2010 DeKalb County Budget Presentation

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Your 2010 DeKalb County Budget Delivering the Services You Expect and Deserve Making Wise Use of Your Tax Dollars

1

Budget Process: Important Dates Budget Process CEO Summary Revenues

Departments Submit Requests

August 28, 2009

CEO Submits Budget to BOC

December 15, 2009

CEO Neighborhood Budget Gatherings

January – February 2010

BOC Budget Committee Review

January – February 2010

BOC Public Hearings

February 9 & 23, 2010

BOC Adopts Budget

February 23, 2010

BOC sets Millage Rates

June 8, 2010

Expenditures Analysis HOST & Homestead

2

Challenging Economic Environment  Loss of Property Tax Digest by $1 Billion Budget Process CEO Summary Revenues Expenditures

Analysis HOST & Homestead

  

HB 233 (Moratorium on Reassessments through 2011) SB 55 (Consider Foreclosure Sales) HB 595 (Freeze on Homestead Increases)

 Loss of Sales Tax Receipts   

2007 2008 2009

$100.6 million $ 95.3 million $ 87.5 million

 Loss of Revenue from Dunwoody & HB 264 

Loss of $19+ Million

 Loss of State Homeowner Tax Relief Grant in ‟09 & „10 

Loss of $16.3 Million

 Loss of New Construction Activities 

Loss of $7.5 million/year

 27th Payday: $13 million

3

Tax Funds Budget 2001 - 2010 Millions Budget Process

650

631

CEO Summary Revenues

607

600

581

Expenditures

Analysis

636

550

583

537

HOST & Homestead

500

493

450

503

446 419

400 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 4

Revenues Tax Funds 2010 Budget Process CEO Summary Revenues Expenditures

Analysis HOST & Homestead

Sales Tax (HOST)

$88.3

Property Taxes (Residential & Commercial)

348.9

Excise Taxes

35.8

Licensing

20.3

Federal, State and Local Government

4.3

Fines

32.3

Other

39.9

Fund Balance

12.8

Total*

$582.7 *Before prior year encumbrances.

5

DeKalb County Population (thousands) 740000 Budget Process

730000

CEO Summary

720000

Revenues

710000

Expenditures

Analysis HOST & Homestead`

700000 690000 680000 670000 660000 650000 2001 2002 2003 2004 2005 2006 2007 2008 2009 6

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

Analysis HOST & Homestead

Balanced Budget Increase Revenue  Fees  Recorders Court

$2.6 million

 Fire & Rescue

$1.2 million

 Performing Arts / Golf

$0.5 million

 Millage Increase  1.25 Public Safety

$20.4 million

 0.61 General

$9.9 million

 Professional & Training

$375 thousand

 Uncollected Revenue

$3.9 million

11

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)

30

Summary 2. Priorities  A Balanced Budget  Cut Spending  Increase Revenue

 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

Arabia Mountain HS 6610 Brownsmill Rd Lithonia 1/25/2010

Cedar Grove HS 2360 River Rd Ellenwood 2/4/2010

34

Your 2010 DeKalb County Budget Delivering the Services You Expect and Deserve Making Wise Use of Your Tax Dollars

35

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