Priorities in 2010 Budget Process CEO Summary Revenues
A Balanced Budget Cut Spending Increase Revenue
Expenditures
Analysis HOST & Homestead
Continue Our Advances in Public Safety Better Customer Service
Fiscal Accountability Minimize Tax Burden on Citizens 7
Priorities in 2010 Budget Process CEO Summary
Balanced Budget Means
Revenues Expenditures
Analysis
Appropriations = Anticipated Revenues
HOST & Homestead
As Required by State Law
8
Priorities in 2010 Budget Process CEO Summary Revenues Expenditures
Analysis HOST & Homestead
Balanced Budget Spending Cuts 2009 Spending Cuts 2010 Spending Cuts Public Safety Courts & Jail Information Systems Facilities Management General Administration Human Services Public Works Parks & Libraries Debt Service Hospital Capital Projects Budgetary Reserves
$17.9 million $4.6 million $1.9 million $4.3 million $2.5 million $3.2 million $2.7 million $3.9 million $2.8 million $0.8 million $0.1 million $3.1 million $4.2 million $52.0 Million
9
Tax Funds Expenditure Budget 2008 – 2010 By Major Category 700 Budget Process
Millions
636
600
606
583 Holding Accounts
CEO Summary Revenues Expenditures
Analysis HOST & Homestead
500
Retirement Services
400
Debt Services
Other Financing Other Costs Interfund
300
Capital Outlays Supplies
200
Purchased Services Personal Services
100 0 2008
2009
2010 10
Priorities in 2010 Budget Process CEO Summary Revenues Expenditures
Priorities in 2010 Budget Process CEO Summary Revenues Expenditures
Analysis HOST & Homestead
12
Priorities in 2010 Budget Process CEO Summary Revenues Expenditures
Analysis HOST & Homestead
Public Safety Institute Electronic Traffic Violation Ticketing
Improve Recorder‟s Court processes
13
Priorities in 2010 Budget Process CEO Summary Revenues
Better Customer Service 1% Merit Increment Additional Training to Downsized Workforce
Expenditures
Analysis HOST & Homestead
14
Priorities in 2010 Budget Process
Fiscal Accountability
CEO Summary
Revenues
Establish Office of Inspector General To Control Waste, Fraud, & Abuse
Expenditures
Analysis HOST & Homestead
15
Priorities for 2010 Budget Process CEO Summary Revenues Expenditures
Analysis
Minimize Tax Burden on Citizens
Utilize Homestead Exemption at 95% of HOST Receipts
Continue suspension of Sick Leave Incentives
Continue Monitoring of Overtime
Continue suspension of Vehicle Replacements, except Public Safety
Rebuild Your “Rainy Day” Fund
Adjustment of Assessment Values
HOST & Homestead
16
2010 Revenues Budget Process CEO Summary
Property Tax 59.9%
Revenues Expenditures
Analysis HOST & Homestead
Licenses/Excise 10% Other Govts. Fines 0.7% Sales Tax 15.2%
5.5% Fund Other Balance 6.8% 2%
17
2010 Budget Components Budget Process Public Safety
CEO Summary
Courts
24%
Revenues
Gen. Govt.
31%
Expenditures
Human Services
7%
Analysis
Public Works Parks & Libraries
3%
HOST & Homestead
4%
Debt Service Hospital Budgetary Reserves
3% 3%
5% 3%1% 2% 4%
10%
Capital Projects Facilities Management Information Systems Miscellaneous
18
Budget Changes from 2009 2010*
2009
$ Change
Percentage
Public Safety
$179
$183
(4.6)
-2.5%
Courts & Jail
142
144
(1.9)
-1.3%
Information Systems
19
23
(4.3)
-18.9%
Facilities Management
16
19
(2.5)
-13.5%
General Admin.
43
46
(3.2)
-6.9%
Human Services
13
16
(2.7)
-17.0%
Public Works
23
27
(3.9)
-14.4%
Parks & Libraries
30
33
(2.8)
-8.5%
Debt Service
56
55
0.8
1.4%
Hospital
23
24
(0.1)
-0.5%
Other
19
10
8.6
85.5%
Capital Projects
7
10
(3.1)
-31.9%
Budgetary Reserves
12
16
(4.2)
-25.8%
$583
$607
(24.0)
-4.0%
Budget Process CEO Summary Revenues
Expenditures Analysis HOST & Homestead
Total
In millions *Before Prior Years‟ Encumbrances 19
Operating Expenditure Trends (in millions) $200
Budget Process
$180
CEO Summary
$160
Revenues
$140
Expenditures
$120
Analysis
$100
HOST & Homestead
$80
2004 2005 2006 2007 2008 2009 2010
$60 $40 $20 $0
Public Safety
Courts & Jail
General
Human Services
*Does not include bond proceeds for capital projects.
Public Works*
Parks & Library* 20
Budget Summary Tax Funds Only
Budget Process CEO Summary
2008 Adopted Budget
$636.5
2009 Adopted Budget
$606.7
2010 Requests from Departments
$686.4
2010 Recommended Base Budget
$582.7
Revenues
Expenditures Analysis HOST & Homestead
In millions
21
DeKalb’s Contributions to Grady Operations Budget Process
Debt Service
Total
CEO Summary Revenues Expenditures
2006
15,911,093
6,074,416
21,985,509
2007
20,867,099
6,431,138
27,298,237
2008
10,867,099
6,993,964
17,861,063
2009
16,011,516
7,602,415
23,613,931
2010
15,885,089
7,602,415
23,487,504
Analysis HOST & Homestead
County advanced $5M in 2007. Debt Service is based upon ratio of indigent populations from DeKalb and Fulton. Average annual total is $22,187,527 for 2005-2008.
22
Enterprise Funds Budget Process CEO Summary Revenues
Enterprise Fund is a self-sustaining fund primarily supported from user charges
Expenditures
Analysis HOST & Homestead
Watershed Management has been impacted by conservation and rates Sanitation revenues and expenses were reduced due to economic factors Airport revenues remained level
23
Enterprise Funds Budget Summary Watershed Management Budget Process CEO Summary Revenues
2008 2009 2010 Positions
$170,921,896 $161,373,132 $196,021,109 914
Expenditures
Analysis HOST & Homestead
Sanitation 2008 2009 2010 Positions
$80,998,336 $71,303,910 $69,852,973 742
Airport 2008 2009 2010 Positions
$9,012,595 $11,942,690 $11,620,517 27
24
Local Government Comparison Cost of Water & Sewer, Sanitation and Taxes for a $200,000 Home
DeKalb
Budget Process CEO Summary
Fayette Clayton
Revenues
Rockdale
Expenditures
Douglas
Analysis
Henry
HOST & Homestead
Cobb* Gwinnett Atl/Fulton* Atl/DeKalb Fulton* $0
$500 Water & Sewer
$1,000
$1,500 Sanitation
$2,000
$2,500 Taxes
Average Water Usage 7,000 gallons per month. Excludes State & School Taxes. *Before 2010 Millage 25 Increases in other counties.
Tax Savings on $200,000 Home in 2010 With HOST
Without HOST
$598.11
$1,174.60
155.20
155.20
1,551.15
1,551.15
State
19.50
19.50
Total
$2,323.96
$2,900.45
Budget Process CEO Summary
County Operations
Revenues Expenditures Analysis
HOST & Homestead
Bonds Schools
HOST Savings Spending Equivalent
$576.49 $57,649.00
After Standard Exemption in Unincorporated DeKalb County
26
Where Your Tax Dollar Is Spent County Debt 6.7%
Budget Process CEO Summary Revenues Expenditures
County Operations 25.7%
Analysis
HOST & Homestead Total Schools 66.7%
State 0.8%
Homestead property taxes.
27
Comparison of Homestead Taxes Unincorporated Areas
Budget Process
Average Home Value in 2008 of $222,284 County Tax equals $591.52
CEO Summary Revenues Expenditures Analysis
HOST & Homestead
Average Home Value in 2010 of $213,200 County Tax equals $808.66 Adjust for State HTRC -112.88 Adjust for Dunwoody - 29.13 Net After Adjustments $666.65
Change from 2008 to 2010: $75.13 28
Homestead Operating Taxes DeKalb: “The Best Deal in Town” Home Value
DeKalb
Cobb
Fulton
Gwinnett
$200,000
$ 598.11
$656.60
$1,198.60
$840.00
Analysis
$300,000
939.88
1,031.80
1,936.20
1,320.00
HOST & Homestead
$400,000
1,281.66
1,407.00
2,673.80
1,800.00
$500,000
1,623.43
1,782.20
3,411.40
2,280.00
Budget Process CEO Summary Revenues Expenditures
After Standard Exemption and HOST Credit. 29
Summary 1. We Continue To Face Declining Revenue Due to State & National economic recession Due to incorporation of Dunwoody & HB 264 Due to State‟s canceling of HTRG credit Due to State legislation “freezing” residential and commercial values (2009 - 2011)
Continue Our Advances in Public Safety Better Customer Service Fiscal Accountability Minimize Tax Burden on Citizens 31
Your 2010 DeKalb County Budget Delivering the Services You Expect and Deserve Making Wise Use of Your Tax Dollars
3. Questions and Comments
32
Notes
33
Your 2010 DeKalb County Budget Neighborhood Budget Gatherings 7:00 - 8:30 p.m. Montgomery Elementary 3995 Ashford Dunwoody Rd Atlanta 1/26/2010 Torah Day School 1985 La Vista Rd Atlanta 2/16/2010
Tucker Recreation Ctr 4898 La Vista Rd Tucker 1/2/2010
Stephenson MS 922 Stephenson Rd Stone Mountain 2/9/2010
Berean Church 2201 Young Rd Stone Mountain 2/18/2010
East Lake YMCA 275 E. Lake Blvd Atlanta 1/21/2010 Chapel Hill MS 3535 Dogwood Farms Rd Decatur 1/19/2010
Druid Hills HS 1798 Haygood Drive Atlanta 1/14/2010 McNair Academy 2162 Second Ave Decatur 1/12/2010
St. Timothy‟s United Methodist Church 5365 Memorial Drive Stone Mountain 2/11/2010