GLYNN COUNTY FINANCE DEPARTMENT 1725 Reynolds Street, 3 rd Floor Brunswick, Georgia 315206406 Phone: (912) 5547120 tmiller@glynncountyga.gov MEMORANDUM To: Board of Commissioners VIA: Finance Committee From: Tonya Miller, Finance Director Subject: Tax Commissioners FICA Date: November 25, 2014 Discussion: The County has old receivables in the General Fund which are deemed as uncollectible. These are Tax Commissioner s Office FICA amounts that will not be reimbursed by the State totaling $133,451.43. Once a year the State sends a check to reimburse the Tax Commissioner s Office fulltime employees employer s share of FICA and we have always applied the payment to the oldest invoices first. It was not until recently that we were notified by the State that what they pay each year is all they are going to pay, which averages annually to about seventy percent of the actual amount due. ALTERNATIVES: 1. Authorize the expense for uncollectible receivable from the State of Georgia in the amount of $133,452 and increase the FY15 Operating Budget in the amount of $13,386 (30% of FICA for fulltime employees) for a total of $146,838 with funding to be provided by the General Fund fund balance. 2. Suggest other alternatives. RECOMMENDATION: Staff recommends Alternative #1. MOTION FOR FINANCE COMMITTEE: I move to recommend that the Board of Commissioners authorize the expense for uncollectible receivable from the State of Georgia in the amount of $133,452 and increase the FY15 Operating Budget in the amount of $13,386 (30% of FICA for fulltime employees) for a total of $146,838 with funding to be provided by the General Fund fund balance. MOTION FOR BOARD OF COMMISSIONERS: I move to authorize the expense for uncollectible receivable from the State of Georgia in the amount of $133,452 and increase the FY15 Operating Budget in the amount of $13,386 (30% of FICA for fulltime employees) for a total of $146,838 with funding to be provided by the General Fund fund balance.
Douglas MacGinnitie Commissioner Department of Revenue Finance Office Suite 14232 1800 Century Center Boulevard, N.E. Atlanta, Georgia 30345 (404) 4172413 Greg Peacock Finance Director November 5, 2014 Dear Sir or Madam: We have received your request for reimbursement of the employer's share of FICA expenses incurred during fiscal year 2014. Unfortunately, reimbursement requests have exceeded the funds appropriated for this purpose. In order to make a fair distribution of the available funds, each FICA reimbursement payment has been prorated based upon the ratio of funds appropriated to total requests received. This distribution represents the complete allocation of fiscal year 2014 funds appropriated to the Department of Revenue for this purpose. Sincerely, Michael F. Joyner, CPA Controller ~11 <fqunl Q&pportunitp <fmploper
GEORGIA DEPT OF REV Outstanding Tax Commissioner FICA Invoices FY2011 FY2012 FY2013 Jul10 Aug10 Sept10 $761.30 bal. Jul11 $3,412.01 Aug11 $3,441.18 Sep11 $4,728.68 Jul12 $3,074.53 Aug12 $4,274.22 Sep12 $3,106.07 Oct10 $3,677.30 Oct11 $3,456.78 Oct12 $3,068.60 Nov10 $3,716.47 Nov11 $3,428.32 Nov12 $4,148.46 Dec10 $3,683.67 Dec11 $3,783.93 Dec12 $3,114.85 Jan11 $3,697.22 Jan12 $3,015.91 Jan13 $4,390.02 Feb10 $3,606.25 Feb12 $2,947.94 Feb13 $3,151.21 Mar10 $5,209.77 Mar12 $4,091.84 Mar13 $3,172.33 Apr10 $3,692.50 Apr12 $3,059.31 Apr13 $3,094.43 May10 $3,683.01 May12 $3,071.35 May13 $3,018.99 Jun10 TOTAL S3,536.13 $35,263.62 Jun12 S3,060.12 TOTAL $41,497.37 Jun13 S2,945.96 TOTAL $40,559.67 FY2014 Jul13 Aug13 Sep13 Oct13 Nov13 Dec13 Jan14 Feb14 Mar14 Apr14 May14 Jun14 TOTAL $2,890.41 $3,324.17 $3,305.56 $3,305.33 S3,305.30 $16,130.77 bal. GRAND TOTAL: $133,451.43
Tammy York From: Sent: To: Subject: Tonya Miller Tuesday, June 17, 2014 8:08 AM Tammy York; Vickie Mcclinton FW: Glynn County FYI... TM From: Bannister, Lynn [mailto:lynn.bannister@dor.ga.gov] Sent: Tuesday, June 17, 2014 7:42 AM To: Tonya Miller Subject: RE: Glynn County Ms. Miller, The amount that has been paid is all that will be paid. We are inquiring with our Tax, Law, and Policy Group to see if they have any paperwork/legislation that we can send to you. Thanks, Lynn Bannister Budget Fund Accounting Manager Email: lynn.bannister dor.ga.gov 4044172413 From: Tonya Miller [mailto:tmiller@glynncountvga.gov] Sent: Monday, June 16, 2014 10:39 AM To: Bannister, Lynn Subject: Glynn County Hi Ms. Bannister, Thank you for your response. So for the amounts that are not paid to counties is there a plan to pay that in the future? Or, is the amount that is paid for each period all that will be paid? I was under the impression that the state was responsible for all of the FICA reimbursement and we have carried the amount on our books as "Due from State" for a while. Is there any paperwork or legislation regarding this that I can include in my files? Just let me know please. Thanks so much, Tonya Miller Finance Director 1
Glynn County Board of Commissioners From: Tammy York Sent: Monday, June 16, 2014 8:28 AM To: Tonya Miller Subject: FW: Attached Image From: Bannister, Lynn [mailto:lynn.bannister@dor.ga.gov] Sent: Thursday, June 12, 2014 10:28 AM To: Tammy York Cc: Slaughter, Debra Subject: FW: Attached Image Please see the attached 4 pages that show the payments that we have paid Glynn County over the past 4 years for the FICA reimbursement. The payments are based on a % of an allotted amount that we are given. This % is calculated based on what each and every county sends us. Thanks, Lynn Bannister Budget Fund Accounting Manager Email: lynn.bannister@dor.ga.gov 4044172413 From: svcdocteam@dor.ga.gov [mailto:svcdocteam@dor.ga.gov] Sent: Thursday, June 12, 2014 11:28 AM To: Bannister, Lynn Subject: Attached Image 2