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TABLE OF CONTENTS VISION/GOALS 1 BOARD OF COMMISSIONERS 2 ORGANIZATIONAL CHART 4 PRINCIPAL OFFICIALS 5 LETTER TO COMMISSION 6 BUDGET SUMMARY 8 OPERATING FUNDS 9 CAPITAL EXPENDITURES FOR OPERATING FUNDS 10 CAPITAL PROJECTS FUNDS 12 COUNTYWIDE SOURCES/USES OF FUNDS 13 REVENUE SUMMARY 14 REVENUE ANALYSIS 15 EXPENDITURE SUMMARY 17 GENERAL FUND SUMMARY 18 AUTHORIZED POSITIONS 20 FUND BALANCE, GENERAL FUND 21 MILLAGE RATE 22 ---PAGE BREAK--- Our Vision: To be recognized as a world-class community and local government. Our Mission: To provide efficient and cost-effective essential services in a professional manner. Our Values: To maintain the highest level of ethical and performance standards. Our Pledge: We will serve as responsible stewards of public assets, interests, and trust. TOP TEN GOALS FOR 2009 1. Balance 2009/10 budget without a property tax millage increase 2. Multi-year financial plan 3. Improve County-wide business processes through technology 4. County-wide recycling program/Keep Columbia County Beautiful 5. Begin construction of William Few Parkway Extension 6. Complete the 2006 General Obligation Bond projects 7. Complete the 2006-2010 SPLOST projects 8. Begin 2011-2016 SPLOST projects funded by General Obligation Bonds 9. Prepare use-friendly guidelines for regulations managed by Planning 10. Initiate various water, sewer, and storm water capital projects 1 ---PAGE BREAK--- Columbia County Board of Commissioners Left to Right: District 1 Commissioner Ron Thigpen, District 2 Commissioner Trey Allen, Countywide Chairman Ron Cross, District 3 Commissioner Charles Allen, District 4 Commissioner Scott Dean The Board of Commissioners seeks to provide the necessary county services in the most cost-efficient and effective manner and to provide the foundation and guidelines necessary for the future prosperity of Columbia County. Each Commissioner is chairman over a committee which provides the conduit for information and business to be conducted from the various County departments and the Board of Commissioners. The Board of Commissioners meets the first and third Tuesday of every month at 6:00 p.m. The meetings are held in the Auditorium of Building A at the Evans Government Center. Commission meetings are broadcast on Saturday at 10:00 a.m. on Comcast channel 103 or Knology channel 96 and are available on EarthCast. 2 ---PAGE BREAK--- Ron C. Cross Chairman Term: 2007-2010 Member: Community Emergency Services Committee Management Financial Services Committee Planning & Engineering Services Committee Public Works Services Committee Ron Thigpen Vice Chair Term: 2007-2010 District 1 Chair: Management and Financial Services Committee Vice Chair: Public Works Services Committee Trey Allen Term: 2009-2012 District 2 Chair: Development Services Committee Vice Chair: Community and Emergency Services Committee J. Charles Allen, Jr Term: 2009-2012 District 3 Chair: Public Works Services Committee Vice Chair: Development Services Committee Scott Dean Term: 2008-2010 District 4 Chair: Community and Emergency Services Committee Vice Chair: Management and Financial Services Committee 3 ---PAGE BREAK--- 4 ---PAGE BREAK--- COLUMBIA COUNTY, GEORGIA PRINCIPAL OFFICIALS June 30, 2009 ELECTED OFFICIALS BOARD OF COMMISSIONERS Ron C. Cross, Chairman Ronald L. Thigpen, Vice Chairman, District 1 District 2 James E. Allen, III District 3 J. Charles Allen, Jr. District 4 A. Scott Dean CONSTITUTIONAL OFFICERS Tax Commissioner Kay Allen Clerk of Court Cindy Mason Magistrate Court Judge Bobby Christine Probate Court Judge Pat Hardaway Sheriff Clay Whittle Coroner Ve Col APPOINTED OFFICIALS rnon lins County Administrator Steve Szablewski Deputy County Administrator Scott Johnson Director of Financial Services Leanne C. DeLoach Director of Development Services Richard Harmon Director of Community and Leisure Services Barry Smith Director of Water and Sewerage Services William C. Clayton Director of Construction and Maintenance Services Scott Herring Director of Emergency and Operation Services Pamela P. Tucker County Clerk Erin Hall County Attorney Douglas D. Batchelor, Jr. 5 ---PAGE BREAK--- 6 Chairman and Members of the Board of Commissioners: I am pleased to present to you the adopted budget for fiscal year 2010, which will begin July 1, 2009. At the budget reviews conducted by the oversight committees of the Columbia County Board of Commissioners, the County Administrator and staff were instructed to balance the budgets for all Columbia County funds with no property tax increase and no new programs unless authorized by the Board of Commissioners (BOC). To accomplish this objective, all Elected Officials and Division Directors were asked to recommend measures to reduce expenditures and increase revenues. The departments were asked to prepare their budgets using the zero-based method in an amount no greater than the fiscal year 2009 budget. Through the cooperative effort of all involved, a budget for Columbia County is balanced for all funds for fiscal year 2010. This budget provides funding to maintain current levels of service, with no increase in the millage rate, while reducing operating costs and capital outlay where possible. The budget for all funds totals $172,975,764, reflecting an increase from the fiscal year 2009 revised budget of $15,886,183, or 10.11%. This increase is due to anticipated expenditures of $19,881,732 from proceeds received with the issuance of the 2009 general obligation bonds. The General Fund budget decreased $339,348 from the fiscal year 2009 revised budget, or -0.60%, while the budget for the Fire Services Fund increased by $606,316, or 7.12%, due to the opening of new fire stations. The Water and Sewerage Fund and Storm Water Utility Fund budgets decreased by $500,000 and $45,506, respectively, or -2.1% and -1.82%. Highlights • Total General Fund expenditures, including interfund transfers, decreased by 0.60% over the fiscal year 2009 revised budget, including a contingency of $824,362, or1.48% of proposed expenditures. • The increase in General Fund expenditures consists of an increase in personnel costs of 1.85%, a decrease in new personnel requests of 53.14%, an increase in operating expenditures of 2.05%, a decrease in contingency of 13.39% and a decrease in capital requests of 35.94%. • Interfund transfers from the General Fund consist of $596,000 for funding year 3 of the Fleet Replacement Fund and $273,000 for reducing the deficit in the Community Centers Fund. • New personnel requests within the General Fund consist of 4 new positions, a 35 day delay in replacement of vacancies, a 2% merit increase, funding for recommendations included within the salary study in the amount of $15,000, funding for a “Healthy Lifestyle” program in the amount of $15,000, and funding for wellness physicals in the amount of $85,000. New hires are budgeted at a rate of “entry only” and include various effective dates. The combined cost of these additional personnel and benefit requests is $241,622. • New personnel requests within other funds include 2 positions in the Water and Sewerage Fund totaling $69,694 and 4 positions in the 911 Fund totaling $134,110. • No new departments or funds have been proposed for FY 2009/2010. The Management Services Division/department was eliminated and combined with other departments within the General Fund. Revenue Assumptions • Growth in the property tax digest is projected to be 1.5%. However, the budget was prepared and balanced using no growth in property tax revenues due to economic uncertainty and ongoing changes in state legislation. Any actual growth in the property tax revenues will be added to the contingency fund. • Local Option Sales Tax revenues are expected to remain flat due to current economic conditions. Therefore, the budget was prepared and balanced using no growth in sales tax revenues. Fund Balance Fund Balance as of June 30, 2008, totaled $27 million. Of this total, $10.5 million is unreserved and undesignated. Staff recommends the following designations be established totaling $10 million: • Catastrophic Leave $2.5 million • Employee Medical Plan $500,000 • Renewal & Extension $3 million • Economic Incentives $3 million • Fleet Fund $1 million Also included within the total fund balance are an operating reserve of $15.2 million, or 100 days of operations, and an extraordinary loss reserve of $1 million. Total fund balance including all reserves and the above mentioned designations equates to 175 days of operations. ---PAGE BREAK--- 7 Issues for Future Consideration • Continuation of the Management Review Team for position vacancies – A 35 day delay in the replacement of vacancies has been included in the budget. Budgeted savings for fiscal year 2009 were $249,000. Actual savings as of June 30, 2009, were $877,818. This is due to the establishment of a management review team which analyzes all position vacancies to determine if replacement is necessary. Staff has utilized such management tools as division restructuring, function reassignment, attrition, and elimination of positions to achieve savings. Budgeted savings for fiscal year 2010 are $236,000. • Flexible Work Schedule Program – On June 16, 2009, the BOC approved extending this program for fiscal year 2010. The purpose of the program is to reduce energy and fuel costs, increase customer service, and improve employee morale. Because different employees are off on different days, equipment and vehicle sharing has been implemented thus allowing us to decrease the size of the fleet. Unplanned absences and requests for personal time off have greatly diminished. This program will be evaluated annually for continuation. • Delay in collection of property tax revenues – Due to recent changes in state legislation concerning property tax revenues, the County will experience approximately a 2 month delay in the collection of property tax revenues. In prior years, the due date for payment of property taxes was November 15th. This year, the due date is anticipated to be January 15, 2010. Close and constant monitoring of the budget will be needed to ensure adequate cash balances during this time. Fortunately, the County currently maintains healthy reserve levels. However, capital expenditures will need to be placed on hold so that current cash balances can be maintained for normal operations and unforeseen emergencies. The possibility of obtaining a “tax anticipation note” may need to be explored. • Decline in sales tax revenues – The County has experienced a steady decline in sales tax revenues during fiscal year 2009 as a direct result of current economic conditions. Total collections for the period June 2008 through May 2009 decreased 7.15% from the previous 12 months. Although no growth was included in budgeted revenues for fiscal year 2010, budget adjustments to reduce costs may be necessary should this decline continue. • Street Lights assessment – In April 2009, the internal auditors evaluated the current fee structure of the assessment included on the property tax bills to fund operations of the Street Lights Fund as well as disbursements made from this fund. Based on this review, staff determined that revenues received do not cover the expenses incurred and, therefore, the rate should be increased effective with the 2009 property tax assessments. Also, the disbursements have been reviewed and proper costs associated with this fund have been identified. • 911 funding and advisory board – The issue of establishing a 911 Advisory Board needs to be discussed with the Sheriff’s Office and other pertinent organizations. The Fire Services Fund budget could be reduced if fire dispatchers were made employees of 911, thereby reducing the amount of funds needed from the Insurance Premium Tax Fund to subsidize fire operations. The process of preparing, recommending, and adopting a balanced budget is always a challenging task for staff and Elected Officials. Your support and direction throughout the budget process are greatly appreciated. All involved continue to strive to maintain current service levels for our citizens during these tough economic times without increasing costs. Respectfully submitted, Leanne C. DeLoach, CPA Director of Financial Services ---PAGE BREAK--- OPERATING FUNDS 124,528,126 $ CAPITAL PROJECT FUNDS 48,447,638 $ TOTAL BUDGET 172,975,764 $ 2009/2010 BUDGET SUMMARY $0 $50,000,000 $100,000,000 $150,000,000 $200,000,000 2007 2008 2009 2010 Millions BUDGET HISTORY OPERATING CAPITAL TOTAL The total budget for Columbia County operates on a fiscal year basis of July 1 through June 30. The operating funds provide for daily operations of the County, such as administration, courts, public safety, and recreation. The capital projects funds provide funding for major projects, such as the construction of new facilities, transportation projects, and water and sewer improvements. OPERATING FUNDS GENERAL FUND $56,466,877 8 ---PAGE BREAK--- 9 SPECIAL REVENUE FUNDS Building Standards $1,289,284 Library Board 160,000 Clean & Beautiful Memorial 0 Recreation Advisory Board 28,363 Street Lights 1,315,400 911 2,430,850 Drug Court 10,000 Drug Abuse Treatment 25,000 Juvenile Services 60,000 Jail 150,000 Federal Asset Sharing 20,000 State Condemnation 30,000 Community Centers 740,350 Hotel/Motel Tax 567,824 Multiple Grant Fund 56,819 Fire Services Fund 9,125,796 Sheriff's Donations 20,000 Insurance Premium Tax Fund 6,021,653 Community Events Fund 30,000 GA Superior Court Clerk's Authority 10,000 $22,091,339 DEBT SERVICE FUND Property Tax $6,011,188 SPLOST 5,133,250 $11,144,438 ENTERPRISE FUNDS Water and Sewer Services $23,262,600 Storm Water Utility 2,460,000 Landfill 654,596 $26,377,196 INTERNAL SERVICE FUNDS Employee Medical Plan $5,613,416 Risk Management 956,982 Customer Svc/Info Center 194,332 Fleet Replacement Fund 1,683,546 $8,448,276 TOTAL OPERATING BUDGET $124,528,126 NOTE: Includes normal, recurring capital expenditures, such as vehicles and computer equipment. Major capital expenditures are included in the capital projects funds. COLUMBIA COUNTY BOARD OF COMMISSIONERS FISCAL YEAR 2010 CAPITAL EXPENDITURES BUDGET ---PAGE BREAK--- 10 ALL FUNDS BY CATEGORY (EXCEPT CAPITAL PROJECTS FUNDS) BUILDINGS Description Cost Construction & Maintenance Energy Management Program $ 7,000 Construction & Maintenance Renovate Appling courthouse $ 10,000 Construction & Maintenance Upgrades to Amphitheater $ 6,000 Insurance Premium Tax Fund Complete Central Shop addition $ 3,000 Insurance Premium Tax Fund Retaining Wall $ 516,000 $ 542,000 VEHICLES Sheriff's Office Emergency equipment $ 117,291 Detention Center Emergency equipment $ 5,500 Recreation Utility cart $ 10,000 Wildwood Park Utility cart $ 10,000 Construction & Maintenance Hayblower $ 20,000 Construction & Maintenance Tire changer machine $ 21,000 Water and Sewer Trailer $ 6,500 Fleet Replacement Fund: Sheriff 22 patrol vehicles $ 510,000 Detention Center 1 replacement vehicle $ 23,000 Construction & Maintenance Mid size truck $ 16,000 Construction & Maintenance 2 Dump trucks $ 230,000 Construction & Maintenance Sign truck $ 85,000 Tax Assessor Mid size SUV $ 16,000 Animal Control 2 trucks $ 47,000 Fire Department Crown Vic $ 25,000 Fire Department Pickup truck $ 25,000 $ 1,167,291 MACHINERY/EQUIPMENT Information Technology Equipment replacement $ 120,000 Information Technology Virtual desktop $ 50,000 Information Technology iSeries upgrade to JS21 $ 7,500 Information Technology Redundancy remote network connections $ 10,000 Information Technology Redundancy network data center $ 78,500 Information Technology Data security enhancements $ 80,000 GIS Replace computer workstations $ 6,000 GIS Large format plotter $ 7,000 Sheriff's Office Computer equipment $ 180,700 Detention Center Surveillance camera $ 17,400 Planning Color copier/printer $ 10,000 Juvenile Court Computer equipment $ 10,000 911 Phone system $ 600,000 ---PAGE BREAK--- 11 911 Centracom radio consoles $ 47,129 Construction & Maintenance Screener $ 75,000 Water & Sewer Computer equipment $ 25,000 Water & Sewer Disk filter cloth $ 56,500 Water & Sewer UV bulbs $ 20,000 Water & Sewer Signs and traffic drums $ 8,000 Water & Sewer Tamps $ 6,000 Water & Sewer Leak detectors $ 7,000 Water & Sewer Magnetic locators $ 5,000 Water & Sewer PTO valve exerciser $ 6,000 Water & Sewer Warehouse shelving $ 50,000 Water & Sewer Floor cleaner $ 42,000 Water & Sewer Convert generator $ 21,000 Water & Sewer Trimble unit $ 19,000 Water & Sewer Line locating equipment $ 5,500 Water & Sewer Roll sewer camera $ 5,000 Stormwater Lazer light $ 13,000 Stormwater Trailer $ 22,000 $ 1,610,229 OTHER EQUIPMENT Probate Court Enhance phone system $ 10,000 Detention Center $ 45,000 Emergency Services Fire Training Tower burn props $ 140,000 Traffic Engineering Traffic control devices $ 15,000 $ 210,000 OTHER Fire Services Parking cover for trailer $ 20,000 Water and Sewer Confine rescue equipment $ 10,000 Water and Sewer Auto clave $ 6,500 Water and Sewer Meter upgrade $ 250,000 $ 286,500 TOTAL $ 3,816,020 ---PAGE BREAK--- 12 CAPITAL PROJECTS FUNDS 2001/2005 SPECIAL PURPOSE LOCAL OPTION SALES TAX Recreation $235,000 Transportation 4,325,120 Intergovernmental 1,560,000 $6,120,120 2006/2010 SPECIAL PURPOSE LOCAL OPTION SALES TAX Recreation $3,937,966 County Facilities 1,059,117 Transportation 4,008,720 Debt Service 5,133,250 $14,139,053 2004 GO BOND Recreation $88,524 County Facilities 184,000 Public Safety 397,000 $669,524 2007 GO BOND Recreation $4,519,041 Transportation 3,104,360 Public Safety 13,808 $7,637,209 2009 GO BOND Recreation Projects $623,808 Public 5,372,616 Public Safety 4,775,308 Ctywide Projects 9,110,000 $19,881,732 TOTAL CAPITAL BUDGET $48,447,638 ---PAGE BREAK--- Property Taxes 24% Other Taxes 5% Charges for Services 22% Fines/Forfeitures 1% Sales Taxes 17% Other Financing Sources 5% Intergovernmental 2% From Reserves 22% Miscellaneous 2% Countywide Sources of Funds FY 2009/2010 General Fund 33% Special Revenue Funds 13% Capital Projects 28% Debt Service 6% Water Utility 15% Landfill 0% Internal Service Funds 5% Countywide Uses of Funds FY 2009/2010 13 ---PAGE BREAK--- REVENUE SUMMARY GENERAL FUND The General Fund revenues are derived primarily from taxes: property and other taxes account for 57% and sales taxes account for 28%, for a total of 85% of General Fund revenues. Other sources of revenue for the General Fund include fines and forfeitures from the court system, charges for services from Planning and Recreation, intergovernmental revenues, and miscellaneous income. Budgeted revenues for the General Fund for FY 2010 total $56,466,877. FY 2010 Budgeted Revenues – General Fund Property Taxes 54% Fines/Forfeitures 3% Charges for Services 7% Sales Taxes 28% Other Taxes 3% Intergovernmental 3% Other 2% SPLOST 2006-2010 The primary source of revenue for this fund is the 1% tax on sales generated within the County. These funds are used for capital projects in the areas of transportation, recreation, county facilities, public safety, and intergovernmental projects. Other revenues include investment income and interfund transfers. Due to the declining economy, no growth in sales tax revenues was projected for FY 2010. 2007 GENERAL OBLIGATION BOND FUND In February 2007, the County issued $41.905 million in general obligation bonds to be used for capital projects in the areas of public safety, transportation, water projects, and recreation projects. Other revenues include investment income and interfund transfers. WATER AND SEWERAGE FUND This utility provides services to approximately 38,000 water customers and 31,000 sewer customers. Of the total budgeted revenues of $23.3 million, $13.3 million, or 57%, is derived from water sales and $8.5 million, or 36.5%, is derived from sewer sales. Other revenues include water and sewer taps, investment income, and rental income. STORM WATER UTILITY FUND This utility was established to provide funds for storm water management services and to maintain and improve the County’s storm water infrastructure. Revenues are derived from two major sources: fees charged to customers and funds provided by the County to maintain a minimum level of service. 14 ---PAGE BREAK--- REVENUE ANALYSIS PROPERTY AND OTHER TAXES This category includes general property taxes for the General Fund, Fire Services Fund, and the 2007 General Obligation Bond Debt Service Fund. Other taxes include revenues from cablevision, real estate transfer taxes, intangible taxes, alcohol taxes, and occupational taxes. For calendar year 2008, the maintenance and operations portion of the millage rate, which is accounted for within the General Fund, was reduced from 6.857 mills to 6.652 mills. The fire millage rate was increased from 1.68 mills to 1.715 mills and the debt service millage rate was increased from 1.10 mills to 1.27 mills. However, the total millage rate for the County was maintained at 9.637 mills. In the past ten years, the County has only increased the total millage rate twice: in 2004 to implement the Fire Services Fund and in 2007 with the issuance of general obligation bonds. These amounts exclude the school millage rate, which the Board of Education sets independently. In 2008, the school millage rate was 17.09 mills. In addition, the State of Georgia assesses .25 mills. Therefore, the total millage on property taxes for 2008 was 26.977 mills. In the past, Columbia County has enjoyed a healthy growth in its tax digest each year. However, due to the economy and changes in state legislation, the County is only anticipated a 1– 2% growth in the 2009 digest. Therefore, no growth in property tax revenues was included in the FY 2010 budget in order to maintain conservative revenue projections. 6.56 6.56 7.35 7.05 6.93 6.93 7.03 7.2 6.857 6.652 1.14 1.14 0.35 0.65 0.77 0.77 0.67 0.5 1.1 1.27 1.68 1.68 1.68 1.68 1.715 0 1 2 3 4 5 6 7 8 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 M&O Fire Bond SALES TAXES Sales tax revenues include 1% on sales that is accounted for within the General Fund (local option sales tax – LOST) and 1% on sales for capital purposes (special purpose local option sales tax – SPLOST). The LOST is established by state legislation but the SPLOST requires voter approval. The citizens of Columbia County recently approved to extend the SPLOST through 2016. Due to the slow economy, Columbia County has experienced a drop in sales tax revenues. Therefore, no growth was projected in the FY 2010 budget. CHARGES FOR SERVICES This revenue source includes charges for street lights; 911 charges for both landline and wireless telephones; water, sewer, and storm water charges; and charges to employees that participate in the medical plan. 15 ---PAGE BREAK--- 16 FINES AND FORFEITURES Columbia County supports the following court systems: Probate Court, Magistrate Court, Juvenile Court, and Superior Court. Revenues from fines are expected to remain at current levels. OTHER FINANCING SOURCES This category consists of interfund transfers and sales of property. Significant transfers include $977,000 into the Fleet Replacement Fund from the General Fund ($596,000) and the Insurance Premium Tax Fund (IPTF-$381,000) to purchase new vehicles, $273,000 from the General Fund to the Community Centers Fund to eliminate its deficit, $2.2 million from the IPTF to the Fire Services Fund to subsidize operations due to property tax revenues being insufficient to cover the costs of providing fire services, and $5.1 million from the SPLOST fund to the 2004 GO Bond Debt Service Fund to make debt service payments. INTERGOVERNMENTAL This category includes payments in lieu of taxes, grant revenues, cost allocations among funds, and County participation with Internal Service Funds. The County operates four Internal Service Funds: Employee Medical Plan, which is a self-insured plan, the Risk Management Fund used to account for various risk activities associated with property, automobile, and general liability exposures, the Customer Service and Information Center used to account for our 311 Center, and a Fleet Replacement Fund implemented in FY 2008, with the goal of better managing costs associated with fleet replacement. This fund consists of revenues derived from participating funds as “lease payments” and revenues obtained from the sales of surplus vehicles and equipment through an on-line auction system. USE OF RESERVES This category accounts for the use of reserves that have been accumulated in prior years. The majority of the $37.4 million budgeted is used in the Capital Projects Funds. The County currently has three bond programs in process: the 2004, 2007, and 2009 general obligation bond programs. These 3 funds have budgeted the use of reserves in the amounts of $669,524, $7.6 million, and $19.9 million, respectively. Also included in this category is $6.1 million budgeted in the current SPLOST program. MISCELLANEOUS This category includes revenues not included in any other category, such as licenses and permits, investment income, and contributions and donations. ---PAGE BREAK--- EXPENDITURE SUMMARY The budget for Columbia County, GA, for FY 2010 provides funding to maintain current levels of service, with no increase in the millage rate, while reducing operating costs and capital outlay where possible. The budget for all funds totals $172,975,764, reflecting an increase from the fiscal year 2009 revised budget of $15,886,183, or 10.11%. This increase is due to anticipated expenditures of $19,881,732 from proceeds received with the issuance of the 2009 general obligation bonds. The General Fund budget decreased $339,348 from the fiscal year 2009 revised budget, or -0.60%, while the budget for the Fire Services Fund increased by $606,316, or 7.12%, due to the opening of new fire stations. The Water and Sewerage Fund and Storm Water Utility Fund budgets decreased by $500,000 and $45,506, respectively, or -2.1% and -1.82%. Other budget highlights include: • Due to uncertain economic times, all departments were asked to maintain their FY 2010 budget at the same level as the revised budget for FY 2009. • General Fund departments should anticipate no new hires unless restructuring occurs that reduces expenditures and vacant positions will be reviewed by the County Administrator before being filled. • New personnel requests within the General Fund consist of 4 new positions, a 35 day delay in replacement of vacancies, a 2% merit increase, funding for recommendations included within the salary study in the amount of $15,000, funding for a “Healthy Lifestyle” program in the amount of $15,000, and funding for wellness physicals in the amount of $85,000. New hires are budgeted at a rate of “entry only” and include various effective dates. The combined cost of these additional personnel and benefit requests is $241,622. • New personnel requests within other funds include 2 positions in the Water and Sewerage Fund totaling $69,694 and 4 positions in the 911 Fund totaling $134,110. • No new departments or funds have been proposed for FY 2009/2010. The Management Services Division/department was eliminated and combined with other departments within the General Fund. Expenditures consist of five categories: Personal services, Operating services, Debt service, Capital projects, and Other financing uses. $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 Personal services Operating services Capital projects Debt service Other financing uses Expenditures 2007 ‐ 2010 Actual 2007 Actual 2008 Est 2009 Budget 2010 17 ---PAGE BREAK--- GENERAL FUND The General Fund budget decreased $339,348 from the fiscal year 2009 revised budget, or -0.60%. • Total General Fund expenditures, including interfund transfers, decreased by 0.60% over the fiscal year 2009 revised budget, including a contingency of $824,362, or1.48% of proposed expenditures. • The increase in General Fund expenditures consists of an increase in personnel costs of 1.85%, a decrease in new personnel requests of 53.14%, an increase in operating expenditures of 2.05%, a decrease in contingency of 13.39% and a decrease in capital requests of 35.94%. • Interfund transfers from the General Fund consist of $596,000 for funding year 3 of the Fleet Replacement Fund and $273,000 for reducing the deficit in the Community Centers Fund. • New personnel requests within the General Fund consist of 4 new positions, a 35 day delay in replacement of vacancies, a 2% merit increase, funding for recommendations included within the salary study in the amount of $15,000, funding for a “Healthy Lifestyle” program in the amount of $15,000, and funding for wellness physicals in the amount of $85,000. New hires are budgeted at a rate of “entry only” and include various effective dates. The combined cost of these additional personnel and benefit requests is $241,622. Judicial 9% Sheriff 23% Detention Center 13% Tax Svcs 5% Mgt/Fin Svcs 18% Public Works 6% General Overhead 6% Comm/Emerg Svcs 14% Interfund Transfers 2% Plan/Dev/Engineering Svcs 4% FY 2010 Budgeted Expenditures ‐ General Fund GENERAL FUND APPROPRIATIONS 18 ---PAGE BREAK--- 19 Dept 2010 Budget Commissioners $3,883,228 Finance 657,389 Procurement 450,723 Contingency 824,362 Information Technology 3,136,984 County Administration 697,024 Board of Elections 354,133 General Overhead 3,026,040 New Appropriations 157,375 Community Services 419,123 Human Resources 742,900 GIS 765,152 Management Services 0 Tax Commissioner 1,543,718 Tax Assessor 1,209,793 Clerk of Court 1,432,480 Superior Court 698,537 Probate Court 759,984 Juvenile Court 653,089 Magistrate Court 818,506 Sheriff 13,259,938 Jail 7,546,361 Emergency Services 467,347 District Attorney 406,750 Emergency Medical Svcs 500,000 Roads & Bridges 2,791,702 Fleet Services 719,386 Maintenance 708,549 Engineering 573,802 Economic Development 830,890 Planning & Development 586,258 Code Compliance 335,073 Plan Review 79,568 Extension 137,278 Public Transit 370,213 Libraries 1,207,057 Recreation 1,990,723 Wildwood Park 163,786 Forestry 15,215 Health Department 434,614 Family & Children Svcs 76,720 Animal Care & Control 577,858 Coroner 118,188 Senior Center 339,061 Total Appropriations $56,466,877 ---PAGE BREAK--- General Fund 2005 2006 2007 2008 2009 Commission 7 7 8 8 8 Finance 9 9 10 10 10 Procurement 8 8 8 8 8 Info Tech 17 21 21 21 21 Co Admin 2 2 2 3 4 Bd of Elec 3 3 4 4 4 Comm Svcs 4 5 5 16 16 HR 6 6 7 7 7 GIS 1 3 4 5 6 Management 2 2 2 2 0 Tax Commission 24 25 25 25 26 Tax Assessor 18 19 20 22 23 Clerk of Court 17 17 20 22 22 Superior Court 1 1 1 1 0 Probate Court 10 11 11 11 11 Juvenile Ct 7 8 8 10 10 Magistrate Court 14 14 15 15 16 Sheriff's Office 176 184 191 195 199 Detention Center 113 118 124 125 130 Emergency Svcs 3 3 3 3 3 R&B 45 45 45 45 45 Fleet 11 11 12 12 13 Maint 9 12 12 14 14 Eng 13 13 13 14 10 Econ Dev Auth 1 Planning 7 5 5 6 5 Code Comp 6 6 6 6 6 Plan Review 1 1 1 1 Ext Svc 1 1 1 1 1 Soil Conserv 0 0 0 0 0 Public Trans 5 5 5 5 9 Public Lib 14 14 18 21 22 Recreation 27 26 26 30 30 Wildwood Park 1 1 1 2 2 Animal Cont 13 13 14 14 14 Coroner 4 4 4 4 4 Senior Center 8 8 8 8 5 Total 606 631 660 696 706 Special Revenue Funds Building Standards 19 20 20 20 21 911 23 23 24 24 24 Community Centers 3 3 3 3 3 Visitors Center 1 1 1 1 Traffic Engineering 3 3 3 3 3 Construction/Maintenance 2 2 2 4 4 Fire Svcs 2 2 2 2 2 Total 52 54 55 57 58 Special Purpos e Local Option Sales Tax 10 11 11 14 18 Enterpris e Funds Water and Sewerage 94 98 102 100 103 Storm Water 8 11 13 13 13 Landfill 4 3 3 0 0 Total 106 112 118 113 116 Internal Service Funds Risk Management 2 2 2 2 2 Customer Service 2 3 3 3 4 Total 4 5 5 5 6 Total Authorized Pos itions 778 813 849 885 904 AUTHORIZED POSITIONS As of January 1 20 ---PAGE BREAK--- $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 2005 2006 2007 2008 2009 GENERAL FUND FUND BALANCE HISTORY Operating Reserve Total Reserve The goal of the Columbia County Board of Commissioners is to establish an operating reserve within the General Fund to provide funds for 75 to 100 days of operations. This reserve is to provide for operating contingencies and to provide adequate funds to operate without short‐term borrowing. Fund Balance is an indicator of the County's financial strength and is the basis for our AA bond rating. Total fund balance includes the operating reserve plus a catastrophic reserve of $1 million, as well as minor reserves for inventories and other encumbrances. 21 ---PAGE BREAK--- COUNTY YEAR TAX BOND FIRE TAX BOND STATE TOTAL 2004 6.93 0.77 1.68 17.18 0.00 0.25 26.81 2005 7.03 0.67 1.68 17.18 0.00 0.25 26.81 2006 7.20 0.50 1.68 17.18 0.00 0.25 26.81 2007 6.857 1.10 1.68 17.09 0.00 0.25 26.977 2008 6.652 1.27 1.715 17.09 0.00 0.25 26.977 Residential Market Value $100,000.00 40% Assessed Value $40,000.00 Regular Homestead Exemption $2,000.00 Homestead Tax Relief Grant Credit $8,000.00 Projected Tax Bill - Incorporated $770.56 Projected Tax Bill - Unincorporated $822.01 COUNTY SCHOOL STATE COUNTY SCHOOL STATE 32% 67% 1% 37% 62% 1% $250.36 $512.70 $7.50 $301.81 $512.70 $7.50 SCHOOL MILLAGE RATE The millage rate is established annually by the Board of Education and the Board of Commissioners and is applied to the assessed value of properties as of January 1 of that year. The millage rate for fire services applies to special districts within the unincorporated areas only. The Board of Education accounts for approximately 67% fo the total millage rate in the incorporated areas and 62% of the total millage rate in the unincorporated areas. Incorporated Dollars PROJECTED TAX BILL Unincorporated Dollars 22