MINUTES - REGULAR MEETING CITY OF CAMILLA, GEORGIA JANUARY 13, 2025 The regular meeting of the Mayor and City Council of the City of Camilla was called to order at 6:00 p.m. on Monday, January 13, 2025 by Mayor Owens in The Honorable Mary Jo Haywood Council Chambers. Present at roll call: Councilmember Vereen, Councilman Burley, Councilman Morgan (via Zoom due to being out of the jurisdiction), Councilman Collins, Councilman Maples, and Councilman Palmer. City Attorney LaTonya Nix Wiley (via Zoom), Clerk Ford, and Public Works Supt./Asst. City Manager Luke White were also present. OPENING PRAYER AND PLEDGE Councilman Burley gave the invocation and the Mayor and Council led the Pledge of Allegiance to the Flag. APPROVAL OF AGENDA Mayor Owens asked for a motion to approve the agenda as presented. On motion by Councilman Burley and seconded by Councilmember Vereen, the motion to approve the agenda passed by a 6-0 vote. 2025 MAYOR PRO TEM = SWEARING IN CEREMONY Judge Gregory T. Williams administered the oath of office to Dewayne Burley who will serve as the 2025 Mayor Pro Tem for the City of Camilla. CITIZENS AND GUESTS Sign-in Sheet Attached. APPROVAL OF MINUTES The following minutes were presented for approval consideration: November 15, 2024 Called Council Meeting (Motion: Councilman Burley/Second: Councilman Maples/Passed 6-0) December 2, 2024 Work Session (Motion: Councilman Maples/Second: Councilman Burley/Passed 6-0) December 9, 2024 Council Meeting (Motion: Councilman Burley/Second: Councilman Maples/Passed 6-0) SPEAKER APPEARANCES Jerome Jester, Martha Bateman, Arron Keaton, Ronald Spence Page 1 of5 ACTION ITEMS 2025 4th ofJULY FIREWORKS SHOW Mayor Owens commented the Council were given prices for a traditional fireworks show and a drone show. When they talk about growing the economy and tourism, a drone show is an opportunity to bring more visitors to our city. From his perspective drone shows are the future and Camilla is already there. As mentioned earlier by Mr. Spence, there are tremendous environmental benefits plus the technology and he recommends they maintain the drone show. As related to the cost, the City has over the last two years been very deliberate in the reduction of government in the amount of about $500,000. The quality of service has improved greatly and they are more efficient on how the City does business. Over the last 3 to 5 years they have not had to raise taxes or utility rates. After discussion, a motion was made by Councilmember Vereen and seconded by Councilman Burley to approve spending up to $60,000 for a drone show for the 2025 Fourth of. July celebration. The motion passed by a 6-0 vote. FUEL TRUCK PURCHASE - AIRPORT Mayor Owens commented they are leasing the fuel truck at the Airport and can purchase the truck for $42,500. Councilman Burley commented he thinks it is a great move and looked at other similar trucks and it is a good deal. A motion was made to approve the purchase of the fuel truck at the Airport for $42,500 by Councilman Burley and seconded by Councilman Morgan. Councilman Burley amended the motion to purchase the truck for $42,500 and authorize the Mayor to sign related documents. The motion was seconded by Councilman Morgan and passed by a 6-0 vote. GEORGIA ENVIRONMENTAL FINANCE AUTHORITY (GEFA) LOAN MODIFICATION - SPRAYFIELD PROJECT Mayor Owens commented the sprayfield needed work and they were given a price in the neighborhood of $2 million. The City received a GEFA loan of approximately $1.5 million and half ofthat was forgiven by GEFA. The City will pay back, with interest, $710,000 plus interest. The work at the sprayfield cost an additional $500,000 because they found more damage than anticipated. A majority of the Council brought down about $4 million from the MEAG trust and $1.5 million is for the sprayfield. As it relates to GEFA, they applied for an additional 10% and ended up getting $155,000. A motion was made by Councilman Burley and seconded by Councilman Maples to approve the loan modification for the GEFA sprayfield project contingent upon review by the city attorney. An amendment to the motion was made by Councilman Burley to include the Mayor to sign all documents. The motion was seconded by Councilman Morgan and passed by a 6-0 vote. VALENTI, RACKLEY & ASSOCIATES, LLC - 2023/2024 AUDIT AGREEMENT Mayor Owens commented every year the City of Camilla, and every other governmental unit, has to go through an audit. Everything they do in the city has to be accounted for, audited and sent to the State. It is time again to go through the same process to make sure all dollars spent was correctly done. The fee amount ($52,975) the auditing firm is asking for this year is basically the same as last year. A motion was made by Councilman Burley and seconded by Councilman Maples to authorize the Mayor to sign all documents related to the engagement letter and audit agreement with Valenti, Rackley & Associates as presented. The motion passed by a 6-0 vote. Page 2 of 5 HB 581 - PUBLIC HEARING SCHEDULE Mayor Owens commented they asked the City's legal firm to go inside the tax digest for the past three years (2022, 2023, and 2024). House Bill 581 is designed as being attached to the nation's CPI which adds an element of inflation that runs around 2.5 to 3% per year. The bill prevents assessments of property that will take the tax digest for homestead properties beyond the CPI percentage. If you are a homeowner, claiming homestead exemption, and your house is assessed a lot more this year, HB581 it is designed to ensure you are taxed at that amount and moving with the CPI. In 2022 they had a negative digest of 3.91% and in 2023 it was 18.74. In 2023 there was a re-assessment and an anomaly related to the digest. In 2024 they leveled back out and the digest was negative 0.08%. Ifthe CPI is around 3% and the homestead tax is designed to keep the tax digest from going above 3%, in the City of Camilla they were negative 3.91% in 2022 and in 2024 were negative 0.08%. They are nowhere near the 3% CPI and he is comfortable recommending they start the process to set dates to opt out ofHB 581. As they look at the numbers it says two things about Camilla = they don't raise taxes and they have got some growing to do. They are already doing what HB 581 purports to do. After additional discussion, a motion was made by Councilman Burley and seconded by Councilman Maples to start the process for the City of Camilla to opt out of the statewide adjusted base year ad valorem homestead exemption. All concerned citizens are invited to the public hearing on this matter to be held at Camilla City Hall, Mayor Jo Haywood Council Chambers, located at 30 East Broad Street, Camilla, Georgia 31730 on Thursday, January 23, 2025 at 11:00 AM. Times and places of additional public hearings on this matter are at Camilla City Hall, Mary Jo Haywood Council Chambers, located at 30 East Broad Street, Camilla, Georgia on Thursday, January 30, 2025 at 6:30 PM and Thursday, February 6, 2025 at 6:30 PM. The City of Camilla can be reached at P.O. Box 328, Camilla, Georgia 31730; phone (229) 336-2220; and website www.amllaganet. Voting in favor of the motion via roll call: Councilmember Vereen and Councilmen Burley, Morgan, Collins, Maples and Palmer. The motion passed by a 6-0 vote. LOCAL MAINTENANCE IMPROVEMENT GRANT (LMIG) APPLICATION Mayor Owens commented this is an opportunity to allow us to repair roads in the city and associated grants are available and LMIG is one ofthose. Typically they would send out a list to get input from the Council but this year the deadline is coming up quickly. Assistant City Manager Luke White has identified some roads in need of work. Luke stated the roads selected need repaving and are beyond patch repairs. He equally divided the roads between districts and some are shared roads by both districts. For District 1 he has Palmer Street (from MLK to RESA) and Mira Street. In District 2 he has Hilliard Street (from S. Harney St. to Williford Drive) and Singleton Street. After a brief discussion, a motion was made by Councilman Burley and seconded by Councilman Maples to authorize the Mayor to sign all paperwork necessary to facilitate the LMIG project as presented. The motion passed by a 6-0 vote. MEN'S HEALTH DAY IN CAMILLA PROCLAMATION Councilman Morgan commented Mr. Keaton spoke earlier on the health day and the proclamation underscores the City's commitment to community wellness. This weekend a health fair is being held at Greater Union Baptist Church dedicated to providing vital screenings and everyone is encouraged to attend. He stated he also looks forward to a Women's Health Day in Camilla. Mayor Owens read the proclamation into the record. A motion was made by Councilman Morgan and seconded by Councilman Burley to approve the resolution. The motion passed by a 6-0 vote. Page 3 of5 INTERIM CITY MANAGER/ASSISTANT CITY MANAGER REPORT Reports were provided on the cemetery road improvement project and upcoming tire amnesty event. MAYOR'S ANNOUNCEMENTS Mayor Owens read an excerpt from the January 12, 2023 meeting and stated it is an active conversation in the community. Two years ago he said "We are living in a post-pandemic world and by the very nature of the pandemic economies have been altered. Right now they have businesses operating one way before the pandemic, started operating a certain way during the pandemic, and figured out they will keep operating the way they did during the pandemic. Economies in general have changed and they will have to find innovative ways to generate income for their citizens without raising utility rates or taxes. It is likely they will have some type of public/private partnership to help generate revenue for the city and the concept itself is not new." That was said two years ago and Scores was intended for some type of public/private partnership. The City of Camilla was never getting into the restaurant business. What they did was invest in a building that had been sitting vacant for about three years. The consulting contract was for 150 days and designed that way. It is unfortunate that some folks, including the local media, have taken this and twisted it all kinds of ways and terrible for our community. It simply is not true. As related to Scores, the URA will continue to move forward with a public/private relationship. In the next few weeks they will be setting up the opportunity for what they said they would do two years ago - see if they can place it on the market and if there are no buyers, they will try the leasing option as they do with at least three other city buildings they own. If that doesn't work the city will enter into another agreement, not necessarily a consulting agreement, but an operating agreement to make Scores what they know it can be and will be. He will argue it will take most any entity more than 150 days to figure out what it is going to do. They were told 2% years ago if they built a new Boys and Girls Club it would bankrupt the city and that did not happen. If they bring the money down for sprayfield repairs it would bankrupt the MEAG trust fund and that did not happen. Ifyou build a new gym that will be bad news for the city and that did not happen. He spoke on the community survey and questions contained in the survey and the results. He also mentioned language in the local newspaper and how it was not helpful. He spoke on the upcoming birthday of Dr. Martin Luther King, community poverty, language published about voting along racial lines, the hope that 2025 would start off with harmony, folks and entities who are determined to tear the community apart, property owners VS. non-property owners, Black History Month in February, seeing the community through the prism of humanity, the hope they will for the remainder of the year have robust debates that don't include sparring, they talk about things important to them, and they will vote and move on. He challenges everyone to join him in the quest. Page 4 of 5 ADJOURNMENT The meeting adjourned at 7:35 p.m. on motion by Councilman Burley. BY: ATTEST: Choue EP KELVIN M. OWENS, MAYOR CHERYL FORD, ÇLERK Page 5 of5 CITY OF CAMILLA, GEORGIA 2 SIGN-IN SHEET DATE: JAN. 13 2025 TIME: A.M. KPM MEETING: COUNCIL WORK SESSION OTHER: SPLAKER NAME ADDRESS NO YES TOPIC OF DISCUSSION 1 7 Jexome S4 2 1SLNepe Aryonklytn 349N By-lei 57 N 3 2 Peslrh faly sime Hray 20 allkjd 4 Mthapakalin Na42hs 5 Mwyis Dbna 5006 6 7 8 9 10 11 12 13 14 15 16 17 City ofCamilla MAYOR - a PRO TEM P.O. Box 328 30 East Broad Street OATH OF OFFICE AMILLA GEORGIA Camilla, Georgia Binriy Fnnl Kewrern 31730 State of Georgia County of Mitchell "I, Raimond Dewayne Burley, do solemnly swear that I will faithfully perform the duties of Mayor Pro Tem of this city and that I will support and defend the charter thereof as well as the Constitution and laws of the State of Georgia and of the United States of America. I am not the holder of any unaccounted for public money due this state or any political subdivision or authority thereof. I am not the holder of any office of trust under the government of the United States, any other state, or any foreign state which I am by the laws of the State of Georgia prohibited from holding. I am otherwise qualified to hold said office according to the Constitution and laws of Georgia. I have been a resident of District 1 and the City of Camilla for the time required by the Constitution and laws of this state and by the municipal charter. I will perform the duties of Mayor Pro Tem in the best interest of the City of Camilla to the best of my ability without fear, favor, affection, reward, or expectation thereof." This 13th day of January, 2025. Raimond Dewayne Burley Fhl ALAN Judge Grégory T. Williams Loan/Project No. CW2021025 Assistance Listing Number (ALN): # 66.458 CLEAN WATER STATE REVOLVING FUND, ADMINISTERED BY GEORGIA ENVIRONMENTAL FINANCE AUTHORITY (a public corporation duly created and existing under the laws of the State of Georgia) as Lender and CITY OF CAMILLA (a public body corporate and politic duly created and existing under the laws of the State of Georgia) as Borrower MODIFICATION OF PROMISSORY NOTE AND LOAN AGREEMENT Loan/Project No. CW2021025 MODIFICATION OF PROMISSORY NOTE AND LOAN AGREEMENT THIS MODIFICATION OF PROMISSOI REEMENT (this "Modification") dated DO NOT and between CITY OF CAMILLA, a Georgia public body cory THIS ower"), and the CLEAN WATER STATE REVOLVING FL DATE 3Y GEORGIA ENVIRONMENTAL FINANCE AUTHORITY, a PAGE (the "Lender"). Statement o A. The Lender and the Borrower are an Agreement, dated JULY 26, 2023, as amended prior to the - I CI eur (as SO amended, the "Loan Agreement"; 1 all capitalized terms used in this Modification but not defined herein have the meanings given in the Loan Agreement), pursuant to which the Lender made a loan to the Borrower in accordance with the terms and conditions thereof. The Borrower's obligation to repay such loan is evidenced by that certain Promissory Note, dated MAY 8, 2023, as amended prior to the date hereof (as SO amended, the "Note"). B. The Lender and the Borrower desire to modify the Loan Agreement and Note in certain respects in accordance with the terms and conditions set forth herein. NOW, THEREFORE, in consideration of the promises, the covenants and agreements contained herein, and other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Lender and the Borrower further agree as follows: Statement of Terms 1. Amendments of Note - Subject to the fulfillment of the conditions precedent to the effectiveness oft this Modification that are set forth below, the Note is hereby amended as follows: FOR VALUE RECEIVED, the undersigned (hereinafter referred to as the "Borrower") promises to pay to the order of the CLEAN WATER STATE REVOLVING FUND, ADMINISTERED BY GEORGIA ENVIRONMENTAL FINANCE AUTHORITY (hereinafter referred to as the "Lender"): at the Lender's office located in Atlanta, Georgia, or at such other place as the holder hereof may designate, the principal sum of ONE MILLION SEVEN HUNDRED THIRTY-FIVE THOUSAND SEVEN HUNDRED DOLLARS AND ZERO CENTS ($1,735,800), or SO much thereof as shall have been advanced hereagainst and shall be outstanding, together with interest on sO much of the principal balance of this Note as may be outstanding and unpaid from time to time, calculated at the rate or rates per annum indicated below. The unpaid principal balance of this Note shall bear interest at a rate per annum equal to ONE AND 61/100 PERCENT (1.61%), (1) calculated on the basis of actual 1- number of days in the year and actual days elapsed until the Amortization Commencement Date (as hereinafter defined), and (2) calculated on the basis of a 360- day year consisting of twelve 30-day months thereafter. Accrued interest on this Note shall be payable monthly on the first day of each calendar month until the first day of the calendar month following the earlier of (1) the Completion Date (as defined in the hereinafter defined Loan Agreement), (2) JANUARY 1, 2025, or (3) the date that the loan evidenced by this Note is fully disbursed (the "Amortization Commencement Date"). Principal of and interest on this Note shall be payable in TWO HUNDRED THIRTY-NINE (239) consecutive monthly installments equal to the Installment Amount (as hereinafter defined), commencing on the first day of the calendar month following the Amortization Commencement Date, and continuing to be due on the first day of each succeeding calendar month thereafter, together with a final installment equal to the entire remaining unpaid principal balance of and all accrued interest on this Note, which shall be due and payable on the date that is 20 years from the Amortization Commencement Date (the "Maturity Date"). 2. Amendments of Loan Agreement - Subject to the fulfillment of the conditions precedent to the effectiveness of this Modification that are set forth below, the Loan Agreement is hereby amended as follows: Section 1 of the Loan Agreement is hereby amended and restated to read as follows: Background - The Lender desires to loan to the Borrower ONE MILLION SEVEN HUNDRED THIRTY-FIVE THOUSAND EIGHT HUNDRED DOLLARS AND ZERO CENTS ($1,735,800) from the CLEAN WATER STATE REVOLVING FUND (the "Fund") to finance the costs of acquiring, constructing, and installing the environmental facilities described in Exhibit A attached hereto (the "Project"). The Environmental Protection Division ("EPD") of the Department of Natural Resources of the State of Georgia has completed all existing statutory reviews and approvals with respect to the Project, as required by Section 50-23-9 of the Official Code of Georgia Annotated, and has approved or will approve the detailed plans and specifications (the "Plans and Specifications") for the Project prepared or to be prepared by the Borrower's engineer (the "Engineer"), which may be amended from time to time by the Borrower but subject to the approval of the EPD." Section 2 (a) of the Loan Agreement is hereby amended and restated to read as follows: "The Lender agrees to advance to the Borrower, on or prior to the earlier of (1) the Completion Date (as hereinafter defined), (2) JANUARY 1, 2025, or (3) the date that the loan evidenced by this Note is fully disbursed, the Loan in a principal amount of up to $1,735,800 which Loan may be disbursed in one or more advances but each such disbursement shall reduce the Lender's loan commitment hereunder and any sums advanced hereunder may not be repaid and then re-borrowed." Exhibit A is amended and restated to read as written in the attached Exhibit A. 3. No Other Waivers or Amendments - Except for the amendments expressly set forth and referred to in Section 1 and 2 above, the Note and the Loan Agreement shall remain unchanged and in full force and effect. Nothing in this Modification is intended, or -2- shall be construed, to constitute a novation or an accord and satisfaction of any of the obligations created by the Note. 4. Representations and Warranties - To induce the Lender to enter into this Modification, the Borrower does hereby warrant, represent, and covenant to the Lender that: (a) each representation or warranty of the Borrower set forth in the Loan Agreement is hereby restated and reaffirmed as true and correct on and as of the date hereof as if such representation or warranty were made on and as of the date hereof (except to the extent that any such representation or warranty expressly relates to a prior specific date or period), and no Event of Default has occurred and is continuing as of this date under the Loan Agreement; and (b) the Borrower has the power and is duly authorized to enter into, deliver, and perform this Modification, and this Modification is the legal, valid, and binding obligation of the Borrower enforceable against it in accordance with its terms. 5. Conditions Precedent to Effectiveness of this Modification - The effectiveness of this Modification is subject to the truth and accuracy in all material respects of the representations and warranties of the Borrower contained in Section 4 above and to the fulfillment of the following additional conditions precedent: a. the Lender shall have received one or more counterparts of this Modification duly executed and delivered by the Borrower; and b. the Lender shall have received (1) a signed opinion of counsel to the Borrower, substantially in the form of Exhibit E attached hereto, and (2) a certified copy of the resolution adopted by the Borrower's governing body, substantially in the form of Exhibit F attached hereto. 6. Counterparts - This Modification may be executed in multiple counterparts, each of which shall be deemed to be an original and all of which when taken together shall constitute one and the same instrument. -3- IN WITNESS WHEREOF, the parties hereto have caused this Modification to be duly executed and delivered as of the date specified at the beginning hereof CITY OF CAMILLA Approyéd as to form: Signature: Print Name: By Title: Birtower's Attorney (SEAL) cih Seal Attest Signature: Print Name: Title: CLEAN WATER STATE REVOLVING FUND, ADMINISTERED BY GEORGIA ENVIRONMENTAL FINANCE AUTHORITY Signature: Hunter Hil Executive Director (SEAL) 4- EXHIBIT A PAGE 1 OF 3 DESCRIPTION OF THE PROJECT SCOPE OF WORK Recipient: CITY OF CAMILLA Loan Number: CW2021025 This project will upgrade the land application system (LAS) and related appurtenances. EXHIBIT A PAGE 2 OF 3 DESCRIPTION OF THE PROJECT PROJECT BUDGET Recipient: CITY OF CAMILLA Loan Number: CW2021025 ITEM TOTAL DWSRF Construction $1,451,000 $1,451,000 Contingency 129,616 129,616 Engineering & Inspection 155,184 155,184 Adminstrativelegal TOTAL $1,735,800 $1,735,800 *The amounts shown above in each budget item are estimates. Borrower may adjust the amounts within the various budget items without prior Lender approval provided Borrower does not exceed the loan amount contained in Section 1 of the Loan Agreement. In no event shall Lender be liable for any amount exceeding the loan amount contained in Section 1 of the Loan Agreement. EXHIBIT A PAGE 3 OF 3 DESCRIPTION OF THE PROJECT PROJECT SCHEDULE Recipient: CITY OF CAMILLA Loan Number: CW2021025 ACTION DATE Plans & Specs Submitted to EPD JUNE 2023 Bid Opening JULY 2023 Notice to Proceed SEPTEMBER 2023 Completion of Construction SEPTEMBER 2024 EXHIBIT E OPINION OF BORROWER'S COUNSEL (Please furnish this form on Attorneys Letterhead) Date Clean Water State Revolving Fund, Administered by Georgia Environmental Finance Authority 47 Trinity Ave SW Fifth Floor Atlanta, GA 30334-9006 Ladies and Gentlemen: A legal opinion from FINCHER DENMARK, LLC was delivered to you, dated MAY 9, 2023 (the Closing Opinion), relating to the Loan Agreement (the "Loan Agreement"), dated JULY 26, 2023 between CITY OF CAMILLA (the "Borrower") and the CLEAN WATER STATE REVOLVING FUND, ADMINISTERED BY GEORGIA ENVIRONMENTAL FINANCE AUTHORITY (the "Lender"), and the Promissory Note (the "Note"), dated MAY 8, 2023, of the Borrower. As counsel for the Borrower, I have examined the original of the Modification of Promissory Note and Loan Agreement (the Modification'"), between the Borrower and the Lender, the proceedings taken by the Borrower to authorize the Modification, the Closing Opinion, and such other documents, records, and proceedings as I have deemed relevant or material to render this opinion. Based upon such examination, I hereby reconfirm as of the date hereof the opinions contained in the Closing Opinion, subject to the modification that all references to the Note and the Loan Agreement (as defined in the Closing Opinion) shall be deemed to include a reference to the Modification. Nothing has come to my attention, after due investigation, that in any way might question the continuing validity and accuracy of the Closing Opinion, as modified above. Very truly yours, Signature Printed Name Date RESOLUTION NO. 2025-01-13-1 EXHIBIT F EXTRACT OF MINUTES RESOLUTION OF GOVERNING BODY Recipient: CITY OF CAMILLA Loan Number: CW2021025 At a duly called meeting of the governing body of the Borrower identified above (the "Borrower") held on the day of the following resolution was introduced and adopted. WHEREAS, the Borrower has borrowed $1,578,000 from the GEORGIA ENVIRONMENTAL FINANCE AUTHORITY (the "Lender"), pursuant to the terms of the Loan Agreement (the Loan Agreement"), dated JULY 26, 2023, between the Borrower and the Lender; and WHEREAS, the Borrower's obligation to repay the loan made pursuant to the Loan Agreement is evidenced by a Promissory Note (the "Note"), dated MAY 8, 2023, of the Borrower; and WHEREAS, the Borrower desires to increase the loan amount by $157,800, and WHEREAS, the Borrower and the Lender have determined to amend and modify the Loan Agreement, pursuant to the terms of a Modification of Promissory Note and Loan Agreement (the "Modification") between the Borrower and the Lender, the form of which has been presented to this meeting; NOW, THEREFORE, BE IT RESOLVED by the governing body of the Borrower that the form, terms, and conditions and the execution, delivery, and performance of the Modification are hereby approved and authorized. BE IT FURTHER RESOLVED by the governing body of the Borrower that the terms of the Modification are in the best interests of the Borrower, and the governing body of the Borrower designates and authorizes the following persons to execute and deliver, and to attest, respectively, the Modification, and any related documents necessary to the consummation of the transactions contemplated by the Modification. (Signature of Person to Execute Documents) (Print Title) (Signature of Person to Attest Documents) (Print Title) The undersigned further certifies that the above resolution has not been repealed or amended and remains in full force and effect. Date: Secretary/Clerk (SEAL) CITY OF E AMILLA E EE 30East Broad! Street su Post Office Box 328 ANET OALT onsc AMILLA Camilla, Georgia 31730 GEORGIA Phone: 229-336-2220 Fax2 229-336-2224 djnwriny hwminfikarrn www.camillaga.net January 8, 2024 Mr. Vincent Harvey GEFA Construction Management Unit 47 Trinity Ave SW Fifth Floor Atlanta, Georgia 30334 Re: Camilla, GA Project Title: Land Application System Improvements GEFA Project No.: CW2021025 Still Water Engineering Project No.: C0113.017 (Red) Dear Mr. Harvey: This letter is submitted for the above subject project to facilitate a 10% increase request to loan CW 2021025, The amount requested is 10% of the original loan that was $1,578,000.00 which totals a $157,800.00 increase in the current loan. The $157,800.00 increase is due to construction overages, inflation of materials and labor pricing increases. Attached you will find a detailed cost estimate and executed change order #1 for $255,407.83, this change order is the reason that the above increase is requested. The amount requested is necessary to assist the City of Camilla with completion of the above referenced project. The City of Camilla would like to request a 10% increase in the CW2021025 loan as soon as possible. Please review this information and should you have any questions or concerns please do not hesitate to contact me at. Sincerely, EDs C Dennis Stroud, City Manager C: File Enclosure: Detailed Cost Estimate for C.O. #1 Executed Change Order #1 A FULL SERVICE CITY Change Order No. Daie ofl Issuance: November 13, 2023 Effective Date: 11-13-23 Owner: Cityo of Camilla Owner's Contract No.: Contractor: llaren Construction Contractor's Project No.: Engineer: Still Waters Engincering Engineer's Project No.: C0113.017 Project: Land Application System Improvements, 1 Contract Name: The Contract is modified as fcllows upon executlon of this Change Order: Description: Attachments: Additional pressure grouting and soil needed to stabilize pond #1 sinkholes. See attachment Haren Construction, CHANGE IN CONTRACT PRICE CHANGE IN CONTRACT TIMES fnote changes in Milestones if applicable) Original Contract Price: Original Contract Times: Substantial Completion: 90 2.042.000.00 Readyfor Final Payment: 120 days or dates Increase] (Decrease] from previously approved Change [Increase) [Decrease) from previously approved Change Orders No. 0 to No., 0 Orders No. : to No.. Substantial Completion: None $.0.00 Ready for Final Paymente None days Contract Price prior to this Change Order: Contract Times prior to this Change Order: Substantial Completion: 90 $2,042.000.00 Ready for Final Payment:, 120 days or dates Increase of this Change Order: [increase) [Decrease) ofthis Change Order: Substantial Completion: None $.255,407.83 Readyf for Final Payment: None days or dates Contract Price incorporating this Change Order: Contract Times with all approved Change Orders: Substantial Completion:, 90 $2.297,407.83 Ready for Final Payment: 120 days or dates REÇOMMENDER ACCEPTED: ACCEPTED: By: By: Dewnis Shnd By: Meun Engineer (ifrequired) Owner (Authorized Signature) Contractor (Authorized: Signature) Title: project Cuginery Title CA1 Manay Title P WA Date: 1 13- 13 Date - 14- 2023 Date 1713/27 Approved by Funding Agency (if applicable) By: Date: Title: EJCDC C-941, Change Order. Prepared and published 2013 by the Engineers Joint Contract Documents Committee. Page1 ofi COR - 1 Project LASI Improvements Unk Cost nls Location Caml,GA HAREN Price By EricMartn Arch/Eng. StlEwaters Date 11/1312023 Desc. Change IEEPRTENEREET DESCRIPTION LABOR TEM QTY/Un Rate OTY/Unh OT Total QTY7Un ATERIAL/EQUPMENT UnhCost Total Jotals FH Supervtion Dirt 10.0 wK 1,900,00 10 wks 400.00 23,000.00 221.0 sy 6.00 le 1,326.00 221 &y OSRMoroka 1.0 wk le 53.00 11.713.00 OSRS SkdSleer . wk a wk 3,400.00 3,400.00 OSR 318/320 Exeavetor 1.0 wk $ wk 1,400,00 1,400,00 wk 3,800.00 3,800.00 Actualr required Mh25ic, 305/lncrgntibi Brak-Out Totals - Subtotal 24,325,00 Subtotal - Payrolt Texss 6 Ins. e 55 % $ 13,967.99 Sales Tax $ $20,313,00 1,625.04 Total $ 31,293.99 Total $ SUBIEQUIPMENT - FUBCONTRACT LEQUIPMENT aTY/Un UnhCost Tetal 21,918.04 $ . Foundation Services CrwMotiiatien Is 3,000.00 Materiat Subtotal 20,313.00 GroviPipe 2880,0 M 1s 3,000.00 Labor Subtota! 24,326.00 Compactiens Grout 350.0 6y 190.00 20.00 E7mogSusrontatts Subtotal 152,100,00 GroutCrw 66.500,00 Subtotal 196,739.00 Original AmouniinBid 20.0 days 2,300.00 46,00.00 1.0 Is (09,000.00) 05,000,005a187 Taxpt appleabia) 1,00% $1,625,04 Gechazarda Cerlincation Repon 1.0 Is Payrol Taxes 6 Ins, 55.00% $ 13,379.30 OnsHe Monioring 4,000,00 1po.o Selety Allocation 0,00%. $ Onshe Men/oring andF ReportihnBid 25.0 days 1,000.00 25,000.00 1.0 s (11,000.00) (11,000.00) PAPE Bond 1.01% $ 1,987.05 : : DICI Insurance $0,00 : GenLlabmy 0,000% $ Subtolal - S 213,73040 s General Condkions 0% Overhead 9.505 20,304,39 Fee. HCC 10,00% : 21,373,04 PIERIEMHENVIENE Total s 152,100.00 Notes: Note: Amaximum amount ef 25 days of monhoring ls Included! In this changi order. Any addional monloring will be charged atthe above unkt price. Geohazarda will ba grouting procese andy wilr notityHaren and the Owmeri int the avent of anyr nended changest to the nmedistion plan. Please note the Payront tax 6 actlyely monHoring the drilling and TOTAL THIS CHANGE ORDER $ Construction, and siles taxis onlye charged on purchased materials and rentat cost. Insp percentage only spplies to direct labor cost to Haren 255,407.83 VALENTI, RACKLEY GASSOCIATES, LLC CERTIFIED PUBLIC ACCOUNTANTS January 2, 2025 To the Mayor, City Council, and Management City of Camilla Camilla, Georgia We are pleased to confirm our understanding of the services we are to provide to the City of Camilla ("the City") for the year ended September 30, 2024. Audit Scope and Objectives We will audit the financial statements of the, governmental activities, the business-type activities, each major fund, including the related notes to thei financial statements, which collectively comprise the basic financial statements of the City as of and for the year ended September 30, 2024. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management' 's discussion and analysis (MD&A), to supplement the City's 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. As part of our engagement, we will apply certain limited procedures to the City's RSI in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist of inquiries of management regarding 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 will 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. The following RSI is required by U.S. generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1) Management's Discussion and Analysis, if presented 2) Budgetary comparison schedules 3) Pension Related Schedules We have also been engaged to report on supplementary information other than RSI that accompanies the City's financial statements. We will subject thei following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the 1 208 W. Park Ave., Valdosta, GA 31602 Telephone: 229-247-8005, Fax: 229-247-8998 underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with GAAS, and we will provide an opinion on it in relation to thei financial statements as a whole, in a report combined with our auditor's report on thet financial statements: 1) Schedule of Expenditures of Federal Awards 2) Combining and individual funds statements and schedule, if any 3) Supplemental financial schedules as required by the State of Georgia 4) Special Purpose Local Option Sales Tax Project Cost 5) Transportation Special Purpose Local Option Sales Tax Project Cost The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and issue an auditor's report that includes our opinions about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP, and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence thej judgment of a reasonable user made based on the financial statements. The objectives also include reporting on: Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government, Auditing Standards. Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act. Amendments of 1996 and Title 2U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Auditor's Responsibilities for the Audit of the Financial Statements and Single Audit We will conduct our audit in accordance with GAAS; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting records, a determination of major program(s) in accordance with Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS and Government Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the financial statements, including the disclosures, 2 208 W. Park Ave., Valdosta, GA 31602 Telephone: 229-247-8005, Fax: 229-247-8998 and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective, Government. Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of detecting waste or abuse. Because of thei inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements or noncompliance may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or on major programs. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government's ability to continue as a going concern for a reasonable period of time. Our procedures will include tests of documentary evidence supporting thei transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of receivables and certain assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will also request written representations from your attorneys as part of the engagement. Our planning will include the identification of potential significant risks of material misstatement of the financial statements, and these risks include, among others, risks due to management override of controls, risk of improper revenue recognition, and the risk of the occurrence oft fraudulent disbursements or charges to grants/contracts. Our audit of financial statements does not relieve you of your responsibilities. Audit Procedures-internal Control We will obtain an understanding of the government and its environment, including internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient 3 208 W. Park Ave., Valdosta, GA 31602 Telephone: 229-247-8005, Fax: 229-247-8998 and appropriate to provide a basis for our opinions. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override ofi internal control. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance. Audit Procdures-Complance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the City's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance, and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the City's major programs. For federal programs that are included in the Compliance Supplement, our compliance and internal control procedures will relate to the compliance requirements that the Compliance Supplement identifies as being subject to audit. The purpose of these procedures will be to express an opinion on the City's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance. Other Services We will also assist in preparing the financial statements, schedule of expenditures of federal awards, and related notes of the City in conformity with accounting principles generally accepted in the United States of America and the Uniform 4 208 W. Park Ave., Valdosta, GA 31602 Telephone: 229-247-8005, Fax: 229-247-8998 Guidance based on information provided by you. These non-audit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government. Auditing Standards. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statements, schedule of expenditures of federal awards, and related notes services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. You agree to assume all management responsibilities for the financial statements, schedule of expenditures of federal awards, and related notes, and any other non-audit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements, the schedule of expenditures of federal awards, and related notes and that you have reviewed and approved thei financial statements, the schedule of expenditures of federal awards, and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the non-audit services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. Responsibilities of Management for the Financial Statements and Single Audit Our audit will be conducted on the basis that you acknowledge and understand your responsibility for (1) designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are: free from material misstatement, whether due to fraud or error, including internal controls over federal awards, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements; and (4) ensuring that management andi financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements, schedule of expenditures of federal awards, and all accompanying information in conformity with accounting principles generally accepted in the United States of America; and for compliance with applicable laws and regulations (including federal statutes), rules, and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and completeness of that information. You are also responsible for making drafts of financial statements, schedule of expenditures of federal awards, all financial records, and related information available to us and for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers). You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of thet financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) access to personnel, accounts, books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance; (3) additional information that we may request for the purpose of the audit; and (4) unrestricted access to persons within the government from whom we determine it necessary to obtain 5 208 W. Park Ave., Valdosta, GA 31602 Telephone: 229-247-8005, Fax: 229-247-8998 audit evidence. At the conclusion of our audit, we will require certain written representations from you about the financial statements; schedule of expenditures of federal awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and related matters. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles ini internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. You are also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements that we report. Additionally, as required by the Uniform Guidance, it is management" 's responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and thet terms and conditions of federal awards; take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action plan. You are responsible for identifying all federal awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal awards (including notes and noncash assistance received, and COVID-19-related concepts, such as lost revenues, if applicable) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document that contains, and indicates that we have reported on, the schedule of expenditures of federal awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal awards that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures of federal awards, including its form and content, is stated fairly in accordance with the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards. You are also responsible for the preparation of the other supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles (GAAP). You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary 6 208 W. Park Ave., Valdosta, GA 31602 Telephone: 229-247-8005, Fax: 229-247-8998 information that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any: significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible fori identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions for the report, and for the timing and format for providing that information. Engagement Administration, Fees, and Other We understand that your employees will locate any documents selected by us for testing. At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that summarizes our audit findings. It is management's responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditor's reports, and corrective action plan) along with thel Data Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. We will provide copies of our reports to the City; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of Valenti, Rackley & Associates, LLC and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in at timely manner to a regulator or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Valenti, Rackley & Associates, LLC personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties mayi intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. 7 208 W. Park Ave., Valdosta, GA 31602 Telephone: 229-247-8005, Fax: 229-247-8998 The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the Cognizant Agency, an Oversight. Agency for Audit, or a Pass-through Entity. If we are aware that a federal awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact the partylies) contesting the audit finding for guidance prior to destroying the audit documentation. Nicholas J. Valenti, Jr. CPA CFPi is the engagement partner and is responsible for supervising the engagement and: signing the reports or authorizing another individual to sign them. Our fee for these services will be at $52,975. For budget purposes, we provide the following estimates of the breakdown of audit fees. General Fund $25,250 Gas Fund $4,150 Water & Sewer Fund $12,500 Electric Fund $4,150 CNS Cable Fund $1,000 Solid Waste Fund $750 Airport Fund $1,575 Development Authority of City of Camilla $3,600 The single audit fee and any other state or federal compliance audit required will be billed at a rate of $90-$195 per hour. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes 30 days or more overdue and may not be resumed until your account is paid in full. f we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report(s). You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the engagement. If significant additional time is necessary, we will keep you informed of any problems we encounter, and our fees will be adjusted accordingly. Reporting We willi issue written reports upon completion of our Single Audit. Our reports will be addressed to the Mayor, City Council, and Management of the City. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature oft these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter. or other-matter paragraph to our auditor's report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement. 8 208 W. Park. Ave., Valdosta, GA 31602 Telephone: 229-247-8005, Fax: 229-247-8998 The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will state that (1) the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity'si internal control or on compliance, and (2) the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The Uniform Guidance report on internal control over compliance will state that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose. We appreciate the opportunity to be of service to the City and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign and return it to us. Very truly yours, Valonti,Rack u wAscoc., LIC Valenti, Rackley & Associates, LLC Certified Public Accountants RESPONSE: This letter aprreçtly sets forth the understanding of the City of Camilla. Signed: Kelvin M. Owens Printed Name: Printed Title: Mayor 9 208 W. Park Ave., Valdosta, GA 31602 Telephone: 229-247-8005, Fax: 229-247-8998 CITY OF CAMILLA NOTICE OF INTENT TO OPT OUT OF HOMESTEAD EXEMPTION The Mayor and Council ofthe City of Camilla intends to opt out of the statewide adjusted base year ad valorem homestead exemption for the City of Camilla. All concerned citizens are invited to the public hearing on this matter to be held at Camilla City Hall, Mary Jo Haywood Council Chambers, located at 30 East Broad Street, Camilla, Georgia 31730 on Thursday, January 23, 2025 at 11:00 a.m. Times and places of additional public hearings on this matter are at Camilla City Hall, Mary Jo Haywood Council Chambers, located at 30 East Broad Street, Camilla, Georgia 31730 on: Thursday, January 30, 2025, at 6:30 p.m.; and Thursday, February 6, 2025, at 6:30 p.m. City of Camilla - P.O. Box 328 - Camilla, Georgia 31730 (229) 336-2220 2 www.camillaga.net PROCLAMATION CITY OF CAMILLA, GEORGIA MEN'S HEALTH DAY IN CAMILLA, GEORGIA = JANUARY 18, 2025 WHEREAS, the health and well-being of Camilla's male residents is vital to the strength, prosperity, and quality of life in Camilla, Georgia; and WHEREAS, men's health is often overlooked, with many men neglecting to seek regular medical care and screenings for common and preventable conditions; and WHEREAS, prostate cancer is one of the most common cancers among men, and early detection through regular screenings can significantly increase the chances of successful treatment and survival; and WHEREAS, high blood pressure, heart disease, diabetes, and other health issues are prevalent among men and can be effectively managed or prevented through early detection and healthy lifestyle choices; and WHEREAS, on January 18, 2025 a Men's Health Screening event will be held from 10:00 a.m. until 12:00 noon at 70 E. Thompson Street (Greater Union Baptist Church of Camilla), offering free prostate screenings and other vital health checks, such as blood pressure screenings, to encourage men to take proactive steps towards maintaining their health; and WHEREAS, it is important to raise awareness about the significance of regular health screenings and provide accessible opportunities for men to monitor their health status. NOW, THEREFORE, BE IT PROCLAIMED that January 18, 2025 is hereby recognized as: MEN'S HEALTH DAY IN THE CITY OF CAMILLA BE IT FURTHER PROCLAIMED all male employees oft the City of Camilla and residents are encouraged to take advantage of the free health screening opportunities provided on this day. Let us work together to promote awareness, prevention, and early detection of health issues to ensure the well-being and longevity oft the men in our community. IN WITNESS WHEREOF, this Proclamation is duly adopted this 13th day of. January, 2025. 2 J ETRA - à - Chotup A KELVIN OWENS CHERYLI - FORD MAYOR CLERK ARD rO