PRESENTED BY : JAMES PEHRSON, PEHRSON CPA DIRECTOR/COMPTROLLER
FY 2014 BUDGET SCHEDULE y JJournal Advertise in the Marietta Daily ~August 27, 2013 Public Hearing ~September 3, 2013 (2:00pm) Adoption ~September S t b 10, 10 2013
2
FY 2014 PERSONNEL RECOMMENDATIONS New Full-time Positions (2) Assistant District Attorney (Delete
Part-time Attorney)
Wellness
Coordinator Business Manager Program g Specialist p
Reclassifications Criminal (Delete
Internal (Pay
Investigator Judicial Admin. Specialist)
Audit Manager g
Grade Adjustment) 3
GENERAL FUND General G l Fund F d
FY13 Adopted
FY14 Proposed
% Change
$321,824,870 $321 824 870
$326,302,697 $326 302 697
1.39% 1 39%
The General Fund Primary
operating fund of the County Used to account for all financial resources of the government except for those required to be accounted for in another fund. Property taxes account for 55% of revenues
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TAX DIGEST HISTORY Tax Digest in Billions 35 34
33.76
33 32
31.43
31 30
29.71
29
29.00
28.81
28.81
28 27 26 2009
2010
2011
2012
2013
2014
5
MILLAGE RATE – A MULTIPLIER General Fund Digest * Fiscal Year
Total
Net
2008
33.82
27.60
2009
33.76
27.64
2010
31.43
2011
Net Digest
Multiplier
Change
Millage
Change in Net Levy Net Levy (100%)
From 2008
6.82
188,232,000
0.14%
6.82
188,504,800
272,800
26.02
-5.86%
6.82
177,456,400
(10,775,600)
29.71
25.03
-3.80%
6.82
170,704,600
(17,527,400)
2012
29.00
24.81
-0.88%
7.72
191,533,200
3,301,200
2013
28.81
24.72
-0.36%
7.52
185,894,400
( (2,337,600) )
2014
28.81
24.72
0.00%
7.32
180,950,400
(7,281,600) (34,348,200)
* - Billi Billions
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GENERAL FUND REVENUES General Fund Property Taxes Penalties & Interest Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeitures Miscellaneous Revenue Other Financing Sources Transfers Total General Fund
FIRE DISTRICT FUND FY13 Adopted Fire District Fund
$70,334,584
FY14 Proposed $70,463,235
% Change 0.18%
Property
Taxes fund 96.7% of this fund Personnel Cost account for 84 84.7% 7% of this fund fund’ss operating budget
12
HOTEL MOTEL TAX FUND FY13 Adopted Hotel Motel Tax Fund
$9,800,000 $9 800 000
FY14 Proposed $11,222,392 $11 222 392
% Change 14.51% 14 51%
8% Lodging Tax
62.5% 62 5% off Revenues R fund f d Galleria G ll i Bonds B d 37.5% pledged for funding Performing Arts Center Bonds Any y remaining g funds used for funding g travel & tourism type yp activities Performing Arts Center Bonds 4,800,000.00 4,600,000.00 4 400 000 00 4,400,000.00 4,200,000.00 4,000,000.00 3,800,000.00 3,600,000.00 3,400,000.00 3,200,000.00 3,000,000.00 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029
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LAW LIBRARY Law Library
FY13 Adopted
FY14 Proposed
$601,664
$594,313
% Change -1.22%
Primary funding source - $5 civil filing fees
14
PARKING DECK FUND FY13 Adopted Parking P ki Deck D k Fund F d
$772,520 $772 520
FY14 Proposed $868,037 $868 037
% Change 12.36% 12 36%
Two Parking Decks 191 L Lawrence Street S 115 Waddell Street
Funding g Source Employees Public Expenditures p Operations – $213k Debt Service on New Deck – $655k
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STREET LIGHT DISTRICT FUND Street Light District Fund
FY13 Adopted
FY14 Proposed
$4,328,696
$5,161,172
% Change 19.23%
P Primary f d funding source - $3.50/month $3 50/ h per street light l h
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GOLF COURSE FY13 Adopted Golf Course Fund
$1,799,000
FY14 Proposed $1,835,117
% Change 2.01%
General Fund Loan - Outstanding Balance Prior Year Balance $4,069,609 FY 13 reduction ($337,500) Current Year Balance $3,732,109
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SOLID WASTE FUND Solid Waste Fund
FY13 Adopted
FY14 Proposed
$3,065,249
$1,155,623
% Change -62.30%
Expense reduction: Debt Service on Composting Facility will be paid with FY 2013 fund balance
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TRANSIT FUND FY13 Adopted Transit Fund
FY14 Proposed
$18,039,005
$18,805,089
% Change 4.25%
Transit Fund Revenues for FY 14: + Passenger Fares/Breeze Card + FTA/GDOT Grants + Advertising + General Fund Subsidy
$ 6,350,322 $ 2,653,260 $ 207,920 $ 9,593,587
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WATER FUND Water Fund
FY13 Adopted
FY14 Proposed
$206,622,446
$213,207,749
% Change 3.19%
E Expense increase: i
Water Purchases: Increased $4.5 million (78% of Inc.)
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FY 2014 PROPOSED OPERATING BUDGET Operating Budgets: Governmental Fund Types General Fund
FY13 Adopted
FY14 Proposed
% Change
$321,824,870 $80,192,684
$326,302,697 $74,944,691
1.39% -6.54%
$633,723
$570,351
-10.00%
$9,131,658
$9,082,191
-0.54%
E911
$10 310 856 $10,310,856
$10 438 945 $10,438,945
1 24% 1.24%
Fire
$70,334,584
$70,463,235
0.18%
$9,800,000
$11,222,392
14.51%
Law Library
$601,664
$594,313
-1.22%
Parking Deck
$772,520
$868,037
12.36%
$4,328,696 $507,931,255
$5,161,172 $509,648,024
19.23% 0.34%
Golf Course
$1,799,000
$1,835,117
2.01%
Solid Waste
$3,065,249
$1,155,623
-62.30%
$18,039,005
$18,805,089
4.25%
$206,622,446 $206 622 446 $229,525,700
$213,207,749 $213 207 749 $235,003,578
3.19% 3 19% 2.39%
$737,456,955
$744,651,602
0.98%
Claims CSBG Debt Service
Hotel/Motel Tax
Street Light District Subtotal Business-type Business type Funds
Transit Water W t Subtotal Total Operating Funds
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CAPITAL BUDGETS FY13 Adopted
FY14 Proposed % Change
Capital Funds 800 MHz Radio System
$1,111,965
$1,111,965
0.00%
Capital Projects
$4,453,259
$2,155,994
-51.59%
Water RE&I
$47 061 240 $47,061,240
$50 072 908 $50,072,908
6 40% 6.40%
Water System Dev Fee
$25,641,732
$18,723,928
-26.98%
$ $78,268,196
$ $72,064,795
-7.93%
Total Capital Funds
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FY 2014 BUDGET SCHEDULE y JJournal Advertise in the Marietta Daily ~August 27, 2013 Public Hearing ~September 3, 2013 Adoption ~September S t b 10, 10 2013