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AGENDA
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Introduction
Finance Committee and Budget Preparation Team
Budget Process
Budget Assumptions and Highlights
General Fund Expenditures and Revenues
Other Funds
Fire Fund
Special Revenue Funds
Water and Sewer
Solid Waste and Recycling
Bonds
Capital
New Budget Items
Considerations
Tax Digest and Millage Rate
Next Steps
Questions
FINANCE COMMITTEE and
BUDGET PREPARATION TEAM
FINANCE COMMITTEE
R. J. (Pete) Amos, District 1 Commissioner, Commission Chairman
Brian R. Tam, District 2 Commissioner, Commission Secretary
Cindy Jones Mills, District 4 Commissioner, Commission Vice Chairman
Doug Derrer, County Manager
David Gruen, Finance Director/CFO

BUDGET PREPARATION TEAM
Tim Merritt, Deputy County Manager
Pat Carson, Personnel Services Director
Ryan Arnold, Interim Budget Manager
Kristy Manley, Budget/Grant Analyst
Amina Cephus, Financial Systems Administrator
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BUDGET PROCESS
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Assembled preparation and management team
Developed a comprehensive Budget Preparation Manual
Budget calendar
Changes for FY 2015
Updated forms
New Budget Items list
Budget workshop and kick-off meeting
Budget presentations for FY 2015 requests
Department directors
Judges, elected officials and constitutional officers
Finance staff and committee meetings
June 10, 2014 Presentation of 2015 Preliminary Budget
Budget requests
Considerations
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BUDGET ASSUMPTIONS
Budget requests as submitted and adjustments from the following:
Meetings with County Manager
Finance Committee Meetings with Elected Officials

BUDGET HIGHLIGHTS
Same Service Budget includes:
No new positions
Replacement (same service) capital items
New Budget Items includes:
Capital items
New positions
Reclassifications
New/Expanded Services
Budget Changes
Fleet Maintenance internal service charge allocations replaced by actual charges for
service under operating expenditures.
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OPERATING EXPENDITURES (EXPENSES)
Operating expenditures are defined as expenditures incurred in
conducting normal business operations.
The operating expenditures in the 2015 preliminary budget include,
but are not limited to, the following:
Travel Training Office Supplies
Legal Fees Cell Phones Gasoline
Dues Subscriptions Postage
Utilities Legal Ads Books and Periodicals

PRELIMINARY BUDGET TOTALS
The preliminary budget totals include:
Salaries and Benefits
Operating Expenditures
Capital
Internal Service Charges
GENERAL FUND
Expenditures
Same Service Budget
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Department/Office
2015
Operating
Expenditures Only
% Incr/Decr from
2014
Operating Expenditures
Only
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Superior Court 212,400 4.37% 555,600 2.02%
Court Administration 101,700 -65.48% 900,400 -16.49%
Clerk Of Courts 430,700 66.55% 2,535,700 7.25%
District Attorney 57,100 -9.22% 796,600 -1.88%
State Court 105,700 6.98% 782,200 1.44%
Solicitor 96,100 48.30% 1,628,600 3.57%
Magistrate Court 76,500 -44.32% 821,100 -6.68%
Pre-Trial Services 10,700 25.88% 224,000 0.90%
Indigent Defense 1,010,500 13.09% 1,329,300 10.53%
Probate Court 102,500 -12.39% 817,300 -1.86%
Juvenile Court 411,500 8.43% 1,252,000 -1.75%
Total Judicial System 2,615,400 3.82% 11,642,800 0.77%
GENERAL FUND
Expenditures
Same Service Budget
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Department/Office
2015
Operating
Expenditures Only
% Incr/Decr from
2014
Operating Expenditures
Only
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Board Of Commissioners 535,900 -7.67% 804,700 -6.78%
Administration 177,400 -7.89% 935,400 -2.01%
Office Services 390,000 0.00% 390,000 0.00%
Finance 129,550 -0.12% 1,096,650 -3.29%
Payroll 83,300 4.65% 247,400 -3.85%
Procurement 21,200 -9.79% 469,800 -0.57%
Information Systems & Technology 1,205,800 -21.59% 3,272,900 1.27%
Telecommunications 730,500 2.07% 827,000 1.92%
GIS Services 230,720 30.28% 1,210,320 -9.25%
Personnel Services 277,900 -0.04% 794,400 -3.38%
Communications 199,000 13.20% 482,200 5.42%
Public Facilities 4,282,200 34.31% 5,687,500 31.52%
Voter Registration 57,600 -68.42% 563,000 -48.08%
Tax Commissioner 869,200 37.97% 3,410,200 7.80%
Tax Assessor 276,300 9.25% 2,279,199 6.42%
Board Of Equalization 20,100 -34.74% 50,200 -17.97%
Surplus Sales 17,300 2371.43% 19,000 1483.33%
Rural Development Council 206,700 1.62% 206,700 1.62%
Total General Government 9,710,670 10.74% 22,746,569 4.78%
GENERAL FUND
Expenditures
Same Service Budget
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Department/Office
2015
Operating
Expenditures Only
% Incr/Decr from
2014
Operating
Expenditures Only
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Sheriffs Office 5,674,000 -13.91% 39,124,040 12.97%
E911 26,900 3.86% 26,900 -0.37%
Ambulance 1,230,800 3.00% 1,230,800 3.00%
Coroner 42,900 10.28% 153,700 0.20%
Total Public Safety 6,974,600 -11.16% 40,535,440 12.57%

Public Health 156,400 3.23% 161,400 .19%
Senior Center 132,900 10.75% 1,480,300 -8.98%
Community Service 5,800 20.83% 16,000 0.63%
Public Transportation Transfer match to
Grant Fund
- - 274,600 -11.96%
Mental Health 53,300 0.00% 56,100 0.00%
Public Welfare (DFACS) 200,000 -2.44% 203,600 -2.30%
Animal Shelter 254,500 46.18% 745,400 8.55%
Total Health and Welfare 802,900 13.29% 2,937,400 -4.21%
GENERAL FUND
Expenditures
Same Service Budget
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Department/Office
2015
Operating
Expenditures Only
% Incr/Decr from
2014
Operating Expenditures
Only
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Park & Recreation 2,672,610 1.36% 7,901,210 -0.61%
Library 4,863,025 1.92% 4,897,025 0.65%
Extension Service 6,100 10.91% 191,600 0.31%
Non-Profit Funding 295,000 0.00% 295,000 0.00%
Total Culture and Recreation 7,836,735 1.66% 13,284,835 -0.12%

Planning & Community Development 415,910 16.40% 3,480,463 -3.59%
Natural Resources Consv. Srvs. 5,700 -1.72% 98,600 4.23%
Code Enforcement 93,000 79.19% 745,800 -3.16%
Chamber Of Commerce 85,000 13.33% 85,000 13.33%
Economic Development 40,000 0.00% 40,000 0.00%
Total Housing and Development 639,610 20.68% 4,449,863 -3.04%
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Department/Office
2015
Operating
Expenditures Only
% Incr/Decr from
2014
Operating Expenditures
Only
2015
Preliminary
Budget Total
% Incr/Decr from
2014
Budget Total
TRANSFERS TO OTHER FUNDS
Vehicle Fund 0 - 2,340,300
Local Insurance Premium Tax 0 - 701,490 -37.98%
Victim's Assistance 0 - 315,600 28.55%
Total Transfers to Other Funds 0 - 3,357,390
OTHER FINANCING SOURCES (USES)
Georgia Lease Pool 0 - 696,700 0.00%
Non-departmental/Admin. 380,000 375.00% 380,000 375.00%
Total Other Financing Sources (Uses) 380,000 0.00% 1,076,700 -2.64%
Contingency 1,200,000 66.85%
Reserve for Encumbrances - 930,000 0.00%
Total Other Financing Uses & Transfers 380,000 97.70% 6,564,090 14.51%
TOTAL GENERAL FUND EXPENDITURES 30,159,915 4.41% 102,160,997 6.46%
GENERAL FUND
Expenditures
Service Budget
GENERAL FUND
Expenditures
Same Service Budget
Judicial
11.40%
General
Government
22.27%
Sheriff's Office
38.30%
Other Public
Safety
1.38%
Health and Welfare
2.88%
Culture and
Recreation
13.00%
Housing and
Development
4.36%
Other Financing
Uses &Transfers
6.41%
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GENERAL FUND
Expenditures
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2014
$ 95.96 million
2015
Same Service
$ 102.16 million
GENERAL FUND
Revenue
Projected
2015
Preliminary Budget

% Incr/Decr from
2014 Budget
Taxes* $ 76,662,773 5.99%
Real and Personal Property Taxes 42,157,468
Sales Taxes (LOST) 26,188,000
Other Taxes 8,317,305
Licenses and Permits 6,040,100 7.51%
Fines and Forfeitures 2,882,200 -4.74%
Grants and Intergovernmental Revenues 332,600 -5.05%
Charges for Services 12,274,300 2.05%
Other Revenue 782,800 -1.95%
Other Financing Sources 1,865,000 3.04%
TOTAL GENERAL FUND REVENUES $ 100,839,773 5.08%
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*Current Millage Rate with estimated 2014 Tax Digest
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Real &Personal
Property Taxes
41.81%
Sales Taxes
(LOST)
25.97%
Other Taxes
8.25%
Licenses &
Permits
5.99%
Fines &Forfeitures
(Courts,
Restitution, Sheriff
and Other)
2.86%
Grants &
Intergovernmental
Revenue
0.33%
Charges for
Services
12.17%
Other Revenue
0.77%
Other Financing
Sources
1.85%
GENERAL FUND
Revenue
Projected
GENERAL FUND
Revenue
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2014
$ 95.96 million
2015
Projected
$ 100.84 million

GENERAL FUND
BUDGET SUMMARY
General Fund Expenditures
(Same Service)
$ 102,160,997
General Fund Revenues
(Projected)
100,839,773
FUNDING SHORTFALL $ (1,321,224)
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2015 Preliminary Budget
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FIRE FUND
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Taxes * 17,687,149 6.19%
Grants and Intergovernmental 600 0.00%
Charges for Services (includes commissions due to general fund) (324,900) 1.35%
Other Revenues 65,600 23.77%
Total Revenues 17,428,449 0.29%
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Department/Office
2015
Operating
Expenditures Only
% Incr/Decr from
2014
Operating
Expenditures Only
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Fire - Administration 1,764,025 34.91% 6,390,225 -2.70%
Fire - Fighting 0 - 9,967,100 1.35%
Fire - Fleet Maint 635,500 9.47% 837,700 4.80%
Fire - Emerg Mgmt Svc 107,600 6.96% 178,300 0.62%
Addition to Fire Fund Reserves - 55,124 100.00%
Total Expenditures 2,507,125 26.07% 17,428,449 0.29%
REVENUES
Projected
EXPENDITURES
Same Service
*Current Millage Rate with estimated 2014 Tax Digest
FIRE FUND
BUDGET SUMMARY
Fire Fund Expenditures
(Same Service)
$ 17,373,325

Addition to Fund Balance 55,124
Fire Fund Revenues (Projected) $ 17,428,449
BALANCE $ 0
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LOCAL INSURANCE PREM TAX FUND
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Insurance Premium Tax 8,200,000 9.33%
Other Revenues 10,300 5.10%
Transfer from General Fund 701,490 -37.98%
Total Revenues 8,911,790 3.14%
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Department/Office
2015
Operating
Expenditures Only
% Incr/Decr from
2014
Operating
Expenditures Only
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Roads & Bridges 2,067,100 21.35% 5,319,890 10.78%
General Engineering 382,300 -12.90% 1,911,100 -3.14%
Traffic Engineering 295,400 -1.53% 486,600 -1.58%
Stormwater 443,300 11.27% 1,194,200 -12.90%
Total Expenditures 3,188,100 12.23% 8,911,790 3.14%
REVENUES
Projected
EXPENDITURES
Same Service
GRANT FUND
BUDGET SUMMARY

Grant Fund Expenditures
Juvenile Court - CJCC 58,000
Juvenile Court - GOCF 85,100
Public Trans - DIAL A RIDE 587,600
Sheriff's Office - HEAT 185,400
Sheriff's Office - SCAAP 23,000
Sheriff's Office - VOCA 50,900
Roads & Bridges GLM16 1,561,600
Senior Center - SENIOR CENTER 644,700
Victim's Witness - VOCA 88,900
EMA - PPA 105,400
DUI Court CJCC 21,000
Drug Court - CJCC 120,700
Mental Health Court 77,800
State Court Drug Court 77,800
Total Grant Fund Expenditures $ 3,657,900
Grant Fund Revenues
Grant Revenues 2,831,700
Transfers from Other Funds (County Match) 826,200
Grant Fund Revenues (Projected) $ 3,657,900
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SPECIAL REVENUE FUNDS
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Total Revenues 5,811,100 4.00%
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Department/Office
2015
Operating
Expenditure Only
% Incr/Decr from
2014
Operating
Expenditures Only
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Victim's Assistance 26,900 11.62% 427,100 16.22%
Drug Abuse Treatment & Education 541,500 202.00% 588,100 228.00%
E911 767,400 -22.28% 3,966,900 -4.03%
Sheriff - Drug Seizure 292,100 0.00% 292,100 0.00%
DA Seizure 6,000 100.00% 6,000 100%
Law Library 163,400 0.00% 187,900 -0.11%
D.U.I. Court 0 -100% 0 -100%
Juv. Ct. Supervision 78,000 0.00% 78,000 0.00%
Hotel/Motel Tax 265,000 0.00% 265,000 0.00%
Total Expenditures 2,140,300 3.00% 5,811,100 4.00%
REVENUES
Projected
EXPENDITURES
Same Service
WATER AND SEWER
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Total Revenues 54,817,500 10.72%
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Department/Office
2015
Operating
Expenditures Only
% Incr/Decr from
2014
Operating
Expenditures Only
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Commercial Services 482,700 19.57% 1,277,300 8.75%
Engineering 1,659,800 17.38% 3,012,200 3.01%
Maintenance 595,600 22.00% 3,914,585 0.07%
Water 1,031,000 1.98% 1,031,000 1.98%
Sewer 2,711,400 12.31% 2,711,400 12.31%
Meter Reading 56,700 14.55% 423,900 -17.98%
Water Treatment 4,605,600 4.25% 4,605,600 3.87%
Waste Water Treatment 4,179,800 3.70% 4,359,400 0.07%
General Operations 11,063,000 11.78% 12,820,300 8.92%
Subtotal 26,385,600 -6.53% 34,155,685 5.30%
Depreciation (noncash item) 13,200,000 10.00% 13,200,000 10.00%
Addition to Net Position 0 - 3,239,315 362.79%
Payments Other Debt 0 - 192,500 100%
Bond Principal 4,030,000 3.33% 4,030,000 3.33%
Total Expenditures 43,808,100 8.9% 54,817,500 10.72%
REVENUES
Projected
EXPENDITURES
Same Service
SOLID WASTE AND RECYCLING
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Total Revenues 1,948,600 13.03%
Department/Office
2015
Operating
Expenditures Only
% Incr/Decr from
2014
Operating
Expenditures Only
2015
Preliminary Budget
Total
% Incr/Decr from
2014
Budget Total
Solid Waste 261,900 2.11% 1,325,100 -23.13%
Transfer to General Fund 0 - 500,000 0.00%
Addition to Net Position 0 - 123,500 -24.55%
Total Expenditures 261,900 2.11% 1,948,600 13.03%
REVENUES
Projected
EXPENDITURES
Same Service
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2015
Preliminary Budget Total
Taxes** $ 7,734,334
Charges for services (215,100)
Other Revenues 34,655
Use of Bond Fund Balance 2,000,869
Total Revenues $ 10,235,454
BONDS*

2015
Preliminary Budget Total
Total Expenditure Budget $ 10,235,454
REVENUES
Projected
EXPENDITURES
Requested
*Debt Service for 2008, 2012 & 2013 Bonds
**Current Millage Rate with estimated 2014 Tax Digest
2015 Preliminary Budget
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CAPITAL
GENERAL FUND
(Same Service)
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DEPARTMENT
OPTION/
PURPOSE
TYPE TOTAL CAPITAL ITEMS
Juvenile Court
Replace (2) Desktops, (2) VIQ
Continuum Software
Computer Equipment and Software

35,751
IS&T
Replace Microsoft Exchange
Server
Computer Equipment and Software

133,200
GIS
rdc PROGRAM FOR Lidar
information
Computer Equipment

70,000
GIS (2) Lieca GPS Equipment Computer Equipment

34,000
GIS Replace (2) Desktop, (2) Laptop Computer Equipment

7,734
Public Facilities Building Renovation Buildings

300,000
Tax Assessor
Replace Unit #8020 with 2015
Ford F150'
Vehicles

17,000
Sheriff Admin. Replace (142) Desktops Computer Software

148,390
Sheriff Admin. Replace (56) Vehicles Vehicles

2,340,328
CAPITAL
GENERAL FUND
(Same Service)
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DEPARTMENT
OPTION/
PURPOSE
TYPE TOTAL CAPITAL ITEMS
Parks & Rec.
Maintenance
Replace (2) Units #710,713, 2015
Ford F150s
Vehicles

$34,000
Parks & Rec.
Maintenance
Replace (Unit #725 with a 2015
New Holland TC 45
Machinery and Equipment

20,000
Parks & Rec.
Maintenance
Replace (3) Units #743, 744, 789
with a 2015 Zero-Turn Mower 72"
Machinery and Equipment

27,000
Parks & Rec.
Maintenance
Replace (2) Units #793, #7108
with a 2015 John Deere Utility
Vehicle
Machinery and Equipment

14,000
Parks & Rec.
Maintenance
Replace (2) Unit #7168 and #799
with a 2015 John Deere Field Drag
Machinery and Equipment

28,000
Parks & Rec. Outdoor
Division
Replace (5) Desktop, Platter
Printer
Computer Software

4,050
Parks & Rec. Lake
Division
Replace (1) Unit #754 with a 2015
John Deere Gator
Vehicles

6,836
Total General Fund Capital Items $3,220,289
CAPITAL
SPECIAL REVENUE FUNDS
(Same Service)
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DEPARTMENT
OPTION/
PURPOSE
TYPE TOTAL CAPITAL ITEMS
Engineering - Roads &
Bridges
Replace (1) Unit #2657 with a
2015 Ford F-150 Crew Cab
Vehicles 28,000
Engineering - Roads &
Bridges
Replace (1) Unit #2664 with a
2015 Ford F-250 Crew Cab
Vehicles 32,000
Engineering - Roads &
Bridges
Replace (1) Bushog Unit #26763
with an Alamo RX72 Heavy Duty
Vehicles 5,495
Engineering - Roads &
Bridges
Replace (1) Bushhog Unit #26512
with an Alamo RX72 Heavy Duty
Vehicles 5,495
Engineering - Roads &
Bridges
Replace (1) Mowing Tractor Unit
#26205 with a New Holland
TS6.125 4WD with 22' Alamo
Machete
Vehicles 120,000
Engineering - Roads &
Bridges
Replace (1) Tractor Unit #26203
with a Kubota L5240HST-3
Compact Tractor 44PTO HP
Vehicles 30,000
Engineering - Gen.
Engineering
Replace (1) unit #2511 with a Ford
F-150 4x4
Vehicles 24,800
Subtotal Engineering 245,790
CAPITAL
SPECIAL REVENUE FUNDS
(Same Service)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE TOTAL CAPITAL ITEMS
Fire Replace Fit Test Machine Machinery and Equipment 8,500
Fire
Replace (1) Unit #9044 with a
2015 Ford Expedition
Vehicles 35,000
Fire
Replace (1) Unit #9045 with a
2015 Ford Expedition
Vehicles 35,000
Fire Desktop, (4) Laptop, (4) Printer Computer Equipment 6,837
Subtotal Fire 85,337

Total Special Revenue Fund Capital
Items
331,127
CAPITAL
ENTERPRISE FUNDS
(Same Service)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE TOTAL CAPITAL ITEMS
Commercial Services Cogsdale/W&S Software Computer Software 15,000
Water Maintenance Sewer Camera System Machinery and Equipment 89,098
Water Maintenance
Replace (4) Units #24115,
24117, 24119, 24112
Vehicles 176,751
Water Maintenance
Replace (3) Units #24107,
24110, 2416
Vehicles 63,884
Water Maintenance Replace (1) Unit # 24102 Vehicles 24,350
Water - General Operations
New Connections for Water
and Sewer System, Meter
Replacement Program
Site Improvement 1,000,000
Subtotal Water & Sewer 1,459,942
Solid Waste & Recycling
Replace motor oil collection
containers
Machinery and Equipment 9,000
Solid Waste & Recycling Replace Desktop Computer Equipment 1,050

Subtotal Solid Waste &
Recycling
10,050

Total Enterprise Fund Capital
Items
1,379,133
2015 Preliminary Budget
2
0
1
5

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NEW BUDGET ITEMS
GENERAL FUND
(Requested)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
GENERAL FUND
Superior Court
(3) Increase Superior Court
Judge Supplement
Salaries and Benefits 40,369

-
40,369
Court Administration
(1) Court Technology Program
Coordinator
Salaries and Benefits and
Operating Expenses
93,756

-
93,756
State Court Judge (2) State Court Judges Salaries and Benefits 28,124

-
28,124
Solicitor-General (1) Solicitor-General Salaries and Benefits 10,355

-
10,355
Juvenile Court (1) Juvenile Court Judge Salaries and Benefits 13,322

-
13,322
Juvenile Court
(1) Juvenile Court Counselor, (1)
Cell Phone
Salaries and Benefits and
Operating Expenses
55,991

-
55,991
Juvenile Court
FivePoint Solutions Software
(prorated between 6 courts)
Operating Expenses 1,500

-
1,500
NEW BUDGET ITEMS
GENERAL FUND
(Requested)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
GENERAL FUND
Magistrate Court (2) PT Magistrate Judge
Salaries and Benefits and
Operating Expenses
76,742

-
76,742
Indigent Defense
Reclass (1) Administrative
Specialist Senior to
Administrative Assistant
Salaries and Benefits 5,519

-
5,519
Indigent Defense
Reclass (1) Indigent Defense
Assistant PT to Indigent Defense
Assistant FT
Salaries and Benefits 19,658

-
19,658
Probate Court
(1) Deputy Clerk, (1) Desk Phone,
Data drop, (1) Desktop
Salaries and Benefits 23,052

-
23,052
Probate Court
Probate Courtroom Facility
Modifications
Capital 150,000

-
150,000
Probate Court
(7) Desktop, (4) Barcode Printer,
(9) Laser Printer, (7) Desk Phone,
Receptionist Phone, (2) Scanner
Operating Expenses 15,175

-
15,175
Probate Court (3) Copier Lease Operating Expenses 2,300

-
2,300
NEW BUDGET ITEMS
GENERAL FUND
(Requested)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
GENERAL FUND
Voter Registration
(2) Board of Registrations and
Elections Board Members
Salaries and Benefits 1,722

-
1,722
Voter Registration
Increase pay for (2) Board of
Registrations and Elections
Board Members
Salaries and Benefits 3,014

-
3,014
IS&T (1) Systems Administrator Salaries and Benefits 68,210

-
68,210
IS&T Additional Network Storage Capital 60,212

-
60,212
IS&T Electronic Agendas Capital 30,000

-
30,000
IS&T
DR/Back Site Expansion -
Required
(4 - VMWARE License, 4 -
VMSRM License, Enterasys
Core Switch, 4 - Qlogic Cards,
4 - Dell R815 Servers,
VMWARE vSphere
Implementation, VMWARE
SRM Update, Veeam
Implementation)
Capital 300,000

-
300,000
GIS
Reclass (1) GIS analyst to GIS
Specialist (Public Safety)
Salaries and Benefits 5,518

-
5,518
NEW BUDGET ITEMS
GENERAL FUND
(Requested)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
GENERAL FUND
Tax Assessor
Software Maintenance
Agreement, Software
Maintenance, (16) Tablet
Operating Expenses and
Capital
136,000

-
136,000
Tax Assessor
(1) Personal Property Auditor
II, Desktop, Data Drop, Desk
Phone
Salaries and Benefits and
Operating Expenses
52,637

-
52,637
Tax Assessor
(1) Property Appraiser II, New
Ford F150, Desktop, Data
Drop, Desk Phone, Tablet
Salaries and Benefits,
Operating Expenses, and
Capital
72,137

-
72,137
Tax Assessor
(1) Administrative Specialist,
Desktop, Data Drop, Desk
Phone
Salaries and Benefits, and
Operating Expenses
46,118

-
46,118
Communications Multi-function Copy unit Operating Expenses 3,600

-
3,600
Communications 24/7 Streaming TV Forsyth Operating Expenses 2,500

-
2,500
NEW BUDGET ITEMS
GENERAL FUND
(Requested)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
GENERAL FUND
Public Facilities
Compliant with ADA
Requirements
Capital 10,000

-
10,000
Public Facilities (1) Tradesworker Salaries and Benefits 46,132

-
46,132
Public Facilities (1) Tradesworker Salaries and Benefits 46,132

-
46,132
Plan. & Dev. Admin.
(1) Administrative Specialist,
Furniture and Fixtures,
Desktop, Printer, Scanner, Desk
Phone, Data Drop
Salaries and Benefits and
Operating Expenses
46,818

-
46,818
Plan. & Dev. Admin. Replace Govern Software Capital 400,000

-
400,000
Plan. & Dev. Inspections
(1) Administrative Specialist,
Desktop, Telephone
Salaries and Benefits,
Operating Expenses, and
Capital
49,088

-
49,088
Plan. & Dev. Inspections
(2) Building Inspector,
Furniture and Fixtures, (2) Ford
F150, (2) Data Drop, (2)
Laptop, (2) Desk Phone,
Cellphone, Air Card
Salaries and Benefits,
Operating Expenses, and
Capital
163,462

-
163,462
Plan. & Dev. Business
Licenses
Reclass (1) Administrative
Technician to Administrative
Specialist
Salaries and Benefits 1,380

-
1,380
NEW BUDGET ITEMS
GENERAL FUND
(Requested)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
GENERAL FUND
Senior Services
(2) Reclass Senior
Services Specialist PT to
FT, (1) Senior Services
Specialist, (2) Senior
Services Team Leader, (2)
Van Driver, (6) Cubicles,
(6) Desk Chairs, Gasoline
Salaries and Benefits and
Operating Expenses
302,475

-
302,475
Parks & Rec. Administration
Reclass (1) Administrative
Supervisor to
Recreation/Athletic/Outd
oor/ Administrative
Manager
Salaries and Benefits and
Operating Expenses
17,419

-
17,419
Parks & Rec. Maintenance (1) Crew Leader Salaries and Benefits 48,892

-
48,892
Parks & Rec. Maintenance
Maintenance Shop,
Storage Bin
Capital 220,000

-
220,000
Parks & Rec. Outdoor Division
(1) 2015 John Deere
Gator
Capital 6,800

-
6,800
Parks & Rec. Lake Division
Reclass (1) Parks
Maintenance Worker to
Crew Leader
Salaries and Benefits 6,899

-
6,899
Library
Restoration of Service
Hours
Operating Expenses 85,900

-
85,900
Library (1) IT Trainer Operating Expenses 50,900

-
50,900

Total General Fund New
Budget Items
2,819,828

-
2,819,828
NEW BUDGET ITEMS
SPECIAL REVENUE FUNDS
(Requested)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
GENERAL FUND
Engineering - Roads & Bridges
(3) Equipment Operator
III
Salaries and Benefits, and
Operating Expenses
139,595 - 139,595
Engineering - Roads & Bridges
(1) Case HP40 Cold
Planer, (1) Case 84" Pick-
up Broom, (1) US Jetting
USJ 4025-600 Gallon
Platform Series, (1)
Wacker Neuson RT82
Trench Roller
Capital 115,477 - 115,477
Engineering - Roads & Bridges
Reclass (1) Right of Way
Coordinator to Right of
Way Supervisor
Salaries and Benefits 6,900 - 6,900
Engineering - Storm Water
Stream Restoration - GA
DNR Section 319h Grant
Capital 470,000 (282,000) 188,000
Juvenile Court Juvenile Drug Court Grant Grant 50,225 (50,225) -
Juvenile Court SMART Program Grant Operating Expenses 125,000 (125,000) -
Victim/Witness Assistance
(2) Phone, (2) Data Drop,
Television, Comcast Cable
Subscription
Operating Expenses 1,090 - 1,090
NEW BUDGET ITEMS
SPECIAL REVENUE FUNDS
(Requested)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
GENERAL FUND
D.A.T.E. Fund
(1) Accountability Courts
Assistant
Salaries and Benefits, and
Operating Expenses

66,574
- 66,574
District Attorney
(1) Assistant District
Attorney
Salaries and Benefits, and
Operating Expenses

74,340
- 74,340
Fire Dept. Admin.
Reclass (1) Administrative
Specialist to Administrative
Specialist Senior
Salaries and Benefits

2,759
- 2,759
Fire Dept. Admin.
Reclass (1) Administrative
Specialist Senior to
Administrative Assistant
Salaries and Benefits

5,519
- 5,519
Fire Dept. Admin.
(1) Plans Reviewer, (1)
Desktop, (1) Data Drop, (1)
Desk Phone
Salaries and Benefits, and
Operating Expenses

57,656
- 57,656
Fire Dept. Admin.
(1) Fire Instructor, (1) 2015
Ford SUV, (1) Desktop, (1)
Data Drop, (1) Desk Phone
Salaries and Benefits,
Operating Expenses, and
Capital

102,315
- 102,315
Fire Dept. Admin.
(1) Fire Inspector, (1) 2015
Ford Truck Crew Cab, (1)
Desktop, (1) Data Drop, (1)
Desk Phone
Salaries and Benefits,
Operating Expenses, and
Capital

91,276
- 91,276
Fire Dept. Admin. (1) Amkus Pump Capital

5,800
- 5,800
Fire Dept. Admin. (4) Generator Capital

240,000
- 240,000
Fire Dept. Admin. (9) Lucas CPR Machine Capital

135,000
- 135,000
NEW BUDGET ITEMS
SPECIAL REVENUE FUNDS (Requested)

2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
GENERAL FUND
Fire Dept. Admin.
Rescue Jack Space Saver 4
System
Capital 5,900 - 5,900
Fire Dept. Admin. Gas Amkus Mini Pump Capital 10,000 - 10,000
Fire Dept. Admin. (9) Thermal Camera Capital 76,500 - 76,500
Fire Dept. Admin.
Forcible Entry Simulator
(Door)
Capital 12,000 - 12,000
Fire Dept. Admin.
(1) 2015 Pierce Arrow XT
Pumper, Station 6
Capital 650,000 - 650,000
Fire Dept. Fire Fighting
(12) Firefighter/EMT, Station
6
Salaries and Benefits, and
Operating Expenses
685,931 - 685,931
Fire Dept. Fire Fighting
(3) Fire Lieutenants , Station
6
Salaries and Benefits 179,794 - 179,794
Fire Dept. Admin.
(1) Desktop, (1) Data Drop,
(1) Phone
Operating Expenses 1,365 - 1,365
Fire Dept. Admin.
(11) Laptop, (11) Vehicle
Docking Stations, (11) Power
Adapter
Operating Expenses 31,834 - 31,834
Fire Dept. Admin. (1) 2015 Ford SUV Capital 35,000 - 35,000
Fire Dept. Fire Fighting
(51) Reclass Firefighter
EMT/Paramedic to Fire
Apparatus Operator
Salaries and Benefits 211,096 - 211,096
Subtotal Fire 2,539,745

Total Special Revenue New
Budget Items
3,449,351 (457,225) 2,992,126
NEW BUDGET ITEMS
INTERNAL SERVICE FUNDS
(Requested)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
INTERNAL
SERVICE FUND
Risk Management
(1) Training and Safety
Coordinator, Laptop, Cell
Phone, Desk Phone, Data
Drop
Salaries and Benefits, and
Operating Expenses
57,231 - 57,231
Fleet Maintenance (1) Administrative Supervisor
Salaries and Benefits, and
Operating Expenses
56,291 - 56,291

Total Internal Service Fund
New Budget Items
113,522 - 113,522
NEW BUDGET ITEMS
ENTERPRISE FUNDS (Requested)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
ENTERPRISE
FUND
W & S - Customer Service
(1) Accountant II, Office
Supplies, Desktop, Desk Phone,
Data Drop
Salaries and Benefits, and
Operating Expenses
58,238 - 58,238
W & S - Customer Service Computer Software Capital 75,000 - 75,000
W & S - Customer Service
AS7200 High Volume Scanner
with Integrated Mail Extraction
and MICR Reader and MavBridge
Software
Capital 195,000 - 195,000
W & S - Engineering
(1) Construction Inspector,
Travel/Training, Small Tools, 2015
Ford F-150, Desktop, Laptop,
Desk Phone, Cell Phone, Verizon
Salaries and Benefits,
Operating Expenses, and
Capital
81,437 - 81,437
W & S - Engineering
(1) Project Manager, 2015 Ford
F-150, Desktop, Desk Phone, Cell
Phone, Verizon
Salaries and Benefits,
Operating Expenses, and
Capital
92,201 - 92,201
W & S - Engineering
(1) Utility Locator, Small Tools,
2015 Ford F-150, Laptop, Desk
Phone, Cell Phone, Verizon
Salaries and Benefits,
Operating Expenses, and
Capital
80,285 - 80,285
W & S - Engineering
(1) Water System Engineer,
Travel/Training, Desktop, Desk
Phone, Cell Phone, Verizon
Salaries and Benefits, and
Operating Expenses
83,891 - 83,891
NEW BUDGET ITEMS
ENTERPRISE FUNDS (Requested)
2
0
1
5

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DEPARTMENT
OPTION/
PURPOSE
TYPE
TOTAL NEW
BUDGET ITEMS
SAVINGS/
DECREASE
NET EFFECT TO
ENTERPRISE
FUND
W & S - Maintenance
(2) Water Service Workers,
Training, (2) 2015 Ford F-150
4x4, (2) Laptop
Salaries and Benefits,
Operating Expenses, and
Capital
126,388 - 126,388
W & S - Maintenance
(2) Water Equipment
Operator, (1) Sewer Crew
Supervisor, Training, (1) 2015
Ford F-450 4DR, (1) Laptop,
Cogsdale License
Salaries and Benefits,
Operating Expenses, and
Capital
204,233 - 204,233
W & S - Maintenance (1) 2015 Vacuum Truck Capital 381,039 - 381,039
W & S - Meter Services (2) Handheld GPS Units Operating Expenses 34,450 - 34,450
W & S - Waste Water
Treatment
Pre-Treatment Coordinator,
Furniture, 2015 Ford F-150,
Desktop, Desk Phone, Cell
Phone
Salaries and Benefits,
Operating Expenses, and
Capital
73,456 - 73,456
W & S - General Operations Office Space Rental Operating Expenses 12,000 - 12,000

Total Enterprise Fund New
Budget Items


1,497,618

-

1,497,618
2015 Preliminary Budget
2
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1
5

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NET TAX DIGEST
Total taxable value of real & personal property of the county
Current Year and Five Year History of Levy
0.00
2.00
4.00
6.00
8.00
10.00
2009 2010 2011 2012 2013
8.947
8.626
8.218
8.036
8.283
2
0
1
5

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Billions
2
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5

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48
MILLAGE RATE
History for Forsyth County (Maintenance & Operations)
Year M&O
1990 3.300
1995 3.100
2000 2.000
2001 2.980
2002 2.980
2003 4.300
2004 4.184
2005 4.000
2006 3.834
2007 3.834
2008 3.834
2009 3.834
2010 4.734
2011 4.812*
2012 4.812
2013 4.812
0
0.5
1
1.5
2
2.5
3
3.5
4
4.5
5
*In 2011, the bond millage rate was lowered which offset M&O increase
MILLAGE RATE
For
2014
Budget
For
2015
Budget
Net Maintenance & Operations (M&O) Millage 4.812 Mills -- Mills
Fire District 1.975 --
GO Bonds .869 --
Total County 7.656 Mills -- Mills
School M&O 16.300 --
School Bonds 2.418 --
Total School 18.718 Mills -- Mills
Total State (state decreased by .05 mills) .150 .100
Total Millage Rate 26.54 Mills -- Mills
2
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5

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2
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5

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50
REGIONAL MILLAGE RATES - 2013
(M&O and Fire)
0
5
10
15
20
25
2
0
1
3

M
&
O

a
n
d

F
i
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e

2
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5

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NEXT STEPS AND SCHEDULE
June 2014 June 24

Discussions by the BOC on the preliminary budget at work session
July 2014 July 3
First and second public hearings on millage rate at 11 a.m. and 5 p.m.
July 17
Third public hearing on millage rate at 6 p.m.
BOC adopts millage rate at 7:00 p.m.
August 2014 August 1
Tax Digest due to Georgia Department of Revenue
September 2014 September 1-30
Continue work on Proposed Budget
October 2014 October 16
Public Hearing for the Proposed FY 2015 Budget at 6 p.m.
November 2014 November 6
Board of Commissioners adopt FY 2015 Budget
2
0
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5

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