EFFINGHAM COUNTY BOARD OF COMMISSIONERS FY 2013/2014 BUDGET

Mr. Wendall Kessler, Chairman-At-Large Mr. Steve Mason., Vice-Chairman Mr. Forrest Floyd, 1st District Mrs. Vera Jones, 2nd District Mr. Reggie Loper, 4th District Mr. Phil Kieffer, 5th District

Budget Assumptions
Create a fiscally responsible balanced budget

Account for Service Delivery Agreements

Examine opportunities for increased departmental efficiencies Maintain level of services to residents and citizens Propose to keep the current millage rate which is lower than

the rollback rate Use minimum fund balance to support the current budget. Implement the first cost of Living and merit for current employees since 2009 Include contingency within the budget of $150,000

Goals for the Final Budget

Present the Board a Balanced Budget

Meet or exceed the budget assumptions

Continue to restructure services and

create efficiencies in services

Provide adequate resources to enable

departments to meet the needs of the

community
Continue to provide quality service

Budget Challenges
A nearly static tax digest

Decreasing LOST revenue based on negotiated distribution

Balancing the needs of a growing population with existing

revenues

Fundamental Facts First Draft Work Shop 7/8/13

The General Fund budget is balanced at $26,755,171.19 at

$351,169.65 above last years budget Proposes a millage rate of 8.558 which is lower than the rollback rate of 8.661, providing potential savings to tax payers The budget calls for personnel additions and restructuring where necessary to accommodate state mandates and to meet rising service demands. The first draft of the budget does use fund balance to balance the budget

Fundamental Facts
Based upon the most recent LOST receipts and the reductions

to the countys portions from 77.5% to 74.41% we have projected LOST receipts downward by approximately $616,250 Based upon conversations with United Healthcare and historical figures we believe that health insurance cost projections may increase as much as 20%. These amounts are not reflected in the current budgeted figures but are apart of those items slated to be addressed and discussed.

1st Draft Personnel Modifications

Staff worked with all departments and or elected officials to

address proposed needs and coverage. These changes create a $38,735.73 increase in personnel While the overall personnel budget did increase but by restructuring the personnel increases have been kept to a minimum

General Fund Proposed Expenditures by Category

FY 2011 FY 2012 FY 2013 FY 2014 Net Change %

Expenditures
Personnel Purchased Supplies Capital 0ther Transfer 911 Transfer Landfill Capital Fund Total

Adopted

Adopted

Adopted

Recommended

Recommended

Change

$18,926,314.00 $3,911,702.00 $3,076,542.00 $1,448,566.00 $863,372.00

$17,771,138.66 $3,562,004.38 $3,173,030.00 $314,800.00 $1,410,561.00 $583,201.42 $128,084.54 $107,707.00

$17,296,599.11 $3,693,359.20 $3,561,601.00 $112,800.00 $1,181,043.45 $311,335.98 $247,262.80

$17,961,767.63 $ 665,168.42 $3,830,633.93 $ 137,274.73 $3,170,616.00 $ (390,985.00) $105,000.00 $ $1,211,520.00 $ (7,800.00) 30,476.55

3.85% 3.72% -10.98% -6.91% -2.58% -24.31% -7.34%

$187,144.98 $ (60,117.82) $288,488.75 $ (22,847.23)

$28,226,496.00

$27,050,527.00

$26,404,001.54

$26,755,171.19 $ 351,169.65

1.33%

General Fund By Category

FY 2013/14
68%

Personnel Purchases Supplies

15% 12%

Capital Other

5%

0%

Expenditure Trends by Service

14,000,000 12,000,000 10,000,000 8,000,000 6,000,000
Judicial & Courts

General Government Public Safety Enforcement Health & Welfare Developmen t Other

4,000,000
2,000,000 0

General Fund Proposed by Service

2012
Judicial & Courts General Government Public Safety Enforcement Health & Welfare Development Other TOTAL 2,802,046 3,833,226

2013
2,871,618 3,614,908

2014
2,912,323 3,861,391

Dollar Change
40,705 246,483

% Change
1.42% 6.82%

11,650,657
5,4065,850 2,014,738 1,279,613 $ 28,226,496

11,790.059
5,094,728 1,884,684 1,148,004 $ 26,404,002

11,867,628
5,141,594 1,900,150 1,072,085 $ 26,755,171

77,570
15,465 46,866 -75,919 $ 351,169

.66%
.82% -.92% -6.61% 1.33%

Courts and Judicial 2013-14

Judicial & Courts For FY 2011-2012 For FY 2012-2013 For FY 2013-2014 Net $ Chg. %

2 3

D. A. OFFICE SOLICITOR

$342,757 $224,319

$364,648 $216,345

$364,648 $222,653

$0 0.00% $6,308 2.92%

4
5

PROBATE COURT
SUPERIOR COURT CLERK

$249,919
$551,046

$245,219
$525,781

$298,938
$542,071

$53,718 21.91%
$16,291 3.10%

6
7 8

10
70

STATE COURT SUPERIOR CT & COURT SERVICES BOARD OF ELECTIONS MAGISTRATE COURT BOARD OF EQUALIZATION

$271,189
$643,019 $210,057

$258,247
$644,289 $265,316

$263,327
$613,269 $233,282

$5,080 1.97%
-$31,021 -4.81% -$32,034 -12.07%

$309,740
$21,550 $2,823,596

$301,073
$50,700 $2,871,618

$325,467
$48,669 $2,912,323

$24,395 8.10%
-$2,031 -4.01% $40,705 1.42%

General Government 2013-14

General Government For FY 2011-2012 For FY 2012-2013 For FY 2013-2014 Net $ Chg. %

11 12

COUNTY COMMISSIONERS TAX ASSESSOR

$305,050 $755,053

$295,518 $703,406

$289,178 $754,007

-$6,340 $50,601

-2.15% 7.19%

13
14 15

TAX COMMISSIONER
PUBLIC BUILDINGS GENERAL GOVERNMENT

$744,538
$519,374 $1,509,211 $3,833,226

$684,901
$513,462 $1,417,621 $3,614,908

$752,415
$517,976 $1,547,816 $3,861,391

$67,514
$4,513 $130,195 $246,483

9.86%
0.88% 9.18% 6.82%

Public Safety 2013-14

Public Safety Enforcement 16 17 PRISON SHERIFF SHERIFF SRO OFFICERS JAIL ANIMAL CONTROL DFACS INMATE MEDICAL PROBATION FY 20112012 FY 20122013 FY 20132014 Net $ Chg. -$498,820 $506,617 % -14.72% 9.71% $3,364,740 $3,389,287 $2,890,467 $5,103,579 $5,218,783 $5,725,399

117 18 22 26

$295,510

$277,775

$289,130

$11,355 -$35,391 $97,992 $0

4.09% -1.69% 62.35% 0.00%

$2,071,707 $2,091,958 $2,056,567 $149,950 $77,708 $157,153 $77,708 $255,145 $77,708

62
53

$350,000
$237,463

$350,000
$227,395

$335,000
$238,211

-$15,000
$10,816 $77,570

-4.29%
4.76% 0.66%

$11,650,657 $11,790,059 $11,867,628

Health & Welfare 2013-14

Health & Welfare 19 20 21 28 29 30 EMS EMA -PS SUMMER FOOD EXTENSION RECREATION FORESTRY TITLE 3 CONGREGATE TITLE 3 HOME DELIVERED MEALS FAMILY CONNECTION OTHER AGENCIES FY 20112012 $2,351,369 $131,752 $18,692 $128,705 $1,107,207 $28,360 FY 20122013 $2,171,980 $147,580 $18,595 $130,928 $1,034,068 $23,326 FY 20132014 $2,268,920 $143,481 $18,692 $129,395 $1,050,286 $0 Net $ Chg. $96,940 -$4,099 $97 -$1,533 $16,219 -$23,326 % 4.46% -2.78% 0.52% -1.17% 1.57% -100.00%

32

$188,073

$184,373

$172,379

-$11,994

-6.51%

33 40 51

$109,215 $109,999 $1,325,235 $5,498,608

$107,275 $109,886 $1,166,717 $5,094,728

$108,775 $100,145 $1,149,520 $5,141,594

$1,500 -$9,741 -$17,197 $46,866

1.40% -8.87% -1.47% 0.92%

Development 2013-14
Development
25 225 ROADS GIS FY 20112012 FY 20122013 FY 20132014

Net $ Chg.
$47,096 -$31,631 $15,465

%
2.86% -13.14% 0.82%

$1,740,815 $1,643,925 $1,691,021 $273,922 $240,760 $209,128

$2,014,738 $1,884,684 $1,900,150

Budgeted 2013/14 Expenditures by Service

Public Safety

Health 19%

Develop Other 7% 2%

11.867,628

Tranfer 4%

Gen. Government 3,861.391 Judicial 2,912,323 Health & Welfare $5,141,594 Development $1,900,150 Other $596,452 Transfers $475,634

Judical 11%

Gen. Gov. 15%

Public Safety 44%

Gen. Gov. Other Judical tranfer Health

Public Safety Develop

Historical Information
$35,000
$30,000 $25,000

$20,000 $15,000 $10,000

$5,000

$-

$20,434 $23,131 $26,996 $30,624 $29,418 $30,707 $30,003 $28,226 $27,051 $26,404 $26,755
GF budgeted GF actual revenue GF actual expeditures

Personnel Overview
General Fund Personnel Highlights & Structure Changes
General Fund General Fund Total

Description
COLA & Merit Departmental Structure Changes $

Amount 464,220.50

$ 200,947.92 $ 665,168.42

Special Funds Personnel Highlights & Structure Changes

Special Funds Special Funds Total

Description
COLA & Merit Departmental Structure Changes $

Amount 76,841.58

$ (83,701.83) $ (6,860.25)

Personnel Changes
Department Probate Court Court Services Request 1 FT Clerk and rate increase for PT Clerk Removal of 1 custodian Justification Increase in permits and vital records information Retirement worked to be handled by inmate labor Impact $34,111.59 ($42,435.61)

Board of Elections
Magistrate Court

Add 1 FT Clerk, reduce election workers hours, overtime

Reduction in PT Magistrate Judge Hours, Clerk from PT to FT, Constable Hour Change Certification increase for 2 Commissioners and remove temporary hours Remove 1 position, add 2 new property appraiser trainees, increase Tax Assessor Board pay Add back position removed last year Remove Engineering Tech, and 1 accounting generalist II, add 2 administrative assistants and 1 accounting generalist III, remove temp pool hours, increase emergency/medical leave hours

FT clerk added to meet office demands, reduce election hours for 1/4th election in FY
There is less need for the part time magistrate, clerk increase based on court volume, constable hour change to accommodate schedules and meet PPACA 2 Commissioners will reach certification levels this year, temporary hours moved to Department 15 where they are typically administered. The GIS position was removed, replaced with two property appraiser trainee positions for mobile home and to meet rising parcel demands, Board pay to match other boards pay of $100 per meeting New motor vehicle tax process and procedure presents excess time requirements both in administration and at the windows Remove engineering tech position to promote reporting structure changes and utilize consolidation, replace accounting generalist II with accounting generalist III to increase the level of capacity, remove temp hours used in the department and replace with two administrative assistants to assist the public and departments to improve department functionality , increase emergency/medial leave hours to cover employees countywide on FMLA or

($39,889.46)
($7,222.77)

Commissioners

$2,411.19

Tax Assessor

$27,472.25

Tax Commissioner General Government

$38,821.04 ($8,387.78)

Personnel Changes
Department Prison Request Remove 3 food service employees, remove 1 trainee position, cost share counselor with DATE, shift PT to FT for Community Service Supervisor Office Assistant from PT to FT, Add 1 Humane Enforcement Officer, Add additional Blue Coats EMT-I to Paramedic Rate change Remove Sanitation Director and share cost of 1 Administrative Assistant Increase part time hours for 4H Program Assistant Justification Food service now handled by Aramark, counselor working with probationers and inmates so a portion of salaries move to D.A.T.E., community service coordinator to have expanded role with probationers Humane Enforcement and office assistant based on workload, additional bluecoats allows two deputies to return to law enforcement duties and to aid in courthouse and judicial complex security. EMT-I completed paramedic certification Director duties currently being handled by existing staff, cost sharing administrative assistant will allow for personnel to be used by multiple departments Increase 200+ hours for 4H assistant and mandated state retirement increase Drop of Assistant Director salary to base Increase hours for PT firefighter and rate increase for PT radio technician Based on usage of hydrant maintenance and testing personnel the hours for this position have been increased, pay rate for a radio technician has been increased to account for additional duties Impact ($173,966.79)

Sheriff

$153,810.70

EMS Sanitation

$9,627.10 ($58,409.76)

Extension Sr. Citizens Fire Department

$3,873.60 ($2,051.95) $15,434.99

Personnel Changes
Department Wastewater Request Addition of County Engineer Justification County Engineer removed from Development Services and position moves to Wastewater where most responsibilities lie Removed pay for Board of Equalization members, these funds will be paid from Accounts Payable Senior Counselor moved from Prison to D.A.T.E as this personnel will assist with both prison inmates and probationers 2 PT landfill operators will be limited at 25 hours per week to comply with PPACA Removal of County Engineer from Development Services, Code Enforcement salary to be split between Development Services and Sanitation Impact $93,678.22

Board of Equalization D.A.T.E

($8,477.46) $9,498.60

Landfill Development Services

($16,095.67) ($99,391.89)

General Fund Proposed Revenue

Revenues
Functional Revenues FY 2011 Adopted $6,670,394.17 FY 2012 Adopted $6,420,539.21 FY 2013 Adopted $6,408,875.82 FY 2014 Recommended $6,021,277 % Change -6.05

Property Tax & Prior PT

$14,941,432.33

$14,261,523.00

$13,248,459.48 $14,291,246.60

8.13

Lost Other Revenues Fund Balance

$5,670,000.00 $855,706.50 $88,963.00

$6,002,794.12 $365,670.67 $-0.00

$6,197,000.00 $382,751.43 166,915.25

$5,580,750.00 $461,284.09 $400,642.64

-9.94 +20.51

Total

$28,226,496.00

$27,050,527.00

$26,404,001.54 $26,755,171.19

.45

Property Tax Revenue Projection

Property taxes are expected to make up 54.227of the General Fund

Revenue
Prop tax Budgeted

18
16

14

Millions

12

10 8
6

4 2
0

Projected LOST Revenue

LOST Revenue is directly impacted by the performance of the economy. The New Agreement Denotes a decrease Actual Lost Revenue Budget Revenue $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $Projected Revenue

LOST is anticipated to fund 21.17% of the General Fund Budget

General Fund Revenue

All Prop Tax, $14,291,246 , 53% Fund Bal, $400,643 , 1%

Functional All Prop Tax Lost Other Fund Bal

Functional, $6,021,277 , 23%

Other , $461,284 , 2%

Lost, $5,580,750 , 21%

Expenditure Per Capita

250

222
200

Judicial & Courts

General Government

150

Public Safety Enforcement

100

97 74

Health & Welfare

53
50

36 13

Development

Other

2013

Historical Millage Rates & Proposed

Fiscal Year 04/05 05/06 06/07 07/08 08/09 09/10 10/11 Millage Rate 10.127 9.943 9.756 8.913 8.854 8.530 8.558

11/12 12/13 Current Proposed

8.329 8.558 8.558

SPECIAL FUNDS
REVIEW OF SPECIAL FUNDS

Special Funds
Special Funds include: Enterprise funds, Specially Designated

Revenue Funds and funds where revenue is legally restricted to expenditures for specific purposes. These services can be limited to unincorporated citizens only as municipalities may provide duplicate services Sanitation, Zoning and Inspections, Fire Services Project Length Budgeting for SPLOST Projects in accordance with the approved Short Term Work Program

Special Tax District 1st draft

Special Tax Transfers 2013-14 Proposed Appropriation Description 2013-14 Proposed Revenues

Expense
Transfer to Senior Act. $ Transfer to Fire Transfer to Water Transfer to Sewer Transfer to Develop Total $ $ $ $ 107,187.01 1,053,795.22 1,087,748.57 1,541,705.28 221,915.48

Functional Revenues
Insurance Proceeds Franchise /PILT Other Revenues $ 1,743,671.70 $ 1,425,312.00 $ -

Fund Balance Total

843,367.86

$ 4,012,351.56

$ 4,012,351.56

Special Funds SPLOST 1st draft

Budgeted Area
SPLOST ROADS SPLOST RECREATION SPLOST PUBLIC BUILDINGS SPLOST VEHICLES AND EQUIP. SPLOST TECHNOLOGY 5 Year 5 Year

Budget
20,865,325.80 2,697,205.00

Expenditures 2012-2013
5,128,424.00 0.00

Revenue 2013-14
2,800,000.00 0.00

Other Rev.

Antic. Revenue

Remaining Funds Needed

8,836,901.80 2,697,205.00

4,100,000.00 - Larp / Dot

5 Year
5 Year 5 Year

22,014,380.00
1,726,000.00 270,200.00

2,009,532.00
194,069.00 33,400.00

2,780,750.00
0.00 0.00

486,645.00

16,737,453.00
1,531,931.00 270,200.00

SPLOST DRAINAGE

5 Year

610,000.00

164,817.00

0.00

445,183.00

TOTAL LESS: Anticipated COH 6/30/2013 LESS: Receipts 3 Yrs.

$48,183,111

$7,530,242

$5,580,750

$4,586,645

$30,518,874

12,865,000

16,742,250

NET DIFFERENCE

911,623

Special Funds
Budget 2012-2013
Projected revenue

Other Rev.

NEW Revenues Serv. Dist. Alloc.

In / Out

Anticipated Revenue

Fund Bal

Fund
Sant. GF GF

SANITATION LANDFILL E-911 FEDERAL DRUG FIRE DEPART WASTE WATER WATER & SEWER WIRELESS DATE STATE DRUG INSPECTIONS & ZONING SENIOR CITIZENS ACTIVITY SPECIAL TAX DISTRICT JAIL CONSTRUCTION

2,897,021.14 303,173.98 1,027,376.18 50,000.00 2,310,295.22 1,768,705.28 2,327,498.57 0.00 54,330.90 50,000.00 389,126.15 107,187.01

2,912,967.00 116,029.00 738,887.43 50,000.00 881,500.00 27,000.00 1,039,750.00 0.00 20,485.15 50,000.00 167,210.67 0.00 3,168,983.70 25,000.00 221,915.48 107,187.01 (4,012,351.56) 0.00 0.00 200,000.00 200,000.00 375,000.00 1,053,795.22 1,541,705.28 1,087,748.57 0.00 0.00 0.00 0.00 187,144.98 288,488.75

(15,945.86) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 33,845.75 0.00 0.00 0.00 843,367.86

Fire W&S W&S

DATE 0 Special Tax Dist. Special Tax Dist.

Points for further Consideration

Hospital
Discuss Funding Needs of $3,600,000 and current trend

Fire budgets
Discuss need to adopt fee structure budget notes a $25 increase Discuss need to structure and define agreement mechanisms

STWP rework
Discuss Recreation Board request Review items currently approved

Use of Impact fees collected

Discuss potential use and direction

Health Insurance
Discuss potential increase and direction

Adoption of Fire fees

Discuss adoption

Adoption of Sanitation fees

Discuss adoption

Public Safety Radio Tower infrastructure

Questions
1. 2. 3. 4. 5. 6. 7. 1st Draft Recap Is Balanced, however further discussion is needed on the points of consideration listed above. Maintains current level of services to residents Does use General Fund Balance to Balance the Budget Provides for no change in the Millage Rate Restructures Staffing Levels It does propose Merit & Cost of Living Increases Estimated revenues are based on current receipts

Committed to Meeting our Target

Notes
Digest appears to have bottom out

Restructure of fees
Increase in Impact fees/ Capital Cost recovery Lost revenue increases Review of STWP needs Restructure of staffing and reporting

End of Presentation

End of Presentation

End of Presentation

End of Presentation

End of Presentation

End of Presentation

Alternative Revenue Adjustments Revised

General Fund Revenue Functional Revenues Adjust Magistrate Adjust Probate Adjust Various funding Property Tax Unassigned Fund Balance Assigned Fund Balance $13,758,225
(used to reduce property tax) (from rainy day fund)

1st Draft $6,294,266.39

3rd Draft $6,294,266.39 $34,787.08 $38,517.35 $41,304.99 $13,758,225 $(288,296) $(83,800.81)

LOST
Adjust LOST Other Revenue Use of Fund Balance Total Revenue

$6,372,000
$382,751.43 $26,779,134.59

$6,372,000
$(175,000) $382,751.43 $372,096.81 $26,578,001.54

Proposed 2nd Draft Modifications

General Fund Expenditures Proposed 1st Draft Budget Proposed 2nd Draft Modifications $26,779,134.59 $(200,000) $(200,000) $10,570.65 Beginning Budget Reduce Capital Reduce Contingency Adjust Health Department $26,779,134.59

Adjust Library Adjust Health Insurance

Adjust GIS Personnel $26,779,134.59

$23,222 $(84,274.50)
$14,304.89 $26,342,957.63

2nd Draft Proposed Modifications

Expenditure Modifications
Accepts alternative savings plan

Revenue Modifications
Adjusts Magistrate and Probate

provide by Health Department and Library of 5% and 4% Reduces health insurance increase from 6% estimate to 3% Removes Contingency and Capital Expenditures One position in GIS moves from PT to FT; the department also dropped one FT management level position for a net decrease

Court Revenues Uses $288,296 of unassigned fund balance Reduces LOST Revenue by $175,000 Reduces Property Tax needed by $362,589.62 in budget reductions

Proposed Modifications
Beginning Budget
Reduce Capital Reduce Contingency Adjust Health Department Adjust Library Sheriff Personnel Probate Personnel Magistrate Personnel GIS Personnel E911 Personnel Adjust Insur. & Retirement

General Fund Expenditures

Proposed 1st Draft Budget

Proposed 3rd Draft Modifications

$26,779,134.59

$26,779,134.59
$(200,000) $(200,000) $10,570.65 $23,222 $435,136.36 $25,401.02 $12,085.16 $24,833.88 $(200,036.43) $(132,345.69)

$26,779,134.59

$26,578,001.54

General Fund Budget Comparisons

FY 2009/10 FY 2010/11 FY 2011/12 FY 2012/13 FY2013/14 Difference General Fund Special Fund The Net change GF The Net Change SF $30,002,770 $21,940,345 $28,226,496 $23,804,568 $27,050,527 $27,889,180 $26,404,002 $62,804,876 $26,755,171 $59,467,825

351,169.65 ????

In 2013 SPLOST Funds are shown as Project Length Budgets encompassing all project costs