MEIGS — Harold Cook has stepped down as mayor of Meigs amid allegations that City of Meigs officials misused funds generated by a Special Purpose Local Option Sales Tax.

Cook, who began his second term in January, handed in his resignation last week. City Clerk Debrah G. Smith confirmed the resignation Monday. It was effective Oct. 9.

Last week, Meigs resident Andrew Wurst shared financial documents he obtained from the City of Meigs with the Times-Enterprise. These documents show several instances of city officials — including Cook and Smith — authorizing transfers of money from the city’s SPLOST account to its general fund. Such transfers are against Georgia law.

Cook said the main reason for his resignation was his failure to secure a grant to improve the city’s water system because he had overlooked deadlines for the funding.

“I wasn’t aware of the cutoff date until it was too late. I feel like I let the people down,” he said.

He acknowledged borrowing SPLOST funds to make ends meet with the city budget.

“We borrowed out of the SPLOST account,” Cook said. “We know we shouldn’t do it, but you have to get money from somewhere and we had borrowed all we could from the banks.”

He said funds taken from the SPLOST account were loans. Documents obtained by Wurst indicate money transferred from the SPLOST fund were replaced. However, state law prohibits SPLOST money from being commingled with other government funds in any way.

Wurst said he agrees with the mayor’s decision to step down.

“The documentation indicated that is certainly the appropriate thing to do. Now the investigations can go forward and we can get Meigs on track,” Wurst said. “Ethics in government is a very deep concern of the governor’s and also of our Senator John Bulloch. This will restore some of the integrity, but only if we get a full investigation or a full audit.”

Wurst wants a state-appointed auditor to examine and make Meigs records public so the city’s next administration will have “a clean bill of health to work with,” he said. “I would hate to see someone go in as the new mayor and have to face all of that unaccountability.”

Wurst has filed a complaint and request for an investigation, which has been received by the Thomasville office of the Southern Judicial Circuit District Attorney. Meigs receives SPLOST dollars from Thomas and Mitchell counties.

The funds in question were part of a SPLOST approved in 2000 and were designated for paving and street improvements.

Smith said the city council would have to meet to determine when qualifying and elections will be held for a new mayor. Wurst said he will consider running for mayor, as he did in 2003 and 2005.

“If I’m called to do so, I don’t think I would turn it down. I think we need some good leadership and good guidance, and I think I could do that,” Wurst said. “I’m just interested in getting Meigs straightened out and getting us back to a growing, prosperous community.”