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Pickens County Government General Fund FY 2024 Adopted Budget Adopted 2024 Increase Budget FY 2023 Budget (Decrease) Revenues Taxes $ Licenses and Permits $ Intergovernmental $ Charges for SeNices $ Fines & Forteitures $ Interest Income $ Other Revenue $ E-911 Special Revenue $ American Rescue Plan Federal Grant $ Total Revenues $ Expenditures 1110 Commission Chairman $ 1115 Commission Board $ 1130 County Clerk $ 1400 Elections $ 1500 General Administration $ 1501 Governmental Contingency $ 1510 Finance & Accounting $ 1530 Legal $ 1540 Human Resources $ 1545 Tax Commissioner $ 1550 Tax Assessor $ 1565 General Government Buildings $ 1566 Project Management $ 1595 General Administration Fees $ 230 American Rescue Plan Act (ARPA) $ Total General Government $ 2100 Judicial Grant Administration $ 2101 Family Law Center $ 2102 Guardians (GAL) $ 2103 Mental Health Court $ 2150 Superior Court $ 2155 Visitation Center Coordinator $ 2180 Clerk of Court $ 2200 District Attorney $ 2400 Magistrate $ 2450 Probate $ 2600 Juvenile $ 2700 Grand Jury $ 2705 Board of Equalization $ 2800 Public Defender $ Total Judicial $ 3310 Sheriff - Administration $ 3323 Sheriff - Uniform Patrol $ 3326 Sheriff - Detention Center $ 3350 Sheriff - School Resource $ 3450 Pickens Co Probation $ 3490 County Marshal $ 3510 Fire/EMS Administration $ 28,713,183 $ 651,650 $ 1,574,180 $ 4,490,500 $ 270,400 $ 10,100 $ 254,500 $ $ $ 35,964,513 $ 175,834 $ 58,640 $ 299,520 $ 488,696 $ 895,306 $ 769,857 $ 437,917 $ 334,979 $ 235,472 $ 852,804 $ 909,174 $ 628,881 $ 94,394 $ 31,000 $ $ 6,212,474 $ 124,476 $ 49,266 $ 500 $ 16,000 $ 255,669 $ 16,667 $ 950,791 $ 638,944 $ 568,920 $ 578,083 $ 427,072 $ 1,500 $ 16,658 $ 951,022 $ 4,595,567 $ 1,266,962 $ 4,068,249 $ 3,626,455 $ 675,592 $ 157,768 $ 222,879 $ 706,220 $ 26,191,000 563,555 1,588,390 4,170,700 270,400 10,100 254,500 33,048,645 159,558 51,752 234,502 340,285 792,253 1,699,257 393,054 180,000 206,221 807,643 790,189 590,048 30,000 6,274,762 120,077 51,730 500 16,000 448,319 16,667 750,571 644,933 522,504 531,397 401,264 1,000 16,658 718,803 4,240,423 1,259,601 3,762,538 3,371,137 622,978 134,439 203,162 659,060 $ 2,522,183 $ 88,095 $ (14,211) $ 319,800 $ $ $ $ $ $ 2,915,867 8.82% $ 16,276 $ 6,888 $ 65,018 $ 148,411 $ 103,053 $ (929,400) $ 44,863 $ 154,979 $ 29,250 $ 45,161 $ 118,985 $ 38,833 $ 1,000 $ $ (62,288) -0.99% $ 4,399 $ (2,464) $ $ $ (192,650) $ $ 200,220 $ (5,989) $ 46,417 $ 46,686 $ 25,808 $ 500 $ $ 232,219 $ $ 355,144 8.38% $ $ 7,361 $ 305,711 $ 255,318 $ 52,614 $ 23,329 $ 19,717 $ 47,161 1/11/2024 ---PAGE BREAK--- 3520 Fire Departments & EMS $ 5,771,011 $ 4,998,011 $ 773,000 3700 Coroner $ 104,622 $ 91,348 $ 13,274 3800 E911 Transfer $ 992,859 $ 732,144 $ 260,715 3910 Animal Control $ 430,758 $ 354,569 $ 76,189 3920 Emergency Management $ 157,041 $ 147,710 $ 9,331 $ Total Public Safety $ 18,180,417 $ 16,336,695 $ 1,843,722 11.29% $ 4220 Road Department $ 2,751,717 $ 2,545,154 $ 206,564 4510 Solid Waste $ 1,151,662 $ 1,067,053 $ 84,610 4560 Landfill Post-Closure $ 40,000 $ 40,000 $ 4580 Public Education/KPB $ 12,500 $ 12,500 $ 4900 Maintenance & Shop $ 342,937 $ 336,612 $ 6,325 $ Total Public Works $ 4,298,817 $ 4,001,318 $ 297,498 7.44% $ 5110 Health $ 83,057 $ 83,057 $ 5130 Regulation $ 1,800 $ 1,800 $ 5195 Health Dept. Buildings $ 2,750 $ 2,750 $ 5440 Welfare $ 30,000 $ 30,000 $ 5520 Senior Center $ 24,300 $ 24,300 $ 5540 Transportation Service $ 140,153 $ 140,153 $ $ Total Health & Welfare $ 282,060 $ 282,060 $ 0.00% $ 6122 Recreation Center $ 861,416 $ 695,370 $ 166,046 6124 Swimming Pool $ 45,513 $ 41,390 $ 4,123 6125 Program Sports $ 132,453 $ 122,946 $ 9,507 6500 Libraries $ 1,000 $ 1,000 $ 6510 Library Administration $ 497,650 $ 432,998 $ 64,652 6590 Branch Libraries $ 1,000 $ 1,800 $ (800) Total Culture & Recreation $ 1,539,032 $ 1,295,504 $ 243,528 18.80% 7130 County Extension Service $ 88,782 $ 87,632 $ 1,149 7410 Planning & Development $ 434,810 $ 463,986 $ (29,176) 7520 Economic Development $ $ 67,265 $ (67,265) 7563 Transfers to Development Authority $ 331,555 $ 331,555 Total Housing & Development $ 855,146 $ 821,044 $ 34,102 4.15% Total Expenditures $ 35,963,513 $ 33,251,807 $ 2,711,706 8.16% 1/11/2024 ---PAGE BREAK--- Pickens County Government General Fund FY 2024 Adopted Budget Adopted 2024 Increase Budget FY 2023 Budget (Decrease) Revenue- Taxes 100-0000-311350 Rallroad E{\uipment Taxes $ 9,700 $ 9,700 s 1 00-0000-3117 50 Franchise Taxes- Cable $ 142,000 s 142,000 $ 100-0000-313100 Local OpUon Sales Taxes s 5,549,483 $ 4,727,300 s 822,[PHONE REDACTED]-314200 Alcoholic Beverage Excise Taxes $ 120,000 s 120,000 $ 100-0000-314300 Local Option Mixed Drink Taxes $ 18,000 $ 18,000 $ 100-0000-316200 Insurance Premium Taxes s 2,653,000 $ 2,653,000 $ 100-0000-316300 Financial lnsti!ulion Taxes $ 100,000 $ 100,000 $ 100-1545-311100 Real Property Taxes- Current Tax Commissioner s 15,000,000 s 13,300,000 $ 1,700,[PHONE REDACTED]-311120 Timber Taxes- Current Tax Commissioner $ 3,000 $ 3,000 $ 100-1545-311200 Real Property Taxes- Prior Tax Commissioner $ 1,170,000 s 1,170,000 s 100-1545-311310 Motor Vehicle Taxes- Current Tax Commissioner s 130,000 s 130,000 $ 100-1545-311315 Motor Veh Tille Ad Valorem Tax Fee Tax Commissioner $ 2,784,000 s 2,784,000 $ 100-1545-311320 Mobile Homes Taxes- Current Tax Commissioner $ 100,000 s 100,000 $ 100-1545-311401 Moler Vehicles- Prior Tax Commissioner $ 7,000 $ 7,000 $ 100-1545-311403 Heavy Equipment Tax- Current Year Tax Commissioner $ 1,000 $ 1,000 $ 100-1545-319100 Penalties & Interest- Delinquent Tax Tax Commissioner $ 220,000 s 220,000 s 100-1545-319500 Fi Fa Tax Commissioner $ 18,000 $ 18,000 s 100-2180-311340 Intangible Taxes- Regular and Record ClelkorCourt s 470,000 $ 470,000 s 100-2180-311600 Real Estate Transfer Taxes Clerk of Court s 218,000 s 218,000 $ Total Revenue Taxes $ 28,713,183 $ 26,191,000 $ 2,522,183 9,63'/4 Revenue. Licenses and Permits 100-0000-321110 Licenses & Permits- Beer $ 10,000 $ 10,000 s 100-0000-321130 Licenses & Permits, Wine $ 10,000 s 10,000 $ 100-0000-321140 licenses & Permits- Bar Cards s 10,000 s 10,000 $ 100-0000-321150 Temporary/Special Event Permit s 1,000 s 1,000 s 100-1545-324300 Late Tag Penally Tax Commissioner $ 30,000 s 30,000 $ 100-2180-322600 Notary Application Fees Clerll of Court $ 3,300 $ 3,300 $ 100-2450-322400 Marriage Licenses Probate Court $ 20,000 s 20,000 $ 100-2450-322910 Pistrol Permi!s Probate Court $ 75,000 s 36,000 $ 39,[PHONE REDACTED]-322991 Metal Handlers Peffnits $ 100 $ 100 s 100-7220-321200 Gem·ml Businc5s Liccm.es Planning & Development $ s 94,255 s (94,255) 100-7220-322210 Zoning & Land Use Permits Planning & Development s $ 12,000 $ (12,000) 100-7220-322220 House Moving Pcm1its. Planning & Development $ 1,200 $ 10,000 $ (8,800) 100-7220-322 230 Sign Pe,mits. Planning & Development s $ 1,000 s (1,000) 100-7220-322990 Othe.r Permits Planning & Development $ $ 113,000 s (113,000) 100-7220-323100 P,e-unit Fees Planning & Development s 250,000 $ $ 250,[PHONE REDACTED]-323120 Building Jns.pections Planning & Development $ 5,000 $ 5,000 $ 100-7220-323140 Electrical Permils Planning & Development $ 5,000 $ $ 5,[PHONE REDACTED]-323900 Regulatory Fees Planning & Development s 100,000 s 100-7220-324500 Penallies & Interest Planning & Development s 2,500 s 100-7410-341390 O!her fees & Charge, Planning & Development $ $ 100-7410-321200 General Bus.l11c,s Licenses Planning & Development s 80,000 s 100~7410-322210 Zoning & land Use Pccmits Planning & Deve!opmenl $ 40,000 s 100-7410-322230 Sign Permils Planning & Development $ 1,250 s 100-7410-322990 Other Non•Business Llcenses. Planning &Development s 7,000 s 100-7410-323100 Building Pern1~t Fees Planning & Development $ s 207,[PHONE REDACTED]-324100 Business License Penalty Planning & Developmenl s 300 $ Total Revenue- licenses and Permits $ 651,650 $ 563,555 $ 88,095 15.63% Revenue- Intergovernmental 100-0000-334110 State Grant- Direct s s 100-0000-335101 FLPA Reimbursement $ 25,000 $ 25,000 s 100-1540-339014 Health Promotions/ Wellbeing Grant s 21,000 s 21,000 $ 100-2100-339006 IGR· Fannin & Gilmer s 72,283 $ 61,751 $ 10,[PHONE REDACTED]~334125 State Direct• AJC FLIC Project $ 49,266 $ 51,730 s (2,464) 100-2150-339006 IGR- Fannin County $ $ 15,000 $ (15,000) 100-2150-339007 IGR- Gilmer County $ s 15,000 $ (15,000) 100-2200-334110 State Direct Grant- Dislricl Attorney District A1tomey $ $ 105,420 s (105,420) 100-2600-334115 Grant- Juvenile Judges Salary Juvenile $ 121,482 $ 119,307 s 2,[PHONE REDACTED]-334127 HB 911 Juvenile s 12,[PHONE REDACTED]-339007 Salary- Juvenile Judge (Gilmer & Fannin) Juvenile s 84,284 $ 90,314 $ (6,030) 100-2600-339008 Salary- Juvenile Attorney (Gilmer & Fannin) Juvenile $ s 100,000 s (100,000) 100-2750-339012 Salary- Pickens Co Law Library Law Library s 2,500 s 2,500 s 100-2800-339000 Salary/Expense Public Defender Public Defender $ 634,014 $ 43B,113 $ 195,[PHONE REDACTED]-3311 t 0 SCAAP Grant• DOJ Federal Direct Sheriff $ 4,000 $ 4,000 $ 100-3300-331111 BVP Grant- DOJ Federal Direct Sheriff s 15,000 $ 15,000 $ 1111/2024 ---PAGE BREAK--- 100-3350-339013 Salary- School Resource Officers Sheliff $ 490,284 $ 436,085 $ 54,[PHONE REDACTED]-339001 Pickens Co Pre-Trial & Prob Sheriff $ 33,000 s 34,142 s (1,142) 100-3450-339006 IG- Fannin and Gilmer Sheriff $ 3,066 s 4,000 $ (934) 100-3455-339001 Salary- Appalachian Pre-Trial & Prob Sheliff $ $ s 100-3520-334111 Trauma Care Grant Fire $ 7,000 $ 7,000 $ 100-3920-334126 State Direct- Hazard Mitigation Grant EMA $ 100-4220-334113 State Grant- Direct Road Conlract Public Works $ $ s 100-4220-334115 GDOT- Emergency LMGI Jones Min PublicWo/ks $ s $ 100-4220-334117 GDOT- GTIB Gran\ Jones Min Public Wof1ulions 10,000 10,000 531130 Grovel 2,384 2,384 531210 Wnler 8,000 8,000 531220 5,000 5,000 531230 46,000 46,000 531270 Gns&Oil 6,820 6,820 ) 531600 SmallEquipment/l'ools<$5,000 3,000 3,000 542500 CapitolOutlay- OtherEquipment 49,000 9000 40,000 861,416 695,370 166,046 23.88% History FY 2024 Usage Summary 1,000,000 Cnpilnl 900,000 Services 6% 5% 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 FY 2023 Comparison Current FY 24-23 Dudgcl FY 2024 Requeslcd Dudgcl 11/3/2023 ---PAGE BREAK--- FY 2024 Budget Request 6124 - Swimming Pool ) FY 2024 FY 2023 Account Requested Current Comparison Number Descl'iption Budget Budget FY24-23 511200 512200 512700 523100 531100 531170 531230 Temporary Employees FICA Workers' Compensation lnsunmce Other than Employee Benefit Supplies & Materials Water Treatment Chemicals Electricity History 50,000 45,000 40,000 35,000 ) 30,000 25,000 20,000 15,000 10,000 • 5,000 • FY 2024 FY 2023 Comparison Requested Current FY 24-23 Budget Budget 20,000 1,600 691 222 11,000 4,000 8 000 45,513 20,000 1,530 658 202 7,000 4,000 8,000 41,390 70 33 20 4,000 4,123 9.96% Increase FY 2024 Usage Su1n1nary 11/3/2023 ---PAGE BREAK--- Account Number Description 347300 Event Admission Fees ( ) FY 2024 Budget Request 6124 - Swimming Pool FY 2024 FY2023 Requested Current Budget Budget 16,000 12,000 16,000 12,000 33.33% Increase 11/3/2023 ---PAGE BREAK--- ) Account Number 6125-[PHONE REDACTED]-[PHONE REDACTED]-[PHONE REDACTED]-[PHONE REDACTED]-[PHONE REDACTED]-[PHONE REDACTED]-[PHONE REDACTED]-531650 FY 2024 Budget Request 6125 - 6190 Basketball, Baseball, Soccer, Camp & Football Description Temporary Employees FICA Workers' Compensation Basketball Dues & Fees Contract Labor Supplies & Materials Team Uniforms Sports Equipment under $5,000 History FY 2024 Requested Budget FY2023 Current Co Budget FY 24-23 mparison 35,000 33,000 2,000 2,800 2,525 276 653 622 3,000 2,400 600 13,000 13,000 16,000 14,400 1,600 52,000 47,000 5,000 10,000 10,[PHONE REDACTED] 1221946 91476 7.73% Increase FY 2024 Usage Summary 140,000 120,000 100,000 80,000 ) 60,000 40,000 • 20,000 FY 2024 FY 2023 Comparison Requested Budget FY 24-23 Budget 11/3/2023 ---PAGE BREAK--- FY 2024 Budget Request 6125 - 6190 Basketball, Baseball, Soccer, Camp & Football FY2024 FY2023 Account Requested Cttl'l'ent Comparison Number Description Budget Budget FY 24-23 6125-347200 Activity Fees-Basketball Gym 4,500 3,000 1,500 6125-347500 Program Fees 27,000 27,000 6126-347200 Activity Fees 6126-347500 Program Fees 49,000 45,000 4,000 6128-347300 Event Admission Fees 11,000 4,000 7,000 6128-347500 Program Fees 18,000 18,000 6190-347500 Program Fees 109,500 97,000 12,500 13% Increase History FY 2024 Usage Summary 120,000 Purchased Services 100,000 • 80,000 60,000 ) 40,000 • 20,000 FY 2024 FY 2023 Comparison Requested Current Budget FY 24-23 Budget 11/3/2023 ---PAGE BREAK--- I ) Account Number 522200 531100 FY 2024 Budget Request 6500 - Library PY 2024 PY 2023 Requested Current Description Budget Budget Repairs & Maintenance 500 500 Supplies & Materials 500 500 I 000 I 000 History 1,200 1,000 FY2024 Usage Sum1nary 800 600 400 200 PY 2024 PY 2023 Comparison Requested Current Budget FY 24-23 Budget 11/3/2023 ---PAGE BREAK--- Account Number 571000 600,000 500,000 400,000 ) 300,000 200,000 100,000 FY 2024 Budget Request 6510 - Library Administration FY 2024 FY 2023 Requested Current Comparison Description Bmlget Budget FY 24-23 Intergovernmental Payments 497,650 432,998 64,[PHONE REDACTED] 432,998 641652 14.93% Increase History FY 2024 Usage Su1nmary - - FY 2024 FY 2023 Comparison Requested Current FY 24-23 Budget Budget 11/3/2023 ---PAGE BREAK--- FY 2024 Budget Request 6590 - Branch Library FY2024 FY2023 Account Requested Current Number Description Budget Budget 571000 Intergovernmental Payments 1,800 1,800 1,800 1,800 11/3/2023 ---PAGE BREAK--- FY 2024 Budget Request \ 7130 - County Extension Service ) FY2024 FY 2023 Account Requested Cmrent Comparison Number Description Bud8et Budget FY 24-23 511100 Salaries 37,061 17,861 19,201 512200 FICA 3,016 1,366 1,649 512402 UGA Retirement Contribution 2,479 2,479 512700 Workers' Compensation 76 76 521300 Technical Services 250 250 522140 Lawn Care 2,000 2,000 522200 Repairs & Maintenance 2,100 2,100 522310 Building Rental 7,200 7,200 522320 Equipment Rental 1,500 200 1,300 523100 Insurance Other thnn Employee Benefit 2,100 2,100 523200 Communications 523201 Cellular Service 1,200 1,200 523202 Land Line Service 1,500 1,500 523203 Postage 300 300 523400 Printing & Binding 1,500 500 1,000 523500 Travel 4,500 4,500 523600 Dues & Fees 800 800 523700 Education & Training 2,000 2,000 531100 Supplies & Materials 2,000 2,000 53 I l02 Uniform Expense 2,500 3,000 ) 531115 Tires 600 600 531210 Water 1,500 1,500 531220 Natural Gas 3,500 3,500 531230 Electricity 5,500 5,500 531270 Gas&Oil 600 7,000 (6,400) 531600 Small Equipment <$5,000 2,000 2,000 531620 Furniture & Fixtures <$5,000 1,000 1,000 571000 Intergovernmental Payments 19,200 (19,200} 881782 871632 11149 1.31% lncrense History FY 2024 Usage Su1nmary 100,000 Rr.rn1r.sfr.