Budget and Millage Rate
rd
3 Presentation and Public Hearing
FY 2018 Proposed Budget
June 22, 2017
6:00 PM
County-wide Debt
(in millions)
80
70
60
50
40
70.6
30
20
10
0
64.2
58.3
52.3
49.4
44.2
40.2
Fund Balance: General Fund
(in millions)
25
23.77
22.74
22.44
20
21.77
19.77
14.91
15
10
5
6.63
8.05
9.31
0
2009
2010
2011
2012
2013
2014
2015
2016
* Estimate
The Government Finance Officers Association recommends fund balance to be 15% to 25% of prior year
operating expenditures. As of June 30, 2016, assigned and unassigned fund balance in the amount of
$21.10 million was 23% of annual operating expenditures, net of operating transfers in(out) from prior year.
2017*
2018 Proposed General Fund
Revenue
2018 Proposed General Fund
Expenditures
General Government
Public Safety
Judicial
Public Works
Housing & Development
Recreation & Culture
Public Health & Welfare
Agencies
Budget Highlights: General Fund
• Service delivery restructuring
• New superior court judge
• Indigent defense requirement for Juvenile Court
hearings
• Probation services positions
• Law enforcement increases at Jail
• Re-establish capital programs fund
• Proposed 2.5% COLA – October 1st
• Zero planned use of fund balance
Service Delivery
• State requirement  10 years
• Ensures equitable distribution of property tax
collections between incorporated and
unincorporated property tax payers
• FY 2018: equity payment to each city
– Total estimate: $1.6 million
• FY 2019-2027: millage rate differential
Service Delivery
Net Digest (less motor vehicles)
Less: 2 % appeal loss
Digest value applied to millage
Gross Revenue (at 6.70 mills)
Less: uncollectible allowance 1.5%
7,122,997,465
(142,459,949)
6,980,534,516
$46,769,301
$(701,544)
Property Tax Revenue
$46,068,057
Service Delivery (duplication of services allocation)
$(1,600,000)
Tax Allocation District
Net Property Tax Revenue Budget
$(275,00)
$44,193,057
th
5
Superior Court Judge
• State mandate due to population/case load
• Salaries & Benefits: $990,919 – October 1st
– New Full Time Positions: 15
– New Part Time Positions: 2*
*superior court judge is classified as a state employee
– Includes additional supplements for ADA and overtime for
Court Services Sheriff’s Deputies
• New equipment/other: $185,300
– New office equipment, computers & software, supplies,
furniture, bailiffs, interpreters, court reporters, jury script,
mandated training, officer uniforms and equipment.
Indigent Defense
• Since FY 2013  $506,000 increase
– Approximately a 90% increase
– Managed through lean expenditure growth model,
reductions to other departmental budgets, and
planned use of fund balance.
• FY 2017 mid year budget amendment: $250,000
• FY 2018 Budget Proposal: $200,000
Probation Services
• Salaries & Benefits: $111,752 - October
st
1
– New Full Time Positions: 3
– One (1) part time to full time upgrade (benefits
only).
• Reduce probationer to probation officer ratio
back down to state recommended 225:1
• Currently Hall County operates at 300:1
Law Enforcement
• Salaries & Benefits: $674,517
– 10 New Jailor positions (requested 14 for FY 2018)
•
•
Manpower study recommends jail to be staffed at 240, current staff totals 209
5 positions starting July 1st, 2017 and 5 positions starting January 1st, 2018
– Overtime adjustment
• Criminal Justice Reform
• Jail safety and efficiency
• New Equipment/other: $395,172
– Capital replacement for aging jail facility
– K-9 program enhancements, uniforms/equipment for new
positions, technology (wifi) enhancements to patrol cars
– Records management software/maintenance costs
Capital Programs Fund
• Re-establish Capital Programs Fund
– $150,000 General Fund Investment
• $568,000 FY 2018 planned capital expenditures
• GOAL: establish 5 year capital plan for
governmental funds to strategically and
incrementally address aging capital within the
County.
Capital Programs Fund
• Additional vehicles/replacements for building
inspections (1), building maintenance (1),
EMS (1), and Engineering (3).
• Road Maintenance Heavy Equipment
– Tandem Dump Truck (1)
– Crew-cab Flatbed Truck (F-800) (1)
– 25’ Tag-a-Long Trailer (12 Ton) (1)
Capital Programs Fund
• Jail kitchen equipment replacement
– Useable life exhausted
– 3 meals per day/365 days per year
• Probate Court  Digital Recording System
• Court Information Systems  Offsite backup
software
• Portable Radio Replacements Ambulance
Services (12) – multi-year phase in
Additional New Programs
• COLA – 2.5% - October 1st
• New Positions: $253,345 (Full Time: 4, Part Time: 1, PT
upgrade: 2)
– Junior Buyer (Purchasing) – FT
– Permit Specialist (Building Inspections) – PT  FT upgrade
– Facility Maintenance Specialist (Building Maintenance) – FT
– Civil Engineer II, Engineer Inspector (Engineering) - 2 FT
– Internal Auditor (Tax Commissioner) – PT  FT upgrade
– Intake Legal Assistant (Solicitor) – PT
• Office supplies/equipment for new positions
State Mandates, Requirements, or
Adjustments
•
•
•
•
•
New superior Court Judge
Service delivery restructuring
Indigent defense for juvenile court hearings
Probation services positions
Law enforcement increases at Jail  Criminal
Justice Reform (inmate population)
• TAVT Revenues
• Delinquent Tax: Interest and Penalty Changes
Fire Services Fund FY18 Proposed
Budget
Budget Highlights: Fire Services
• HB 146 – Firefighter Cancer Benefits
• New Capital:
–
–
–
–
–
–
–
Renovations to 2 fire stations
Roof replacements at 2 fire stations
Concrete/asphalt replacement at 2 fire stations
Vehicle replacement
Replacement of 12 portable radios
Emergency generator
Extraction tool set
• Proposed 2.5% COLA – October 1st
E-911 Fund FY18 Proposed Budget
DEPARTMENT
FY17 ADOPTED
BUDGET
Salaries & Benefits
$
3,153,983
FY18 PROPOSED
BUDGET
$
% CHANGE
3,269,628
3.67%
Supplies & Materials
29,361
74,027
152.13%
Travel & Training
15,250
21,960
44.00%
Services & Charges
996,252
808,007
(18.90)%
Awards & Allocations
185,000
194,402
5.08%
1,510
1,580
4.64%
4,369,604
(0.27)%
Miscellaneous
TOTAL
•
•
$
4,381,356
$
911 System Administrator (Salaries & Benefits): $72,292 (1) FT
Proposed 2.5% COLA
County Wide: Total All Funds
County Wide: Operating Funds
FUND
FY17 ADOPTED
BUDGET
General Fund
$
Fire Services Fund
FY18 PROPOSED
BUDGET
96,950,428
$
102,149,569
22,186,419
24,122,627
4,381,356
4,369,604
631,700
702,201
2,955,795
3,112,347
942,260
957,308
3,349,270
3,455,740
Allen Creek Soccer Complex
290,243
263,564
Law Library
147,024
98,716
18,893,566
19,452,556
Risk Management
3,205,749
3,420,301
Hall County Clinic/Pharmacy
3,698,400
4,739,600
-
1,332,030
Landfill Fund
6,493,391
8,678,872
Water & Sewer Fund
7,085,127
6,260,806
E-911 Fund
Parks & Marina
Grants Fund
Street Lighting
Restricted Funds
Group Insurance Fund
Fleet Maintenance
TOTAL
$
171,210,728
$
183,115,840
County Wide: Capital Funds
FY17 ADOPTED
BUDGET
FUND
SPLOST V
SPLOST VI
SPLOST VII
Impact Fees
State Roads
Capital Projects Fund
$
Total $
FY18 PROPOSED
BUDGET
56,000.00
10,060,811
39,013,624
565,000
1,500,000
752,234
$
7,027,050
44,915,140
675,514
1,632,000
3,671,166
51,947,669
$
57,920,870
Total County Wide Budget: $241.04 Million
Increase: 8.01%
2017 Proposed General Fund
Millage Rate
•
•
•
•
Proposed FY 2018 (2017) millage rate = 6.70
FY 2017 (2016) millage rate = 5.716
Roll back millage rate for FY 2018 = 5.501
Difference in General Fund revenue between
6.70 mills and 5.501 mills = $8.24 million
• For FY 2018 budget purposes one mill is
worth $6,595,978.
Your Tax Dollars in Use
66.7%
Hall County
School
District
23.7%
Hall County
General Fund
9.4%
Hall County Fire
0.2%
State of Georgia
Notes:
1) Estimates derived using a single family home FMV $200,000.
2) All Hall County Property Tax payers (with a structure on the
property) are assessed a $75.00 Solid Waste Fee annually (noncity properties).
3) Some Hall County Property Tax Payers assessed a Street Light fee
annually (depending on subdivision).
Your Tax Dollars in Use
61%
2016 General M&O Millage Rates
Net Tax Digest Value Compared to
Millage Rate
8,000,000,000
7,000,000,000
8
6.98
7
6.26
6,000,000,000
6.25
6.25
6.25
6.25
6.25
6.25
5.989
6
5.735 5.716
5,000,000,000
5
4,000,000,000
4
6.52
3,000,000,000
6.84
6.99
6.79
6.29
5.95
5.41
5.94
6.24
6.51
6.71
3
2,000,000,000
2
1,000,000,000
1
0
0
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Population to General Fund
Revenues & Expenditures
Conclusion
Presented by:
Zachary T. Propes, CPA
Director of Financial Services
Public Hearing
ADOPTION OF
MILLAGE RATES
For Tax Year 2017
(Fiscal Year 2018)
GENERAL GOVERNMENT MILLAGE:
UNINCORPORATED AND INCORPORATED
MILLAGE RATE: 6.70
TAX LEVY: $48,906,273
FIRE DISTRICT MILLAGE:
UNINCORPORATED
MILLAGE RATE: 2.65
TAX LEVY: $11,745,413
PURPOSE: To provide Fire Service to
unincorporated areas of Hall County
FIRE DISTRICT MILLAGE:
INCORPORATED
MILLAGE RATE: 4.08
TAX LEVY: $4,566,187
PURPOSE: To provide Fire Service to
incorporated areas of Hall County
HALL COUNTY SCHOOL SYSTEM:
MILLAGE RATE: 18.50
TAX LEVY: $85,963,303
Set by Board of Education but required
by law to be adopted by the Hall County
Board of Commissioners
2018 Adopted Budget
Special Resolutions
VICTIM WITNESS PROGRAM BUDGET
Special Resolutions
COMMUNITY SERVICE CENTER
Approved use of Fund Balance: $57,609
capital and operating expenditures
Richard Higgins, Commission Chairman
Kathy Cooper, District 1 Commissioner
Billy Powell, District 2 Commissioner
Scott Gibbs, District 3 Commissioner
Jeff Stowe, District 4 Commissioner
Randy Knighton, ICMA-CM, AICP, County Administrator
Marty Nix, Assistant County Administrator
Lisa Ritchie, Commission Clerk