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Home My WebLink About2001 Budget Augusta Richmond GA DOCUMENT NAME: d(X)\ ~ DOCUMENT TYPE: b.\~\- YEAR: t() BOX NUMBER: \ \ FaENUMBER:\~D~l NUMBER OF PAGES: \~ 2001 BUDGET DECEMB"ER 27, 2000 ",,' . . .- ~ . . GB. , . . 'I!rI1lJ. . @. l' . , . , , 2 Fund 2001 2001 "', Excess -.1 Number Fund Name Resources Provided Resources Utilized Deficit GENERAL FUNDS , 101 General Fund $ 87,487,470 $ 51,420,598 $ (36,066,872) 273 Law Enforcement 3,643,530 39,710,402 36,066,872 Total General FundlLaw Enforcement 91,131,000 91,131,000 0 ; . 102 Canal Authority 2,747,524 2,747,524 0 104 Port Authority 351,221 351,221 0 SPECIAL REVENUE FUNDS 206 Law Library Fund 44,222 44,222 0 207 5% Crime Victim's Asst Program 404,500 404,500 0 208 Supplemental Juvenile Services 14,000 14,000 0 216 Emergency Telephone Response 2,700,000 2,700",000 0 .' 217 Building Inspections Fund 712,874 712,874 0 221 Housing & Neighborhood Development 5,830,OQO 5,830,000 0 224 Weed & Seed Federal Grant 185,170 185,170 0 231 Board of Appeals 32,000 l 32,000 0 271 Urban Services District 14,447,000 14A47,000 0 272 Capital Outlay 3,688,000 3;688,000 0 274 Fire Protection .. 15,216,678 15,216,678 0 275 Occupation Tax .. 1,934;5$3 1,934,563 0 276 Street Lights 1,374,8,18 1,374,818 0 277 Downtown Development Authority 1,18J,4i14 1,183,414 0 278 Sheriff Capital Outlay Grant 40;000 40,000 ... 0 296 Promotion Richmond County" 3,780,000 3,780,000 0 CAPITAL PROJECT FUNDS . .'\ , ----.. , 321 Special 1 % Sales Tax, Phase I . " 2-QO,000 260,000 ~, ~. 0 . ." 322 Special 1% Sales Tax. Phase II 800,000 800,000 .- 0 #." 323 Special 1 % Sales Tax, Phase III 4,656,000 4,656,OeO - .- 0 324 Special 1 % Sales Tax, Phase IV 29,823,340 29,823,340 0 326 Urban SPLOST, Phase II 75,000 75,000 -. 0 327 Urban SPLOST, Phase III 1,550,000 1,550,000 0 DEBT SERVICE FUNDS 411 Debt Service 1,006,800 1,006,800 0 412 Urban Debt Service 380,750 380,750 0 ENTERPRISE FUNDS ,)........IJ. ~i .1 ' , .. 506 Water & Sewerage 35,41'~~300 -)ii5,47,5;300 0 509 Proposed 1991 Bond Issue 94,000,000 94,000~000 0 541 Waste Management Fund 4,775,00.0, 2<f(TH;OOO 0 .- 546 Augusta Public Transit System 2,975,902i I (,2;97'5j902 ~.. ' 0 551 Bush Field Airport 16,933,767 16;933,767- - 0 552 Daniel Field 143,000 143,000 0 566 Municipal Golf Course 795,000 7~5,OOO ..-....... 0 571 Newman Tennis Center 234,126 214,126; '.'T' 0 576 Old Government House. 105,900 105,900 0 . 5:51 PM 12/27/2000 :,-,' !~Jl@;fJ!@i'r; : rtl@/NoJ.@@fp'Xif]JliJvr, @i;:. , @~);~lm0.f1(oJ/J ~'"ff (Eig;:1Jik5 g[~[;F (?p;L~~~!;5Cj~,~fJ.rE{'!Ill."flf""!1J..~'7!fldR""#1"; '.. 'j , ' fllA!.hJ f'=..1~&~Elr,.' '.. . . @)3-C)"jf4ll1$1 Wrl.Kf.~) .' . , .. . _ ~_' " ., '._ --'-~._-_:"".__._------_._, ---.._~ '.:._-~~",-:.;;-_._-,-_._-~-_.._---,,~_.....:....-_~-~~~__~__~~~.~:-.J . Fund 2001 2001 Excess Number Fund Name Resources Provided Resources Utilized Deficit INTERNAL SERVICE FUNDS 611 Risk Management 2,203,300 2,203,300 0 616 Employee Health Benefits Fund 11,658,000 11,658,000 0 621 Workers Compensation Fund 957,700 957.700 0 622 Unemployement Fund 116,000 116,000 0 623 Long-Term Disability Insurance 185,000 185,000 0 626 Fleet Operations & Management 4,238,148 4,238,148 0 TRUST & AGENCY FUNDS 761 1945 Pension Fund 2,533,736 2,533,736 0 762 1977 Pension Fund 4,205,766 4,205,766 0 763 Urban 1949 Pension Plan 4,710,102 4,710,102 0 764 Other Urban Pension Plans 1,526,380 1,526,380 0 791 Exp Trust Fund-Perpetual Care 37,800 37,800 0 792 Exp Trust Fund-Joseph Lamar 175 175 0 796 Non-Expendable Tf-Perpetual Care 15,000 15,000 0 797 Non-Expendable Tf-Joseph Lamar 175 175 0 Total $ 372,194,151 $ 372,194,151 $ . . 5:51 PM 12/27/2000 Table of Contents . . . eAVElty 1~L:ADY INDEX INDEXING SYSTEM 2001 BUDGET DECEMBER 27, 2000 Office of the Administrator Walter S. Hornsby, III, Deputy Administrator Room 801 - Municipal Building 530 Greene Street - Augusta, GA 30911 (706) 821-2400 - FAX (706) 821-2819 December 27,2000 Honorable Bob Young, Mayor Members of the Augusta Commission RE: 2001 Budget Gentlemen: We are pleased to submit the Augusta-Richmond County (ARC) budget for the fiscal year 2001. This budget provides for a decrease in the millage rate of approximately three percent (3%), which will correspond to any increase due to reassessments as required by Senate Bill 177. The utilities master plan gives us a road map that prioritizes our utilities progress and the sale of $97 million in bonds provides the funding to design and construct these projects. The key, however, is to place sufficient technical resources in place to complete these projects in a timely manner. . Furthermore, the passage of Phase IV of the Special Purpose Local Option Sales Tax (SPLOST) provides us the resources to complete other necessary and needed infrastructure projects. Unfortunately the General Obligation bond was not successful. Consequently, those drainage projects will need to be placed on hold until considered in a subsequent SPLOST or another funding source is identified. The following represents the major increases in expenses from the 2000 Budget. (1) Elimination of the COPS grant used to fund 68 new deputies ($1,468,000); (2) Increased staffing in the Tax Collector's; (3) Increased staffing for Indigent Defense (Attorney, Investigator, Secretary); (4) Increased staffing and salaries for the Solicitor's Office; (5) The addition of an Operations Manager and Engineering Tech in Public Works to facilitate Neighborhood Clean-ups. (6) The continuation of the five percent (5%) general increase in salaries and wages ($2.3 million) granted in October 2000. Our current contract with University Hospital for ambulance service expires June 30, 2001. University, for your information, subcontracts these services to Rural Metro. When the contract was entered into approximately five (5) years ago it was agreed that a subsidy of approximately $600,000 a year would be paid the first three (3) years and the service would be self-supporting after that time. Rural Metro, for the last year, has verbally stated that this approach was not financially viable and a subsidy would be necessary in the future. . Consequently, Rural Metro was requested to send a letter delineating the subsidy required for those services for the period July 2001 through June 2002. Their response states the annual subsidy required is at a minimum $625,000 of which $312,500 is included in this budget. We expect that the new Fire Chief will evaluate the alternatives available to Augusta-Richmond . . . Mayor and Commission December 27, 2000 County (e.g. renegotiate the existing contract, bid the service amount of contract providers and/or evaluate providing that service as part of the Fire Department). We believe the best approach is to proceed with all three paths concurrently. Efforts to provide acceptable medical services to inmates required us to increase the level of funding by $647,346 (6 months). The following parameters were used in the development of the budget: · All funds are balanced. · Collection of revenues is maximized. · Adoption of the rollback ad-valorem millage rate. · No transfers from the Utilities Department. Note that all transfers were legally prohibited as part of the 2000 Water and Sewer Bonds Issue. · No increase in Ad Valorem tax rates. · General Fund & Law Enforcement Funds required to absorb a 3 1/2% reduction in departmental requests in order to cap expenses to a level of operations which would only require selected fee increases. FINANCIAL CONDITION . The General Fund Undesignated Reserves increased $2.7 million in 1999. As a result, General Fund Undesignated Reserves as of December 31, 1999 were approximately $23.8 million or 22.5% of FY's 2000's) or 25.5% of FY 2001's projected expenditures. This represents approximately 94 days operating reserves. Operating Reserves are used to protect Augusta- Richmond County from economic downturns, unexpected expenses, and provide working capital. REVENUE HIGHLIGHTS We have assumed that the sales tax revenue will be maintained at the FY2000 level and a significant increase in consumer spending is not anticipated. Furthermore, should an economic downturn occur, this revenue source could change quickly and significantly. Consequently, you should monitor this revenue source very closely and recommend appropriate actions, should they prove necessary. Property tax is our most stable and predictable source of revenue. While we are budgeting no increase in property tax rates, we anticipate a 2% increase in the property digest due to new growth. Effective January 1, 2000, Augusta began operating under Senate Bill 177, enacted during the 1999 legislative session. This bill is commonly referred to as the "Taxpayers Bill of Rights." The bill requires the calculation of a rollback rate computed net of value added to the digest from reassessment. All levying authorities must adopt the rollback rate or hold three (3) public hearings (one (1) at night) and announce a tax increase due to the reassessments. This budget assumes property tax revenue based on the rollback rate. We would note the loss in revenue is cumulative. 2 . Mayor and Commission December 27, 2000 WA TER AND SEWERAGE REVENUE There are no transfers provided for from Water and Sewer Revenue to the General Fund. These transfers were legally prohibited as part of the 2000 Water and Sewer Bond. Previous Bond documents provided for up to $1 million in transfers from the Utilities Fund. The Utilities Budget provides for the expansion of Water Treatment Operators from the current three pay grades to five grades. The additional two grades will be 5% and 10% higher, respectfully. REVENUE HIGHLIGHTS The following are the major revenue highlights: 1. Increase in Business License which will add $177,000 in additional revenues. 2. Increase in Liquor License of approximately $121,000 will be utilized to offset the Increase cost of Public Safety Services. . 3. Water and Sewer rates will increase 11 % effective April 1, 2001 as provided for in the bond documents and previously approved by the Mayor and Commission. We would note that the amount of the rate increase could be decreased with the implementation of a System Development Charge (SDC). A SDC charges new users for the use of capacity. We would encourage the Mayor and Commission to carefully consider this option during 2001. 4. We propose to adjust our landfill rates to provide a more equitable allocation of costs which will generate approximately $170,000. The rates, effective April 1, 2001, will be $32.50 per ton (unchanged) for municipal solid waste, $23.50 for non-profits and $16.75 for horticultural and construction and demolition debris (represents an increase of $1.00 per ton in the last two categories.) 5. This budget provides for an increase in cable franchise fees from 3% to 5%. This will increase revenue by approximately $333,000. EXPENSE HIGHLIGHTS The following are major expense highlights: 1. Employee pay raises are budgeted for a 3% raise effective October 1, 2001 2. The 2001 budget also provides for an increase of 6% in the employee cost of health insurance for HMO participants and 10% for PPO participants. These amounts were increased by the same percentages during 2000, and reflect the rising costs of health insurance. No changes have been made to the plan design. The related increased employers cost of the Employees Fringe Benefit Package ($600,000) and Risk Management Experience ($2 million) has been included in the budget presented. . 3. Daniel Field is budgeted to continue to receive $50,000 in funds from Bush Field. 4. The amount for indigent care has been reduced to $965,000. 3 . . . Mayor and Commission December 27. 2000 5. This budget provides for an increase in funds to the Library, from $1,712,939 to $1,744,064 or an increase of $31,125. 6. Funding for the Mosquito Control Program has increased from $95,000 to $99,500. This is an increase of$1,017. 7. State Court is in need of an additional Court Reporter position. We propose the authorization of one (1) new Court Reporter position, and the elimination of the current position in Municipal Court. These changes are cost neutral to the City and shift the position to meet the needs of the Courts. 8. Several Constitutional Officers/Boards have requested increases in compensation for employees. We believe the agencies should be treated the same as Departments under the Mayor and Commission. The following provide the requests and our recommendations: University of Georqia Cooperative Extension Service. The former Director of the Extension Service retired approximately one year ago. Mr. Sid Mullis was appointed to take his place. While the state pays a salary for these positions, the County also pays a supplement. When Mr. Mullis was promoted, his supplement was not adjusted. Consequently, we are recommending that, as part of the budget, his salary be increased $3,000 per year. Riverwalk. Equal Opportunity Officer (EEO) and Supervisor of Elections. We have budgeted a 2% increase for the Riverwalk Coordinator, EEO Officer and Supervisor of Elections, which is consistent with increases given to other employees. 9. Appropriations for Augusta Tomorrow have remained at $11,000. This is equivalent to approximately two memberships. 10. We have divided the Promotion Account into two categories: Mayor Discretionary Account _ $10,000 and Promotion Account - $28,950. We believe that the Mayor needs some discretionary funds to promote issues in Augusta-Richmond County. The Mayor also requested an increase of $15,000 in his travel account and $7,000 in his membership account, however, due to budget constraints we were unable to honor this request. 11. Augusta currently has no central point for Contract Administration. It is recommended, to enhance the Purchasing function that we eliminate one (1) Purchasing Technician position and create a new position of Contract Manager. The cost of the upgrade in positions is approximately $15,000. 12. There currently exist some internal control issues at HND, due to the lack of available positions. Rather than add an additional position, it is recommended that the Financial Officer position be transferred to the Finance Department. Support can then be provided within the existing department, thus improving the segregation of duties and strengthening the internal control at no additional cost. 13. The Augusta-Richmond County Museum has requested continued funding of $300,000 annually. Currently, the Ordinance provides for funding to be eliminated over a multi-year period. While this is not a budgetary issue, prohibited funds are taken from the additional 1 % levy and the Mayor and Commission need to provide clear direction regarding this matter. 14. The Coroner has requested an additional staff position. While we agree that the workload varies, we believe the best approach to addressing the issue is to use EMT's from the Fire Department as backup personnel, when the need arises. Additionally, the Management Study does not support the increase in staff in this area. 4 . . . Mayor and Commission December 27,2000 15. We are recommending that the Marina be privatized. Currently, revenues are $90,650 and expenses are $133,490, exclusive of debt service. We believe that a savings of $100,000 could be realized through privatization and believe that effort should start now. 16. Previously, the policy has been to budget all positions as filled for the entire year. Clearly, vacancies will occur and positions will not be filled immediately upon the departure of the previous employee. Therefore, this year we have budgeted positions at 97%. While this has a short-term benefit, the end result will be that the increase in fund balance will be reduced. 17. We have transferred the subsidy for health insurance (approximately $700,000) for the 1949 retirees to the 1949 retirement plan. All the other defined benefit plans bear this expense. Consequently, we believe it is fair and equitable. 18. We have increased the proposed compensation for the new Administrator to $125,000, pursuant to a conversation with the Mayor and several Commissioners. 19. We have budgeted legal services at historical levels adjusted for inflation. While these figures are higher than those provided by the Legal Consultant for the in-house legal department alternative, we believe this level of funding will be inadequate to meet the legal needs of Augusta-Richmond County. 20. We understand that the Judicial Qualifications Committee has recommended an additional Superior Court Judge for this Circuit; however, this requires the approval of the State Legislature. If this position is approved, Augusta-Richmond County would be required to provide a salary supplement, administrative support (a secretary), Office space and supplies. We anticipate these expenses on an annual basis to be approximately $100,000. We would expect, if approved, the position would become available July 1, 2001 or January 1, 2002. Funds have not been budgeted for this position. THE BUDGET AND POLICY ISSUES This budget document is intended to compliment the policies and procedures of Augusta- Richmond County while satisfying certain legal requirements. Even though, there exist potential areas where an item may have been included in the budget, but not specifically approved by the Mayor and Commission. For example, while the monetary impact of a raise or position upgrade may be included in the departmental budget, the actual change in an individual's or position's rate of pay requires Commission approval. We have adopted the policy that items involving compensation must be specifically approved by the Mayor and Commission. SUMMARY The 2001 Budget is balanced with no increase in ad valorem taxes and affords the Mayor and Commission an opportunity to generate additional savings to further reduce taxes or increase funding in other areas. The budget for FY01 provides for no property tax increase through the prudent use of resources by concentrating on cost control. We remain committed to the diligent management of our cash flows and a fiscally responsible approach to our budget. 5 . . . Mayor and Commission December 27, 2000 We would note that the budgeting of positions at 97% during the year, while a well accepted budgeting technique will result in a reduction in fund balance forward (the difference between revenues and expenses) from the 2001 Budget. Historically, this fund balance forward has been used to fund capital and contingency. The net effect will be that a property tax increase will be required in 2002 unless efficiency is enhanced, levels of services altered, or other revenues increased. We would like to thank the constitutional officers and county staff for working with us during the budget process and look forward to discussing the budget. Sincerely, &:- 1t;~f:.t-f) Deputy Administrator Enclosure Attachment "A" Recapitulation of Major Revenue/Expense Items 6 . . . Augusta-Richmond County FY 2001 Budget Attachment A Recapitulation of Major Revenue/Expense Items Item REVENUE CONSIDERATIONS Utilize General/Law Enforcement Fund Balance for FY 2001 Increase in Cable Franchise Fees Rate from 3% to 5% Increase in Business License Fees Increase in Liquor License Fees Increase in Transit Fees - 10% Water & Sewer 11% Rate Increase (Effective 4-01-01) Landfill rate increase (Approx. 5% Effective 4-01-01) 1949 Pension Fund to fund Employer Portion of 1949 Retiree Ins. EXPENSE CONSIDERATIONS 3 % Employee Pay Raise - October 2001 (GF/LEF) Establish Budget for 911 Ambulance Service - July 1, 2001 Increase funding for Inmate Medical Services 3 1/2% FY -2001 Budget Reduction Initiate Program of Budgeting for Lapse Salary (GF/LEF/FP) Increase Funding for Fringe BenefiURisk Management (All Funds) University Hospital Reduction in funding for Indigent Care Provide for New Law Department Human Resource Considerations Administrator's Office Increase Administrators Salary Level to $125.000 $ Messerly Wastewater Plant Increase Number of Pay Grades(PG) for Water Treatment Opera Purchasing Contract Manager - PG 51 $34,293 w/ Fringe Benefits (25%) Delete Purchasing Tech. II PG 39 $20,000 Riverwalk - Temporary Worker Law Department- General Counsel - PG 65 $80,000 Staff Attorney - PG 55 $40,800 Secretary 1- PG 39 $19,095 Clerk of Civil/Magistrate Court Full time Deputy Court Clerk I PG 38 Full time Deputy Court Clerk I PG 38 Reduction in Part Time Temp Budget Animal Control Animal Control Officer - PG 38 $18,186 Juvenile Ct. Admin. Ast - PG 44 $24,371 Coroner Coroner Ast. - PG 53 $36,353 Trees & Landscape Amount 1,750,000 333,000 177,000 121,000 150,000 o 170,000 700,000 351,000 312,500 647,346 (2,982,437) (1,300,000) 2,600,000 (285,000) 190,000 33,600 42,900 (25,000) 15,000 o 100,000 50,100 23,900 o 22,732 22,732 (35,000) o 22,733 o 30,464 o 45,441 o Impact on Revenue Budget Included Included Included Included Included Included Included Impact on Expense Budget Included Included Included Included Included Included Included Included 25,000 Included Included Included . . . Delete one position -Heavy Equip Operator - PG 40 Create one position -Maint Support Technician PG $) License & Inspections Upgrade Manager Customer Service PG 46 to License Manager I PG 53 $4,247 Indigent Defense Assistant Director IV to PG 51 Assistant Coordinator to PG 44 Reorganization of Finance Department Director Upgrade Comptroller - PG 61 to Director of Finance - PG 63 Reclassify Acct. Clerk I (PG 40) to Admin Asst II (PG 43) Accounting Services Section Ast. Comptroller PG 59 to Sr. Director PG 61 Accounting Supervisor PG 44 to AP/AR Supervisor PG 48 Financial Services Section Ast. Comptroller PG 59 to Director PG 59 Acct. III PG 46 to Sr. BudgeUFin. Analyst (PG 47) 4-Acct III PG 46 to BudgeUFin. Analyst (PG 46) Sr. Grant Accountant (NEW) PG 47 Fleet Management Section Fleet Manager PG 49 to Fleet Manager PG 56 $6,999 Operations Manager (NEW) PG 46 $26,869 (20,050) 20,050 o o 5,309 o 10,385 5,285 o 6,900 4,000 o 6,300 6,600 o o 1,700 o 35,300 o 8,749 33,600 2001 BUDGET GENERAL OVERVIEW AND STATISTICAL DATA DECEMBER 27,2000 MISSION To provide to all it's citizens cost-effective, high quality govern/11ent services and an environl1zent which enhances the eCOll0111ic well-being and quality of life in the Augusta lJ;[etropolitan Area. BELIEFS WE BELIE VE that open, honest c0l11munications with the public and anlong governing officials will assure the accol11plisl1l11ent of Ollr cOfnl1ulnity objectives. WE BELIE VE that to be successful, the process ofgovernment must include all citizens. WE BELIE VE that governnlent should employee good business practices resulting in efficiency, accountability,. and perfornlallce measurenlent. 1VE BELIEVE that citizens who are provided goVef/l/l1ent services should be viewed as "our cust011'lerS" and treated ill a . nlanner which is responsive, courteous, and efficient. . . . AUGUSTA-RICHMOND COUNTY GOVERNMENT The Commission, which is composed of ten members and a Mayor elected for four- year terms, governs Augusta-Richmond County. The Chief Executive Officer is the Mayor. The current members of the Commission are: Bob Young Lee Beard Marion Williams Steve Shepard Richard Colclough Henry Brigham James Powell Jerry Brigham Ulmer Bridges William H. Mays ill - Mayor Pro Tem Bill Kuhlke Mayor District 1 District 2 District 3 District 4 District 5 District 6 District 7 District 8 District 9 District 10 Charles R. Oliver Walter Hornsby, ill Lena Bonner James B. Wall Lon W. Morrey Administrator Deputy Admin. Clerk of Comm. City Attorney Comptroller GENERAL On January 1, 1996, the City of Augusta and Richmond County consolidated into one governmental unit officially known as Augusta-Richmond County. The consolidated unit is the second largest city in the State of Georgia and the sixth most populous county. Augusta-Richmond County is located in the northeast section of the State adjacent to the Savannah 1 - 10 River, which serves as the boundary line between Georgia and South Carolina. Strategically located on Interstate 20 and at the head of navigation on the Savrumah River, Augusta-Richmond County is 160 miles east of Atlanta, 127 miles northwest of the Port of Savannah and 72 miles south of Columbia, South Carolina. Augusta- Richmond Cmmty is also widely known as the Site of Augusta National Golf Club, home ofthe famous Masters Tournament. Augusta-Richmond County serves as a trade center for 13 Georgia counties and 5 South Carolina counties known as the Central Savannah River Area (CSRA). The Augusta Metropolitan Statistical Area (MSA) is the second largest Metropolitan area in Georgia and encompasses approximately 1,972 square miles. Of this total area, 326 square miles are in Augusta- Richmond County, 290 square miles are in Colwnbia County, Georgia, 256 square miles are in McDuffie County, Georgia, and 1,100 square miles are in Aiken County, South Carolina. Augusta, Georgia, has ranked in the top 11 percent of U.S. metropolitan areas making it "one of the manufacturing powerhouses of tomorrow," according to a report by the Urban Center of Cleveland State Union, published in IndustrvWeek magazine. Overall Augusta ranked 35th, well ahead of other Georgia cities. The newly released 2000 edition of the Places Rated Almanac ranks the Augusta area as the No.4 best place to retire and Augusta-Aiken ranked No.l11 on the Almanac's over "best place to live" among 354 metropolitan areas in the United States and Canada. . . . POPULATION The estimated 1997 census population of Augusta-Richmond County was 193,100, a 1.8% population increase since 1990. The 1990 census population of Augusta- Richmond County was 189,719, a 4.5% increase over the 1980 census population of 181,629. The projected population in the year 2001 is 214,900, a projected growth rate of 11.3% for the period 1997- 2001. TRANSPORTATION Aviation Augusta-Richmond County is served by two airports, both of which are owned by Augusta-Richmond County. Augusta Regional Airport, located six miles south of downtown Augusta, serves in excess of 440,000 passengers annually. Augusta Regional Airport IS served by Delta Airlines, US AilWays Express and Atlantic Southeast Airlines. The second airport, Daniel Field, is an urban executive general aviation airport located three miles northwest of downtown. Daniel Field is the home of the Boshears Memorial Fly-In held every October, with an attendance of over 48,000. Waterways The Savannah River is a major navigable river with an authorized depth of nine feet from Augusta-Richmond County to Savannah. Rail and truck lines serve the Port of Augusta Hig:hwavs Principal highways in Augusta-Richmond County are Interstates 20 and 520; U.S. Highways 1, 25, 78, 221 and 278; and Georgia Routes 28, 56, 88, 104, 214 and 232. Truckinl! Twenty-two general commodity motor truck lines maintain terminals in Augusta- Richmond County. Tank truck lines, special commodities carriers, and heavy hauling carriers also serve the area. Railroads Two major railroads, CSX Transportation and the Norfolk Southern Corporation, provide the area's industries rail service. Reciprocal switching, transit privileges, piggyback servIce, and pickup and delivery services are available. UTILITIES Water and Seweral!e The Utilities Department provides service to approximately 64,000 water and 48,000 sewer customers ill Augusta-Richmond County. The Department is permitted to withdraw 45 million gallons per day (MGD) of surface water from the Savannah River via the Augusta Canal and 18.4 MGD of ground water. Surface water is treated at the Highland Avenue filter plant and ground water IS treated at treatment facilities on Peach Orchard Road and 4H Club Road. OMI under a contract with Augusta- Richmond County operates two Wastewater Treatment Facilities for Augusta-Richmond County, the 46.1 MGD Messerly Treatment Plant on Doug Barnard Parkway and the 2.2 MGD Spirit Creek Treatment Plant on Bennock Mill Road. The Utilities Department also operates and maintains the water distribution and wastewater collection systems, as well as all metering and billing functions. 2 -10 . . . $72,550,000 in Water and Sewerage Revenue Bonds were issued in late 1996 and early 1997. $42,700,000 of these bonds were dedicated to new projects designed to renew and expand Water and Sewer facilities; the balance was to consolidate existing debt of the former City and County systems. Design and construction of the projects included in the bond program are underway, with completion anticipated in 2000. At December 31, 1998 the principal amount of bonds outstanding was $70,455,000. The indebtedness bears interest at rates ranging from 3.60% to 6.26%, with the final payment due October 1, 2028. Cable Cable television in the Augusta-Richmond County area is supplied by Comcast and Knology. Electric Augusta-Richmond County's electric needs are supplied and distributed by Georgia Power Company and Jefferson Electric Membership Corporation. Natural Gas Natural Gas is supplied by vanous companies and distributed by Georgia Natural Gas Company. Telephone BellSouth supplies local telephone and telegraph services. Fire Protection Fire protection is provided to Augusta- Richmond County through the 309-person fire department. The Urban fire insurance rating is Class 2 and the Suburban fire insurance rating is Class 5, except for the 3 -10 area south of Little Spirit Creek which is Class 7. Police Protection Police protection IS provided by the Augusta-Richmond County Sheriffs Department, which has a force of 894. EDUCATION Elementary and Secondary Schools There are 58 public schools in the Augusta-Richmond COtmty area, with a student enrollment in excess of 38,200. The school system consists of 10 high schools, 10 middle schools, 36 elementary schools, and 2 special schools. The schools are accredited by the Southern Association of Colleges and Schools. In addition to the public schools, there are more than 15 kindergartens and nurseries, 4 parochial and private elementary schools and 2 high schools in the Augusta- Richmond County area, with a student enrollment of approximately 36,000 in 1998. Vocation-Technical Trainin2 Vocational education is available in all public schools, as well as in privately operated and state funded technical schools. Colle2es and Universities The Augusta-Richmond County area has three colleges: Augusta State University, Medical College of Georgia, and Paine College. In addition there are numerous extension universities serving the area, which are located at Fort Gordon. . . . GOVERNMENTAL AGENCIES Planninl! Commission The Augusta-Richmond County Planning Commission was formed in October 1951 through the consolidation of the City and County Planning Commission and is responsible for long-range orderly planning of the area and as a coordination agency for matters relating to housing, transportation, land use and planning. The Planning Commission also provides planning and administrative support in Community Development, Transportation Planning, Transit Planning, and Historic Preservation. Board of Education The public schools of Augusta-Richmond County are administered as one unit through the Board of Education consisting of ten members elected by popular vote. The school district was created by constitutional amendment and IS autonomous and independent ill the performance of its functions. AUl!usta Aviation Commission The Augusta Aviation Commission was created by an amendment to the Constitution of the State of Georgia wherein the City, now the Urban Services District, is empowered and authorized to acquire, operate, and maintain airports for its own use and for the use of the public and to prescribe, revise and collect rates, fees, rents, and charges for services, facilities, and the use and occupancy of an airport. Richmond County Hospital Authority The Richmond County Hospital Authority was created under the Hospital Authorities Law (O.c.G.A. 31-7-70 et seq.) by resolution of the Board of Commissioners, dated September 25, 1959. The Authority is comprised of a nine member Board of Trustees whose duties are to exercise powers contained in the Hospital Authorities Law regarding the operation and development of the University Hospital. Development Authority of AUl!usta- Richmond County The Development Authority of Richmond County was activated by a resolution ofthe governing body on December 14, 1970, pursuant to provisions of an amendment to the Constitution of the State of Georgia and the Development Authorities Law (O.c.G.A. 36-61 et seq.). The Development Authority of Richmond County is authorized to issue revenue bonds to aid the development of industry in the community. AUl!usta-Richmond County Coliseum Authority The Augusta-Richmond County Coliseum Authority was created pursuant to an Act of the Georgia General Assembly and is a body corporate and politic and political subdivision of the State of Georgia. The Augusta-Richmond County Coliseum Authority was created for the general purpose of acquiring, constructing, equipping, maintaining and operating coliseum and civic center type facilities and other recreational areas or facilities. The Augusta-Richmond County Coliseum Authority originally issued revenue bonds in 1977 to finance the acquisition and construction of an Augusta-Richmond Coliseum Center. Revenue bonds of the Authority are currently outstanding in the aggregate principle amount of$8,965,000. 4 -10 . AU2usta Housin2 Authority The Augusta Housing Authority was created on December 21, 1937, under and by virtue of state law. The Authority is comprised of members appointed by the Mayor. The primary responsibility of this authority is to maintain, build, and construct units for the ill-housed of the conununity. . AU2usta Port Authority The Augusta Port Authority was created by an act of the Legislature of the State of Georgia on March 10, 1959. The primary responsibility of the Augusta Port Authority, in connection with the Georgia Port Authority, is to maintain state-owned riverfront property. The Augusta Port Authority also tries to develop river-related industry, as well as a navigable river channel from Augusta to Savannah. The Authority currently operates a marina adjacent to the downtown area. MllJTARY INSTALLATIONS . The United States Army Signal Center, located in Fort Gordon, is within Augusta- Richmond County on 55,588 acres (86.8560 square miles). Fort Gordon was estab lished in December 1941 as Camp Gordon, and was designated as a permanent installation in 1956. The United States Army Signal School at Fort Gordon is the largest Army technical school utilized for training soldier- technicians in the installation, operation and maintenance of modem military conununications equipment. Consolidation of all Army signal activities at Fort Gordon makes it the largest conununications- electronics training facility in the world. The Signal School offers approximately 126 residence courses. The relocation of all of the 513th Military Intelligence Brigade courses from Fort Monmouth NJ the 63rd Signal Battalion , , d from Germany and the 93T Signal Brigade from Panama is part of the Army's plan to reshape the military into a smaller but more capable fighting force and has brought a significant increase in military personnel to Fort Gordon. The FY99 annualized military salaries were $386,778.000 and civilian salaries were $113,326,000. Purchases, local contracts, etc. when annualized were approximately $208,405,000. Fort Gordon has an average on post population of approximately 18,034 including military, civilian and on-post dependents. In addition to the active military, there are 11,882 retired military, 1 07 off-post family members, 18,961 retiree family members and 4,693 civilian family members supported by the fort who live in Augusta-Richmond County, Columbia County and the other surrounding counties. The pool of retired military personnel within the community provides an excellent trained labor force for business and industry. Significant additions to the Fort have been the 450-bed medical center that began operations in 1976 and 600 man Army Reserve Center completed in 1992. The Dwight D. Eisenhower U.S. Army Medical Center at Fort Gordon is a regional military facility serving the southeastern United States. There were approximately $49,270,000 of major construction projects undelWay at Fort Gordon. Source: Public Affairs Office, Fort Gordon, Georgia. 5 - 10 . MEDICAL FACILITIES AND PUBLIC HEALTH . Augusta-Richmond County serves as one of the leading medical and paramedical centers in the Southeast. Medical and health services are a vital and dynamic part of the local and area economy, with more than 25,000 people employed in the medical community. The Augusta MSA has one of the highest rankings of physicians per 10,000 population in the nation. In addition to the Medical College of Georgia, Augusta-Richmond County has 4 hospitals, over 1,400 physicians with private practices, and 219 dentists to meet the full range of needs for medical and dental care. State and regional centers located in the Augusta-Richmond County area include the Poison Control Center the , Regional Radiation Therapy Center and the Kidney Dialysis Referral Center which also provides transplant surgery. The East Central Health District office headquarters is located in Augusta- Richmond County and serves the Augusta- Richmond County, Cohunbia County and eleven (11) other Georgia counties. The District Health program offers a variety of health clinics and medical services and has a staff of approximately 65 personnel to include physicians, nurses, environmentalists, program specialists and administrative personnel. The Augusta- Richmond County Health Department has a staff of approximately 103 full and part- time personnel to include physicians, dentists, nurses, environmentalists, nutritionists, and administrative personnel. . Augusta-Richmond County has more than 2,000 hospital beds for the public, both general admission and psychiatric. Medical facilities for military personnel and their dependents are available at the Dwight D. Eisenhower U.S. Medical 6 -10 Center at Fort Gordon. The hospitals and medical facilities serving the area include Augusta Regional Medical Center, Georgia Regional Hospital, Gracewood State School and Hospital, St. Joseph Hospital, Medical College of Georgia Hospital and Clinics, University Hospital, Veterans Administration Hospital, Walton Rehabilitation Hospital, and Charter Hospital. Solid Waste Landfill The Augusta-Richmond County Solid Waste Division operates a Municipal Solid Waste Landfill in accordance with regulations by the State of Georgia, Department of Natural Resources, Environmental Protection Division and the Environmental Protection Agency. This facility meets all national criteria established under the Resource Conservation Recovery Act (RCRA). This Regional Solid Waste Facility is open six (6) days per week and is permitted to receive all non-hazardous waste. Tipping Fees are based on types, volumes, and weights of waste disposed of at the Landfill. During operations, we ensure that our method of disposal protects human health and the environment. Other functions of this division are to monitor the contracted collection services in the incorporated area and provide curbside recycling through a citizen volunteer program. Our goal is to provide an effective and efficient service to our citizens that will ensure a long-termosolution to waste disposal, collection, and reduction. Ernereency Telephone (E-911) The 9-1-1 Communication center is responsible for receIVrng requests for all emergency services . and dispatching the appropriate units to the emergency. In addition to monitoring local communication channels, the center also monitors the State Sheriffs Radio Channel, the Georgia State Patrol, the Civil Defense National Warning system, bank alarms throughout the county and numerous fire alarms and ring down lines. The heart of the 9-1-1 Communication Center is several computer systems used for receiving 9-1-1 calls, transmissions over the county's 800 MHz radio system, a Fire MosCad for alerting fire stations, and an integrated Computer Aided Dispatch system. Services provided by this department are answering emergency telephone lines, dispatching appropriate Public Safety Response Units and handling administrative telephone calls for various county departments. . CERTAIN FINANCIAL INFORAMTION Reportin2: Augusta-Richmond County prepares quarterly interim financial statements for its funds. The annual financial statement is, as required by state law, audited by an independent public accounting finn. Accountin2: and Bud2:etin2: . The General Fund is the principle fund of Augusta-Richmond County and covers the regular operations of most governmental departments. Financial activities of the school system are reported by the Richmond County Board of Education. Separate accountability of funds is maintained for the school system. 7 -10 Under acts of the 1970 Georgia General Assembly, Augusta-Richmond County's expenditures are controlled by a model budget law. The Finance Committee of the Conullission certifies the budget. The Comptroller is the Budget Officer with responsibility for compiling and administering the budget. The law provides generally that anticipated receipts shall be limited to the prior year's collections and may be increased only when current collections actually exceed those of the previous year. Appropriations may not be increased during the year except by the action of the Commission at a regular or special meeting. Encumbrances outstanding at year-end are re-budgeted the following year. It is mandatory that the original budget includes an appropriation sufficient to cover bond debt service and funds so appropriated cannot be diverted to any other purpose. Taxes levied for debt service on the County's general obligation debt are placed in the County's Debt Service Fund and applied only to pay debt service without distinction of purpose for which bonds were issued. The County has never defaulted on the payment of the principal of or interest on its general obligation bonds. The current credit rating for them is A2. Augusta-Richmond County's accounting records for general governmental operations are maintained on the modified accrual basis of accounting. Revenues are recognized when they become measurable and available as net current assets, and accounting controls adequately safeguard assets and provide the reasonable assurance of reliable financial records. Budgetary control is maintained by encumbrance of appropriation balances with purchase orders and other . commitments. Purchase orders, which exceed balances, are not released until approved by the Administrator or Comptroller and only if sufficient funding is available within existing budgeted funds. State law requires that an mlliual audit be made of the books of account, financial records and transactions of all administratjve departments of Augusta- Richmond County by independent certified public accountants selected by the Commission. HUMAN RESOURCES . On January 1, 1996, the City of Augusta and Richmond County consolidated to form the new government known as Augusta-Richmond County. As of November 12, 1999, the government's workforce consists of 2,300 full-time, benefit-receiving employees and 185 part- time and temporary employees. Augusta- Richmond County's total workforce is 2,485. Employees are dedicated to the customers of Augusta-Richmond County by providing the highest level of services in the most efficient manner. As of January 1997, the payroll system and the benefit package were consolidated into one. . Augusta-Richmond County's total compensation package includes: Salaries Defined Benefit Retirement Plan Major Medical Health Insurance Long Term Disability Plan Paid Vacation Dental Insurance Paid Sick Leave Life insurance Deferred Savings Plan Social Security Workers' Compensation Plan Defined Contribution Plan 8 -10 SALARIES . Pay History At the request of the Augusta-Richmond County Council, the Human Resources Department in conjunction with Buck Consultants conducted a comprehensive Job Classification and Compensation Study in 1998. The new program was implemented in July of 1998. The study compared other counties and cities similar in size to Augusta-Richmond County and established a new salary structure with salary ranges. (Entry level, Midpoint, and Maxinlunl salary range). . Salary Adjustments Augusta-Richmond County periodically participates in benefit and salary surveys with other governments in Georgia. Augusta-Richmond County is competitive in both benefits and salaries. During the 1999-year, salaries were adjusted by two methods. First, all full time and permanent part time employees within the organization received a 1.5% salary increase. Secondly, all full time employees who were employed as of October 1, 1998 were part of our Pay-For- Performance System. Each department was provided 1.5% of their Salary & Wages budget to be used for the Pay-For- Performance Salary Increases. From this anlount, his or her supervisor based on his or her job performance evaluated each employee. Provided the employee was performing at an acceptable level or greater, they were provided an increase. The most an employee could receive was 10% and the least amount was zero. . . . . AU2usta-Richmond County Pay Plan Reclassification A procedure is established for the reclassification of jobs. Job Appraisal - A procedure is established for job appraisals on an annual basis. Pay Structure - Listed below are the job description categories. Executive SkillecIIT echnical Managerial Hourly Clerical Public Safety . Holidays All full-time employees shall be eligible for holiday pay for the following days and other days as designated by specific action ofthe COlUlCil: New Year's Day Martin L. King, Jr. Day Good Friday Memorial Day Independence Day Labor Day Thanksgiving Day Day after Thanksgiving Day Christmas Eve Christmas Day BENEFITS . Health and Dental Insurance Augusta-Richmond County employees have the opportunity to participate in the "CHOICE-PLUS Program". The program allows an employee to choose between a HMO and PPO benefit plan. Included with our health insurance is also a dental plan. The dental plan is an indemnity type 9 - 10 plan with deductible. MontWy employee premimns effective January 1, 2000 are: Employee Employee + 1 Family HMO PPO 39.34 42.36 78.66 84.70 151.70 163.36 The total combined employer/employee premimn is also anticipated to increase on April 1, 2000. An annual enrollment period is conducted each year during the month of October and employees may make changes to their benefits at that time. Eligibility for coverage begins on the first of the month following 30 days of full- time employment. . Life Insurance Each employee is provided $25,000 life insurance coverage at no cost. Employees may elect to purchase $5,000 life insurance on their spouse or dependent. Employees also can elect to purchase additional life insurance on themselves as well as their spouse and dependents. Accidental Death and Dismemberment policies are also available to purchase by employees. Eligibility for this coverage begins on the first of the month following 30 days of full-time employment. . Social Security (FICA) The Augusta-Richmond County contributes the employer's share of 7.65% (6.20) Social Security and 1.45% Medicare) of earnings up to a maximmn salary of $72,600. The Federal Insurance program also requires that an additional 1.45% be paid on annual earnings in excess of $72,600. . Retirement . . . All full time employees hired on or after June I, 1998 participate in the 1998 Defined Contribution Plan. This plan is mandatory and each employee contributes 4% of their gross earnings to the plan. Augusta-Richmond County contributions were set at 2% for the 1999-year. All employees hired prior to June I, 1998 participate in either the 1977 Plan, 1945 Plan, 1949 Plan, or The Georgia Municipal Employee Benefit System (GMEBS). All of these plans are Defined Benefit Plans with varying levels of benefits. Employee contribution levels range from 3.5% to 8% depending on the plan. . Paid Vacation Regular employees begin to accrue annual leave immediately upon employment and are entitled to take annual leave upon completion of 12 months employment. Annual leave is accwnulated based on years of service as follows: 0-1 year 1-3 years 3-5 years 5-10 years 10-12 years 12 years + Yz day per month 1 day per month 1 14 day per month 1 Yz day per month 1 % day per month 2 days Accwnulated annual may not exceed twenty-six days. . Paid Sick Leave Except as required by the Family and Medical Leave Act of 1993 (FMLA), sick leave is an unvested benefit given to the employees by the Augusta-Richmond County Commission. Full-time regular employees begin to accrue sick leave immediately upon employment at the rate of one day per month. Employees are 10-10 allowed to accrue a maximum of 132 days of sick leave. . Deferred Savings Plan A deferred compensation plan is available through payroll deduction. Contributions are tax deferred and funds may be placed in a fixed interest plan or mutual funds. This plan is completely voluntary through the Public Employees Benefit Services Corporation (PEBSCO), and can be used as a supplement to retirement. . Workers' Compensation An employee who is temporarily disabled because of injury or illness sustained directly in the performance of his or her work may be covered by the provisions of the State Workers' Compensation Act. . Lonl! Term Disability Plan The Long Term Disability Plan was effective in the fourth quarter of 1999. 2001 BUDGET BUDGETARY POLICY DECEMBER 27, 2000 . . . Budget Submittal and Presentation I. Obiectives A budget is an expression of your plans articulated in dollars and services units. These plans are governed by your mission statement and objectives. Therefore, in order to understand the budget, there must be a written expression of mission, goals, and steps or objectives to accomplish the mission. This should be in prose form in the following order: Mission Statement, Goals, and Objectives. Before any department mission is stated, it should correspond with that of the county. IT. Timin2 Not later than the first Monday in June of each year, the Administrator shall submit to the Finance Committee and then full commission a timetable for complying with these policies and appropriate County Ordinances. On or before the second Tuesday of November of each year the Finance Committee shall submit a proposed budget to the Commission for its consideration. Presentation of the proposed budget shall be in compliance with County Code Sec. 2-161, Part II. The Budget shall be adopted by the Commission as required on or before the first regular meeting of December. All other requirements of Law shall be made a part of these policies. ill. Basic Policy Augusta-Richmond County is committed to presenting a sound financial plan for operations and capital improvements. To this end, Augusta Richmond County utilizes the following guidelines: A. Conservative revenue estimates; B. A separate two-year budget for operations and capital improvements; C. Allow the staff to manage the operating and capital budgets, with the Commission deciding allocations and policy; D. Adopt financial and management policies to establish guidelines for financial plans; E. Establish target budgets yearly for all funds based upon adopted policies; . . .. F. Appropriate next year's Annual Budget in accordance with Ordinances; G. Adjust the Annual Budget to reflect changes in the local economy, changes in priorities, and significant change in revenues; H. Organize the Budget so that revenues are determined first with expenditures to follow and not to exceed the conservative revenue projections; 1. Provide department managers with access to revenue and expenditure information for controlling their annual expenditures against appropriations; 1. Utilize a performance measurement system for all activities in Augusta-Richmond County; and, K. Evaluate recommendations which have a budget impact in light of annual appropriations and two-year financial plans. IV. Bud~et Chan~es Approval Authority A Budge~ Adjustments within Funds (except salary line items) may be made by the Adm i n i strator /Com ptroll er. B. Budget Adjustments that increase or decrease Fund appropriation is by authority of the Governing Body (the Commission). C. Budget Adjustments that increase or decrease salary appropriation is by authority of the Governing Body (the Commission). D. Budget Adjustments that make appropriations of fund balance is by authority of the Governing Body (the Commission). E. Items B - D above must be endorsed by the Comptroller, Administrator, and Mayor/Commission. v. Bud~et Increases Funds must limit expenditures to current year revenues. In certain cases appropriations may be increased in the following circumstances: . A. Carryover Encumbrances Prior year open purchase orders may be appropriated subject to expected revenue, expenditure, and reserve requirements. Canyovers will not be approved unless the prior year financial results are at or above target ratios or levels. B. Unanticipated Revenue Unexpected revenue will first be committed to satisfy revenue reserve requirements and then may be appropriated for current year non-recurring expenditures. No recurring expenditures will be funded by current unexpected revenue. Each quarter a report on contingencies, reserves and forecasted annual results shall be presented to the full Commission. In cases where fund reserve requirements are in excess of amounts required by reserve policies, those in excess amounts may be appropriated for current year non-recurring expenditures. In no event shall the appropriation be made before the governing body (the Commission) are in receipt of the current year Tax Digest from the Chief Tax Assessor. Nor shall an appropriation be made for recurring expenditures. . VI. Bud~et Decreases Where economic conditions dictate, budgets may be decreased to levels below adopted. appropriations. The Comptroller shall notify departments of the anticipated level of reductions detailing the order of preference in reductions. Amounts decreased from specific line items in each fund shall be entered as a line item entitled "Frozen Appropriations" for non-salary related object codes, and entitled "Reductions in Force" for salary object codes. This does not decrease appropriations but prevents expenditures until such time as the funds are released. These actions must be endorsed by the Administrator, and approved by the Commission. VIT. Lapsin~ of Appropriations Appropriations which remain uncommitted at the end of each fiscal year lapse into fund balance. Those amounts cannot be spent unless reappropriated in the succeeding fiscal year with certain exceptions: A. Capital Projects (Not Equipment) . Appropriations for capital projects do not automatically lapse at the end of the fiscal year; however canyovers must be requested by department at the end of each fiscal year in summary to the Commission. The request states both the time and funds required to complete the projects. . . . B. Grant Funds Appropriations funded by State or Federal grants expire only at the expiration of a grant or completion of the project. c. Bids Under Budget Amounts When actual costs of bid items are less than budgeted amounts the excess of bid amount is transferred to the fund's contingency reserve. The Purchasing Director will notify the Comptroller of the results of all bids in writing. The report shall state the fund, department, bid amount budgeted and actual amount awarded. VID. Other Ooeratin2' Bud2'etarv Policies A. Augusta-Richmond County will finance all current operating expenditures with current revenues. The Budget will avoid procedures that balance current expenditures through the obligation of future resources, or use of prior year reserves. t B. The Budget will provide for adequate maintenance of capital equipment and facilities and for their orderly replacement. C. All funds except Agency & Trust Funds are subject to the annual budget process. D. The Budget must be balanced for all budgeted funds. Total anticipated revenues plus that portion of beginning fund balance in excess of the required reserve must equal total estimated expenditures for the General Fund. Total anticipated revenues for special revenue funds must equal total estimated expenditures for each fund. E. All budgets will be adopted on a basis of accounting consistent with generally accepted accounting principles. Revenues are budgeted when they become measurable and available and expenditures are charged against the budget when they become measurable, a liability has been incurred and the liability will be liquidated with current resources. F. The Budget shall be adopted at the legal level of budgetary control which is the fund/department level (i.e., expenditures may not exceed the total budget for any department within a fund without the Augusta Commissioners' approval). However, the Administrator/Comptroller shall have the authority to transfer appropriations within a department, within a fund from one line item (i. e., to another object classification within the same department) to other line items, except for salary line items. The Commission must approve any changes in salary line items. . . . G. Augusta-Richmond County will establish a fund balance reserve for the all budgeted funds to pay expenditures caused by unforeseen emergencies, for shortfalls caused by revenue declines and to eliminate any short-term borrowing. This reserve will be maintained at an amount which is noted in fund reserve policy statements. H. Augusta-Richmond County will include an amount in the General Fund budget (i.e., a line item for contingencies) for unforeseen (e.g., emergency type) operating expenditures. The amount of the contingency will be detailed in fund reserve policies and approved by the Commission. I. Augusta-Richmond County will integrate performance measurement and productivity indicators within the budget. These shall include measures of input, output, outcome and efficiency. 1. Augusta-Richmond County will maintain a budgetary control system to ensure adherence to the budget and will prepare timely, quarterly financial reports comparing actual revenues, expenditures and encumbrances with budgeted amounts. The reports will include both quarter and year-to-date comparisons. Along with a forecast for the fiscal year. K. Augusta-Richmond County will prepare and maintain a rolling two year budgetary plan. The first year of which will be the adopted budget. The second year will consist of forecasts by fund/department, and line item for major objects. L. The actual cost of administrative or other support services will be allocated to the appropriate end-use service so that all funds shall reflect their full costs of operations. Allocations will be on full cost basis and not at any other measure of value, except as required by Federal Law. M. The budget should reflect both fixed and variable costs whenever practical. N. Internal Service Funds shall be self supporting through the allocation of cost to those fund utilizing the services of the fund. O. Augusta-Richmond County will annually submit documentation to qualify for the Governmental Financial Officers' Association - "Award for Distinguished Budget Presentation" . P. Net budget totals will be shown as well as gross budget totals in order to prevent the "Double Counting" of revenues and expenditures. Net budget totals are derived by subtracting interfund transfer amounts from the gross budget totals. . . . Q. In contrast to a "line-item" budget which focuses exclusively on things to be purchased (such as personnel, supplies and equipment), Augusta-Richmond County will utilize a "performance" budget which is designed to: 1. Structure budget choices and information in terms of programs and their related work activities. (Input of committed resources). 2. Provide information on what each program is committed to accomplish in the long-run (goals) and in the short-run (outcome). 3. Measure the degree of achievement of program objectives (outcome). 4. Measure the ratio of input to outcome as efficiency. R. In order to reduce unnecessary accounting transactions and ensure the timely payment of bills, certain line-item expenditures will be centralized under the control of one program. An example of this would be all word processing maintenance agreement costs will be centralized under Information Technology. S. Gross Ad-Valorem proceeds will be budgeted at 98% of the anticipated total. This will provide a conservative allowance for discounts for early payment of taxes, and current year estimated uncollectible. T. Augusta-Richmond County shall give priority to capital and operating expenditures which reduce future operating costs. U. User Fees, Charges and Accounts due to the government shall be evaluated annually. 1. Augusta-Richmond County will establish all user charges and fees at a level related to the full cost (operating, direct, indirect, and capital) of providing the service. 2. Augusta-Richmond County will review fees/charges annually and will design or modify revenue systems to include provisions that automatically allow charges to grow at a rate that keeps pace with the cost of providing the service. 3. Augusta-Richmond County will collect revenues aggressively, including past due bills of any type. . . . 2001 BUDGET COMPILATION OF FUNDS DECEMBER 27,2000 . . . G~B ~E 'liE ,I:' Fund 2001 2001 Excess Number Fund Name Resources Provided Resources Utilized Deficit GENERAL FUNDS 101 General Fund $ 86,156,470 $ 50,964,598 $ (35,191,872) 273 Law Enforcement 3,643,530 38,835,402 35,191,872 Total General Fund/Law Enforcement 89,800,000 89,800,000 0 102 Canal Authority 2,747,524 2,747,524 0 104 Port Authority 351,221 351,221 0 SPECIAL REVENUE FUNDS 206 Law Library Fund 44,222 44,222 0 207 5% Crime Victim's Asst Program 404,500 404,500 0 208 Supplemental Juvenile Services 14,000 14,000 0 216 Emergency Telephone Response 2,700,000 2,700,000 0 217 Building Inspections Fund 712,874 712,874 0 221 Housing & Neighborhood Development 5,830,000 5,830,000 0 224 Weed & Seed Federal Grant 185,170 185,170 0 231 Board of Appeals 32,000 32,000 0 271 Urban Services District 14,447,000 14,447,000 0 272 Capital Outlay 3,688,000 3,688,000 0 274 Fire Protection 15,2t6,678 15,216,678 0 275 Occupation Tax 1,934,563 1,934,563 0 276 Street Li gh ts 1,374,818 1,374,818 0 277 Downtown Development Authority 1,183,414 1,183,414 0 278 Sheriff Capital Outlay Grant 40,000 40,000 0 296 Promotion Richmond County 3,780,000 3,780,000 0 CAPITAL PROJECT FUNDS 321 Special I % Sales Tax, Phase I 260,000 260,000 0 322 Special 1% Sales Tax, Phase II 800,000 800,000 0 323 Special 1 % Sales Tax, Phase III 4,656,000 4,656,000 0 324 Special 1% Sales Tax, Phase IV 29,823,340 29,823,340 0 326 Urban SPLOST, Phase II 75,000 75,000 0 327 Urban SPLOST, Phase III 1,550,000 1,550,000 0 DEBT SERVICE FUNDS 411 Debt Service 1,006,800 1,006,800 0 412 Urban Debt Service 380,750 380,750 0 ENTERPRISE FUNDS 506 Water & Sewerage 35,475,300 35,475,300 0 509 Proposed 1991 Bond Issue 94,000,000 94,000,000 0 541 Waste Management Fund 4,775,000 4,775,000 0 546 Augusta Public Transit System 2,975,902 2,975,902 0 551 Bush Field Airport 16,933,767 16,933,767 0 552 Daniel Field 143,000 143,000 0 566 Municipal Golf Course 795,000 795,000 0 571 Newman Tennis Center 234,126 234,126 0 576 Old Government House 105,900 105,900 0 3:42 PM 12127/2000 . Fund 2001 2001 Excess Number Fund Name Resources Provided Resources Utilized Deficit INTERNAL SERVICE FUNDS 611 Risk Management 2,203,300 2,203,300 0 616 Employee Health Benefits Fund 11,658,000 11,658,000 0 621 Workers Compensation Fund 957,700 957,700 0 622 Unemployement Fund 116,000 116,000 0 623 Long-Term Disability Insurance 185,000 185,000 0 626 Fleet Operations & Management 4,238,148 4,238,148 0 TRUST & AGENCY FUNDS 761 1945 Pension Fund 2,533,736 2,533,736 0 762 1977 Pension Fund 4,205,766 4,205,766 0 763 Urban 1949 Pension Plan 4,710,102 4,710,102 0 764 Other Urban Pension Plans 1,526,380 1,526,380 0 791 Exp Trust Fund-Perpetual Care 37,800 37,800 0 792 Exp Trust Fund-Joseph Lamar 175 175 0 796 Non-Expendable Tf-Perpetual Care 15,000 15,000 0 797 Non-Expendable Tf-Joseph Lamar 175 175 0 Total $ 370,863,151 $ 370,863,151 $ . . 3:42 PM 12/27/2000 . . . 2001 BUDGET GENERAL FUND REVENUE AND EXPENDITURES DECEMBER 27, 2000 . . . >- :l"" c "" ~"" Cll c ... c..= "" = :::. = ;; ., ... c = -= -= i:C " .. ... .Q = C = .. - ~ " .. ,., o ... 3 = 3 :; .. = c.. 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Clerk of Commission Mayor's Office Mayor's Discretionary Acct County Administrator Commissioners Commission - Other Promotion Account Local Legislative Interests Board of Elections Election Expenses Finance - General Finance - Accounting Finance - Treasurer Emeritus License License & Inspection Administration Purchasing County Attorney Computer Management / GIS Human Resources Personnel - Training Employee Functions Character Training Tax Commissioner Tag Office Delinquent Tax Del Tax Sales - Fees / Cost Tax Assessor Board of Appeals Board of Tax Assessors Citizens Service & Information Complete Count Committee 2000 ARC-Publication! Annual Report Facilities Management - Administration Buildings and Grounds - Municipal Building Buildings and Grounds. JLEC Buildings and Grounds - Phinizy Road Det. Center Buildings and Grounds. Inhouse Projects Print Shop AuglRC - Planning Commission Carpenters Shop Records Retention m(t~~~~~m . $ 212,790 $ 196,116 50,000 366,325 267,412 10,000 43,323 14,197 288,134 6,900 843,114 310,359 3,000 551,738 127,048 305,349 422,921 3,306,627 480,303 95,500 8,000 12,500 650,056 712,838 226,170 70,000 1,520,698 3,350 49,010 62,269 o 40,000 221,691 1,044,220 1,195,872 646,700 17,500 156,958 309,000 760,439 77,105 l5f6(. .P' . 12/22/2000 Page 1 of 8 12/18/2000 Gross Budget Reduction 3.5% 213,876 185,560 10,000 358,882 271,548 10,000 30,000 18,000 291,652 72,326 832,844 312,881 3,000 589,293 127,604 301,466 618,125 2,871,690 446,937 72,500 8,000 12,500 655,408 720,417 182,840 10,000 1,527,103 3,350 49,010 59,884 o 20,000 220,843 899,200 1,196,007 603,571 17,500 156,102 309,000 727,275 76,870 ~!!!!'B $ 213,876 7,486 185,560 6,495 10,000 350 358,882 12,561 271,548 9,504 10,000 350 30,000 1,050 18,000 630 291,652 10,208 72,326 2,531 832,844 29,150 312,881 10,951 (3,000) 0 0 589,293 20,625 127,604 4,466 301,466 10,551 618,125 21,634 2,871,690 100,509 446,937 15,643 72,500 2,538 8.000 280 12,500 438 655,408 22,939 720,417 25,215 182,840 6,399 10,000 350 1,527,103 53,449 3,350 117 49,010 1,715 59,884 2,096 o 0 20,000 700 220,843 7,730 899,200 31,472 1,196,007 41,860 603,571 21,125 17,500 613 156,102 5,464 309,000 10,815 727,275 25,455 76,870 2,690 !5J!WI~l_5~$11!~.t~ c====Jl-J . . . 12/22/2000 EN REDflC. 2001 12/1812000 Revised Reduction Department Request Gross Budget Adj ustments Base 3.5% Superior Court 1,166,044 1,104,243 1,104,243 38,649 Clerk of Superior Court 1,366,548 1,362,023 1,362,023 47,671 District Attorney - Circuit 1,150,228 1,125,784 1,125,784 39,402 Victim Assistance Grant (DA) 97,396 98,677 98,677 3,454 State Court -Judge 565,722 562,340 562,340 19,682 State Court. Probation 3,100 3,100 3,100 109 State Court - Solicitor 1,094,565 1,152,862 1,152,862 40,350 Victim's Assistance Grant Solicitor 18,973 19,480 19,480 682 Civil Court - Chief Judge 163,557 158,137 158,137 5,535 Civil Court - Presiding Judge 141,091 138,287 138,287 4,840 Civil Court. Clerk 668,765 562,714 562,714 19,695 Magistrate 4,200 4,200 4,200 147 Probate Judge 496,613 472,509 472,509 16,538 Probate Judge Unfunded Pension 43,968 43,968 (43,968) 0 0 Juvenile Court 183,407 153,863 153,863 5,385 Juvenile Court. Citizens Review 8,812 8,812 8,812 308 Municipal Court 28,738 33,066 33,066 1,157 Indigent Defense System 882,253 929,219 929,219 32,523 Civil Court - Marshall 921,562 904,898 904,898 31,671 Jury Clerk 154,166 153,778 153,778 5,382 mp;]}~~I<Q1W ,.,' _2~!$,1?}1~t!~ _8;9PJg9~~ .~ 1!\.18~t~?M~ , , 131[8,O,}, Court Security 125,000 125,000 125,000 4,375 Drivers License Bureau 15,400 15,400 15,400 539 RCCI 3,004,515 2,986,474 2,986,474 104,527 RCCllnrnate Store 22,138 85,000 85,000 2,975 Ambulance 0 312,500 312,500 10,938 Coroner 283,648 237,579 237,579 8,315 Animal Control 568,111 590,233 590,233 20,658 878 Engineer 11,875 11,875 11,875 416 ,m.Q'lYA'1J1i~WBEI{jj\$WIi'.I~{n)Il' ..~tQ3ll~6~ _4~6~\06.1jf ~ _4~6'4;tJ(i~ __~2i~42!~ Page 2 of 8 . . . Department PW - Administration PW - Roads and Bridges PW - Street Lights PW - Traffic Engineer PW - Electrical Parking Facilities mQ]~EtmtlQ,l!Jr<T.l\w,Q~~l' Board of Health - Public Board of Health - Mental Board of Health - Substance Abuse University Hospital Mosquito Control DF AC - Administration / Social Salvation Anny Landfill Charges DFAC - Food Stamps DFAC - Child Abuse Shelter DFAC - Safe Homes Transitional Child Care Center mQ~QJ!~~Diw.:~J;t,'F;~1QJ 2001 12/1812000 Revised Reduction Request Gross Budget Adjustments Base 3.5% 1,192,769 1,349,521 1,349,521 47,233 3,895,423 3,914,249 3,914,249 136,999 204,198 81,000 81,000 2,835 1,375,492 1,351,131 1,351,131 47,290 o 0 0 0 171,460 169,560 169,560 5,935 'r!:~g~~~~ ~fii~~~l~~ : J.6';8.6S;~l~ ~24()12'Jll 1,267,593 1,267,593 1,267,593 44,366 262,500 15,632 15,632 547 43,083 43,083 43.083 1,508 1,250,000 1,000,000 1,000,000 35,000 99,500 99,500 99,500 3,483 216,752 197,919 197,919 6,927 10,000 10,000 10,000 350 o 0 0 0 30,000 20,000 20,000 700 10,000 8,000 8,000 280 o 0 0 0 _~IT,$'r4g811_)Z~~~1~Z:;!t4i ~~ MZ;~I~p~7~ ~~'1)3;16()E 12/22/2000 Page 3 of 8 . . . ''>'' c;.."G, . 2001 12/1812000 Revised Reduction Department Request Gross Budget Adjustments Base 3.5% Rec. Admin, 937,992 1,011,064 1,011,064 35,387 Rec. Mechanical Shop 0 0 0 0 Rec. Shop 748,913 731,210 731,210 25,592 Rec. Senior Adults 40,527 40,912 40,912 1,432 Rec. Special Populations 10,765 10,765 10,765 377 Rec. Indiv Activities 90,667 44,001 44,001 1,540 Rec. Special Activities 0 27,000 27,000 945 Rec. Fun Zone 49,977 49,977 49,977 1,749 Rec. Boxing 61,115 69,742 69,742 2,441 Rec. Athletics 424,852 427.393 427,393 14,959 Rec. Youth Programs 220,725 220,725 220,725 7,725 Rec. Adult Programs 60,675 57,950 57,950 2,028 Rec. Aquatics 96,669 95,897 95,897 3,356 Rec - Augusta Boxing Club 0 0 0 0 Rec. Belle Terrace Comm. Ctr 193,660 194,780 194,780 6,817 Rec. Bernie Ward 175,201 170,545 170,545 5,969 Rec. Blount Park 1,700 0 0 0 Rec. Blythe Center 110,559 103,423 103,423 3,620 Rec. Central Park 1,500 1,500 1,500 53 Rec. Dougherty Park 3,900 4,400 4,400 154 Rec, Dyess Park 58,728 59,168 59,168 2,071 Rec. Eastview Park 6,165 5,365 5,365 188 Rec - 4H Camp 400 400 400 14 Rec Garrett Community Center 88,348 113,900 113,900 3,987 Rec. Hephzibah Park 49,980 49,100 49,100 1,719 Rec. Hickman Park 8,820 8,820 8,820 309 Rec. Hyde Park 1,700 2,200 2,200 77 Rec. Jamestown Park 11,090 9,090 9,090 318 Rec. W. T. Johnson 114,569 105,974 105,974 3,709 Julian Smith Park 9,000 9,000 9,000 315 Rec. McBean Park 40,006 40,352 40,352 1,412 Rec. Mcduffie Road 142,036 144,152 144,152 5,045 Rec. May Park 183,245 177,437 177,437 6,210 Rec. Minnick Park 5,840 5,840 5,840 204 Rec. Savannah Place Park 46,833 47,055 47,055 1,647 Rec. Sue Reynolds Park 0 0 0 0 Rec. Warren Rd 195,254 197,638 197,638 6,917 Rec - Merry Street Ceramics 79,159 78,783 78,783 2,757 Rec - Bernie Ward Ceramics 4,500 4,500 4,500 158 Rec. Belle Terrace Senior Ctr 61,807 62,732 62,732 2,196 Rec. Nutrition Blythe 36,000 36,000 36,000 1,260 Rec. Nutrition McBean 36,000 36,000 36,000 1,260 Rec. Nutrition Hephzibah 13,796 13,796 13,796 483 Rec. Nutrition Sav Place 33,000 33,000 33,000 1,155 Rec. Nutrition Bethlehem 34,000 34,000 34,000 1,190 Rec. Nutrition Belle Terrace 38,897 38,897 38,897 1,361 Rec . Fleming Complex Concessions 600 600 600 21 Rec - Eisenhower Concessions 31,000 1,000 1,000 35 Rec-May Park Concessions 0 0 0 0 Rec-WT Johnson Concessions 0 0 0 0 Rec-Belle Terrace Concessions 0 0 0 0 Rec-Bernie Ward Concessions 0 0 0 0 12/22/2000 Page 4 of 8 . . . 2001 12/1812000 Revised Reduction Department Request Gross Budget Adjustments Base 3.5% Rec.Warren Road Concessions 0 0 0 0 Rec. Concessions 0 13,000 13,000 455 Rec. Chafee Park 37,068 38,017 38,017 1,331 Rec - Eisenhower Park 15,600 13,600 13,600 476 Rec - Ell iott Park 1,500 0 0 0 Rec. Meadowbrook Park 0 0 0 0 Rec. Wood Park 2,635 0 0 0 Rec. Wood Street Park 3,100 3,100 3,100 109 Rec. Terrace Manor Park 350 0 0 0 Rec. Misc. Parks 144,800 129,800 129,800 4,543 Rec. Belle Terrace Swim Center 108,430 98,570 98,570 3,450 Rec - Bernie Ward Swimming Pool 3,000 3,000 3,000 105 12/22/2000 Page 5 of 8 . . . Department Rec . Jones Park Pool Rec . Dyess Park Pool Rec - Highland Park Pool Rec . May Park Pool Rcc - Fleming Tennis Center Rec. Augusta Aquatics Center Rec - Fleming Sports Complex Rec. West Aug. Soccer Complex Rec. Diamond Lakes Regional Facility Rec. The Boathouse Rec -Julian Smith Casino BBQPit Gracewood Center Sue Reynolds Center Fleming Activity Center Rec. Lock & Dam Park Rec. GA State Games Rec. Approp Shiloh Rec. Approp Berry Augusta Housing Authority Approp Rec. Summer Employment m.Q;JJl~. ."~~~ Riverwalk Rec. Pendleton King Park Senior Citizens Georgia Golf Hall of Fame Trees and Landscaping Cemeteries Historic Augusta Greater Augusta Arts Council Sister City AUGIRC Library ';II~TNIJ!RE0~~(Q1Sr~~~mm_ 2001 1211812000 Request Gross Budget 3,000 3,000 3,000 3,000 o 0 o 0 9,033 1,650 426,463 396,702 3,500 2,000 110,911 71,994 285,781 325,672 64,227 64,794 26,500 25,500 16,200 19,700 6,600 6,600 4,985 4,985 19,400 18,400 88,533 87,465 12,000 7,000 14,250 14,250 10,000 10,000 o 0 55,925 40,000 {i;a,lfif~tt!ll_$'l9..1'7~~1j . 122,753 148,220 105,872 95,185 12,350 12,350 o 0 1,575,267 1,449,339 504,603 507,876 16,255 16,255 145,000 145,000 5,000 5,000 1,863,217 1,807,320 '0 'rCfl:$I'o.n:~t4~i7j Revised Reduction Adjustments Base 3.5% 3,000 105 3,000 105 o 0 o 0 1,650 58 396,702 13,885 2,000 70 71,994 2,520 325,672 11,399 64,794 2,268 25,500 893 19,700 690 6,600 231 4,985 174 18,400 644 87,465 3,061 7,000 245 14,250 499 10,000 350 o 0 40,000 1,400 _~~&1';$8,2~ _2l>~~26'; 148,220 5,188 95,185 3,331 12,350 432 o 0 1,449,339 50,727 507,876 17,776 16,255 569 145,000 5,075 5,000 175 1,807,320 63,256 .1Ihrq4r4Z?:~ ~$$;755'i [~ 12/2212000 Page 6 of 8 . . . Department Extension Service Soil Conservation Forestry USDA - ASCS Code Enforcement Augusta Tomorrow Industrial Dev. - Forward Augusta CSRA Planning & Dev. Comm. Summer Youth Employment Paine College Summer 1;:mployment Equal Opportunity Human Relations JiQAA\\"WJ:I.QQ~l~Jf'&:\IDJlli~Jj~gQg~~ .. f!I;r.Oj(;~~~~~E~gl,fQ~lPJ{~~tr.i~~~L 12/22/2000 Page 7 of 8 Reduction 3.5% 4,914 1,137 1,220 84 16,421 385 3,500 3,599 o 518 2,003 9,030 >i#~11~ . . . Department Contingency 1977 Pension Plan Lapse Salaries Repairs and Maintenance Capital Leases-Prior Year Health Insurance Contingency- 5% Oct Contingency-GMEBS Pension Plan 'l!QJ1~:r1lijNON:WE;~ARillMlDNiP.~TBWt.,.. COPS's-Bonds Prinicipal COPS's-Bonds Interest COPS's-Bonds Agent Fees mOJ.f~m1l)~B~~&Y,lG Oper TrsfOut Zoning Appeals Oper Trsf Out Capital Outlay Oper Trsf Out Law Enforcement Oper Trsf Out Transit Oper TrsfOut Newman Tennis Oper TrsfOut Old Gov't House m~mm:QJt~~~~$~B[~ ~~flJ(j)i1f~~((iE~ER'it~~Q". 12/2212000 2001 Request 12/18/2000 Gross Budget Revised Base Reduction 3.5% Adjustments o I ,050,000 (1,050,000) 0 372,000 (372,000) 0 (1,300,000) 1,300,000 0 o 250,000 (250,000) 0 o 902,791 (902,791) 0 o 0 0 0 334,000 351,000 (351,000) 0 0 700,000 38,300 (38,300) 0 0 g'm:~~gQ5,5~ _1~6(;4;09,I. ~(l\~tO~:ll ~,{j~M": ~O\1 o 0 1,375,000 1,430,000 (1,430,000) 0 0 116,435 60,060 (60,060) 0 0 10,000 10,000 (10,000) 0 0 )1".s1l1~~~~~ _~;$Q!J:~~I_(~li!'i@';Q(jO ~~ ~~~B.O!!j o 0 12,000 420 o 0 o 0 320,000 11,200 14,626 512 40,900 1,432 ~7~~61l~:J~,~i o 0 .$2~15';S54J, Vza9:6$5~i 907,055 o o o o o 12,000 o o 320,000 14,626 40,900 ...8.*~~~ Page 8 of 8 . . . 2001 12/18/2000 Revised Reduction Department Request Gross Budget Adjustments Base 3.5% Criminal Investigation 3,634,607 3,598,260 3,598,260 125,939 DARE Program 38],9]7 36],561 361,561 ]2,655 Sheriff Narcotics Invest ],092,376 ],085,316 ] ,085,316 37,986 Records and Identification 963,937 973,817 973,817 34,084 Sheriff Road Patrol ] ],919,466 ] 0,653,437 ]0,653,437 372,870 Safety - Training Facilities 6]2,457 546,641 546,64 ] ]9,132 Sheriff School Patrol 624,403 384,403 384,403 13,454 Sheriff Admin, 2,]24,217 2, ]23,528 2, ]23,528 74,323 Sheriff Bailiffs 0 ]9,829 19,829 694 Investigative / Fugitive 1,844,945 1,721,553 1,721,553 60,254 4th Street Jail 5,805,300 6,065,196 6,065,196 212,282 Phinizy Road Detention Facility 4,439,869 4,841,067 4,841,067 169,437 Stockade 0 0 0 0 Drug Grant 20],250 20],250 20],250 7,044 Block Grant #2 0 0 0 0 Domestic Violence Grant 97,910 100,063 100,063 3,502 68 Deputy Grant - Eligible Expenses 2,570,675 2,599,402 2,599,402 90,979 Housing Grant 186,578 192,745 192,745 6,746 Sheriff-Block V 40,000 40,000 40,000 1,400 Sheriffs Department - General Overhead 4,026,466 4,026,466 (4,026,466) 0 0 Sheriff. 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