgeted.
EMS is over budget due to overtime.
The budget may have to come back in January for a final amendment when all new revenue has
been posted to finalize.
Commissioner Jones made a motion to Approve FY25 Budget Amendment #1. Vice Chairman
Gowen seconded the motion. The motion passed unanimously.
15. Motion to Adopt the 2026 County Holiday Calendar
No major changes were made to the calendar from the current year.
Vice Chairman Gowen made a motion to Approve. Commissioner Everett seconded the motion.
The motion passed unanimously.
16. Motion to Appoint Jesse Crews to the Fire Board
Vice Chairman Gowen made a motion to Appoint Jesse Crews to the Fire Board. Commissioner
Everett seconded the motion. The motion passed with 4 votes in favor and Commissioner Crews
abstaining.
17. Motion to Appoint Mike Harris to the Fire Board
Commissioner Crews made a motion to Appoint Mike Harris to the Fire Board. Commissioner
Everett seconded the motion. The motion passed unanimously.
18. Motion to Appoint Orival Thompson, Jr. to the Fire Board
Commissioner Jones made a motion to Appoint Orival Thompson, Jr. to the Fire Board. Vice
Chairman Gowen seconded the motion. The motion passed unanimously.
19. Motion to Appoint Chip Campbell to the St. Mary's River Management Committee
Commissioner Jones made a motion to Appoint Chip Campbell to the St. Mary's River Management
Committee. Vice Chairman Gowen seconded the motion. The motion passed unanimously.
20. Motion to Appoint Russell Barber to the St. Mary's River Management Committee
Commissioner Crews made a motion to Appoint Russell Barber to the St. Mary's River
Management Committee. Commissioner Everett seconded the motion. The motion passed
unanimously.
21. Motion to Appoint Carla Rodeffer to the Department of Family and Children (DFCS) Board

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Commissioner Jones made a motion to Appoint Carla Rodeffer to the DFCS Board. Vice Chairman
Gowen seconded the motion. The motion passed unanimously.
22. Motion to Adopt the 2026 Financial Year Budget
All advertising and public hearing requirements are satisfied. The Board will be adopting what has
been advertised.
Commissioner Crews made a motion to Approve. Commissioner Everett seconded the motion. The
motion passed unanimously.
The digest has been approved as of yesterday. The Tax Commissioner's office is waiting on the
bills to be posted. Commissioner Jones asked if once the digest has been approved, could
someone walk in and pay it. Interim County Administrator Harden stated that she will ask the Tax
Commissioner for clarification.
Public Comments
Public Comments are limited to 3 minutes.
Public comments were heard before the board entered executive session at 6:56 PM.
Ron Williams was present. Mr. Williams thanked the board for taking the initial steps to resolve the issue
in Camp Pinckney with the dog problems. Mr. Williams discussed the issue violating the noise ordinance
at night and waking up the neighbors in the community, as well as it allegedly destroying property values
in the area. Commissioner Gowen asked what law enforcement has said about enforcing the ordinance.
Mr. Williams stated that the sheriff told him that each violation would result in a fine. Commissioner
Gowen asked if Mr. Williams has spoken to the sheriff since the first time. Mr. Williams has spoken to
sheriff several times about the issue.
Commissioner Crews called Mr. Williams the other day about the situation. Commissioner Crews has
gotten staff to research the county ordinances and plans to speak with Tyler Harper, Commissioner of
Agriculture, about the situation.
Commissioner Gowen has spoken to other people in the neighborhood that are being affected by it as
well.
Commissioner Everett asked if the owners are breeding the dogs. Mr. Williams does not believe the
o wners are breeding them, but instead are bringing the dogs into the neighborhood.
County Attorney's Action Items
23. Motion to Enter Executive Session to Discuss Personnel
Commissioner Jones made a motion to Enter Executive Session to Discuss Personnel and
Litigation. Commissioner Crews seconded the motion. The motion passed unanimously.
The board and staff entered executive session at 7:05 PM.
The board exited executive session at 7:31 pm.
Commissioner Gowen motioned to Appoint Remington East as County Attorney. Commissioner
Jones seconded the motion. The motion carried unanimously.
Commissioner Gowen motioned to Retain Anna Ensley as Charlton County's attorney for Code
Enforcement prosecution and as personnel hearing officer.

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Commissioner Crews made a motion to Settle Possible Litigation as Discussed in Executive
Session. Commissioner Everett seconded the motion. The motion passed unanimously.
County Administrator Comments
Commissioners' Comments
Chairwoman Benefield relayed that Detective Kenny Jones invited the board to Shop with a Cop on
Friday, to honor the children that are participating.
Commissioner Crews asked Detective Jones what he spoke with Mr. Williams about in the hall. Detective
Jones informed Mr. Williams about possibly taking civil action as well as the Sheriff's office investigating
the situation.
Detective Jones discussed other criminal cases which his experience with could potentially assist him in
addressing the situation.
Next Meeting
The next regular meeting of the Board of Commissioners is January 8th, 2026, at 6:00 PM at 68
Kingsland Drive, Folkston GA.
The following meeting will be January 22nd, 2026, at 6:00 PM at 68 Kingsland Drive, Folkston GA.
Adjourn
Commissioner Crews made a motion to Adjourn. Vice Chairman Gowen seconded the motion. The
motion passed unanimously.
The meeting was adjourned at 7:46 PM.
Alphya Benefield, Chairman
Madeline Nettles, County Clerk

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Charlton County, Georgia
Board of Commissioners
James E. Everett, Commissioner 68 Kingsland Drive, Suite B Becky Harden, Administrator
Alphya Benefield, Chairwoman Folkston, GA 31537-2872 Jenifer Nobles, County Clerk
Jesse Crews, Commissioner (912) 496-2549 (office) John B. Adams, County Attorney
Drew Jones, Commissioner (912) 496-1156 (fax)
Luke Gowen, Vice Chairman
December 18, 2025
Mr. Jeremy Barwick
District 5 State Aid Coordinator
Georgia Department of Transportation
Re: 2026 LMIG Request
Dear Mr. Barwick,
The Charlton County Board of Commissioners respectfully request the use of LMIG funds for Base and
Pave with Asphalt for the following road: Lakeview Dr. This distance for all projects combined is .47 miles. For
more details please see the attached Project List.
As for the status of the previous LMIG funding; 2024 and 2025 LMIG is still in the beginning stage and work
has yet to begin. We did have a bid on 2024 LMIG projects but the price was a little much. The commissioners
and the engineer the county uses thought it would be best to try and bid 2024 and 2025 together to get a better
deal. We thank you for any and all assistance you have provided for us.
Respectfully,
Alphya Benefield
Chairwoman
Visit our website at www.CharltonCountyGA.us

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2026 Charlton County Rd Project List
Name Type of Work Amount Mileages
Lakeview Dr Base and Pave with Asphalt $654,331.20 0.47
Total $654,331.20 0.47

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Agreement #:_40181FK031_
MUTUAL AID AGREEMENT
Disaster - Civil Emergency - All Hazards Incidents
U.S. Department of the Interior
Fish and Wildlife Service
Okefenokee National Wildlife Refuge
and
Charlton County, Georgia
This Mutual Aid Agreement is entered into by and between all Parties:
SECTION 1: Recitals
WHEREAS, the State and local jurisdictions have the primary responsibility for its
Citizens and w ill coordinate first response during a natural or human-caused
disaster; AND
WHEREAS, the Parties recognize natural or human-caused disasters can and do
threaten the people and communities located within the Region to damage,
injury, and loss of life and property resulting from a disaster event, and recognize
that these events may present equipment and manpower requirements beyond
the capacity of each individual Party; AND
WHEREAS , these natural or human-caused disasters often strike with little or no
advanced warning requiring advance planning to reduce lag time in emergency
response and aid in recovery operations ; AND
WHEREAS, the Parties recognize that in the past, mutual aid has been provided
between or among the Parties have a long history of positive cooperation in the
form of personnel, supplies and equipment during disasters and/or civil
emergencies and during cleanup periods; AND
WHEREAS, the governing officials of the Parties desire to secure for each Party
the benefits of mutual aid and protection of life and property in the event of a
disaster and/or civil emergency; AND
WHEREAS , the Service administers lands and waters located within the
administrative jurisdiction of the cooperating agency; the Service has employees
that are trained in water craft operations , heavy equipment operations , chain saw
operation, wild-land fire control, and other specialized operations or services,
AND

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Agreement #:_40181FK031_
WHEREAS , immediate action is often required to protect and/or secure the
safety of citizen life and property, and/or wildlife and its habitat; AND
WHEREAS , the Parties recognize that a formal agreement for mutual aid would
allow for better coordination of effort, ensure that adequate equipment is
available, and ensure that mutual aid is accomplished in the minimum time
possible; AND
NOW, THEREFORE ,the Parties hereto agree as follows:
SECTION 2: Agreement
The Parties hereby mutually agree to assist each other in the event of a natural
or human-caused disaster that is beyond their respective ability to alleviate the
result of the disaster on their own.
This Agreement may be activated in the event of a natural or human-caused
disaster pursuant to:
(a) a Presidential, State, or other local emergency declaration; or
(b) the finding of an emergency by the Emergency Management
Coordinator or other duly authorized agent of the State or County/City
governing body of a Party; or
(c) a significant event impacting Homeland Security.
Upon activation of the Agreement, the Fish and Wildlife Service agrees to
respond as delineated in the Department of the Interior, Departmental Manual -
900 OM 1.1 - 1.10, (see Attachment 1), and shall continue, whether or not the
disaster event is still active, until the services of the Party rendering aid are no
longer required or when the officer in charge of the forces of the Party rendering
aid determines, in his/her sole discretion, that further assistance should not be
provided.
SECTION 3: Requests for Mutual Aid
(A) Local Disaster. In the event of a local disaster declaration, the Emergency
Management Coordinator or other duly authorized agent of the Party seeking
mutual aid shall make the request directly to the Authorized Representative of
the Assisting Party from whom aid is sought. A Party from whom mutual aid is
sought shall furnish mutual aid to cope with the disaster to the requesting Party,
subject to the terms of this Agreement. In the event of a widespread disaster
affecting more than one Party, each affected Party shall utilize its respective
coordinating group for the provision of mutual aid.
(B) DISASTER THREAT. In the event of an imminent threat of an emergency
such that local capabilities are or are predicted to be exceeded, the Emergency
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Agreement #:_40181FK031_
Management Coordinator or other duly authorized agent of the Party seeking
mutual aid shall make the request directly to the Authorized Representative of
the Assisting Party from which assistance is sought. As all Parties will likely be
involved in preparations for a known disaster, requests for mutual aid of this type
are optional and it is inherent that the requesting Party will have exhausted all
local capabilities prior to making a request from the Assisting Party.
(C) CONDITIONS. The furnishing of resources under this Agreement is subject
to the following conditions:
(a) Requests for assistance must be made in writing;
(b) A request for aid shall specify the amount and type of resources being
requested, the location where the resources are to be dispatched, and the
specific time such resources are needed;
(c) The Assisting Party shall take such action as is necessary to provide
and make available the resources requested, provided however, that the
Assisting Party, in its sole discretion, shall determine what resources, if
any, it has available to respond to the request; and
(d) The Assisting Party shall report to the officer in charge of the
Requesting Party's forces at the location to which the resources are
dispatched.
(e) When providing assistance under the terms of this Agreement, the
personnel, equipment, and resources of any Assisting Party will be under
the operational control of the Requesting Party, the response effort to
which SHALL be organized and functioning within an Incident Command
System (ICS) or Unified Command System (UCS). Direct supervision and
control of personnel, equipment and resources shall remain with the
designated supervisory personnel of the Assisting Party. The designated
supervisory personnel of the Assisting Party shall maintain daily personnel
time records, material records, and a log of equipment hours; be
responsible for the operation and maintenance of the equipment and other
resources furnished by the Assisting Party; and shall report work progress
to the Requesting Party. The Assisting Party's personnel and other
resources shall remain subject to recall by the Assisting Party at any time,
upon reasonable notice to the Requesting Party.
(f) At least twenty-four-hour advance notification of intent to withdraw
personnel or resources shall be provided to the Requesting Party unless
such notice is not practicable, in which case such notice as is reasonable
shall be provided;
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Agreement #:_40181FK031_
(g) Unless specifically instructed otherwise, the Requesting Party shall
have the responsibility of providing food and housing for the personnel of
the Assisting Party from the time of their arrival at the designated location
to the time of their departure. However, Assisting Party personnel and
equipment should be, to the greatest extent possible, self-sufficient while
working in the emergency or disaster area. The Requesting Party may
specify only self-sufficient personnel and resources in its request for
assistance;
(h) Unless specifically instructed otherwise, the Requesting Party shall
have the responsibility for coordinating communications between the
personnel of the Assisting Party and the Requesting Party. Assisting
Party personnel should be prepared to furnish communications equipment
sufficient to maintain communications among their respective operating
units;
(i) Whenever the officials, employees and volunteers of the Assisting Party
are rendering aid pursuant to this Agreement, such persons shall have the
powers, duties, rights, privileges, and immunities, and shall receive the
compensation, incidental to their employment or position;
U) The initial duration of a request for assistance will be specified by the
Requesting Party, to the extent possible by the situation.
(k) Within ten (10) days of the return of all personnel deployed under this
Regional Mutual Aid Agreement, the Requesting Party will prepare a
Summary Report of the event and provide copies to each Assisting Party.
The report shall include a chronology of events and description of
personnel, equipment and materials provided by one party to the other.
SECTION 4: Reimbursable Expenses
The terms and conditions governing reimbursement for any assistance provided
pursuant to this Agreement shall be in accordance with the following provisions,
unless otherwise agreed upon by the Requesting and Assisting Parties and
specified in the Event Agreement.
A. PERSONNEL: During the period of assistance, the Assisting Party shall
continue to pay its employees according to its then prevailing ordinances, rules,
and regulations. The Requesting Party shall reimburse the Assisting Party for all
direct and indirect payroll costs and expenses (including travel expenses,
benefits, workers' compensation claims and expenses) incurred during the period
of assistance, unless agreed to otherwise by the parties in the Event Agreement.
B. EQUIPMENT: The Assisting Party shall be reimbursed by the Requesting
Party for the use of its equipment during the period of assistance according to
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Agreement #:_40181FK031_
either a pre-established local or state hourly rate or according to the actual
replacement, operation, and maintenance expenses incurred. For those
instances in which some costs may be reimbursed by the Federal Emergency
Management Agency, the eligible direct costs shall be determined in accordance
with 44 CFR 206.228, or other regulations in effect at the time of the Disaster
Event.
(a) Each Party shall maintain its own equipment in safe and operational
condition.
(b) At the request of the Assisting Party, fuels, miscellaneous supplies,
and minor repairs may be provided by the Requesting Party, if practical. If
the equipment charges are based on a pre-established local or state
hourly rate, then these charges to the Requesting Party shall be reduced
by the total value of the fuels, supplies, and repairs furnished by the
Requesting Party and by the amount of any insurance proceeds received
by the Assisting Party.
C. MATERIALS AND SUPPLIES. The Assisting Party shall be reimbursed for all
materials and supplies furnished by it and used or damaged during the period of
assistance, except for the costs of equipment, fuel, maintenance materials, labor
and supplies, which shall be included in the equipment rate established above,
unless such damage is caused by gross negligence, or willful and wanton
misconduct of the Assisting Party's personnel. The measure of reimbursement
shall be determined in accordance with 44 CFR 206.228 or other regulations in
effect at the time of the disaster. In the alternative, the Parties may agree that the
Requesting Party will replace, with like kind and quality as determined by the
Assisting Party, the materials and supplies used or damaged.
D. RECORD KEEPING. The Assisting Party shall maintain records and submit
invoices for reimbursement by the Requesting Party in accordance with existing
policies and practices. Upon the declaration of a state or federal disaster, the
Requesting Party and Division of Emergency Management personnel shall
provide information , directions, and assistance for record keeping to Assisting
Party personnel.
E. PAYMENT. Unless otherwise mutually agreed, the Assisting Party shall bill
the Requesting Party for all reimbursable expenses with an itemized statement
as soon as practicable after the expenses are incurred, but not later than sixty
(60) days following the period of assistance, unless the deadline for identifying
damage is extended in accordance with applicable federal or State regulations.
The Requesting Party shall pay the bill, or advise of any disputed items, not later
than sixty (60) days following receipt of the statement, unless otherwise agreed
upon.
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Agreement #:_40181FK031_
SECTION 5: Term
This Agreement will be effective upon the day each party signs the agreement.
Upon date of last signature, the Agreement shall remain in effect for five calendar
years (January 1 - December 31).
SECTION 6: Modification Procedures
This Agreement may be revised and/or modified as necessary, by mutual
consent of both parties, by written amendment signed and dated by both Parties.
SECTION 7: Resolving Disagreements
If a dispute should arise between the parties that cannot be settled by the
designated project managers, then it will be referred first to the level of the
appropriate Assistant Regional Director for the Fish and Wildlife Service and to
the appropriate supervisor within the State or local government , for further fact-
finding and efforts at resolution. If those efforts should also fail, then the dispute
will be referred to the Regional Director or Deputy Regional Director of the Fish
and Wildlife Service and to the appropriate elected or appointed official for State
or local government. At any stage, third party mediators or arbitrators may be
brought in if agreed by both Parties. The parties may also decide to terminate the
agreement at any stage of the dispute in accordance with the Termination clause
herein.
SECTION 8: Termination Provisions
This agreement may be terminated by either party by giving notification in writing
thirty (30) days in advance. Termination of the agreement will then occur after all
debts (if any) which have been identified by either Party are paid and/or resolved.
Both parties will sign a Termination Agreement that is acceptable to both parties
before the agreement is fully terminated.
SECTION 9: Expending Funds
Each Party that performs services or furnishes aid pursuant to this Agreement
shall do so with funds available from current revenues of the Party. No Party
shall have any liability for the failure to expend funds to provide aid hereunder.
In addition, nothing contained in this Agreement shall be construed as binding
the Fish and Wildlife Service to expend in any one fiscal year any sum in excess
of appropriation made by Congress, for the purpose of this Agreement for that
fiscal year, or as involving the United States in any contract or other obligation for
the further expenditure of money in excess of such appropriations. Nor does
anything contained in this Agreement obligate the State or County/City to expend
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Agreement #:_40181FK031_
funds not appropriated and administratively allocated to support the purposes of
this agreement.
SECTION 10: Required Clauses
A. During the performance of this Agreement, the participants agree to abide by
the terms of Executive Order 11246 on nondiscrimination and will not
discriminate against any person because of race, color, religion, sex or national
origin. The participants will take affirmative action to ensure that applicants are
employed without regard to their race, color, religion, sex or national origin.
B. No member or delegate to Congress, or resident Commissioner shall be
admitted to any share or part of this Agreement, or any benefit that may arise
there from, but this provision shall not be construed to extend to this Agreement if
made with a corporation for its general benefit.
SECTION 11: Liability Clause
Pursuant to 42 U.S.C. 5148 the Federal Government shall not be liable for any
claim based upon the exercise or performance or the failure to exercise or
perform a discretionary function or duty on the part of a Federal Agency or an
employee of the Federal Government in carrying out the activities authorized
hereunder. The extent of any nonfederal liability shall be governed by the laws of
State government.
SECTION 12: Other Mutual Aid Agreements
It is understood and agreed that certain signatory Parties may have heretofore
contracted or may hereafter contract with each other for mutual aid in civil
emergency and/or disaster situations, and it is agreed that, to the extent there is
a conflict between this Agreement and any other such Mutual Aid Agreement, the
provisions this Agreement shall be superior to any such individual contract.
Specifically, the existence of this Agreement shall not prevent a municipality,
county, emergency services district, fire protection agency, organized volunteer
group, or other emergency services entity from providing mutual aid assistance
on request from another municipality, county, emergency services district, fire
protection agency, organized volunteer group, or other emergency services
entity.
Additionally, the existence of this Agreement shall not prevent any Party
hereto from providing immediate emergency assistance as stated in
Attachment 1 of this document.
7

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Agreement #:_40181FK031_
MUTUAL AID AUTHORIZATION AGREEMENT
EXECUTED by the Parties hereto, each respective entity acting by and through
its duly authorized official as required by law, on multiple counterparts each of
which shall be deemed to be an original, on the date specified on the multiple
counterpart executed by such entity.
U.S. DEPARTMENT OF THE INTERIOR
U.S. FISH AND WILDLIFE SERVICE
BY: Holly Gaboriault
TITLE: Regional Chief, Southeast Region
DATE:
Telephone #: 912-313-4951
STATE OR LOCAL GOVERNMENT
BY:
TITLE: Chair, Charlton County Commission
DATE:
Telephone #: 912-496-2549
8

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Agreement #:_40181FK031_
Please Complete Contact Information (U.S. Fish & Wildlife Service)
Primary:
Contact Name: Michael Lusk, Refuge Manager
Office Number: 912-206-6304
24 Hour Contact: 912-390-2193
E-mail address: Michael_Lusk@fws .gov
Alternate:
Contact Name: Larry Woodward, Deputy Refuge Manager
Office Number: 912-206-6305
24 Hour Contact: 352 – 493 - 3151
E-mail address: Larry_Woodward@fws.gov
Please Complete Contact Information (State or Local Government)
Primary:
Contact Name: Becky Harden, County Administrator
Office Number: 912- 496- 2549
24 Hour Contact: 912 -376-9356
E-mail address: bharden@charltoncountyga.gov
Alternate :
Contact Name: C.L. Lewis, Chief - Charlton County Fire and Rescue
Office Number: 912-496-3111
24 Hour Contact # 912-390-9658
E-mail address: clewis@charltoncountyga.gov
9

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Agreement #:_40181FK031_
Attachment 1: Department of the Interior - DOI Policy Manual
900 DM 1.10 Immediate Emergency Response. When an imminently serious
condition occurs in the immediate vicinity of Departmental resources, local field
personnel of the Department's bureaus or offices are authorized, in response to
the request of local governmental authorities, to take necessary action to protect
human life, property, or the environment if the response would be impaired by the
delay required to seek the approval of senior officials.
A. Immediate Emergency Response means necessary action taken by local
field personnel in response to the imminently serious condition.
B. For this purpose, local governmental authorities include Federal, State,
local, or tribal entities in the immediate vicinity affected by the imminently
serious condition.
C. Field personnel that have undertaken an Immediate Emergency Response
must promptly advise their bureau or office management and the
Department's Watch Office of the actions taken.
D. Immediate Emergency Response to local governmental authorities should
be provided on a cost-reimbursable basis whenever possible. However,
such response should not be delayed or denied because of the inability or
unwillingness of the local governmental authority to make a commitment to
reimburse the Department, bureau, or office for such response.
E. Examples of Immediate Emergency Response assistance to local
governmental authorities are:
(1) Rescue, evacuation, and emergency medical treatment of persons;
maintenance or restoration of emergency medical capabilities ; and
safeguarding the public health.
(2) Emergency restoration of essential public services (including fire-
fighting, water, communications, transportation , power, and fuel).
(3) Emergency clearance of debris or rubble from public facilities and
other areas to permit rescue or restoration of essential services .
(4) Safeguarding, collecting, and distributing, food and essential
supplies
(5) Damage assessment.
(6) Interim emergency communications.
10

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IWORQ SERVICE(S) AGREEMENT
For iWorQ application(s) and service(s)
Charlton County hereafter known as ("Customer"), enters into THIS SERVICE(S) AGREEMENT
("Agreement") with iWorQ Systems Inc. ("iWorQ") with its principal place of business 1125 West
400 North, Suite 102, Logan, Utah 84321.
1. SOFTWARE AS A SERVICE (SaaS) TERMS OF ACCESS:
iWorQ grants Customer a non-exclusive, non-transferable limited access to use iWorQ service(s),
application(s) on iWorQ's authorize website for the fee(s) and terms listed in Appendix A. This
agreement will govern all application(s) and service(s) listed in the Appendix A.
2. CUSTOMER RESPONSIBILITY:
Customer acknowledges that they are receiving only a limited subscription to use the application(s),
service(s), and related documentation, if any, and shall obtain no titles, ownership nor any rights in
or to the application(s), service(s), and related documentation, all of which title and rights shall
remain with iWorQ. Customer shall not permit any user to reproduce, copy, or reverse engineer any
of the application(s), service(s) and related documentation.
iWorQ is not responsible for the content entered into iWorQ's database or uploaded as a document
or image.
3. TRAINING AND IMPLEMENTATION:
Customer agrees to provide the time, resources, and personnel to implement iWorQ's service(s) and
application(s). iWorQ will assign a senior account manager and an account management team to
implement service(s) and application(s). Typical implementation will take less than 60 days. iWorQ
account managers will call twice per week, provide remote training once per week, and send weekly
summary emails to the customer implementation team. iWorQ can provide project management
and implementation document upon request.
iWorQ will do ONE import of the Customer's data. This import consists of importing data, sent by
the Customer, in an electronic relational database format. Acquisition of data is the responsibility of
the client; iWorQ will not be involved in negotiation for data with third parties.
Customer must have clear ownership of all forms, letters, inspections, checklists, and data sent to
iWorQ.
iWorQ Systems, P.O. Box 3784, Logan, Utah, 84323
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4. CUSTOMER DATA:
Customer data will be stored on AWS GovCloud. iWorQ will use commercially reasonable efforts to
backup, store and manage Customer data. iWorQ does backups twice per week and offsite backups
twice per week.
Customer can run reports and export data from iWorQ application(s) at any time.
Customer can pay iWorQ for additional data management service(s), onsite backups, application(s)
and other service(s).
Data upload and storage is provided to every Customer. This includes uploading files up to 25MB
and 100GB of managed data storage on AWS GovCloud. Additional upload file sizes and managed
data storage sizes can be provided based on the application(s) and service(s) listed in Appendix A.
Customer can upload and store images with personal information like driver's license, and more.
This Data can be used by the customer to complete the permitting, licensing, or code enforcement
processes. Customer understands that the data must be uploaded and stored in the Sensitive Data
Upload section of the iWorQ software for access and security purposes.
iWorQ is not responsible: (1) For the content entered into iWorQ's database, (2) For images or
documents scanned locally and uploaded by the iWorQ users, (3) For documents or images
uploaded by citizens over the web, and (4) For backup data sent to the Customer by iWorQ.
5. CUSTOMER SUPPORT:
Customer support and training are FREE and available Monday-Friday, from 6:00 A.M. to 5:00 P.M.
MST, for any authorized user with a login. iWorQ provides unlimited remote Customer training
(through webinars), phone support, help files, and documentation. Basic support request is typically
handled the same day. iWorQ provides "Service NOT Software".
6. BILLING:
iWorQ will invoice Customer on an annual basis. iWorQ will send invoice by mail and by email to the
address(s) listed in Appendix A. Terms of the invoice are net 30 days from the date of the invoice.
Any billing changes will require that a new Service(s) Agreement be signed by Customer.
Any additional costs imposed by the Customer including business licenses, fees, or taxes will be
added to the Customer's invoice yearly. Support and services fees may increase in subsequent years
but will increase no more than 5% per year.
Customer pricing is based on a 3 Year Term and reflects a discounted annual price. Changes to the
Term or the Termination Policy (Section 7. Termination:), will affect the annual pricing and could
double your annual cost. Customer reserves the right to pay the 3 Year Term upfront to secure
discounted annual pricing.
iWorQ Systems, P.O. Box 3784, Logan, Utah, 84323
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7. TERMINATION:
Prior to the expiration of the initial 3-YEAR TERM (the "Initial Term"), either party may terminate
this Agreement, by providing the other party with a Sixty (60) days' written notice prior to the
effective date of the expiration. Should Customer terminate any part of the application(s) and or
service(s) the remaining balance will immediately become due. Should Customer terminate any part
of the application(s) and or service(s) a new Service(s) Agreement will need to be signed. Upon
expiration of the Initial Term, this Agreement shall automatically renew for successive one (1) year
terms unless either party provide notice of termination or non-renewal no less that sixty (60) days
prior to expiration of the then-current term.
Upon termination of this Agreement, iWorQ will discontinue all application(s) and or service(s);
iWorQ will provide customer with an electronic copy of all of Customer's data, if requested by the
Customer (within 3-5 business days).
During the term of the Agreement, the Customer may request a copy of all of Customer's data,
which shall be provided to Customer for a cost of no more than $2500 per copy. Please note, if
Customer is not in compliance with the material terms and conditions of this Agreement, iWorQ will
not be required to provide Customer with the data.
8. ACCEPTABLE USE:
Customer represents and warrants that the application(s) and service(s) will only be used for lawful
purposes, in a manner allowed by law, and in accordance with reasonable operating rules, and
policies, terms, and procedures. iWorQ may restrict access to users upon misuse of application(s)
and service(s).
9. MISCELLANEOUS PROVISIONS:
This Agreement will be governed by and construed in accordance with the laws of the State of Utah.
Any legal action or proceeding related to this Agreement must be brought and determined in the
State of Utah and may not be brought or determined in any other forum or Jurisdiction.
Customer recognizes that iWorQ Systems is a software company located in Utah. Any changes to
this section, including changes to the Venue or Forum, will be subject to an increase in their annual
pricing.
iWorQ Systems, P.O. Box 3784, Logan, Utah, 84323
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10. CUSTOMER IMPLEMENTATION INFORMATION:
Primary Implementation Contact Joanna Powell Title Community Development Dir.
Office Phone 912-496-3826 Cell Email jpowell@charltoncountyga.gov
Secondary Implementation Contact Ronnie Pollock Title Infrastructure and Development Dir.
Office Phone Cell 912-276-0264 Email rpollock@charltoncountyga.gov
11. CUSTOMER BILLING INFORMATION:
Billing Contact Joanna Powell Title Community Development Dir.
Office Phone 912-496-3826 Cell Email jpowell@charltoncountyga.gov
PO# (if required) Tax Exempt ID # 58-6000796
12. ACCEPTANCE:
The effective date of this Agreement is listed below. Authorized representative of Customer and
iWorQ have read the Agreement and agree and accept all the terms.
Signature Effective Date:
Printed Name
Title
Office Number
Cell Number
iWorQ Systems, P.O. Box 3784, Logan, Utah, 84323
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iWorQ Service(s) Agreement
APPENDIX A
iWorQ Systems, P.O. Box 3784, Logan, Utah, 84323
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iWorQ Cost Proposal
Charlton County Population- 13040
68 Kingsland Drive Suite B Prepared by: Scott Jardine
Folkston, GA 31537
Annual Subscription Fees
Application(s) and Service(s) Package Price Billing
Community Development (Basic) $3,500.00 Annual
*Permit Management
*Code Enforcement
-Available on any computer, tablet, or mobile device using Chrome
Browser
-Track permits and cases with customizable reporting
-Track fees and payments
-Inspection and plan review tracking
-Track violations, activities and follow ups
-OpenStreetMap tracking abilities with quarterly updates
-Free forms, letters, and/or permits utilizing iWorQ’s template
library, and up to 3 custom letters
Subscription Fee Total (This amount will be invoiced each year) $3,500.00
One-Time Setup, GIS integration, and Data Conversion Fees
Service(s) Full Price Cost Package Price Billing
NOTES SERVICE(S) DESCRIPTION
I. Invoice for the (Annual Subscription Fee Total + On-Time Total) will be sent out 2 weeks
after signature and Effective Date
II. This subscription Fee and Agreement have been provided at the Customer's request and is
valid for 25 days
III. This cost proposal cannot be disclosed or used to compete with other companies.
IV. Changes to the Agreement have been requested by the Customer
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Charlton County Financial Narrative – November 2025
As of November 2025, Charlton County's financial position remains stable with continued
fiscal activity across various funds. The overall performance shows a mix of conservative
spending, strategic utilization of special-purpose funds, and responsible revenue
management.
General Fund
The General Fund began November with a balance of $$2,497,047.74 and ended at
$2,654,791.64, reflecting a net increase. Revenues totaled $1,143,975.59, o(cid:431)set by
$986,231.69in expenses.
Special-Purpose Local Option Sales Tax (SPLOST) Funds
 2014 SPLOST: The account showed no revenue or expenses in the month of
November.
 2020 SPLOST: Active usage continued with $4,654.33 in expenses. Revenue inflow
of $152,027.14 helped cushion the outflow, bringing the balance to $2,639,673.33.
 TSPLOST: Maintained steady growth with $42,813.64 in revenue against only
$16,807.08 in expenses. The ending balance stood at $1,823,453.95.
Grants & Projects
This fund remained dynamic, with $1,315.24 in revenue and $356,711.28 in expenses,
resulting in a balance of $1,309,254.32.
Emergency Services (EMS) & Related Programs
 EMS Fund: The fund increased slightly to $243,244.73, with revenue of $49,472.38
cushioning against expenditures of $58,577.51.
 EMS Education Program: Saw a slight decrease, ending with a stable balance of
$20,911.22.
 911 Emergency Telephone Fund: Consistently accruing monthly revenue of
$13,680.57, the fund now holds $149,622.62.

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Recreation Fund
The Recreation account saw $4,421.00 in revenue and $5,771.53 in expenses, leading to a
stable month-end balance of $29,337.50.
Reserves (previously) Assigned and Excess Funds
 Reserves (previously Assigned Funds Account) increased by $4,581.87, ending
with $1,226,973.17.
 Excess Funds saw no revenue or expenses in the month of November.
ARPA & Donation Accounts
The ARPA Account saw no movement in November, ending with a balance of $949,237.41.
The Donation Account also held steady at $10,578.77, with a one-time expenditure of
$1,050.00.
Other Notable Accounts
 Senior Center received a one-time revenue of $18.00 and no expenditures, bringing
the overall balance to $2,366.19.
 Folkston Ice Processing Center saw an increase in balance, with no revenue and
expenditures of $4,904,823.76, bringing its balance to $100.00.
 Junior Firefighter Donation Account maintained static balances with no recent
activity.
 Juvenile Account saw no movement either.
Conclusion
Charlton County's November 2025 financial report reflects an overall healthy balance of
revenue and expenditures. The county demonstrated a continued commitment to financial
sustainability by carefully utilizing available funds while being mindful of incoming revenue.

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Charlton County Bank Account Information
Account Name JAN FEB MARCH APRIL MAY JUN JUL AUG SEP OCT NOV
General Fund
Old Balance $783,101.82 $4,308,592.22 $3,840,802.66 $3,824,991.15 $4,332,719.66 $3,785,413.28 $2,901,540.73 $3,126,352.88 $2,715,955.46 $2,117,870.77 $2,497,047.74
Revenue $5,109,849.65 $596,410.41 $972,545.21 $1,567,411.51 $364,996.24 $380,107.60 $1,297,591.76 $897,875.40 $506,842.62 $1,247,773.46 $1,143,975.59
Expenses $1,584,359.25 $1,064,199.97 $988,356.72 $1,059,683.00 $912,302.62 $1,263,980.15 $1,072,779.61 $1,308,272.82 $1,104,927.31 $868,596.49 $986,231.69
New Balance $4,308,592.22 $3,840,802.66 $3,824,991.15 $4,332,719.66 $3,785,413.28 $2,901,540.73 $3,126,352.88 $2,715,955.46 $2,117,870.77 $2,497,047.74 $2,654,791.64
Outstanding Checks $200,565.51 $159,819.08 $358,972.77 $158,225.60 $95,520.74 $31,753.77 $85,950.96 $78,090.72 $54,922.52 $157,582.83 $68,268.08
2014 SPLOST
Old Balance $515,777.51 $515,777.51 $515,777.51 $514,172.48 $514,172.48 $452,486.31 $452,486.31 $452,486.31 $445,079.31 $445,079.31 $391,568.29
Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Expenses $0.00 $0.00 $1,605.03 $0.00 $61,686.17 $0.00 $0.00 $7,407.00 $0.00 $53,511.02 $0.00
New Balance $515,777.51 $515,777.51 $514,172.48 $514,172.48 $452,486.31 $452,486.31 $452,486.31 $445,079.31 $445,079.31 $391,568.29 $391,568.29
Outstanding Checks $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $7,407.00 $0.00 $53,511.02 $0.00 $0.00
Drug Education
Old Balance $97,182.66 $91,032.29 $89,762.29 $90,070.29 $88,419.83 $87,834.83 $87,552.76 $87,488.09 $85,972.44 $80,271.54 $79,619.09
Revenue $919.00 $0.00 $308.00 $641.00 $0.00 $1,267.28 $528.91 $1,533.50 $0.00 $1,139.96 $0.00
Expenses $7,069.37 $1,270.00 $0.00 $2,291.46 $585.00 $1,549.35 $593.58 $3,049.15 $5,700.90 $1,792.41 $575.22
New Balance $91,032.29 $89,762.29 $90,070.29 $88,419.83 $87,834.83 $87,552.76 $87,488.09 $85,972.44 $80,271.54 $79,619.09 $79,043.87
Outstanding Checks $0.00 $0.00 $0.00 $870.00 $0.00 $560.50 $416.94 $5,700.90 $0.00 $424.75 $832.59
Grants & Projects
Old Balance $2,086,550.21 $2,050,237.70 $2,332,564.03 $2,174,534.99 $2,664,668.46 $2,061,064.22 $2,279,778.18 $2,188,005.08 $2,511,101.54 $2,497,077.33 $1,664,650.36
Revenue $3,522,926.76 $3,878,947.01 $2,650.05 $4,537,500.10 $6,381,443.00 $494,505.00 $3,620,510.93 $547,405.77 $13,936,323.59 $12,977,719.00 $1,315.24
Expenses $3,559,239.27 $3,596,620.68 $160,679.09 $4,047,366.63 $6,985,047.24 $275,791.04 $3,712,284.03 $224,309.31 $13,950,347.80 $13,810,145.97 $356,711.28
New Balance $2,050,237.70 $2,332,564.03 $2,174,534.99 $2,664,668.46 $2,061,064.22 $2,279,778.18 $2,188,005.08 $2,511,101.54 $2,497,077.33 $1,664,650.36 $1,309,254.32
Outstanding Checks * $1,338.38 $2,004.29 $15,351.11 $367,588.81 $15,313.66
EMS
Old Balance $229,257.82 $237,201.25 $229,775.80 $252,668.12 $244,416.31 $237,168.74 $230,139.40 $234,090.80 $254,420.97 $242,146.78 $252,349.86
Revenue $51,640.23 $45,708.54 $61,733.23 $60,785.92 $54,501.08 $44,370.29 $46,548.09 $63,352.10 $35,577.66 $38,561.87 $49,472.38
Expenses $43,696.80 $53,133.99 $38,840.91 $69,037.73 $61,748.65 $51,399.63 $42,596.69 $43,021.93 $47,851.85 $28,358.79 $58,577.51
New Balance $237,201.25 $229,775.80 $252,668.12 $244,416.31 $237,168.74 $230,139.40 $234,090.80 $254,420.97 $242,146.78 $252,349.86 $243,244.73
Outstanding Checks $4,937.55 $2,863.40 $2,168.71 $250.00 $0.00 $281.15 $585.36 $9,180.05 $836.50 $14,383.04 $4,021.40
Recreation
Old Balance $54,022.89 $60,698.07 $67,716.66 $60,372.50 $61,475.35 $54,135.79 $52,983.21 $53,817.56 $38,994.82 $38,315.96 $30,688.03
Revenue $9,504.87 $14,059.41 $2,111.76 $12,865.80 $5,563.76 $3,383.35 $3,339.75 $5,860.00 $4,338.02 $3,741.45 $4,421.00
Expenses $2,829.69 $7,040.82 $9,455.92 $11,762.95 $12,903.32 $4,535.93 $2,505.40 $20,682.74 $5,016.88 $11,369.38 $5,771.53
New Balance $60,698.07 $67,716.66 $60,372.50 $61,475.35 $54,135.79 $52,983.21 $53,817.56 $38,994.82 $38,315.96 $30,688.03 $29,337.50
Outstanding Checks $3,913.28 $1,707.53 $5,991.00 $10,151.19 $2,844.85 $1,838.29 $19,876.62 $1,772.50 $10,141.77 $2,917.42 $1,796.71
TSPLOST
Old Balance $1,601,384.52 $1,649,195.27 $1,676,114.36 $1,715,028.32 $1,750,735.61 $1,787,650.57 $1,732,285.79 $1,759,107.27 $1,760,765.22 $1,784,480.34 $1,797,447.39
Revenue $52,507.69 $41,296.26 $42,561.29 $46,209.16 $44,404.28 $44,871.91 $45,358.66 $44,633.11 $44,533.08 $43,581.05 $42,813.64
Expenses $4,696.94 $14,377.17 $3,647.33 $10,501.87 $7,489.32 $100,236.69 $18,537.18 $42,975.16 $20,817.96 $30,614.00 $16,807.08
New Balance $1,649,195.27 $1,676,114.36 $1,715,028.32 $1,750,735.61 $1,787,650.57 $1,732,285.79 $1,759,107.27 $1,760,765.22 $1,784,480.34 $1,797,447.39 $1,823,453.95
Outstanding Checks $6,200.00 $0.00 $0.00 $0.00 $0.00 $50.00 $0.00 $4,000.00 $4,000.00 $0.00 $17,617.96
Donation Account
Old Balance $9,400.77 $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,578.77
Revenue $1,200.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $300.00 $0.00
Expenses $322.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,050.00
New Balance $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,278.77 $10,578.77 $9,528.77
Outstanding Checks $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

[PAGE 47]
Charlton County Bank Account Information (cont.)
Account Name JAN FEB MARCH APRIL MAY JUN JUL AUG SEP OCT NOV
Excess Funds Account
Old Balance $61,223.39 $61,223.39 $61,223.39 $61,223.39 $113,556.39 $99,528.19 $99,528.19 $99,528.19 $99,528.19 $99,528.19 $99,528.19
Revenue $0.00 $0.00 $0.00 $52,333.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Expenses $0.00 $0.00 $0.00 $0.00 $14,028.20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
New Balance $61,223.39 $61,223.39 $61,223.39 $113,556.39 $99,528.19 $99,528.19 $99,528.19 $99,528.19 $99,528.19 $99,528.19 $99,528.19
Outstanding Checks $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Reserves Account(Previously Assigned Funds)
Old Balance $1,701,995.04 $752,075.85 $703,690.67 $977,391.30 $989,711.69 $977,391.30 $987,556.56 $992,288.64 $996,868.07 $1,251,459.88 $1,222,391.30
Revenue $929.70 $14,359.26 $273,756.52 $12,320.39 $16,527.03 $10,165.26 $4,732.08 $4,579.43 $254,591.81 $22,976.79 $4,581.87
Expenses $950,848.89 $62,744.44 $55.89 $0.00 $28,847.42 $0.00 $0.00 $0.00 $0.00 $52,045.37 $0.00
New Balance $752,075.85 $703,690.67 $977,391.30 $989,711.69 $977,391.30 $987,556.56 $992,288.64 $996,868.07 $1,251,459.88 $1,222,391.30 $1,226,973.17
Outstanding Checks $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
2020 SPLOST Account
Old Balance $2,454,593.75 $2,214,063.68 $2,279,318.67 $2,182,523.97 $2,198,470.62 $2,253,937.09 $2,399,389.01 $2,464,382.12 $2,471,660.91 $2,496,833.61 $2,492,300.52
Revenue $146,218.93 $129,288.81 $132,629.05 $147,338.63 $163,457.64 $145,888.20 $145,855.39 $126,334.15 $145,746.31 $148,662.81 $152,027.14
Expenses $386,749.00 $64,033.82 $229,423.75 $131,391.98 $107,991.17 $436.28 $80,862.28 $119,055.36 $120,573.61 $153,195.90 $4,654.33
New Balance $2,214,063.68 $2,279,318.67 $2,182,523.97 $2,198,470.62 $2,253,937.09 $2,399,389.01 $2,464,382.12 $2,471,660.91 $2,496,833.61 $2,492,300.52 $2,639,673.33
Outstanding Checks $6,000.00 $102,183.75 $0.00 $0.00 $436.28 $74,069.00 $0.00 $39,490.00 $152,595.90 $4,218.05 $0.00
ARPA Account
Old Balance $1,413,905.41 $1,413,905.41 $1,413,905.41 $1,413,905.41 $1,193,767.41 $1,193,767.41 $949,237.41 $949,237.41 $949,237.41 $949,237.41 $949,237.41
Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Expenses $0.00 $0.00 $0.00 $220,138.00 $0.00 $244,530.00 $0.00 $0.00 $0.00 $0.00 $0.00
New Balance $1,413,905.41 $1,413,905.41 $1,413,905.41 $1,193,767.41 $1,193,767.41 $949,237.41 $949,237.41 $949,237.41 $949,237.41 $949,237.41 $949,237.41
Outstanding Checks $0.00 $0.00 $220,138.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Senior Center Account
Old Balance $1,133.51 $1,161.51 $722.56 $2,364.56 $2,402.56 $2,440.56 $2,464.56 $2,260.19 $2,290.19 $2,324.19 $2,348.19
Revenue $28.00 $28.00 $1,642.00 $38.00 $38.00 $24.00 $28.00 $30.00 $34.00 $24.00 $18.00
Expenses $0.00 $466.95 $0.00 $0.00 $0.00 $0.00 $232.37 $0.00 $0.00 $0.00 $0.00
New Balance $1,161.51 $722.56 $2,364.56 $2,402.56 $2,440.56 $2,464.56 $2,260.19 $2,290.19 $2,324.19 $2,348.19 $2,366.19
Outstanding Checks $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Folkston Ice Processing Center
Old Balance $3,508,467.44 $3,519,929.49 $3,477,396.35 $100.00 $3,885,999.44 $100.00 $100.00 $100.00 $100.00 $9,808,485.06 $4,904,923.76
Revenue $3,519,829.49 $3,477,296.35 $0.00 $3,885,899.44 $6,884,564.42 $0.00 $3,619,230.76 $0.00 $13,115,390.15 $13,791,344.73 $0.00
Expenses $3,508,367.44 $3,519,829.49 $3,477,296.35 $0.00 $10,770,463.86 $0.00 $3,619,230.76 $0.00 $3,307,005.09 $18,694,906.03 $4,904,823.76
New Balance $3,519,929.49 $3,477,396.35 $100.00 $3,885,999.44 $100.00 $100.00 $100.00 $100.00 $9,808,485.06 $4,904,923.76 $100.00
Outstanding Checks $3,519,829.49 $3,477,296.32 $0.00 $3,885,899.44 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
EMS Education Program Fund
Old Balance $11,368.84 $10,873.84 $14,493.84 $14,501.82 $14,200.52 $22,345.52 $27,272.52 $20,272.52 $21,206.56 $21,206.56 $25,649.97
Revenue $0.00 $3,620.00 $500.00 $0.00 $10,600.00 $6,000.00 $0.00 $1,150.00 $0.00 $4,443.41 $0.00
Expenses $495.00 $0.00 $492.02 $301.30 $2,455.00 $1,073.00 $7,000.00 $215.96 $0.00 $0.00 $4,738.75
New Balance $10,873.84 $14,493.84 $14,501.82 $14,200.52 $22,345.52 $27,272.52 $20,272.52 $21,206.56 $21,206.56 $25,649.97 $20,911.22
Outstanding Checks $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $215.96 $0.00 $0.00 $4,738.75 $0.00
Junior Firefighter Donation Account
Old Balance $1,064.48 $1,064.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48
Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Expenses $0.00 $64.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
New Balance $1,064.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48 $1,000.48
Outstanding Checks $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

[PAGE 48]
Charlton County Bank Account Information (cont.)
Account Name JAN FEB MARCH APRIL MAY JUN JUL AUG SEP OCT NOV
Juvenile Account
Old Balance $380.20 $380.20 $380.20 $380.20 $380.20 $380.20 $380.20 $430.20 $430.20 $430.20 $430.20
Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $50.00 $0.00 $0.00 $0.00 $0.00
Expenses $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
New Balance $380.20 $380.20 $380.20 $380.20 $380.20 $380.20 $430.20 $430.20 $430.20 $430.20 $430.20
Outstanding Checks $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
911 Emergency Telephone Fund
Old Balance $160,381.98 $174,204.01 $187,888.22 $201,307.57 $54,547.27 $68,128.26 $81,573.78 $95,231.09 $108,764.45 $122,232.08 $135,942.05
Revenue $13,822.03 $13,684.21 $13,419.35 $13,280.53 $13,580.99 $13,445.52 $13,657.31 $13,533.36 $13,467.63 $13,709.97 $13,680.57
Expenses $0.00 $0.00 $0.00 $160,040.83 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
New Balance $174,204.01 $187,888.22 $201,307.57 $54,547.27 $68,128.26 $81,573.78 $95,231.09 $108,764.45 $122,232.08 $135,942.05 $149,622.62
Outstanding Checks $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
CDBG 2022
Old Balance * * * * * * * * * $0.00 $63,498.27
Revenue * * * * * * * * * $63,498.27 $122,673.03
Expenses * * * * * * * * * $0.00 $63,498.27
New Balance * * * * * * * * * $63,498.27 $122,673.03
Outstanding Checks * * * * * * * * * $0.00 $0.00

[PAGE 49]
Charlton County EMS Financial Report – November 2025
Overview:
The financial performance of Charlton County EMS for November 2025 continues to reflect
a mix of improvement attempts and ongoing challenges, with overall success compared to
last year.
Cash & Revenue:
 Total Cash: For November 2025, Charlton County EMS reported $50,541.51 in cash,
an increase from the previous year’s figure of $46,205.72. Year-to-date (YTD), the
total cash stands at $555,756.56, which is a notable rise from the previous YTD total
of $408,500.23.
 Cash Per Transport: The agency received an average of $555.40 per transport this
fiscal year, compared to $550.07 per transport in November 2024.
 Total Charges: Total charges for November amounted to $85,695.40, with a year-to-
date total of $1,007,418.40, an increase compared to $905,600.06 in the previous
fiscal year and $84,213.00 in November 2024.
Operations:
 Transports: The EMS team conducted 91 transports in November 2025, leading to a
total of 1102 transports YTD, compared to 84 transports and 969 YTD in the
previous year. This suggests a steady commitment to operational activity,
contributing positively to revenue generation throughout the year.
 Non-Transports: The number of non-transport incidents was 25 for November 2025,
with a total of 237 YTD, which shows a sharp rise from the previous year's 180 non-
transports for YTD.
Discounts and Write-O(cid:431)s:
 Total Discounts and Write-O(cid:431)s: The report indicates that write-o(cid:431)s for November
2025 amounted to $54,883.90, with a year-to-date total of $455,377.72. In
comparison to the previous fiscal year, where November 2024 had significantly less
write-o(cid:431)s totaling $34,373.85 and a higher YTD value of $568,801.54.
 Bad Debt Write-O(cid:431)s: There has been a significant decrease in bad debt write-o(cid:431)s,
with $234,383.26 written o(cid:431) in 2025, compared to $421,625.00 for 2024.

[PAGE 50]
 Contractual Adjustments: Adjustments related to insurance contracts, including
Medicaid and Medicare, also showed notable increases. Medicaid write-o(cid:431)s for
November 2025 totaled $5,557.31, significantly lower than the previous year's
$2,456.02.
Collection Rates:
 Collection Rate: The collection rate for the month of November 2025 was 59%, with
a year-to-date rate of 55% compared to November 2024 which had a collection rate
of 55% and the YTD rate was 45%. This indicates consistent attempts across the
organization to collect payments and shows the year’s e(cid:431)orts over the span of one
year to increase annual revenue.
 Adjusted Collection Rate: After adjusting for Medicare and Medicaid, the adjusted
collection rate is 71.97% for the month of November 2025, up from 60.15% in the
previous year. This improvement indicates that after considering write-o(cid:431)s, the
agency’s ability to collect payments from eligible payers has increased.
Conclusion:
Charlton County EMS continues maintaining consistent operational numbers monthly and
expanding its YTD performance, compared to the previous year. The report continues to
reflect the active departmental changes, billing process improvements, and strategic plans
that have been implemented to address the previous challenges with collections.

[PAGE 51]
Page 1 of 3
CHARLTON COUNTY EMS
426 Rosa Parks Rd
FOLKSTON Georgia 31537
November 2025( Status:Closed-Automated)
Period 11 (25-11)
Operations Report

[PAGE 52]
CHARLTON COUNTY EMS
December 03, 2025 2:24:00 PM Operations Report Page 2 of 3
Period 11 (25-11)
November 2025( Status:Closed-Automated)
Cash This Fiscal Year Last Fiscal Year
Month Year To Date Month Year To Date
Total Expenses $0.00 $0.00 $0.00 $0.00
Total Non-Transports 25 237 24 180
Total Transports 91 1102 84 969
Total Cash $50,541.51 $555,756.56 $46,205.72 $408,500.23
Cash - Adjusted YTD $0.00 ($123.00) $0.00 $0.00
Total Cash Adjusted ($123.00) ($123.00) $0.00 $0.00
Total Disc. And W/O $54,883.90 $455,377.72 $34,373.85 $568,801.54
Disc. And W/O Adjusted YTD $0.00 ($2,907.90) $0.00 ($2,552.67)
Total Disc. W/O Adjusted ($17.50) ($8,425.52) $0.00 ($5,102.32)
Total Charges $85,695.40 $1,007,418.40 $84,213.00 $905,600.06
Charges - Adjusted YTD $0.00 $3,467.20 $0.00 $10,315.40
Total Charges Adjusted $0.00 $2,230.20 $4.20 $13,723.00
A/R Balance ($19,589.51) $702,552.38 $3,633.43 $690,916.07
Cash Per Transport $555.40 $504.32 $550.07 $421.57
Cost Per Call $0.00 $0.00 $0.00 $0.00
Collection Rate 59% 55% 55% 45%
Discounts and WriteOffs This Fiscal Year Last Fiscal Year
Month Year To Date Month Year To Date
Discount $0.00 $0.00 $0.00 $0.00
Refund - Interest $0.00 $0.00 $0.00 $0.00
WriteOff - Auto Insurance $0.00 $0.00 $0.00 $0.00
WriteOff - Bad Debt $36,584.68 $234,383.26 $26,027.93 $421,625.00
WriteOff - Charity $0.00 $0.00 $0.00 $0.00
WriteOff - Contract $0.00 $89.48 $0.00 $0.00
Contractual - Insurance $4,321.95 $50,709.54 $2,528.05 $38,207.37
Contractual - Medicaid $5,557.31 $108,592.59 $2,409.85 $61,037.37
Contractual - Medicare $5,587.76 $23,282.66 $2,456.02 $21,580.55
WriteOff - Other $2,832.20 $18,306.81 $0.00 $5,086.30
WriteOff - Self Pay $0.00 $0.00 $0.00 $50.00
WriteOff - Timely Filing $0.00 $16,764.44 $0.00 $15,750.28
WriteOff - Workers Comp $0.00 $341.04 $0.00 $0.00
Total - (Minus Discount) $54,883.90 $452,469.82 $33,421.85 $563,336.87
Adj. Collection Rate 71.97% 67.38% 60.15% 52.05%

[PAGE 53]
CHARLTON COUNTY EMS
December 03, 2025 2:24:00 PM Operations Report Page 3 of 3
Period 11 (25-11)
November 2025( Status:Closed-Automated)
(After Medicare and Medicaid Adj)

[PAGE 54]
CHARLTON COUNTY EMS
Adjusted Payments Report
December 03, 2025 2:24:00 PM 25-11 Page 1 of 2
Invoice DOS Org. Period Modified Date Previous Adjusted Diff Affected AR Per.
Payment Adjustments Out Of Period
Original Period: 25-10
325092902 09/29/2025 25-10 11/26/2025 123.00 .00 -123.00 25-11
Original Period Offset: -123.00
Total Payment Adjustments Out Of Period -123.00

[PAGE 55]
CHARLTON COUNTY EMS
Adjusted Payments Report
December 03, 2025 2:24:00 PM 25-11 Page 2 of 2
Invoice DOS Org. Period Modified Date Previous Adjusted Diff Affected AR Per.
WriteOff Adjustments Out Of Period
Original Period: 18-02
117091601 09/16/2017 18-02 11/26/2025 1257.40 1239.90 -17.50 25-11
Original Period Offset: -17.50
Total WriteOff Adjustments Out Of Period -17.50

[PAGE 56]
Charlton County October Financial Comparison (2020–2025)
General Fund
Change (2020–2025): ▼ 43.80% decrease
The General Fund experienced a steady decline, primarily due to higher annual expenses
and reduced revenue inflows. From 2024 onward, expenditures have consistently
outpaced revenue, leading to an overall reduction of more than half the fund’s balance in
five years.
2014 SPLOST
Change (2020–2025): ▼ 61.37% decrease
This SPLOST fund has seen minimal activity between 2022-2024, with no new revenues
reported and small recurring expenses. The declining balance reflects the completion of
projects funded by this special-purpose tax initiative.
Drug Education
The fund remained stable, with a brief increase in 2024 due to an influx of educational grant
revenue.
Grants & Projects
Balances varied sharply:
Highly project-dependent, with huge spikes and drops in both revenue and expenses. 2025
saw strong revenue but a balance decline as spending slightly exceeded income.

[PAGE 57]
EMS
Change (2020–2025): ▼ 49.88% decrease
Revenue and expenses remained relatively stable over the years, but overall declines
reflect increased operational costs and limited revenue growth, reducing available reserves
by half since 2020.
Recreation
Change (2020–2025): ▲ 85.30% increase
The recreation account steadily grew due to consistent revenue generation and reduced
spending in recent years. The fund is now nearly triple its 2020 balance, indicating
successful operational cost control.
TSPLOST
Transportation-related SPLOST funds increased significantly as collections from sales tax
revenue rose. Expenditures were moderate, allowing the fund to accumulate surplus for
future infrastructure investments.
Donation Account
This account remains stable with minimal activity. The modest increase results from
retained balances.
Excess Funds Account
This reserve fund has grown substantially over five years, likely due to conservative
expenditure practices and fund reallocations from other accounts.

[PAGE 58]
Reserves Account
Change (2020–2025): ▼ 10.65% decrease
The reserves account remains largely consistent, reflecting occasional use for operational
support but strong overall stability across the period.
2020 SPLOST
Change (2020–2025): ▲ 281.54% increase
Strong sales tax revenues and controlled project spending have expanded this fund
dramatically. The balance more than quadrupled, highlighting e(cid:431)ective long-term fiscal
management.
ARPA
Change (2021–2025): ▼ 58.13% decrease
The American Rescue Plan Act (ARPA) funds have been systematically spent over time,
reflecting ongoing community investments and project completions.
Senior Center
A steady account with minimal activity, the Senior Center fund shows small annual
contributions and limited expenses.
Folkston Ice Processing
Balances showed extreme fluctuation. Due to the nature of the account, large deposits
and immediate expenditures in the same month are to be expected.

[PAGE 59]
EMS Education Fund
Change: Significant growth since inception
The program demonstrates fiscal growth, likely due to sustained allocations for EMS
training and education initiatives, maintaining positive net balances.
Junior Firefighter Donation
 2023 Balance: $394.48
 2025 Balance: $1,000.48
 Change (2023–2025): ▲ 153.62% increase
Modest contributions and no expenses have strengthened this account over the past two
years.
Juvenile Account
2020–2025: Stable at $380–$430 range
No revenues or expenses reported, indicating static fund status throughout the five-year
period.
911 Emergency Telephone Fund
Change (2023–2025): ▼ 6.31% decrease
Although revenues were consistent, previous fund surpluses decreased as funds were
likely reallocated or utilized for operational enhancements in 2024–2025.

[PAGE 60]
Annual Comparison of November Bank Statements
Account Name 2025 2024 2023 2022 2021 2020
General Fund
Old Balance $2,497,047.74 $2,654,791.64 $4,258,659.40 $3,605,184.38 $5,886,158.17 $5,285,946.33
Revenue $1,143,975.59 $461,311.58 $469,950.85 $658,270.67 $533,536.60 $808,561.09
Expenses $986,231.69 $933,777.25 $2,180,356.02 $727,842.80 $1,156,273.58 $233,647.71
New Balance $2,654,791.64 $2,182,325.97 $2,548,254.23 $3,535,630.38 $5,263,421.19 $4,724,259.04
2014 SPLOST
Old Balance $391,568.29 $515,777.51 $528,311.77 $575,655.48 $876,106.31 $1,016,950.69
Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Expenses $0.00 $0.00 $1,922.13 $0.00 $162.43 $3,198.08
New Balance $391,568.29 $515,777.51 $526,389.64 $575,655.48 $875,943.88 $1,013,752.61
Drug Education
Old Balance $79,619.09 $95,836.42 $79,282.86 $74,090.30 $70,205.33 $77,497.03
Revenue $0.00 $2,036.20 $0.00 $0.00 $0.00 $0.00
Expenses $575.22 $262.00 $761.56 $613.35 $690.94 $893.66
New Balance $79,043.87 $97,610.62 $78,521.30 $73,476.95 $69,514.39 $76,603.37
Grants & Projects
Old Balance $1,664,650.36 $2,420,124.67 $1,932,256.98 $556,329.75 $674,089.24 $636,592.85
Revenue $1,315.24 $3,485,594.50 $4,806.38 $756,979.88 $8,995.93 $16,636.00
Expenses $356,711.28 $3,583,587.71 $14,502.59 $0.00 $8,995.93 $37,055.00
New Balance $1,309,254.32 $2,322,131.46 $1,922,560.77 $1,313,309.63 $674,089.24 $616,173.85
EMS
Old Balance $252,349.86 $216,560.22 $264,945.95 $331,262.91 $451,749.32 $479,824.34
Revenue $49,472.38 $44,046.75 $41,819.64 $55,268.49 $41,955.10 $56,638.57
Expenses $58,577.51 $33,914.69 $46,549.26 $19,548.00 $56,031.70 $51,143.70
New Balance $243,244.73 $226,692.28 $259,916.33 $366,983.40 $437,672.72 $485,319.21

[PAGE 61]
Annual Comparison of November Bank Statements
2025 2024 2023 2022 2021 2020
Recreation
Old Balance $30,688.03 $53,836.81 $33,463.74 $41,320.59 $30,331.55 $14,645.65
Revenue $4,421.00 $1,620.00 $4,659.76 $2,968.50 $2,440.00 $2,652.15
Expenses $5,771.53 $1,652.24 $1,933.83 $3,136.82 $640.50 $1,464.69
New Balance $29,337.50 $53,804.57 $36,189.67 $41,152.27 $32,131.05 $15,833.11
TSPLOST
Old Balance $1,797,447.39 $1,591,968.80 $1,399,517.09 $1,311,107.91 $844,714.62 $442,614.92
Revenue $42,813.64 $45,779.29 $36,771.64 $38,211.93 $43,212.19 $33,125.89
Expenses $16,807.08 $32,739.73 $30,404.37 $0.00 $7,354.98 $4,300.00
New Balance $1,823,453.95 $1,605,008.36 $1,405,884.36 $1,349,319.84 $880,571.83 $471,440.81
Donation Account
Old Balance $10,578.77 $9,708.27 $9,047.77 $8,009.04 $7,806.68 $6,385.68
Revenue $0.00 $0.00 $0.00 $1,200.00 $1,200.00 $0.00
Expenses $1,050.00 $1,037.50 $0.00 $0.00 $0.00 $21.00
New Balance $9,528.77 $8,670.77 $9,047.77 $9,209.04 $9,006.68 $6,364.68
Excess Funds Account
Old Balance $99,528.19 $61,427.02 $95,864.64 $75,963.92 $85,918.13 $34,558.38
Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $18,493.11
Expenses $0.00 $0.00 $10,146.39 $0.00 $0.00 $2,093.37
New Balance $99,528.19 $61,427.02 $85,718.25 $75,963.92 $85,918.13 $50,958.12
Reserves Account(Previously Assigned Funds)
Old Balance $1,222,391.30 $192,902.17 $1,430,692.73 $1,101,192.64 $1,510,477.62 $1,335,668.57
Revenue $4,581.87 $297,780.18 $12,893.60 $0.00 $0.00 $37,572.25
Expenses $0.00 $0.00 $1,203,201.10 $0.00 $0.00 $0.00
New Balance $1,226,973.17 $490,682.35 $240,385.23 $1,101,192.64 $1,510,477.62 $1,373,240.82

[PAGE 62]
Annual Comparison of November Bank Statements
2025 2024 2023 2022 2021 2020
2020 SPLOST Account
Old Balance $2,492,300.52 $2,223,008.44 $1,753,566.07 $1,553,238.27 $1,287,185.85 $608,332.40
Revenue $152,027.14 $142,291.40 $132,481.58 $118,889.01 $106,080.89 $100,490.98
Expenses $4,654.33 $436.28 $84,329.80 $12,116.23 $11,331.32 $16,988.00
New Balance $2,639,673.33 $2,364,863.56 $1,801,717.85 $1,660,011.05 $1,381,935.42 $691,835.38
ARPA Account
Old Balance $949,237.41 $1,417,603.41 $1,955,103.38 $2,267,424.78 * *
Revenue $0.00 $0.00 $0.00 $0.00 * *
Expenses $0.00 $3,698.00 $17,600.00 $0.00 * *
New Balance $949,237.41 $1,413,905.41 $1,937,503.38 $2,267,424.78 * *
Senior Center Account
Old Balance $2,348.19 $859.51 $1,684.59 $1,406.69 $2,025.82 $1,728.08
Revenue $18.00 $238.00 $158.00 $38.00 $0.00 $0.00
Expenses $0.00 $0.00 $419.04 $0.00 $125.00 $0.00
New Balance $2,366.19 $1,097.51 $1,423.55 $1,444.69 $1,900.82 $1,728.08
Folkston Ice Processing Center
Old Balance $4,904,923.76 $789,198.51 $773,321.54 $3,118,520.36 $1,300,619.50 *
Revenue $0.00 $3,482,219.03 $3,252,978.96 $0.00 $0.00 *
Expenses $4,904,823.76 $789,098.51 $3,252,978.96 $3,118,420.36 $0.00 *
New Balance $100.00 $3,482,319.03 $773,321.54 $100.00 $1,300,619.50 *
EMS Education Program Fund
Old Balance $25,649.97 $11,368.84 $14,571.01 $23,328.83 * *
Revenue $0.00 $0.00 $0.00 $0.00 * *
Expenses $4,738.75 $0.00 $0.00 $0.00 * *
New Balance $20,911.22 $11,368.84 $14,571.01 $23,328.83 * *

[PAGE 63]
Annual Comparison of November Bank Statements
2025 2024 2023 2022 2021 2020
Junior Firefighter Donation Account
Old Balance $1,000.48 $1,114.48 $400.48 * * *
Revenue $0.00 $0.00 $0.00 * * *
Expenses $0.00 $50.00 $6.00 * * *
New Balance $1,000.48 $1,064.48 $394.48 * * *
Juvenile Account
Old Balance $430.20 $380.20 $380.20 $380.20 $29.48 *
Revenue $0.00 $0.00 $0.00 $0.00 $70.52 *
Expenses $0.00 $0.00 $0.00 $0.00 $0.00 *
New Balance $430.20 $380.20 $380.20 $380.20 $100.00 *
911 Emergency Telephone Fund
Old Balance $135,942.05 $133,286.73 $282,994.94 $128,163.08 * *
Revenue $13,680.57 $13,462.80 $12,996.85 $12,577.53 * *
Expenses $0.00 $0.00 $153,715.58 $0.00 * *
New Balance $149,622.62 $146,749.53 $142,276.21 $140,740.31 * *
CDBG 2022
Old Balance $63,498.27 * * * * *
Revenue $122,673.03 * * * * *
Expenses $63,498.27 * * * * *
New Balance $122,673.03 * * * * *