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Home My WebLink About2019 Augusta, GA Budget Book - Adopted and Final1 2019 Budget Adopted November 20, 2018 2 Mayor Hardie Davis, Jr. Mayor and Augusta Commission 3 Augusta Commission William Fennoy Dennis Williams Mary Davis District 1 District 2 District 3 Sammie Sias Andrew Jefferson Ben Hasan District 4 District 5 District 6 Sean Frantom Wayne Guilfoyle Marion Williams District 7 District 8 District 9 John Clarke District 10 4 5 6 Organization Chart 7 Elected Officials Elected Officials Carl C. Brown, Jr. Chief Judge, Superior Court Michael N. Annis Judge, Superior Court James G. Blanchard, Jr. Judge, Superior Court Daniel J. Craig Judge, Superior Court Sheryl B. Jolly Judge, Superior Court John Flythe Judge, Superior Court J. Wade Padgett Judge, Superior Court Ashley Wright Judge, Superior Court David D. Watkins Chief Judge, State Court Patricia W. Booker Judge, State Court Kellie K. McIntyre Judge, State Court Bo Hunter Judge, State Court William D. Jennings, III Chief Judge, Civil & Magistrate Court H. Scott Allen Judge, Civil and Magistrate Court Harry B. James, III Judge, Probate Court Mark Bowen Coroner Natalie S. Paine District Attorney Ramone Lamkin Marshal Richard Roundtree Sheriff Omeeka P. Loggins Solicitor General Steven Kendrick Tax Commissioner Hattie Sullivan Clerk of Court 8 Appointed Officials Janice Allen Jackson Administrator 535 Telfair Street, Suite 910 Augusta, GA 30901 Jarvis Sims Tony McDonald Deputy Administrator Deputy Administrator Donna B. Williams, CGFM Finance Director 9 Other Appointed Officials Lena J. Bonner Clerk of Commission Andrew G. Mackenzie General Counsel Crystal Eskola Interim Animal Services Director Herbert Judon, Jr. Director, Augusta Regional Airport Lynn Bailey Board of Elections Director Takiyah A. Douse Central Services Director Phyllis Johnson Interim Compliance Director Dr. Hameed Malik Engineering Director Lori Videtto Environmental Services Director Chris James Fire Chief Hawthorne E. Welcher, Jr. Housing & Development Director Dr. Gwendolyn J. Conner Human Resources Director Tameka Allen Information Technology Director Jennifer S. McKinzie Judge, Juvenile Court Keith B. Johnson Judge, Juvenile Court Douglas J. Flanagan Judge, Juvenile Court Amanda N. Heath Judge, Juvenile Court Rob Sherman Planning & Development Director Geri Sams Procurement Director Katherine M. Mason Circuit Public Defender Sharon Dottery Interim Director, Augusta Public Transit Evan A. Joseph Warden – RC Correctional Institution H. Glenn Parker Recreation, Parks & Facility Director Alveno Ross Chief Appraiser Tom Wiedmeier Public Utilities Director Visit https://augustaga.gov for a full list of elected and appointed officials. 10 Our History Augusta History Location Augusta, Georgia, located in the east central section of the state, is approximately 150 miles east of Atlanta on Interstate 20. The Savannah River serves as the boundary between Augusta and Aiken County, South Carolina. Augusta’s current population is about 200,000. Along with several other Georgia and South Carolina counties the region is known as the Central Savannah River Area, commonly referred to as the CSRA and is home to approximately half a million people. Augusta is Georgia’s second oldest and second largest city, founded during the British colonial period as a trading outpost. How We Started Augusta has a rich history dating as far back as the early 1700s. The settlement was established in 1736 by British General James Oglethorpe, and named in honor of the bride of Frederick Louis, Prince of Wales. Significant Structures Augusta served as the state capital of Georgia from 1785 until 1795, and has many historically significant homes and buildings, such as the Cotton Exchange, established in 1872; the boyhood home of Woodrow Wilson (28th president of the United States); Ezekiel Harris House (1797); George Walton home (signer of the Declaration of Independence) and Springfield Baptist Church. 11 Augusta Today In 1996, the City of Augusta consolidated with Richmond County to form Augusta-Richmond County. This consolidated governing body consists of a Mayor and 10 Commissioners. Augusta is perhaps best known as home of the Masters® Golf Tournament held the first full week in April. The area is also a center for medicine, manufacturing, and Fort Gordon, home to the United States Army Cyber Center of Excellence and host to a multi-service community of Army, Navy, Air Force, Marines and multi-national forces. 12 Reader’s Guide I. Introduction and Overview This section is designed to provide readers with a better overall understanding of Augusta’s 2019 budget including strategic goals and factors affecting the 2019 budget. A narrative highlighting key priorities of the budget by the Administrator is included in this section and is intended to be a brief overview of the budget and budget process. II. Financial Structure, Policy, and Process In this section, the reader will gain an understanding of the financial structure of Augusta. The organizational chart, fund structure with descriptions, Departmental units as they relate to various funds, and financial policies and practices including basis used along with the budget process and calendar are included within this section. III. Fund Summaries In Section III, the reader will find more financial detail for individual funds. Each fund is presented with two years of actual results plus prior year budget and the adopted budget for 2019. A brief definition of each fund is included. All funds included in the 2019 Budget are presented. IV. Capital and Debt In Section IV, the reader will gain an understanding of Augusta’s capital budget as well as the capital improvement program. In addition, the reader will be able to gain an understanding of Augusta’s debt obligations and debt service requirements. V. Departmental Information This section provides a narrative for each functional department and includes mission, description, goals and objectives, budget highlights, organization charts, and performance measures. VI. Supplemental Section The final section contains statistical and supplemental information about Augusta’s community, population, and other information as well as a glossary to assist with certain explanations. 13 Table of Contents Mayor and Augusta Commission.............................................................................................. 2 Organization Chart .................................................................................................................................................... 6 Elected Officials ......................................................................................................................................................... 7 Appointed Officials .................................................................................................................................................... 8 Augusta History ....................................................................................................................................................... 10 Section I – Introduction and Overview ................................................................... 16 Executive Summary ................................................................................................................................................. 20 Function Descriptions .............................................................................................................................................. 26 Adopted Budget Summary – Fund Level ................................................................................................................. 27 Section II – Financial Structure, Policy and Process ........................................ 31 Fund Descriptions and Fund Structure .................................................................................................................... 32 Fund Structure ......................................................................................................................................................... 34 Financial Summary – General Fund Group .............................................................................................................. 37 General Fund Revenue Detail .................................................................................................................................. 39 Financial Summary – Special Revenue Funds .......................................................................................................... 49 Financial Summary – Debt Service Funds ................................................................................................................ 52 Financial Summary – Capital Funds ......................................................................................................................... 55 Financial Summary – Enterprise Funds ................................................................................................................... 59 Financial Summary – Internal Service Funds ........................................................................................................... 62 Pension Trust Funds ................................................................................................................................................ 63 Financial Summary – Pension Trust Funds .............................................................................................................. 64 Financial Policies and Practices ............................................................................................................................... 65 Budget Calendar ...................................................................................................................................................... 88 Section III – Fund Summaries ....................................................................................... 89 Changes in Fund Balance ....................................................................................................................................... 155 Section IV – Capital and Debt Section ................................................................... 158 Capital Improvement Program .............................................................................................................................. 159 Capital Expenditures by Fund ................................................................................................................................ 160 14 Section V – Department Narratives ....................................................................... 165 Comparison of Adopted Budget Expenditures with Prior Year Data .................................................................... 169 Department Summaries – General Government ...................................................................... 177 Administrator’s Office ........................................................................................................................................... 177 Board of Appeals ................................................................................................................................................... 178 Board of Commissioners ....................................................................................................................................... 179 Board of Elections .................................................................................................................................................. 180 Central Services ..................................................................................................................................................... 183 Clerk of Commission .............................................................................................................................................. 185 Compliance Department ....................................................................................................................................... 186 Finance .................................................................................................................................................................. 187 Human Resources .................................................................................................................................................. 189 Information Technology ........................................................................................................................................ 190 Law Department .................................................................................................................................................... 192 Mayor’s Office ....................................................................................................................................................... 193 Planning and Development ................................................................................................................................... 194 Procurement .......................................................................................................................................................... 196 Tax Assessor Office ................................................................................................................................................ 197 Tax Commissioner ................................................................................................................................................. 198 Departmental Summaries – Judicial Division ............................................................................ 199 Civil & Magistrate Court ........................................................................................................................................ 200 Juvenile Court ........................................................................................................................................................ 201 Probate Court ........................................................................................................................................................ 202 State Court............................................................................................................................................................. 203 Superior Court ....................................................................................................................................................... 204 Clerk of Superior, State, & Juvenile Court ............................................................................................................. 206 District Attorney’s Office ....................................................................................................................................... 207 Jury Services .......................................................................................................................................................... 208 Public Defender ..................................................................................................................................................... 209 Solicitor General .................................................................................................................................................... 210 Departmental Summaries – Recreation & Culture ................................................................... 211 Recreation & Parks Department ........................................................................................................................... 211 Departmental Summary – Public Safety Division ..................................................................... 213 Animal Services...................................................................................................................................................... 213 15 Coroner .................................................................................................................................................................. 214 Emergency Telephone Response (911) ................................................................................................................. 216 Fire Department .................................................................................................................................................... 217 Marshal’s Office ..................................................................................................................................................... 219 Probation Office .................................................................................................................................................... 221 Richmond County Correctional Institution (RCCI) ................................................................................................. 222 Richmond County Sheriff’s Office.......................................................................................................................... 223 Departmental Summaries – Engineering .................................................................................. 226 Departmental Summaries – Housing & Community Development ......................................... 227 Housing and Community Development ................................................................................................................ 227 Departmental Summaries – Enterprises ................................................................................... 228 Augusta Regional Airport ...................................................................................................................................... 228 Daniel Field Airport ................................................................................................................................................ 229 Environmental Services ......................................................................................................................................... 230 Stormwater Utility ................................................................................................................................................. 232 Transit .................................................................................................................................................................... 233 Water & Sewer ...................................................................................................................................................... 234 Section VI – Supplemental Information ............................................................... 235 Demographic and Economic Statistics .................................................................................................................. 236 Glossary ................................................................................................................................................................. 240 16 Section I – Introduction and Overview This section is designed to provide readers with a better overall understanding of Augusta’s 2019 budget including strategic goals and factors affecting the 2019 budget. A narrative highlighting key priorities of the budget by the Administrator is included in this section and is intended to be a brief overview of the budget and budget process. 17 Augusta's Visions & Goals Commission Vision  Develop a team-centered approach to problem- solving emphasizing effective communications with citizens and among elected officials, as well as establishing continuity of purpose and action for the commission.  Establish a focus that is Augusta-wide, focusing on the “whole” of Augusta being more than the sum of its individual parts, neighborhoods, or districts.  Create an environment of respect and trust between Commissioners, staff, and the citizens.  Seek ways to reach out and spread the word regarding the “good news” about Augusta. Operations Vision  Create a culture of Performance Management that focuses on assessment and improvement, driven by standards and accountability, and using technology as a critical and essential tool to enhance processes.  Develop a strategic plan featuring goals that are designed to drive Augusta forward by making the most of business assets, historical heritage, natural resources and local commitment and talent.  Build budgets that reward excellence and creativity, encourage fiscal responsibility, and seek new sources of revenue to mitigate budget challenges in difficult times.  Establish a culture of customer service at all levels of local government, so that every employee and official considers customer service to be their highest responsibility. 18 Community Vision  Seek means for Augusta to be nationally-recognized as a global destination of excellence and known as the premier and most talked-about mid-sized city in the country.  Build our community and tax base by emphasizing economic development and livable, sustainable communities that can grow while protecting our valuable natural resources. 19 Mission To provide to all its citizens cost-effective, high quality government services in an environment which enhances the economic well-being and quality of life in the Augusta Metropolitan Area. Beliefs  WE BELIEVE that open, honest communications with the public and among governing officials will assure the accomplishment of our community objectives.  WE BELIEVE that to be successful, the process of government must include all citizens.  WE BELIEVE that government should employ good business practices resulting in efficiency, accountability, and performance measurement.  WE BELIEVE that citizens who are provided government services should be viewed as “our customers” and treated in a manner which is responsive, courteous, and efficient. 20 November 20, 2018 Executive Summary The Honorable Hardie Davis, Jr., Mayor Members of the Augusta, Georgia Commission 535 Telfair Street Augusta, Georgia 30901 RE: 2019 Budget Dear Mayor Davis and Members of the Commission: It is with great pleasure that I am submitting for your information the 2019 budget. The process began with the recommended budget presentation on October 16, 2018. After several budget workshops in the weeks that followed, the budget was adopted by the Commission on November 20, 2018. This budget was presented to the Commission and the public and adopted in accordance with the Official Code of Georgia as well as the Code of Augusta, Georgia. The total combined budget for all funds is $852.9 million, up $29.7 million, or 3.6%, from 2018’s combined total of $823.2 million original adopted budget. The increase is from several factors including salaries and benefits, operations funding, as well as capital improvements. Goals In preparing the 2019 budget, several guiding goals, both long-term and short-term, were used to determine the distribution of funding. Those goals included:  A continued investment in Augusta, Georgia’s workforce. In the near-term, a 1.5% COLA as well as longevity increases will help us maintain our most valuable asset, our current workforce in a tight labor market. In the long-term, we will continue to invest in our workforce to be competitive for skilled labor in the metro Augusta labor market.  A concerted effort to improve effectiveness and efficiency in those departments that have recently had operational reviews where deficiencies have been identified. This will benefit the taxpayers of Augusta both in the current budget as well as budgets well into the future.  An emphasis on leisure services and special events. As we continue to make Augusta a destination place to live, work, and play, leisure services and special events will benefit the community this year as well as generations to come. We have already experienced positive results in this area and expect to see more exciting news in the future. 21 Mayor Davis and Members of the Commission November 20, 2018 Page 2  Improvements to our facilities and capital assets. Investing in our facilities will allow for growth and reduced maintenance costs in the current budget as well as future budgets.  A continued commitment to public safety. We realize that public safety is one of our top priorities. Funding for salary adjustments has been provided to the Sheriff’s Office that will benefit our current officers as well as allow for growth in the future. Also, Fire Station 20, which will be located off Gordon Highway in South Augusta, is expected to open in late 2019, adding service to growing areas of the County. General Information Revenue The primary sources of revenue for the General Fund include Property Tax, Sales Tax, and Franchise Fees. Property Tax includes Title Ad Valorem Tax, which is generated from automobile sales. The 2019 distribution formula was revised by the Georgia Department of Revenue. This adjustment will result in an additional $1.5 million in revenue from Title Ad Valorem Taxes. The total 2019 revenue is projected in the General Fund/Law Enforcement budget to be $162,055,000, an increase of approximately $7,292,000 from 2018 adopted levels. 2019 Budget 2018 Budget 2017 Budget Property Tax $55,275,160 $51,920,310 $51,187,660 Sales Tax (Local Option) $32,371,350 $30,207,150 $29,710,050 Franchise Fees $24,097,960 $24,863,100 $24,831,460 - 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 Property Tax Sales Tax (Local Option)Franchise Fees General Fund/Law Enforcement Revenue 2019 2018 2017 22 Mayor Davis and Members of the Commission November 20, 2018 Page 3 Tax Digest The Chief Appraiser is responsible for receiving returns and fairly and impartially assessing property. The total assessed valuation for the 2018 tax digest is set at $5.49 billion compared to $5.42 billion in 2017. This is an increase of 1.3% in the tax digest. The chart below shows the actual changes in the millage rates for the Urban Services District (old City) and for the County based on the 2018 Tax Digest. It does not include millage rates levied by Richmond County Board of Education. Year 2017/2018 Tax Rates Suburban Urban 2017 2018 Difference 2017 2018 Difference County-wide M&O 9.786 9.756 ( 0.03) 9.786 9.756 (0.03) Capital Outlay 0.780 0.778 (0.002) 0.780 0.778 (0.002) County Bonds 0.000 0.000 0.000 0.000 0.000 0.000 Fire 2.136 2.127 (0.009) 0.000 0.000 0.000 Urban M&O 0.000 0.000 0.000 5.225 5.231 0.006 Total 12.702 12.661 (0.041) 15.791 15.765 (0.026) General Fund/Law Enforcement Expenditures 2019 2018 2017 Adopted Budget $162,054,620 $154,763,190 $153,594,520 Major factors contributing to the budget process as a whole: Revenues  Local Option Sales Tax (LOST) continues to increase as a testament to the continued improvement of our local economy. The 2019 budgeted sales tax collections are anticipated to be approximately 7% greater than 2018 budgeted collections.  Electric franchise fees continue to decline as has been the trend over the past few years. This trend is expected to continue as we strive for a greener community, however, the challenge will be to replace this revenue stream with other sources.  Title Ad Valorem Tax revenues continue to grow as there is continued improvement in the economy. Augusta will also benefit as a result of the changes to the distribution formula by the Georgia Department of Revenue between Augusta, the Board of Education, and the State of Georgia. 23 Mayor Davis and Members of the Commission November 20, 2018 Page 4 Expenditures In meeting one of our goals, both short-term and long-term, the Augusta workforce will have several changes during the 2019 budget cycle. Additional staff added to the 2019 budget include:  Four new Community Safety Officers for the Sheriff’s Office.  1.5% salary increases for all Augusta, Georgia employees.  Enhanced pension benefits  Funding of employee longevity program to include employees in pay grades 15-23, a continuation of an effort started in 2018 to reward those who stay with the organization.  Thirteen new positions added to General Fund departments for 2019 effective July 1, 2019, to include two Code Enforcement Officers to place additional emphasis on reducing blight and holding property owners accountable.  Thirty four new positions in the Enterprise and Special Revenue Funds effective January 1, 2019. Leisure services and special events were emphasized during the 2019 budget process. There will be research and discussion in 2019 to form the best approach to boosting special activities in the coming year and beyond. Augusta is committed to public safety. In addition to the four new Community Safety Officers, a new fire station will open in 2019, which was funded by Special Purpose Local Option Sales Tax. Twelve new firefighters will be added to the Augusta ranks as this station opens in late 2019. These two commitments to public safety will increase service levels to the public. One challenge during the budgeting process was Adult Probation. It has been determined that a Request for Proposal will be issued during 2019 to determine if outsourcing will be a more effective method of service delivery strategy as opposed to the current in-house operations. The Street Lights Fund has been balanced for 2019, but we have set a long-term goal of identifying a funding strategy for Augusta’s expanding and maintaining our street light program. Augusta strives to maintain sound financial footing. As a result, the budget has an appropriation to Fund Balance of $500,000 to increase the reserves of Augusta. Thank you for your participation during the 2019 budget process as I believe this document provides a sound financial blueprint for the upcoming fiscal year and will allow Augusta to move forward to reach new heights. If you have any questions, I am available for discussion. 24 Budget Summary by Fund Type (All Funds) 25 2019 Adopted Budget Total Government Expenditures by Function (Excluding Operating Transfers) 26 Function Descriptions General Government includes Mayor and Board of Commissioners and Administrator’s office, plus administrative services such as Tax Assessor, Tax Commissioner, Central Facility Services, Finance, Human Resources and Information Technology. Judicial includes the judges and court personnel for Superior, State, Civil, Magistrate, Probate, Juvenile Courts, plus District Attorney, Solicitor General and Public Defenders offices. Public Safety includes the Marshal and Sheriff Offices, Fire Department, Emergency 911, Coroner, Animal Services and Richmond County Correctional Institute. The Fire Department and Emergency 911 departments are Special Revenue Funds. Public Works represents the Engineering organization (Highway & Street, Roads & Walkways, and Traffic) plus Augusta parking decks and litter patrol. Street Lights is a Special Revenue Fund. Enterprises such as Water and Sewer, Stormwater Utility, and Environmental Services fall under this category as well. Health & Welfare includes the Richmond County Board of Health and Division of Family and Child Services (DFACS), plus various community health programs. Culture & Recreation represents the community centers, athletic fields, parks and other recreational facilities. Housing & Development includes public housing programs, county extension office, land trusts, and code enforcement. Operating Transfers is the assignment of funding to/from General Fund and various special revenue funds. 27 Adopted Budget Summary – Fund Level 28 29 The 2019 adopted budget for Augusta, Georgia provides funding to maintain current levels of service, with little change in the millage rate while reducing operating costs and capital outlay where possible. The annual budget for all funds totals $852,885,650, reflecting a $29,698,000 or 3.6% net increase from the 2018 adopted budget of $823,187,650. This net increase is primarily due to projected support of the Foundry Project, a development of the old Foundry building and site into a market rate apartment complex, and an increase in personnel costs due to new hires, benefits changes, and merit increases. 30 Adopted 2019 Budget Total Government Expenditures by Fund Type 31 Section II – Financial Structure, Policy and Process In Section II, the reader will gain an understanding of the financial structure of Augusta. The organizational chart, fund structure including descriptions, Departmental units as they relate to various funds, and financial policies and practices including the basis for the budget used along with the budget process and calendar are included within this section. 32 Fund Descriptions and Fund Structure The funds of Augusta, GA can be divided into four basic categories: 1) Governmental Funds, 2) Proprietary Funds, 3) Fiduciary Funds, and 4) Pension Trust Funds. These fund categories use different accounting approaches and should be interpreted differently. All governmental and proprietary funds are appropriated while the fiduciary funds are excluded from appropriations as their operational expenses are reported in other governmental funds. Governmental Funds There are four governmental fund types in Augusta, GA’s budgetary fund structure: 1) General Fund, 2) Special Revenue Funds, 3) Debt Service Funds, and 4) Capital Project Funds. Of these funds, General Fund, Special Purpose Local Option Sales Tax Fund (SPLOST) Phase 7, and Fire Protection are reported as major governmental funds. For budgeting purposes, the Law Enforcement Fund (operations) is considered a major governmental fund; however, this fund is combined with the General Fund in the entity’s audited Comprehensive Annual Financial Report at year end. Several other non-major funds are treated this way as well. Governmental Funds use the modified accrual basis of accounting, which focuses on current financial resources. This method is used for both budgeting purposes and audited financial statements. All governmental funds are appropriated on an annual basis. Proprietary Funds Proprietary funds operate similar to a commercial enterprise found in the private sector. Augusta, GA has two types of proprietary funds: 1) Enterprise Funds and 2) Internal Service Funds. Proprietary funds use the accrual basis of accounting where revenues are recorded when earned and expenditures are recorded as incurred. This method is used for both budgeting purposes and audited financial statements. The Water and Sewer Fund, Augusta Regional Airport, Stormwater Utility Fund, and Garbage Collection Fund are considered major funds for presentation purposes. All proprietary funds are appropriated on an annual basis. 33 Fiduciary Funds Fiduciary Funds are used to account for assets held by the Government as an agent for others. Augusta, GA is responsible for ensuring that the assets reported in these funds are used only for their intended purposes. These funds are not reflected in the budgetary process as the revenues are not available to support operations and the expenditures for the Elected Officials/Departments that handle these funds are reported elsewhere in the fund structure. The funds include: Clerk of Court, Magistrate/Civil Court, Probate Court, Sheriff, and Tax Commissioner. Pension Trust Funds The Pension Trust Funds are used to account for assets held by the Government to pay pension liabilities and are not available for operations. However, Pension Trust Funds are appropriated on an annual basis during the budget process using the accrual basis of accounting. 34 ` Nonmajor Special Revenue Funds ●URA Foundry Project Fund Community Development Fund● Public Roads Fund● ●Special Sales Tax VI Fund Special Sales Tax V Fund Special Sales Tax IV Fund Special Sales Tax III Fund ● ● Sheriff Capital Outlay● Special Sales Tax II Fund● ● Occupational Tax Fund ● ●Law Library Fund ●Emergency Telephone System Fund ● ●Federal Drug Fund 5% Crime Victim's Assistance Fund● ●Hotel/Motel Tax and Promotion/ Tourism Fund Housing and Neighborhood Development Fund Governmental Funds Major Funds Building Inspection Fund● General Fund SPLOST 7 (Capital Projects Fund) Fire Protection (Special Revenue Fund) Nonmajor Debt Service Funds ●2016 GO Sales Tax Bonds Debt Service Fund ●Coliseum Authority Revenue Bonds Debt Service Fund Nonmajor Capital Project Funds Capital Outlay Fund● Convention Center Fund● ● ● ● Downtown Development Fund Drug Court Fund DUI Court Fund ●Tax Allocation District 3 Fund Tax Allocation District 4 Fund● ●NPDES Permit Fees Fund ●State Drug Fund ●Supplemental Juvenile Services Fund ●Tax Allocation District 2 Fund Perpetual Care Fund ●Special Assessment (Street Lights) Fund ● ●TIA Discretionary Projects Fund ●TIA Projects Fund ●The Urban Redevelopment Agency ●Transportation & Tourism Fund ● ● ● Urban Development Action Grant Fund Urban Redevelopment Projects Fund Urban Services District Fund Fund Structure 35 `Proprietary Funds Major Funds Nonmajor Internal Service Funds Water and Sewer Fund ●Employee Health Benefits Fund ●Risk Management Fund ●Unemployment Fund ●Workers Compensation FundNonmajor Proprietary Funds Augusta Regional Airport ● ● ●Clerk of Court ●Magistrate/Civil Court Fiduciary Funds ●Daniel Field Airport Fund ●Waste Management Fund ●Transit Fund Stormwater Utility Fund Garbage Collection Fund ●Fleet Operations Fund ●GMA Leases Fund ●Long-term Disability Insurance Fund ● Pension Trust Funds 1945 Pension Plan Fund Urban 1949 Pension Plan Fund Other Urban Pension Plan Fund ●Probate Court ●Sheriff ●Tax Commissioner 36 Governmental Funds The General Fund is the primary operating fund of the Government. It is considered a major fund for both budgeting purposes and for the Comprehensive Annual Financial Report. It is used to capture all financial information other than those specifically required to be accounted for separately in another fund. Many Departmental functions are accounted for in the General Fund including Recreation & Parks, Judicial, General government, and the Sheriff’s Office. The Sheriff’s Office is budgeted separately in the Law Enforcement Fund and then combined into the General Fund for the Comprehensive Annual Financial Report as is the Port Authority, General Fund Grants, the Appeals Board Fund, and the Adult Probation Fund. 37 Augusta, Georgia Financial Summary - General Fund Group Financial Summary – General Fund Group 38 39 Augusta, Georgia General Fund Revenue Detail Fund 101 – General Fund 40 Augusta, Georgia General Fund Revenue Detail Fund 101 – General Fund 41 Augusta, Georgia General Fund Revenue Detail Fund 101 – General Fund 42 Augusta, Georgia General Fund Revenue Detail Fund 101 – General Fund *Operating transfers within General Fund group are eliminated in CAFR. 43 Augusta, Georgia General Fund Revenue Detail Fund 273 – Law Enforcement (RCSO) 44 Augusta, Georgia General Fund Revenues Fund 273 – Law Enforcement (RCSO) *Operating transfers within General Fund group are eliminated in CAFR. 45 Special Revenue Funds Special Revenue funds are used to account for specific revenue sources (other than Capital Project, Debt Service, and Trust Funds) that are legally restricted, committed, or assigned for expenditures for specified purposes. Fire Protection Fund The Fire Protection Fund is a major governmental fund and is used primarily to account for receipts and disbursements of tax revenues for fire protection services. Expenditures are primarily for public safety. Urban Services District Fund – used to account for revenue primarily from ad valorem taxes from areas within the former city limits and expenditures related to governmental services. Emergency Telephone System Fund – used to account for the receipt and disbursement of revenues of the emergency telephone response system. Tax Allocation District 2 Fund – used to account for the receipt of the incremental increase of property taxes over the base years and expenditures committed to economic development in the Village at Riverwatch Tax Allocation District. Tax Allocation District 3 Fund – used to account for the receipt of the incremental increase of property taxes over the base years and expenditures committed to economic development in the Doug Bernard/Dixon Airline Tax Allocation District. Tax Allocation District 4 Fund – used to account for the receipt of the incremental increase of property taxes over the base years and expenditures committed to economic development in the Downtown Tax Allocation District. Occupational Tax Fund – used to account for the receipt and disbursement of tax revenues generated from business licenses. Special Assessment (Street Lights) Fund – used to account for the receipt and disbursement of street light assessment taxes for the installation and operations of street lights in Augusta. 46 Promotion/Tourism Fund – used to account for the receipt and disbursement of hotel/motel and mixed drink tax revenues to the Augusta-Richmond County Convention & Visitors Bureau and the Augusta-Richmond County Coliseum Authority. Housing and Community Development Fund – used to account for the financing and construction of various community development projects through grants received from the U.S. Department of Housing and Urban Development. Urban Development Action Grant (UDAG) Fund – used to account for loan transactions related to urban development action grants. Repayments of initial grant revenue loaned to qualified recipients are restricted to additional financing to qualified applicants. Federal Drug Fund – used to account for activities associated with drug education and enforcement. State Drug Fund – used to account for activities associated with drug education and enforcement. Downtown Development Fund – used to account for appropriations given to the Downtown Development Authority. Convention Center Fund – used to account for activities associated with the operations of the Augusta Convention Center. Law Library Fund – used to account for certain fees received from the various courts of the Government. The resources are restricted by state law for support of the Law Library. 5% Crime Victim’s Assistance Fund – used to account for the 5% surcharge on certain fines with the proceeds used for a victim’s assistance program. Supplemental Juvenile Services Fund – used to account for supervisory fees collected on juvenile cases. 47 Building Inspection Fund – used to account for building inspection licensing and fees revenue and related expenditures. Perpetual Care Fund – used to account for monies collected from sale of perpetual care contracts at Government-owned cemeteries after October 1, 1970, as well as receipt of investment earnings on all perpetual care investments and payment of cemetery maintenance expenditures. TIA Discretionary Projects Fund – used to account for the receipts and disbursements from the discretionary (25%) portion of the regional transportation special district sales and use tax allocated to Augusta. NPDES Permit Fees Fund – used to account for a per acre environmental fee charged to all contractors who disturb more than one acre of land at a building site. Transportation and Tourism Fund – used to account for a fee to provide enhanced public transportation services and to enhance the tourism opportunities in the Historic Heritage District. The Government has implemented a $1.00 per night room fee. In exchange for the transportation fee, payers of the fee shall be entitled to free use of the public transportation systems for the duration of their hotel stay in Augusta. The revenues generated by the transportation fee shall be used to fund and enhance public transportation operations, manage the Augusta Convention Center, and revitalize the Historic Heritage Districts of Augusta to enhance the transportation and tourism services available in Augusta. Drug Court Fund – used to account for activities associated with drug education and enforcement. DUI Court Fund – used to account for activities associated with DUI Court. Urban Redevelopment Projects Fund – used to account for the use of the related loan funds to assist the Government in alleviating economic deterioration by means of increasing public and private investments in order to aid in economic recovery to strengthen the economics, employment, and tax base of the Government. More specifically, the proceeds will finance the development of the Laney-Walker and Bethlehem Urban Redevelopment Area. 48 TIA Projects Fund – used to account for the receipts and disbursements of projects funded by the regional transportation special district local option sales and use tax (TSPLOST). The Urban Redevelopment Agency (URA) – used to account for the use of the related loan funds to assist the Government in economic redevelopment funding and alleviating economic deterioration. URA Foundry Project Fund - used to account for the use of the related loan funds to assist the government in a third party development of the old Foundry building and site into a market rate apartment complex. 49 Augusta, Georgia Financial Summary – Special Revenue Funds 50 Special Revenue Funds Financial History 51 Debt Service Funds The Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest and related costs. 2016 GO Sales Tax Bonds Debt Service Fund is used to account for the resources accumulated and payments made for the principal and interest on the General Obligation Sales Tax Bonds, Series 2016. The bonds are to be repaid with funds from SPLOST Phase 7. Coliseum Authority Revenue Bonds Debt Service Fund accounts for the resources accumulated and payments made for the principal and interest on the Augusta-Richmond County Coliseum Authority Revenue Bonds, Series 2010. Below is a condensed view of Debt Service expenditures. See next page for a financial summary of revenue, expenditures and operating transfers. 52 Augusta, Georgia Financial Summary – Debt Service Funds 53 Capital Project Funds Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by proprietary and trust funds. SPLOST Phase 7 Fund The Special Purpose Local Option Sales Tax (SPLOST) Fund Phase 7 is a major capital project fund and is used to account for the 1% sales tax until improvement projects are completed. The funds are held for specific construction, improvement, and capital acquisition projects. Collections began in April 2016 and are projected to end December 31, 2021. Community Development Fund - used to account for the financing and construction of various community development projects. Financing is provided by grants received from the U.S. Department of Housing and Urban Development. Capital Outlay Fund – used to account for the disbursement of revenues for all capital expenditures in General Fund departments. Capital expenditures are defined as any non- disposable item over $5,000 which includes vehicles, office and computer equipment, communications equipment, building renovations and office furniture. Law Enforcement Capital Fund – used to account for revenue and capital expenditures of the Sheriff’s Department and Jail. SPLOST Phase II Fund – used to account for the financing and construction of various construction and road improvements, drainage, jail improvements, and museums. Financing is to be provided by receipts from a 1991 special one percent local option sales tax referendum. SPLOST Phase III Fund - used to account for the receipts and disbursements of one percent sales tax collected from 1996 through 2000. The primary revenue source is sales tax and the primary expenditures are capital outlay projects, primarily for public works, recreation and outside agency projects. SPLOST Phase IV Fund – used to account for expenditures specifically budgeted against revenue from the one percent sales tax collected from the years 2001 through 2006 to be used primarily for public works, recreation and outside agency projects. 54 SPLOST Phase V Fund – used to account for receipts and disbursements of the one percent sales tax collected during the period of March 2006 through December 2010. The revenue sources are sales tax and earned interest and expenditures will be for capital outlay projects, primarily for public facilities, public works, recreation, and outside agency projects. The funds will also be used to repay $44 million in bonds issued for the expansion of the Webster Detention Center and the construction of the Augusta Convention Center. Additionally, the funds will be used for the repayment of $8 million bonds issued by the Canal Authority. SPLOST Phase VI Fund – accounts for the receipts and disbursements of the one percent sales tax approved by the taxpayers on June 16, 2009. Collections began January 1, 2011. The City of Augusta bonded $30.5 million in 2009 and $22 million in 2010 of the estimated $184.7 million SPLOST. The revenue sources are sales tax and earned interest and expenditures will be primarily for the following: $10 million was returned to the General Fund as a reimbursement of the one- time use of general fund balance for the purchase and demolition of the Gilbert Manor Housing projects by Augusta University for the expansion of AU’s dental school; $18 million for renovations to the municipal building; $17 million to replace emergency services vehicles; and $10.9 million to parks and recreation. Of the estimated $184.7 million, $124 million will go towards infrastructure and $60.7 million will go towards non-infrastructure projects. Public Roads Fund – used to account for the receipts and disbursements of projects funded by the Local Maintenance and Improvement Grants (LMIG). 55 Augusta, Georgia Financial Summary – Capital Funds 56 57 Proprietary Funds Enterprise Funds The activities of the Government that render services to the general public on a user charge basis, or that require periodic determination of revenues for public policy are accounted for as Enterprise Funds. Several funds are budgeted separately and then combined for presentation purposes in the Comprehensive Annual Financial Report (CAFR). These include: Water & Sewerage – Renewal and Extension, 1996 Water & Sewer Bond Fund, 2000 Water & Sewer Bond Series, Water & Sewer Bond 2002 Series, Water & Sewer Bond 2004 Series, Water & Sewer Bond 2012 Series, Water & Sewer Revenue Bond Series 2013, Water & Sewer Bond 2014 Series, Waste Management 2004 Bonds, Solid Waste Revenue Bond Series 2010, and Transit Capital Grants Fund. Water and Sewer System Fund The Water and Sewer System Fund is considered a major fund. It is used to account for revenues collected and expenditures incurred related to the water system of Augusta. Augusta Regional Airport Fund The Augusta Regional Airport Fund is also considered a major fund for the Government. It is used to account for revenues collected and expenditures incurred related to the operations of the region’s major airport operated by Augusta. Garbage Collection Fund The Garbage Collection Fund, a major fund, is used to account for revenues collected and expenditures incurred related to the garbage service. Stormwater Utility Fund The Stormwater Utility Fund, also a major fund, is used to account for revenues collected and expenditures incurred related to Augusta’s stormwater system. Waste Management Fund – used to account for the provision of landfill services to residents and industries of the Government. All activities necessary to provide such services are accounted for in this fund. 58 Transit Fund – used to account for the operations of the Augusta Public Transit which provides scheduled bus service within Augusta. Daniel Field Airport Fund – used to account for revenues and expenditures related to Daniel Field Airport, a general aviation airport of Augusta. Below is a condensed view of Enterprise Fund operating expenditures, excluding capital and transfers. See next page for a financial summary of revenue, expenditures and operating transfers. 59 Augusta, Georgia Financial Summary – Enterprise Funds 60 61 Internal Service Funds Internal Service Funds account for goods and services provided by certain departments of the Government to other departments of the Government on a cost reimbursement basis. User charges are the primary revenue source and the customers are primarily other departments. Risk Management Fund – used to account for the receipt and disbursement of settlement exposure and damage expense claims, commercial insurance premiums and bond on certain employees and elected officials. Fleet Operations Fund – used to account for the operation and maintenance of Government vehicles. The fund charges other Government funds at a level that will approximately recover all the cost of the services provided. Workers Compensation Fund – used to account for the receipt and disbursement of workers compensation claims. Employee Health Benefits Fund – used to account for the receipt and disbursement of employee group health insurance claims. Unemployment Fund – used to account for the receipt and disbursement of unemployment benefits. Long-term Disability Insurance Fund – used to account for the receipt and disbursement of long- term disability premiums. GMA Leases Fund – used to account for the receipt and disbursement of the lease pool agreement with the Georgia Municipal Association. 62 Augusta, Georgia Financial Summary – Internal Service Funds 63 Pension Trust Funds The Pension Trust Funds are used to account for assets held by the Government to pay pension liabilities and are not available for operations. 1945 Plan Fund – used to account for a single-employer defined benefit pension plan that was available to all former Richmond County employees hired prior to October 1, 1975, who met the Plan’s age and length of service requirements. General Retirement Fund – used to account for a single-employer defined benefit pension plan for those former City of Augusta employees hired after March 1, 1949 and before March 1, 1987, whose age did not exceed 35 years at the time of their employment and were not participants of the 1977 plan. 64 Augusta, Georgia Financial Summary – Pension Trust Funds 65 Financial Policies and Practices The purpose of this section is to present the policies, practices and guidelines that Augusta, Georgia follows in managing its financial and budgetary affairs. The policies, practices and guidelines listed below are not new, but represent long-standing principles and traditions which have guided Augusta, Georgia in the past and have allowed it to maintain its financial stability, even during economic recessions. Augusta strives to maintain exceptional financial management practices and structures a balanced budget each year while providing necessary service levels, funding all obligations in a timely manner without incurring deficits, and assuring adequate reserves and cash flow. Budgets and Audits – Legal Requirements Georgia Law Chapter 81 Budgets and Audits – Article 1 – Local Government Budgets and audits provide for the legal framework and legal compliance for budget adoption, budget amendment and audits. The intent of this code section is to provide minimum budget and auditing requirements for local governments so as to provide local taxpayers with an opportunity to gain information concerning the purpose for which local revenues are proposed to be spent and are actually spent and to assist local governments in generally improving local financial management practices, while maintaining, preserving, and encouraging the principle of home rule over local matters. It is also the intent to provide a mechanism through which appropriate information may be collected to assist state and local policy makers in carrying out their lawful responsibilities. O.C.G.A. 36-81-3 Establishment of fiscal year; requirement of annual balanced budget; adoption of budget ordinances or resolutions generally; budget amendments; uniform chart of accounts (a) The governing authority shall establish by ordinance, local law, or appropriate resolution a fiscal year for the operations of the local government. (b) (1) Each unit of local government shall adopt and operate under an annual balanced budget for the general fund, each special revenue fund, and each debt service fund in use by the local government. The annual balanced budget shall be adopted by ordinance or resolution and administered in accordance with this article. (2) Each unit of local government shall adopt and operate under a project-length balanced budget for each capital projects fund in use by the government. The project-length balanced budget shall be adopted by ordinance or resolution in the year that the project initially begins and shall be administered in accordance with this article. The project- length balanced budget shall appropriate total expenditures for the duration of the capital project. 66 (3) A budget ordinance or resolution is balanced when the sum of estimated revenues and appropriated fund balances is equal to appropriations. (4) Nothing contained in this Code section shall preclude a local government from adopting a budget for any funds used by the local government other than those specifically identified in paragraphs (1) and (2) of this subsection, including enterprise funds, internal service funds, and fiduciary funds. (c) For each fiscal year beginning on or after January 1, 1982, each unit of local government shall adopt and utilize a budget ordinance or resolution as provided in this article. (d) Nothing contained in this Code section shall preclude a local government from amending its budget so as to adapt to changing governmental needs during the budget period. Amendments shall be made as follows, unless otherwise provided by charter or local law: (1) Any increase in appropriation at the legal level of control of the local government, whether accomplished through a change in anticipated revenues in any fund or through a transfer of appropriations among departments, shall require the approval of the governing authority. Such amendment shall be adopted by ordinance or resolution; (2) Transfers of appropriations within any fund below the local government’s legal level of control shall require only the approval of the budget officer; and (3) The governing authority of a local government may amend the legal level of control to establish a more detailed level of budgetary control at any time during the budget period. Said amendment shall be adopted by ordinance or resolution. (e) The Department of Community Affairs, in cooperation with the Association County Commissioners of Georgia and the Georgia Municipal Association, shall develop local government uniform charts of accounts. The uniform charts of accounts, including any subsequent revisions thereto, shall require approval of the state auditor prior to final adoption by the Department of Community Affairs. All units of local government shall adopt and use such initial uniform charts of accounts within 18 months following adoption of the uniform charts of accounts by the Department of Community Affairs. The department shall adopt the initial local government uniform charts of accounts no later than December 31, 1998. The department shall be authorized to grant a waiver delaying adoption of the initial uniform charts of accounts for a period not to exceed two years upon a clear demonstration that conversion of the accounting system of the requesting local government, within the time period specified in this subsection, would be unduly burdensome. 67 (f) The department’s implementation of subsection (e) of this Code section shall be subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act”. O.C.G.A. 36-81-5 Preparation of proposed budget; submission to governing authority; public review of proposed budget; notice and conduct of budget hearing. (a) By the date established by each governing authority, in such manner and form as may be necessary to effect this article, and consistent with the local government’s accounting system, the budget officer shall prepare a proposed budget for the local government for the ensuing budget period. (b) The proposed budget shall, at a minimum, be an estimate of the financial requirements at the legal level of control for each fund requiring a budget for the appropriate budget period and shall be in such form and detail, with such supporting information and justifications, as may be prescribed by the budget officer or the governing authority. The budget document, at a minimum, shall provide, for the appropriate budget period, a statement of the amount budgeted for anticipated revenues by source and the amount budgeted for expenditures at the level of control. In accordance with the minimum required legal level of control, the budget document shall, at a minimum provide a statement of the amount budgeted for expenditures by department for each fund for which a budget is required. This does not preclude the governing authority of a local government from preparing a budget document or establishing a legal level of control at a more detailed level of budgetary control than the minimum required legal level of control. (c) On the date established by each governing authority, the proposed budget shall be submitted to the governing authority for that body’s review prior to enactment of the budget ordinance or resolution. (d) On the day that the proposed budget is submitted to the governing authority for consideration, a copy of the budget shall be placed in a public location which is convenient to the residents of the unit of local government. The governing authority shall make every effort to provide convenient access to the residents during reasonable business hours so as to accord every opportunity to the public to review the budget prior to adoption by the governing authority. A copy of the budget shall also be made available, upon request, to the news media. 68 (e) A statement advising the residents of the local unit of government of the availability of the proposed budget shall be published in a newspaper of general circulation within the jurisdiction of the governing authority. The notice shall be published during the week in which the proposed budget is submitted to the governing authority. In addition, the statement shall also advise the residents that a public hearing will be held at which time any persons wishing to be heard on the budget may appear. The statement shall be a prominently displayed advertisement or news article and shall not be placed in that section of the newspaper where legal notices appear. (f) At least one week prior to the meeting of the governing authority at which adoption of the budget ordinance or resolution will be considered, the governing authority shall conduct a public hearing, at which time any persons wishing to be heard on the budget may appear. (g) (1) The governing authority shall give notice of the time and place of the budget hearing required by subsection (f) of this Code section at least one week before the budget hearing is held. The notice shall be published in a newspaper of general circulation within the jurisdiction of the governing authority. The statement shall be a prominently displayed advertisement or news article and shall not be placed in that section of the newspaper where legal notices appear. (2) The notice required by paragraph (1) of this subsection may be included in the statement published pursuant to subsection (e) of this Code section in lieu of separate publication of the notice. (h) Nothing in this Code section shall be deemed to preclude the conduct of further budget hearings if the governing body deems such hearings necessary and complies with the requirements of subsection (e) of this Code section. O.C.G.A. 36-81-6 Adoption of budget ordinance or resolution; form of budget (a) On a date after the conclusion of the hearing required in subsection (f) of Code Section 36-81- 5, the governing authority shall adopt a budget ordinance or resolution making appropriations in such sums as the governing authority may deem sufficient, whether greater or less than the sums presented in the proposed budget. The budget ordinance or resolution shall be adopted at a public meeting which shall be advertised in accordance with the procedures set forth in subsection (e) of Code Section 36-81-5 at least one week prior to the meeting. (b) The budget may be prepared in any form that the governing authority deems most efficient in enabling it to make the fiscal policy decisions embodied in the budget, but such budget shall be subject to the provisions of this article. 69 O.C.G.A. 36-81-7 Requirement of audits; conduct of audits; audits reports; forwarding of audits to state auditor; failure to file or correct deficiencies; public inspection (a) (1) Beginning with the local government fiscal year which ends between July 1, 1994, and June 30, 1995, the governing authority of each unit of local government having a population in excess of 1,500 persons according to the latest estimate of population by the United States Bureau of the Census or its successor agency or expenditures of $300,000 or more shall provide for and cause to be made an annual audit of the financial affairs and transactions of all funds and activities of the local government for each fiscal year of the local government. (2) The governing authority of each local unit of government not included in paragraph (1) of this subsection shall provide for and cause to be made the audit required pursuant to paragraph (1) of this subsection not less often than once every two fiscal years. Audits performed pursuant to this paragraph shall be for both fiscal years. (3) The governing authority of each local unit of government having expenditures of less than $300,000 in that government’s most recently ended fiscal year may elect to provide for and cause to be made, in lieu of the biennial audit otherwise required under paragraph (2) of this subsection, an annual report of agreed upon procedures for that fiscal year. The agreed upon procedures shall include as a minimum: proof and reconciliation of cash, confirmation of cash balances, a listing of bank balances by bank, a statement of cash receipts and cash disbursements, a review of compliance with state law, and a report of agreed upon procedures. This agreed upon procedures report shall be in a format prescribed by the state auditor and shall constitute an annual audit report for purposes of and within the meaning of the requirements of subsections (d) through (g) of this Code section. The Department of Community Affairs is authorized to assist requesting local governments in preparing agreed upon procedures reports required under this paragraph and in establishing record-keeping procedures needed in preparing those reports and is further authorized to charge those local governments reasonable fees for that assistance. To the extent that the state auditor is able to perform the agreed upon procedures, the governing body may contract with the state auditor. (4) At the option of the governing authority, an audit may be made at a lesser interval than one year. 70 (b) The audits of each local government shall be conducted in accordance with generally accepted government auditing standards. Each audit shall also contain a statement of any agreement or arrangement under which the local unit of government has assumed any actual or potential liability for the obligations of any governmental or private agency, authority, or instrumentality. Such statement shall include the purpose of the agreement or arrangement, shall identify the agency, authority, or instrumentality upon whose obligations the unit of local government is or may become liable, and shall state the amount of actual liability and the maximum amount of potential liability of the local government under the agreement or arrangement. To the extent that the state auditor is able to provide comparable auditing services, the governing body may contract with the state auditor. (c) All annual audit reports of local units of government shall contain at least the following: (1) Financial statements prepared in conformity with generally accepted governmental accounting principles, setting forth the financial condition and results of operation of each fund and activity of the local government and such financial statements shall be the representation of the local government; and (2) The opinion of the performing auditor with respect to the financial statement; in addition to an explanation of any qualification or disclaimers contained in the opinion, such opinion shall also disclose, in accordance with generally accepted government auditing standards, any apparent material violation of state or local law discovered during the audit. (d) (1) Each annual audit report of a local unit of government shall be completed and a copy of the report forwarded to the state auditor within 180 days after the close of the unit’s fiscal year. In addition to the audit report, the local unit of government shall forward to the state auditor, within 30 days after the audit report due date, written comments on the findings and recommendations in the report, including a plan for corrective action taken or planned and comments on the status of corrective action taken on prior findings. If corrective action is not necessary, the written comments should include a statement describing the reason it is not. In the case of units provided for in paragraph (2) of subsection (a) of this Code section, the audit reports for both fiscal periods shall be submitted within 180 days after the close of each second fiscal year and the written comments shall be submitted within 30 days after the audit report due date. 71 (2) The state auditor shall review the audit report and written comments submitted to the auditor’s office to ensure that it meets the requirements for audits of local governments. If the state auditor finds the requirements for audits of local governments have not been complied with, the state auditor shall within 60 days of receipt of the audit or the written comments notify the governing authority and the auditor who performed the audit and shall submit to them a list of deficiencies to be corrected. A copy of this notification shall also be sent by the state auditor to each member of the General Assembly whose senatorial or representative district includes any part of the unit of local government. (3) If the state auditor has not received any required audit or written comments by the date specified in paragraph (1) of this subsection, the state auditor shall within 30 days of such date notify the unit of local government that the audit has not been received as required by law. A copy of this notification shall also be sent by the state auditor to each member of the General Assembly whose senatorial or representative district includes any part of the unit of local government. (4) The state auditor, for good cause shown by those local units in which an audit is in the process of being conducted or will promptly be conducted may waive the requirement for completion of the audit within 180 days. Such waiver shall be for an additional period of not more than 180 days and no such waiver shall be granted for more than two successive years to the same unit of local government. (5) No state agency shall make or transmit any state grant funds to any local government which has failed to provide all the audits required by law within the preceding five years. (e) A copy of the report and of any comments made by the state auditor pursuant to paragraph (2) of subsection (d) of this Code section shall be maintained as a public record for public inspection during the regular working hours at the principal office of the local government. Those units of local government not having a principal office shall provide a notification to the public as to the location of and times during which the public may inspect the report. 72 (f) Upon a failure, refusal, or neglect to have an annual audit made, or a failure to file a copy of the annual audit report with the state auditor, or a failure to correct auditing deficiencies noted by the state auditor, the state auditor shall cause a prominent notice to be published in the legal organ of, and any other newspapers of general circulation within, the unit of local government. Such notice shall be a prominently displayed advertisement or news article and shall not be placed in that section of the newspaper where legal notices appear. Such notice shall be published twice and shall state that the governing authority of the unit of local government has failed or refused, as the case may be, to file an audit report or to correct auditing deficiencies, as the case may be, for the fiscal year or years in question. Such notice shall further state that such failure or refusal is in violation of state law. (g) The state auditor may waive the requirement of correction of auditing deficiencies for a period of one year from the required audit filing date, provided evidence is presented that substantial progress is being made towards removing the cause of the need for the waiver. No such waiver for the same set of deficiencies shall be granted for more than two successive years to the same local government. 73 AUGUSTA-RICHMOND COUNTY CODE, READOPTED 7-10-2007 Chapter 3 Budget, Auditing Requirements Sec. 2-3-1. Definitions. The terms, when used in this article, shall have the following definitions: (a) Commission shall mean the Augusta-Richmond County Commission. (b) Budget officer shall mean the comptroller for Augusta, Georgia. (c) Finance Committee shall mean the Finance Committee of the Augusta-Richmond County Commission as selected by the Augusta-Richmond County Commission. Sec. 2-3-2. Fiscal year; submittal of budget. (a) The fiscal year of Augusta, Georgia shall begin on the first day of January and continue through the thirty-first day of December. (b) On the third Tuesday of November at the regular meeting of the Commission, the county administrator shall submit to the Commission a budget, certified by the Finance Committee, containing the financial plan for the conduct of the affairs of Augusta, Georgia for the ensuing fiscal year. The budget shall be accompanied by an explanatory message prepared in detail by the budget officer and may include recommendations as to capital projects to be undertaken by Augusta, Georgia within the ensuing fiscal year and within the five (5) succeeding years. (c) Notwithstanding the provisions of subparagraph (b) of this section, for fiscal year 1997 only, the county administrator shall submit to the Augusta-Richmond County Commission a budget, certified by the Finance Committee, containing the financial plan for the conduct of the affairs of Augusta, Georgia for said 1997 fiscal year on the third Tuesday of December, 1996, at the regular meeting of the Commission. The budget submitted shall comply with the provisions of subparagraph (b) hereof. Sec. 2-3-3. Estimates; review. (a) In the preparation of the budget, the Finance Committee, through the county administrator, shall, at such date as it shall determine, obtain from the head of each office, department or agency estimates of revenue and expenditure of that office, department or agency, detailed by organization units and character and object of expenditure and any other supporting data as it may request, together with an estimate of all capital projects pending or which such department head believes should be undertaken (1) within the next fiscal year, and (2) within the next five (5) succeeding years. (b) The Finance Committee shall review the estimates as prepared by the budget officer, may hold hearings thereon, and may revise the estimates, as they deem advisable, and shall approve the budget, explanatory message and recommendations before submission to the Commission by the county administrator. 74 Sec. 2-3-4. Contents of budget. The budget shall provide a complete financial plan for the ensuing fiscal year and shall include but not be limited to: (a) Detailed estimates of all anticipated revenue applicable to proposed expenditures; (b) Proposed expenditures with enumeration of debt service requirements, appropriations required by statute, and other purposes; and (c) Comparative data on the last completed fiscal year and actual and estimated data for current fiscal year. Sec. 2-3-5. Submittals of budget to commission. (a) On or before the third Tuesday in October of each year, the Finance Committee shall submit to the Commission for its consideration, a proposed budget consisting of its statement of the anticipated revenue and expenses of the next fiscal year. Whereupon, the Commission shall consider the same and shall revise, amend, supplement or delete any item of anticipated revenue or expense before the same shall be published, or hearings held thereon. At the time of submission of the budget to the Commission, a statement advising the residents of the county of the availability of the budget shall be published in a newspaper of general circulation in the county. The statement shall be a prominently displayed advertisement or news article and shall not be placed in that section of the newspaper where legal notices appear. The budget, as tentatively approved, and all supporting data, shall be a public record open to inspection by anyone and shall be filed in the office of the county administrator and in the office of the budget officer. The Commission may consider the original budget and any amendment thereto at least one (1) public hearing thereon before its final adoption, one which public hearing shall be set by the county commission at one (1) of its regular or called meetings and shall be announced in public notice to be published in one (1) or more newspapers published in the county at least seven (7) days prior to adoption of the permanent budget by the Commission, at which time any persons wishing to be heard on the budget may appear. Changes, increases or decreases, variations and revisions of any items in the budget or of any total of subtotal or aggregate sum may be made at any public meeting prior to the final adoption of the budget, provided such changes, increases, transfers and revisions shall be recorded on the minutes of the meetings and provided further the total expenditures, including all changes, shall at no time exceed the total of the anticipated revenue as finally certified by the Finance Committee to the Commission. The budget as finally adopted shall include all sums necessary to pay the interest and principal reduction or sinking fund requirements of all outstanding bond issues, and likewise sufficient funds to meet the requirements of the various departments of county government to enable the various departments to perform the duties imposed upon them by law; and the Finance Committee shall so certify. 75 (b) Notwithstanding the provisions of subparagraph (a) of this section, for fiscal year 1997 only, the Finance Committee shall submit to the Commission, on the third Tuesday in December, 1996, a proposed budget consisting of its statement of the anticipated revenue and expenses of the 1997 fiscal year. The submittal of the budget, including all advertising requirements, shall otherwise comply with the requirements of subparagraph (a) hereof. (Ord. No. 6850, § 1, 1-3-06) Sec. 2-3-6. Adoption of budget by commission. The budget shall be finally adopted by the Commission at or before the adjournment of the regularly called meeting on the third Tuesday of the month of November, which meeting shall be a public meeting. The meeting shall be advertised in accordance with the procedures set forth in section 2-3-5 at least one (1) week prior to the meeting. A copy of the budget as finally adopted shall be certified by the Finance Committee and shall be filed in the office of the budget officer. The budget so certified shall be printed, mimeographed or otherwise reproduced and sufficient copies thereof shall be made available for the use of all officers, department and agency heads, and for the use of the public. (Ord. No. 6065, 7-8-98; Ord. No. 6507, § 1, 5-21-02) Sec. 2-3-7. Reserved. Editor’s note—Ord. No. 6507, § 2, adopted May 21, 2002, repealed § 2-3-7 in its entirety. Formerly said section pertained to public meeting for consideration of budget and derived from Ord. No. 6065, adopted July 8, 1998. Sec. 2-3-8. Budget amendment; authorized, procedure. Nothing contained in this article shall preclude Augusta from amending its budget so as to adapt to changing governmental needs during the fiscal year. Amendments shall be made as follows: (a) Any increase in appropriation in any fund for a department of Augusta, except transfers from a budget contingency fund, shall require approval of the Commission; and (b) Transfers of appropriations in any fund among the various accounts within a department of Augusta shall require only the approval of the county administrator, except that transfers of appropriations within a department of Augusta which increase the salary appropriations and fringe benefits shall require the approval of the Commission. Sec. 2-3-9. Time for compliance. The budget officer shall prepare a timetable for complying with the provisions in this article, which shall be submitted not later than the first Tuesday in September of each year to the chairman of the Finance Committee and county administrator for approval or modification within the parameters set forth in this article. 76 Sec. 2-3-10. Annual audit required. There shall be made an annual audit of the financial affairs and transactions of all funds and activities of Augusta for each fiscal year of the local government. The audit shall be conducted in accordance with generally accepted auditing standards. Each audit shall also contain a statement of any agreement or arrangement under which Augusta has assumed the actual or potential liability of the obligations of any governmental or private agency, authority or instrumentality. Such statement shall include the purpose of the agreement or arrangement; shall identify the agency, authority or instrumentality upon whose obligations Augusta is or may become liable; and shall state the amount of actual liability and the maximum amount of potential liability of Augusta under the agreement or arrangement. Sec. 2-3-11. Contents of audit reports. All annual audit reports of Augusta shall contain at least the following: (a) Financial statements prepared in conformity with generally accepted governmental accounting principles, setting forth the financial condition and results of operations of each fund and activity of Augusta, and such financial statements shall be the representation of Augusta; and (b) The opinion of the performing auditor with respect to the financial statement, in addition to an explanation of any qualification or disclaimer contained in the opinion, and such opinion shall also disclose, in accordance with generally accepted audit standards, any apparent material violation of state or local law discovered during the audit. Sec. 2-3-12. Submittal of audit to state auditor. Each annual audit of Augusta shall be completed and a copy of the report forwarded to the state auditor within one hundred eighty (180) days after the close of Augusta’s fiscal year. 77 Budgets and Budgetary Accounting Augusta, Georgia follows these procedures in establishing the budgetary process and data reflected in this report.  Departments and Agencies submit detailed budget requests to the Budget Office in the Finance Department, which reviews and compiles the requests and makes recommendations to the Administrator.  The Administrator submits a proposed budget to the Augusta, Georgia Commission in October.  The Augusta, Georgia Commissioners hold such public workshops, as it deems necessary, and holds an advertised public hearing on the proposed budget. The budget is adopted at a regular Board meeting, advertised in accordance with State law prior to January 1st.  Formal budgetary integration is employed for the General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds, Enterprise Funds, Internal Service Funds, and Pension Trust Funds.  Budgets are maintained on a basis consistent with generally accepted accounting principles while integrating pronouncements from the Governmental Accounting Standards Board (GASB).  The Administrator and Finance Director are authorized to transfer budgeted amounts within and between departments, with the exception of transfers which increase salary appropriations. The Augusta, Georgia Commission may transfer amounts between funds and approve appropriations of additional resources. Encumbrances and Appropriations Appropriations are encumbered as a result of purchase orders, contracts or other forms of legal commitments. Encumbrances outstanding at year-end are reported as a reservation of fund balance. Appropriations lapse at year-end; however, re-appropriations of amounts to cover significant encumbrances are made by the Augusta, Georgia Commission during the subsequent fiscal year as an amendment to the budget. The level of control (level at which expenditures may not legally exceed the budget) is exercised by the Augusta, Georgia Commission on a departmental level within each fund. 78 Budgetary Basis The General Fund, Special Revenue Funds, Debt Service Funds, and Capital Project Funds are maintained on the modified accrual basis of accounting in which revenues are generally recognized when they are susceptible to accrual, i.e. when they become measurable and available. Revenues which are considered susceptible to accrual are property and other miscellaneous taxes, assessments, grants from other governments, and interest on investments. Revenues from sales tax, fines, forfeits and penalties, and franchise fees are not susceptible to accrual, since they are neither measurable nor available prior to their receipt. Expenditures are generally recorded as the liabilities are incurred, if measurable. Exceptions to this general rule include: (1) accumulated unpaid vacation and other employee amounts which are not accrued; and (2) principal and interest on general long-term debt which is recognized when due. The budgets are developed on a modified accrual basis in accordance with Generally Accepted Accounting Principles (GAAP) consistent with the Governmental Accounting Standards Board (GASB). The Enterprise Funds, Internal Service Funds, and Pension Trust Funds are developed on the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (GAAP) consistent with the Governmental Accounting Standards Board (GASB). Revenues are recognized when they have been earned and are measurable; expenses are recognized when they are incurred, if measurable. Uncollected water and sewer charges are recorded as receivables at year-end and are reported as revenues of the Enterprise Funds. Budget Adoption and a Balanced Budget All budgets shall be adopted as balanced at the legal level of budgetary control, which is the department level of each fund. Essential services will receive first priority for funding. Augusta, Georgia will avoid budgetary procedures that balance current expenditures at the expense of meeting future years’ expenses. This is addressed in the inter-period equity measurement concept which states the need to measure whether current-year revenues were sufficient to pay for current-year services. A measure of inter-period equity would show whether current- year citizens received services but shifted part of the payment burden to future-year citizens or used up previously accumulated resources. A balanced budget is defined by Augusta, Georgia as total budgeted revenues (including any appropriated fund balances in limited circumstances) equaling the total budgeted expenditures at the fund level. Augusta, Georgia strives and maintains a presentation and operation of a balanced budget annually. 79 Budgetary Control System Augusta, Georgia will maintain a budgetary control system to ensure adherence to the budget and will prepare quarterly interim financial reports comparing actual revenues and expenditures to budgeted amounts for major funds. Also, inquiry access is available to departments to review their budgets on a real-time basis. Service quality, technological innovation and productive leadership will characterize Augusta, Georgia’s financial administration. Long-Range Strategic Planning Augusta, Georgia recognizes that long-range strategic planning is essential to the budgeting process on an annual basis. The Commission, operations, and community visions are used to assist individual departments on a micro level. Macro level planning is accomplished by Augusta using a Comprehensive Plan to assist in determining the overall direction of its resources. Capital Project plans are significantly impacted by Special Purpose Local Option Sales Tax (SPLOST) projects. Augusta, Georgia derives revenues from the Special Purpose One Percent Sales Tax collection that will continue until $215.5 million has been collected which is the seventh phase of collection. Collections for this phase began April 1, 2016. This special purpose sales tax is designated revenues resulting from a Georgia General Assembly bill in 1985 authorizing counties in the State of Georgia to levy and collect a special one percent tax for approved capital expenditures. Example capital projects would be streets & highway improvements, purchases of emergency vehicles, utility infrastructure, and building construction and renovations. 80 Investment Policy and Practice It is the policy and practice of Augusta, Georgia to invest public funds in accordance with state statutes governing public fund investments. Disbursement, collection, and deposit of all funds will be managed to ensure maximum cash availability. Augusta, Georgia will obtain the best possible return on all cash investments within the limits of state law, local ordinances and prudent investment practices. The primary objectives, in priority order, of Augusta Georgia concerning investments are legality, safety, liquidity, and return on investment (yield). Investing Authority Management responsibility for the investment program is designated to the Finance Director and/or Deputy Finance Director, who are responsible for all transactions of the investment program. These individuals are also tasked with establishing controls over these activities including work of subordinates. Investment Instruments The State of Georgia allows investing of Augusta, Georgia’s funds in direct and agency obligations of the U.S., State of Georgia obligations, Georgia Fund 1, repurchase agreements, Certificates of Deposit (CDs), and prime bankers’ acceptance. It is the intent of Augusta to diversify the use of these instruments to avoid incurring unreasonable risks inherent in over investing in certain instruments or institutions, as well as considering maturity dates of instruments. Investment Review Investments are reviewed on an on-going basis to ensure the investment program’s goals are being met by the Finance Department. 81 Capital Assets Capital assets, which include property, plant, equipment, and infrastructure assets (e.g. roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business- type activities. Capital assets are defined by the Government as assets with an initial, individual cost of $5,000 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. General infrastructure assets acquired prior to January 1, 2001, consist of the streets network that were acquired or that received substantial improvements subsequent to January 1, 1980. The streets network is reported at estimated historical cost using the deflated replacement cost. Donated capital assets are recorded at acquisition value. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend the useful lives are expensed as incurred. Major outlays for capital assets and major improvements are capitalized as projects are constructed. Interest incurred during the construction period of capital assets is included as part of the capitalized value of the assets constructed. Assets fall into one of these general categories and are depreciated using the straight-line method of depreciation over the following estimated useful lives: Budgeting for asset maintenance or replacement generally takes place at the department level during the normal budget process. Land and site improvements 30 years Vehicles 5 years Furniture and fixtures 7 years Machinery and equipment 10 years Buildings and improvements 30 years Water and Sewer systems 30-70 years Infrastructure 30 years 82 Revenue Policies and Practices In Augusta Georgia’s fiscal administration, management of revenues must be a primary concern along with the careful review and control of expenditures.  Augusta, Georgia will try to maintain a diversified and stable revenue system to shelter it from short-run fluctuations in any one revenue source.  Augusta, Georgia will follow an aggressive policy and practice of collecting revenues.  Augusta, Georgia will establish all user charges and fees at a level related to the full cost (operating, direct, indirect, and capital) of providing the service. Augusta, Georgia will review fees/charges annually.  Augusta, Georgia will consider market rates and charges levied by other public and private organizations for similar services in establishing tax rates, fees and charges.  A conservative estimating approach is used when budgeting for revenues, especially those of a volatile nature.  One-time revenues are a welcome source; however, they cannot be relied upon in future budget years.  Contributions to programs of departments of Augusta, Georgia shall be subject to its accounting and budgetary policies and practices. Any budget amendment necessary for appropriating the related expenditure shall be approved by the Augusta Commission. All Enterprise Funds should be self-supporting. Revenue management includes within its focus, an ongoing process for reviewing and analyzing each revenue source to ensure that proceeds from each source are at its maximum level. It is essential in this process to understand the legal, political and economic factors that have an influence on the level of revenue collections. The following revenue policies and practices are followed when considering the rates for revenue sources: Local Taxes  Consider the local taxing effort of Augusta, Georgia as compared to other similar neighboring municipalities.  Consider the demand and need for public services. Inter-Governmental Revenue/State Shared Taxes  Ensure that Augusta, Georgia receives a fair proportion of all shared taxes and revenues within the State of Georgia. Charges for Services  Include within the charge: operating, capital and indirect costs of providing the service.  Consider the market rates charged by other public and private organizations for similar services. 83 Fees and Licenses  Consider cost of administering and collecting the fees or licenses.  Consider what other jurisdictions are charging for similar licenses and fees.  Determine the purpose of the fee and if it is being accomplished. General Guidelines  Whenever possible, revenue sources should be designed or modified to include provisions to automatically allow the collections to grow at a rate that keeps pace with the cost of providing the service.  All charges for services, fees and licenses should be reviewed annually and whenever possible recommendations for adjustments should be made. Financial Condition Financial condition refers to whether a government can generate enough revenues over its normal budgetary period to meet its expenditure obligations and not incur deficits. The financial condition of Augusta, Georgia should be structured in such a way that a balanced budget can be maintained on a current basis while providing necessary service levels, pay all obligations in a timely manner without incurring deficits, and assuring adequate reserves and cash flow. Tax Digest The Chief Tax Assessor is responsible for receiving returns and fairly and impartially assessing property. The total assessed valuation for the 2018 tax digest is set at $5.49 billion compared to $5.42 billion in 2017. This is an increase of 1.3% in the tax digest. The chart below shows the actual changes in the millage rates for the Urban Services District (old City) and for the County based on the 2018 Tax Digest. It does not include millage rates levied by Richmond County Board of Education. Year 2017/2018 Tax Rates Suburban Urban 2017 2018 Difference 2017 2018 Difference County-wide M&O 9.786 9.756 ( 0.03) 9.786 9.756 (0.03) Capital Outlay 0.780 0.778 (0.002) 0.780 0.778 (0.002) County Bonds 0.000 0.000 0.000 0.000 0.000 0.000 Fire 2.136 2.127 (0.009) 0.000 0.000 0.000 Urban M&O 0.000 0.000 0.000 5.225 5.231 0.006 Total 12.702 12.661 (0.041) 15.791 15.765 (0.026) 84 Millage Value for Augusta, Georgia Government One mill is the equivalent of $1 of tax for each $1,000 of assessed value of a resident’s property. Assessed value is arrived at by multiplying 40% times the estimated fair market value of the property. If a resident has property with an estimated fair market value of $100,000, the assessed value is $40,000 ($100,000 X 40%). This value, less allowable exemptions, multiplied by each taxing levy will generate the taxes on each property. Other Taxes  Local Option Sales and Use Tax  Occupational Taxes  Real Estate Transfer Tax  Insurance Premium Tax  Franchise Taxes  Alcohol Beverage Taxes  Hotel/Motel Taxes  Local Option Mixed Drink Tax  Special Purpose Local Option Sales and Use Tax Expenditure Policies and Practices Debt  Augusta, Georgia will confine long-term borrowing to capital improvements and moral obligations.  Augusta will use short-term debt for bond anticipation purposes and tax anticipation purposes only if necessary.  Augusta will follow a policy and practice of full disclosure on every financial report and bond prospectus.  General obligation debt will not be used for enterprise activities.  Augusta will maintain a bond retirement fund reserve balance which is equivalent to the amount of tax-supported debt service due for general obligation bonds in the next fiscal year.  Augusta will use voted general obligation debt to fund General Purpose Public improvements which cannot be financed from current revenues. 85 Augusta meets all state laws concerning debt and follows sound fiscal policies and practices when considering debt options. These goals are achieved by effective planning and design of internal control systems over debt planning and debt issuances. Augusta is allowed by state law to issue any form of debt that does not contradict the existing laws of Georgia. The types of debt include, but are not limited to:  General Obligation Bonds  Revenue Bonds  Capital Leases  Certificates of Participation  Loans Reserve Policy and Practice Reserve policies and practices are an important factor in maintaining Augusta’s good fiscal health. Augusta, Georgia employs two primary types of reserves: Operating Reserves and Debt Reserves. The degree of need for these reserves differ based upon the type of fund or operation involved. However, one policy and practice statement for each type of reserve can be uniformly applied to all funds. Operating Reserves There are two types of operating reserves:  An appropriated contingency, which provides for unexpected or unanticipated expenditures during the year. This is the amount of contingency budget, normally stated as part of the operating budget.  Fund balance reserve of working capital is established to provide for unforeseen revenue losses. This reserve is generally not appropriated but recognized and maintained in the fund balance. The government has a reserve policy and practice to fund working capital up to 60-90 days (16.4%-24.7%) and to provide for unforeseen economic decline and for revenue stability. At December 31, 2017, total unassigned fund balance represented 16.4% of total general fund expenditures. Fund balance is defined by the government as the residual value (net worth) of a fund. Total assets minus total liabilities equals fund balance. Debt Reserves Debt reserves are established to protect bond holders from payment default. Adequate debt reserves are essential in maintaining good bond ratings. 86 Debt Administration The soundness of Augusta, Georgia’s financial condition is demonstrated by the Aa2 rating of its bonds by Moody’s Investor Service and a rating of AA by Standard and Poor’s (S&P). These ratings are given to bonds that are judged to be of high quality by all standards. The constitutional debt limit for direct general obligation bonds is 10 percent of the assessed value of taxable property within the County. Operating/Capital Expenditure Controls The Finance Department monitors the budget throughout the year. Each department is assigned to a Financial Analyst who monitors the budget vs. actual throughout the year and reports any fluctuations to the Deputy Finance Director quarterly. The Deputy Director then discusses the fluctuations with the department if deemed necessary. Budget controls also exist within the accounting software at the department level for procurement, etc. The legal level of budgetary control is at the department level within each fund. Management is responsible for maintaining internal controls that are designed to give reasonable assurance that the financial information can be used to produce financial statements in conformity with U.S. Generally Accepted Accounting Principles and that assets are protected from loss, theft, or misuse. Quarterly financial updates are provided to the Augusta Commission on major funds. The Budget Process The budget has several major purposes. It converts Augusta, Georgia’s long-range plans, policies, and practices into services and programs; serves as a vehicle to communicate these plans to the public; details costs of Augusta, Georgia’s services and programs; and outlines the revenues (taxes and fees) that support Augusta, Georgia’s services. Once the budget has been adopted by the Board of Commissioners, it becomes a work plan of objectives to be accomplished during the next fiscal year. Augusta, Georgia approves balanced budgets as defined by operating revenues and transfers in equaling operating expenditures and transfers out. The budget process begins each year with the review and updates of the Contributory Budget Manual, which embodies the budget formulation guidelines. This manual provides specific guidelines such as inflation factors and computation/projection methodologies. Based on these guidelines, all Augusta, Georgia departments and agencies prepare their funding requests and submit them to the Department of Finance in August for review and analysis. Departments and agencies submitted detailed operating budget requests to the Finance Department on August 10, 2018 in accordance with procedures established by the Budget Calendar. The budget requests of agencies and departments include basic and additional funding 87 requests. Basic requests are currently mandated or authorized services within guidelines, or ongoing expenditures. Expanded level program requests are over and above the basic prior year service levels. After analyzing the budget requests, Finance staff met with the Administrator, department heads and agency heads during the month of September for review of their requests. The Administrator’s proposed FY 2019 budget reflects her consideration of these recommendations in light of revenue projections and real property assessments, and her top priority initiatives are reflected in the Executive Summary. As presented to the Augusta Commission, the Proposed Budget is intended to provide the resources necessary to continue current services. In her Executive Summary, the Administrator may also recommend adjustments to the general property tax rates and user fees necessary to finance these services as well as identify high priority needs, new initiatives and program changes that the Augusta, Georgia Commission may wish to consider during its deliberations on the budget. These and other issues brought forward were addressed during Commission budget work sessions during October and November of 2018. After careful deliberation, the Proposed Budget, as modified for additions and deletions, was adopted by the Commission during the November 20, 2018 Commission meeting. The Augusta Commission shall authorize any budget amendments during a public meeting that will increase spending appropriations. Any amendments must be balanced as well within each fund. 88 Budget Calendar June 2018 June 12, 2018 Finance Committee approves FY2019 Budget Calendar. June 19, 2018 Commission approves FY2019 Budget Calendar. July 2018 July 19, 2018 Distribution of Budget Calendar and Instructions during department head meeting. July 23, 2018 Departments with OneSolution access may start entering in Budget Item Detail. August 2018 August 10, 2018 Deadline for ALL submission of budget documents to Finance. September 2018 Sept. 3-14, 2018 Departmental Work Sessions with representatives of the Administrator’s Office and the Finance Department. September 28, 2018 Budget summary presented to Administrator by Finance Department. October 2018 October 16, 2018 FY2019 Proposed Budget presented to Augusta-Richmond County Commission by the Administrator. October 30, 2018 Publish Public Hearing Notice in newspaper. November 2018 November 6, 2018 PUBLIC TOWN MEETING / COMMISSION MEETING Public Hearing of 2019 Budget. November 13, 2018 Publish Notice of Budget Adoption in newspaper. November 20, 2018 Adoption of the FY2019 Budget by the Augusta-Richmond County Commission. January 2019 January 1, 2019 Effective date for the Fiscal year 2019 Budget. 89 Section III – Fund Summaries In Section III, the reader will find more financial detail for individual funds. Each fund is presented with two years of actual results plus prior year budget and the adopted budget for 2019. A brief definition of each fund is included. All funds included in the 2019 Budget are presented. Fund balance history is presented as a separate schedule using the major and non-major fund designations from the most recent audited annual financial statements of Augusta. 90 Augusta, Georgia Fund Summary Fund Type: General Fund Group Definition: Fund 101 represents the basic government services for which there are no special restrictions on revenues. Revenue sources are primarily ad valorem taxes, sales taxes, franchise fees, and charges for services. 91 Augusta, Georgia Fund Summary Fund Type: General Fund Group Definition: Fund 273 represents revenues and appropriations for the Richmond County Sheriff’s Office. 92 Augusta, Georgia Fund Summary Fund Type: General Fund Group Definition: The Augusta Port Authority was established pursuant to an act of the General Assembly of the State of Georgia in 1959. Fund 104 is used to account for the financial support Augusta Government provides to the Augusta Port Authority. 93 Augusta, Georgia Fund Summary Fund Type: General Fund Group Definition: Fund 151 represents the revenue and appropriations of adult probation monitoring. This function was separated from General Fund 101 in 2016 to more readily identify its net financial impact. 94 Augusta, Georgia Fund Summary Fund Type: General Fund Group Definition: Fund 220 is used to account for the federal, state and local grants received by the various governmental functions of Augusta. 95 Augusta, Georgia Fund Summary Fund Type: General Fund Group Definition: Fund 231 is used to account for the fees and expenditures of the Augusta Board of Zoning Appeals. 96 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 203 was established in 2014 for the Life Skills Program of the Augusta Judicial Circuit. This program is intended to benefit those who have been sentenced by the courts and whose criminal offenses reflect a lack of social and decision-making skills necessary for them to be productive citizens. The course aims to impart to the participant the necessity and importance of personal responsibility, health, work, and spirituality as fundamental premises for successful living in society. 97 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 204 is used to account for activities associated with DUI Court. 98 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 205 is used to account for activities associated with drug education and enforcement. 99 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 206 is used to account for certain fees received from the various courts of Augusta, Georgia. The resources are restricted by state law for support of the Law Library. 100 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 207 is used to account for the 5% surcharge on certain fines imposed with the proceeds used for the Solicitor General’s Victim’s Assistance program. 101 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 208 is used to account for supervisory fees collected on juvenile cases. 102 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 209 is used to account for the 5% surcharge on certain fines imposed with the proceeds used for the District Attorney’s Victim’s Assistance program. 103 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 211 is used to account for federal drug forfeitures which are restricted for activities such as drug education and enforcement. 104 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 212 is used to account for state drug forfeitures which are restricted by Georgia Code §16-13-49 for activities such as drug education and enforcement. 105 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Funds 215 and 216 are used to account for the receipt and disbursement of revenues of the emergency telephone response system. These funds are presented in aggregate as Emergency Telephone System in the Comprehensive Annual Financial Report (CAFR). 106 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 217 is used to account for building inspection licensing and fees revenue and related expenditures. 107 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 221 is used to account for the financing and construction of various community development projects through grants received from the U.S. Department of Housing and Urban Development. 108 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 222 is used to account for loan transactions in relation to urban development action grants. Repayment of initial grant revenue loaned to qualified recipients are restricted to additional financing to qualified applicants. 109 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 235 is used to account for the receipts and disbursements from the discretionary (25%) portion of the regional transportation special district local option sales and use tax allocated to Augusta. 110 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 261 is used to account for a per acre environmental fee charged to all contractors who disturb more than one acre of land at a building site. 111 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 271 is used to account for revenue primarily from ad valorem taxes for areas within the former city limits and expenditures related to governmental services such as Urban Street Lights, Fire Protection services, and Pension costs. 112 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 274 is used to account for receipts and disbursements of tax revenues for the fire protection services. 113 Augusta, Georgia Fund Summary Type: Special Revenue Definition: Fund 275 is used to account for the receipt and disbursement of general business license revenues. 114 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 276 is used to account for the receipt and disbursement of street light assessment taxes for the installation and operation of street lights in Augusta. 115 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 277 is used to account for appropriations given to the Downtown Development Authority. 116 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 281 is used to account for activities associated with the operations of the Augusta Convention Center. 117 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 292 Tax Allocation District 2 is used to account for the tax revenues and the expenditures committed to economic development in the Village at Riverwatch Tax Allocation District. 118 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 293 Tax Allocation District 3 is used to account for the tax revenues and the expenditures committed to economic development in the Doug Bernard/Dixon Airline Tax Allocation District. 119 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 294 Tax Allocation District 4 is used to account for the tax revenues and the expenditures committed to economic development in the Downtown Tax Allocation District. 120 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 296 is used to account for the receipt and disbursement of hotel/motel and mixed drink tax revenues to the Augusta-Richmond County Convention & Visitors Bureau and the Augusta-Richmond County Coliseum Authority. 121 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 297 is used to account for a fee to provide enhanced public transportation services and to enhance the tourism opportunities in the Historic Heritage District. Augusta has implemented a $1.00 per night room fee. In exchange for the transportation fee, payers of the fee shall be entitled to free use of the public transportation systems for the duration of their hotel stay in Augusta. The revenues generated by the transportation fee shall be used to fund and enhance public transportation operations, manage the Augusta Convention Center, and revitalize the Historic Heritage Districts of Augusta to enhance the transportation and tourism services available in Augusta. 122 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 298 is used to account for the use of related local funds to assist Augusta in alleviating economic deterioration by means of increasing public and private investments in order to aid in economic recovery to strengthen the economics, employment, and tax base of Augusta. More specifically, the proceeds will finance the development of the Laney-Walker and Bethlehem Urban Redevelopment Area. 123 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 340 is used to account for the receipts and disbursements of projects funded by the Transportation Investment Program (TIP). 124 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 371 is used to account for the receipts and disbursements of projects funded by the regional transportation special district local option sales and use tax. 125 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 791 is used to account for monies collected from sale of perpetual care contracts at government- owned cemeteries after October 1, 1970, as well as receipt of investment earnings on all perpetual care investments and payment of cemetery maintenance expenditures. 126 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 792 is used to account for resources legally held in trust to finance awards for children attending Joseph R. Lamar School. The principal amount of the gift is to be maintained intact and invested. Investment earnings are used for the awards. 127 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 950 is used to account for the use of conduit bond financing to assist the government in economic redevelopment projects. 128 Augusta, Georgia Fund Summary Fund Type: Special Revenue Definition: Fund 951 is used to account for the use of the related loan funds to assist the government in developing the Foundry site into a market rate apartment complex. 129 Augusta, Georgia Fund Summary Fund Type: Capital Definition: Fund 272 is used to account for the disbursement of revenues for capital expenditures in General Fund departments. Capital expenditures are defined as any non-disposable item over $5,000 which includes vehicles, office and computer equipment, communications equipment, building renovations and office furniture. 130 Augusta, Georgia Fund Summary Fund Type: Capital Definition: Fund 278 is used to account for revenue and capital expenditures of the Sheriff’s Department and Jail. 131 Augusta, Georgia Fund Summary Fund Type: Capital Definition: Funds 323 and 327 are used to account for the receipts and disbursements of one percent (1%) sales tax collected from 1996 through 2000. The primary revenue sources are sales taxes, and the primary expenditures are capital outlay projects, primarily for public works, recreation and outside agency projects. 132 Augusta, Georgia Fund Summary Fund Type: Capital Definition: Fund 324 is used to account for expenditures specifically budgeted from revenue from the 1% sales tax (Phase IV) collected from years 2001 through 2006 to be used primarily for public works, recreation and outside agency projects. 133 Augusta, Georgia Fund Summary Fund Type: Capital Definition: Fund 325 is used to account for receipts and disbursements of the 1% sales tax collected between March 2006 and December 2010. The revenue sources are sales tax and earned interest, and expenditures will be for capital outlay projects, primarily for public facilities, public works, recreation, and outside agency projects. The funds will also be used to repay $44 million in bonds issued for the expansion at the Webster Detention Center and the construction of the Augusta Convention Center. Additionally, the funds will be used for the repayment of $8 million bonds issued by the Canal Authority. 134 Augusta, Georgia Fund Summary Fund Type: Capital Definition: Fund 328 is used to account for the receipts and disbursements of the one percent sales tax approved by the taxpayers on June 16, 2009. Collections began January 1, 2011. The City of Augusta bonded $30.5 million in 2009 and $22 million in 2010 of the estimated $184.7 million SPLOST. The revenue sources are sales tax and earned interest and expenditures will be primarily for the following: $10 million was returned to the General Fund as a reimbursement of the one-time use of general fund balance for the purchase and demolition of the Gilbert Manor Housing projects by Augusta University for the expansion of AU’s dental school; $18 million for renovations to the municipal building; $17 million to replace emergency services vehicles; and $10.9 million to parks and recreation. Of the estimated $184.7 million, $124 million will go towards infrastructure and $60.7 million will go towards non- infrastructure projects. 135 Augusta, Georgia Fund Summary Fund Type: Capital Definition: Fund 329 is used to account for the receipts and disbursements of the 1% sales tax approved by the taxpayers on November 3, 2015. The penny sales tax for capital projects will be used for various projects, including Municipal Building improvements of $35,000,000, Stormwater grading and drainage improvements of $25,000,000, Radio system improvements of $15,000,000, and Public safety vehicles in the amount of $9,000,000. 136 Augusta, Georgia Fund Summary Fund Type: Capital Definition: Fund 335 is used to account for the receipts and disbursements of projects funded by the local maintenance and improvement grants (LMIG). 137 Augusta, Georgia Fund Summary Fund Type: Debt Service Definition: Fund 421 is used to account for the resources accumulated and payments made for the principal and interest on the Augusta-Richmond County Coliseum Authority Revenue Bonds, Series 2010. 138 Augusta, Georgia Fund Summary Fund Type: Debt Service Definition: Fund 434 is used to account for the resources accumulated and payments made for the principal and interest on the General Obligation Sales Tax Bonds, Series 2016. The bonds are to be repaid with funds from SPLOST Phase 7. 139 Augusta, Georgia Fund Summary Fund Type: Enterprise Definition: Funds 506 through 514 are used to account for the activity of providing water and sewer services to the residents of the Government. All activities necessary to provide such services are accounted for in this fund group – operating, maintenance, finance and related debt service, and billing and collection. These funds are presented in aggregate as Water & Sewer in the Comprehensive Annual Financial Report (CAFR). 140 Augusta, Georgia Fund Summary Fund Type: Enterprise Definition: Fund 541 is used to account for the operating cost of Augusta’s solid waste and recycling activities. Funds 543 and 544 account for debt service payments related to Augusta’s Solid Waste program. These funds are presented in aggregate as Waste Management Fund for the Comprehensive Annual Financial Report (CAFR). 141 Augusta, Georgia Fund Summary Fund Type: Enterprise Definition: Fund 542 is used to account for the receipts and expenses related to Augusta’s garbage collection contract. 142 Augusta, Georgia Fund Summary Fund Type: Enterprise Definition: Fund 546 is used to account for the operations of Augusta Public Transit which provides scheduled bus service. Fund 547 is used to account for Augusta Public Transit grants. These funds are presented in aggregate as Transit Fund for the Comprehensive Annual Financial Report (CAFR). 143 Augusta, Georgia Fund Summary Fund Type: Enterprise Definition: Fund 551 is used to account for the operations of Augusta Regional Airport at Bush Field, the only airport within Richmond County from which service from the major airlines is available. 144 Augusta, Georgia Fund Summary Fund Type: Enterprise Definition: Fund 552 is used to account for revenue and expenses related to Daniel Field Airport, a general aviation airport. 145 Augusta, Georgia Fund Summary Fund Type: Enterprise Definition: Fund 581 is used to account for the receipts and expenses related to the Stormwater Utility. 146 Augusta, Georgia Fund Summary Fund Type: Internal Service Definition: Fund 611 is used to account for the receipt and disbursement of settlement exposure and damage expense claims, commercial insurance premiums and bond on certain employees and elected officials. 147 Augusta, Georgia Fund Summary Fund Type: Internal Service Definition: Fund 616 is used to account for the receipt and disbursement of employee and retiree group health insurance claims. 148 Augusta, Georgia Fund Summary Fund Type: Internal Service Definition: Fund 621 is used to account for the receipt and disbursements of workers compensation claims. 149 Augusta, Georgia Fund Summary Fund Type: Internal Service Definition: Fund 622 is used to account for the receipt and disbursement of unemployment benefits. 150 Augusta, Georgia Fund Summary Fund Type: Internal Service Definition: Fund 623 is used to account for the receipt and disbursement of long-term disability premiums. 151 Augusta, Georgia Fund Summary Fund Type: Internal Service Definition: Fund 626 is used to account for the operation and maintenance of Government vehicles. The fund bills other government funds at a level that will approximately recover all the costs of the services provided. 152 Augusta, Georgia Fund Summary Fund Type: Internal Service Definition: Fund 631 is used to account for the receipt and disbursement of the lease pool agreement with the Georgia Municipal Association. 153 Augusta, Georgia Fund Summary Fund Type: Pension Trust Definition: Fund 761 is used to account for a single-employer defined benefit pension plan that was available to all former Richmond County employees hired prior to October 1, 1975, that met the Plan’s age and length of service requirements. 154 Augusta, Georgia Fund Summary Fund Type: Pension Trust Definition: Funds 763 and 764 are used to account for a single-employer defined benefit pension plan for those former City of Augusta employees hired after March 1, 1949 and before March 1, 1987, whose age did not exceed 35 years at the time or their employment and were not participants of the 1977 Plan. These funds are combined for the Comprehensive Annual Financial Report (CAFR). 155 Augusta, Georgia Changes in Fund Balance 156 Revenue Augusta, Georgia funds its operations through a variety of revenue sources. The total budgeted revenue for fiscal year 2019 is $540,824,100. Other financing sources total $312,061,550 for the year. Of total budgeted revenues, four major sources of revenue represent 75.9% of the Government’s revenue: Property taxes, Sales taxes, Franchise Fees and Charges for Services. Trend analysis is used to determine revenue assumptions for the coming year during any given budget cycle. Historical data is an important piece as well as current economic conditions surrounding the revenue item that are affected by the local economy. The property tax digest experienced a 1.3% increase for the 2018 digest over 2017. As the real estate market continues to grow in the metro Augusta area, a modest increase is expected in the 2019 digest as well. Sales taxes have continued to increase as the local economy continues to improve and thrive in Augusta. With more workers expected at Ft. Gordon as well as other industries, this trend is expected to continue for the near future. Electric franchise fees have been on the decline recently. This trend is expected to continue long-term as we strive for a greener community, however, the challenge will be to replace a portion of this revenue stream with other sources. Charges for services have also increased with additional customers that have been added to the various enterprise funds and other services that are provided to citizens and businesses. 157 Major Revenue Sources All Funds 2016 Actuals 2017 Actuals 2018 Budget 2019 Budget Property Taxes 69,821,813$ 68,682,941$ 71,428,930$ 73,351,290$ Sales Taxes 71,281,636 72,972,923 73,799,810 76,260,650 Franchise Fees 24,481,414 23,758,965 24,863,100 24,097,960 Charges for Services 223,876,572 229,453,055 230,028,470 236,921,410 389,461,435$ 394,867,884$ 400,120,310$ 410,631,310$ $- $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 $140,000,000 $160,000,000 $180,000,000 $200,000,000 $220,000,000 $240,000,000 2016 Actuals 2017 Actuals 2018 Budget 2019 Budget Major Revenue Sources -All Funds Property Taxes Sales Taxes Franchise Fees Charges for Services 158 Section IV – Capital and Debt Section In Section IV, the reader will gain an understanding of Augusta’s capital budget as well as the capital improvement program. In addition, the reader will be able to gain an understanding of Augusta’s debt obligations and debt service requirements. 159 Capital Improvement Program A capital budget is the portion of the annual budget that invests in capital items. Augusta uses the Comprehensive Plan to assist in planning annual capital budgeted expenditures. Capital assets, which include property, plant, equipment, and infrastructure assets (e.g. roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities. Capital assets (expenditures) are defined by the Government as asset outlays with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. Assets fall into one of these general categories and are depreciated using the straight-line method of depreciation over the following estimated useful lives: Assets are removed from the capital asset listing at book value upon disposition. Budgeting for asset maintenance or replacement generally takes place at the department level during the normal budget process. Capital requests may be funded through special purpose local option sales tax, transportation investment act sales tax, grants, bond proceeds, user fees, or other revenue sources. A capital budget is approved by the Augusta Commission during the annual budget approval process upon taking into consideration the Comprehensive Plan. Capital Project Funds have been established to account for capital expenditures, although certain other fund types have capital expenditures included in the annual budget. Criterion considered during the prioritization of projects include:  Is the project a necessity?  Does the project improve efficiency? (i.e. HVAC system upgrades)  What is the expected useful life?  What are the future operational costs of the project?  Is the project grant funded? Land and site improvements 30 years Vehicles 5 years Furniture and fixtures 7 years Machinery and equipment 10 years Buildings and improvements 30 years Water and Sewer systems 30-70 years Infrastructure 30 years 160 Capital Expenditures by Fund FY 2018 Final Budget FY 2019 Budget Variance General Fund 17,000$ -$ (17,000)$ Port Authority 8,650 10,940 2,290 State Drug Forfeitures 370,300 300,000 (70,300) Emergency Telephone System 81,790 - (81,790) Building Inspections Fund 139,350 125,000 (14,350) General Fund Grants 709,720 273,900 (435,820) TIA Discretionary Fund 8,213,090 7,812,850 (400,240) NPDES Permit Fees 55,060 - (55,060) Capital Outlay Fund 4,687,950 4,109,670 (578,280) Law Enforcement Fund 106,450 48,100 (58,350) Fire Protection 1,108,020 50,000 (1,058,020) Urban Redevelopment Projects 50,000 748,210 698,210 SPLOST Funds (all)65,902,600 55,255,000 (10,647,600) Capital Projects for Roads 7,381,580 7,698,010 316,430 Capital Project Grants Fund 1,500,000 1,200,000 (300,000) Transportation Investment Act 18,383,180 7,510,000 (10,873,180) Water and Sewer Fund 45,915,030 6,932,000 (38,983,030) Waste Management Fund 21,791,000 3,645,000 (18,146,000) Garbage Collection Fund 960,000 400,000 (560,000) Transit Fund 14,476,000 11,570,800 (2,905,200) Augusta Regional Airport 49,198,920 37,241,160 (11,957,760) Daniel Field Airport - 1,370,000 1,370,000 Stormwater Utility 634,210 72,000 (562,210) GMA Leases 2,155,770 842,600 (1,313,170) Urban Redevelopment Agency 11,057,650 1,000,000 (10,057,650) URA Foundry Project 23,565,770 18,500,000 (5,065,770) Total Expenditures 278,469,090$ 166,715,240$ (111,753,850)$ Augusta will have a nonrecurring capital investment in 2019 that will affect the entity’s current and future operating budgets in the form of a new fire station. The new station will increase fire service to residents and businesses in Augusta by improving response time. It is anticipated to open late 2019 and has been funded by Special Purpose Local Option Sales Tax. The 2019 capital costs budgeted for the new fire station total $2,500,000. Additional operating costs associated with this new fire station are estimated to include: 2019 Budget 2020 and thereafter Salaries and Benefits $198,000 $575,000 Utilities 5,000 18,000 Maintenance and other 2,000 15,000 Total $205,000 $608,000 161 Debt The Georgia Constitution and its laws authorize Augusta, Georgia to issue general obligation bonds up to 10% of the total assessed value of property within the government’s boundaries. 2015 2016 2017 2018 Assessed Value of Property (at 40%) 4,842,660,000$ 4,785,550,000$ 4,715,820,000$ 4,768,000,000$ Debt limit 10% of assessed value 484,266,000 478,555,000 471,582,000 476,800,000 Debt applicable to limit: General Obligation Bonds - 26,115,000 26,115,000 26,115,000 Less: Resources restricted to pay principal - - - - Total net debt applicable to legal debt limit - 26,115,000 26,115,000 26,115,000 Legal debt margin 484,266,000$ 452,440,000$ 445,467,000$ 450,685,000$ Total net debt as percentage of limit 0%5%6%5% Augusta, Georgia Legal Debt Margin Information Augusta, Georgia is committed to sound financial policies, practices and communications. An independent audit is conducted each year and published for public viewing. Augusta, Georgia’s financial condition is demonstrated by the Aa2 rating of its bonds by Moody’s Investor Service and a rating of AA by Standard and Poor’s (S&P). These ratings are given to bonds that are judged to be of high quality by all standards and allows Augusta to obtain the lowest possible interest rates at the time of issuance. 162 Augusta’s debt is detailed in the accompanying debt service schedule. Sound financial principals and budgeting techniques are used to maintain the high quality bond rating applied to Augusta, Georgia. 163 Augusta, Georgia Debt Service Schedule General Obligation Bonds, nonmajor debt service fund 2016 GO Sales Tax Bonds Debt Service Fund Year ending Principal Interest Total 2019 13,060,000$ 1,305,750$ 14,365,750$ 2020 13,055,000 652,750 13,707,750 26,115,000$ 1,958,500$ 28,073,500$ Revenue Bonds, nonmajor governmental funds Aggregate Year ending Principal Interest Total 2019 2,670,000$ 3,454,320$ 6,124,320$ 2020 13,030,000 3,382,430 16,412,430 2021 2,970,000 3,052,830 6,022,830 2022 3,120,000 2,904,330 6,024,330 2023 and after 73,735,000 27,983,630 101,718,630 95,525,000$ 40,777,540$ 136,302,540$ Certificates of Participation, nonmajor internal service fund GMA Leases Fund Year ending Principal Interest Total 2019 -$ 802,180$ 802,180$ 2020 - 802,180 802,180 2021 - 802,180 802,180 2022 - 802,180 802,180 2023 - 802,180 802,180 2024 - 802,180 802,180 2025 - 802,180 802,180 2026 - 802,180 802,180 2027 - 802,180 802,180 2028 16,888,000 802,180 17,690,180 16,888,000$ 8,021,800$ 24,909,800$ 164 Augusta, Georgia Debt Service Schedule Revenue Bonds, Water and Sewer major enterprise fund Aggregate Year ending Principal Interest Total 2019 1,920,000$ 17,550,960$ 19,470,960$ 2020 1,985,000 17,483,860 19,468,860 2021 9,585,000 17,414,410 26,999,410 2022 14,680,000 16,963,400 31,643,400 2023 and after 384,705,000 169,229,100 553,934,100 412,875,000$ 238,641,730$ 651,516,730$ Revenue Bonds, Augusta Regional Airport major enterprise fund Series 2015 Year ending Principal Interest Total 2019 385,000$ 480,880$ 865,880$ 2020 405,000 461,130 866,130 2021 425,000 440,370 865,370 2022 445,000 418,620 863,620 2023 and after 8,150,000 2,916,500 11,066,500 9,810,000$ 4,717,500$ 14,527,500$ Revenue Bonds, Waste Management nonmajor enterprise fund Aggregate Year ending Principal Interest Total 2019 640,000$ 275,600$ 915,600$ 2020 445,000 244,590 689,590 2021 455,000 230,690 685,690 2022 470,000 215,900 685,900 2023 and after 4,550,000 951,780 5,501,780 6,560,000$ 1,918,560$ 8,478,560$ Notes Payable, Water and Sewer major enterprise fund Aggregate Year ending Principal Interest Total 2019 1,087,400$ 354,980$ 1,442,380$ 2020 758,670 325,540 1,084,210 2021 781,740 302,470 1,084,210 2022 805,520 278,690 1,084,210 2023 and after 8,851,250 1,324,270 10,175,520 12,284,580$ 2,585,950$ 14,870,530$ 165 Section V – Department Narratives This section provides a narrative for each functional department and includes mission, description, goals and objectives, budget highlights, organization charts, and performance measures. 166 Augusta, Georgia Authorized Position Summary Department 2017 2018 2019 General Government Clerk of Commission 5 4 5 Mayor 4 4 4 Administrator 7 7 7 Board of Commissioners 10 10 10 Board of Elections 7 7 8 Finance/Accounting 24 22 22 Licensing 17 17 17 Procurement 14 14 14 Law Department 11 11 11 Compliance Department 5 5 5 Information Technology 43 42 44 Human Resources 17 17 19 Tax Commissioner 47 48 48 Tax Assessors 40 40 40 Central Services 2 4 4 3-1-1/Augusta Cares 7 7 7 Facilities Maintenance - Building and Grounds 37 34 34 Facilities Maintenance - Carpenter 21 20 20 Print Shop 3 3 3 Records Retention 2 2 2 Judicial Superior Court 12 14 14 Circuit Court Budget 22 21 22 Clerk of Court 53 53 53 District Attorney 26 27 29 State Court Judge 11 11 11 State Court Solicitor 30 30 30 Civil Court 28 28 28 Probate Court 11 11 11 Juvenile Court 6 8 8 Public Defender-Juvenile Court 2 2 2 Public Defender-Superior 5 6 7 Public Defender-State 8 7 7 Civil Court-Marshal 25 27 27 Jury Clerk 2 2 2 Adult Probation 24 24 24 Accountability Court 2 2 2 Law Library 1 1 1 Crime Victims Assistance Program 7 6 6 Crime Victims Assistance Program - DA 2 2 2 PACG Victims Crime 0 2 2 CJCC Drug Court 1 1 1 CJCC Mental Health / Veterans Court 1 1 1 CJCC/State Court -2 2 Authorized Position Summary 167 Augusta, Georgia Authorized Position Summary Department 2017 2018 2019 Public Safety Security-Municipal Building 6 6 6 Security-Judicial Center 14 11 11 RCCI 76 77 77 Coroner 5 7 7 Animal Control 24 26 26 Emergency Management 2 2 2 Sheriff's Office 750 750 754 Fire Department 364 361 373 Emergency Telephone Response 72 71 72 Public Works Highways & Streets 22 20 21 Roads & Walkways 18 26 26 Litter Patrol 6 6 6 Traffic Engineering 41 29 29 Riverwalk Maintenance 2 2 2 DFACS 2 3 3 Street Lighting 6 6 6 Sales Tax-Admin Engineering V 30 23 23 Recreation and Culture Recreation and Parks Department 125 125 125 Rec. Project Admin.2 2 2 Housing and Development Extension Service 1 1 1 Code Enforcement 13 14 16 Building Inspections 20 20 20 Planning & Development 17 16 16 SAMHSA Grant -2 2 Housing & Community Development 25 23 23 Enterprises Water and Sewer 385 356 364 Landfill 35 31 36 CNG Station 1 1 2 Keep Augusta Beautiful -2 2 Garbage Collection 15 18 20 Demolition-Houses 1 1 2 Transit 4 4 4 Airport 97 98 99 Daniel Field Airport 0 1 1 Stormwater Utility 46 54 55 Internal Service Risk Management 8 8 8 Fleet Operations 2 2 4 Total Authorized Full Time Positions 2,839 2,811 2,862 168 DEPARTMENT POSITION TITLES # of Positions Clerk of Commission Records Management Clerk 1 Board of Elections Deputy Registrar 1 Information Technology Radio System Manager, Network Engineer 2 Human Resources Employee Relations Training Manager; HR File Clerk 2 Circuit Court Secretary I 1 District Attorney DA Investigator, Asst. District Attorney 2 Public Defender - Superior Court Assistant Public Defender 1 Engineering-Highway and Street Engineering Inspector II 1 Code Enforcement Code Enforcement Officers 2 Emergency Telephone Response Quality Assurance Specialist 1 Sheriff's Office Community Safety Officers 4 Fire Department 3 Lieutenants, 3 Engineers, 6 Firefighters 12 Utilities 2 Plant Mechanics, Engineering Inspector, Technician, Meter Specialist, Customer Service Clerk 8 Environmental Services (Landfill) Admin. Assistant , Operations Manager, Deputy Director of Operations, Heavy Equipment Technician, Accounting Clerk, CNG Admin. Assistant 6 Garbage Collection Program Compliance Specialist , Code Enforcement, Compliance Analyst- Demolition 3 Augusta Regional Airport Passenger Assistance Liaison 1 Stormwater Utility Project Engineer-Infrastructure 1 Fleet Management Procurement Tech, Maintenance Tech 2 TOTAL NEW FULL TIME POSITIONS 51 AUGUSTA, GEORGIA POSITION CONTROL SUMMARY 2019 BUDGETED NEW FULL-TIME POSITIONS New Full Time Positions 169 Augusta, Georgia Comparison of Adopted Budget Expenditures with Prior Year Data 170 Augusta, Georgia Comparison of Adopted Budget Expenditures with Prior Year Data 171 Augusta, Georgia Comparison of Adopted Budget Expenditures with Prior Year Data 172 Augusta, Georgia Comparison of Adopted Budget Expenditures with Prior Year Data 173 Augusta, Georgia Comparison of Adopted Budget Expenditures with Prior Year Data 174 Augusta, Georgia Comparison of Adopted Budget Expenditures with Prior Year Data 175 Augusta, Georgia Comparison of Adopted Budget Expenditures with Prior Year Data 176 Augusta, Georgia Comparison of Adopted Budget Expenditures with Prior Year Data 177 Department Summaries – General Government Administrator’s Office The County Administrator presides over the daily operation and administration of the local government within the guidelines of Augusta-Richmond County (official name “Augusta, Georgia”) ordinances, policies, and procedures; state and federal laws; and implements directives from the Mayor and Augusta, Georgia Commission. The Administrator reports to the Mayor and Augusta, Georgia Commission. Responsibilities  Executes all lawful orders, directions, instructions, ordinances, resolutions, and regulations adopted by the Augusta-Richmond County Commission  Manages and directs the activities of all departments by planning, organizing, staffing, directing, and controlling the staff and other resources  Advises Mayor and Augusta-Richmond County Commission on financial conditions and future needs of local government; makes recommendation on county affairs; informs Mayor of significant controversial issues involving government, its services, policies and employees  Prepares, submits, and executes a proposed annual budget  Provides necessary documentation for the Mayor and Clerk of Commission to prepare the agenda for all Commission meetings and attends all Commission meetings Appropriations Summary 178 Board of Appeals The Augusta Board of Zoning Appeals consists of 10 members appointed by the Augusta Commission and two members appointed by the Legislative Delegation. For a list of current members, visit augustaga.gov/309. Responsibilities  To hear and decide appeals where it is alleged that there is error in any decision or determination made by an administrative official in the enforcement of the Comprehensive Zoning Ordinance - amended January 2015  To hear and decide requests to place manufactured homes as second living units on properties for no longer than one year on the basis of hardship  To authorize upon appeal, in specific cases, variances from the terms of the Zoning Ordinance where, owing to special conditions, literal enforcement of the provisions of the Zoning Ordinance will result in an unnecessary hardship. Variances can be granted that uphold the spirit of the Zoning Ordinance when the Appeals Board finds: o There are extraordinary and exceptional conditions pertaining to the particular piece of property in question because of its size, shape, or topography o The application of the Zoning Ordinance to this particular piece of property would create an unnecessary hardship o Such conditions are peculiar to the property involved o Relief, if granted, would not cause substantial detriment to the public  To authorize the operation of certain businesses as home occupations pursuant to the regulations promulgated by the Augusta Commission Appropriations Summary 179 Board of Commissioners Augusta, Georgia is governed by a full-time Mayor, with a term of four years, and a 10-member Commission, who serve on a part-time basis and are elected to staggered terms of four years. The Board of Commissioners appoints a full-time Administrator. Commission Vision  Develop a team-centered approach to problem-solving emphasizing effective communications with citizens and among elected officials, as well as establishing continuity of purpose and action for the commission.  Establish a focus that is Augusta-wide, focusing on the “whole” of Augusta being more than the sum of its individual parts, neighborhoods, or districts.  Create an environment of respect and trust between commissioners, staff, and the citizens.  Seek ways to reach out and spread the word regarding the “good news” about Augusta. Operations Vision  Create a culture of Performance Management that focuses on assessment and improvement, driven by standards and accountability, and using technology as a critical and essential tool to enhance processes.  Develop a strategic plan featuring goals that are designed to drive Augusta forward by making the most of business assets, historical heritage, natural resources and local commitment and talent.  Build budgets that seek new sources of revenue while rewarding excellence and creativity, encouraging fiscal responsibility, and seeking new sources of revenue to mitigate budget challenges in difficult times.  Establish a culture of customer service at all levels of local government, so that every employee and official considers customer service to be their highest responsibility. Community Vision  Seek means for Augusta to be nationally-recognized as a global destination of excellence and known as the premier and most talked-about mid-sized city in the country.  Build our community and tax base by emphasizing economic development and livable, sustainable communities that can grow while protecting our valuable natural resources. Appropriations Summary 180 Board of Elections The Richmond County Board of Elections Office was established in 1973 to serve as the registrar of voters and the election superintendent for the county. The Board has the responsibility of appointing an Executive Director to oversee the administrative duties and to fulfill the policies and directives of the Board. Mission To conduct all elections in a manner that instills confidence that public officials are properly elected, to promote voter education, to make voter registration as easily accessible as possible, and to ensure the integrity of the voter registration list. Members The Board of Elections is a citizen’s board with five members. Each member is appointed for a four year term and may serve two consecutive terms. The members are: Tim McFalls – Chairperson – Nonpartisan, appointed by Augusta Commission Sherry T. Barnes - Board Member - Appointed by the Republican Party Terence A. Dicks – Vice Chair - Appointed by the Democratic Party Bob Finnegan - Secretary - Appointed by the Republican Party L. C. Myles - Board Member - Appointed by the Democratic Party Goals and Objectives Goal #1: Prepare, conduct and administer all elections in Augusta, Hephzibah, and Blythe.  Under the guidance of the Board of Elections, formulate, adopt, and promulgate rules and regulations consistent with the general federal, state and local law governing the conduct of primaries and elections.  Formulate a budget that will anticipate unscheduled or emergency elections, using funds conservatively.  Order election supplies in such a way as to save money, i.e. bulk, bid items, etc.  Provide for the upkeep of equipment by having equipment on a regular maintenance schedule and by updating tabulation computers and printers as necessary.  Design and print ballot pages accurately and efficiently.  Tabulate ballots in a manner that instills voter’s confidence in the election process.  Conduct ongoing voter education through media, publications, etc.  Prepare, deliver and oversee absentee balloting for all elections. Goal #2: Obtain, maintain, and safeguard the registration of all eligible voters for all elections; to do this accurately and legally and with the least amount of inconvenience to voters; and to adequately function as a public relations and information facility at all times.  Train and cross-train personnel.  Update files daily.  Accurately maintain all current files of voters.  Maintain records retention schedules pursuant to state laws.  Provide accurate files and elector’s list for use in the inner office and by the public.  Furnish data (reports, labels, pamphlets, statistics, maps, etc.) to all interested persons or groups.  Provide adequate materials, and permanent and temporary staff to accomplish the above objective in the most economically feasible manner. 181 Goal #3: Control the apportionment of population and precinct assignment according to their representative districts, resulting in redrawing precinct lines in years following the U.S. Census and/or any other time circumstances mandate a change.  Establish and maintain precinct lines, controlling any disproportionate inequities in population to include redistricting due to representative district line shifts and the Census.  Accurately maintain all current files of voters that can be speedily retrieved as the need arises.  Ensure that current polling locations meet the requirements of State law and remain intact, to the extent that it is possible, establish new precincts if necessary.  Notify all affected voters via first class mail.  Coordinate with the county’s Geographical Information Systems division and State Reapportionment office to ensure that all changes in district lines are properly maintained on the county’s computer system. Goal #4: Maintain and staff polling locations pursuant to state laws.  Recruit and train poll workers – approximately 1250 yearly.  Continually evaluate and survey polling locations to ensure handicap accessibility, and to try to alleviate long lines on Election Day by ensuring that sites are properly equipped and staffed. Goal #5: Properly qualify candidates and administer the Ethics in Government Act.  Provide complete instructions and all necessary forms to candidates  Ensure that qualifying period and fees are properly set  Administer the Ethics in Government Act in such a way as to assure that the public has full knowledge of all activities of political groups and candidates.  Maintain files and provide complete disclosure to the general public of all filings under the Ethics in Government Act. Goal #6: Maintain a relationship with federal, state and local agencies.  Submit filings to the State Ethics Commission regarding filings pertaining to the Ethics in Government Act.  Submit any changes in voting practices or procedures to the United States Department of Justice for preclearance.  Maintain communication with the Secretary of State’s Elections Division regarding law changes and updates.  Maintain communication with the Legislative Reapportionment office regarding redistricting of state and local districts.  Maintain communication with the Richmond County Board of Education and the cities of Hephzibah and Blythe regarding the conduct of any proposed election within their respective jurisdictions. Major Budget Issues for 2019 1. No Scheduled Elections – There are no scheduled elections for 2019 and we are not requesting funding for election-related activities which will be reflected in our budget request. If a special election is required, we will request funding at that time. 2. Management Consultants – the Board of Elections would like to continue the momentum generated in 2018 regarding polling place accessibility assessments and improvements. We currently have 28 non-Augusta owned polling sites. We propose hiring accessibility experts affiliated with Walton Options Independent Living to assess the 28 facilities. At conclusion they will provide their observations to the Board in the form of a report including photographs and suggestions. 3. Training – Training sessions for Board and staff are typically conducted annually, but in years preceding a Presidential Election year (like 2019) the schedule is altered to offer early spring training and again in late winter in preparation for the March presidential preference primary. No further training is offered during 2020. 182 4. New Position Request – The Board of Elections is requesting the creation of a new position – Deputy Registrar. Bolstering the justification are the Performance Indicators, which clearly demonstrate the impact of a change in the method used by the Department of Driver Services to register voters in the state of Georgia. 5. New Voting System – It is very likely that the state of Georgia will replace its aging voting system in late 2019 and in time for the March 3, 2020 President Preference Primary. We are requesting a capital outlay for 2019 and 2020 of $250,000 per year to fund supplements to the state allocation of equipment and to purchase other peripheral equipment. The General Assembly and Secretary of State are expected to make a decision on the type of equipment and a funding source during the 2019 session of the General Assembly. Once a decision is made, we would immediately make preparations to subsidize the state allotment in order to bring our system up to the standards currently in place in Augusta. Performance Measures 2015 2016 2017 2018 Projected 2019 Target Registered Voters 88,528 105,642 108,863 108,900 108,900 New Applications 11,554 31,728 35,751 33,103 36,000 Voter Changes 41,131 17,937 53,226 157,207 55,000 Appropriations Summary 183 Central Services The Central Services department was created in June 2016, joining five divisions under one umbrella: Augusta 311, Facilities Maintenance, Fleet Management, Real Estate and Records Retention. With 108 employees spread throughout the county, we are committed to providing red carpet service on every call, for every job and to everyone. Augusta 311 is the central hub of Customer Service for all requests for non-emergency services and information in Richmond County. Augusta 311 was created to improve the level of customer service for residents, businesses and visitors by providing one convenient and easy to dial number. An important function of Augusta 311 is to respond to complaints and issues for any Augusta, Georgia Department. Mission The mission of Central Services is to provide superior customer service to citizens, customers and employees in the areas of Fleet Management, Facilities Maintenance and Augusta 311. Organization Structure New Initiatives in 2019  Augusta 311 – Effectively manage staffing to support increased call volume and extended hours of operation, continue to increase community engagement efforts by attending neighborhood association meetings and special events, implement Dashboard for open requests entered by Augusta 311, and send monthly statistics to Administration and Department Directors.  Facilities Maintenance – Implement a streamlined process to eliminate customer engagement for materials procurement, track service levels via CityWorks, track supplies inventory and improve employee retention.  Fleet Management – Update fuel policy, raise awareness of operator abuse-related repairs, and conduct fleet assessment. 184  Records Retention – Create a retention policy which follows the Georgia retention schedule, automate retention requests and track retention response time. Performance Measures 2015 2016 2017 Augusta 311 Total Calls 122,620 130,713 122,749 Fleet management Work Orders Completed GovDeals # Lots GovDeals Revenue 8,046 176 $227,028 5,860 159 $187,348 7,019 398 $531,378 Records Retention Incoming Boxes Incoming Requests Purging Items Refiled 1,244 1,176 1,054 4,627 2,048 1,176 1,054 3,548 1,437 1,662 1,232 3,269 Appropriations Summary 185 Clerk of Commission Mission Statement It is the mission of the Clerk of Commission's Office to serve as the custodian of the official records of the Augusta- Richmond County Government and to maintain and disseminate this information to the public in a courteous, efficient, and cost-effective manner. Primary Responsibilities  Prepares and distributes commission and committee agendas and their associated back-up material  Serves as the custodian of all official Augusta records  Services 41 standing boards, commissions, and authorities  Records and transcribes all commission and committee minutes  Provides limited administrative assistance to the Augusta Commission  Maintains various types of documents, such as contracts, agreements, resolutions, easements, deeds, ordinances, cemetery deeds, and the Code of Augusta-Richmond County (as an informational source)  Maintains information and talent bank applications regarding Boards, Commissions, and Authorities which complement the activities of the Augusta-Richmond County government Appropriations Summary 186 Compliance Department Mission The mission of the Augusta, Georgia Compliance Department is to implement the directives of Section 14 of the Consolidation Act by:  Establishing and maintaining a diverse and representative workforce for Augusta by removing barriers and maximizing both individual and collective potential;  Promoting equal employment opportunity in all employment practices in the Augusta workforce regardless of race, sex, religion, color, national origin, disability, age, citizenship, veterans status, military service and status, genetic information, and any other characteristic protected by federal, state or local laws;  Ensuring Augusta’s compliance with governing non-discrimination federal statutes and regulations;  Enforcing Augusta’s EEO policy and procedures prohibiting employment discrimination and harassment in the workplace;  Promoting a positive organizational understanding and awareness of cultural diversity within the Augusta workforce;  Facilitating, producing and advancing opportunities for emerging local small businesses to successfully participate in all contracting and purchasing opportunities in Augusta’s procurement process;  Ensuring reasonable accommodations to all qualified employees with a disability affecting the performance of their essential job function; and  Ensuring that every facility, activity, program and service operated or funded by Augusta is fully accessible to, and useable by, people with disabilities in accordance with the Americans with Disabilities Act, as well as other federal, state and local access codes and disability rights laws. Organization Structure Appropriations Summary 187 Finance The Finance Department is responsible for directing financial operations of Augusta Government within applicable laws and professional standards. The Finance Department collects, processes, advises, informs, monitors, analyzes, coordinates and reports financial information and management data to ensure effective and economical use of public resources. Key Statistics 2016 Actual 2017 Actual 2018 Target 2019 Target Accounts Payable Checks Processed 22,841 22,632 23,800 23,500 Workers Compensation New Claims 366 326 340 309 Director’s Office  Oversee financial operations of Augusta including decision support, research and planning.  Manage comprehensive financial planning efforts ensuring fiscal responsibility and superior bond ratings. Accounting  Process vendor disbursements and travel expenditures in compliance with Augusta policy.  Coordinate deposits of cash receipts and refunds. Finance  Administer Augusta’s financial record keeping and reporting system.  Ensure compliance with all applicable accounting laws, principles and procedures.  Prepare the Comprehensive Annual Financial Report and Annual Budget Document.  Prepare quarterly financial reports.  Coordinate the annual external audit.  Provide timely and accurate budgetary and fiscal analysis to allow Augusta leadership to make informed decisions.  Provide full life-cycle grant management services to allow Augusta departments and elected officials to take advantage of additional funding opportunities. Payroll  Process timekeeping data and personnel updates for payroll calculation.  Manage payroll production and distribution of paychecks and W-2s.  Coordinate quarterly payroll reporting and payroll tax remittance. Risk Management  Develop and administer programs to reduce potential liability as well as losses to equipment and personnel.  Manage safety education programs.  Administer workers compensation and various liability programs. 188 Goals  Provide timely and relevant information to the Board of Commissioners and Administrator to enhance decision-making and promote the long-term financial well-being of Augusta. Obtain or produce relevant operating, revenue-performance and economic forecasts to support the decision process.  Administer record keeping methodologies and reporting systems that will ensure compliance with GAAP, federal or state mandates, disclosure rules and contractual or legal requirements.  Participate with the Administrator towards implementing a climate that furthers Augusta’s decentralized decision-making policies, yet at the same time fosters accountability and appropriate financial controls.  Safeguard Augusta’s financial assets, such as cash negotiable items, through the establishment of banking relations and development of recommended handling procedures for cash, deposits and electronic payments.  Manage financial assets and liabilities with the objectives of safeguarding principal, achieving market-based returns on assets while remaining within appropriate risk parameters and optimizing Augusta’s overall cost of capital.  Strive to provide a high level of customer service in all areas of operations. Performance Measures Outcomes and Performance Measures Current Goal 2016 2017 2018 Projection Comments or Analysis Accurate revenue forecast for General Fund +/- 2.5% 0.1% 0.5% 0.5% Per CAFR CAFR uploaded to DCA and DOAA by June 30 June 30 Yes Yes Yes Quarterly financial statements Yes Yes Yes Yes Budget uploaded to CVIOG w/in 30 days of adoption Within 30 days of Nov. meeting Yes Yes Yes Maintain stable General Obligation bond rating Aa2 AA Aa2 AA Aa2 AA Aa2 AA Moody’s S&P Maintain stable Public Utility revenue bond rating A1 A1 A1 A1 Moody’s Maintain stable Airport revenue bond rating Baa2 BBB Baa2 BBB Baa2 BBB Baa2 BBB Moody’s S&P % of pension obligation funded 80% 81.0% 86.2% 85.0% Per CAFR Formal, external recognition for financial & analytical excellence Yes Yes Yes Expected Yes GFOA Certificate of Excellence in Reporting “Unmodified” Opinion Letter Unmodified Unmodified Unmodified Expected Unmodified Per CAFR Appropriations Summary 189 Human Resources Mission and Objectives Human Resources will take a leadership role and provide service in support of Augusta, Georgia’s vision by promoting the concept that our employees are our most valuable resource and will be treated as such. The Human Resources department will act as a catalyst to enable all Augusta government employees to contribute at optimum levels toward the success of Augusta. We will do this by:  Ensuring the Human Resources department is fully staffed and the staff are properly aligned and equipped with the tools, training and motivation to operate in the most efficient and effective manner.  Identifying and implementing technological resources to better meet the growing demands of the organization.  Building and maintaining lasting professional relationships with all stakeholders.  Establishing, administering and effectively communicating sound policies, rules and practices that treat employees with dignity and equality while maintaining our organization’s compliance with employment and labor laws, and administration’s directives. Organization Structure Performance Measures 2016 2017 2018 estimate 2019 Target New Hires 656 588 657 600 New Hire Orientation Sessions 24 23 24 24 Appropriations Summary 190 Information Technology Mission Augusta Information Technology will deliver quality technology services to empower our customers. Primary Responsibilities  Provide support for desktop equipment through help desk and on-site customer assistance  Provide network infrastructure to support Augusta computer operations and information transfer  Provide for the procurement, development, upgrade, and support of business software for customer departments  Support radio and telephone communications for Augusta departments  Ensure security and integrity of Augusta’s network and data Objectives  The Information Technology Department (IT) provides the tools for an efficient and productive government through innovative information technologies, while improving access to government information and services.  Strive to ensure effective technical and fiscal management of the Department’s operations, resources, projects, and contracts.  Provide superior support to all customers.  Deliver a final product that best meets the technology needs of the users and enhances their productivity.  Work with customers to improve business operation by thoroughly understanding their business needs and by planning, implementing, and managing the best information technology solutions.  Provide vision, leadership, and a framework for evaluating emerging technologies and implementing innovative solutions.  Provide all customers with convenient access to appropriate information and services through technology.  Effectively communicate information about plans, projects, and achievements to all affected customers.  Develop and maintain a reliable communication and computer infrastructure foundation on which to perform operations today and in the future with minimal downtime.  Provide exceptional training and documentation to all customers. Organization Structure 191 2019 Major Projects and Priorities 1. Radio System 2. TAO/TCO Tyler System 3. CityNet Update 4. Clerk of Court Real Estate System 5. ERP Financial System Updates 6. CityWorks Implementations 7. Motorola 311 Upgrade 8. Technology Replacements Performance Measures 2015 2016 2017 Help Desk Calls 15,546 12,593 12,534 Support Tickets Processed 25,541 23,755 21,154 Average percent of IT work orders completed - Less than one hour - Less than Four Hours - By Help Desk 50.7% 66.6% 60.9% 53.5% 64.1% 40.0% 46.3% 60.9% 59.2% Percent of Network Availability 99.75% 99.72% 99.11% Number of Viruses/Spam Prevented 3,100,000 2,604,897 1,678,247 Appropriations Summary 192 Law Department The Law Department provides high quality, cost-effective legal services to the Augusta, Georgia Commission and department directors, expeditiously resolves active litigation consistent with the overall goal of reducing litigation expense, effectuates a long-term strategy of training and compliance to prevent future litigation, and delivers all legal services consistent with the mission and objectives of the Augusta, Georgia Commission. Objectives 1. Provide consistent and ongoing training to all departments in high risk areas such as employment law, open records and statutory compliance, to help reduce litigation exposure. 2. Offer to provide elected officials support in various areas to reduce their utilization of outside counsel (since elected officials can choose their own counsel). 3. Evaluate claims early and assess them for early settlement to avoid unnecessary legal expense. 4. Litigate cases in-house where practical and assist outside counsel in other cases to minimize outside counsel fees. 5. Increase the utilization of in-house attorneys and staff to reduce reliance on outside counsel. Organization Structure Appropriations Summary 193 Mayor’s Office Hardie Davis, Jr. was first elected in 2013 to the office of Mayor of Augusta, Georgia. During the first few months of his tenure as Mayor, Hardie Davis established and supported a number of new and existing initiatives focusing on community, education, and outreach. Mayor Davis was re-elected for a second term in May 2018. His second term begins in 2019 and will end in 2022. My Brother's Keeper Augusta (White House initiative for community leaders to focus on improving opportunities for youth) Mayor's Fellows Program (college credit-based internship program) Young Gamechangers (leadership action program for young professionals) Mayor's Summer Read and Feed Program (for young people under the age of 18) Appropriations Summary 194 Planning and Development Mission The comprehensive mission of the Planning and Development Department is to perform the planning function relative to physical development for Augusta, and administer applicable codes relative to existing and new development. The Department will provide long-range comprehensive planning to assure that growth occurs according to the community vision in the appropriate places and at the appropriate time. The Department will provide short-range planning through the administration of the development review process, the administration and enforcement of development regulations, and the preparation and maintenance of data and mapping of place- based information. Also, the Department will administer and enforce the building construction, property maintenance, and business license and alcohol license codes. The functions of the Planning and Development Department will be executed in a professional manner while providing all citizens with cost effective, high quality government service and an environment that enhances the economic well-being and quality of life in Augusta. Primary Responsibilities  Comprehensive Planning – Development, maintenance, and implementation of the Comprehensive Plan.  Transportation Planning - The Department is the Metropolitan Planning Organization and maintains a comprehensive transportation planning program for the entire metropolitan area.  Zoning - The Department administers the local Zoning Ordinance to ensure that land uses are compatible with each other and as a tool in implementing the Comprehensive Plan.  Development Administration - The Department is the clearinghouse for review and approval of all land development projects.  Environmental Regulations - The Department administers various regulatory programs such as the Flood Damage Prevention Ordinance, the Soil Erosion Ordinance, Tree Ordinance, Service Delivery Strategy, Historic Preservation Ordinance, Air Quality as related to transportation conformity, and Title 5 of the Georgia Planning Act of 1989.  Building Inspections – The Department is responsible for commercial, residential, and rough and final building plan reviews and permits.  Code Enforcement – The Department administers property maintenance and housing codes, zoning violations, environmental issues, nuisances, and lot ordinances.  Business Licenses – The Department issues all types of business licenses and collects occupation taxes.  Alcohol Licenses – The Department issues permits for alcohol consumption on premises, retail packaging, and one day events. Budget Goals for 2019  Provide staff support to the Mayor, Commissioners, and Administrator on matters pertaining to the responsibilities of the License & Inspection division of the Planning and Development Department.  Collect permit fees, license fees, and excise taxes in a timely manner to benefit the financial operations of Augusta.  Enforce applicable codes and ordinances in an effective and efficient manner.  Assist other departments in providing services.  Provide a high level of customer service in all areas of operation. 195 Organization Structure Performance Measures 2016 2017 2018 Estimate 2019 Target Residential Inspections 5,943 8,054 7,118 7,038 Commercial Inspections 5,322 8,966 6,078 6,788 Business Licenses (total) 9,353 8,888 7,890 8,389 Business Licenses (new) 1,004 924 604 875 Code Enforcement cases 4,910 4,571 5,353 5,500 Appropriations Summary 196 Procurement Mission Procurement is dedicated to providing and managing, for our customers, the most effective and efficient procurement processes and procedures for the acquisition of quality goods and services in support of Augusta, Georgia’s mission and goals. Primary consideration is to provide the best possible quality goods and services to our constituents with price being secondary to quality. Procurement is “service oriented” to support Augusta buyers and users with the best procurement, negotiation, financial and information resources; and to provide qualified suppliers, service providers, and vendors with open and fair access to Augusta business. Primary Responsibilities The Procurement Department must work with hundreds of individuals within Augusta and with thousands of vendors in supplying Augusta's needs as economically and efficiently as possible. The primary responsibilities of Procurement are:  Administer the sale and auctioning of surplus property, impounded vehicles, fleet, and unclaimed confiscated goods through public auctions.  Administer acquisition of goods and services for all departments and divisions of the Augusta Commission.  Develop bid specifications jointly with departments.  Obtain bids through advertising and direct solicitation.  Establish and monitor price agreement contracts.  Issue purchase orders. Organization Structure Appropriations Summary 197 Tax Assessor Office Mission The Board of Assessors provides and defends uniform fair market values on all taxable properties in Richmond County to establish an equitable digest for the State and to provide to the Augusta Commission, the Board of Education, and the Tax Commissioner, information to levy and collect property taxes. Organization Structure Performance Measures 2016 2017 2018 Adjusted Net M&O Tax Digest 4,787,150,495 4,717,423,215 4,769,640,331 Gross Tax Digest Before Exemptions 5,711,456,176 5,421,648,492 5,492,374,565 Real, Personal, and Mobile Home Parcels 97,390 98,013 97,855 Appropriations Summary 198 Tax Commissioner The Richmond County Tax Commissioner, an office established by the Georgia Constitution and elected for a four- year term, is the official responsible for receiving and processing applications for homestead exemption; serving as agent of the State Revenue Commissioner for the registration of motor vehicles; and performing all functions related to billing, collecting, disbursing and accounting for ad valorem taxes collected in the county on behalf of the State of Georgia, Augusta, Georgia Commission and the Richmond County Board of Education. Tax Commissioner Steven Kendrick was first elected to his position in 2008 and is currently serving his third term. Core Values and Beliefs Accuracy - Provide information to county officials that is accurate so decisions can be made with confidence and in a timely manner. Cooperation - Be able to work with other governmental organizations, county departments, elected officials, and citizens to identify how we can work together to meet our goals. Customer Service - Treat internal and external customers with respect and assist them in a timely manner. Follow a process of continuous improvement in our operations in order to become more efficient, responsive and better serve the needs of the citizens. Efficiency - Maximize impact of revenue received by our office to ensure the county continues to receive an excellent return on its investment. Review expenses to ensure funds are spent wisely and waste is minimized. Trust - Citizens must have confidence in the Tax Commissioner's office and its commitment to public service. We must allocate county funds properly and with the aim of improving our outcomes. Organization Structure Appropriations Summary 199 Departmental Summaries – Judicial Division 200 Civil & Magistrate Court Mission Statement Civil Court and Magistrate Court of Augusta-Richmond County Georgia are forums in which both criminal and civil matters are heard and decided. The Clerk and Deputy Clerks of the Civil and Magistrate Courts ensure that all matters docketed in the courts are processed and scheduled for hearing in an expeditious manner. The Judges address the cases and render decisions that are fair to all parties, based upon the evidence. Judge H. Scott Allen was first elected in 1994 and Judge William D. Jennings, III, was first elected in 1988. Budget Goal To keep costs as low as possible while still maintaining the level of service and performance demanded by the Georgia Code. Performance Measures 2015 2016 2017 Ordinance Citations Issued 4,742 6,048 6,204 Felony Warrants 3,132 3,586 3,063 Misdemeanor Warrants 3,280 3,119 3,015 Dispossessory: Magistrate 7,676 7,851 8,214 Dispossessory: Civil 3,138 3,350 3,840 Magistrate Claims 2,454 2,673 1,800 Hearings/Arraignments/Trials 8,505 8,599 8,039 Judgments 5,549 5,686 5,664 Appropriations Summary 201 Juvenile Court Mission Statement The mission of the Augusta-Richmond County Juvenile Court is to fairly and impartially decide cases and administer justice through the comprehensive delivery of services to children and families. It is the intent of Juvenile Court to promote a juvenile justice system that will protect the community, impose accountability for violations of law, provide treatment and rehabilitation, and equip juvenile offenders with the ability to live responsibly and productively. The Juvenile Court strives to preserve and strengthen family relationships while only removing a child from his or her home when intervention is essential to protecting the child and enabling him or her to live in a secure and stable environment. Appropriations Summary 202 Probate Court Mission Statement Our vision is to reach beyond what is expected of the Clerks of this court; to achieve the highest standards of work and to be more efficient as a team. Judge Harry B. James, III was first elected in 2012 and is currently serving his second term in office. Appropriations Summary 203 State Court Mission Statement The mission of the State Court of Augusta-Richmond County is to obey the Constitution and laws of the State of Georgia and the United States; to administer justice uniformly and impartially; and to discharge its duties with service, efficiency and innovation. Chief Judge David D. Watkins was first elected in 1996 and is currently serving his fifth term in office. Appropriations Summary 204 Superior Court Mission Statement The Superior Court is Georgia's only general jurisdiction trial court with exclusive, constitutional authority over felony cases, divorce, equity, and cases regarding title to land. In addition, the Superior Court may try any form of civil or criminal case except probate matters. The Superior Court also corrects errors made by lower courts, but decisions by some lower courts and governmental bodies also can be appealed to Superior Court. The Superior Court of the Augusta Judicial Circuit is comprised of Burke, Columbia, and Richmond Counties. Chief Judge Carl C. Brown, Jr. was first appointed in 1994 and won his first election in 1996. He is currently serving in his fifth term of office. Special programs directed by the Superior Court are: 1. Augusta Circuit Drug Court Program - This program is a sentencing alternative for persons charged with felony drug or drug related charges. The program offers participants intensive out-patient treatment in order to help reduce the recidivism rate among the substance abusing population. 2. Alternative Dispute Resolution (ADR) Program - This program was created to offer litigants alternative ways to resolve their disputes other than going to trial. Mediation is a process in which a neutral third party facilitates settlement discussions between parties in conflict. Organization Structure Trial Court Administrator ADR Coordinator Judicial Case Managers (4) Accountability Courts Coordinator Administrative Secretary Administrative Assistant Law Clerks (4) Court Reporters (9) Augusta Judicial Circuit Superior Court Judge Secretary Judge Secretary Judge Secretary Judge Secretary Judge Secretary Judge Secretary Judge Secretary Judge Secretary 205 Performance Measures 2015 2016 2017 Criminal Cases Filed 2,268 2,097 1,701 Civil Cases Filed 4,055 3,928 3,815 Clearance Rate for Criminal Cases 102.9% 97.6% 110% Clearance Rate for General Civil Cases 155.1% 96.7% 85.8% Clearance Rate for Domestic Civil Cases 92.8% 89.8% 91.4% * Case data obtained from the Georgia Administrative Office of the Courts ** Clearance rates greater than 100% represent more cases disposed of during the calendar year than were filed during the same period. Appropriations Summary 206 Clerk of Superior, State, & Juvenile Court Mission Statement To attend to the needs of the Court in an efficient and professional manner; to collect, manage, and disburse the vast sums of private and public funds; and to exercise a high degree of diligence in the preservation and safekeeping of the people's records. Hattie Sullivan was first elected in 2016 and is currently serving her first term. Primary Responsibilities  Case Management Search  Traffic Citations Online Payments  Real Estate Deeds, Liens, Plats, and UCCs Search  Notary Public  Military Discharge Records Performance Measures 2015 2016 2017 Real Estate Deeds 21,761 21,500 22,166 Real Estate Liens 29,352 28,297 24,731 Superior Court Criminal Offenses Filed – Felonies 4,746 4,441 5,072 Superior Ct. Criminal Offenses Filed – Misdemeanors 1,519 1,647 1,359 State Court Criminal Misdemeanors Filed 44,225 34,706 30,712 Juvenile Court Misdemeanors Filed 1,046 893 906 Juvenile Court Felonies Filed 321 449 583 Appropriations Summary 207 District Attorney’s Office The District Attorney’s Office serves the Augusta Judicial Circuit, which is comprised of Burke, Columbia, and Richmond Counties. Natalie S. Paine was appointed to serve as District Attorney in 2017. She won her first election in November of 2018 and is currently serving her first term in office. Organization Structure Appropriations Summary 208 Jury Services Mission The mission of Augusta-Richmond County’s Department of Jury Services is to provide qualified prospective jurors for all cases presented for trial, as well as cases going before a Grand Jury. Through professionalism, diligence, and efficiency, our staff ensures that everyone, claimant or defendant, will be heard by a jury that is truly representative of their peers, while also providing excellent service to the public. Budget Goals for 2019 To ensure proper funding to the Jury Services Department so as to allow the department to continue offering a high level of performance to the public and the courts. Organization Structure Appropriations Summary Law Library Board Chief Superior Court Judge (Chair) Director of Jury Services Jury Clerk 209 Public Defender Mission Statement The Augusta Judicial Circuit Office of the Public Defender is responsible for ensuring that adequate and effective legal representation is provided, independently of political consideration or private interests, to indigent persons who are entitled to representation. The legal representation is consistent with the guarantees of the Constitution of the State of Georgia, the Constitution of the United States, and the mandates of the Indigent Defense Act of 2003. The Augusta Judicial Circuit Office of the Public Defender provides such legal services in a cost efficient manner and conducts representation in such a way that the criminal justice system operates effectively to achieve justice. Appropriations Summary 210 Solicitor General Mission Statement The Solicitor's Office serves all citizens of Augusta-Richmond County, Georgia, as the prosecutor for all misdemeanor criminal offenses including DUI cases, traffic violations, theft cases, domestic violence, neighborhood disputes, and other non-traffic misdemeanor offenses occurring in Augusta-Richmond County. Misdemeanor offenses have a maximum punishment of 12 months confinement and generally have a maximum fine of $1,000. This office strives to balance representation of the State with advocacy for victims and to develop and maintain policies that apply standards of fairness equally to all concerned. Safety for the public and safety for the home are values supported and protected by the Solicitor's Office. Omeeka P. Loggins was first elected in 2016 and is currently serving her first term in office. Appropriations Summary 211 Departmental Summaries – Recreation & Culture Recreation & Parks Department Mission To offer exceptional customer service through a culture of continuous improvement, innovation, and sustainability. Vision To make Augusta a nationally recognized leader in Parks and Recreation experiences. Organization Structure Budget Goals for 2019  Complete Capital Improvement Program projects approved by the Augusta Commission for 2019.  Implement the recommendations of the Events Plan for Public Parks through staffing, budgeting and programming of new events such as Lake Olmstead concerts.  To increase the number of recreation and cultural programs offered at our centers.  Work with the Public Arts Panel to begin a public art trail program and install Gateway Public Art.  Continue to implement SPLOST VII projects while developing a SPLOST VIII request.  To enhance landscaping along the Riverwalk and Broad Street with the inclusion of additional plantings and emphasis on maintenance.  Evaluate the cost of program services and make recommendations on fee structures.  Fund certain routine contract maintenance functions, primarily mowing, at selected areas. 212 Performance Measures Participants in Youth Sports 2016 2017 2018 2019 Target Basketball 695 718 705 725 Baseball 628 608 585 600 Softball 54 86 76 100 Soccer 243 218 204 225 Cheerleading 118 157 84 100 Football 406 384 247 300 Flag Football 165 182 112 125 Participants in Adult Sports 2016 2017 2018 2019 Target Basketball 184 146 138 160 Spring Softball 95 138 156 160 Summer Softball 126 107 112 130 Fall Softball 182 156 88 125 Appropriations Summary 213 Departmental Summary – Public Safety Division Animal Services Mission The mission of Augusta Animal Services is to enforce state laws and local ordinances pertaining to the care and control of animals, protection of life and property, and to raise public awareness of responsible pet ownership. Primary Responsibilities  Investigate animal related complaints  Investigate allegations of animal cruelty  Investigate bite cases  Impound and quarantine unvaccinated animals involved in bite cases  Receive animals relinquished by citizens of Augusta; out of county fee required for non-residents  Humane sheltering and treatment of lost, abandoned and released animals  Trap, catch and impound stray and nuisance animals  Educate the public on responsible pet ownership and animal related issues  Adopt sterilized animals to the public  Network with local/national rescue groups to unite animals with families  Disposal of dead animals on city streets  Humane euthanizing of sick, injured, diseased and unadoptable animals Performance Measures 2016 2017 2018 Estimate 2019 Target Animals Sheltered 5,967 6,419 6,500 6,500 Animals Adopted to New Homes 1,758 1,699 1,800 1,800 Animals Reclaimed by Owner 301 345 350 350 Complaints Investigated 8,569 8,852 9,000 9,000 Appropriations Summary 214 Coroner Mission To provide investigations into all deaths requiring a public inquiry and to determine and record the cause and manner of death in order to affix responsibility and protect public health and safety. The Coroner’s office responds to calls twenty-four hours a day, seven-days a week to investigate and determine Cause and Manner of Death. Coroner Mark Bowen was appointed in 2014 and was officially elected to his position in 2016. The Coroner and his staff investigate cases of homicide, suicide, accidental, undetermined and all natural deaths that are sudden, unexpected or medically unattended. The Coroner’s office is charged by Georgia Law to determine the Cause and Manner of Death by an extensive investigation which may include a post-mortem examination. This investigation is independent of the sheriff, police, fire departments and Medical Examiner’s but is done in conjunction with those other entities. The Coroner’s Office is made up of well-trained, educated individuals who are dedicated to investigating the cause of deaths, completing death reports, and treating families with support and respect. Additionally, the Coroner’s office partners with Law Enforcement agencies such as the Sheriff’s Office, District Attorney’s Office, and the Child Abuse Protocol Committee in studying the facts surrounding deaths and their cause and manner. Everyone in the Coroner’s office regularly attends educational seminars to keep abreast of any new advances in death investigation as they are developed. Primary Responsibilities  Investigate all deaths that occur in Augusta as required by law  Take possession of all unclaimed bodies in Augusta  Arrange for disposition of unclaimed bodies  Prepare and plan for mass fatality incidents  Systematically examine the circumstances surrounding the deaths in a geographical area and/or a given age group Goal for 2019 Our goal for 2019 is to continue to provide professional, courteous service to the families of the deceased, as well as to properly investigate the deaths to ensure the correct cause and manner of death are determined by use of expert investigative techniques, forensic science and scene/body examination. Performance Measures 2016 2017 2018 Estimated Cases Investigated 723 726 753 215 Appropriations Summary 216 Emergency Telephone Response (911) Mission To provide optimum and efficient emergency call taking and dispatching services to the citizens and visitors of Augusta. Primary Objectives No call shall go unanswered. No call for emergency assistance shall be denied a response. All calls shall be immediately dispatched or immediately routed to the appropriate agency. Additional Objectives To answer 911 and administrative phone lines promptly and courteously. To understand the services requested from the caller. To obtain the necessary information to dispatch the proper response quickly. To utilize all technology and resources quickly and efficiently to reduce loss, injury or further harm to persons involved. To ensure all public safety personnel are safe in their response. To go home at the end of the day, knowing we have given our best to help protect you. Performance Measures 2016 2017 2018 Estimated 2019 Target 911 Calls Received Administrative Calls (In) Administrative Calls (Out) Total Calls Handled 243,653 229,711 120,656 594,020 229,316 225,626 122,284 577,226 235,000 230,000 124,500 589,500 240,500 234,500 127,000 602,000 Average Incoming 911 Call Ringing Time 5.17 seconds 4.79 seconds 4.20 seconds 3.75 seconds Incoming Administrative Calls include non-emergency public safety requests, alarm company calls and notifications from public safety departments in other counties. Outgoing Administrative Calls represents calls to other county public safety departments, Richmond County Sheriff records department and verification of disconnected 911 calls. Appropriations Summary 217 Fire Department Mission The mission of Augusta Fire Department is to provide the citizens throughout our community professional and efficient emergency services by protecting the lives, property, and environment that we are sworn to serve. The Augusta Fire Department holds an ISO Public Protection Classification of 01/1X. This classification plays an important role in the underwriting process at insurance companies. Primary Responsibilities  Fire Rescue  Emergency Medical Service  Hazardous Material protection  Water Rescue  High-Angle Rope Rescue Additionally, Emergency Management Agency (EMA) is managed by the Augusta Fire Chief. EMA provides comprehensive and aggressive emergency preparedness, response, and recovery programs for the citizens of Augusta, Georgia in order to save lives, protect property, and reduce the effects of disasters. Organization Structure Key Statistics 2016 2017 2018 Estimated Fires Emergency Medical Service Other Total Fire Dept. Responses 1,377 7,963 8,391 17,731 1,351 8,598 9,092 19,041 1,200 9,600 11,200 22,000 218 2019 Budget Goals  Establish and construct an EOC/Training Center.  Construct a new Fleet Maintenance facility.  Complete construction of Fire Station 2, 3 and new Fire Station 20.  Reduce overtime by filling vacant positions to ensure a fully-staffed department.  Actively seek grants from other levels of government and private sector to offset cost of personnel and equipment.  Conduct training courses and professional seminars for outside agencies and private industry for a fee to offset costs of operating the training center.  Ensure safety procedures and practices are followed to prevent injuries which lead to overtime and workman’s compensation cost.  Reduce non-emergency vehicle use to reduce fuel costs.  Educate staff on energy-efficient practices to lower utility costs in the fire stations. Appropriations Summary 219 Marshal’s Office Mission To provide the citizens and visitors of Augusta-Richmond County with a clean community and safe facilities in which to live, work and play, and to ensure the efficient, impartial and professional service of Judicial Process with a commitment to improving the overall quality of life. Primary Responsibilities  Civil process  Ordinance enforcement  Court security  Government buildings security  Law enforcement duties at Augusta Regional Airport Organization Structure The Richmond County Marshal's Office serves the area within the boundaries of Augusta-Richmond County, Georgia with a land mass of 237 square miles and population of 204,000. Augusta is the second largest city in Georgia. Marshal Ramone Lamkin was elected to his position in 2016. The Marshal's Office currently has five divisions:  The Airport Division provides twenty-four hour on-site law enforcement services to the Augusta Regional Airport. Deputy Marshals are responsible for the enforcement of local and state laws on airport property, as well as TSA and FAA regulations. The division staff also consists of part-time personnel who assist security with the monitoring of security cameras, door and fire alarms, and lightning detection system.  The Court Services Division is responsible for providing court security and court services for the Civil and Magistrate Court. This includes the following hearings: civil court, preliminary hearings, magistrate or ordinance court, bond hearings, and pre-arrest hearings.  The Enforcement Division investigates complaints of illegal dumping, littering, inoperative or junk vehicles, unauthorized use of a private receptacle, and vehicles traveling on the roadways with an unsecured load. The Enforcement Division also inspects all commercial solid waste trash trucks to ensure the safe handling, transportation, and disposal of commercial solid waste.  The Security Division provides security for the Augusta-Richmond County Municipal Building and the Judicial Center. The work force for the Security Division is comprised of Deputy Marshals and part-time civilian personnel. Personnel at the Municipal Building and the Judicial Center are responsible for the screening of all visitors and packages to ensure a safe environment to the citizens conducting business, as well as to the employees. 220  The Service Division is responsible for the service of civil process primarily from Civil and Magistrate Court also known as small claims court. The Services Division is responsible for serving various lawsuits, bad check citations, garnishments, subpoenas, levying against property to satisfy judgments, carrying out court ordered evictions, as well as bench warrants processed by the Civil and Magistrate Court. The Service Division also assists with court services by providing additional manpower for various hearings and with the transportation of prisoners. Performance Measures 2016 2017 2018 Estimated 2019 Target Papers Served 20,865 21,984 22,050 23,000 Evictions 3,603 3,838 3,500 3,500 Citations 1,743 1,125 1,000 1,200 Arrests 12 10 10 15 Cases 1,755 2,456 3,300 3,500 Persons Screened 507,000 510,000 512,000 513,000 Packages Screened 418,000 419,000 424,000 425,000 Appropriations Summary 221 Probation Office Mission To promote positive behavioral change in its clients, reduce crime and promote community safety, and assist crime victims through offender accountability and rehabilitation. Appropriations Summary 222 Richmond County Correctional Institution (RCCI) Mission The Richmond County Correctional Institution aims to provide a structured environment for inmates through the utilization of work and rehabilitative programs and to supplement Augusta's work force with cost effective labor through the utilization of inmate work details. Goals and Objectives RCCI operates a contract with the State of Georgia to house up to 230 inmates per day. Actual inmates vary daily. Employee safety is a key aspect of our mission. One of the goals for 2019 is to reduce the number of job- related injuries (claims) by 50%. The department will conduct additional training to include quarterly staff development/awareness activities. The department supplements Augusta’s work force with inmate labor. The vast majority of our details are supervised by certified Correctional Officers. Retaining certified Work Detail Supervisors is key to the overall operations and success of the department’s mission. For 2019, we hope to reduce the number of resignations by 50% by restructuring our interviewing process, and providing additional training to staff. Subsequently, staff retention will allow the department to complete additional work orders from the various Augusta Departments. Appropriations Summary 223 Richmond County Sheriff’s Office Mission The mission of the Richmond County Sheriff’s Office is to work collaboratively with the community to prevent crime and disorder, solve related problems, reduce fear of crime and enforce the laws according to the U.S. Constitution in order to provide a safe and secure environment for all citizens of this great county. Vision Statement The Richmond County Sheriff’s Office is committed to providing the highest level of public service while practicing the ultimate ideals of law enforcement excellence. Using our philosophy of problem-solving oriented policing, we will partner with the community to provide compassionate service with a can-do spirit and integrity. Organization Structure It takes organization, skill and teamwork to successfully provide law enforcement in an area the size of Richmond County. The Sheriff's Office is made up of nine divisions and numerous specialized teams commanded by dedicated and highly-skilled personnel with years of experience in law enforcement. Sheriff Richard Roundtree was first elected to his position in 2012 and is currently serving his second term. The most visible of these divisions is Field Operations, the public face of the agency. This division operates 24 hours a day, seven days a week and its deputies are the first responders to crimes committed within the physical boundaries of Augusta-Richmond County. Field Operations deputies provide emergency response in life threatening situations and non-emergency assistance to a variety of criminal, traffic, medical and civil matters as well as natural disasters that may impact the overall quality of life. This division also manages several specialized teams. The newly-created Traffic Division was established with the goal of reducing traffic accidents and pedestrian deaths through strict enforcement of traffic laws and through education. Traffic enforcement in Augusta-Richmond County is now data driven and the Traffic Division will concentrate on specific problem areas within the county where there are high incidents of violations or accidents occurring. Mike Padgett Highway, Bobby Jones Expressway and Interstate 20 top the list. The Court Security Division provides security for Superior, State, Domestic and Juvenile courts, as well as all full and part-time judges and their staffs. Deputies are stationed inside each courtroom whenever a court is in session. The Augusta Judicial Center and John H. Ruffin Courthouse is located at 735 James Brown Blvd. and the Juvenile 224 Justice facility is currently located at the Augusta Municipal Building. The Criminal Investigations Division is responsible for investigating all detailed crimes and major cases such as Homicide, Rapes, Robberies, Burglaries, and other crime trend incidents. CID personnel also conduct crime scene processing, photography, and forensic evidence gathering and handling. Duties of the investigators in this division include the apprehension of offenders, recovery of stolen property, preparation of cases for court prosecutions, out of state extraditions and the presentation of evidence in high level court cases. Detectives are on call 24 hours a day, seven days a week, on a rotational basis, to respond to emergency investigative needs but are normally available Monday through Friday from 8:00 a.m. to 5:00 p.m. to provide assistance when needed. The Community Services Division was created to promote citizen participation in the reduction and prevention of crime through education, and to provide educational and safety related programs based on community needs. The Community Services Division has implemented numerous policies and programs designed to achieve its goal of involving the community in making Augusta-Richmond County a safer place to live and work. The Jail Division operates the Charles B. Webster Detention Center. The Jail Division staff serves the courts, other law enforcement agencies, inmates, the families of inmates and crime victims. The mission of the Jail Division staff is to provide for the safe, secure and constitutional confinement of individuals committed to the custody of the facility, either to await trial or upon sentencing of the court, and to attempt to ensure that all inmates are treated impartially and in accordance with the established laws of the United States and the State of Georgia. The Professional Standards and Training Divisions is tasked with many functions. OPST is responsible for all training, oversight of the Field Training Program, collaboration with the Detention Center for its Jail Training Program, Georgia State Certification, & CALEA accreditation. It is the driving force behind the office's certification and accreditation efforts. The Management Services Division is a support unit that provides an array of services to residents of Augusta- Richmond County and employees of the Richmond County Sheriff’s Office. Services include administrative, human resources, budget and finance, special duty assignments, evidence, property, Quartermaster services, and records management. The Internal Affairs Division serves as an instrument of internal accountability by receiving, processing, and investigating complaints concerning employee conduct. These complaints include alleged violations of Office Policy and/or Criminal Law and may originate from outside sources or from within the Agency. This division also manages Public Information for the Sheriff's Office. Performance Measures 2015 2016 2017 Total arrests 1,746 3,888 3,295 Inmates processed 920 923 943 Bookings 14,436 11,640 10,001 225 Appropriations Summary 226 Departmental Summaries – Engineering This section contains descriptions of the various departments categorized as Engineering. The Engineering division contains the following departments:  Highway & Street  Roads and Walkways  Traffic Engineering  Engineering Administration Performance Measures 2016 2017 2018 Estimated 2019 Target Commercial/Residential Projects Approved 92 159 150 160 Commercial/Residential Inspections 1,471 593 600 600 MS4 Inspections 16,560 * 6,089 6,100 6,100 Street Lights 20,183 22,230 25,500 27,000 Linear feet of Stormwater pipe rehabilitated/repaired 1,165 8,072 7,300 7,500 * (Inventory Assessment project) Appropriations Summary 227 Departmental Summaries – Housing & Community Development Housing and Community Development Mission The mission of the Augusta Housing and Community Development is to create positive change by promoting self-sufficiency through partnership in economic development, quality housing, and neighborhood reinvestment. The Department administers several programs including:  Community Development Block Grant (CDBG)  Emergency Solutions Grant (ESG)  Economic Development Program  HOME Investment Partnership Program  HOPWA (Housing Opportunities for Persons With AIDS)  Neighborhood Stabilization Program (NSP)  Emergency Rehabilitation Program  Other Rehabilitation Programs The department strives to enhance the physical environment and improve the quality of life in Augusta and support the diversity of its population. For more information, visit www.augustaga.gov. Appropriations Summary 228 Departmental Summaries – Enterprises Augusta Regional Airport Augusta owns two municipal airports – Augusta Regional Airport (formerly known as Bush Field) and Daniel Field. Both airports operate according to the rules and regulations of the Federal Aviation Administration (FAA), Georgia Department of Transportation (GDOT) and all local ordinances. The Augusta Aviation Commission oversees the planning and operation of Augusta Regional Airport and is comprised of ten members appointed by the Augusta Commissioners to four-year terms, plus two members appointed by the Georgia Legislative Delegation. It is the mission of the Augusta Regional Airport to be the preeminent source of air travel to the flying public by providing reliable quality services, competitive fares and courteous and helpful staff in a safe secure environment. Further, it is our duty to provide a cost effective, high value full service airport facility which will enhance the economic well-being and quality of life in the CSRA and establish AGS as one of the premiere airport facilities in the Country. To fulfill its mission, the Augusta Regional Airport is committed to the following goals:  Foster economic growth; provide leadership and incentive for development at the airport and within the CSRA Region.  Promote Community Partnerships through close business fellowship.  Support commercial air carrier and new route development at Augusta Regional Airport. Performance Measures 2015 2016 2017 Number of landings 13,036 13,703 14,388 Gallons of fuel sold 2,407,116 2,519,691 2,658,218 Appropriations Summary 229 Daniel Field Airport Daniel Field is Augusta’s general aviation airport, located on a 152-acre site at the intersection of Wrightsboro Road and Highland Avenue. Daniel Field is one of the oldest airports in Georgia, dating back to October 1927 and was once the commercial airport for Augusta. Charter flights, flight training, airplane storage, fuel and maintenance service are provided by the fixed-base operator (FBO), Augusta Aviation Inc. The airport is operated under the direction of the 13-member General Aviation Commission. The goals of the Daniel Field Airport are to maintain and operate the facility as a safe and efficient general aviation airport. These operations follow the rules and regulations for the Federal Aviation administration (FAA), Georgia Department of Transportation (GDOT) and all local ordinances. 2019 Budget Goals As safety is our number one priority, the projects for 2019 include:  Overseeing the airfield to assure all runway and taxiway lights are operational.  Providing a FAA approved, manned control tower for Masters Week.  Working closely with the FAA to mitigate any obstructions to the runway approaches at Daniel Field.  Overseeing a federal and state gran of more than $1.6 million for the design and construction of Runway 5/23 overlay or reclamation. Appropriations Summary 230 Environmental Services Augusta Environmental Services represents two enterprise funds – Waste Management and Garbage Collection. Waste Management is the management of the Augusta Municipal Solid Waste Landfill. Today’s solid waste landfills aren’t the garbage dumps of the past. Landfills are carefully engineered facilities that are closely regulated and monitored to make certain they have the protections necessary to prevent contamination of groundwater, air and adjoining land. And even after a landfill reaches capacity and is closed, it continues to be monitored and cared for to ensure environmental safety. Standard landfill management practices include collection and treatment of leachate – the water that passes through a landfill. In addition, the methane gas that is naturally produced from decomposing landfill waste is collected and can be converted into various forms of energy – including compressed natural gas, the alternative fuel that powers Augusta Solid Waste trucks. Currently, Augusta sells its methane to a company who uses it as a substitute for pipeline natural gas. Garbage Collection is the management of residential curbside bulk waste and recycling collection, vacant lot clean- up, demolition of dilapidated houses and structures, and various community engagement and education programs such as Keep Augusta Beautiful. Mission To enhance the quality of life in Augusta by providing safe, efficient, and effective programs for management of Brown Field, Landfill, Solid Waste Collections, Vacant Lot Clean-Up, and Underground Storage Tanks, in an environmentally responsible and cost-effective manner. Budget Goals for 2019: 1. Replenish reserve utilized during recent large construction projects. 2. Reorganize the department to enhance effectiveness and efficiency of operations. 3. Maintain adequate resources for the vacant lot cutting program and the demolition of dilapidated structures. Performance Measures 2016 2017 2018 Estimated 2019 Target Tons of Community Refuse Collected 398,676 401,636 407,172 410,000 Tons of Community Recyclables Collected 2,175 1,311 2,600 2,800 231 Appropriations Summary 232 Stormwater Utility The Augusta Engineering Department is responsible for building and maintaining a stormwater system that covers 329 square miles and includes 731 miles of ditches, 568 miles of storm drains, over 12,600 catch basins, and nearly 1,000 flood detention ponds. This stormwater system must safely collect, treat, and convey runoff from the design storm event from every part of the county including the greatly increased runoff from developed properties. Runoff from homes, subdivisions, and businesses flows from smaller ditches and pipes into gradually larger infrastructure that flow under and along Augusta’s roadways and into local streams. The public stormwater system benefits everyone who lives or works in Augusta. We all benefit from safe roads, upstream stormwater systems that protect us from flooding, water quality treatment that protects stream integrity according to the intended use, and routine maintenance that helps keep Augusta the “Garden City”. Appropriations Summary 233 Transit Augusta Public Transit provides comprehensive public transportation services throughout Augusta. These include the fixed route bus service that operates nine fixed routes, access to ADA (Para transit) service, and the Richmond Rural Transit service. We provide mobility to the citizens and visitors of Augusta. We also offer discounted rates to seniors, students, and non-profit organizations. Mission Statement Augusta Public Transit exists to give our customers access to all regions of Augusta by providing a quality, dependable, safe, accessible, and affordable transit service, thereby enhancing the mobility of the general public as well as the disadvantaged. Performance Measures 2016 2017 2018 Estimated 2019 Target Total ridership 809,545 737,878 750,000 750,000 Total revenue miles 936,195 944,945 950,000 950,000 Appropriations Summary 234 Water & Sewer Mission Statement The mission of Augusta Utilities is to provide quality water and wastewater service in a highly efficient and environmentally-focused manner. We will accomplish this mission with the understanding that our fundamental purpose is to serve the Citizens of Augusta. Objectives  To evaluate and plan for the improvement and expansion of our water and wastewater systems to meet the needs of Augusta  Continue to expand and develop our water and wastewater preventive maintenance programs  Incorporate industry leading programs in all phases of our operations including engineering, construction, maintenance facility operations, accounting, data collection, mapping, work order management and customer service  Provide a positive, safe and healthy work environment for all Augusta Utilities employees Performance Measures 2016 2017 2018 Estimated 2019 Target Number of Water Customers 62,329 62,745 62,502 63,752 Gallons of Water Treated 11.6 million 11.6 million 11.3 million 11.8 million Number of Sewer Customers 50,524 51,033 50,964 51,983 Gallons of Sewage Collected 7.1 million 10.6 million 8.1 million 8.5 million Appropriations Summary 235 Section VI – Supplemental Information The final section contains statistical and supplemental information about Augusta’s community, population, and other information as well as a glossary to assist with certain explanations. 236 Demographic and Economic Statistics Year Population a Median Age b Per Capita Income a Personal Income a Public School Enrollment c Unemploy- ment Rate d 2008 198,423 33.9 28,764 5,707,479,000 32,312 6.48% 2009 198,489 32.5 29,588 5,872,846,000 32,355 10.04% 2010 201,015 33.2 30,108 6,052,185,000 32,038 10.39% 2011 200,595 33.3 32,174 6,453,970,000 31,615 10.06% 2012 201,966 33.0 31,436 6,349,054,000 31,738 9.02% 2013 201,276 33.0 31,637 6,367,726,000 31,501 8.03% 2014 201,368 33.4 32,549 6,554,362,000 31,431 7.02% 2015 202,269 33.2 37,557 7,596,617,000 31,997 5.83% 2016 201,647 33.3 35,526 7,163,705,000 30,742 6.30% 2017 203,910 33.5 35,526 7,244,110,000 30,756 5.40% Source: a) Bureau of Economic Analysis b) US Census Bureau c) Richmond County Board of Education d) U.S. Department of Labor; Not Seasonally Adjusted Annual Averages 195,000 196,000 197,000 198,000 199,000 200,000 201,000 202,000 203,000 204,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 198,423 198,489 201,015 200,595 201,966 201,276 201,368 202,269 201,647 203,910 Population Estimate According to the U.S. Census Bureau, the median household income for residents of Augusta, Georgia was $38,458 as of 2016. Approximately 25.3% of the population was living below the poverty level. Augusta has a land area of approximately 300 square miles and approximately 650 persons living within each square mile. 237 Rank Employer Estimated Number of Employees % of Employed 1 U.S. Army Signal Center & Fort Gordon 25,264 10.05% 2 Augusta University & Medical College of GA 6,691 2.66% 3 Augusta University Health/MCG Health 4,756 1.89% 4 Richmond County School System 4,418 1.76% 5 University Hospital 3,200 1.27% 6 Augusta-Richmond County 2,612 1.04% 7 Charlie Norwood VA Medical Center 2,082 0.83% 8 EZ-GO/Textron 1,500 0.60% 9 East Central Regional Hospital 1,400 0.56% 10 Doctors Hospital Augusta 1,200 0.48% Total Employed in Augusta, Georgia 251,267 * Source of 2017 Top Employers: Georgia Department of Labor, Richmond County Economic Development Authority, various corporate websites and Human Resources personnel. * Figures provided by Georgia Department of Labor, Workforce Information & Analysis, labor force estimates for metropolitan statistical area. 2017 Principal Employers 238 Source: U.S. Bureau of Labor Statistics 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 8.0% 2014 2015 2016 2017 2018 Unemployment Rates 2014 through 2018 Augusta-Richmond County Columbia County, GA Athens-Clarke County, GA Macon-Bibb County, GA Columbus-Muscogee Co., GA State of Georgia 239 2013 2014 2015 2016 2017 Number of Registered Voters 110,396 101,480 88,528 105,642 108,863 Calls received via 911 717,110 716,613 645,030 595,178 454,941 Building construction and renovation permits 10,289 9,842 9,246 10,306 10,096 Transit ridership 776,332 831,032 824,267 809,545 737,878 Airport landings 13,572 12,979 13,036 13,703 14,388 Refuse collected (tons)396,752 471,041 368,819 398,676 401,636 Water Customers 61,374 61,861 61,969 62,329 62,745 Augusta Statistics Rank Taxpayer Assessed Valuation % of County Gross Assessed Valuation 1 Georgia Power Company 106,110,355$ 2.25% 2 PCS Nitrogen Fertilizer 98,352,613 2.08% 3 Augusta National Inc.77,182,945 1.64% 4 International Paper Co. Papermill 73,931,526 1.57% 5 Eli Lilly and Company 59,562,943 1.26% 6 Doctors Hospital of Augusta, LLC 32,955,537 0.70% 7 Solvay Specialty Products USA, LLC 28,759,509 0.61% 8 Augusta Newsprint 24,338,440 0.52% 9 Berckman Residential Properties, LLC 21,398,156 0.45% 10 Natl. Life & Acc. Insurance Co.20,413,034 0.43% 543,005,058$ 11.51% Total Net Digest Assessment 4,717,423,215$ Source: Augusta, Georgia Tax Commissioner Principal Property Taxpayers 2017 240 Glossary Accrual Basis of Accounting Accounting method where revenues are recorded when earned and expenditures are recorded as incurred. Assessed Value Value placed on property for taxation purposes (40% of fair market value). Budget Calendar The schedule of key dates which Augusta follows in adopting and administering the budget. Adopted Budget The approved budget appropriating funds by the Augusta Commission at the beginning of each fiscal year (budget cycle). Audit A comprehensive review of the manner in which governmental resources were financially managed; performed by an independent Certified Public Accountant or firm. Budget Resolution The official vote or act by the Augusta Commission authorizing officials to expend resources within the approved budget. Ad Valorem Tax A tax based on the value of property. Bond Written promise to pay a sum of money at specified future dates with interest at specified rates. Typically long-term debt. Budget Year (Cycle) The fiscal year of Augusta, which follows each calendar year. Appropriation Authorization made by the Augusta Commission permitting officials to make purchases of governmental resources. Budget Adjustment Transfer of funds typically within a department but cannot increase total spending. Budgetary Control The management of a governmental department or office for purposes of operating within budget. Assessment Valuing property for property taxation purposes. Budget Amendment Increase or decrease of an appropriation. Requires approval by the Augusta Commission. Capital Outlay An expenditure for the acquisition of, or addition to, a fixed asset. Defined as any non-disposable item over $5,000. 241 Glossary Capital Projects Items purchased, constructed, or acquired for public betterment and adds to the assets of Augusta, GA. Encumbrance A commitment of funds against appropriations before the expenditure occurs. Examples would be purchase orders, purchase requisitions, or contracts. Fund Balance The residual value (net worth) of a fund. Total assets minus total liabilities equals fund balance. Contingency Funds set aside for unexpected or unanticipated expenditures during the year. Enterprise Fund A fund in which the activities of the Government are supported primarily by user charges. General Fund The primary operating fund of the Government used to account for all resources except those required to be accounted for separately. Debt Service An expenditure to account for the accumulation of resources for, and the payment of, general long- term debt principal, interest and related costs. Expenditure (Expense) The outflow of funds for an asset obtained or goods and services received. “Expenditure” applies to governmental funds and “Expense” applies to enterprise funds. Generally Accepted Accounting Principles (GAAP) U.S. standards and guidelines for financial accounting. Department An administrative division of Augusta with management responsibility for a functional area. Fiscal Year The twelve month period determined by Augusta to record financial transactions. January 1 to December 31 has been approved to be the fiscal year. Governmental Accounting Standards Board (GASB) The primary authoritative body for accounting standards specifically applied to state and local governments. Depreciation The portion of the cost of a fixed (capital) asset charged as an expense during a fiscal period. The cost of a fixed asset minus the salvage value (if any) is prorated over the estimated useful life of the asset. Fund An independent accounting entity with a group of accounts that record financial transactions. Funds are to be in balance for budgeting purposes. Governmental Funds Funds used to account for the acquisition, use and balances of expendable financial resources and related current liabilities, excluding those accounted for in proprietary and fiduciary funds. 242 Glossary Grant Amounts contributed to local governments from other governments (usually federal or state) or occasionally organizations for a specific purpose. Millage Rate Ad valorem tax rate expressed in the amount levied per thousand dollars of taxable property; equal to one dollar per thousand. Special Revenue Fund Fund where revenues are designated for a specific use. Legal Level of Budgetary Control The lowest level of budgetary control, normally the department level for each fund. Modified Accrual Basis An accounting basis where revenues as well as expenditures are recorded when they become measurable and available. Special Purpose Local Option Sales Tax (SPLOST) Penny sales tax levied for capital improvements. Must be approved by voters. Levy Imposition of taxes, assessments, or service charges to support the government and its activities. Operating Budget The portion of the budget which provides funding for daily operations of Augusta’s services. Tax Digest Official listing of all property owners. Includes the assessed value and tax amounts due. Liabilities Legally binding obligations arising out of past or current transactions. Settlement normally occurs through a transfer of money. Property Taxes Revenues from taxes levied on real and personal property based upon the property’s assessed value and the current millage rate. Tax Rate The amount of tax stated in terms of a unit of the tax digest of the Government. Local Option Sales Tax (LOST) Penny sales tax imposed on sales of goods and possibly services within Augusta’s boundaries. Normally renegotiated every ten years. Proprietary Funds Funds used to account for operations of Augusta that operate similar to a commercial enterprise found in the private sector. Taxes Charges levied by a government for financing services and operations. Long-Term Debt Debt with a maturity exceeding one year after issuance. Resolution An order of the Augusta Commission, usually requiring less legal formality than an ordinance or statute. 243 244 This document was produced by Augusta Finance Department. Special Thanks: Deputy Director – Timothy Schroer, CPA, CGMA Financial Analyst – Sandra Walther, CPA Management Analyst – Michael Wiseman Budget Manager – Hope Goodwin