D R A F T 10/14/16
CITY OF STONE MOUNTAIN
875 Main Street
Stone Mountain, Georgia 30083
ANNEXATION STUDY 2016
Presented by the Annexation Study Committee
Mayor Patricia Wheeler
Alex Brennan
Thom DeLoach
Mayor Pro Tem Chakira Johnson
Council Member Richard Mailman
DDA Director Mechel McKinley
Gary Peet
Wayne Snead
David Thomas
City Manager ChaQuias Thornton
D R A F T 10/14/16
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D R A F T 10/14/16
ANNEXATION STUDY 2016
TABLE OF CONTENTS
PAGE
1
2
3
3
4
4
5
6
6
7
9
Introduction
Geographic Map of Proposed Annexation
Population
Fund Accounting
General Fund
General Fund Revenues
Comparison of Property Tax Rates
General Fund Expenditures
Employment
Other Funds
Start-up Costs
Appendix A Population
Appendix B Ad Valorem Property Taxes
Appendix C Estimation of General Fund Revenue
Appendix D Estimation of General Fund Expenditures
Appendix E Line Item Detail for General Fund Expenditures
Appendix F Revenues and Expenditures for Other Funds
Appendix G Start-up Costs by Department
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D R A F T 10/14/16
INTRODUCTION
The Annexation Study Committee recommends the adoption of a resolution by the Mayor and
City Council of the City of Stone Mountain for the annexation of areas abutting the city
boundary. The resolution would request local legislation by the Georgia General Assembly to
provide for a referendum by the voters in the areas selected for annexation.
This annexation study covers the area shown on the map on page 2. The geographic area of
the city would add 1.635 square miles to the existing 1.869 square miles. The population of
the city would increase by 3,216, from 6,109 to 9,235.
Estimated expenditures for Police and Municipal Court services are 43.28% of total General
Fund expenditures. Currently the City employs one patrol officer for every 509 residents.
The study recommends employing an additional ten patrol officers to attain a ratio of one
officer for every 424 residents. Governmental services provided by the City of Stone
Mountain are listed in the discussion of the various funds supporting operations of the City.
The violent crime rate in the City for 2016 is 3.44 per 1,000 population as of August 31, 2016.
The FBI Uniform Crime Report for 2014 cites 3.66 violent crimes per 1,000 population
nationally and 3.77 for the state of Georgia. The violent crime rate for DeKalb County is 4.37
per 1,000 population based upon the 2015 Census Bureau population estimate.
The study estimates a property tax rate of 14.4 mils to attain the level of service currently
provided to the businesses and citizens of Stone Mountain and the increased level of police
patrol. Taxes would increase by $282 for every $100,000 of assessed fair market value for
property owners in the area proposed for annexation and decrease by $315 for property
owners in the City.
An additional 0.703 mils would be required in the first year to fund start-up costs estimated at
$183,727. Taxes would increase by $28 for every $100,000 of assessed fair market value for
all property owners.
Total General Fund revenues are estimated at $5,399,330. Total General Fund expenditures
are estimated at $5,240,612, leaving a surplus of $158,718 for contingencies (3.13%).
Annexation would improve the real property tax digest by increasing the commercial and
industrial base from 20% to 36%.
Services will be improved for businesses and residents in the area proposed for annexation:
 Police patrol and response times
 Code enforcement for property maintenance
 Building permits
The governing body consists of the Mayor and six council members. The Mayor is elected at
large and council members are elected at large to specific posts. All elected offices serve four
year terms. Three members of council are elected every two years. The next municipal
election will be on November 7, 2017. The City Council appoints a City Manager who has
the executive powers of enforcement and administration of the City government.
1
D R A F T 10/14/16
GEOGRAPHICAL MAP OF PROPOSED ANNEXATION
The geographic area proposed for annexation is 1.635 square miles. The City of Stone
Mountain has an area of 1.869 square miles. The total area of the City after annexation
would equal 3.504 square miles.
2
D R A F T 10/14/16
POPULATION
Table 1 shows the increase in population that would result from annexation. The estimated
2015 population for the study area assumes the same rate of growth (3.61%) as the United
States Census Bureau estimate for the City.
TABLE 1
POPULATION
Census
2010
2015
City
5,899
6,109
Annex
3,105
3,216
Total Increase
9,004
9,325 52.64%
% of Total
34.48%
The population of the study area was determined by the summation of census tract data
obtained from the United States Census Bureau. The methodology, citations and census
tract data can be found in Appendix A.
FUND ACCOUNTING
The City has eight separate funds for the operation of governmental services. Each fund will
be discussed separately. Table 2 is a summary of revenues and expenditures for all funds
except capital improvements. A surplus of $158,718 is budgeted for contingencies and
equals 3.13% of estimated expenditures after adjustments for General Fund transfers. The
City’s independent financial audit for the year ending December 31, 2015 reported a fund
balance of $288,024 that may also be used for expenditures.
TABLE 2
SUMMARY OF FUNDS
Fund
General Fund
Hotel/Motel Tax Fund
Cemetery Fund
Solid Waste Management Fund
Police Asset Forfeiture Fund
Capital Improvement Fund
Storm Water Management Fund
Downtown Development Authority
Totals
Estimated
Revenue
5,399,330
23,799
9,200
1,006,586
3,100
298,171
22,400
6,762,586
3
From
General
Fund
Estimated
Expenditures
5,240,612
25,790
47,571
8,252
17,452
988,773
3,100
141,582
175,624
247,154
156,364
6,701,026
Expenditure
Contingency
Funding
158,718
2,018
17,813
51,017
7,619
237,185
D R A F T 10/14/16
GENERAL FUND
The General Fund is the primary fund for the operations of the City. The primary services
provided through the General Fund are:










Police services
Municipal court
Planning & zoning
Code compliance including property maintenance enforcement
Street and road maintenance including right of way
Street lights
Parks & recreation
Building permits & plan review
Fire safety inspections & fire plan review
Economic development
GENERAL FUND REVENUES
Total General Fund revenue is estimated at $5,399,330. Table 3 summarizes the estimated
revenue for the General Fund after annexation. Appendix C contains the methods used to
estimate General Fund Revenues.
TABLE 3
REVENUES BY INCOME CLASSIFICATION
Revenue Classification
Taxes
Licenses & Permits
Government Grants
Charges for Services
Fines & Forfeitures
Investment Income
Contributions
Miscellaneous Revenue
Other Financing Sources
Adjustment for round off
Total Revenue
2016 Estimate
3,982,873
132,296
113,900
13,830
1,156,431
0
0
0
0
5,399,330
Percentage of
Total
73.77%
2.45%
2.11%
0.26%
21.42%
0.00%
0.00%
0.00%
0.00%
-0.01%
100.00%
The top twenty sources of General Fund revenue account for ninety-nine percent (99%) of
total General Fund revenue in the study. Table 4 shows the revenue and percentage of total
revenue for these twenty sources. A detailed discussion of General Fund revenues can be
found in Appendix C.
4
D R A F T 10/14/16
TABLE 4
GENERAL FUND REVENUE SOURCES IN RANK ORDER
Real Property Tax
Municipal Fines & Fees
Insurance Premium Tax
Business Property Tax
Electric Franchise Tax
HOST Tax
Local Road Maintenance Grant
Utilities Property Tax
Building Structure Permit
Business & Occupation Tax
Motor Vehicle Sales Tax
Beer & Wine Tax
Television Cable Franchise Tax
Gas Franchise Tax
Real Estate Transfer
Motor Vehicle Property Tax
Intangibles Tax
Sanitation Franchise Tax
Real Property Penalty & Interest
Insurance License
Sub-total
All Other Revenue
Adjustment for round off
Total General Fund Revenue
2,168,859
1,156,431
510,309
332,735
238,621
144,674
113,900
111,960
94,896
73,280
57,735
56,116
48,910
48,014
47,727
37,376
38,309
22,892
22,176
19,700
5,344,620
54,710
5,399,330
40.17%
21.42%
9.45%
6.16%
4.42%
2.68%
2.11%
2.07%
1.76%
1.36%
1.07%
1.04%
0.91%
0.89%
0.88%
0.69%
0.71%
0.42%
0.41%
0.36%
98.98%
1.01%
0.01%
100.00%
Table 5 compares property tax rates between the City and DeKalb County1. The City tax rate used
for this study is estimated at 14.40 mils. All other tax rates are those adopted in 2016 by DeKalb
County and the City of Stone Mountain.
TABLE 5
COMPARISON OF PROPERTY TAX RATES
County
County
General County
Police
Fire
County Estimated
Fund Hospital Services Roads Services Debt
City
Total
DeKalb
9.240
0.740
5.950 2.300
2.570
0.010
20.810
Stone Mtn.
9.240
0.740
0.376 0.528
2.570
14.4 27.854
Rate increase annexation area based on 14.40 mils
7.044
Rate decrease for city based on 22.27 mils in 2016
7.870
Tax increase per $100K of fair market value for annexed property
$282
Tax decrease per $100K of fair market value for City property
$315
1 Schedule
E, Resolution to Levy Taxes for the Year 2016, DeKalb County Board of Commissioners, July 19, 2016.
5
D R A F T 10/14/16
GENERAL FUND EXPENDITURES
Table 6 summarizes the estimated expenditures for the General Fund after annexation.
Expenditures include $158,718 for contingencies. Expenditures by line item with detail can be
found in Appendix D.
TABLE 6
EXPENDITURES BY DEPARTMENTAL CLASSIFICATION
Department
Elected Officials
Administration
Buildings
Gen. Government
Municipal Court
Public Safety
Public Works
Parks
Debt Service
TOTAL GENERAL FUND
Expenditure
Estimate
39,591
692,193
96,843
601,029
305,795
2,031,397
1,063,837
171,998
396,647
5,399,330
Contingency
Funding
0
23,614
14,140
18,720
7,073
43,704
40,692
10,776
0
158,718
Department
Percentage
0.00%
3.53%
17.10%
3.21%
2.37%
2.20%
3.98%
6.68%
0.00%
3.13%
Table 7 shows current employment and new employment for the area proposed for annexation.
Expenditures for personnel include compensation, payroll taxes, employee benefits, training,
uniforms, and workers compensation insurance. Expenditures for personnel would equal 63% of
the total expenditures in the General Fund. Some personnel listed in Table 7 perform services in
funds other than the General Fund. The allocation of expense for these services for other funds can
be found in Appendix D.
TABLE 7
EMPLOYMENT
Summary by Department
Administration
Police Administration
Police Patrol
Investigations
Municipal Court
Public Works
Visitors Center
Economic Development
Totals
Current
Full
Time
4
4
12
2
2
5
0
1
30
6
New Current
Full
Part
Time
Time
5
1
1
0
10
1
1
0
2
3
5
5
1
2
1
0
26
12
New
Part
Time
0
0
0
0
2
5
(1)
0
6
D R A F T 10/14/16
OTHER FUNDS
Hotel/Motel Tax Fund
The Hotel/Motel Tax Fund was established to account for revenue and expenditures related to
tourism. By state law all tax revenue derived from sales of accommodations at hotels and motels
must be expended for tourism. The Visitors Center operates from this fund.
Total tax revenue is estimated at $5,702 and is based upon city receipts in 2016. The expenditure
budget of $45,571 is funded by grants from the DeKalb Convention and Visitors Bureau, the Stone
Mountain Memorial Association, and the city’s General Fund. Budget details can be found in
Appendix F.
Cemetery Fund
The Cemetery Fund was established to account for revenue and expenditures related to the city’s
public cemeteries. By ordinance all revenues derived from sales of cemetery lots must be expended
for the maintenance of the cemeteries. The two city cemeteries are located on East Ponce de Leon
Avenue and next to Leila Mason Park in the Shermantown district. The Cemetery Fund is supported
primarily by the General Fund. The total budget is estimated at $17,452 and is unchanged by
annexation. Budget details can be found in Appendix F.
Police Asset Forfeiture Fund
The Police Asset Forfeiture Fund was established to account for revenue and expenditures related to
the acquisition of money or property confiscated from individuals convicted of certain crimes. By
state law revenues derived from asset forfeiture must be expended for capital equipment for the
exclusive use by the police department. The budget is set by the unreserved fund balance since there
is no method to estimate revenues. The total budget is $3,100 and is unchanged by annexation.
Budget details can be found in Appendix F.
Downtown Development Authority
The Downtown Development Authority (DDA) is an agency established by the Mayor and City
Council to promote economic development in the district that encompasses most of the city’s
commercial properties. One example of DDA activity is the acquisition and renovation of the
property abutting the Sue Kellogg Library. This investment was made to bring the Georgia Military
College (GMC) to the city. GMC occupies the building and pays rent to the DDA.
One full time employee is included in the budget to work on economic development in the
commercial areas in the annexation. The DDA Fund is supported primarily by the General Fund.
The total budget is estimated at $156,364. Budget details can be found in Appendix F.
7
D R A F T 10/14/16
Capital Projects Budget
Funding for capital infrastructure repairs and improvements is a problem for DeKalb County and
DeKalb municipalities. The city has a backlog of road and storm water drainage projects due to a lack
of funding. Other counties and cities have implemented the collection of a one cent sales tax to fund
this type of work. Another funding source used by cities is the sale of General Obligation Bonds.
In 2015 the Georgia General Assembly adopted legislation to alter the Homestead Option Sales Tax
(HOST) and allow a referendum in DeKalb County for a one cent Special Local Option Sales Tax
(SPLOST). In 2016 an effort was taken by DeKalb County and DeKalb municipalities to fund repairs
to roads, storm water infrastructure and new capital projects with a SPLOST. It was discovered that
the legislation did not properly address the effect that SPLOST would have on the assessment of
property values frozen under existing law. As a result the call was not made for a referendum.
An effort is underway to correct the legislation in the next session of the General Assembly. The
question is whether or not an intergovernmental agreement with DeKalb County for SPLOST could
allow for an effective date that would include the annexation population in the city. In other words, if
both referendums pass at the same time would the city’s revenue from SPLOST increase due to the
increase in population?
The city made preparations for participation in the SPLOST in 2016. Revenue to the city was
estimated at $5,684,110 over six years. The following expenditures were projected:
Funding Target
Road Maintenance
Storm Water Infrastructure
Public Facilities
Parks
Public Safety Equipment
Total
Expenditures
2,292,939
2,308,648
459,018
457,755
165,750
5,684,110
SPLOST revenue would increase by $2,992,327 if the population from annexation is included. The
committee recommends the allocation of the additional SPLOST funds for expenditure in the area
proposed for annexation.
General obligation (GO) bonds are a form of long term borrowing. A referendum is required to
authorize the issuance of GO bonds. This form of financing is the alternative to funding capital
infrastructure repairs and improvements if a SPLOST is not implemented. The municipal bond
calculator published by the National League of Cities (NLC) provides an estimate of $2,509,354 in
interest payments over twenty-five years on municipal bonds totaling $5,000,000 at 3.5% interest.
The NLC estimator does not include an amortization schedule. A rough estimate of the cost in year
one would be approximately $300,000. The equivalent property tax rate on the current estimated
digest would be 1.63 mils. No estimate of transaction costs has been made.
The link to the NLC estimator is: http://www.nlc.org/influence-federal-policy/advocacy/federaladvocacy-priorities/protect-municipal-bonds/municipal-bonds-interest-calculator.
There are currently no capital projects budgeted in the annexation study. The city’s project list
developed in 2016 for the SPLOST referendum can be found in Appendix F.
8
D R A F T 10/14/16
Solid Waste Management Fund
The Solid Waste Management Fund was established to account for revenue and expenditures related
to the collection and disposal of garbage and limited disposal for bulk items and yard debris. The city
contracts with Advanced Disposal for residential and commercial sanitation services. Recycling
services are also contracted through Advanced Disposal. The city’s public works department also
provides sanitation services.
Residential service for single family dwellings in DeKalb County is $265.00 annually. Residential
service for single family dwellings in the city is $207.00 annually for the following services:
Service
Curbside Garbage Collection
Curbside Recycling Collection
Curbside Yard Waste Collection
Quantity
95 gallons
18 gallons
See below
Frequency
Once a week
Once a week
Once a week
Yard waste is collected once a week but is limited by weight and volume similar to DeKalb County
services. A limit of two appliances per year is included in the annual service fee. Bulk items are
collected by paying a fee and scheduling service through City Hall.
Budget details can be found in Appendix F.
Storm Water Utility Fund
The Storm Water Utility Fund was established to account for revenue and expenditures related to the
management of storm water run-off. The Metropolitan North Georgia Water Planning District
mandates the standards required to operate a municipal storm water system. The annual fee to fund
the city’s storm water system is identical to the fee assessed by DeKalb County. The fee is based
upon a residential unit of 3,000 square feet of impervious surface (ERU). Each owner of a single
family dwellings pays $48.00 per year. All other owners of property pay $48.00 for each ERU unit
and fractions of units.
The primary function of the fund is the maintenance of storm water infrastructure, improvements to
alleviate storm water damage and enforcement of codes to protect water quality.
Budget details can be found in Appendix F.
Start-up Costs
Table 8 shows the start-up costs by department. The committee recommends establishing an office
for public services and a police precinct on Memorial Drive. The Public Works Department would relocate to industrial space. Court Services would remain at City Hall with additional office space.
Rental costs are included in the operating budget. The cost of buildout would be funded in the first
year after annexation.
Items qualifying for capital lease purchases are also included in the operating budget for a period of
five years. The detail of items included in the start-up costs can be found in Appendix F.
9
City of Stone Mountain
Annexation Study 2016
Appendix A - Population
The population of the annexation area was compiled from data on the website American FactFinder that is
maintained by the United States Census Bureau. The table beginning on page A-2 contains the census tracks
for the City of Stone Mountain. The table beginning on page A-6 contains the census tracks for the area
proposed for annexation. The following steps were used to obtain the data:
1. Go to the Advanced Search page on American FactFinder. The filter process will appear in the left
margin: http://factfinder.census.gov/faces/nav/jsf/pages/searchresults.xhtml?refresh=t
2. Select Topics
a. A menu window opens
b. Select People, then Basic Count, then Population Totals
c. Close menu.
3. Select Geographies
a. A menu window opens; Select the Name tab
b. In the left margin under Geography Filter Options:
i. Select the Block filter;
1. Open the folder “Within State” and select Georgia
2. Open the folder “Within County” and select DeKalb
c. On the right will be the census tracts for DeKalb County with selection boxes.
i. Select the census tracts to download. The selections from each page must be added
before moving to the next page. The add button is at the bottom of the census tract
window.
d. When finished selecting census tracts go to the top of the census tract window and select “Close”
in the top left hand corner of the window.
4. A table menu opens
a. Select tables. For example P3 selects “Race”.
5. Download button is at the bottom of the window. Follow instructions.
Population data for the City as of July 1, 2015 was obtained from the United States Census Bureau website at:
http://www.census.gov/quickfacts/table/PST045215/1373816. The increase in population is an estimate. The
percentage increase in population for the annexation area is assumed to be the same as the increase for the city.
Population Statistics
Census
Year
2010
2015
City
5,899
6,109
Annex
3,105
3,216
Total
9,004
9,325
Population Annex %
Increase
of Total
52.64%
34.48%
The racial composition of the annexation area is similar to the City of Stone Mountain.
2010 Population of City
2010 Population of Annexation
Total Population
Total Black or African
White
American
17%
75%
18%
72%
18%
74%
A-1
Other
8%
10%
8%
City of Stone Mountain
Annexation Study 2016
Appendix B – Ad Valorem Property Taxes
Ad valorem taxes are charged on tangible real and personal property. The tax rate is measured in an
amount per thousand dollars of taxable value and commonly known as the mil rate. There are four
categories of property subject to the mil rate in the City of Stone Mountain:
 Real property – land and buildings
 Utility property – land and buildings owned by public utilities such as Georgia Power
Company
 Personal property – primarily business equipment, furnishings and inventory
 Motor vehicles
The taxable value of property is determined by an appraisal of the fair market value. Appraisals are
performed by the DeKalb County Tax Assessors Office except for utility property. Forty percent
(40%) of the appraised value is the assessed taxable value. Each category of property is recorded in a
separate file called a digest. The State Department of Revenue establishes the utility digest.
There are many types of exemptions that reduce the taxable value after assessment. Those affecting
the tax revenues of the City of Stone Mountain are shown in Appendix C.
The Mayor and City Council set the mil rate for the city. The DeKalb County Board of
Commissioners sets the mil rate for the county. Both governing bodies must comply with strict legal
requirements set by the state. Typically the mil rate is adopted as a rate per $1,000 of taxable value.
In 2016 the city’s mil rate was set at $22.27 per $1,000 of taxable value, which is 22.27 mils. The
estimated mil rate for the city after annexation is $14.40 per $1,000 of taxable value, which is 14.4
mils. The following table is an example of ad valorem taxation of real property based upon the
estimated rate of 14.4 mils:
Appraised value of residence
40% assessment (taxable value)
Ad valorem tax rate (mil rate)
Real property tax
100,000
40,000
14.4
$576.00
The following table shows the mil rates adopted by DeKalb County in 20161 and the estimated tax
rate for this study. Taxes would increase by $282 for every $100,000 of fair market value for
property owners in the area proposed for annexation and taxes would decrease by $315 for property
owners in the City. For more information on property taxation go to:
http://taxassessor.dekalbcountyga.gov:81/PropertyAppraisal/index.html#.
County
County
General County
Police
Fire
County Estimated
Fund Hospital Services Roads Services Debt
City
Total
DeKalb
9.240
0.740
5.950 2.300
2.570
0.010
20.810
Stone Mtn.
9.240
0.740
0.376 0.528
2.570
14.400 27.854
Rate increase annexation area based on 14.40 mils
7.044
Rate decrease for city based on 22.27 mils in 2016
7.870
Tax increase per $100K of fair market value for annexed property
$282
Tax decrease per $100K of fair market value for City property
$315
1
Schedule E, Resolution to Levy Taxes for the Year 2016, DeKalb County Board of Commissioners, July 19, 2016.
B-1
City of Stone Mountain
Annexation Study 2016
Appendix C – Estimation of General Fund Revenues
The following table shows the revenue estimates and percentages of total revenue for the General
Fund. Taxes from all sources account for almost 74% of total revenue. Revenue estimates for the
other seven operating funds are discussed in Appendix F.
Revenue
Taxes
Licenses & Permits
Government Grants
Charges for Services
Fines & Forfeitures
Investment Income
Contributions
Miscellaneous Revenue
Other Financing Sources
Adjustment for round off
Total Revenue
2016 Estimate
3,982,873
132,296
113,900
13,830
1,156,431
0
0
0
0
Percentage of Total
73.77%
2.45%
2.11%
0.26%
21.42%
0.00%
0.00%
0.00%
0.00%
-0.01%
100.00%
5,399,330
Almost ninety-nine percent (99%) of total General Fund Revenue is derived from twenty sources as
shown in rank order in the following table. Each revenue source will be discussed in rank order.
Revenue Source
Real Property Tax
Municipal Fines & Fees
Insurance Premium Tax
Business Property Tax
Electric Franchise Tax
HOST Tax
Local Road Maintenance Grant
Utilities Property Tax
Building Structure Permits
Business & Occupation Tax
Motor Vehicle Sales Tax
Beer & Wine Tax
Television Cable Franchise Tax
Gas Franchise Tax
Real Estate Transfer Tax
Motor Vehicle Property Tax
Intangibles Tax
Sanitation Franchise Tax
Real Property Penalty & Interest
Insurance License
Sub-total
All Other Revenue
Adjustment for round off
Total General Fund Revenue
Revenue Estimate
2,168,859
1,156,431
510,309
332,735
238,621
144,674
113,900
111,960
94,896
73,280
57,735
56,116
48,910
48,014
47,727
37,376
38,309
22,892
22,176
19,700
5,344,620
54,710
5,399,330
C-1
% of Total Revenue
40.17%
21.42%
9.45%
6.16%
4.42%
2.68%
2.11%
2.07%
1.76%
1.36%
1.07%
1.04%
0.91%
0.89%
0.88%
0.69%
0.71%
0.42%
0.41%
0.36%
98.98%
1.01%
0.01%
100.00%
City of Stone Mountain
Annexation Study 2016
Appendix C – Estimation of General Fund Revenues
Real Property Tax - $2,168,859. Forty percent (40%) of total General Fund revenue is from real
property taxes. A reliable estimate is therefore critical to the budget process. The first step is the
determination of the taxable value of the real property digest.
The city obtained the DeKalb County Full File from the DeKalb County Tax Assessor’s Office. The
file contains the taxable valuations for all of DeKalb County as of June 10, 2016. The gross valuation
of $157,168,532 is the actual assessed taxable value of parcels in the city and the annexation area.
This estimate is highly reliable. For more discussion of property tax valuations see Appendix B.
Annexation would more than double the real property digest due primarily to the commercial and
industrial properties in the annexation area. Annexation improves the real property tax digest by
increasing the commercial and industrial base from 20% to 36%.
The following table shows the number of parcels in the city’s digest, the number of parcels in the area
proposed for annexation and the taxable value for the city and the annexation area by property class as
reported in the DeKalb County Full File.
Description
Total parcels
Residential digest
Commercial digest
Industrial digest
Taxable real property values
Ratio of commercial & industrial digest to total digest
Ratio of residential digest to total
Percentage of total city & annexation digest
City
2,348
58,725,787
13,954,203
689,000
73,368,990
19.96%
80.04%
46.68%
Annex
Totals
1,271
3,619
41,219,763 99,945,550
37,391,111 51,345,314
5,188,668
5,877,668
83,799,542 157,168,532
50.81%
36.41%
49.19%
63.59%
53.32%
The next step is the estimation of the factors that reduce the taxable value of real property. These
factors are shown in following table.
Description
Taxable Real Property Value
Exempt Veterans
Exempt Seniors
Appeals Differential Value
Estimated Taxable RE Digest
Digest Valuations
157,168,532
(778,614)
(2,992,802)
(2,781,883)
150,615,233
Revenue at 14.4 mils
2,168,859
The estimates for exemptions for veterans, widows and senior citizens are based upon the ratio of the
city’s exemptions to the residential digest. The residential digest is adjusted for property that does not
have a building structure on it. The city’s exemptions are the values reported in the Consolidation and
Evaluation of Digest 2016 dated July 28, 2016 and signed by Tax Commissioner Irvin J. Johnson.
The taxable value is further reduced by the successful appeal by property owners of the valuations in
the digest. A large number of appeals are not finalized until months after the digest is certified and tax
bills issued. A survey of all properties with taxable value greater than $500,000 found an appeals
value of $1,007,097. The estimate of the final reduction in taxable value is based on an appeals value
of $5,545,302. It is assumed that on average fifty percent of appeals will be successful. The following
tables on page C-3 show the calculation of the estimates for veterans and seniors.
C-2
City of Stone Mountain
Annexation Study 2016
Appendix C – Estimation of General Fund Revenues
Value of eligible property
Exemption for senior citizens
Ratio of exemption to valuation
City and
City
Annexation
57,935,219
98,446,914
1,761,240
2,992,802
0.0304
Value of eligible property
Exemption S5 military veterans
Exemption SD widows of vets
Total veterans exemptions
Ratio of exemptions to valuations
57,935,219
426,808
31,400
458,208
0.0079
98,446,914
778,614
Municipal Fines - $1,156,431. The estimate of Municipal Fines assumes that an increase from nine
patrol officers to twenty-one patrol officers will increase fine revenue by sixty percent (60%) at a
minimum. The estimate also assumes that the average net fine revenue for the last four months of
2016 will equal the first eight months of 2016. This estimate equals twenty-one percent (21%) of total
General Fund Revenue and is within the historic range of the city’s experience over the past ten years.
Gross Fine Revenue YTD 07/31/16
August Gross Fine Revenue
Estimated Fees due State at 15% of August Gross Revenue
Estimated Net Fine Revenue YTD 08/31/16
Monthly Average Net Fine Revenue YTD 08/31/16
Annualized Fine Revenue
Estimated increase of 59.68% due to increase in patrol officers
Probation Enforcement
Estimated Total Municipal Fine Revenue
430,705
50,588
(7,588)
473,705
59,213
710,556
424,059
21,816
1,156,431
Insurance Premium Tax - $510,309. These taxes are paid by life insurance companies doing
business in the state of Georgia and collected by the State Insurance Commissioner. The tax revenue is
distributed to local governments on October 15th of each year based upon population. The city
received $334,314 in 2015. The estimate assumes no change in population from 2015 and a pro-rated
increase over city revenue due to the increase in population.
Business Property Tax - $332,735. Business property taxes are paid on equipment, furniture,
inventory and other personal property owned by commercial enterprises. The following table is the
digest for values of taxable business property reported by the DeKalb County Tax Assessors Office in
the area proposed for annexation. The taxable values are adjusted for the freeport exemption for
industrial properties.
C-3
City of Stone Mountain
Annexation Study 2016
Appendix C – Estimation of General Fund Revenues
Taxable
Value
Tax ID
1687608
1700019
1765145
1822271
2034505
2335815
2533081
2541300
3011554
3011651
3704916
3705289
4063901
4101942
4380027
4439200
4455701
4520147
4533788
4636307
4661352
4679669
Total valuation of annexation business property
Total valuation of city business property
Total taxable valuation of business property
Business property tax revenue at 14.4 mils
70,116
15,745
11,877
12,259
954,626
141,996
199,956
85,135
10,572
9,602
30,752
9,443
8,257
24,907
11,800
31,025
11,776
9,680
24,006
19,960
600,674
65,894
Tax ID
4699856
4770879
5387691
5387712
5435245
5503992
5512657
5512673
8001087
8001240
8002402
8003586
8003636
8005080
1678757
3132432
4252525
4663533
8002674
8003690
8004463
8004654
Taxable
Value
18,294
102,066
124,138
8,006
17,757
137,288
110,959
8,714
42,069
8,189
3,512,168
15,207
208,191
77,310
8,511,659
1,160,037
433,778
788,095
68,991
18,687
1,855,402
32,818
19,619,881
3,486,785
23,106,666
332,735
The valuation of city business property is found on sheet number 47 of the final Consolidation and
Valuation of Digest report signed by Tax Commissioner Irvin J. Johnson and dated July 28, 2016.
Electric Franchise Taxes - $238,621. A franchise tax is a tax on the right or privilege of doing
business in the state. The most common right granted by the city is the use of public right of way on
the roads. The tax is paid by consumers of electric power based upon the billed amount for power
consumption and cost recovery charges. This tax appears on the monthly statement from the Georgia
Power Company. The tax rate for consumers in the area proposed for annexation would increase from
1.1525% to 2.9989%, which is the rate consumers in the city pay. The tax rate is capped at three
percent (3%). The revenue estimate assumes that the consumption of electric power can be pro-rated
based upon the increase in population from annexation. In 2016 the city received $156,327 in
franchise tax revenue. There is no data available to make an adjustment for tax revenue from
commercial enterprises. Therefore the estimate also assumes that the consumption of electric power
by commercial businesses in the annexation area is equal to that in the city. The Annexation Study
Committee believes this is a conservative estimate due to the fact that there are significantly more
commercial and industrial businesses in the annexation area than in the city.
C-4
City of Stone Mountain
Annexation Study 2016
Appendix C – Estimation of General Fund Revenues
HOST Tax - $144,674. HOST is an acronym for Homestead Option Sales Tax. A one cent sales tax
is collected in DeKalb County to fund capital projects and provide property tax relief from DeKalb
County property taxes to owner/occupants of residential property. The City’s share of HOST must be
used for capital expenditures and is based upon the real property digest. The revenue estimate is based
upon the ratio of eligible homestead property in the annexation area to that in the city.
Description
Eligible homestead property
Estimated HOST Tax Revenue
City
Annexation
57,935,219
40,511,695
85,140
59,534
Total
98,446,914
144,674
Local Road Maintenance Grant - $113,900. This annual grant is funded by the State of Georgia and
is based upon the number of road lane miles in the City. The City currently has 33.80 lane miles and
the annexation area would add 29.32 lane miles. The most recent grant received by the city was
$1,836 per lane mile and this rate is the basis for the revenue estimate.
Utility Property Tax - $111,960. Utility property taxes are paid by companies such as Georgia
Power, Atlanta Gas Light, CSX Railroad, and TV and cable companies. Taxable property includes
land and improvements. An example of utility property is the sub-station on Fourth Street in the City.
The valuation of utility property is made by the State Board of Equalization and is taxed at the same
mil rate as real property. The following table compares the estimates of tax revenue between the 2016
city digest and the estimated digest for annexation.
Owner
AT&T
Atlanta Gas Light Company
Bellsouth/ATT&T of Georgia
CSX Transportation Inc.
GC Pivotal LLC
Georgia Power Company
Level 3 Communications
MCI Communications
Sprint Communications Co. LP
Zayo Group LLC
Totals
Tax rate in mils
Utility Property Tax Revenue
Account
2323124
2322969
2323612
2323183
8003901
2323248
4338659
2323345
2323761
8000098
City
Annexation
165,184
143,289
651,002
564,715
49,787
43,188
202,198
365,070
908
787
4,161,453
1,357,743
12,337
10,701
1,726
1,497
20,339
17,643
2,934
2,545
5,267,868
2,507,178
Total
308,473
1,215,717
92,975
567,268
1,695
5,519,196
23,038
3,223
37,982
5,479
7,775,046
14.400
111,960
Three different methods were used to estimate utility property revenue:
1. Georgia Power Company - The taxable value of Georgia Power property located in the city
ranks among the highest of smaller cities in DeKalb County due to the distribution sub-station
located in the city. The sub-station has an estimated value of $2,696,000. No sub-station is
located in the annexation area. The table on page C-5shows all cities in DeKalb except Atlanta
sorted by the Georgia Power Company utility digest per square mile. The estimate is based
upon the average digest per square mile for the four smallest city digests in DeKalb County to
C-5
City of Stone Mountain
Annexation Study 2016
Appendix C – Estimation of General Fund Revenues
avoid overstating the valuation due to sub-stations. The average for the four smallest digests is
$819,893 per square mile. The estimate of the Georgia Power Company utility digest
($1,357,743) for the annexation area is calculated by multiplying the area of annexation (1.656
square miles) times the adjusted average utility digest ($819,893). The committee considers
this a conservative estimate.
Jurisdiction
Stone Mountain
Annexation Area
Total Georgia Power Digest
Area in
Square Miles
1.700
1.656
Jurisdiction
Lithonia
Stone Mountain
Chamblee
Decatur
Brookhaven
Clarkston
Dunwoody
Pine Lake
Doraville
Avondale Estates
Average
Average of lower four cities
Area in
Square Miles
0.910
1.700
3.089
4.170
11.700
1.090
13.170
0.194
3.591
1.081
Georgia
Power Digest
4,161,453
1,357,743
5,519,196
Georgia
Power Digest
2,284,884
4,161,453
5,440,569
5,697,716
15,264,108
1,360,173
11,784,490
167,227
3,092,279
715,256
Digest per
Square Mile
2,447,914
819,893
Digest per
Square Mile
2,510,862
2,447,914
1,761,272
1,366,359
1,304,625
1,247,865
894,798
861,995
861,119
661,661
1,391,847
819,893
2. Telecom, Cable & Natural Gas Utilities - The second method of estimation for utility
property values is based upon the number of lane miles in the city. Lane-miles are measured
by the number of lanes multiplied times the length of roadway. A two lane road measuring
one mile in length equals two lane miles. There are 33.80 lane miles in the city and 29.32 lane
miles in the annexation area. The estimate assumes the same value per lane mile in the
annexation area as value per lane mile in the city.
This method was applied to telephone, cable and natural gas utilities and chosen because these
utilities primarily use road right of way. A significant amount of telephone and cable property
piggybacks on Georgia Power poles. Natural gas pipe lines are buried underground.
Utilities
Atlanta Gas Light Company
AT&T Communications
Bellsouth Telecom/AT&T GA
City
Annexation
Lane Miles 33.80 Lane Miles 29.32
651,002
564,715
165,184
143,289
49,787
43,188
C-6
City of Stone Mountain
Annexation Study 2016
Appendix C – Estimation of General Fund Revenues
GC Pivotal LLC
Level 3 Communications
MCI Communications
Sprint Communications Inc. LP
ZAYO Group LLC
Total
908
12,337
1,726
20,339
2,934
904,217
787
10,701
1,497
17,643
2,545
784,365
This method was considered for the Georgia Power Company estimate. Method 2 produced an
estimate that lowered revenue by $2,059. Method 1 was chosen due to the higher values of
overhead improvements in the annexation area.
3. CSX Transportation Inc. – The third method of estimation for utility property values is based
upon the linear feet of railway owned by CSX Transportation Inc. The estimate assumes the
same value per linear foot in the annexation area as the linear value per foot in the city.
Linear Feet
of Railway
6,098
11,010
City
Annexation
Total
Digest
202,198
365,070
567,268
Building Structure Permits - $94,896. Building structure permits are issued primarily to licensed
contractors. Fees are collected to pay for inspections for compliance with building codes. The revenue
estimate is 1.5 times the 2016 revenue estimate for the City. The city contracts with SafeBuilt of
Georgia for inspection services. The cost is seventy percent (70%) of the fee and this percentage is
used in the budget of expenditures ($66,427). When revenues are lower there is a corresponding lower
cost to the city. Therefore it is not critical to the establishment of an estimate.
Business and Occupation Tax - $73,280. Business Occupation Taxes are paid by businesses
organized for profit and domiciled in the City. The tax rate is $180 for the first five employees and
$30 for each additional employee. DeKalb County occupation taxes are based on business
classification, employees and gross receipts. No data is available for employment in the study area.
The revenue estimate assumes twice the actual revenue of the City. The Annexation Study Committee
believes this is a conservative estimate due to the fact that there are significantly more commercial and
industrial businesses in the annexation area than in the city.
Motor Vehicle Sales Tax - $57,735. Motor Vehicle Sales Taxes are paid by purchasers of
automobiles and trucks. They are collected by the Georgia Department of Revenue and remitted to the
city based on the address of the purchaser. The revenue estimate assumes that the city revenue can be
pro-rated based upon the increase in population from annexation, that is, there will be a comparable
purchasing activity in the annexation area.
Beer & Wine Tax - $56,616. Beer and wine taxes are paid by wholesalers distributing alcoholic
beverages in the city. The revenue estimate is based on a survey of retailers in the annexation area.
There are two package stores in the city that sell beer and wine. There are four establishments that sell
beer and wine for consumption and one establishment that sells beer, wine and distilled spirits for
consumption. The area of annexation has seven package stores that sell beer and wine (including
Kroger and Walmart) and two stores that sell beer, wine and distilled spirits. No establishments were
C-7
City of Stone Mountain
Annexation Study 2016
Appendix C – Estimation of General Fund Revenues
found that sell alcoholic beverages for consumption. The estimated increase in revenue is four times
the revenue received by the City.
Television Cable Franchise Taxes - $48,910. These taxes are paid primarily by AT&T and Comcast.
The revenue estimate assumes that the city revenue can be pro-rated based upon the increase in
population from annexation.
Gas Franchise Taxes - $48,014. These taxes are paid by the Atlanta Gas Light Company. The
revenue estimate assumes that the city revenue can be pro-rated based upon the increase in population
from annexation.
Real Estate Transfer Tax – $47,727. The real estate transfer tax is an excise tax on transactions
involving the sale of real property where title to the property is transferred from the seller to the buyer.
The tax is based upon the property's sale price at the rate of $1 for the first $1,000 or fractional part of
$1,000 and at the rate of 10 cents for each additional $100 or fractional part of $100. The revenue
estimate assumes that the city revenue can be pro-rated based upon the increase in taxable real property
value from annexation, that is, there will be a comparable real estate activity in the annexation area.
Motor Vehicles Property Tax - $37,376. Most vehicles purchased prior to March 1, 2013 are subject
to the ad valorem property tax. Vehicles purchased after March 1, 2013 are not subject to the property
tax. The DeKalb County Tax Commissioner maintains a vehicle digest based upon values established
by the Georgia Department of Revenue. The value of the digest declines during the year as older
vehicles are traded or sold. The revenue estimate is based upon the historical decline in city revenues
and the population ratio. During the years 2013-2016 the average decline in the city’s vehicle digest
was 26.81%. The population increased by 66.81% based on the 2015 census estimate.
Description
2016 City Motor Vehicle Digest1
Estimated Increase from Annexation
Estimated Decrease from Trade2
Estimated Motor Vehicle Digest
Estimated Motor Vehicle Tax Revenue at 14.4 mils
Increase/
Decrease
Valuation
66.81%
2,323,430
1,552,237
-26.81% (1,039,066)
2,836,601
39,289
Intangibles Tax - $38,309. Every lender holding a long-term note secured by real estate must record
the security instrument in the county in which the real estate is located within 90 days from the date of
the instrument executed to secure the note. The tax for recording the note is at the rate of $1.50 for
each $500.00 or fractional part of the face amount of the note. The maximum amount of recording tax
on any single note is $25,000. The revenue estimate assumes that the city revenue can be pro-rated
based upon the increase in taxable real property value from annexation, that is, there will be a
comparable real estate activity in the annexation area.
Sanitation Franchise Taxes - $22,892. These taxes are paid by the city’s contractor, Advanced
Disposal at a rate of three percent (3%) of sales in the city. The estimate assumes that the commercial
service sales in the annexation area will equal the sales in the city. This is a conservative estimate
given that there are approximately three times as many commercial enterprises in the annexation area.
There are approximately 1,745 residential service addresses in the city for sanitation services. The
annexation area adds approximately 1,186 service addresses based upon residential properties with a
C-8
City of Stone Mountain
Annexation Study 2016
Appendix C – Estimation of General Fund Revenues
building structure. The estimate for sanitation franchise tax revenue for the annexation area is based
on the ratio of service addresses multiplied times the city’s taxable services.
Description
Taxable Commercial Service Sales
Taxable Residential Service Sales
Total Taxable Service Sales
Sanitation Franchise Revenue
City
Annexation Total Taxable
134,124
134,124
268,248
294,610
200,233
494,843
428,734
334,357
763,091
22,892.00
Real Property Penalty & Interest Prior Years - $22,176. This revenue is collected from property
owners who make tax payments after the due date. The revenue estimate is equal to the anticipated
revenue received by the city and no increase was made for annexation.
Insurance License - $19,700. Insurance agents doing business in the city are required to pay a license
fee of $50.00. The revenue estimate is equal to the anticipated revenue received by the city and no
increase was made for annexation. The assumption is that there will be no significant increase in the
number of agents doing business in the annexation area.
The following table shows the other General Fund revenue estimates for the annexation study.
Revenue Source
Telephone Franchise
Financial Institution Taxes
Liquor Beer & Wine License
Background Check Fees
Beer & Wine Licenses
Accident Report
Medlock Park Rental
Railroad Equipment AVT
Brew Pub License
Zoning & Land Use
Display Permit
Energy Excise Tax
Mixed Drink Tax
Commercial Vehicles AVT
Sign Permits
Leila Mason Park Rental
Registry of Foreclosed Property
Other
Yard Sale Permits
Total all other revenue
Revenue Estimate
10,383
8,943
8,400
6,983
5,500
3,557
2,400
1,918
1,000
800
800
683
639
614
600
575
420
315
180
54,710
C-9
% of Total Revenue
0.19%
0.16%
0.15%
0.13%
0.10%
0.07%
0.04%
0.04%
0.02%
0.01%
0.01%
0.01%
0.01%
0.01%
0.01%
0.01%
0.01%
0.01%
0.00%
1.01%
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Personnel accounts for a large percentage (63.14%) of the expense to provide governmental services.
Therefore the estimation of expenditures starts with a determination of the personnel necessary to
provide the level of service desired. Compensation for each position of employment must be
competitive with other local governments. To that end the city reviews annually the Salary and Wage
Survey conducted by the Georgia Department of Community Affairs (DCA). The following table is an
example of the research used to help in the determination of compensation. The position in this survey
is Administrative Secretary. Six of the thirteen cities have a starting salary less than Stone Mountain
and twelve cities have a maximum salary greater than Stone Mountain. The survey does not provide
detailed job descriptions for each city. For some positions there can be significant variation in job
duties. This factor is also considered when establishing the compensation for positions employed by
the city.
DCA 2015 WAGE AND SALARY SURVEY
CITIES IN METRO ATLANTA WITH POPULATION 10,000 – 25,000
RANKED BY STARTING SALARY
Jurisdiction
Suwanee
College Park
Norcross
Doraville
Lilburn
Conyers
Sugar Hill
Decatur
Snellville
Fayetteville
Riverdale
Acworth
Holly Springs
Average
Stone Mountain
Population
18,164
14,598
16,349
10,714
12,543
15,718
20,821
20,380
19,439
16,725
15,669
21,867
10,237
16,402
Starting Maximum
Salary
Salary
35,547.20 47,216.00
33,568.00 51,077.00
32,968.00 54,038.40
32,240.00 46,571.20
32,011.20 48,006.40
31,467.02 44,277.26
30,846.00 53,040.00
30,804.80 48,048.00
30,638.40 55,723.20
30,340.00 50,203.00
28,717.00 44,788.00
27,872.00 44,345.60
24,003.20 38,396.80
30,847.91 48,133.14
33,592.00 38,417.60
The DCA Wage and Salary Survey can be found at http://www.dca.ga.gov/dcawss/query_search.asp.
D-1
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Positions are assigned a classification and pay grade. Compensation for some appointed positions are
set by the Mayor and City Council. The following table is the line item for each full and part-time
position established for this study.
Hourly
Pay Rate Biweekly
18.46 1,476.80
25.64
769.20
3,077.00
20.17 1,613.60
17.92 1,433.60
17.92 1,433.60
1,888.00
12.94 1,035.20
18.46 1,476.80
16.39 1,311.20
11,691.80
Position
Assistant City Clerk
Accountant
City Manager
Code Compliance Officer
Code Compliance Officer
Code Compliance Officer
City Clerk
Clerk/Receptionist
Assistant City Clerk
Administrative Secretary
Dept. 030 Administration Total
Allocation Dept. 055 - Full Time
Allocation Dept. 055 - Part Time
Allocation Dept. 030 - Full Time
Allocation Dept. 030 - Part Time
Sum Check to Total
16.39
25.64
Position
Deputy Court Clerk
Municipal Court Clerk
Deputy Court Clerk
Deputy Court Clerk
Municipal Court Judge
Environmental Court Judge
Assistant Judge
Assistant Judge
Assistant Judge
Dept. 035 Municipal Court
D-2
Estimated
Budget
38,396.80
19,999.20
80,002.00
41,953.60
37,273.60
37,273.60
49,088.00
26,915.20
38,396.80
34,091.20
403,390.00
163.90
51.28
4,261.40
1,333.28
379,129.40
18,665.92
403,390.00
Hourly
Pay Rate Biweekly
14.94 1,195.20
21.98 1,596.95
14.23 1,138.40
14.23 1,138.40
Estimated
Budget
31,075.20
41,520.70
29,598.40
29,598.40
18,000.00
7,200.00
7,200.00
7,200.00
7,200.00
178,592.70
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Position
Administrative Officer
Chief
CID
CID
CID
Lieutenant
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Officer First Class
Records Clerk
Records Clerk
Sergeant - Patrol
Sergeant - Patrol
Sergeant - Patrol
Sergeant - Patrol
Sub-total Public Safety
Officer First Class – Part Time
Dept. 040 Public Safety
Hourly
Pay Rate
20.17
19.66
23.47
19.66
26.27
18.79
19.35
18.79
19.35
19.93
19.93
19.35
18.79
19.35
19.35
19.35
18.79
18.79
18.79
18.79
18.79
18.79
19.35
16.64
16.39
22.12
20.85
20.85
20.85
Biweekly
1,694.28
2,957.00
1,651.44
1,971.48
1,651.44
2,206.68
1,578.36
1,625.40
1,578.36
1,625.40
1,674.12
1,674.12
1,625.40
1,578.36
1,625.40
1,625.40
1,625.40
1,578.36
1,578.36
1,578.36
1,578.36
1,578.36
1,578.36
1,625.40
1,397.76
1,376.76
1,858.08
1,751.40
1,751.40
1,751.40
23.80
1,380.40
D-3
Estimated
Budget
44,051.28
76,882.00
42,937.44
51,258.48
42,937.44
57,373.68
41,037.36
42,260.40
41,037.36
42,260.40
43,527.12
43,527.12
42,260.40
41,037.36
42,260.40
42,260.40
42,260.40
41,037.36
41,037.36
41,037.36
41,037.36
41,037.36
41,037.36
42,260.40
36,341.76
35,795.76
48,310.08
45,536.40
45,536.40
45,536.40
1,324,710.40
35,890.40
1,360,600.80
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Full Time Position
Supervisor
Supervisor
Foreman
Equipment Operator
Equipment Operator
Equipment Operator
Driver
Driver
Driver
Director
Dept. 050 Public Works Full Time
Allocation FT - Public Works Fund 01
Allocation FT - Sanitation Fund 05
Allocation FT - Storm Water Fund 08
Allocation FT - Parks Fund 01
Allocation FT - Cemetery Fund 03
Sum Check to Total Full Time
Hourly
Pay Rate
18.46
17.92
24.52
17.14
16.39
16.39
16.62
15.43
15.43
Allocation
%
69%
3%
10%
17%
1%
100%
Biweekly
1,476.80
1,433.60
1,961.60
1,371.20
1,311.20
1,311.20
1,329.60
1,234.40
1,234.40
2,957.00
Estimated
Budget
38,396.80
37,273.60
51,001.60
35,651.20
34,091.20
34,091.20
34,569.60
32,094.40
32,094.40
76,882.00
406,146.00
10,778.49
468.63
1,562.10
2,655.57
156.21
280,240.74
12,184.38
40,614.60
69,044.82
4,061.46
406,146.00
678.60
594.00
678.60
678.60
678.60
678.60
678.60
678.60
678.60
678.60
17,643.60
15,444.00
17,643.60
17,643.60
17,643.60
17,643.60
17,643.60
17,643.60
17,643.60
17,643.60
174,236.40
4,623.97
201.04
670.14
1,139.24
67.01
120,223.12
5,227.09
17,423.64
29,620.19
1,742.36
174,236.40
Part Time Position
Laborer I
Laborer I
Laborer I
Laborer I
Laborer I
Laborer I
Laborer I
Laborer I
Laborer I
Laborer I
Dept. 050 Public Works Part Time
Allocation PT - Public Works Fund 01
Allocation PT - Sanitation Fund 05
Allocation PT - Storm Water Fund 08
Allocation PT - Parks Fund 01
Allocation PT - Cemetery Fund 03
Sum Check to Total Part Time
11.70
11.88
11.70
11.70
11.70
11.70
11.70
11.70
11.70
11.70
Allocation
%
69%
3%
10%
17%
1%
100%
D-4
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Hourly
Estimated
Pay Rate Biweekly
Budget
9.44
188.80
4,908.80
15.66 1,252.80 32,572.80
37,481.60
Position
Visitor Center Clerk – Part Time
Visitor Center Manager
Dept. 075 Visitors Center
Position
DDA Director
Assistant to the Director
Dept. 120 Downtown Development Authority
Hourly
Estimated
Pay Rate Biweekly
Budget
23.44 1,875.20 48,755.20
17.92 1,433.60 37,273.60
86,028.80
The following table shows the total expenditures for personnel for the General Fund.
GENERAL FUND
PERSONNEL EXPENDITURES BY DEPARTMENT
Total Personal Services
Regular Employees
Part Time Employees
Deferred Compensation 457(b)
Overtime
Group Health Ins.
Disability Insurance
F.I.C.A.
Medicare
Worker's Comp.
Uniforms
Retirement
Travel and Training
Total Personal Services
Total Expenditures Budget
Percentage of Personal Services
Estimated
Budget
Admin
379,130
18,666
870
1,536
58,545
1,667
24,806
5,806
8,127
1,800.00
3,600.00
504,553
Estimated
Budget
Estimated
Public
Budget
Works
Parks
Totals
280,241
69,045 2,231,720
120,224
29,621
204,402
8,118
0
25,871
8,408
0
37,039
44,885
11,059
316,143
1,853
0
9,818
25,398
6,146
154,531
5,940
1,454
36,162
43,188
6,636
112,554
18,325
35,100
233,420
4,330
12,318
1,769,944
556,580
123,961 3,409,078
5,399,330
63.14%
Estimated Estimated
Budget
Budget
Court
Police
178,593 1,324,711
0
35,891
1,023
15,860
600
26,495
19,515
182,139
741
5,557
11,154
87,027
2,608
20,354
1,998
52,605
14,975
4,388
220,620
D-5
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
The expenditure estimate in the following table includes contingency funding. The percentage of
contingency funding meets the minimum of three percent (3%) set as a goal by the city’s budget
ordinance.
EXPENDITURES BY DEPARTMENTAL CLASSIFICATION
Department
Elected Officials
Administration
Buildings
Gen. Government
Municipal Court
Public Safety
Public Works
Parks
Debt Service
TOTAL GENERAL FUND
Expenditure
Estimate
39,591
692,193
96,843
601,029
305,795
2,031,397
1,063,837
171,998
396,647
5,399,330
Contingency
Funding
0
23,614
14,140
18,720
7,073
43,704
40,692
10,776
0
158,718
Department
Percentage
0.00%
3.53%
17.10%
3.21%
2.37%
2.20%
3.98%
6.68%
0.00%
3.13%
For budgetary purposes the total transfer of $175,624 from the General Fund is included in the total
estimated expenditures of $5,261,127. Total expenditures for all funds is therefore $175,624 less than
$6,721,540. The following table shows the transfers to other funds from the General Fund.
TRANSFERS FROM THE GENERAL FUND TO OTHER FUNDS
Fund
General Fund
Hotel/Motel Tax Fund
Cemetery Fund
Solid Waste Management Fund
Police Asset Forfeiture Fund
Capital Improvement Fund
Storm Water Management Fund
Downtown Development
Authority
Totals
Estimated
Revenue
5,421,146
23,799
9,200
1,006,586
3,100
From
General
Fund
Estimated
Expenditures
5,240,612
25,790
47,571
8,252
17,452
988,773
3,100
298,171
22,400
6,784,402
D-6
141,582
175,624
Expenditure
Contingency
Funding
158,718
2,018
17,813
247,154
51,017
156,364
6,701,026
7,619
237,185
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Elected Officials
The expenditure budget for members of council is identical for all six positions. Office space is not
available for members of council. The budget for Education and Training funds one class at the
Atlanta meeting of the Georgia Municipal Association each January.
Description
Personal Services/Benefits
Personal Service Wages
FICA Contributions
Medicare
Total Personal Services/Benefits
Purchased/Contracted Services
Travel
Meetings & Conventions
Education & Training
Total Purchased/Contracted Services
Supplies
Office Supplies
Total Supplies
Total Each Council Member
Estimated Budget
3,600
225
53
3,878
100
250
350
0
4,228
The Mayor maintains an office at City Hall.
Description
Personal Services/Benefits
Personal Service Wages
FICA Contributions
Medicare
Total Personal Services/Benefits
Purchased/Contracted Services
Communications
Travel
Meetings & Conventions
Education & Training
Total Purchased/Contracted Services
Supplies
Office Supplies
Total Supplies
Total Mayor Wheeler
D-7
Estimated Budget
12,000
748
175
12,923
600
400
1,000
100
100
14,023
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Administration
The City Manager is responsible for the Department of Administration and provides oversight for all
other departments and funds. The line item detail for the department can be found in Appendix E.
ESTIMATED EXPENDITURES FOR ADMINISTRATION
Description Administration
Personal Services/Benefits
Regular Employees
Part Time Employees
Deferred Compensation 457(b)
Overtime
Group Health Insurance
Disability Insurance
F.I.C.A.
Medicare
Worker's Comp
Total Personal Services/Benefits
Purchased/Contracted Services
Office Administrative
Professional Services
Building Inspection
Technical Services
Equipment and Repair Other
Vehicle Repair & Maintenance
Land & Building Rental
Communications
Advertising
Printing & Binding
Travel
Meetings & Conventions
Dues & Fees
Education & Training
Purchased/Contracted Services - Other
Total Purchased/Contracted Services
Table continued on page D-9.
D-8
Estimated Budget
379,130
18,666
870
1,536
58,545
1,667
24,806
5,806
8,127
499,153
22,368
120
66,432
24,350
3,347
1,385
11,997
7,367
1,824
1,101
2,300
702
85
1,300
0
144,678
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Table continued from page D-8
Description Administration
Supplies
Postage
Office Supplies
Computer Software
Gasoline - Code Enforcement
Small Equipment & Furniture
Other Supplies
Uniforms - Code Enforcement
Total Supplies
Capital Outlays
Vehicles - Code Enforcement
Computer
Other
Total Capital Outlay
Other Costs
Payments to Others
Contingencies
Total Other Costs
Total Administration
Estimated Budget
3,032
3,812
0
2,763
1,341
0
1,800
12,748
0
12,000
0
12,000
0
23,614
23,614
692,193
Public Buildings
The budget for Public Buildings funds the maintenance of City Hall and other facilities used by the
city for public use, such as public restrooms, the Gazebo on Main Street and the historic train depot.
Description Public Buildings
Purchased/Contracted Services
Technical Services
Building Repairs & Maintenance
Building Insurance
Total Purchased/Contracted Services
Supplies
Water
Natural Gas
Electricity/Public Facilities
Other Supplies
Total Supplies
Other Costs – Storm Water Utility
Contingencies
Total Public Buildings
D-9
Estimated Budget
3,776
12,861
12,002
28,639
5,220
5,918
36,934
5,252
53,324
740
14,140
96,843
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
General Government
The City Manager is responsible for the administration of General Government. Some line items have
no amount budgeted. Expenditures for these items are variable and are funded by transfers from the
contingency line item. The line item detail for the department can be found in Appendix E.
Description
Personal Services/Benefits
Retirement
Unemployment Insurance
Medical Reimbursement Plan
Total Personal Services/Benefits
Purchased/Contracted Services
Professional Services
Legal Service
Audit Service
Code Revisions
Technical Services
Elections
Land & Building Rental
General Liability Premium
Misfeasance Insurance
Public Officials Insurance
Employment Practices
General Liability Deductible
Workers Comp Adjustment
Advertising
Special Events
Travel
Dues & Fees
Education & Training
Total Purchased/Contracted Services
Supplies
Other Supplies
Holiday Expense
Employee Awards
Community Affairs
Total Supplies
General Government table continued on page D-11.
D-10
Estimated Budget
233,420
233,420
13,459
17,645
24,400
3,050
6,434
6,800
610
18,246
1,028
8,071
18,190
4,000
0
2,400
1,200
1,200
12,809
600
140,142
785
7,500
800
1,332
10,417
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
General Government table continued from page D-10
Description
Estimated Budget
Other Costs
Contingencies
Inter-Fund Transfer to Fund 02
Inter-Fund Transfer to Fund 03
Inter-Fund Transfer to Fund 05
Inter-Fund Transfer to Fund 07
Inter-Fund Transfer to Fund 08
Inter-Fund Transfer to Fund 20
Total Other Costs
Debt Service
Interest Expense
Total Debt Service
Total General Government
18,720
25,790
8,252
0
0
0
141,582
194,344
22,706
22,706
601,029
Municipal Court Services
The Clerk of the Municipal Court is responsible for Municipal Court Services. Some line items have
no amount budgeted. Expenditures for these items are variable and are funded by transfers from the
contingency line item. The line item detail for the department can be found in Appendix E.
Description Municipal Court Services
Personal Services/Benefits
Regular Employees
Part Time Employees
Deferred Compensation 457(b)
Overtime
Group Health Ins
Disability Insurance
F.I.C.A.
Medicare
Worker's Comp
Total Personal Services/Benefits
Municipal Court Services table continued on page D-12.
D-11
Estimated Budget
178,593
0
1,023
600
19,515
741
11,154
2,608
1,998
216,232
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Municipal Court table continued from page D-11
Description Municipal Court Services
Purchased/Contracted Services
Office/Administrative
Professional Services
Solicitor
Court Appointed Attorney
Technical Services
Equipment Repair
Land & Building Rental
Communications
Printing & Binding
Travel
Dues & Fees
Court Appearance Fees
Education & Training
Judicial Training
Other Purchased/Contracted Services
Total Purchased/Contracted Services
Supplies
Postage
Office Supplies
Computer Software
Small Equipment
Total Supplies
Capital Outlays
Computer
Other
Total Capital Outlay
Other Costs
Bond Refunds
Contingencies
Total Other Costs
Total Municipal Court
D-12
Estimated Budget
71
1,800
14,400
5,100
27,658
0
0
2,148
1,200
3,903
325
4,950
485
900
0
62,940
1,968
1,693
0
3,661
0
15,889
7,073
22,962
305,795
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Public Safety
The Chief of Police is responsible for the Department of Public Safety. Some line items have no
amount budgeted. Expenditures for these items are variable and are funded by transfers from the
contingency line item. The line item detail for the department can be found in Appendix E.
Description Public Safety
Regular Employees
Part Time Employees
Deferred Compensation 457(b)
Overtime
Group Health Ins.
Disability Insurance
F.I.C.A.
Medicare
Worker's Comp.
Total Personal Services/Benefits
Professional Services
Technical Services
Equipment Repair Other
Radio Maintenance
Vehicle Repair & Maintenance
Land & Building Rental
Law Enforcement & Liability
Vehicle Insurance
General Liability Deductible
Communications
Printing & Binding
Travel
Meeting & Conventions
Dues & Fees
Education & Training
Total Purchased/Contracted Services
Postage
Ammunition
Office Supplies
Gasoline
Small Equipment
Other Supplies
Uniforms
Total Supplies
Contingencies
Total Other Costs
Total Public Safety
D-13
Estimated Budget
1,324,711
35,891
15,860
26,495
182,139
5,557
87,027
20,354
52,605
1,750,639
3,473
6,940
2,253
5,002
25,242
14,930
40,860
15,270
4,000
14,532
2,932
3,210
1,080
770
1,120
141,614
330
1,900
4,352
72,120
0
1,763
14,975
95,440
43,704
43,704
2,031,397
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Public Works
The Director of Public Works is responsible for the Department of Public Safety. Some line items
have no amount budgeted. Expenditures for these items are variable and are funded by transfers from
the contingency line item. The line item detail for the department can be found in Appendix E.
Description Public Works
Regular Employees
Part Time Employees
Deferred Compensation 457(b)
Overtime
Group health Ins.
Disability Insurance
F.I.C.A.
Medicare
Worker's Comp.
Tree Removal
Equipment Maintenance
Radio Maintenance
Vehicle Repair & Maintenance
Building Repair & Maintenance
Street Repair & Maintenance
LMIG Street Repairs
Equipment Rental
Land & Building Rental
Property Insurance
Vehicle Insurance
Communication
Travel
Dues & Fees
Education & Training
Contract Labor
General Supplies Other
Office Supplies
Signs
Water
Natural Gas
Electricity for Public Works Facility
Electricity for Streetlights
Gasoline
Small Equipment
Other Supplies
Uniforms
Contingencies
Total Public Works
Estimated Budget
280,241
120,224
8,118
8,408
44,885
1,853
25,398
5,940
43,188
14,400
14,573
3,000
13,465
600
52,596
128,064
500
35,200
260
14,374
2,262
200
200
2,000
0
25,550
210
12,799
723
5,705
4,202
106,974
24,102
3,006
1,600
18,325
40,692
1,063,837
D-14
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Parks
The Director of Public Works is responsible for the Department of Public Safety. Some line items
have no amount budgeted. Expenditures for these items are variable and are funded by transfers from
the contingency line item. The line item detail for the department can be found in Appendix E.
Description Parks
Regular Employees
Part Time Employees
Group Health Insurance
Disability Insurance
F.I.C.A.
Medicare
Workers Comp
Youth Services
Equipment Repair
Building Repair
Park Repair
Water
Natural Gas
Electricity for Parks
Small Equipment
Other Supplies
Storm Water Utility
Contingencies
Total Parks
Estimated Budget
69,045
29,621
11,059
6,146
1,454
6,636
12,500
1,000
4,913
10,198
1,741
1,200
3,574
0
507
1,628
10,776
171,998
Debt Service
The City Manager is responsible for the administration of long term debt service. Capital outlays for
vehicles and equipment are funded by lease purchase agreements through the Georgia Municipal
Association (GMA). The budget estimate includes vehicle and equipment purchases for Code
Compliance, Public Safety and Public Works. In actual practice the purchase price for vehicles and
equipment is budgeted under capital outlay in each department as an expenditure and is off set by the
loan proceeds from the lease on the revenue side. City Hall was also funded by GMA through its
Bricks & Mortar loan program.
The following tables show the vehicles and equipment that would be included annually in the General
Fund budget. Also shown is the debt service for start-up costs resulting from annexation. Debt service
for start-up costs would not be renewed after five years. Any replacements thereafter would be funded
as an operating expense. The line item detail and discussion for capital outlay for start-up costs can be
found in Appendix E.
D-15
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
Police vehicles are fully equipped with radio, computer, video camera, emergency lights, sirens,
identifying graphics and safety equipment for transport of individuals under arrest.
Department
Police
Vehicles & Equipment
Ford Police utility
Total Principal
Interest Rate
Term in months
Quantity
6
Unit Cost
43,572
Total Cost
261,432
261,432
3.415%
48
Equipment for Code Compliance vehicles is similar to police vehicles. Public Works vehicles are
equipped with identifying graphics, emergency lighting, bed liners and tool chests.
Department
Code Compliance
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Vehicles & Equipment
Ford F150
Ford F250
Ford F650
Kubota mowers
Tractors
Street vacuum
Other equipment
Total Principal
Interest Rate
Term in months
Quantity
2
4
1
4
2
1
Unit Cost
22,289
29,298
57,050
15,000
40,000
30,000
Total Cost
44,578
117,192
57,050
60,000
80,000
30,000
10,000
398,820
3.415%
60
The following table shows the principal amount for capital purchases for start-up in each department.
A list of furniture and equipment for each department can be found in Appendix E.
Department
Administration
Court Services
Economic Development
Police
Public Works
Furniture & Equipment
See Appendix E Start-up
See Appendix E Start-up
See Appendix E Start-up
See Appendix E Start-up
See Appendix E Start-up
Total Principal
Interest Rate
Term in months
D-16
Total Cost
19,308
4,847
1,759
78,776
21,741
126,430
3.415%
60
City of Stone Mountain
Annexation Study 2016
Appendix D – Estimation of General Fund Expenditures
The following table is the total estimated budget for debt service. Debt service equals 7.35% of total
General Fund revenue.
Debt Service - Principal
Estimated Budget
City Hall
Computers
Audio-visual Equipment
Vehicles & Equipment
Police Vehicles & Equipment
Police Tag Reader
Police Vehicles & Equipment
Police Vehicle & Equipment
Start up for all Departments - Annexation
Public Works & Code Compliance Vehicles &
Equipment - Annexation
Police Vehicles & Equipment - Annexation
Total Principal
City Hall
Computers
Audio-visual Equipment
Vehicles & Equipment
Police Vehicles & Equipment
Police Tag Reader
Police Vehicles & Equipment
Police Vehicle & Equipment
Start up for all Departments - Annexation
Public Works & Code Compliance Vehicles &
Equipment - Annexation
Police Vehicles & Equipment - Annexation
Total Interest
Total Debt Service
Percentage of Total Revenue
D-17
Lease End
Date
61,407
689
5,713
19,424
9,153
5,960
41,544
9,927
23,592
02/24/31
02/23/17
04/13/17
03/17/18
08/18/18
08/11/18
08/11/19
03/30/20
60 mos.
74,419
62,054
313,882
60 mos.
48 mos.
53,404
3
36
516
383
252
2,714
1,081
3,951
12,462
7,963
82,765
396,647
7.35%
60 mos.
60 mos.
48 mos.
City of Stone Mountain
Annexation Study 2016
Appendix E – Line Item Detail for General Fund Budget
Appendix C contains the estimated budget for the top twenty sources of revenue for the General Fund.
The following table shows the remaining revenue line items for the General Fund.
Line Item
3000.31.1760
3000.31.6300
3000.32.1130
3000.34.6410
3000.32.1110
3000.34.2120
3000.34.7510
3000.31.1350
3000.32.1140
3000.32.2210
3000.32.2240
3000.31.4901
3000.31.4300
3000.31.1311
3000.32.2230
3000.34.7530
3000.32.2901
3000.34.9900
3000.32.9302
Revenue Source
Telephone Franchise
Financial Institution Taxes
Liquor Beer & Wine License
Background Check Fees
Beer & Wine Licenses
Accident Report
Medlock Park Rental
Railroad Equipment AVT
Brew Pub License
Zoning & Land Use
Display Permit
Energy Excise Tax
Mixed Drink Tax
Commercial Vehicles AVT
Sign Permits
Leila Mason Park Rental
Registry of Foreclosed Property
Other
Yard Sale Permits
Total all other revenue
Estimated
Revenue
10,383
8,943
8,400
6,983
5,500
3,557
2,400
1,918
1,000
800
800
683
639
614
600
575
420
315
180
54,710
% of Total
Revenue
0.19%
0.17%
0.16%
0.13%
0.10%
0.07%
0.04%
0.04%
0.02%
0.01%
0.01%
0.01%
0.01%
0.01%
0.01%
0.01%
0.01%
0.01%
0.00%
1.01%
The budget for estimated expenditures for the General Fund and line item detail begins on page E-2.
E-1
BLANK PAGE FOR MS WORD COVER PAGE
E-1
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES ADMINISTRATION DEPT 030
Estimated
Line Item
Description
Budget
Personal Services/Benefits
5030.51.1100 Regular Employees
379,130
5030.51.1101 Part Time Employees
18,666
5030.51.1102 Deferred Compensation 457(b)
870
5030.51.1300 Overtime
1,536
5030.51.2100 Group Health Insurance
58,545
5030.51.2120 Disability Insurance
1,667
5030.51.2200 F.I.C.A.
24,806
5030.51.2300 Medicare
5,806
5030.51.2700 Worker's Comp
8,127
Total Personal Services/Benefits
499,153
Purchased/Contracted Services
5030.52.1100 Office Administrative
22,368
5030.52.1200 Professional Services
120
5030.52.1204 Building Inspection
66,432
5030.52.1300 Technical Services
24,350
5030.52.2210 Equipment and Repair Other
3,347
5030.52.2220 Vehicle Repair & Maintenance
1,385
5030.52.2310 Land & Building Rental
11,997
5030.52.3200 Communications
7,367
5030.52.3300 Advertising
1,824
5030.52.3400 Printing & Binding
1,101
5030.52.3500 Travel
2,300
5030.52.3550 Meetings & Conventions
702
5030.52.3600 Dues & Fees
85
5030.52.3700 Education & Training
1,300
5030.52.3900 Purchased/Contracted Services. Other
Total Purchased/Contracted Services
144,678
Supplies
5030.53.1103 Postage
3,032
5030.53.1110 Office Supplies
3,812
5030.53.1120 Computer Software
0
5030.53.1270 Gasoline - Code Enforcement
2,763
5030.53.1600 Small Equipment & Furniture
1,341
5030.53.1700 Other Supplies
0
5030.53.1800 Uniforms - Code Enforcement
1,800
Total Supplies
12,748
E-2
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES ADMINISTRATION DEPT 030
Estimated
Line Item
Description
Budget
Capital Outlays
5030.54.2200 Vehicles - Code Enforcement
0
5030.54.2400 Computer
12,000
5030.54.2500 Other
0
Total Capital Outlay
12,000
Other Costs
5030.57.3000 Payments to Others
0
5030.57.9000 Contingencies
23,614
Total Other Costs
23,614
Total Administration
692,193
E-3
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES ADMIN DEPT 030 DETAIL
5030.52.1100 ADMINISTRATIVE SERVICES
Description
Cost
Payroll service
8,511.85
Tax, sanitation and SW fee collections
8,238.00
SAVE - Immigration Verification Mandate
300.00
Payroll checking account fees
641.13
Operating checking account fees
567.09
Commission on surplus sales
0.00
Telecom Management Svcs.
4,109.00
Totals
22,367.07
5030.52.1200 PROFESSIONAL SERVICES
Description
Cost
Employment personnel services
120.00
Totals
120.00
5030.52.1204 BUILDING INSPECTIONS
Description
Cost
Building inspections & plan reviews
66,432.00
Totals
66,432.00
5030.52.1300 TECHNICAL SERVICES
Description
Cost
IT support
24,000.00
Data backup
50.00
Data security
100.00
Disposal of confidential documents
200.00
Totals
24,350.00
5030.52.2210 EQUIPMENT MAINTENANCE
Description
Cost
Annual Contract for copier maintenance
2,280.00
Code Compliance Equipment
948.00
Toner shipping
119.00
Totals
3,347.00
5030.52.2220 VEHICLE REPAIRS & MAINT.
Description
Cost
Oil & lubrication
185.00
Other
1,200.00
Totals
1,385.00
5030.52.3200 COMMUNICATIONS
Description
Cost
Land lines, internet & fax
4,913.46
Email host
360.00
Mobile telephone
2,092.80
Wireless computer connection
912.24
Totals
7,366.26
5030.52.3300 ADVERTISING
Description
Cost
Bids, tax, hearing, legal notices
1,823.16
Totals
1,823.16
5030.52.3400 PRINTING & BINDING
E-4
Notes
ADP bi-weekly, annual and quarterly reports, W-2
DeKalb County Tax Commissioner
U. S. Department of Homeland Security
SunTrust Bank
SunTrust Bank
GovDeals; amend budget for surplus sales
Georgia Municipal Association
Notes
Caduceus Occupational Medicine
Notes
Safe Built
Notes
Carbonite - Incode data
Malwarebytes - four annual licenses
A Shred Ahead ($50 per 95 gal.)
Notes
Atlanta Office Machines
Radio, mobile computer & office equipment
Toner shipping not included in copier contract
Notes
Village Automotive (4 X $37)
Use contingency for 2015 Ford F-150
Notes
Comcast
Microsoft Exchange @ $5/month/email
Verizon - Code Enforcement x 2
Verizon - Code Enforcement x 2
Notes
The Champion News
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES ADMIN DEPT 030 DETAIL
Description
Stationery, business cards, forms
Copies of building plans
Totals
5030.52.3500 TRAVEL
Description
Mileage
Lodging
Lodging
Lodging
Meals
Meals
Meals
Mileage
Mileage
Mileage
Cost
Notes
730.80 Associated Printing
370.20 AAA Digital Repographics
1,101.00
Cost
300.00
600.00
240.00
480.00
140.00
60.00
120.00
300.00
60.00
0.00
2,300.00
Totals
5030.52.3550 MEETINGS & CONVENTIONS
Description
Cost
GMA Mayor's Day 2017
240.00
GMA Annual Convention
300.00
Annual Clerk's Conference - Athens
162.00
Totals
702.00
5030.52.3600 DUES & FEES
Description
Cost
Annual dues
0.00
Notary licenses
40.00
Annual dues
0.00
Annual dues
0.00
Annual renewal
45.00
Totals
85.00
5030.52.3700 EDUCATION & TRAINING
Description
Cost
Maintain Finance Officer certification
325.00
Code Compliance Certification
650.00
City Clerk Certifcation
325.00
Totals
1,300.00
5030.53.1103 POSTAGE
Description
Cost
General Correspondence
2,400.00
Return Receipt
204.94
Overnight Delivery
371.60
Occupation Tax Billing
55.20
Totals
3,031.74
E-5
Notes
Local trips for business purposes
GMA Annual Convention
City Clerk
Two Code Compliance Officers
GMA Annual Convention
City Clerk
Two Code Compliance Officers
GMA Annual Convention
City Clerk
Two Code Compliance Officers
Notes
ChaQuias Miller Thornton
ChaQuias Miller Thornton
Notes
International Association of Municipal Clerks
Two current through 2016 and 2017, respectively
Georgia Municipal Clerks Association
Georgia City/County Manager's Association
Sam's Club
Notes
Chaquias Miller Thornton
Two officers
Kate Settle
Notes
USPS First Class
USPS First Class
USPS Priority Overnight; FEDEX, or UPS
USPS First Class
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES ADMIN DEPT 030 DETAIL
5030.53.1110 OFFICE SUPPLIES
Description
Copy Paper
Computer Supplies
General Supplies
Totals
5030.53.1120 COMPUTER SOFTWARE
Description
Totals
Cost
Notes
968.40 Capital Office Products
911.64 Ink cartridges, laser toner, CD's
1,931.77 Paper clips, pens, markers, tape, staples, folders
3,811.81
Cost
0.00 CDW Govt
0.00
5030.53.1270 GASOLINE
Description
Code Enforcement
Cost
2,762.88
Totals
2,762.88
5030.53.1600 SMALL EQUIPMENT & FURNITURE
Description
Cost
Office furniture
0.00
Office equipment
1,340.85
Totals
1,340.85
5030.53.1700 OTHER SUPPLIES
Description
Cost
Supplies without G/L line item
0.00
Totals
0.00
5030.53.1800 UNIFORMS
Description
Cost
Shirts, pants & shoes
1,800.00
0.00
Totals
1,800.00
5030.54.2400 CAPITAL ASSETS - COMPUTERS
Description
Cost
12,000.00
0.00
Totals
12,000.00
Sub-total of line item detail
Notes
157,425.77
E-6
Notes
DeKalb County Fuel Station
Notes
Keyboards, printers, etc.
Notes
Fund from contingency
Notes
Code Compliance Officers
Notes
Replace Network Copier/Printer
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES ADMIN DEPT 030 DETAIL
G/L Line Item
5030.51.1100 Regular Payroll
5030.51.1101 Part time Payroll
5030.51.1102 Deferred Compensation
5030.51.1300 Overtime
5030.51.2100 Group Health Insurance
5030.51.2120 Disability Insurance
5030.51.2130 Dental Insurance
5030.51.2200 FICA
5030.51.2300 Medicare
5030.51.2700 Workers Compensation
5055.52.2310 Land & Building Rental
5030.57.9000 Contingencies
Budget
Notes
379,129.40
18,665.92
869.53
1,536.00
58,544.64
1,666.98
0.00
24,806.00
5,806.00
8,127.00
2
2
11,996.80 Satellite Office 920 ft at 13.04 per ft
23,613.86
Departmental Total
Round up total
Departmental Budget
692,187.90
6.03
692,193.93
E-7
Print Date: 10/13/2016
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES BUILDINGS DEPT 031
Line Item
5031.51.1100
5031.51.1101
5031.51.1102
5031.51.1300
5031.51.2100
5031.51.2120
5031.51.2200
5031.51.2300
5031.51.2700
5031.52.1300
5031.52.2230
5031.52.3101
5031.53.1210
5031.53.1220
5031.53.1231
5031.53.1700
Description Public Buildings
Personal Services/Benefits
Regular Employees
Part Time Employees
Deferred Compensation 457(b)
Overtime
Group Health Ins
Disability Insurance
F.I.C.A.
Medicare
Worker's Comp
Total Personal Services/Benefits
Purchased/Contracted Services
Technical Services
Building Repairs & Maintenance
Building Insurance
Total Purchased/Contracted Services
Supplies
Water
Natural Gas
Electricity/Public Facilities
Other Supplies
Total Supplies
Capital Outlays
5031.54.2500
Total Capital Outlay
Other Costs
5031.57.3400 Storm Water Utility
5031.57.9000 Contingencies
Total Other Costs
Total Public Buildings
E-8
Estimated
Budget
3,776
12,861
12,002
28,639
5,220
5,918
36,934
5,252
53,324
0
0
740
14,140
14,880
96,843
Print Date: 10/13/2016
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES BUILDINGS DEPT 031 DETAIL
5031.52.1300 TECHNICAL SERVICES
Description
Pest Control
Security Alarm Monitoring
Annual City Hall Sprinkler Inspection
Annual City Hall Fire Alarm Inspection
Annual Backflow Device Test
Cost
588.00
445.00
280.00
350.00
225.00
Notes
Terminix - City Hall 49.00 per month
Loud Security for City Hall & Train Depot
Cintas
Firetronics
Able Too LLC - City Hall 3 backflow devices
2
Satellite Offices - Annexation
1,888.00 All of the above for one satellite facility 6, 280 ft
Totals
3,776.00
5031.52.2230 BUILDING REPAIRS & MAINTENANCE
Description
Cost
Notes
General repairs & maintenance
12,860.88 Contingency for repairs to public buildings
Totals
12,860.88
5031.53.1210 WATER & SEWER
Description
Cost
Notes
Public Restrooms
1,652.48 DeKalb Co. - Acct 1810583
Old Train Depot
682.14 DeKalb Co. - Accts 1769968 & 1810044
City Hall
1,253.54 DeKalb Co. - Acct 5696286
Gazebo
46.33 DeKalb Co. - Acct 1813249
Satellite Offices - Annexation
1,584.91 70% of City Hall
Totals
5,219.40
5031.53.1220 NATURAL GAS
Description
Cost
Notes
Public Restrooms
629.37 Gas South
Old Train Depot
443.03 Gas South
Rock Gym
1,280.84 Gas South
Satellite Offices - Annexation
3,564.00 Gas South
Totals
5,917.24
5031.53.1231 ELECTRIC POWER/PUBLIC BUILDINGS
Description
Cost
Notes
Public Restrooms
1,124.19 Georgia Power - 96698-37002
Gazebo
993.32 Georgia Power - 03957-60031
Old Train Depot
2,280.23 Georgia Power - 98588-37009 & 98798-37009
City Hall
18,170.70 Georgia Power - 15636-39020
Rock Gym
1,056.85 Georgia Power - 45058-45003
City Hall exterior
380.74 Georgia Power - 39298-34018
Satellite Offices - Annexation
12,927.46 Georgia Power - 60% of City Hall
Totals
36,933.49
E-9
Print Date: 10/13/2016
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES BUILDINGS DEPT 031 DETAIL
5031.53.1700 OTHER SUPPLIES
Description
Paper, trash bags & cleaners
Totals
5031.57.3400 STORM WATER UTILITY
Description
Second Street Parking Lot
City Hall
City Hall
Train Depot
Totals
Cost
Notes
5,251.61 Public restrooms and Govt. Buildings
5,251.61
Cost
288.00
240.00
115.20
96.00
739.20
Notes
18 089 07 002
18 089 07 003
18 089 07 004
Not on current digest
Sub-total of line item detail
70,697.82
5031.52.3101 Building Insurance
5031.54.2500 Capital Outlay - Other
5031.57.9000 Contingencies
12,002.00
0.00 Capital Outlay - Other
14,139.56 20% of Sub-total line item detail
Departmental Total
Round up total
Departmental Budget
96,839.38
3.62
96,843.00
E-10
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES GENERAL GOVERNMENT DEPT 032
Line Item
5032.51.2400
5032.51.2600
5032.51.2910
5032.52.1200
5032.52.1210
5032.52.1220
5032.52.1230
5032.52.1300
5032.52.2160
5032.52.2310
5032.52.3100
5032.52.3102
5032.52.3103
5032.52.3104
5032.52.3110
5032.52.3120
5032.52.3300
5032.52.3360
5032.52.3500
5032.52.3600
5032.52.3700
5032.53.1700
5032.53.1710
5032.53.1720
5032.53.1730
5032.57.9000
5032.57.9902
5032.57.9903
5032.57.9905
5032.57.9907
5032.57.9908
5032.57.9920
5032.58.2001
Description
Personal Services/Benefits
Retirement
Unemployment Insurance
Medical Reimbursement Plan
Total Personal Services/Benefits
Purchased/Contracted Services
Professional Services
Legal Service
Audit Service
Code Revisions
Technical Services
Elections
Land & Building Rental
General Liability Premium
Misfeasance Insurance
Public Officials Insurance
Employment Practices
General Liability Deductible
Workers Comp Adjustment
Advertising
Special Events
Travel
Dues & Fees
Education & Training
Total Purchased/Contracted Services
Supplies
Other Supplies
Holiday Expense
Employee Awards
Community Affairs
Total Supplies
Other Costs
Contingencies
Interfund Transfer to Fund 02
Interfund Transfer to Fund 03
Interfund Transfer to Fund 05
Interfund Transfer to Fund 07
Interfund Transfer to Fund 08
Interfund Transfer to Fund 20
Total Other Costs
Debt Service
Interest Expense
Total Debt Service
Total General Government
E-11
Estimated
Budget
233,420
233,420
13,459
17,645
24,400
3,050
6,434
6,800
610
18,246
1,028
8,071
18,190
4,000
0
2,400
1,200
1,200
12,809
600
140,142
785
7,500
800
1,332
10,417
18,720
25,790
8,252
0
0
0
141,582
194,344
22,706
22,706
601,029
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES GENERAL GOVT DEPT 032 DETAIL
5032.52.1200 PROFESSIONAL SERVICES
Description
InCode Accounting G/L
InCode Accounting Assets
InCode Accounting Purchasing
TAN Origination Fee
TAN Legal Services
Totals
Cost
4,411.75
1,551.65
995.51
3,000.00
3,500.00
13,458.91
Totals
Cost
1,800.00
445.00
1,800.00
1,936.00
53.98
399.00
6,433.98
Totals
Cost
Notes
609.68 Train Depot & Municipal Parking Lot
609.68
Totals
Cost
Notes
1,200.00 HPC & P&Z Training
1,200.00
5032.52.1300 TECHNICAL SERVICES
Description
Internet Web Hosting
Sonic Wall Computer Security
Computer & Software Maintenance
Mitel telephone Maintenance
Domain Name Registration
Remote Access Software
5032.52.2310 LAND RENTAL
Description
Annual CSX leases
5032.52.3500 TRAVEL
Description
Contingency
5032.52.3600 DUES & FEES
Description
Annual dues for GMA
Sam' Club Membership
DeKalb Municipal Association
DeKalb Chamber of Commerce
Notes
Tyler Technologies
Tyler Technologies
Tyler Technologies
SunTrust Bank
Smith Gambrell & Russell
Notes
Revize
CDW-G
Fulton Communications
Network Solutions
Logmein
Cost
Notes
3,038.74 Dues based on population
45.00 $30.00 per card; $15.00 admin fee
9,325.00
400.00
12,808.74
Totals
5032.52.3700 EDUCATION & TRAINING
Description
HPC Training
P&Z Training
Newly Elected Officials
Totals
Cost
600.00
0.00
0.00
600.00
Totals
Cost
Notes
200.00 Includes Clean & Beautiful acitivies
Includes Clean & Beautiful acitivies
800.00 ProShred coincides with Yard Sales
332.00 Public Safety outreach
1,332.00
5032.53.1730 COMMUNITY AFFAIRS
Description
Spring Yard Sale Event
Fall Yard Sale Event
Shredding Truck
National Night Out
Sub-total of line item detail
36,443.31
E-12
Notes
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES GENERAL GOVT DEPT 032 DETAIL
Description
Cost
01.5032.51.2400 Employee Pension Plan
01.5032.51.2910 Medical Reimbursement Plan
01.5032.52.1210 Legal Services
01.5032.52.1220 Audit Services
01.5032.52.1230 Code Revisions
01.5032.52.2160 Elections
01.5032.52.3100 General Liability Insurance
01.5032.52.3102 Misfeasance Insurance
01.5032.52.3103 Public Officials Insurance
01.5032.52.3104 Employment Practices Insurance
01.5032.52.3110 General Liability Deductible
01.5032.52.3120 Workers Compensation Adj.
01.5032.52.3300 Advertising
01.5032.52.3360 Special Events
01.5032.53.1700 Other Supplies
01.5032.53.1710 Holiday Expense
01.5032.53.1720 Employee Luncheon
01.5032.57.9000 Contingencies
01.5032.57.9902 Interfund Transfer to Fund 02
01.5032.57.9903 Interfund Transfer to Fund 03
01.5032.57.9904 Interfund Transfer to Fund 05
01.5032.57.9906 Interfund Transfer to Fund 06
01.5032.57.9907 Interfund Transfer to Fund 07
01.5032.57.9908 Interfund Transfer to Fund 08
01.5032.57.9920 Interfund Transfer to Fund 20
01.5032.58.2001 Interest Expense TAN
233,419.21 8.82% of payroll
0.00
17,644.50
24,400.00
3,050.00
6,800.00
18,246.00
1,028.00
8,071.00
18,190.00
4,000.00
0.00
2,400.00
1,200.00
784.58
7,500.00
800.00
18,720.00
25,790.00
8,252.00
0.00
0.00
0.00
0.00
141,582.00
22,705.36
Departmental Total
Round up total
Departmental Budget
601,025.96
3.68
601,029.64
E-13
Notes
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES MUNICIPAL COURT DEPT 035
Line Item
5035.51.1100
5035.51.1101
5030.51.1102
5035.51.1300
5035.51.2100
5035.51.2120
5035.51.2200
5035.51.2300
5035.51.2700
5035.52.1100
5035.52.1200
5035.52.1221
5035.52.1230
5035.52.1300
5035.52.2210
5035.52.2310
5035.52.3200
5035.52.3400
5035.52.3500
5035.52.3600
5035.52.3610
5035.52.3700
5035.52.3701
5035.52.3930
Description Municipal Court Services
Personal Services/Benefits
Regular Employees
Part Time Employees
Deferred Compensation 457(b)
Overtime
Group Health Ins
Disability Insurance
F.I.C.A.
Medicare
Worker's Comp
Total Personal Services/Benefits
Purchased/Contracted Services
Office/Administrative
Professional Services
Solicitor
Court Appointed Attorney
Technical Services
Equipment Repair
Land & Building Rental
Communications
Printing & Binding
Travel
Dues & Fees
Court Appearance Fees
Education & Training
Judicial Training
Other Purchased/Contracted Services
Total Purchased/Contracted Services
E-14
Estimated
Budget
178,593
0
1,023
600
19,515
741
11,154
2,608
1,998
216,232
71
1,800
14,400
5,100
27,658
0
0
2,148
1,200
3,903
325
4,950
485
900
0
62,940
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES MUNICIPAL COURT DEPT 035
Line Item
5035.53.1103
5035.53.1110
5035.53.1120
5035.53.1600
5035.54.2400
5035.54.2500
5035.57.3100
5035.57.9000
Description Municipal Court Services
Supplies
Postage
Office Supplies
Computer Software
Small Equipment
Total Supplies
Capital Outlays
Computer
Other
Total Capital Outlay
Other Costs
Bond Refunds
Contingencies
Total Other Costs
Total Municipal Court
E-15
Estimated
Budget
1,968
1,693
0
3,661
0
15,889
7,073
22,962
305,795
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES MUNICIPAL COURT DEPT 035 DETAIL
5035.52.1100 ADMINISTRATIVE SERVICES
Description
Cost
Notes
Credit card processing - Front Desk
58.69 American Express
11.74 Variable Estimate
Totals
70.43
5035.52.1200 PROFESSIONAL SERVICES
Description
Cost
Notes
Foreign language interpretors
1,800.00 Latin Link LLC
Totals
1,800.00
5035.52.1300 TECHNICAL SERVICES
Description
Cost
Notes
Computer software for court services
26,508.00 Courtware Solutions
Trouble shooting comptuter problems
250.00 David Ohman
Plus Software
900.00 Crimi-net Service Agreement (GCIC) - 2
Totals
27,658.00
5035.52.3200 COMMUNICATIONS
Description
Cost
Notes
Land lines, internet & fax
1,947.96 Comcast
Email
200.00 CDW-G/Microsoft Exchange
Totals
2,147.96
5035.52.3400 PRINTING & BINDING
Description
Cost
Notes
Court reset notices
1,200.00 Associated Printing
Totals
1,200.00
5035.52.3500 TRAVEL
Description
Cost
Notes
Lodging - Athens (2 nights)
198.00 Lewis - Clerk Certification Training
Lodging - Savannah (3 nights)
303.00 Lewis - GA TAC Conference
Lodging - Jekyll Island
322.00 Judge Hoffman
Lodging - Jekyll Island
322.00 Judge Gaffney
Lodging - Jekyll Island
322.00 Judge Dear Jackson
Lodging - Jekyll Island
322.00 Vacancy
Parking - Savannah
30.00 Lewis
Meals - Athens
51.00 Lewis
Meals - Savannah
100.00 Lewis
Meals - Jekyll Island
60.00 Judge Hoffman
Meals - Jekyll Island
60.00 Judge Gaffney
Meals - Jekyll Island
60.00 Judge Dear Jackson
Meals - Jekyll Island
60.00 Vacancy
Mileage - Athens
58.00 Lewis
Mileage - Savannah
327.00 Lewis
Mileage - Jekyll Island
327.00 Judge Hoffman
Mileage - Jekyll Island
327.00 Judge Dear Jackson
Mileage - Jekyll Island
327.00 Judge Gaffney
Mileage - Jekyll Island
327.00 Vacancy
Totals
3,903.00
E-16
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES MUNICIPAL COURT DEPT 035 DETAIL
5035.52.3600 DUES & FEES
Description
Cost
Notes
Annual Dues - Hoffman
50.00 Council of Municipal Court Judges
Annual Dues - Gaffney
50.00 Council of Municipal Court Judges
Annual Dues - Dear Jackson
50.00 Council of Municipal Court Judges
Annual Dues - Vacancy
50.00 Council of Municipal Court Judges
Annual Dues - Lewis
75.00 GA Municipal Court Clerk's Council
Annual Dues - Lewis
50.00 GA TAC Association
Totals
325.00
5035.52.3700 EDUCATION & TRAINING
Description
Cost
Notes
ICJE
225.00 Lewis
GA TAC Conference
130.00 Lewis
CJIS
130.00 Lewis
Totals
485.00
5035.52.3701 JUDICIAL TRAINING
Description
Cost
Notes
Continuing Education - Hoffman
225.00 Institute for Continuing Judicial Ed
Continuing Education - Dear Jackson
225.00 Institute for Continuing Judicial Ed
Continuing Education - Gaffney
225.00 Institute for Continuing Judicial Ed
Continuing Education - Vacancy
225.00 Institute for Continuing Judicial Ed
Totals
900.00
5035.53.1103 POSTAGE
Description
Cost
Notes
General Correspondence
1,862.00 USPS First Class
Certified Return Receipt
105.52 USPS First Class
Totals
1,967.52
5035.53.1110 OFFICE SUPPLIES
Description
Cost
Notes
Copy Paper
269.00 Capital Office Supplies
General Supplies
503.72 Capital Office Supplies
Toner cartridges
655.82 Ink Technology
GA Criminal & Traffic Law Manual
60.00 TBD
GA Handbook for Law Enforcement
204.00 TBD
Totals
1,692.54
5035.53.1120 COMPUTER SOFTWARE
Description
Cost
Notes
0.00
Totals
0.00
5040.54.2400 CAPITAL ASSETS - COMPUTERS
Description
Budget
Notes
Laptop computer
1,099.00 TBD
Totals
1,099.00
Sub-total of line item detail
42,149.45
E-17
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES MUNICIPAL COURT DEPT 035 DETAIL
G/L Line Item
5035.51.1100 Regular Payroll
5035.51.1101 Part time Payroll
5035.51.1102 Deferred Compensation
5035.51.1300 Overtime
5035.51.2100 Group Health Insurance
5035.51.2120 Disability Insurance
5035.51.2130 Dental Insurance
5035.51.2200 FICA
5035.51.2300 Medicare
5035.51.2700 Workers Compensation
5035.52.1221 Solicitor
5035.52.1230 Court Appointed Atty.
5055.52.2310 Land & Building Rental
5035.52.3610 Court Appearance Fees
5035.57.3100 Bond Refunds
5035.57.9000 Contingencies
Budget
178,592.70
0.00
1,022.71
600.00
19,514.88
740.88
0.00
11,154.00
2,608.00
1,998.00
14,400.00
5,100.00
0.00
4,950.00
15,889.00
7,072.79
Departmental Total
Round up total
Departmental Budget
305,792.41
2.59
305,795.00
E-18
Notes
Unused vacation leave to 457(b) plan
Employee paid
Nine monthly payments
2
Satellite Court 1,800 ft at 13.33 per ft
2
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PUBLIC SAFETY DEPT 040
Line Item
Description Public Safety
Personal Services/Benefits
5040.51.1100 Regular Employees
5040.51.1101 Part Time Employees
5040.51.1102 Deferred Compensation 457(b)
5040.51.1300 Overtime
5040.51.2100 Group Health Ins.
5040.51.2120 Disability Insurance
5040.51.2200 F.I.C.A.
5040.51.2300 Medicare
5040.51.2700 Worker's Comp.
Total Personal Services/Benefits
Purchased/Contracted Services
5040.52.1200 Professional Services
5040.52.1300 Technical Services
5040.52.2210 Equipment Repair Other
5040.52.2211 Radio Maintenance
5040.52.2220 Vehicle Repair & Maintenance
5035.52.2310 Land & Building Rental
5040.52.3102 Law Enforcement & Liability
5040.52.3103 Vehicle Insurance
5040.52.3110 General Liability Deductible
5040.52.3200 Communications
5040.52.3400 Printing & Binding
5040.52.3500 Travel
5040.52.3550 Meeting & Conventions
5040.52.3600 Dues & Fees
5040.52.3700 Education & Training
5040.52.3900 Other Purchased Services
Total Purchased/Contracted Services
Supplies
5040.53.1103 Postage
5040.53.1106 Ammunition
5040.53.1110 Office Supplies
5040.53.1120 Computer Software
5040.53.1270 Gasoline
5040.53.1600 Small Equipment
5040.53.1700 Other Supplies
5040.53.1800 Uniforms
Total Supplies
E-19
Estimated
Budget
1,324,711
35,891
15,860
26,495
182,139
5,557
87,027
20,354
52,605
1,750,639
3,473
6,940
2,253
5,002
25,242
14,930
40,860
15,270
4,000
14,532
2,932
3,210
1,080
770
1,120
0
141,614
330
1,900
4,352
0
72,120
0
1,763
14,975
95,440
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PUBLIC SAFETY DEPT 040
Line Item
Description Public Safety
Capital Outlays
5040.54.2200 Vehicles
5040.54.2400 Computer
5040.54.2500 Other Capital Outlay
Total Capital Outlay
Other Costs
5040.57.9000 Contingencies
Total Other Costs
Total Public Safety
E-20
Estimated
Budget
0
0
0
0
43,704
43,704
2,031,397
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PUBLIC SAFETY DEPT 040 DETAIL
5040.52.1200 PROFESSIONAL SERVICES
Description
Budget
Notes
Advanced name and information search
1,407.96 Lexis-Nexis Accurint Service
phone/text dumps of cell phones
600.00 Used by CID
Secure shredding/disposal of confidential
600.00 A Shred Ahead
Testing for new hires, other incidents
865.00 Caduceus Occupational Medicine
Totals
3,472.96
5040.52.1300 TECHNICAL SERVICES
Description
Budget
Notes
IT Support
5,400.00 David Ohman
Crimi-net Service Agreement (GCIC) - 3
900.00 Plus Software
Tag reader support
600.00 Synergistic Software
Backup data files
40.00 Carbonite
Totals
6,940.00
5040.52.2100 EQUIPMENT REPAIR & MAINTENANCE
Description
Budget
Notes
ProLaser III calibration/certification
452.14 Kustom Signals
Repairs to other equipment
1,800.00 Contingency
Totals
2,252.14
5040.52.2220 VEHICLE REPAIRS & MAINTENANCE
Description
Budget
Notes
Tires
4,194.60 DeKalb Fleet Maintenance
Emergency equipment repair
1,200.00 E.E.S.
Car washes & cleaning
480.00 Mike's or Stone Mountain Body Shop
Other parts & repairs
19,367.16 Cover repair costs not covered under
Totals
25,241.76
5040.52.3200 COMMUNICATIONS
Description
Budget
Notes
Land lines
6,114.96 Comcast
Wireless phone & data
7,121.01 Verizon
Email
1,296.00 Microsoft Exchange
Totals
14,531.97
5040.52.3400 PRINTING & BINDING
Description
Budget
Notes
UTC books, parking ticket books
1,066.00 Law Enforcement Systems
Secure ID cards
157.41 The Police & Sheriffs Press
Log books
900.00 Castleberry
Golf cart decals
50.00 The Sign Shop
Forms, cards, other items
757.81 Mark Resources, Associated Printing
Totals
2,931.22
5040.52.3500 TRAVEL
Description
Budget
Notes
GACP Conference
677.00 Troutman
TAC Conference
540.00 Hillis
TAC Conference
450.00 Tucker
TAC Conference
450.00 Vacancy
Internal Affairs training
1,093.00 Manning
Totals
3,210.00
E-21
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PUBLIC SAFETY DEPT 040 DETAIL
5040.52.3550 MEETINGS & CONVENTIONS
Description
Budget
Notes
GACP Conference
390.00 Troutman
TAC Conference
130.00 Hillis
TAC Conference
130.00 Tucker
TAC Conference
130.00 Vacancy
Internal Affairs training
300.00 Manning
Totals
1,080.00
5040.52.3600 DUES & FEES
Description
Budget
Notes
Peace Officers Association of Georgia
380.00 All police personnel
Georgia TAC Association
50.00 Hillis
Georgia Association Chiefs of Police
125.00 Troutman
DeKalb County Chief's Association
50.00 Troutman
Miscellaneous Dues/fees
65.00 Tag/title fees
POST certification fees
100.00
Totals
770.00
5040.52.3700 EDUCATION & TRAINING
Description
Budget
Notes
Class registrations
300.00 Registration fees for training/seminars (eg.
Instructors
200.00 Payment for firearms instructors
Training aids
200.00 Targets or other items needed for training
Range rentals
420.00 Indoor - group training
Totals
1,120.00
5040.53.1103 POSTAGE
Description
Budget
Notes
General Correspondence
124.30 USPS First Class
Certified Return Receipt
17.77 USPS First Class
Shipping
187.71 Overnight
Totals
329.78
5040.53.1106 AMMUNITION
Description
Budget
Notes
Purchase of qualification ammunition
1,050.00 Georgia Arms or Atlanta Arms & Ammo
Duty ammunition
350.00
Other weapon ammunition
500.00
Totals
1,900.00
5040.53.1270 OFFICE SUPPLIES
Description
Budget
Notes
Office Supplies
2,954.47
Print toner & ink cartridges
1,397.32
Totals
4,351.79
5040.53.1700 OTHER SUPPLIES
Description
Budget
Notes
Batteries
545.85
July 4th
500.00
Evidence supplies
622.56
Fingerprint supplies
94.46 Sirchie
Totals
1,762.87
E-22
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PUBLIC SAFETY DEPT 040 DETAIL
5040.53.1800 UNIFORMS
Description
Budget
Notes
Administration/CID clothing allowance
1,800.00
Patrol Uniforms
9,200.00
Ballistic vests - CID
0.00
Ballistic vests
3,975.00 ASR - (50% reimbursable through DOJ)
Totals
14,975.00
5040.54.2200 CAPITAL ASSETS - VEHICLES
Description
Budget
Notes
One police interceptor
0.00 Security barrier between passengers
0.00
Totals
0.00
5040.54.2400 CAPITAL ASSETS - COMPUTERS
Description
Budget
Notes
Replacements for older computers
0.00 Contingency
Totals
0.00
5040.54.2500 CAPITAL ASSETS - OTHER
Description
Budget
Notes
Add third camera to LPR system
0.00 TBD
Two additional portable radios
0.00 Motorola
Totals
0.00
Sub-total of line item detail
84,869.49
G/L Line Item
5040.51.1100 Regular Payroll
5040.51.1101 Part time Payroll
5040.51.1102 Deferred Compensation
5040.51.1300 Overtime
5040.51.2100 Group Health Insurance
5040.51.2120 Disability Insurance
5040.51.2130 Dental Insurance
5040.51.2200 FICA
5040.51.2300 Medicare
5040.51.2700 Workers Compensation
5040.52.2211 Radio Maintenance
5055.52.2310 Land & Building Rental
5040.52.3102 Liability Insurance
5040.52.3103 Vehicle Insurance
5040.52.3110 Vehicle Deductible
5040.52.3900 Other Purchased Svcs.
5040.53.1270 Gasoline
5040.57.9000 Contingencies
Budget
1,324,710.40
35,890.40
15,859.03
26,494.21
182,138.88
5,556.60
0.00
87,027.00
20,354.00
52,605.00
5,001.96
14,929.60
40,860.00
15,270.00
4,000.00
0.00
72,120.00
43,703.88
Departmental Total
Round up total
Departmental Budget
2,031,390.45
5.13
2,031,395.58
E-23
Notes
Unused vacation leave to 457(b) plan
Employee paid
Nine monthly installments
JBR Precinct 1,120 ft2 at 13.33 per ft2
Law Enforcement Liability
Other non-categorized services
DeKalb County
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PUBLIC WORKS DEPT 050
Line Item
Description Public Works
Personal Services/Benefits
5050.51.1100 Regular Employees
5050.51.1101 Part Time Employees
5030.51.1102 Deferred Compensation 457(b)
5050.51.1300 Overtime
5050.51.2100 Group health Ins.
5050.51.2120 Disability Insurance
5050.51.2200 F.I.C.A.
5050.51.2300 Medicare
5050.51.2700 Worker's Comp.
Total Personal Services/Benefits
Purchased/Contracted Services
5050.52.1300 Technical Services
5050.52.2141 Tree Removal
5050.52.2210 Equipment Maintenance
5050.52.2211 Radio Maintenance
5050.52.2220 Vehicle Repair & Maintenance
5050.52.2230 Building Repair & Maintenance
5050.52.2250 Street Repair & Maintenance
5050.52.2251 LMIG Street Repairs
5050.52.2300 Equipment Rental
5035.52.2310 Land & Building Rental
5050.52.3101 Property Insurance
5050.52.3103 Vehicle Insurance
5050.52.3200 Communication
5050.52.3500 Travel
5050.52.3600 Dues & Fees
5050.52.3700 Education & Training
5050.52.3850 Contract Labor
Total Purchased/Contracted Services
Supplies
5050.53.1100 General Supplies Other
5050.53.1110 Office Supplies
5050.53.1120 Computer Software
5050.53.1150 Signs
5050.53.1210 Water
5050.53.1220 Natural Gas
5050.53.1230 Electricity/Bldg
5050.53.1231 Electricity for Streetlights
5050.53.1270 Gasoline
5050.53.1600 Small Equipment
5050.53.1700 Other Supplies
5050.53.1800 Uniforms
Total Supplies
E-24
Estimated
Budget
280,241
120,224
8,118
8,408
44,885
1,853
25,398
5,940
43,188
538,255
0
14,400
14,573
3,000
13,465
600
52,596
128,064
500
35,200
260
14,374
2,262
200
200
2,000
0
281,694
25,550
210
0
12,799
723
5,705
4,202
106,974
24,102
3,006
1,600
18,325
203,196
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PUBLIC WORKS DEPT 050
Line Item
Description Public Works
Capital Outlays
5050.54.2200 Vehicles
5050.54.2400 Computers
5050.54.2500 Equipment
Total Capital Outlay
Other Costs
5050.57.9000 Contingencies
Total Other Costs
Total Public Works
E-25
Estimated
Budget
0
40,692
40,692
1,063,837
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PUBLIC WORKS DEPT 050 DETAIL
5050.52.2210 EQUIPMENT MAINTENANCE
Description
Cost
Notes
Mowers
2,808.00 General repairs on city equipment
2007 New Holland Skidsteer
99.86
Chainsaws
2,667.00
Trimmers
2,335.92 Weed eaters, Bush trimmer
Tree equipment
162.82 Wood chipper, Pole saw
Equipment trailers
0.00 (4) Equipment trailers
Road equipment
1,300.59 Street vacuum, jackhammer
Street blowers
1,948.80 (10) Blowers
General
3,249.96 Batteries, motor oil, hardware
Totals
14,572.95
5050.52.2220 VEHICLE REPAIRS & MAINTENANCE
Description
Cost
Notes
Tires
4,869.84 (13) Public Works Vehicles
Batteries
968.00 (13) Public Works Vehicles
Oil & Filter
954.96 (13) Public Works Vehicles
Tune Up
1,250.00 (13) Public Works Vehicles
Parts
1,520.04 Belts, mirrors, bulbs, fuses, filters
Brakes
1,873.40 (13) Public Works Vehicles
Major Repairs
2,028.48 Includes towing charges
Totals
13,464.72
5050.52.3200 COMMUNICATIONS
Description
Cost
Notes
Land lines & internet
993.60 Comcast
Mobile
1,187.58 Verizon
Email
80.00 Microsoft Exchange
Totals
2,261.18
5050.52.3500 TRAVEL
Description
Cost
Notes
200.00 Mileage reimbursement
Totals
200.00
5050.52.3600 DUES & FEES
Description
Cost
Notes
Public Works Association
200.00 Public Works association
Totals
200.00
5050.52.3700 EDUCATION & TRAINING
Description
Cost
Notes
Training Classes
2,000.00 Required courses and training
Totals
2,000.00
E-26
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PUBLIC WORKS DEPT 050 DETAIL
5050.53.1100 GENERAL SUPPLIES
Description
Cost
Notes
25,549.44 General materials
Chemical products
0.00 Bug spray
Safety equipment
0.00 Glovers, Vests, Hats, glasses
Hardware
0.00 Nails, Bolts, Nuts, Washers
Tools
0.00 Drills, Brooms, Rakes
Cleaning supplies
0.00 Mops, Rags, Cleaners
Totals
25,549.44
5050.53.1150 SIGNS
Description
Cost
Notes
Traffic signs
3,338.40 Stops, speed, control
Sign post
1,530.00 12ft U-channel post
Street names
3,000.00
Street paint
1,200.00 Crosswalks, Parking,
Other
1,329.75 Barricades, informational
Contingency
2,400.00
Totals
12,798.15
5050.53.1800 UNIFORMS
Description
Cost
Notes
15,549.00 Cintas
Boots
1,789.02
Other
986.70 Rain gear, safety T-shirts
Totals
18,324.72
5050.54.2400 CAPITAL OUTLAY- OTHER EQUIPMENT
Description
Cost
Notes
Brush Hog 72" Commercial cutting deck
0.00
0.00
Totals
0.00
Sub-total of line item detail
89,371.16
E-27
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PUBLIC WORKS DEPT 050 DETAIL
G/L Line Item
Budget
Notes
5050.51.1100 Regular Payroll
280,240.74
5050.51.1101 Part time Payroll
120,223.12
5050.51.1102 Deferred Compensation
8,117.97
5050.51.1300 Overtime
8,407.22
5050.51.2100 Group Health Insurance
44,884.22
5050.51.2120 Disability Insurance
1,852.20
5050.51.2130 Dental Insurance
0.00
5050.51.2200 FICA
25,398.00
5050.51.2300 Medicare
5,940.00
5050.51.2700 Workers Compensation
43,188.00
5050.52.1300 Technical Services
0.00
5050.52.2141 Tree Removal
14,400.00
5050.52.2211 Radio Maintenance
3,000.00
5050.52.2230 Building Maintenance
600.00
5050.52.2250 Street Repairs
52,596.00
5050.52.2251 LMIG Street Repairs
128,064.00
5050.52.2300 Rentals - Equipment
500.00
2
5050.52.3210 Land & Building Rental
35,200.00 Industrial space 6,400 @ $5.50/ft
5050.52.3101 Property Insurance
260.00
5050.52.3103 Vehicle Insurance
14,373.97
5050.52.3850 Contract Labor
0.00
5050.53.1110 Office Supplies
210.00
5050.53.1210 Water & Sewer
723.00
5050.53.1220 Natural Gas
5,704.08
5050.53.1230 Electric Power - Building
4,201.56
5050.53.1231 Electric Power - Streets
106,974.00
5050.53.1270 Gasoline
24,101.28
5050.53.1600 Small Equipment
3,005.05
5050.53.1700 Other Supplies
1,599.96
5050.57.9000 Contingencies
40,692.00
Departmental Total
Round up total
Departmental Budget
1,063,827.54
9.46
1,063,837.00
E-28
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PARKS DEPT 060
Estimated
Line Item
Description Parks
Budget
Personal Services/Benefits
5060.51.1100 Regular Employees
69,045
5060.51.1101 Part Time Employees
29,621
5060.51.1300 Overtime
0
5060.51.2100 Group Health Ins.
11,059
5060.51.2120 Disability Insurance
5060.51.2200 F.I.C.A.
6,146
5060.51.2300 Medicare
1,454
5060.51.2700 Workers Comp
6,636
Total Personal Services/Benefits
123,961
Purchased/Contracted Services
5060.52.1240 Youth Services
12,500
5060.52.2210 Equipment Repair
1,000
5060.52.2230 Building Repair
4,913
5060.52.2240 Park Repair
10,198
Total Purchased/Contracted Services
28,611
Supplies
5060.53.1210 Water
1,741
5060.53.1220 Natural Gas
1,200
5060.53.1231 Electricity for Parks
3,574
5060.53.1600 Small Equipment
0
5060.53.1700 Other Supplies
507
Total Supplies
7,022
Capital Outlays
5060.54.2300 Furniture & Fixtures
Total Capital Outlay
0
Other Costs
5060.57.3400 Storm Water Utility
1,628
5060.57.9000 Contingencies
10,776
Total Other Costs
12,404
Total Parks
171,998
E-29
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES PARKS & REC DEPT 060 DETAIL
2016
DESCRIPTION
BUDGET NOTES
Personal Services/Benefits
Regular Employees
69,044.82
Part Time Employees
29,620.19
Overtime
0.00
Group Health Ins.
11,058.43
Disability Insurance
0.00
F.I.C.A.
6,146.00
Medicare
1,454.00
Workers Comp
6,636.00
Total Personal Services/Benefits
123,959.44
Purchased/Contracted Svcs
Youth Services
12,500.00
Equipment Repair
1,000.00
Building Repair
4,912.57
Park Repair
10,197.32
Land & Building Rental
12,000.00 Rock Gym
Total Purchased/Contracted Svcs
28,609.89
Water
Natural Gas
Electricity for Parks
Small Equipment
Other Supplies
Total Supplies
1,740.07
1,200.00
3,573.20
0.00
506.17
7,019.44
Capital Outlays
Furniture & Fixtures
Total Capital Outlay
Storm Water Utility
Contingencies
Total Other Costs
Departmental Total
Round up total
Departmental Budget
0.00
0.00
1,627.20
10,776.00
12,403.20
171,991.97
6.03
171,998.00
E-30
CITY OF STONE MOUNTAIN
ANNEXATION STUDY 2016
ESTIMATED EXPENDITURES DEBT SERVICE DEPT 080
Line Item
Principal
5080.58.1241
5080.58.1242
5080.58.1243
5080.58.1244
5080.58.1245
5080.58.1247
5080.58.1252
5080.58.1248
Interest
5080.58.2241
5080.58.2242
5080.58.2243
5080.58.2244
5080.58.2245
5080.58.2247
5080.58.2252
5080.58.2248
Description
Estimated
Budget
Capital Lease City Hall
Capital Lease 2012 Comp Equip
Cap Lease 2012 Sound/AV Equip
Capital Lease - 2013 Cars
Lease Principal - 2014 PD Cars
Cap Lease PD Tag Reader 2015
Capital Lease - 2015 Vehicles
Capital Lease PD - 2016 Vehicle
Start up for all Departments
Vehicles & Equipment Annexation
Vehicles & Equipment Annexation
Total Principal
61,407
689
5,713
19,424
9,153
5,960
41,544
9,927
23,592
74,419
62,054
313,882
Interest City Hall
Interest 2012 Comp Equip
Interest 2012 Sound/AV Equip
Interest - 2013 Cars
Lease Interest - 2014 PD Cars
Lease Interest License Tag Reader
Lease Interest - 2015 Vehicles
Interest - 2016 Vehicle
Start up for all Departments
Vehicles & Equipment Annexation
Vehicles & Equipment Annexation
Total Interest
Total Debt Service
Percentage of Total Revenue
53,404
3
36
516
383
252
2,714
1,081
3,951
12,462
7,963
82,765
396,647
7.35%
E-31
Lease End
Date
02/24/31
02/23/17
04/13/17
03/17/18
08/18/18
08/11/18
08/11/19
03/30/20
60 mos.
60 mos.
48 mos.
60 mos.
60 mos.
48 mos.
City of Stone Mountain
Annexation Study 2016
Appendix F – Revenue and Expenditure - Other Funds
Hotel/Motel Fund Revenues and Expenditures
Line Item
Revenues
3000.31.4100
3000.31.4101
3000.33.4115
3000.33.4116
3000.37.1003
3000.37.1004
3000.39.1100
Expenditures
Personal Services/Benefits
5075.51.1100
5075.51.1101
5075.51.1300
5075.51.2100
5075.51.2120
5075.51.2200
5075.51.2300
5075.51.2700
Purchased/Contracted Svcs
5075.52.1200
5075.52.2230
5075.52.3200
5075.52.3400
5075.52.3500
5075.52.3550
5075.52.3600
5075.52.3700
Supplies
5075.53.1103
5075.53.1110
5075.53.1230
5075.53.1600
Description
Estimated Budget
Hotel/Motel Tax
Hotel/Motel Tax - Online Bookings
DCVB Grant
SMMA
Event Revenue
Contributions - MSSM
Interfund Transfer General Fund
Total Revenues
5,702
1,097
5,000
9,000
3,000
0
25,790
49,589
Regular Employees
Part Time Employees
Overtime
Group health Ins.
Disability Insurance
F.I.C.A.
Medicare
Worker's Comp
Total Personal Services/Benefits
37,482
0
0
0
2,352
558
423
40,815
Professional Services
Building Repairs
Communications
Printing & Binding
Travel
Meetings & Conventions
Dues & Fees
Education & Training
Total Purchased/Contracted Svcs
200
453
480
1,433
1,332
495
225
85
4,703
Postage & Delivery
Office Supplies
Electricity/Bldg
Small Equipment
148
187
1,075
0
F-1
City of Stone Mountain
Annexation Study 2016
Appendix F – Revenue and Expenditure - Other Funds
5075.53.1700
Capital Outlays
5075.54.2500
Other Costs
5075.57.3400
5075.57.9000
Other Financing Uses
5075.61.9001
5075.61.9002
Other Supplies
Total Supplies
268
1,678
Computers
Total Capital Outlay
Storm Water Utility
Contingencies
Total Other Costs
Komen 3 Day Walk
Discover DeKalb Bike Tourism
Total Other Financing Uses
Total Hotel/Motel Fund
Surplus/Deficit
0
0
125
2,018
2,143
0
250
250
49,589
0
Cemetery Fund
Line Item
Revenues
3000.34.9100
3000.38.9501
3000.39.1100
Expenditures
Personal Services/Benefits
5085.51.1100
5085.51.1101
5085.51.2100
5085.51.2120
5085.51.2200
5085.51.2300
5085.51.2700
Purchased/Contracted
Svcs
5085.52.1241
5085.52.2240
Description
Cemetery Fees
Cemetery Trust
Interfund Transfer General Fund
Total Revenues
Estimated Budget
1,200
8,000
8,252
17,452
Regular Employees
Part time Employees
Group Health Insurance
Disability Insurance
F.I.C.A.
Medicare
Workers Comp
Total Personal Services/Benefits
4,062
1,743
651
0
388
102
297
7,243
Tree Removal
Cemetery Repair
Total Purchased/Contracted Svcs
6,580
2,793
9,373
Supplies
F-2
City of Stone Mountain
Annexation Study 2016
Capital Outlays
5085.54.2500
Other Costs
5085.57.3400
5060.57.9000
Appendix F – Revenue and Expenditure - Other Funds
Total Supplies
0
Equipment
Total Capital Outlay
0
0
Storm Water Utility Fee
Contingencies
Total Other Costs
Total Cemetery
Surplus/Deficit
836
0
836
17,452
0
Police Asset Forfeiture Fund
Line Item
Revenues
3000.35.1320
3000.39.1100
Expenditures
5100.52.1100
5100.52.2220
5100.53.1700
5100.53.1800
5100.54.2500
5100.57.2200
5100.57.2201
5100.57.2202
5100.57.9000
Description
Asset Forfeitures
Fund 6 Restricted
Total Revenues
Administrative Services
Vehicle Repair & Maintenance
Other Supplies
Uniforms
Other Equipment
Court Costs
District Attorney Fees
Firearms Training
Contingencies
Total Expenditures
Surplus/Deficit
Estimated Budget
0
3,100
3,100
0
0
0
0
0
3,100
3,100
0
Downtown Development Authority
Line Item
Revenues
Licenses & Permits
3000.32.2260
Description
Film Permit
Total Licenses & Permits
F-3
Estimated Budget
0
City of Stone Mountain
Annexation Study 2016
Charges for Services
3000.34.7200
Contributions - Private
Sources
3000.37.1003
3000.37.1004
Miscellaneous
3000.38.1001
3000.38.9300
3000.38.9302
3000.38.9303
3000.38.9305
3000.38.9306
3000.38.9307
Other Financing Sources
3000.39.1100
Expenditures
Personal Services/Benefits
5130.51.1100
5130.51.1101
5130.51.1300
5130.51.2100
5130.51.2120
5130.51.2200
5130.51.2300
5130.51.2700
Purchased/Contracted
Svcs
5130.52.1200
5130.52.1207
5130.52.1210
5130.52.1220
Appendix F – Revenue and Expenditure - Other Funds
Activity Fees
Total Charges for Services
Sponsorships
Contributions - MSSM
Total Contributions
Rent Income
Miscellaneous DDA Income
175th Anniversary Banners
Farmers' Market Fees
Christmas Parade
Ornament Revenue
Granite Grasshopper
Tunes by the Tracks
Total Miscellaneous
0
500
500
14,400
3,000
4,500
21,900
Interfund Transfer from Fund 01
Total Other Financing Sources
Total DDA Revenue
141,582
141,582
163,982
Regular Employees
Part Time Employees
Overtime
Group Health Insurance
Disability Insurance
F.I.C.A.
Medicare
Worker's Comp
Total Personal Services/Benefits
86,029
Professional Services
Administrative Services
Legal Service
Audit Service
F-4
12,317
371
5,379
1,260
957
106,313
3,000
598
City of Stone Mountain
Annexation Study 2016
5130.52.1300
5130.52.2230
5130.52.3200
5130.52.3300
5130.52.3400
5130.52.3500
5130.52.3600
5130.52.3700
Supplies
5130.53.1110
5130.53.1120
5130.53.1130
5130.53.1210
5130.53.1220
5130.53.1230
5130.53.1600
5130.53.1740
Capital Outlays
5130.54.2400
5130.54.2500
Other Costs
5130.57.3300
5130.57.3400
5130.57.3500
5130.57.3600
5130.57.9000
Debt Service
5130.58.1221
5130.58.2221
Special Events
5130.61.9000
5130.61.9001
5130.61.9002
5130.61.9003
5130.61.9004
Appendix F – Revenue and Expenditure - Other Funds
Technical Services
Building Repairs
Communications
Advertising
Printing & Binding
Travel
Dues & Fees
Education & Training
Total Purchased/Contracted Svcs
2,000
0
804
2,500
2,000
4,000
500
935
16,337
Office Supplies
Computer Software
Postage
Water DDA Building
Natural Gas
Electricity DDA Bldg.
Small Equipment - DDA
Other Supplies
Total Supplies
500
30
59
0
0
0
250
4,000
4,839
Computer
Other
Total Capital Outlay
1,500
Façade Grants
Storm Water Utility
Revolving Loan Fund
Business Development
Contingencies
Total Other Costs
5,000
374
6,000
1,000
7,619
19,993
Principal - Main Street Building
Interest - Main Street Building
Total Debt Service
Special Events
Blue Grass Festival
175th Anniversary
Farmers' Market Costs
Fall Event
F-5
1,500
0
0
0
2,000
City of Stone Mountain
Annexation Study 2016
5130.61.9005
5130.61.9006
5130.61.9007
5130.61.9008
Appendix F – Revenue and Expenditure - Other Funds
Christmas Parade
Granite Grasshopper
Live Nativity
Movie Series
Tunes by the Tracks
Total Special Events
Total Downtown Development
Surplus/Deficit
6,000
0
1,000
2,000
4,000
15,000
163,982
0
Solid Waste Management Fund
Line Item
Revenues
Charges for Services
3000.34.4110
3000.34.4160
3000.34.4170
3000.34.4190
3000.39.1100
Expenditures
Personal Services/Benefits
5055.51.1100
5055.51.1101
5055.51.2100
5055.51.2200
5055.51.2300
5055.51.2700
Purchased/Contracted
Svcs
5055.52.2310
5055.52.3851
5055.52.3852
5055.52.3853
Supplies
5055.53.1103
Description
Refuse Collection (Commercial)
Solid Waste Fee (Residential)
Solid Waste Prior Year
Other Charges
Interfund Transfer General Fund
Total Charges for Services
Estimated Budget
374,431
630,284
0
1,871
0
1,006,586
Regular Employees
Part time Employees
Group health Ins.
F.I.C.A.
Medicare
Worker's Comp
Total Personal Services/Benefits
16,446
6,561
1,952
1,467
350
1,932
28,708
Land & Building Rental
Sanitation Services
Dumpster Services
Landfill Fees
Total Purchased/Contracted Svcs
1,536
597,198
355,428
3,671
957,833
Postage
1,326
F-6
City of Stone Mountain
Annexation Study 2016
5055.53.1110
5055.53.1230
5055.53.1270
Capital Outlays
5055.54.2500
Other Costs
5055.57.3500
5055.57.9000
Debt Service
5055.58.1236
5055.58.2236
Appendix F – Revenue and Expenditure - Other Funds
Office Supplies
Electricity/Bldg
Gasoline
Total Supplies
266
278
362
2,232
Equipment
Total Capital Outlay
Refunds
Contingencies
Total Other Costs
Compactor
Interest
Total Debt Service
Total Solid Waste Expenditures
Surplus/Deficit
0
0
0
17,813
17,813
0
0
0
1,006,586
0
Storm Water Utility Fund
Line Item
Revenues
Charges for Services
3000.34.4260
3000.34.4261
3000.39.1100
Expenditures
Personal Services/Benefits
5056.51.1100
5056.51.1101
5056.51.2100
5056.51.2200
5056.51.2300
5056.51.2700
Purchased/Contracted
Svcs
5056.52.1300
Description
Storm Water Utility
Storm Water Utility Prior Years
Interfund transfer from General Fund
Total Charges for Services
Estimated Budget
298,171
0
0
298,171
Regular Employees
Part-time Employees
Group Health Insurance
F.I.C.A.
Medicare
Workers' Compensation
Total Personal Services/Benefits
40,615
17,424
6,505
3,648
868
4,608
73,668
Technical
31,650
F-7
City of Stone Mountain
Annexation Study 2016
5056.52.2200
5056.52.3500
5056.52.3700
Supplies
5056.53.1100
5056.53.1700
Appendix F – Revenue and Expenditure - Other Funds
Repair & Maintenance
Travel
Education & Training
Total Purchased/Contracted Svcs
141,836
0
0
173,486
General Supplies
Other Supplies
Total Supplies
0
Total Capital Outlay
0
Capital Outlays
Other Costs
5056.57.9000
Contingencies
Total Other Costs
Total Storm Water Expenditures
Surplus/Deficit
F-8
51,017
51,017
298,171
0
City of Stone Mountain
Annexation Study 2016
Appendix G – Start-up Costs by Department
Appendix G contains the estimated expenditures for start-up costs related to annexation.
Administrative Offices
Pre-employment Screening
Desk
Chair
Bookcase
File Cabinet
Locking File Cabinet Letter/Legal
Dell Optiplex 3040 Desktop Computer
Dell P2217H Monitor
Canon ImageCLASSMF227dw Printer
Canon ImageCLASSMF726Cdw Printer
MS Office Software
Mitel Telephone
Desk Equipment Set
Radio & Accessories
Time stamp
Total
Unit Admin
Cost
Sec
1
60
400
1
150
1
97
1
149
1
565
615
1
198
1
1
249
550
217
1
150
1
100
1
3,900
185
Court Services Offices
Pre-employment Screening
Desk
Chair
Bookcase
Locking File Cabinet Letter/Legal
Dell Optiplex 3040 Desktop Computer
Dell P2217H Monitor
Canon ImageCLASSMF227dw
Printer
Canon ImageCLASSMF726Cdw
Printer
MS Office Software
Mitel Telephone
Desk Equipment Set
Time stamp
Total
Asst
City
Clerk
1
1
1
1
1
1
1
1
1
1
1
Code
Officer
2
2
2
2
1
1
2
2
1
1
2
2
2
2
Sec/
Rec
1
1
1
1
Start
Up
Cost
300
2,000
750
485
298
1,130
3,075
988
747
1,100
1
1
1
1
1
1
1,085
750
500
1
1,885
Unit
Cost
275
400
150
97
565
615
198
Court
Clerk
2
2
2
2
2
2
2
249
2
550
217
150
100
185
2
2
2
1
G-1
Total
Cost
550
Capital
Lease
800
300
194
1,130
1,230
395
498
434
300
200
185
1,369
Capital
Lease
4,847
7,800
185
19,308
City of Stone Mountain
Annexation Study 2016
Appendix G – Start-up Costs by Department
Police Department
Pre-employment Screening
Uniforms & Accessories
Ballistic Vests
Gun & Accessories
Radio & Accessories
Body Cameras
Taser Units
Subscriptions & Fees
Total
Number of
Officers
11
10
10
10
10
10
10
10
Police Department Offices
Desk
Chair
Bookcase
Dell Optiplex 3040 Desktop Computer
Dell P2217H Monitor
Canon ImageCLASSMF227dw Printer
Canon ImageCLASSMF726Cdw Printer
MS Office Software
Mitel Telephone
Desk Equipment Set
Time stamp
Total
Unit
Cost
400
150
97
615
198
249
550
217
150
100
185
Unit
Cost
275
750
795
700
3,900
800
1,675
300
Records
Clerk
1
1
2
1
1
1
Total
Cost
3,025
7,500
7,950
Capital
Lease
7,000
39,000
8,000
16,750
3,000
21,475
CID
Detective
1
1
2
1
1
70,750
Patrol Squad Total
Sgt.
Room Cost
1
1
1
1
1
2
1
1
1
1
1
1
1
1
1
1
1
Public Works
Pre-employment Screening
Uniforms & Accessories
Desk Equipment Set
MS Office Software
Desk
Chair
Bookcase
Locking File Cabinet Letter/Legal
Dell Optiplex 3040 Desktop Computer
Dell P2217H Monitor
Multi-function Printer
Quantity
10
10
1
1
1
1
1
1
1
1
1
G-2
1
1
1
1
1
1
1
1
1
Unit
Start Up
Cost
Cost
60
600
600
6,000
100
100
217
217
400
150
97
565
615
198
650
Capital
Lease
1,600
600
679
2,460
790
747
550
868
600
400
185
1,453
8,026
Capital
Lease
400
150
97
565
615
198
650
City of Stone Mountain
Annexation Study 2016
Appendix G – Start-up Costs by Department
Entry Signs - Traffic Enforcement
Entry Signs - City Limits
Radio & Accessories
Telephone
Pallet Racks
Employee Lockers
8
20
3
1
6
2
50
50
3,900
150
587
1,147
Total
Economic Development
Pre-employment Screening
Desk
Chair
Bookcase
File Cabinet
Dell Optiplex 3040 Desktop Computer
Dell P2217H Monitor
Canon ImageCLASSMF726Cdw Printer
MS Office Software
Mitel Telephone
Desk Equipment Set
Total
Unit
Cost
60
400
150
97
149
615
198
550
217
150
100
G-3
6,917
Assistant
to
Director
1
Total Cost
60
1
1
1
1
1
1
1
1
1
400
1,000
11,700
150
3,522
2,294
21,741
Capital
Lease
400
150
97
149
615
198
0
217
150
100
377
1,759