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Home My WebLink About2004 Budget Augusta Richmond GA DOCUMENT NAME: 9tD--\ ~-t DOCUMENT TYPE: t1Ac1~~ YEAR: ~\ BOX NUMBER: dd FILE NUMBER: \l'dqu NUMBER OF PAGES: \~~ Augusta, GA Budget 2004 Adopted on November 26, 2003 - -. ~ -. ~ . . . -~ . . . . . . . . . . . . . . . . . . . - .. .-. ... Augusta, Georgia Fiscal Year 2004 Budget January 1, 2004 - December 31, 2004 Adopted Budget Adopted November 26,2003 . . .- - . -. .... . - ..... - Compiled by the Augusta, Georgia . Finance Department - - -- AUGUSTA, GEORGIA - 2004 BUDGET Pl . . . -~. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table of Contents Elected Officials.................................... ............ ..................... 1 Appointed Officials ................................. ...... ...... ................... 2 Missions and Beliefs................................. ............................. 3 Organizational Chart ................................ .... ......................... 4 Administrator's Budget Message ..................'........................ 5 Budgetary Guidelines............................................................ 11 Compilation of Funds ............................................................ 37 General Fund .......................................... .........:...................... 41 Law Enforcement Fund.......................... ................................ 56 Special Revenue Funds.......................................................... 66 Capital Proj ect Funds............................................................. 106 Debt Service Funds ................................................................ 119 Enterprise Funds.................................................................... 123 Internal Service Funds ........................................................... 145 Trust and Agency Funds ........................................................ 159 Authorized Positions .............................................................. 173 At. .- ... ... - . . . AUGUSTA. GEORGIA - 2004 BUDGET P2 . . . -~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Elected Officials December 31st, 2003 Mayor Bob Young One,Seventh St., Suite 1801 Augusta, Georgia 30909 738-5575 (Home) 821-1831 (Office) Lee Beard - District One One-Seventh St., Ste.1703 River Place Condos Augusta, Georgia 30901 (706) 724-0916 (Home) (706) 832-8331 (Message Ctr) Marion Williams - District Two 1941 Kratha Drive Augusta, Georgia 30906 (706) 733-2128 (Home) (706) 821-1838 (Fax) Steve Shepard - District Three 701 Greene Street Augusta, Georgia 30901 (706) 736-8884 (Home) (706) 722-4817 (Fax) Richard Colclough - District Four Mayor Pro-Tempore 3508 Monte Carlo Dr. Augusta, Georgia 30906 (706) 821-1823 (Bus) (706) 821-1838 (Fax) Bobby Hankerson - District Five 3312 Balkcom Drive Augusta, Georgia 30906 (706) 790-9199 (Home/Bus) (706) 821-1838 (Fax) Andy Cheek - District Six 2129 Howard Road Augusta, Georgia 30906 (706) 796-0078 (Home) (706) 796-8970 (Fax) Tommy Boyles - District Seven 2711 Boar's Head Drive Augusta, Georgia 30907 (706) 863-5249 (Home) (706) 821-1838 (Fax) Ulmer Bridges - District Eight P.o. Box 684 Hephzibah, Georgia 30815 (706) 592-5535 (Home) (706) 821-1838 (Fax) William Mays, III - District Nine 1221 James Brown Blvd. Augusta, Georgia 30903 (706) 722-6401 (Bus) (706) 722-7018 (Fax) Bill Kuhlke - District Ten 10 Indian Creek Road Augusta, Georgia 30909 (706) 733-8863 (Home) (706) 228-5526 (Fax) At. - a ... . .... - AUGUSTA, GEORGIA - 2004 BUDGET - . . . P3 . . ._~. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... Appointed Officials - December 31st, 2003 George R. Kolb Administrator 530 Greene Street - Rm 801 Augusta, Georgia 30911 (706) 821-2400 (706) 821-2819 (Fax) Frederick L. Russell Deputy Administrator 530 Greene Street - Rm 801 Augusta, Georgia 30911 (706) 821-2400 (706) 821-2819 (Fax) Walter S. Hornsby, III Deputy Administrator 530 Greene Street - Rm 801 Augusta, Georgia 30911 (706) 821-2400 (706) 821-2819 (Fax) Lena Bonner Clerk of Commission 530 Greene Street - Rm 806 Augusta, Georgia 30911 (706) 821-1820 (706) 821-1838 (Fax) David Persaud Finance Director 530 Greene Street - Rm 207 Augusta, Georgia 30911 (706) 821-2429 (706) 821-2502 (Fax) Jim Wall County Attorney 454 Greene Street Augusta, Georgia 30903 (706) 722-2488 (706) 722-5984 (Fax) . . At. .. - -- ~. - - .. - - AUGUSTA, GEORGIA - 2004 BUDGET ... .. - P4 a. .. . . . -~ . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . ~ . . . . .... ... - ... . .... - . A - . MISSION To provide to all its citizens cost-effective, high quality government. services and 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. \!VB BELIEVE that citizens who are provided government services should be viewed as "our customers" and treated in a manner vvhich is responsive, courteous, and efficient. AUGUST A, GEORGIA - 2004 BUDGET P5 . - ., . - - . . .... ... .-. .. . . .. .. . . . . . . . . . . . . > = (JQ = r.IJ ~ ~ ...... C1 > o ~ (JQ ~ = ,..... N ~ ~ ,.... . Q = ~ :.- ~ =- ~ ~ ~ > c (JQ C 1/1 ,., Pl () ... ,., ..' N (l ;:; ~ () ~g 'II W:. (l ;.; o ;; r-; -. (I 0 0.: ~ 0,'- :'tl I....i .:i ,.. o ~ ... a. ill ". -0 'II~' '- ~ tll '< o '1 I () o 8 e. 1/1 1/1 o' ~ ~~nn~~n()~070~n~v~ nC-OO~O~m~~-'Oln. :: ';l ~ , ::.n C ~." '0 :; ~ 0 : 1. 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Kolb Administrator Room 801 - Municipal Building 530 Greene Street - AUGUSTA, GA. 30911 (706) 821-2400 - FAA (706) 821-2819 www.augustaga.gov October 9, 2003 The Honorable Mayor Bob Young Members of the Augusta-Richmond Commission Augusta, GA 30911 Subject: 2004 Annual Budget Dear Mayor Young and Members of the Commission: It is with great pleasure that I present for the Augusta-Richmond County Commission's review, consideration and approval the fiscal year 2004 annual budget for Augusta, Georgia. Presenting a balanced budget for 2004 presents both challenges and opportunities. Still, we continue with our strategic quest to make Augusta the best it can be and provide you with a recommendation that will continue our successful programs, question those that have little potential value and provide a means of determining and measuring the strategic direction the Commission desires to take this community. The theme of this year's budget is "Managing for Results". ManaqinQ for Results "Managing for Results" is in response to the Commission's request to look at more innovative ways of approaching Augusta's budget process and its finances. It involves determining what outcomes or results the Commission seeks, setting goals and measurable objectives, providing the resources to accomplish those objectives and at the end comparing results with the original goal set. At. W ... ... ... WI! Two weeks ago, the Commission engaged in a workshop to set a vision for this community and setting the strategic objectives necessary to achieve that vision. Even though it is a 'work in progress', we have a general understanding of the direction that the Commission wants to point. By the same token, I believe the members of the Commission that participated are beginning to understand the process necessary to make decisions that link goals and objectives, resources and performance. It is our intention to attempt to strengthen that link, to the extent possible, in an effort to manage the outcomes you desire for this community. . Therefore, with 'Managing for Results' as a guide we propose the following objectives for the budgeting process: . Develop a realistic and balanced budget that maintains Augusta's financial stability and integrity; . While balancing the budget, maintain the minimum core services provided with a focus on measuring their outcomes and improving performance; . Explore a process for the equalization of Augusta's taxing policies with a goal of reducing or eliminating the Urban Services tax; and, . Finally, begin a strategic process of accomplishing community goals and measuring their results. ... - .- ... -- -. -- -- ..... P7 - .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mayor Young and Members of the Commission October 9, 2003 Page 2 By assessing where we are today, we are able to measure progress and know when the goal has been achieved. That's how the great and enviable cities that Augusta aspires to be like have been successful. Policv Achievements I must commend the Augusta Commission on three practices that have made this organization fiscally successful. First, the fact that Augusta has no debt is commendable. You have demonstrated that mortgaging the future for operating purposes is unacceptable and should only be used for long term capital needs. Second, strict financial oversight through the municipal staff, has created a sizable fund balance in the general fund in excess of $30 million dollars. This demonstrates prudent and sound financial policies that avoid borrowing and bridges the gap between lean years and prosperous ones. Third and final, Augusta has maintained one of the lowest municipal tax rates of all the governments in Georgia. Although this is a benefit to quality of life in Augusta - it has provided the government a challenge in providing the highest possible level of service without revenue growth. Fiscal Challenqes Those policy achievements made it possible for Augusta to handle some of the toughest fiscal challenges a city can face. In 2003, Augusta started the budget in the red. However with a strong manpower management plan, Augusta was able to overcome this challenge. But that would not be the last challenge. Augusta's budget was later faced with a decrease in the tax digest, a sluggish economy and increased costs in providing some services. In 2003, Augusta lost ground. Despite these setbacks, I am confident that Augusta has a resilient economy and will bounce back equal to or better than the state and national recovery. There are recommendations I am making for 2004 to appropriately take advantage of our fiscal situation. 2004 General Fund Budqet Today, I am presenting a general fund balanced budget for 2004 without a tax increase that maintains existing services but with a greater dependence on general fund reserves. The greatest impact on the general fund budget comes from the cost of simply maintaining those services at the current level. Cost of Maintaininq Services The 2004 Budget has several areas of substantial expense increases that cannot be avoided. The most significant is that of medical insurance. An estimated additional $1,154,000 over the expenses for 2003 in the general fund is to cover the cost of medical insurance premiums for our employees. Last year, the City experienced a nearly 20 percent increase. This year, it is anticipated that our premium expense will increase again by more than 22 percent. Although Augusta absorbs much of this expense as a primary benefit to our employees, employees will have to cover some of the increase. P8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ ... . . .... ... .. - . . - - . .. .... . Mayor Young and Members of the Commission October 9, 2003 Page 3 The second largest increase is in the area of indigent defense at $559,000. Indigent Defense remains a major challenge as costs to the agency are spiraling totally out of control with no end in sight. I wholeheartedly agree that the defense of our indigent citizens is a responsibility that we must share in. I do not agree with the premise that defense should be done at all costs. I have repeatedly insisted that cost controls must be developed and implemented but to date I have seen no willingness to undertake such a task. I would recommend that the Commission actively support a legislative movement to decriminalize traffic offenses; I believe that the cost savings would be significant over the potential revenue lost. Other substantial increased expenses include: the cost of prisoner food; licensing and software maintenance; state increases in the District Attomey's salaries; increased cost of gasoline; and the operating cost of the new library and community center at Diamond Lakes. The total for all these expenses is over $3 million dollars for the general fund. I am recommending the Commission use fund balance to cover these costs in order to maintain most services for Augusta at its current level. Property Tax Diqest Projections With emphasis on maintaining services, the Commission must address the decrease in the tax digest. My proposal includes a projection that there will be an increase in the 2004 tax digest, to levels projected in 2003. Therefore, for the maintenance of current services, I am proposing no increase in the millage rate. I am projecting that sales tax revenue will increase by three percent. This means a zero growth property tax digest increase from 2003 projections. With a decrease of over $1 M in general fund revenues alone, I believe that Augusta's economy will at a minimum uphold these revenue projections. Our sales tax revenue has held steady while other entities, including the state have lost as much as five percent in their actual revenues. Our building permits have increased to historical levels indicating to me that our tax digest decrease is artificial and not an indication of physical decline. My general fund recommendation is balanced using $3.2M in fund reserves of which $500,000 is allocated to general fund contingencies. New ProQrams and Personnel I am proposing that the Commission consider an option to use Fund Balance or an increase in property taxes to support limited new mandatory programs and much needed personnel to support those programs. New personnel and programs are mainly tied to new facilities' maintenance and staffing, plus improving service levels such as storm water maintenance. In 2004, Augusta will .open four new Parks and Recreation facilities, as well as a new library and community center at Diamond Lakes Park. Augusta will soon begin operations at the new Animal Services Center. These services cannot be provided without additional cost to Augusta. I would strongly recommend property tax increases as it will be impossible to operate and maintain these new facilities without use of declining fund balances or by cutting costs in other areas. The amount of property taxes levied and/or funds appropriated from fund balance, or a combination thereof, will depend on the Commission's decision to fund new programs and personnel. All of the recommendations to expand our capacity to serve are results oriented and offered to achieve efficiencies. Some are mandated by law for Augusta to achieve compliance or a need to provide increased service levels. pg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... . . - - .- .. .. - ., - - -. ... .. - .. .. Mayor Young and Members of the Commission October 9, 2003 Page 4 Emplovee Pay Increases I am proposing for the Commission's consideration a mid-year pay increase of four percent average for Augusta's employees at a cost of $1.3M. This number also includes the reclassifications that the Commission has been considering for almost two years. Fiscal year 2003 yielded a zero percent pay increase to employees. i believe that Augusta's greatest asset is our workforce. I am recommending that the Commission seriously consider providing a pay increase to our employees, as they are the key to the organizations success and this community's wellness. It expresses the Commission's appreciation for the value they can and do bring to Augusta. We are recommending a system of across the board increases at a modest rate of 2%, but I believe that a performance-based merit system should be used based on individual performances by employees in the furtherance of Augusta's mission. Increases could consist of a two-three percent across the board increase and an up to 4-6 percent increase for exceptional performance. "Exceptional performance" would have to be demonstrated not only by the employee but the department in achieving overarching goals. I would recommend that the Commission give serious consideration to an employment compensation package that would include up to a six percent increase based on outstanding performance and merit to the organization. Capital Outlay Outside the General Fund, I am proposing a modest increase in the capital outlay millage of .13 mills. This would increase that millage from .87 to 1.0 mills which was the level of millage prior to 2001. As you will recall, the original capital outlay millage was 1.0 mills. Due to the state's rollback provision, the Commission opted to not hold a public hearing and the millage rolled back to the current .87 mills. Due to rising costs and needs for capital outlays, I am recommending the millage be returned to the original 1.0 mill. New Initiatives for 2004 Budqet I do see several opportunities and challenges for Augusta in the 2004 budget. I am recommending the Commission consider four opportunities to address critical issues in the delivery of government services: creation of a storm water financing entity, a shift from fee districts to a new tax district for solid waste collection, a tax earmarked for Augusta's landfill, and a unified fire and emergency services district. These four initiatives are sorely needed to maintain and improve services and avoid unnecessary cost increases to our citizens. In some cases, we will avoid significant penalties and fines for non-compliance. I will briefly outline the need for each. Storm Water MitiQation PlanninQ My recommendation includes $100,000.00 for storm water planning. Due to the overwhelming complaints of the unusual rainfall we experienced this year, it is my opinion that serious planning must be undertaken by retaining a consultant who will study the framework for addressing storm water and flood mitigation issues. This may include a recommendation to create a storm water utility. In so doing, the General Fund would be relieved of the responsibility of addressing storm water issues and place it squarely on a new financing structure dedicated to addressing this problem. The model that we recommend following would be the successful plan for Augusta's water and sewer utilities and the plan currently in place to expand the water and sewer system. I should add that Augusta is under a federal mandate, as are communities throughout this country, to begin addressing the challenges and issues of storm water management. Should Pl0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . At. ow ..... -- - ow ... ..... -- - - - 'II!I" -. - -. - - - ... .. Mayor Young and Members of the Commission October 9,2003 Page 5 we fail to implement storm water requirements, I fear we will be subjected to significant fines and penalties such as were levied on our wastewater utility. Those penalties would be paid by the General Fund. The Commission has directed the hiring of a consultant and we anticipate that this project could begin as early as the first of the 2004 fiscal year. The revenue stream generated by the newly created funding source would reimburse general funds used to retain the consultant. Solid Waste Tax District In fiscal year 2001, the Commission created several Solid Waste Collection districts throughout Augusta. It was intended to pay for residential solid waste and recycle collection services. It was also intended to provide no exemptions and all residential customers would pay an annual fee for the service. Unfortunately, the intended financing structure is not working. Segregating residential properties, excluding vacant lots, commercial and industrial parcels have proven to be a difficult if not an impossible task. Residential property exemptions and creation of separate fee districts included in the service delivery area has resulted in unacceptable losses to the program. Continuing this financing scheme will result in a substantial proposed increase to the solid waste customer. I am proposing that a unified tax district for solid waste collection be established in lieu of the current fee structure. All properties would be taxed in the district, thereby lowering the solid waste collection fee. It would help in capturing lost revenues from those receiving service. Further, I would propose studying to expand the program to include commercial customers by the next contract term. This would assist commercial customers in decreasing their solid waste collection costs. Fire & Emerqency Services District I am proposing that the Fire Protection District currently used to fund Fire Department emergency services be abolished. In its place, I would recommend the creation of a new Fire and Emergency Protection District that would include all of Augusta except Hephzibah. A unified tax district across the county would increase revenues to provide better service and equipment for the Augusta Fire Department and pay for the cost of providing ambulance services. A corresponding decrease in the Urban Services tax equivalent to the subsidy charged that district would be implemented. However, a second Fire and Emergency Services District would be created to capture the costs of enhanced fire services currently enjoyed in the urban area. There are other initiatives that we are proposing in the next fiscal budget. During our series of workshops, I will present to you those initiatives and proposed financing schemes to implement them. I return to the concept of 'Managing for Results' and ask that during your consideration of next years fiscal plan, that we explore what outcomes you are looking for. Each dollar that we spend should provide at least a dollar's worth of value. Our customers, your constituents, deserve the highest value for the dollars they spend on municipal services. We owe it to them to deliberate and determine what outcomes will move Augusta forward and be in its best interest. Conclusion My recommended basic budget supports the core services within our existing revenue stream. Even though revenues have declined, we believe we can maintain near our current service levels without the need of a general property tax increase. Pll . . . . . . . . . . . . . . . . . . . . . . . - . . . . ~ - .. - -. -. A .... - - ..... Mayor Young and Members of the Commission October 9, 2003 Page 6 However, I am concerned about the growing list of challenges this community and organization face that cannot be funded. I must emphasize that these challenges are not luxuries, but necessary for Augusta's quality of life. In order to maintain Augusta's fiscal integrity and provide for a growing demand of new services, I would urge the Commission to seriously consider these recommendations and others that will be discussed in the coming weeks. This has been a difficult budget to develop and I admit we are still looking at various options. I look forward to working with the Commission to implement a fiscal plan that truly provides direction in achieving an Augusta we can all be proud of. I am very grateful to the many hours that the staff, including department heads both appointed and elected, have devoted to the preparation of this plan. The Finance Department lead by David Persaud, Tammy Strange and Teresa Choat and their staffs have provided superior work and long hours in developing this budget and I suspect they are not done. Special thanks go to Peggy Seigler, my assistant administrator, for the nights and weekends in putting this message and the budget documents in place. My thanks and gratitude goes to all of them for a job well done. I look forward to a productive series of discussions over the coming weeks. Sincerely, ~f(~ George R. Kolb Administrator P12 . . . . . . . . . . . . . . . . . . . . . . e. . . . . . . . . . . BUDGET PROCESS, BUDGETARY GUIDELINES AND BUDGET CALENDAR FY 2004 .... .... . . - ,. At. .... ...... - .... .- AllGUSTA, GEORGIA - 2004 BUDGET a ... .... - P13 . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA-RICHMOND COUNTY FY 2004 BUDGET THE BUDGET PROCESS The budget has several major purposes. It converts the City's long-range plans and policies into services and programs; serves as a vehicle to communicate these plans to the public; details the costs of City services and programs; and, outlines the revenues (taxes and fees) that support the City's services, including the rate of taxation for the coming fiscal year. 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. The budget process begins in the spring of each year with the development of the Operating Agency, Capital Construction, and Contributory Budget Manuals which embody the budget formulation guidelines. This manual provides specific guidelines, such as inflation factors and computationJprojection methodologies. Based on these guidelines, all City departments and agencies prepare their funding requests and submit them to the Department of Finance in June for review and analysis. ... . . . . Departments and agencies submitted detailed operating budget requests to the Budget Office in the Finance Department on May 5, 2003, in accordance with procedures established by the Budget Calendar. The budget requests of City agencies and departments included basic and additional requests. Basic requests are requests to finance currently mandated or authorized services within guidelines, or ongoing expenditures. Additional requests are over and above the basic 2003 service levels. .. .... After analyzing the budget requests, Budget staff met with the Administrator, department heads and agency heads during the months of July and August for review of their request. The Administrator's proposed FY 2004 Budget reflected his consideration of these recommendations in light of revenue projections and real property assessments, and his top priority initiatives are reflected in the Budget Message. The ranking of supplemental (wish list) requests in the budget document generally reflects the department or agency head's priority ranking as submitted to the Budget Office. . .. w- . - - - -., -- As presented to the Augusta-Richmond County Commission, the Proposed Budget is intended to provide the resources necessary to continue current services. In his Budget Message, the Administrator may also recommend adjustments to the general property tax rates and user fees necessary to finance these services and identifies high priority needs, new initiatives and progran1 changes that the Augusta-Richmond County Commission may wish to consider during its deliberations on the budget. These and other issues brought forward at the public hearing on the budget were addressed during the City Commission budget work sessions in October-November 2003. After careful - - ~ .- --- -. .- -- -- AUGUSTA, GEORGIA - 2004 BUDGET .-. P14 .- -- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . deliberation, the Proposed Budget, as modified for additions and deletions that are summarized in the Final Add/Delete List, will be adopted by City Commission on November 17, 2003. The Final Add/Delete List can be found in the Budget Recommendation and Budget Reclassification on proposed budget and adopted budget. .- ..... ... - - - ...., - - - - - - - AUGUSTA, GEORGIA - 2004 BUDGET -. - - - P15 - .. . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . 2004 BUDGET PLANNING CALENDAR MARCH 2003 March 31,2003 MAY 2003 May 5, 2003 JUNE 2003 June 2-June 13 2003 JULY 2003 July 7-July 25 AUGUST 2003 August 4, 2003 Aug. I8-Aug. 22 2003 SEPTEMBER 2003 Sept. 8, 2003 Sept. 10, 2003 Finance distributes Operations and Capital Outlay Budget Request for FY 2004. Department Heads and Elected Officials submit budgets. Budget staff and portfolios reviews operating and capital requests and prepares expense requests for Administrator to review. Administrator conducts individual Budget meetings with Departments and Elected Officials. Finance prepares first budget draft. Administrator reviews and prepares tentative budget. Revenue estimates revised. Finance prepares second budget draft with revised revenue estimates. Administrator finalizes budget; estimates sent to departments and portfolios. ~ -- AUGUSTA, GEORGIA - 2004 BUDGET . At. ... . P16 . . . . . . . . . . . . . . . . . . .. . . . . .. . . . . . . . . . 2004 BUDGET PLANNING CALENDAR OCTOBER 2003 October 13,2003 Administrator submits budget to Commission. October 24-25,30, Budget Workshop 20031 NOVEMBER. 2003 November 4, 20031 Public Hearing on FY 2004 Budget. (1 :00 PM) November 6, 11, 13, COMMISSION BUDGET WORKSHOP 20031 November 18,20031 Adoption of2004 Budget. JANUARY 2004 January 1,2004 Effective date for the Fiscal Year 2004 Budget 1 Revised Dates ... .- . . . . At. .. - .... .... - AUGUSTA, GEORGIA - 2004 BUDGET - .. . ..... P17 . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . BUDGETS AND BUDGETARY ACCOUNTING The Augusta-Richmond County follows these procedures in establishing the budgetary process and data reflected in this report. 1) Departments and Agencies submit detailed budget requests to the Budget Office in the Finance Department, which reviews and compiles the request and makes recommendations to the Administrator. 2) The Administrator submits a balanced budget to the Finance Committee. 3) The Administrator submits a proposed balanced budget to the Augusta- Richmond County Commission in October 2003. 4) The Augusta-Richmond County Commissioners hold such public workshops as it deems necessary and holds an advertised public hearing on the proposed budget at which the first reading of the budget resolution occurs. The budget is finally adopted at a regular Board meeting, advertised in accordance with State law prior to ] anuary first. 5) Formal budgetary integration is employed for the General Fund, Special Revenue Funds, Debt Service Fund and Capital Projects Funds. 6) Budgets for governmental fund types are maintained on a basis consistent with generally accepted accounting principles. 7) The Administrator and Finance Director are authorized to transfer budgeted amounts within departments, with the exception of transfers which increases salary appropriations. The Augusta-Richmond County Commissioners may transfer amounts between departments and approve appropriations of additional resources. ENCUMBRANCES AND APPROPRlA TIONS .... .... . . 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 at year-end. Appropriations lapse at year end; however, reappropriation of amounts to cover significant encumbrances are made by the Augusta-Richmond County Commissioners 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-Richmond County Commissioners on a departmental level. - .. - - - - - - -.. AUGUSTA, GEORGIA - 2004 BUDGET - - - - - P1S - ., . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BASIC SERVICES In this year's budget process, the se~ice level and associated funding level will be used to try to hold increases in operating costs to a minimum. "Basic Services" used in the development ofFY 2004 budgeting included the following activities: I, Activities that are required by law or ordinance. Example: Many Inspections Department functions are required by ordinance to assure compliance with County codes, 2. Activities that affect the public health and safety Example: Many Public Safety activities such as routine patrol affect the general public safety. 3. Activities that are necessary to preserve capital asset value. Example: In order to preserve the capital asset value Recreation department would be required to at least staff it to be open, rather than sit idle. At. .. ... ~ ... - ... - ... ... AUGUSTA, GEORGIA - 2004 BUDGET P19 . . . . . . -r~ . . . . . . . . . . . . . . . . . . '. . . . . . . . . . . . . . . . . At. w- . . . THE REPORTING ENTITY OPERATING POLICIES/GUIDELINES AND LEGAL REQUIREMENTS FOR BUDGETING ACCOUNTING, FINANCIAL REPORTING AND ANNUAL AUDIT FY 2004 AUGUSTA, GEORGIA - 2004 BUDGET P20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA-RICHMOND COUNTY FY 2004 BUDGET THE REPORTING ENTITY: Augusta is located in the east central section of the state on the south bank of the Savannah River, which serves as the boundary between Georgia and South Carolina. Augusta is on the fall line and has a landscape dotted with foothills which descend to the coastal plain. Augusta is the head of the navigation on the Savannah River and is 135 miles east of Atlanta, 127 miles northwest of the port of Savannah, and 72 miles southwest of Columbia, South Carolina. Augusta is the trade center for 14 counties in Georgia and five in South Carolina, a section known as the Central Savannah River Area. The Government was created by legislative act in the State of Georgia in 1995 from the unification of the two governments, the City of Augusta, Georgia and Richmond County, Georgia. On June 20, 1995, the citizens of Richmond County and the City of Augusta voted to consolidate into one government named Augusta, Georgia. The officials for the new government were elected and, based on the charter, took office on January 1, 1996. The unified government combined all functions and began financial operations January 1, 1996. The Government is governed by a full-time Mayor, with a tenn of four years, and a ten member Commission, who serve on a part-time basis and are elected to staggered ternlS of four years. The Mayor and Commission appoint an Administrator who serves as a full-time administrative officer and is responsible for the daily operations of the Government. Augusta, Georgia's combined financial statements include the accounts of all Augusta and Richmond County operations. The criteria for including organizations as component units within Augusta's reporting entity, as set forth in Section 2100 of GASB's Codification of Governmental Accounting and Financial Reporting Standards, include whether: . the organization is legally separate (can sue and be sued in their own name) . the Government holds the corporate powers of the organization . the Government appoints a voting majority of the organization's board . the Government is able to impose its will on the organization . the organization has the potential to impose a financial benefitlburden on the County . there is fiscal dependency by the organization on the Government Utilizing the above criteria, the following agencies and commissions were included using the blending method in the fmancial statements: Augusta Port Authority, Downtown Development Authority, and Richmond County Public Facilities, Inc. a ... AUGUSTA, GEORGIA - 2004 BUDGET . . . P21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The component unit column in the combined financial statements includes the financial data of Augusta's other component unit. This unit is reported in a separate column to emphasize that it is legally separate from Augusta. Separate financial statements may be obtained from the Richmond County Department of Health. Richmond County Department of Health - A voting majority of the board is appointed by the Government. Complete financial statement for the individual component units may be obtained at the following address: Augusta, Georgia, Finance Department, 501 Greene Street, Augusta, Georgia 30901. The following organizations were excluded from the reporting entity because the elected officials of Augusta are not financially accountable for the organization, and based on the nature and significance of their relationship, exclusion of the organizations would not result in the presentation of misleading or incomplete financial statements. Financial statements are available from the organizations. Augusta Housing Authority Augusta-Richmond County Coliseum Authority Augusta Canal Authority City of Augusta Hospital Authority BUDGETS AND AUDITS - LEGAL REQUIREMENTS: Georgia Law Chapter 81 Budgets and Audits - Article 1 - Local Government Budgets and audits provides for the legal framework and legal compliance for budget adoption, budget amendment and audits. The intent of these 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 mecharusm 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. a) The governing authority shall establish by ordinance, local law, or appropriate resolution a fiscal year for the operations of the local government. b) Each unit of local government shall operate under an annual balanced budget adopted by ordinance or resolution and administered in accordance with tills article. A budget ordinance or resolution is balanced when the sum of AUGUSTA~ GEORGIA - 2004 BUDGET P22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . estimated net revenues and appropriated fund balances IS equal to appropriations. 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 fiscal year. Amendments shall be made as follows, unless otherwise provided by charter or local law: 1) Any increase in appropriation in any fund for a department of local government, whether accomplished through a change in anticipated revenues in any fund or through a transfer of appropriation among departments, shall require the approval ofthe governing authority; and 2) Transfers of appropriations in any fund among the various accounts within a department of local government shall require only the approval of the budget officer, except that transfers of appropriations within a department of local government which increases the salary appropriation shall require the approval of the governing authority. a.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 for the fiscal year in such sums as the governing authority may deem sufficient, whether greater or less than the 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 lease 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 show anticipated revenues and appropriations by fund. O.C.G.A. 36-81-7 Requirement of audits; conduct of audits; contents of audits to state auditor; availability of copies of audits for public inspection. At. ... - - - - ... ... (a) Beginning with the local government fiscal year which ends between July 1,1994, and .Tune 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 $175,000.00 or more AUGUSTA, GEORGIA - 2004 BUDGET . . P23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . shall provide for and cause to be made an annual audit of the finarlcial affairs and transactions of all fund and activities of the local government for each fiscal year of the local government. (b) The governing authority of each local unit of government not included in paragraph (a) of this subsection shall provide for and cause to be made the audit required pursuant to paragraph (a) not les often than once every two fiscal years. Audits performed pursuant to this paragraph shall be for both fiscal years. (c) The governing authority of each local unit of government having expenditure of less that $175,000 in that government's most recently ended fiscal year may elect to prepare, in lieu of the biennial audit otherwise required under paragraph (2) of this subsection, an annual report agreed upon procedures. - ... - - At. ... At. ., . AUGUSTA~ GEORGIA - 2004 BUDGET P24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA-RICHMOND COUNTY, GEORGIA FISCAL POLICIES FUND ACCOUNTING The accounts of the Augusta-Richmond County are organized on the basis of funds or account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance/retained earnings, revenues, and expenditures/expenses. The following fund types are used by the Augusta-Richmond County: GOVERNMENTAL FUND TYPES Governmental Funds are those through which most governmental functions of the City are financed. The acquisition, use and balances of the City's expendable financial resources, and the related liabilities (except those accounted for in proprietary funds) are accounted for through governmental funds. The measurement focus is upon determination of changes in financial position, rather than upon net income determination. The following are the Augusta-Richmond County's Governmental Fund Types: General Fund- The General Fund is the general operating fund of the County. 11 is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds- The Special Revenue funds are used to account for the proceeds of specific revenue sources (other than Capital Project and Trust Funds) that are legally restricted to expenditures for specified purposes. Debt Service Fund - The Debt Revenue fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest and related costs. Capital Proiect Funds - Capital Project Funds are used to account for fmancial resources to be used for the acquisition or construction of maj or capital facilities (other than those financed by proprietary and trust funds). PROPRIETARY FUND TYPES .-.. ... a ... At. ... ... ... - - Proprietary Funds are used to account for the City's ongoing activities which are similar to those often found in the private sector. The measurement focus is upon determination of net income. The following are the City's Proprietary Fund Types: - - - Enterprise Funds - Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprise - where the AUGUSTA~ GEORGIA - 2004 BUDGET - - - - - P25 ... - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . intent of the governing body is that the costs (expenses, including depreciation) or providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. Internal Service Fund - The Internal Service Fund is used to account for the financing of goods or services provided by one department to other departments of the City on a cost-reimbursement basis. FIDT' ..RY FUND TYPES Fi 3' Funds are used to account for assets held by the City in a trustee capacity or as for individuals, private organizations, other governmental units, and/or other Trust Fund - Pension Trust funds are used to account for public employee . !lent systems. The Pension Trust Fund is accounted for in the same manner as 'Jprietary Funds. Agencv Funds - Agency Funds account for assets held by the City as custodian or agent for individuals, other governmental units, and non-public organizations. Agency funds are custodial in nature (assets equal liabilities) and do not include the measurement of results of operations. Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses and related assets and liabilities are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the measurement focus applied. The accounting and reporting treatment applied to a fund is determined by its measurement focus. All Governmental Funds and Expendable Trust Funds are accounted for on a spending or "financial flow" measurement focus. This means that only current assets and current liabilities are generally included on their balance sheet. Governmental Fund operating statements present increases (revenues and other sources) and decreases (expenditures and other financinguses) in net current assets. At. ... ... - All Governmental Funds Type are maintained on the modified accrual basis of accounting, 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 - - .... - - AUGUSTA, GEORGIA - 2004 BUDGET - -. - - - P26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the liabilities are incurred, if measurable. Exceptions to this general rule include: (1) accumulated unpaid vacation, sick pay, and other employee amounts which are not accrued; and (2) principal and interest on general long-term debt which is recognized when due. All Proprietary Fund Type statements are prepared on the accrual basis of accounting. 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. The Fiduciary Funds are maintained on an accounting basis consistent with fund accounting measurement objectives. The Pension Trust Fund is accounted for on the accrual basis. Agency Fund assets and liabilities re accounted for on the modified accrual basis. BUDGETARY BASIS: The General Fund, Special Revenue Funds, Debt Service Fund and Capital Projects Funds are developed on the same basis consistent with the accounting treatment. 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 and Internal Service Funds are developed on the accrual basis in accordance with Generally Accepted Accounting Principle (GAAP) consistent with the Governmental Accounting Standards Board (GASB). FINANCIAL MANAGEMENT The purpose of this section is to present the policies-guidelines that Augusta-Richmond County follows in managing its financial and budgetary affairs. Most of the policies- guidelines listed below are not new, but represent long-standing principles and traditions which have guided the Augusta-Richmond County in the past and have allowed the Augusta-Richmond County to maintain its financial stability, even during economic receSSIOns. GASB Statement No.34. Basic Financial Statements: The Governmental Accounting Standard Board (GASB) established a new framework for the financial reports of state and local governments. Key features of the new model are, government-wide financial reporting, additionallong-tenn focus for governmental activities, narrative overview and analysis, information on major funds, expanded budgetary reporting, infrastructure reponing. The government has implemented this standard in the financial statements for fiscal year ended December 31, 2002. AUGUSTA, GEORGIA - 2004 BUDGET P27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . OPERATING BUDGET GUIDELINES 1. Essential services will receive fIrst priority for funding 2. The City 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 that measure of 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. 3. The City 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. 4. The City will conduct performance and productivity measurements for effIciency and effectiveness. 5. Service quality, technology innovation and productivity leadership will characterize Augusta-Richmond County fInancial administration. CAPIT AL IMPROVEMENTS PROGRAM BUDGET POLICIES 1. Augusta- Richmond County has revised the five-year (2004-2008) plan for capital improvements, and will update it annually and make all capital improvements in accordance with the plan. The City currently maintains and funds a General Purpose Capitallmprovement Fund for the acquisition of major capital outlay that exceeds the $5,000 threshold. The City has now developed a comprehensive CIP budget 2003-2007. Funding for the CIP budget for the proposed FY 2004 was not addressed in the CIP because of funding constraints. ... ... ... ... ... - - - - - -. 2. The Capital lmprovements Program (Crp) is the City's plan for long and short- range physical development. The crp links the community's master development plans and fIscal plan to actual physical development. It provides a mechanism for estimating capital requirements; scheduling all projects over a fIxed period (usually five years) with appropriate planning and implementation; budgeting high priority projects and developing a CIP revenue policy for proposed improvements; coordinating the activities of various departments in meeting project schedules; monitoring and evaluating the progress of capital projects; and informing the public of projected capital improvements. - In its most basic form, the CIP is no more than a schedule listing capital improvements, in order of priority, together with cost estimates and the proposed method of financing them. The capital improvements program is not static. Adoption of the CIP does not lock Augusta-Richmond County government in for the upcoming several years. Each year the CIP will be reviewed and updated to -. - - - AUGUSTA, GEORGIA - 2004 BUDGET - P28 - . . . . . . . . . . . . . . . . . . . . . . . . . . reflect changing community priorities, unexpected emergencies or events, unique opportunities, cost changes or alternative financing strategies. This year Augusta-Richmond County Capital Improvements Program covers five years (January 1, 2004 through December 31, 2008). The City's ClP lists each proposed capital item to be undertaken, the year in which it will be started, the amount to be expended in each year, and alternative methods of financing these expenditures. 3. Augusta-Richmond County will maintain its physical assets at a level adequate to protect the City's capital investment and to minimize future maintenance and replacement costs. The budget will provide for the adequate maintenance and the orderly replacement of capital plant and equipment from current revenues where possible. Capital projects will conform to the following criteria: a. will be part of an approved City plan; b. will be part of an adopted maintenance/replacement schedule; c. will minimize operating costs; d. will be selected according to the established Capital Improvements Program Allocation Framework. DEFINING THE CAPITAL IMPROVEMENT The classification of items as capital or operating expenditures/expenses is based on two criteria - cost and frequency. Simply stated, capital improvements have the following characteristics: At. ., - - - - a. They are relatively expensive with value of over $5000. b. They usually do not recur annually c. They last long time. (5 years and over). d. They result in fixed assets. - - CIP RATING PROCEDURES -. - This rating procedure was used to prioritize the proposed CIP project. Each project was rated against the considerations and the total points determined. These points established the relative priority of each project within the program. - - - - - A. Service Level Priority Classification 1. Critical - Protects life, health or safety 2. Maintenance - Allows continuation of an existing public service at the same level, or finishes a partially complete project. AIJGUSTA, GEORGIA - 2004 BUDGET P29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B. At. WI' At. ... - ... - WI' - ... 3. Enhancement - Improves services or facilities when obsolete or inadequate. 4. New Service - Expands scope of existing public service or introduces an entirely new service. Policy Priority Classification 1. Safety/correction - protects life, health or safety (includes City correctional system). 2. Infrastructure - Public domain fixed assets such as roads, bridges, drainage systems, and similar assets that are immovable and of value only to the government unit. 3. Other - Other than listed above. C. Expected Useful Life - How long until replacement necessary? D. Effect on operating and maintenance costs - Salaries, repairs, etc. E. Effect on Revenue Sources - How does this affect City revenues? F. Grant Reimbursement - Is it available? What match percentage? AUGUSTAl GEORGIA - 2004 BUDGET - - -. - - - ... - P30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA-RICHMOND COUNTY, GEORGIA FY 2004 CIP FUNDING The FY 2004 unfunded budget for the City's 2004-2008 capital improvements program totals $180 million. The total first year budget is $25.4 unfunded. The One Percent Sales Tax Funds Special Purpose Local Option Sales Tax (SPLOST) are not included in these expenditures, SPECIAL PURPOSE ONE PERCENT LOCAL SALES TAX Augusta-Richmond County derived revenues from the Special Purpose One Percent Sales Tax covering five years 2001 through 2006 which is the fourth phase of collection. This special purpose sales tax is dedicated 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 for road improvements. CONTINGENCY RESERVE POLICIES The City will establish a general operating fund contingency expenditure reserves to provide for unanticipated expenditures of a nonrecurring nature, or to meet unexpected small increases in service delivery costs. This reserve will not exceed three percent (3%) of the General Fund. INVESTMENT POLICIES .1. Disbursement, collection, and deposit of all funds will be managed to msure maximum cash availability. 2. The City will obtain the best possible return on all cash investments within the limits of state law, local ordinances and prudent investment practices. At. ... ... ... ... - - - ... - -. - AUGUSTA, GEORGIA - 2004 BUDGET -. - -. - -. P31 -- ... - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA-RICHMOND COUNTY, GEORGIA ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICIES 1. An independent audit will be performed annually. 2. The City will produce annual financial reports in accordance with generally accepted accounting practices (GAAP) as outlined in GAAFR and GASB. REVENUE POLICIES In Augusta-Richmond County fiscal administration, management of revenues must be a primary concern along with the careful review and control of expenditures. 1. The City will try to maintain a diversified and stable revenue system to shelter it from short-run fluctuations in anyone revenue source. 2. The City will follow an aggressive policy of collecting revenues. 3. The City will establish all user charges and fees at a level related to the full cost (operating, direct, indirect, and capital) of providing the service. The City will review fees/charges annually. 4. The City will consider market rates and charges levied by other public and private organizations for similar services in establishing tax rates, fees and charges. 5. Federal revenues will be targeted as much as possible to capital improvements. All Enterprise Funds should be self-supporting. Revenue management includes within its focus, an ongoing process for reviewing and analyzing each revenue source to insure 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 are followed when considering the rates for revenue sources: 1. LOCAL TAXES .. ... a. Consider the local taxing effort of Augusta-Richmond County as compared to other similar neighboring municipalities. . . b. Consider the demand and need for public services. .-. .... AUGUSTA, GEORGIA - 2004 BUDGET . At. ... . P32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. INTER-GOVERNMENTAL REVENUE/STATE SHARED TAXES a. Insure that Augusta-Richmond County receives a fair proportion of all shared taxes and revenues within the State of Georgia 3. CHARGES FOR SERVICES a. Include within the charge, operating, capital and indirect costs of providing the service. b. Consider the market rates charged by other public and private organizations for similar services. 4. FEES AND LICENSES a. Consider cost of administering and collecting the fees or licenses. b. Consider what other jurisdictions are charging for similar licenses and fees. c. Determine the purpose of the fee and if it is being accomplished. 5. GENERAL GUIDELINES a. 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. b. All charges for services, fees and licenses should be reviewed annually and whenever possible recommendations for adjustments should be made at one time. FINANCIAL CONDITJON .a ... At. - .... ... .... - Financial condition refers to whether a government can generate enough revenues over its nonnal budgetary period to meet its expenditure obligations and not incur deficits. The fmancial condition of Augusta-Richmond County 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 malmer without incurring deficits, and assuring adequate reserves and cash flow. . - ... - - - - - - AUGUSTA\ GEORGIA - 2004 BUDGET P33 ... - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA-RICHMOND COUNTY, GEORGIA REVENUE ANALYSIS PROPERTY TAXES TAX DIGEST The Chief Tax Assessor is responsible for receiving returns and fairly and impartially assessing property. The total assessed valuation for 2003 Tax Digest is set at $4.1 billion compared to $4.139 in 2002. While the Property Taxes category is the largest source of locally generated county revenue, the vast majority of property taxes which a homeowner pays go the Richmond County Board of Education for the school system. County millage proceeds designated for County government operation in FY 2004 are presented below: The chart below sets for the actual changes in the millage rates for the Urban Services District (old City) and for the County based on 2003 Tax Digest. YEAR 2003 TAX RATE ,'B0~E., .::;. ...... ;, :....; .. , . ,.' . ... ,~" ;.. :1iJlRlB~ ..... .c",!:. 'J,e "t '. :- ~ ,.~, . ,. - . ;.+OO'Q; '\'.2'003 .... .~1Qif:F~~nce' ... . '.;'o/o. ..~. ~2U02'. .1', .2P(i)$'/, ,1;spi'ffer~nce,'.' '%.: .', County- 6.859 N/A 6.859 N/A wide M&O Capital 0.870 N/A 0.870 N/A Outlay County 0 N/A 0 N/A Bonds Fire 1.249 N/A 0 N/A Urban 0 N/A 9.339 N/A M&O Urban 0 N/A 0 N/A Bonds :'FoUil .~8:97.8 . I )7.068 '. . .. .. .. . ; . ; , .. . . Millage Value for Augusta-Richmond County Government One mill is the equivalent of $1 of tax for each $1,000 of assessed value of a resident's home. Assessed value for homeowners is arrived at by multiplying 40% times the estimated fair market value of the property. If a resident has a home with estimated fair market value of $75,000, the assessed value is $30,000 (75,000 X 40%). This value multiplied by each taxing levy will generate the taxes on each home. ... . . . . AUGUSTA, GEORGIA - 2004 BUDGET P34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA-RICHMOND COUNTY, GEORGIA REVENUE ANALYSIS Introduction: Eight major revenue sources display historical trends, these mentioned here are very stable and predictable. The Revenue Summary discusses revenue by source. Information on the impact of revenues on various budget entities will be presented in the Funds Budgets and Program Budgets sections of this Budget document. The property taxes is the largest revenue source of the total budgeted revenues for the General Fund (including Law Enforcement Fund), Urban Services District, Capital Outlay Fund and Fire Services District appropriated funds. According to the Georgia Constitution as amended, there are three "Classes" of property from which property taxes are collected. Furthermore, certain properties are "exempted" from taxation by constitution. In addressing property taxes, the following are discussed: 1. Tangible Property (1) real property (real estate) (2) personal property (3) public utility property 2.Intangible Property 3.Automobiles and Trailers (which require tags) 4.Exempt Property All property taxes are ad valorem. Ad Valorem means "according to value" therefore taxes are based on the value of the property a person owns. The value which is placed on each type of property is regulated by state laws and affected by court decisions. Since 1968, Georgia Law has required that the assessed valuation of all property for tax purposes be set at 40% of the fair market value. Fair market value is what the property would bring if it were sold on the open market in the usual manner, (i.e. a forced sale would not reflect market value). At. .- . The actual amount of tax charged an owner of a piece of property depends on its assessed value and on the county tax rate (millage rate). The tax rate is set by the Augusta- Richmond County Commissioners and excludes the rate needed by the County Board of Education. In determining the rate each year, both Boards consider how much money they will need during the year in their budgets to provide services and carryon daily operatIOns. .... .... . - ., - - ... ... At. - a .... AUGUSTA, GEORGIA - 2004 BUDGET P35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. OTHER TAXES OTHER TAXES: THESE OTHER TAX REVENUES INCLUDE THE FOLLOWING: Local Option Sales and Use Tax Bank Occupational Taxes Real Estate Transfer Tax Insurance Premium Tax Franchise Taxes Malt and Alcohol Beverage Taxes Hotel Motel Taxes Local Option Mixed Drink Tax Special Local Option Sales and Use Tax INTERNAL SERVICE FUND: Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units, on a cost reimbursement basis. ENTERPRISE FUNDS: Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) or providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. ... .. ... .. At. .. .... ..... .- .., ... ... AUGUSTA, GEORGIA - 2004 BUDGET - - - - - - P36 .- .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA-RICHMOND COUNTY, GEORGIA DEBT POLICIES/GUIDELINES 1. The City will confine long-term borrowing to capital improvements and moral obligations. 2. The City use short-term debt for bond anticipation purposes and tax anticipation purposes only if necessary. 3. The City will follow a policy of full disclosure on every financial report and bond prospectus. 4. General obligation debt will not be used for enterprise activities. 5. The City will maintain a bond retirement fund reserve fund balance which is equivalent to the amount of tax-supported debt service due for general obligation bonds in the next fiscal year. 6. The City will use voted general obligation debt to fund General Purpose Public improvements which cannot be financed from current revenues or the unreserved portion of theunvoted debt capacity. DEBT SERVICE RESERVE POLICY Reserve policies are important factor in maintaining the City in good fiscal health. Augusta-Richmond County employs two primary types of reserves. 1. Operating Reserves 2. Debt Reserves The degree of need for these reserves differ based upon the type of fund or operation involved. However, one policy statement for each type of reserve can be uniformly applied to an funds. OPERATING RESERVES There are two types of operating reserves: .-.. .... -. ... -. - - - - - 1. 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. -- - - AUGUSTA, GEORGIA - 2004 BUDGET --- - --- - P37 --- - - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Fund balance reserve of working capital is established to provide for unforeseen revenue losses. If something happens to the economy, there is flexibility without worrying that current expenditures will exceed the total revenues available. This reserve is not appropriated but recognized and maintained in the fund balance. The amount of reserve is based upon potential revenue loss that would most probably occur in the general fund. The government has an acceptable reserve policy to fund working capital up to ninety days and to provide for unforeseen economic decline and for revenue stability. DEBT RESERVES Debt reserves are established to protect bond holders from payment default. Adequate debt reserves are essential in maintaining good bond ratings. DEBT ADMINISTRATION The soundness of Augusta-Richmond County's financial condition is demonstrated by the A! rating of its bonds by Moody's Investor's Service and AA from Standard and Poor's Corporation (this rating is given to bonds that are judged to be of high quality by all standards). The City was reviewed in 2002. The constitutional debt limit for direct general obligation bonds is 10 percent of the assessed value of taxable property within the County. The current debt ceiling is $372 million. ... .. - .- .... .... - -- .... .. - -- - AUGUSTA, GEORGIA - 2004 BUDGET - - - .- - .... - P38 . . . . . . . . . . . . . . . . . . . . . . .... . . . . . . . . . . . a. .. . . COMPILATION OF FUNDS FY 2004 .- - .- .. -. ... .- - - - AUGUSTA.. GEORGIA - 2004 BUDGET .... .... .- .. P39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA, GEORGIA FY 2004 BUDGET ALL FUNDS COMBINED ADOPTED - RECONCILED BUDGET BY FUND November 26, 2003 .... ... ... .. ... ... - ... ... ... Fund Adopted Adopted Number Fund Name FY 2003 FY 2004 GENERAL FUNDS 101 General Fund $ 54,556,690 58,558,000 273 Law Enforcement 44,200,080 43,892,170 Total General Fund/Law Enforcement 98,756,770 ] 02.450,] 70 ]04 Port Authority 369,190 369.190 108 Local Law Enforcement Block Grants VII 260,930 255,000 ]09 Local Law Enforcement Block Grants VIII 0 2]2.830 SPECIAL REVENUE FUNDS 207 5% Crime Victim's Asst Program 383,000 442,790 208 Supplemental Juvenile Services 18,000 56,000 211 Federal Drug Forfeitures 0 300.000 212 State Drug Forfeitures 0 300,000 2]3 K-9 Forfeitures 0 5.000 2]5 Wireless Phase 263,000 26] ,000 2]6 Emergency Telephone Response 2,634.000 3,0]0,000 2]7 Building Inspections Fund 779,760 907,000 22] Housing & Neighborhood Development 5,013,150 4,967.240 222 Urban Development Action Grant 705.790 306.290 224 Weed & Seed Federal Grant 275,000 225.000 225 Community Greenspace 55.000 683.500 23] Board of Appeals 22,500 22.500 27] Urban Services District 15.044.960 ]5.837,320 272 Capital Outlay 3,208,720 3.220,450 274 Fire Protection ] 7,668.850 18,067,] 10 275 Occupation Tax 2.058,000 2.]13.000 276 Street Lights 1.257,020 3.166,330 277 Downtown Development Authority 837,660 827.726 278 Sheriff Capital Outlay Grant ] 00,000 340.000 296 Promotion Richmond County 3.780,000 3.780.000 CAPIT AL PROJECT FUNDS 321 Special] % Sales Tax, Phase] 3,335,1]0 4.327.650 322 Special] % Sales Tax, Phase II 2.702.5JO P.867.940 323 Special] % Sales Tax. Phase III ] ,345.950 49.345.890 324 Special ] % Sales Tax. Phase IV 27.826.980 33.268.500 326 Urban SPLOST. Phase Il 29.830 1.992.850 327 Urban SPLOST. Phase 1lI 70.000 5.827.490 352 Capital Projects 465.000 508.770 -. -- - - - - AUGUSTA, GEORGIA - 2004 BUDGET - - a .. P40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA, GEORGIA FY 2004 BUDGET ALL FUNDS COMBINED ADOPTED - RECONCILED BUDGET BY FUND November 26, 2003 Fund Adopted Adopted Number Fund Name FY 2003 FY 2004 DEBT SERVICE FUNDS 411 Debt Service 0 0 412 Urban Debt Service 367,630 400 ENTERPRISE FUNDS 506 Water & Sewerage 135,835,040 144,372,790 507 Water & Sewerage-Renewal & Extension 2,060,000 7,057.270 508 ] 996 W & S Bond Fund 1,388,280 1.226,850 509 2000 Bond Series 34,009,0]0 J] ,734,720 5]0 W&S Bond ]991 Series 47.534,020 69.327,060 541 Waste Management Fund 6,827,700 7,028.260 542 Garbage Collection Fund ] 1,1] 9,130 ] 1.520,930 546 Augusta Public Transit System 6.549,470 7,677,430 551 Augusta Regional Airport 15,851,120 16.549,680 552 Daniel Field 135,000 282.000 566 Municipal Golf Course 737,400 700.000 571 Newman Tennis Center 3] 4,350 336.890 577 Riverwalk 333.240 322.500 INTERNAL SERVICE FUNDS 61 ] Risk Management 2,127,650 2.309.040 6]6 Employee Health Benefits Fund 13.2] 8,340 ] 4.570.000 62] Workers Compensation Fund ] ,352,600 1,415,510 622 Unemployement Fund ]27,000 127.000 623 Long-Term Disability Insurance 208,000 215.000 626 Fleet Operations & Management 4,] 78,500 4.474.630 631 GMA Lease Program 3,447,070 2.780.630 TRUST & AGENCY FUNDS 76] ] 945 Pension Fund ] ,085.280 1.673.820 762 1977 Pension Fund 1,842,900 970.670 763 Urban 1949 Pension Plan 3,252,760 3.647.660 764 Other Urban Pension Plans 1.559.070 1.375,050 791 Exp Trust Fund-Perpetual Care 41.300 125.000 792 Exp Trust Fund-Joseph Lamar 175 175 797 Non-Expendable Tf-Joseph Lamar 175 175 TOTAL $ 484.766,887 $ 582.085.676 ... ... . - WI' - ... - .. -. - - AlIGUSTA, GEORGIA - 2004 BUDGET - - - - - ... ... P41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUST A- RICHMOND COUNTY FINANCE DEPARTMENT GENERAL FUND RECONCILIATION ADOPTED NOVEMBER 26, 2003 At. ... At. ~ ... ~ Total General Fund LEF General Fund M/O Revenues $ $ $ Proposed BudlZet 101.739.410 57.847,240 43,892.170 a) Decrease use of Fund balance ( 1,429,240) (1,429,240 - b) Millage increase .35 1,100,000 1,100,000 - c) Millage Increase .2227 775,000 775,000 - d) Millage increase .0575 200.000 200.000 - - Total Millage .6302 - Rev-HRC-EEOC 65,000 65,000 - Total Adiusted Budt!et 102,450,170 58,558,000 43,892,170 Expenditures 101,739,410 57,847,240 43,892,170 a) Law Enforce .Personnel 600,000 600,000 b) Animal Control Center 240,000 240,000 c) 1. T. Personnel 144,000 144,000 d) EEO Program 131,500 131,500 e) COLA 3% May 1, 2004 1,100,000 594,000 506,000 f) Senior Citizen Program 90,000 90,000 g) Manpower Say. (120 days) (2,151,250) (1,707,340) (443,910) h) EMS Services 775,000 775,000 i) Transfer to E-911 Fund 200,000 200,000 j) Diamond Lakes Library ( 130,000) (130,000) k) Cell Phones, pagers (25,000) (25,000) 1) Repairs/Bldg. Maintenance ((75,000) ((75,000) m) Travel, Ed, Training, Local (100,000) (82,500)) (17,500) Mile. Misc. Adjustment Identified (88,490) (88,490) Transfer In (Out) 644,590 (644,590) Total Adiusted Expenditures $102,450,170 $58,558,000 $43,892,170 .- ... - - -. AlJGUSTA, GEORGIA - 2004 BUDGET - ... -- - - - - P42 ... ... . . . .-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . At. .... . At. ., .... .... - .... ..-. - - -- - -- - - - .... General Fund.::- This fund is the general operating fund of the County. It is used for all financial resources except those required to be accounted for in another fund. AUGUSTA. GEORGIA - 2004 BUDGET P43 . . . . A UGUSTA, GEORGIA . GENERAL FUND . FISCAL YEAR 2004 . . . 2002 2003 2004 . Actuals Budget Budget . . Revenues . Taxes $ 24,469,516 24,979,750 30,283,290 . Licenses And Permits 2,186,215 1,350,160 1,338,000 . Use of money and property 1,432,533 1,417,690 1,728,810 Charges for Services 13 ,566,415 13,227,920 12,734,070 . Fines and Forfeitures 6,416,273 6,759,640 6,448,640 . Intergovernmental Revenue 691,677 1,230,000 760,000 . Contributions and Donations 411 0 0 . Miscellaneous Revenue 491,834 1,033,100 1,023,480 . Other Financing Sources 0 1,371,170 2,270,760 . Total 49,254,874 51,369,430 56.587,050 . . Transfers In 2,617,219 3,187,260 1,970,950 . . Total Revenues $ 51,872,093 54,556,690 58,558,000 . . Expenditures . Personal Services & Employee Benefits $ 30,865,743 32,730,800 32,375,108 . Purchased/Contracted Services 7,102,086 8,103,890 8,858,882 . Supplies 5,327,908 6,438,160 6,322,790 . Capital Outlay 169,005 0 100020 . InterfundlInterdepartmental 1,808,955 2,322,970 1,970,690 . Other Costs 4,815,643 5,501,240 6,184,690 Debt Service 697,806 37,000 49,110 . Cost Reimbursement (26,239) ( 136,700) (137,700) I . Non-Departmental 25.028 ( 450,670) 1,664.190 : . Total 50,785,935 54,546,690 57,387,780 I . 1.170.220 ! . Transfers Out 917.797 ) 0.000 . . Total Expenditures $ 51.703.732 54.556.690 58.558.000 At. .. . Fund 101 . P44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA-RICHMOND COUNTY GENERAL FUNDI LA W ENFORCEMENT OPERATING REVENUES BY REVENUE TYPE (DETAIL) 2004 BUDGET Description 2002 Actuals 2004 Budget Taxes Real Property Tax-Curr Year Real Property Tax Timber Tax - Current Year Early Payment Discount Motor Vehicles - Current Year Mobile Homes - Current Year Rail Road Equipment-Current Yr Real Estate Transfer Recording Intangible Tax Electric Franchise Tax Water Franchise Tax (In Lieu) Gas Franchise Tax Television Cable Franchise Tax Telephone Franchise Tax Other Franchise Tax Local Option Sales & Use Tax Alcoholic Beverage Excise Tax Local Option Mixed Drink Tax Penalties - Delinquent Taxes Total Taxes $2,565,515 o 390 -161,152 399,152 23,343 19,834 167,032 747,586 9,504,096 1,144,720 885,849 1,526,710 1,683,914 85,000 2,980,490 2,057,230 219,773 620,033 24,469,515 Licenses And Permits Alcoholic Licenses - Beer Non-Business Building Inspect Building Permits Mobile Horne Permits Location Permits Late Tag Penalty Motor Vehicle Title Fees Total Licenses and Permits 1,195,341 -3,120 831,485 o 17,950 119,300 25,258 2,186,214 Revenues A ., . . . P45 2003 Budget $2,689,070 o 580 o 289,280 19,960 20,000 275,000 525,000 9,600,000 1,224,850 920,000 1,158,000 1,600,000 42,500 3,865,510 2,000,000 225,000 525,000 24,979,750 1,120,000 o o 74,160 16,000 100,000 40.000 1,350,160 $4,710,540 72,730 510 o 297,820 19,370 100 163,000 740,000 9,515,210 1,265,920 886,000 1,526,710 1,683,910 85,000 6,389,240 2,057,230 220,000 650.000 30,283,290 1,200,000 o o o 18,000 120,000 25,000 1,363,000 . . . . 2002 2003 2004 . Description Actuals Budget Budget . . Intergovernmental Revenues . Fed Op Grant-Categor-Direct 63,507 190,140 0 . Fema Grant 0 0 0 . DCA Pass-Through 8,750 0 0 . GA Voter Education Grant 17,1 00 0 0 . EPD Brownfield Grant 0 0 200,000 Tennis for Life Grant 29,525 33,000 24,750 . Hazard Mitigation Grant 0 0 100,000 . Ga- Operating Asst Juvenile Ct 26,941 29,250 36,420 . St Ga J ud Contract 103,663 100,000 110,000 . AC-Spay & Neuter Program Grant 7,500 7,500 0 . Ga Transit Capital Asst 85,000 0 0 Crime Victim's Grant-DA 42,016 46,010 39,750 . Victim Asst Grant-Solicitor 0 29,400 29,500 . Local govt-Pymt in Lieu Tax 982,476 982,390 982.390 . Total Intergovernmental Revenues 1,366,478 1,417,690 1,522,810 . Services . Probation Fees 16,542 55,000 17,000 . Court Costs, Fees & Charges 827,188 780,000 800,000 . Indigent Defense Reimbursement 292,161 215,000 329,540 . Burke/Columbia County DA Reimb 414,305 375,000 400,000 . Printing & Dup Service Fees 0 0 0 . Reader Printer Fees 23,282 24,600 24,000 Data Processing Fees 4,630 3,000 3,000 . Motor Vehicle Tag Coli Fees 211,642 214,000 214,000 . Auto Tag Mailing Fees 0 0 0 . Wildlife Tag Fees 1,780 1,000 2,000 . Lic & Insp Admin Allow-Recovery 0 0 41,560 Code Enforcement-Code Enf Allocation-Recovery 0 0 49,140 . Code Enforcement-CDBG Funded 0 0 200,000 . Ind Cost Allocation-Port Auth 41,500 26,860 33,340 . Ind Cost Allocation-5% 0 0 ]0,420 . Ind Cost Allocation-Wireless Phase 0 10,000 720 . lnd Cost Allocation- E-91 1 303,134 162,060 ] 82.320 Ind Cost Allocation-Inspection 0 50,610 ]9,4]0 . Ind Cost Allocation-Housing ND 69,800 120,870 104.250 . Ind Cost Allocation-Urban Dev Action 0 5,790 6.290 . Ind Cost Allocation-Urban SD 44.000 32,070 33,J 40 . At. . . . P46 . . . . . 2002 2003 2004 . Description Actuals Budget Budget . Ind Cost Allocation-Capital Outlay 0 9,950 4,900 . lnd Cost Allocation-Law Enforce 4,180,737 3,676,200 3,215,220 . lnd Cost Allocation-Waste Mang 80,600 96,450 78,640 . Ind Cost Allocation-Solid Waste Recoy 0 100,000 102,500 . Ind Cost Allocation-Transit 120,400 148,680 168,340 . Ind Cost Allocation-Bush Field 136,900 239,870 236,410 . lnd Cost Allocation-Daniel Fld 6,900 6,900 9,550 lnd Cost Allocation-Muni Golf 22,300 60,190 60,850 . Ind Cost Allocation-Newman Ten 6,000 6,000 34,670 . Ind Cost Allocation-Old GOy't 0 0 0 . Ind Cost Allocation-Risk Mgmt 137,300 137,300 100,780 . Ind Cost Allocation-Promotion Tourist 0 5,980 0 . Ind Cost Allocation-Street Lights 0 3,240 6,280 Ind Cost Allocations-Fire 404,900 410,550 294,270 . Ind Cost Allocation-Occupation 12,500 6,000 6,300 . Ind Cost Allocation SPL-321 0 9,690 4,510 . lnd Cost Allocation SPL-322 0 12,170 35,310 . lnd Cost Allocation-SPL-323 96,000 163,340 87,550 lnd Cost Allocation-SPL-324 583,500 583,500 103,820 . lnd Cost Allocation-SPL-326 0 1,850 2,770 . lnd Cost Allocation-SPL-327 33,700 36,890 17,310 . lnd Cost Allocation-1945 0 0 13,820 . Ind Cost Allocation-1977 0 0 15,670 . lnd Cost Allocation-] 949 0 0 42,660 lnd Cost Allocation-Other Pension 0 0 10,050 . lnd Cost Allocation-Utilities 558,900 804,500 878,480 . Election Qualifying Fees 16,359 15,000 15,000 . Sale of Maps & Publications 8,144 10,000 10,000 . Bid Spec Fees 1,790 500 1,700 . V oter Lists and Labels 4,965 l,500 6,000 Commissions on Tax Collections 1,843,461 1,700,000 1,850,000 . Coroner Reports 350 400 400 . Telephone Commission-General 0 0 0 . RCCI-Inmate Store 32,059 28,530 0 . Other Fees & Charges 0 0 30,000 . Prisoner Housing Fees 1,417,380 1,460,000 1,524,000 GA DOT RCCl Guard Reimbursemnt 72,658 130,200 80,000 . New Savannah Bluff Lock & Dam-St,Sidewalk& curb Rep 0 0 0 . State Road Maintenance 33,975 33,980 33,980 . Demolition Fees 60,912 42,000 61,000 . . . . P47 . . . . . . 2002 2003 2004 Description Actuals Budget Budget . . Keep Augusta Beautiful Surcharge 282,085 225,000 285,000 . Demo/lnert Surcharge 23,568 18,000 20,000 . Planning and Zoning 0 0 6,000 . Animal Control & Shelter Fees 53,464 44,300 53,000 Pendleton King Park-Rents & Royalties 0 0 0 . Cemeteries 50,200 50,000 50,200 . E911 Charges-Cellular 8,415 0 0 . Public Room Rental-Radison 5,253 0 0 . Parking fee 159,280 0 0 . Returned Check Fee 8,996 5,000 9,000 Utility Cut Repairs 36,621 0 0 . Other Charges for Service 54,166 0 0 . Human Relations Commission-HRC-EEOC-Contract 55,200 55,000 65,000 . Total Charges for Services 12,859,902 12,414,520 12,101,070 . . Recreation . Garrett Comrn-Program Fees 16,320 15,000 15,000 . Skateboard Park-Program Fees 1,500 0 0 . Dyess Park-Program Fees 1,600 2,000 2,500 . Minnick Park-Program Fees 6,550 5,000 4,000 . Henry Brigham-Ceramics-Program Fees 93 0 0 Georgia State Games-Program Fees 325 0 0 . Individual Activities-Program Fees 181 4,000 0 . Savannah Place Park-Program Fees 5,208 4,000 5.000 . May Park Comm Cent-Program Fees 6,500 8,300 6,000 . Hephzibah/Carroll Park-Program Fees 14,088 9,500 9,500 . Special Activities-Program Fees 12,304 10,000 ]0,000 Program Fees-Aquatics 8,654 10,000 10,000 . McBean Park-Program Fees 18,387 13,000 15,000 . McDuffie Woods Park-Program Fees 10,603 12,000 12,000 . Merry Street Ceramics-Program Fees 10,216 12,000 5,000 . Blythe Park-Program Fees 28,422 20,000 20,000 Henry Brigham Swim Center-Program Fees 24,432 20,000 20,000 . Other Concessions-Program Fees 24,351 25,000 25.00d . Bernie Ward Comm Cent-Program Fees 37,604 35,000 "-.ood j), I . Henry Brigham Comm Cent-Program Fees 45,595 45,000 45,00q . Sand Hills Program Fees 0 0 5,OO~ . Fun Zone-Program Fees 40,867 0 Warren Road Comm Cent-Program Fees 57,713 50,000 50,000 . . . . P48 . . . . . . 2002 2003 2004 . Description Actuals Budget Budget . Diamond Lakes Reg Park-Program Fees 69,428 60,000 61,000 . Adult Programs-Program Fees 70,160 85,000 85,000 . Augusta Aquatics Cent-Program Fees 126,685 100,000 105,000 . Youth-Program Fees 130,087 120,000 120,000 . Recreation Admin-Program Fees 939 0 0 Doughty Park-Program Fees 2,120 0 3,000 . Program Fees 10,304 15,000 0 . Sue Reynolds Park-Program Fees 791 0 0 . Jones Park Pool-Program Fees 2,720 2,600 0 . Dyess Park Pool-Program Fees 656 0 0 . The "Boathouse" Comm Cent-Program Fees 45,295 50,000 50,000 Julian Smith Casino-Program Fees 39,584 45,000 45,000 . Julian SmithBBQ Pit-Program Fees 18,980 22,000 22,000 . Sue Reynolds Center-Program Fees 1,991 2,000 2,000 . Rents & Royalties 1,818 0 0 . Gracewood Rents & Royalties 13,792 7,000 7,000 . Fleming Activity Cent-Program Fees -1,200 0 0 Lake Olmstead Stadium-Rents & Royalties 16,667 30,000 50,000 . Old Government House Rents & Royalties 43,935 50,000 50,000 . New Savannah Bluff Lock & Dam-Program Fees ]6,760 20,000 20,000 . Total Recreation 983,025 908,400 9] 4,000 . Charges For Services 13,842,927 13,322,920 13,015,070 . . . Fines And Forfeitures . Superior 641,682 715,000 642,000 State 4,432,726 4,800,000 4,433,000 . Magistrate 832,163 830,000 832,000 . CC Marshal-Filing Fees 0 69,640 69,640 . Juvenile 19,624 20,000 20,000 . Probate Court 179,68 ] 155,000 180,000 . Bond Forfeitures ] 8,025 0 0 Drug treatment/education 251,684 150,000 252,000 .. I ... DA Welfare Fraud Investigation 40,688 20,000 20.000 At. Total Fines And Forfeitures 6,416,273 6,759,640 6.448.64(1 ., - . - I ... - ... Investment Income - Interest revenues 664,134 1,200,000 670,000 - -. Int Earned-Tax Commissioner 27 .543 30.000 90.000 - - - - - - - P49 - - . . . . . 2002 2003 2004 . Description Actuals Budget Budget . Total Investment Income 691,677 1,230,000 760,000 . . . Contributions And Donations . Contributions & Donation fr 0 0 0 Recreation Admin-Adopt-A-Park Program 82 0 0 . Total Contributions And Donations 82 0 0 . . . Miscellaneous Income . Rents and royalties 17,258 35,000 18,000 . DF ACS-Admin-Rents & Royalties 840,477 840,000 840,480 . Miscellaneous Income 25,585 12,000 15,000 . Tax Commissioner-Other Revenue -4,919 1,100 0 . Prior Period Income -597,139 0 0 Board of Health-Substance Ab-Rents & Royalties 0 50,000 50,000 . Total Miscellaneous Income 281,262 938,100 923,480 . . Total General Fund Revenue (101) 49,254,428 49,998,260 54,316,290 . . Transfers . . Op Tsfr fr 5% CV AP Fund 40,000 0 0 . Op Tsfr fr., Urban Services 712,500 1,460,000 0 . Op Tsfr fr, Capita] 728,865 0 0 . Op Tsffr, Law Enforcement 1,135,854 ] ,727,260 ] ,970,950 Op Tsfr from Special 1 % Sales Tax 0 . Total Transfers 2,617,219 3,187,260 1,970,950 . . Other d . Property Sale 0 0 . Capital Lease Curr Y r Purch 0 0 Q Encumbrance Carry Forwards 0 0 q ~ . Capital Project Carry Forwards 0 0 q - Fund Balance Appropriations 0 1,371.170 2.270,76~ ... - Total Other 0 1,371,170 2,270,76~ - - - Total General Fund (101) $51.871,647 $54.556,690 $58.558,(100 .- WI' -. - .- -- P50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - ... - - - - - ... - - - - -. -- -. - AUGUSTA-RICHMOND COUNTY GENERAL FUNDILAW ENFORCEMENT OPERATING EXPENSES BY SERVICE AREAS (DETAIL) 2004 BUDGET 2002 2003 2004 Department Actuals Budget Budget General Governmental Contingency By Function $356,379 $0 $195,860 Clerk of Commission 206,620 230,060 227,380 Mayor's Office 210,748 188,130 208,260 Mayor's Discretionary Acct 7,389 10,000 10,000 County Administrator 511 ,106 674,930 734,440 Commissioners 249,877 263,790 274,220 Commission - Other 9,176 12,160 5,000 Promotion Account 19,663 26,540 40,350 Local Legislative Interests 12,000 23,840 9,440 Board of Elections 362,092 310,960 355,120 Election Expenses 374,383 86,700 349,310 V oter Education Grant 17,000 0 0 Finance - General 873,682 1,110,350 1,196,290 Finance - Accounting 307,348 290,000 298,700 Finance - Treasurer Emeritus 3,193 3,000 3,000 License 482,567 501,450 482,540 License & Inspection Administration 164,052 155,200 174,010 Purchasing 290,091 365,120 365,710 Law 334,772 371,590 373,980 ARC-Law Dept 193,817 348,010 388,570 Computer Management / GIS 2,840,646 3,628,130 3,886,785 Human Resources 442,680 482,000 493,810 Personnel - Training 7,808 20,000 20,000 Employee Functions 11,637 15,000 20,000 Character Training 850 0 0 Tax Commissioner 664,968 695,940 738,950 Tag Office 720,617 736,190 8]4,510 De]inquent Tax 247,387 260,950 273,740 Del Tax Sales - Fees / Cost -4,463 0 0 Tax Assessor 1,484,1 ]6 1,650,990 1,682,730 Board of Appeals 2,] 17 ]4,750 14.780 Board of Tax Assessors 43,619 49,050 49,050 Citizens Service & Information 37,844 54,700 53,910 ARC-Publication/Annual Report 0 ]6,000 ]6,000 Facilities Management - Administration 256.553 263,150 271,410 Buildings and Grounds - Municipal Building 797.247 924.440 901,820 Buildings and Grounds - JLEC 1,146.785 1.219,790 1.287.600 Buildings and Grounds - Phinizy Road Del. Center 494.993 585,900 526.81(1 P51 . . . . . 2002 2003 2004 Department Actuals Budget Budget . . Buildings and Grounds - lnhouse Projects 45,590 23,500 9,210 . Planning & Zoning 308,321 314,570 320,570 . Print Shop 144,363 169,630 193,050 Carpenters Shop 800,813 772,650 786,710 . Records Retention 85,117 86,780 92,150 . Total General Governmental 15,565,563 16,955,940 18,145,775 . Judicial . Superior Court 1,017,425 1,121,320 1,104,410 . Contingency By Function 94,505 0 139,070 . Clerk of Superior Court 1,337,531 1,436,720 1,562,280 District Attorney - Circuit 1,130,486 1,190,950 1,406,030 . Victim Assistance Grant (DA) 105,828 106,980 105,610 . State Court - Judge 595,730 648,570 615,350 . State Court - Probation 388 0 0 State Court - Solicitor 1,133,390 1,241,250 1,206,150 . Victim's Assistance Grant Solicitor 21,519 4,410 31,800 . Magistrate Court 0 0 0 . Civil Court - Chief Judge 158,983 168,]40 ]81,960 Civil Court - Presiding Judge 140,529 147,070 ]51,310 . Civil Court - Clerk 653,723 719,840 783,080 . Magistrate 7,62] 7,200 7,200 . Probate Judge 426,684 471,360 491,320 Juvenile Court 362,043 355,000 362,380 . Juvenile Court - Citizens Review 8,109 8,820 32,200 . CYCC Grant 0 0 36,420 . Municipal Court 26,805 0 27,740 Public Defender 0 0 690,000 . Indigent Defense System 1,309,243 1,293,330 1,175,660 . Civil Court - Marshal 961,991 1,049,040 1,]57,300 . Jury Clerk 48.790 67,530 57.680 Total Judicial 9,541,323 10,037,530 11,324,950 . . Public Safety . Court Security 0 0 0 Contingency By Function 44,628 0 72,180 . Drivers License Bureau 9,690 14,860 ]4,860 - Security-Municipal Building 261.276 ] 92,130 196,720 ... .-. Correctional Administration ],083 0 0 ... - - - - - - - - -. - - - - P52 . . . . . 2002 2003 2004 Department Actuals Budget Budget . . RCCI 3,273,873 3,377,470 3,466,450 . RCCI Inmate Store 21,709 28,530 29,400 . RCCI-Sheriff Prisoners Program 138,009 616,530 636,220 Emergency Medical Service 373 0 775,000 . Ambulance 0 0 0 . Coroner 284,783 328,790 396,770 . Building Inspections 1,890 0 0 Animal Services 713,885 776,220 1,027,560 . AC Spay & Neuter Program 0 0 0 . 878 Engineer 11,459 11,460 11,460 . Emergency Management 183,680 143,800 182,100 Hazard Mitigation Grant 0 0 100,000 . Total Public Safety 4,946,338 5,489,790 6,908,720 . Public Works . PW - Administration 1,104,539 1,399,950 1,693,210 . Contingency By Function 34,112 0 83,500 . EP A Brownfield Grant 0 0 200,000 . PW - Roads and Bridges 3,006,124 3,402,140 3,089,570 PW - Street Lights 27,900 390,800 0 . PW - Traffic Engineer 1,409,580 1,419,620 1.467,390 . PW - Electricial 0 0 0 . Riverwalk/Augusta Commons 33,111 81,970 114,950 Parking Facilities 166,476 0 0 . Eviction & Vacant Lot Clean Up 3,073 186,000 189,740 . Total Public Works 5,784,915 6,880,480 6,838,360 . Health And Welfare . Board of Health - Public 1,223,227 1,223,230 1,223,230 . Contingency By Function 39,360 0 50,480 . Board of Health - Mental 15,084 15,090 9,200 Board of Health - Substance Abuse 28,997 15,880 6,810 . Project Access 400,000 400,000 400,000 . University Hospital-Indigent Care 0 0 0 - Mosquito Control 115,236 116,570 116,570 ... DFAC - Administration / Social 120,256 120,000 120.000 .... Salvation Anny Landfill Charges 0 9,650 9,650 ... - GADOT Lanfill Fees 0 7,500 7.500 - -. DFAC - Food Stamps 59,539 ] 02,000 65.000 - DFAC - Child Abuse Shelter 30,000 30,000 30.000 - - OF AC - Safe Homes 10,000 10,000 ]0,000 Transitional Child Care Center 0 0 0 Total Health And Welfare 2,041,699 2Jl49,920 2.048,440 - P53 . . . . . 2002 2003 2004 Department Actuals Budget Budget . . . Recreation Rec. Admin. 1,270,617 1,143,170 1,183,740 . Contingency By Function 10,496 0 57,800 . Rec. Mechanical Shop 0 0 0 . Rec. Shop 799,500 840,810 972,090 Rec. Senior Adults 52,198 53,770 56,390 . Rec. Special Populations 19,109 10,770 10,960 . Rec. 1ndiv Activities 8,964 3,760 4,200 . Rec. Special Activities 40,312 23,000 108,000 Rec. Fun Zone 30,798 0 0 . Rec. Boxing 79,878 91,660 72,550 . Rec. Athletics 479,770 523,420 534,330 . Rec. Youth Programs 230,816 239,350 250,900 Rec. Adult Programs 55,828 67,150 75,150 . Rec. Aquatics 189,898 101,870 111,560 . Rec - Augusta Boxing Club 0 0 0 . Rec. Henry H. Brigham Center 192,826 202,21 0 202,290 Rec. Bernie Ward 161,111 168,790 188,850 . Rec. Sand Hills 0 12,690 70,590 . Rec. Blythe Center 93,092 94,640 99,770 . Rec. Central Park 29 0 0 Rec. Dougherty Park 3,189 4,020 7,700 . Rec. Dyess Park 24,972 17,190 18,160 . Rec. Eastview Park 5,440 12,270 12,990 . Rec - 4H Camp 447 400 400 . Rec Garrett Community Center 94,006 102,190 106,260 Rec. Hephzibah Park 49,495 49,980 60,350 . Rec. Hickman Park 5,904 8,470 8,720 . Rec. Hyde Park 1,617 1,620 7,740 . Rec. Jamestown Park 6,896 7,710 7,830 Rec. W. T. Johnson 71,459 102,010 33.270 . Julian Smith Park 10,289 10,780 10,920 . Rec. McBean Park 58) 13 68,430 105,500 . Rec. Mcduffie Road 162,097 190,070 170,960 Rec. May Park 178,932 181,670 255,470 . Rec. Minnick Park 3,662 6,050 6,180 . Rec. Savannah Place Park 48.323 53,480 99.600 . Rec. Sue Reynolds Park 0 0 0 Rec. Warren Rd 202,922 212,510 230.169 .... Rec - Merry Street Ceramics 66.726 45,490 50,98Q ... ... Rec - Henry Brigham-Ceremics 2.600 4.500 4.500 I - Rec. Henry Brigham Senior Center 36,143 39,1 00 42,340 - - .. - - - - - -- P5<i - . . . . . 2002 2003 2004 Department Actuals Budget Budget . . Rec. Nutrition Blythe 7,974 16,000 0 . Rec. Nutrition McBean 17,976 36,000 0 . Rec. Nutrition Hephzibah 6,876 13,800 0 Rec. Nutrition Sav Place 16,476 33,000 0 . Rec. Nutrition Bethlehem 16,974 34,000 0 . Rec. Nutrition Belle Terrace 19,422 38,900 32,520 . Rec - Fleming Complex Concessions 0 900 900 Rec - Eisenhower Concessions 491 1,050 1,050 . Rec-Field #5 Concessions 101 0 0 . Rec-May Park Concessions 0 1,050 1,110 . Rec-WT Johnson Concessions 0 900 900 Rec. Concessions 12,038 27,150 17,210 . Big Oak Park 0 0 0 . Rec. Chafee Park 3,248 3,850 3,940 . Rec - Eisenhower Park 14,446 14,880 16,050 Rec. Meadowbrook Park 284 0 0 . Rec. Wood Park 226 550 610 . Rec. Wood Street Park 856 3,300 3,410 . Rec. Misc. Parks 149,489 128,050 130,830 Rec. Belle Terrace Swim Center 91,622 117 ,21 0 131,980 . Rec - Bernie Ward Swimming Pool 2,050 3,000 3,000 . Rec - Jones Park Pool 1,098 3,000 3,000 . Rec - Dyess Park Pool 0 3,000 3,000 Rec - Fleming Tennis Center 3,417 9,280 10,260 . Rec. Augusta Aquatics Center 328,488 365,230 422,070 . Rec - Fleming Sports Complex 2,251 3,900 4,320 . Rec. West Aug. Soccer Complex 74,309 81,850 91,980 Rec. Diamond Lakes Regional Facility 332,210 376,030 343,290 . Rec. The Boathouse 63,611 65,470 70,990 . Rec - Julian Smith Casino ]4,822 25,920 26,110 ... BBQ Pit 33,869 30,890 31.230 .. Gracewood Center 4,992 8,300 8,470 . Sue Reynolds Center 4,549 5,230 5,330 ... Fleming Activity Center 8,119 9,500 9,910 .. - Old Government House 70,149 75,410 79,010 -- Gordon Lakes 0 0 O! - I - Rec. Lock & Dam Park-Savannah Bluff 55,342 58,470 61.140 I - Rec. Skateboard Park 439 1,500 1:500 I - -. Rec. GA State Games 60,925 0 0 - Rec. Approp Shiloh 14,250 14,250 14.250. Rec. Approp Berry ]0,000 10,000 10,000 Grant- Tech for Tennis for Life 29,525 33,000 24,750 Rec-S ummer Youth Employment 38.23 ] 53.820 65.780 Total Recreation 6,259,819 6,402,640 6.869.100 P55 . . . . . 2002 2003 2004 . Department Actuals Budget Budget . . Culture Riverwalk 0 0 0 . Rec. Pendleton King Park 91,823 104,520 123,025 . Senior Citizens 12,350 12,350 233,910 . Lucy Craft Laney 50,000 200,000 50,000 . Augusta Richmond Cty Museum 75,000 300,000 275,000 Trees and Landscaping 1,449,018 1,357,310 1,476,170 . Cemeteries 477,358 568,500 612,320 . Historic 0 0 0 . Historic Augusta 15,686 15,690 15,690 Greater Augusta Arts Council 140,000 140,000 140,000 . Ezekiel Harris House 299 30,000 30,000 . Sister City 3,664 5,000 5,000 . AUG/RC Library 1,795,488 1,937,520 1,974,190 Total Recreation And Culture 4,110,686 4,670,890 4,935,305 . . Housing & Development . Extension Service 134,491 141,460 139,600 Contingency By Function 0 0 2,650 . Natural Resources Conservation 33,025 35,740 37,340 . Southeastern Natural Sciences 55,092 55,090 55,090 . Forest Resources 0 0 0 Forestry 32,581 33,270 37,090 . USDA - ASCS 2,316 2,320 2,320 . Building lnspection 638,309 0 0 . Boiler Inspection 0 0 0 Code Enforcement 502,403 574,730 587,410 . Code Enforcement-CDBG Funded 0 0 201,720 . Augusta Tomorrow 10,629 11,000 11,000 . Industrial Dev. - Forward Augusta 100,771 125,000 100,000 CSRA Planning & De\'. 107,350 107,350 107)50 . Paine College Summer Employment 14,282 14,280 14,280 . Alliance for Fort Gordon 0 0 50,000 . Equal Opportunity 2,596 41,850 192,170 Human Relations 280.100 275.620 297.610 . Total Housing And Development 1,913,945 1,417,710 1,835,630 . . TOTAL GENERAL FUND 101 (OPERATION) 50,164,288 53,904,900 58,906,280 . Non Departmental . Contingency 0 572.380 588,490 . New Programs 0 950 0 New Personnel/Upgrades 0 1.030.000 0 . . . A ... P56 A ... . . . . . 2002 2003 2004 . Department Actuals Budget Budget . FY03-Reduction 0 -2,108,000 0 . Perm Full-Time S & W 0 0 -2,707,340 . Perm Full-Time S & W-Comp Time 0 -800,000 0 Health Insurance 0 972,970 0 . GMEBS Pension Plan 33,440 38,300 0 . Workers Compensation 0 254,210 0 . General Supplies and materials 3,220 0 0 Risk Management Allocation 499,234 0 0 . Residual Equ-Capital Projects 18,027 0 0 . Contingency-GMEBS Pension Plan 0 0 0 . TOTAL NON-DEPARTMENTAL 553,921 -39,190 . -2,118,850 . Debt Service . COPS's-Bonds Principal 0 0 0 . COPS's-Bonds Interest 0 0 0 COPS's-Bonds Agent Fees 7,554 0 0 . TOT AL DEBT SERVICE 7,554 0 0 . . Prior Period Adjustments 1977 Pension Plan 0 0 0 . Vehicle Cost Allocation 0 0 0 . TOT AL PRIOR PERIOD ADJUSTMENTS 0 0 0 . . Operating Transfer Out . FY -2001 Reduction 0 0 0 . Oper Trsf Out Zoning Appeals 10,000 10,000 10,000 Oper TrsfOut Building Inspection 367,429 0 0 . Oper Trsf Out Law Enforcement 0 0 644,590 . Oper Trsf Out Street Lights 0 0 315,630 . Oper Trsf Out Transit 170,000 0 0 Oper Trsf Out Employee Health Benefits 0 0 0 . Oper Trsf Out Risk Management 0 680,980 600,350 . Oper Trsf Out Emergency Telephone Response 0 0 200,000 . Residual Equ Trs-Bldg Inspection -12,258 0 0 Residual Equ Trs-State Capital Grant 665 0 0 . Residual Equ Trs-Old Govt House 20,622 0 0 . Residual Equ Trs-lnmate Trust -317 0 0 . Residual Equ Trs-98 Pension 2.407 0 0 TOTAL OPERATING TRANSFER OUT 558,548 690,980 1,770,570 I - ... 58.558,0001 At. GRAND TOTAL GENERAL FUND 101 51.284,311 54,556.690 - ... ... - ... - - - - - - P57 - - . . . . .-/~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. Law Enforcement Fund- This fund is a sub-fund 'Of the General Fund. It accounts for property tax revenues from the established mill rate for law enforcement, and other revenues, other financing sources, and expenditures related to law enforcement. - ... - ... - - - - - AUGUSTA. GEORGIA - 2004 BUDGET - - -. - - - .-. P58 .-. . . . . . . A UGUSTA, GEORGIA . LA W ENFORCEMENT . FISCAL YEAR 2004 . . . . 2002 2003 2004 Actuals Budget Budget . . Revenues . Taxes $ 39,934,334 42,320,190 40,101,970 . Use of money and property 100,774 29,480 . Charges for Services 1,234,282 1,277 ,690 1,017,470 . Fines and Forfeitures 1,232,928 645,000 644,000 . Intergovernmental Revenue (161,702) ( 120,000) (260,000) Other Financing Sources 73,516 0 0 . . Total 42,414,132 44,122,880 41,532,920 . . Transfers In 901,386 77,200 2,359,250 . Total Revenues $ 43,315,518 44200,080 43,892,170 . . . Expenditures . Personal Services & Employee Benefits $ 27,133,131 29,660,920 28,774,300 . Purchased/Contracted Services 863,788 977 ,360 989,550 . Supplies 5,255,243 6,242,460 6,985,420 . Capital Outlay 377,068 0 0 InterfundlInterdep artm ental 6,165,067 5,701,070 5,512,480 . Debt Service 1,223,329 0 0 . Cost Reimbursement (95,788) (300,000) (840,000) .... N on-Departmental 0 113,810 1,144,060 ... -. Total 40,921,838 42,395,620 42,565,810 ... -. -- Transfers Out 1.901,370 L804,460 1,326.360 -. -- -. -- Total Expenditures $ 42.823.208 44200,080 43.892.170 -- -- - Fund 273 - P59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .a ... AUGUSTA-RICHMOND COUNTY GENERAL FUNDI LA W ENFORCEMENT OPERATING REVENUES BY REVENUE TYPE (DETAIL) 2004 BUDGET Description 2002 Actuals 2004 Budget Revenues Taxes Real Property Tax-Curr Year Real Property Tax Timber Tax-Current Year Motor Vehicles-Current Year Mobile Homes-Current Year Railroad Equipment-Current Year Local Option Sales & Use Tax Total Taxes $18,105,413 o o 1,779,432 100,081 o 19,949,407 39,934,333 Intergovernmental Revenue DCA Pass Through Grants Domestic Violence Agnst Women Grant OCDETF-Local Overtime Grant ST Op Grant-Noncateg-direct Total Intergovernmental Revenue -27,500 o 10,443 14,252 -2,805 Charges for Services Sheriff Fines & Fees Printing & Dup Service Fees Sales of Maps & Pub Data Processing Fees Bid Spec Fees Telephone Comm-Jail Social Security Informant Fee St Criminal Alien Assist Prog Criminal Background Checks Augusta Housing Reimbursement Fingerprinting Prisoner Reimb County Jail Total Charges for Services 88,361 73,683 o 1,776 4,931 214,638 34,400 17,803 6,214 440,331 o 352,145 1,234,282 .- ... -- ... - ... .- - - - Fines & Forfeitures Municipal County Jail-Constr &- Staffing Parking Violation o 594.849 39,502 - -. - - P60 - -- 2003 Budget $19,724,700 o 4,180 2,152,010 144,030 1,320 20,293,950 42,320,190 115,000 50,000 o o o 300,000 25,000 o 5,000 587,690 o 195.000 1,277,690 o 600.000 40.000 $19,013,750 768,830 3,700 2,148,540 139,760 680 18,026,710 40,101,970 o o o o o o o 10,190 19.290 29,480 100,000 57,700 o o o 248,560 25,000 o 6,2] 0 o o 580,000 1,017 ,470 o 600.000 38,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ... Description 2002 Actuals 2003 Budget 2004 Budget Revenues Bond Federal Drug Forfeiture State Drug Forfeitures Total Fines & Forfeitures Investment Income Interest Revenues Total Investment Income Miscellaneous Revenue Miscellaneous Income Total Miscellaneous Revenue Other Financing Sources Op Tsfr from General Fund Op Tsfrfrom Capital Outlay Op Tsfr from Urban Services Op Tsfr from Sheriff Capital Outlay Capital Leases-CurT YR Purch Encumbrance Carry Forwards Capital Project Carry Forwards Total Other Financing Sources Total Law Enforcement (273) TOTAL GENERAL FUND/LAW ENFORCEMENT - .. - - - .... .- - - - -. -. .-. 5,495 437,935 155,146 1,232,927 -161,702 -161,702 73,516 73,516 o 886,386 o 15,000 o o o 901,386 43,211,937 5,000 o o 645,000 -120,000 -120,000 77 ,200 o o o o o o 77 ,200 44,200,080 6,000 o o 644,000 -260,000 -260,000 o o o o o o 2,359,250 o o o o 2,359,250 43,892,170 $95,083,584 $98,756,770 $102,450,170 P61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2002 Actuals 2003 Budget 2004 Budget Department Law Enforcement Fund Criminal Investigation DARE Program Sheriff Narcotics Invest Records and Identification Sheriff Road Patrol Safety - Training Facilities Sheriff School Patrol Sheriff Admin. Uniform/Court Services Investigative / Fugitive 4th Street Jail Phinizy Road Detention Facility JLEC Security Drug Grant Housing Grant Contingency-By Function Contingency IDC-GF Allocation Oper Trsf Out-LLEBG Oper Trsf Out-General Fund Cost Reimbursement Prior Period Adj TOTAL LAW ENFORCEMENT FUND (273) TOT AL GENERAL FUNDILA W ENFORCEMENT - W- . - ~ .- - .. ... ... - -- - - .- -- - 3,219,913 221,233 1,491,524 962,362 13,444,495 539,792 375,904 2,689,821 8,116 1,569,553 6,557,314 4,686,941 126,214 50,207 489,276 482,705 o 4,180,737 40,788 1,135,854 5,463 $42,278,212 3,333,280 323,270 1,302,510 1,081,170 13,058,310 526,600 315,610 2,278,320 8,400 1,572,630 7,276,350 5,693,130 120,000 20,000 588,980 o 349,380 3,676,200 o 2,675,940 o $44,200,080 3,430,560 290,050 1,272,040 1,101,470 14,243,240 538,590 346,270 2,248,430 8,540 1,616,800 7,703,470 5,864,670 140,650 20,000 -2,580 -450,840 194,150 3,215,220 o 2,111,440 o $43,892,170 $93,562,523 $98,756,770 $102,450,170 P62 . . . . . -r~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ... Port Authority Fund - This fund is a sub-fund of the General Fund. It accounts for revenues, other financing sources, and expenditures of the Augusta Port Authority. - .... - ... - - - - - -- AUGUSTA. GEORGIA - 2004 BUDGET - - .... - -- P63 -- . . . . . AUGUSTA,GEORGIA . PORT AUTHORITY FISCAL YEAR 2004 . . . 2002 2003 2004 . Revenue Actuals Budget Budget . . Charges F or Services $ 86,752 85,650 85,650 . Miscellaneous Income 17,215 15,000 15,000 . Total 103,967 100,650 100,650 . . Transfers In 260,765 268,540 268,540 . . Total Revenue $ 364,732 369,190 369,190 . . Expenditures . Personal Services & Employee Benefits $ 44,116 53,950 49,740 Purchased & Contracted Services 18,223 32,510 24,710 . Supplies 79,906 107,770 84,690 . Capital Outlay 0 0 25,000 . lnterfundllnterdepartmenta1 41,500 26,860 33,340 . Debt Service 117,278 147,290 117 ,310 . Non- Departmental 810 34,400 . Total Expenditures $ 301,023 369,190 369,190 . . . . . . . . . - .... - ... - ..... ..... - -- Fund 104 - - .- -- P64 - - . . . . . -/"'"~ . ... . . . . . . . . . . . . . . . . . . . . . . . . . . Local Law Enforcement Block'Grants Fund - These are funds are sub-funds of the General Fund. It accounts for receipts and expenditures of two grants to fund qualifying expenditures for local law enforcement block grants. .. ... .- .... - -- - - - - AUGUSTA. GEORGIA - 2004 BUDGET -- - - P65 -- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - ,., .- . . - ... - -- ... - - - .. ... AUGUSTA,GEORGIA LOCAL LA W ENFORCEMENT BLOCK GRANT VII FISCAL YEAR 2004 Revenue 2002 2003 2004 Actuals Budget Budget 0 260,930 255,000 933 0 0 0 0 0 933 260,930 255,000 Intergovernmental Revenue Investment Income Other Financing Sources Total Revenue $ $ Expenditures Capital Outlay Total Expenditures o o 260,930 260,930 255,000 255,000 $ $ P66 Fund 108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - .. - - - - - - -- AUGUSTA,GEORGIA LOCAL LA W ENFORCEMENT BLOCK GRANT VIIII FISCAL YEAR 2004 Revenue 2002 2003 2004 Actuals Budget Budget 0 0 0 0 0 0 0 0 212,830 0 0 212,830 Intergovernmental Revenue Investment Income Other Financing Sources $ Total Revenue $ Expenditures Supplies Capital Outlay Total Expenditures $ o o o o o o 106,415 106,415 212,830 $ Fund 109 P67 . . . . . -/~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50/0 Crime Victim's Assistance Fund - This fund accounts for the 5% surcharge on certain fines with the proceeds used for a victim's assistance program. .- - - -- - - -. - -. -- - AUGUST A. GEORG1A .2004 BUDGET -- - - P68 -- . . . . . . . . ...evenues .. Fines & Forfeitures Investment Income . Miscellaneous Income . Other Financing Sources .otal Revenues . . AUGUSTA,GEORGIA CRIME VICTIMS ASSISTANCE FUND FISCAL YEAR 2004 2002 Actuals $ 313,220 8,906 29,400 8,906 $ 360,432 'xpenditures . . Personal Services & Employee Benefits . Purchased and Contracted Services Supplies . Capital Outlay . Interfund/Interdepartmental e. Other Costs . Non-Departmental . Total . . .Transfers Out . .Total Expenditures . . $ 304,503 11,829 5,162 o 8,998 35,500 225 366,217 $ 2003 2004 Budget Budget 374,000 333,000 9,000 6,000 0 0 0 103,790 383,000 442,790 313,230 22,320 14,870 o 2,630 20,000 9,950 383,000 317,870 24,880 14,940 o 21,480 60,000 3,620 442,790 40,000 o o 406,217 383,000 442,790 - ... .... -- -- ""'"!'" .- -- - Fund 207 P69 . . . . .-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . fuillplemental Juvenile Service Fund - This fund accounts for supervisory fees collected on juvenile cases. - .... ... -- - - - ~ - - -- AUGUSTA. GEORG1A - 2004 BUDGET P7D . . . . . . . . AUGUSTA,GEORGIA SUPPLEMENTAL JUVENILE SERVICES FISCAL YEAR 2004 .evenues · Charges for Services . Other Financing Sources . Investment Income . Total Revenue . . . .-xpenditures . Purchased and Contracted Services . Supplies . Capital Outlay . Cost Reimbursement . Non-Departmental Total Expenditures . . . . . . . . . . 2002 2003 2004 Actuals Budget Budget 15,850 17,000 15,000 0 0 40,000 675 1,000 1,000 16,525 18,000 56,000 $ $ $ 2,900 0 0 101 18,000 56,000 7,500 0 0 0 0 0 0 0 10,501 18,000 56,000 $ - ... .... -- -- - - - - - - Fund 208 P71 . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . :-/~ State Grants Fund - This fund is a sub-fund of the general Fund. It accounts for expenditures and receipts of general state grants. - . ... -- - -- - ... - - -. -- - AUGUSTA. GEORG1A - 2004 BUDGET - - -. - - - P72 - - - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenues Fines and Forfeitures Other Financing Sources lnvestment lncome Total Revenue Expenditures Purchased and Contracted Services Supplies Total Expenditures - ... ... -- -. - -. - - - .-. -- - Fund 211 AUGUSTA,GEORGlA FEDERAL DRUG FORFEITURE FISCAL YEAR 2004 $ $ 2002 2003 2004 Actuals Budget Budget 0 0 50,000 0 0 250,000 0 0 0 0 0 300,000 $ $ o o o o o o o 300,000 300,000 P73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... ... - - - - - - - - -. Revenues Fines and Forfeitures Other Financing Sources Total Revenue Expenditures Purchased and Contracted Services Supplies Total Expenditures - ....... - - - - Fund 212 - - AUGUSTA,GEORGIA STATE DRUG FORFEITURE FISCAL YEAR 2004 2002 Actuals 2003 Budget 2004 Budget $ o o o $ o o o 50,000 250,000 300,000 $ o o o $ o o o o 300,000 300,000 P74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . At. ... - - - - AUGUST A,GEORGlA K-9 FORFEITURES FISCAL YEAR 2004 2002 2003 2004 Revenues Actuals Budget Budget Charges for Services $ 0 0 0 Other Financing Sources 0 0 5,000 Total Revenue $ 0 0 5,000 Expenditures Purchased and Contracted Services $ 0 0 0 Supplies 0 0 5,000 Total Expenditures $ 0 0 5,000 - _ Fund 213 - - - ... P75 . . . . . -~d . . . . . . . . . . . . . . . . . . . . . . . . . . . Wireless Phase. - Accounts for 30% of revenue from 911 telephone charges and qualifying expenditures to provide wireless service equipment. At. ... At. ., - - -. _. -. - -. - AUGUSTA.. GEORGIA - 2004 BUDGET P76 - . . . . . A UGUSTA, GEORGIA . WIRELESS PHASE FISCAL YEAR 2004 . . . . 2002 2003 2004 #evenues Actuals Budget Budget : Charges for Services $ 281,751 255,000 255,000 . Investment Income 3,904 8,000 6,000 . Other Financing Sources 0 0 0 . Total Revenues $ 285,655 263,000 261,000 . . '. . eExpenditures . . Purchased & Contracted Services $ 190,470 173,500 117,560 Capital Outlay 0 0 0 . Interfundllnterdepartmental 0 10,000 720 . Non-Departmental 0 79,500 142,720 . Total 190,470 263,000 261,000 . .Transfers Out 0 0 0 . : Total Expenditures $ 190,470 263,000 261,000 . . . . . . . . . . a ... . Fund215 . P77 . . . . . .-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . a .. - - - - - - Emergency Tel.ephone System Fund - This fund accounts for the receipt and disbursement of revenues of the emergency telephone response system (911). -. - - AUGUSTA., GEORG1A - 2004 BUDGET - - - - P78 . . . . . . . . . . tl'-evenues . Charges For Services . Investment Income . Miscellaneous Income . Other Financing Sources _ Total :rransfers In . erotal Revenues . .Expenditures . Personal Services & Employee Benefits . Purchased and Contracted Services . Supplies . Capital Outlay . Interfund/lnterdepartmental Non-Departmental -Total Expenditures - . - . . - . . . . A UGUSTA, GEORGIA EMERGENCY TELEPHONE SYSTEM FISCAL YEAR 2004 - - -. - .- - - - - - - ... Fund 216 2002 2003 2004 Actuals Budget Budget $ 2,562,059 2,622,000 2,575,000 0 12,000 85,000 3,191 0 0 0 0 0 2,565,250 2,634,000 2,660,000 196,638 0 350,000 $ 2,761,888 2,634,000 3,010,000 $ 1,836,018 468,680 107,147 18,038 303,134 o 2,733,017 1,994,320 303,400 116,110 52,000 162,060 6,110 2,634,000 1,950,950 361,440 92,610 105,000 182,320 317,680 3,010,000 $ P79 . . . . . -~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Building Inspections Fund - This fund is for the operation of the Building Inspections pertaining to the enforcement of construction codes. . ... ... - .... - .... - - ... - - - - - -. - ...I,.UGUSTA. GEORG1A - 2004 BUDGET PBO - - . . . . . . . . eevenues . . Licenses and Permits . Investment Income . Total Revenues .ransfers In . .otal Revenues . 'xpenditures . . Personal Services & Employee Benefits . Purchased and Contracted Services Supplies . Interfundllnterdepartmental . Non-Departmental . .Total Expenditures . . . . . . . . . .- WI' ... WI' At. ... ... WI' - - - - - - AUGUSTA,GEORGIA BUILDING INSPECTIONS FISCAL YEAR 2004 $ $ $ 2002 2003 2004 Actuals Budget Budget 0 789,760 907,000 0 (10,000) 0 0 779,760 907,000 367,429 0 0 367,429 779,760 907,000 $ $ -. Fund217 - -. P8l -- -. 0 662,870 593,980 0 51,100 51,100 0 7,500 7,500 0 50,610 110,110 0 7,680 144,310 0 779,760 907,000 . . . ._~ . . . . . . . . . . . . . . . . . . . . . . . . . . - ... - - - - - -- Housing and Neighborhood Development Fund ~ This fund accounts for the financing and construction of various community development projects from grants received from the U.S. Department of Housing and Urban Development. -. -- AUGUSTA. GEORGIA - 2004 BUDGET P82 . . . . AUGUSTA,GEORGIA . HND . FISCAL YEAR 2004 . . . . 2002 2003 2004 2evenues Actuals Budget Budget . Intergovernmental Revenue $ 5,188,594 4,408,000 4,364,830 . Miscellaneous Revenue 324,322 250,000 293,000 . Investment Income 2,262 0 0 . Total 5,515,178 4,658,000 4,657,830 :ransfers In 298,026 355,150 309,410 . erotal Revenue $ 5,813,204 5,013,150 4,967,240 . . eExpenditures 636,343 808,230 784,880 . Personal Services & Employee Benefits $ Purchased/Contracted Services 4,781,357 3,813,730 3,780,340 . Supplies 37,429 29,850 70,390 . Capital Outlay 0 35,000 0 . InterfundlInterdepartmental Charges 71,658 122,190 106,030 . Other Costs 0 0 0 . Debt Service 171,400 171,000 195,070 ... Non-Departmental 0 33,150 30,530 : Total Expenditures $ 5,698,187 5,013,150 4,967,240 - - - - - - - -. - Fund 221 P83 . . . . -~ . I . . . . . . . . . . . . . . . . . . . . . . . . . . . . At. ... - - - - -. - - - -. - - - - - - Urban Development Action Grant (UDAG) Fund - This fund accounts for loan transactions in relation to urban development action grants. Repayments of initial grant revenue loaned to qualified recipients are restricted to additional financing to qualified applicants. .. AUGUSTA. GEORGIA - 2004 BUDGET P84 . . . . . . . . . . AUGUSTA,GEORGIA URBAN DEVELOPMENT ACTION GRANT FISCAL YEAR 2004 2002 Actuals "-evenues . Investment Income . Miscellaneous Revenue . Other Financing Sources .Total . erransfers In . erotal Revenue . . eExpenditures . Services _ Intergovernmental/Interdepartmental . Capital Other Costs -Total Expenditures . . . . - . 2003 Budget 2004 Budget $ 31,364 75,000 75,000 0 0 0 0 625,000 225,000 31,364 700,000 300,000 0 5,790 6,290 $ 31,364 306,290 $ o o o 295,936 295,936 $ At. - - - - - -. - -. - -. - - - - Fund 222 - P85 - 705,790 o 5790 o 700,000 705,790 o 6,290 o 300,000 306,290 . . . . .-~~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Weed and Seed Federal Grant Fund - This fund accounts for a grant designed to target high risk areas for teens and weed out the bad influences and sow the seed for a better life. .. ., . . AUGUST A. GEORGIA - 2004 BUDGET ... ., .. .... At. ... ... - P86 ... - . . . . . . . . . .evenue . . Intergovernmental Revenue . Contributions and Donations . Miscellaneous Income Total Revenue . . .xpenditures . Personal Services & Employee Benefits . Purchased & Contracted Services Supplies . Capital Outlay . InterfundlInterdep artm ental . Capital Lease Payments . Non-Departmental .Total Expenditures . . . . . . . . . . . . . AUGUSTA,GEORGlA WEED & SEED DEVELOPMENT FISCAL YEAR 2004 .... .... a. .. - .. .... .... a. ... At. - ... - Fund 224 2002 2003 2004 Actuals Budget Budget 249,328 275,000 225,000 2,300 0 0 -441 0 0 251,187 275,000 225,000 $ $ $ 92,084 17,354 90,590 30,000 o o 32,136 262,164 $ 90,500 98,4]0 62,390 o 2,000 o 21,700 275,000 88,450 94,970 36,500 o 4,000 o 1,080 225,000 P87 . . . . .-:-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Community Greens~ - This fund is used to acquire real property for the preservation of greenspace, pursuant to the Georgia Greenspace Program as established in OCGA 36-22 et seq. ... . a WI' AUGUSTA. GEORGIA - 2004 BUDGET - . ... ... At. - ... - ... - P88 . . . . . . . . . aevenue . . Intergovernmental Revenue . Investment Income . Total Revenue . . axpenditures . Purchased & Contracted Services . Capital Outlay fiotal Expenditures . . . . . . . . . . . . . . . . . ... .. At. .. - ... - - - - - - - - Fund 225 A UG USTA , GEORGIA COMMUNITY GREENSPACE FUND FISCAL YEAR 2004 2002 2003 2004 Actuals Budget Budget $ 334,335 55,000 683,500 11,800 0 0 $ 346,135 55,000 683,500 $ 19,510 326,625 346,135 55,000 o 55,000 10,000 673,500 683,500 $ PSg . . . . .-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _.-----. Board of Aweals - This fund is for zoning appeals for Augusta-Richmond County. AUGUSTA. GEORGIA - 2004 BUDGET P90 . . . . . . . e . #even~e . Licenses & Permits -Total . .ransfers In . wotal Revenue . . ~xpenditures e Purchased & Contracted Services . Supplies eT otal Expenditures . . . . . . . . . . - . At. ... - - -. - .- - -. - .- - - .- Fund 231 AUGUSTA,GEORGIA BOARD OF APPEALS FISCAL YEAR 2004 $ $ 2002 2003 2004 Actuals Budget Budget 11,375 12,500 12,500 11,375 12,500 12,500 10,000 10,000 10,000 21,375 22,500 22,500 $ $ 21,474 105 21,579 21,950 550 22,500 21,950 550 22,500 P91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Urban Services District Fund - This fund accounts for revenue primarily from ad valorem and sales taxes from areas within the former city limits and expenditures related to governmental services such as "Main Street", "Urban Street Lights". Fire Protection and expenses for unfunded City Pensions. AUGUSTA. GEORGIA - 2004 BUDGET .- ... ... ... P92 . . . . . . . . . . "evenue . . Taxes . Charges for Services Investment Income . Miscellaneous Revenue . Other Financing Sources . Total Revenue . tlrransfers In . . AUGUSTA,GEORGIA URBAN SERVICES FISCAL YEAR 2004 $ 2002 2003 2004 Actuals Budget Budget 14,497,446 14,902,960 14,965,130 32,096 130,000 201,890 21,478 12,000 12,000 -9,737 0 0 238,514 0 658,300 14,779,797 15,044,960 15,837,320 $ o o o .Expenditures . Personal Services & Employee Benefits . Purchased & Contracted Services . Supplies Capital Outlay . InterfundlInterdepartmental . Debt Service . Non-Departmental . Total . . Transfers Out . . Total Expenditures . . . . . . . . . . . $ 321,771 241,510 170,590 68,873 190,110 222,060 1,263,547 1,344,430 13,990 6,244 120,000 0 90,907 68,410 36,450 290,192 227,000 238,510 28,542 9,200 1,890 2,070,076 2,200,660 683.490 12,123,192 12,844,300 15,153,830 $ 14,193,268 15,044,960 15,837,320 Fund 271 P93 . . . . .-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ital Outlay Fund - This fund accounts for the disbursement of revenues for all capital expenditures in General Fund departments. Capital expenditures are defined as any non-disposable item over $500 which includes vehicles, office and computer equipment, communications equipment, building renovations and office furniture. AUGUSTA, GEORGIA - 2004 BUDGET P94 . . . . . A UGUSTA,GEORGIA . CAPITAL OUTLAY . FISCAL YEAR 2004 . . . 2002 2003 2004 . Revenue Actuals Budget Budget . Taxes $ 2,829,471 3,206,720 3,219,11 0 . Investment Income 604 2,000 1,340 . Miscellaneous Revenue 14,050 0 0 . Other Financing Sources 322,757 0 0 Total Revenue $ 3,166,882 3,208,720 3,220,450 . . . Transfers In 0 0 0 . Total Revenues $ 3,166,882 3,208,720 3,220,450 . . Expenditures . Purchased & Contracted Services $ 232,869 0 0 . Supplies 935,185 160,730 0 . Capital Outlay 1,013,845 0 0 In terfundllnterdepartm ental 0 9,950 4,900 . Debt Service 7,490 0 66,000 . Non-Departmental 0 1,891,9] 0 2,040,490 . Total 2,189,389 2,062,590 2,1]1,390 . Transfers Out 2,641,827 1,146,130 1,]09,060 . . . Total Expenditures $ 4,831,216 3,208,720 3,220,450 . . . . . . . . . . . Fund 272 At. ... At. P95 .. . . . . .-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fire Protection Fund - This fund accounts for the receipt and disbursement of tax revenues restricted for fire protection services in the unincorporated area only. AUGUST A.. GEORGlA. - 2004 BUDGET ... .... ... .... P96 . . . . . AUGUSTA, GEORGIA . FIRE PROTECTION . . FISCAL YEAR 2004 . 2002 2003 2004 . Actuals Budget Budget . . Revenue . Taxes $ 10,031,610 11,293,850 11,897,410 . Charges for Services 11,450 6,000 10,000 . Investment Income 104,676 232,000 93,000 Contributions & Donations 0 0 0 . Miscellaneous Revenue 1,291 0 0 . Other Financing Sources 23,269 0 0 . Total 10,172,296 11,531,850 12,000,410 . Transfers In 6,512,305 6,137,000 6,066,700 . . Total Revenue $ 16,684,601 17 ,668,850 18,067,110 . . Expenditures . Personal Services & Emp Benefits $ 13,342,986 14,652,490 14,796,830 . Purchased/Contracted Services 350,493 361,600 476,550 . Supplies 774,781 705,660 1,014,950 . Capital Outlay 15,607 17,000 .341,000 . I nterfundllnterdepartmental 1,004,944 993,740 1,193,480 . Other Costs 708,000 775,000 0 Debt Service 642,588 0 0 . Non-Departmental 0 38,360 244,300 . Total Expenditures ] 6,839,399 17,543,850 18,067,] 10 . .... Transfers Out 586,420 ] 25,000 0 .... - - Total Expenditures $ 17,425,8]9 17,668,850 18,067,110 - - -. -- -- Fund 274 P97 . . . . . -r--~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... .- - .- - .- - Occupational Tax Fund - This fund accounts for the receipt and disbursement of tax revenues restricted for fire protection services in the unincorporated area only. AUGUST A. GEORGIA - 2004 BUDGET P98 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... ... ... .- - Revenue Taxes Licenses & Permits Investment Income Miscellaneous Revenue Total Revenue AUGUSTA, GEORGIA OCCUPATION TAX FISCAL YEAR 2004 2002 2003 2004 Actuals Budget Budget $ 0 0 0 2,082,308 2,028,000 2,100,000 12,656 30,000 13,000 2,141 0 0 $ 2,097,105 2,058,000 2,113,000 Expenditures Interfund/Interdepartmental Total $ 12,500 12,500 6,000 6,000 6,300 6,300 Transfers Out 2,084,585 2,052,000 2,106,700 Total Expenditures $ 2,097,085 2,058,000 2,113,000 Fund 275 P99 . . . . .-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special Assessment Fund - This fund accounts for the receipt and disbursement of street light assessment taxes for the installation of street lights in the County. ... ... .- - .- - - AUGUSTA. GEORGiA - 2004 BUDGET PlOD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue Taxes Charges for" Services Miscellaneous Revenue Total Revenue Transfers In Total Revenue Expenditures Personal Services & Emp Benefits Purchased/Contracted Services Supplies Capital Outlay Interfund/Interdepartmental N on- Departmental Total Expenditures .- ... ... - .- - - - Fund 276 AUGUSTA, GEORGIA STREET LIGHTS FISCAL YEAR 2004 2002 Actuals 2003 Budget 2004 Budget 1,110,441 1,257,020 1,257,020 0 0 0 0 0 0 1,110,441 1,257,020 1,257,020 0 0 1,909,310 1,110,441 1,257,020 3,166,330 $ $ $ $ 44,118 o 1,302,569 37,691 1,286 o $ 1,385,664 P10l 42,440 4,090 1,146,430 55,600 4,550 3,910 1,257,020 152,790 59,090 2,693,530 215,000 8,950 36,970 3,166,330 . . . . .-~ . e.. . . . . . . . . . . . . . . . . . . . . . . . . . Downtown Development Authority Fund - This fund accounts for funding it receives from excise tax on motor vehicle rentals and from the urban service district and expenses for revenue bonds issued by the Former City. ... ... ... ... .- - .- - - - AUGUSTA. GEORGIA - 2004 BUDGET P102 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... ... - .- - .-. - .-. - AUGUSTA, GEORGIA DDA-MAIN STREET FISCAL YEAR 2004 2002 Actuals 2003 Budget 2004 Budget 417,136 400,000 410,000 (3,706) (11,000) (2,064) 413,430 389,000 407,936 475,196 448,660 419,790 888,626 837,660 827,726 Revenue Taxes Investment Income Total $ Transfers In Total Revenue $ Expenditures Personal Services & Emp Benefits Purchased/Contracted Services Supplies Other Costs Debt Service Non-Departmental Total Expenditures $ 0 o o o 854,522 o $ 854,522 Fund 277 P103 62,600 72,450 18,870 o 682,870 870 837,660 o o o 154,790 672,936 , o 827,726 . . . . . -/~ . . . . . . . . . . . . . . . . . . . . . . . . . . . Sheriff Capital Outlay Fund - This fund accounts for revenue from telephone commissions at the Jails and expenditures of the Sheriff s Department and Jail. .- . ... ... .- - .- - .-. - AUGUSTA, GEORGiA - 2004 BUDGET P104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... ... ... .- - .-. - - Revenue Charges for Services Investment Income Total AUGUSTA, GEORGIA SHERlFFCAPlTAL OUTLAY FISCAL YEAR 2004 2002 2003 2004 Actuals Budget Budget 237,445 100,000 90,000 6,824 0 250,000 244,269 100,000 340,000 0 0 0 $ 244,269 100,000 340,000 Transfers In Total Revenue Expenditures Purchased/Contracted Services Supplies Capital N on-Departmental 8,174 0 0 42,086 0 90,000 18,663 0 250,000 0 100,000 0 15,000 0 0 $ 68,923 100,000 340,000 Transfers Out Total Expenditures Fund 278 P105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Promotion/Tourism Fund - This fund accounts for the receipt and disbUrsement of hotel/motel and beer tax revenues to the Augusta-Richmond County Coliseum Authority, the Augusta Museum of History and the Lucy .Craft Laney Museum. ... ... . .- - .- - .- - :~UGUSTA. GEORG1;.. - 2004 BUDGET P106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... - - .- - .- - - - AUGUSTA, GEORGIA PROMOTION RICHMOND COUNTY FISCAL YEAR 2004 2002 2003 2004 Actuals Budget Budget Revenue Taxes $ 3,643,215 3,780,000 3,780,000 Miscellaneous Revenue 10,484 0 0 Total Revenue $ 3,643,215 3,780,000 3,780,000 Expenditures Purchased/Contracted Services $ 146 0 0 Interfund/Interdepartmental 0 5,980 0 Non -Departmental 0 0 354,960 Other Costs 3,652,352 3,774,020 3,425,040 Total Expenditures $ 3,652,498 3,780,000 3,780,000 Fund 296 Pl07 . . . . .-~. . . . . . . . . . . . . . . . . . . . . . . . . ... ... - - .- - - - - - Special Sales Tax Fund - This fund accounts for ..financing and construction of various road improvement proj ects. Financing is provided by receipts from a 1987 special one percent local option sales tax referendum. AUGUSTA. GEORGIA - 2004 BUDGET P10B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... . .... ... ..-. - - - A UGUSTA, GEORGIA SPECIAL 1% SALES TAX, PHASE 1 FISCAL YEAR 2004 Revenue Intergovernmental Revenue Investment Income Miscellaneous Revenue Other Financing Sources Total Revenue $ Expenditure Purchased/Contracted Services $ Capital Outlay InterfundlInterdepartmental N on- D~partmental Total Transfers Out Total Expenditures Fund 321 2002 Actuals 2003 Budget 2004 Budget $ 19,584 76,809 7,448 o 103,841 o 74,000 o 3,261,110 3,335,110 o o o 4,327,650 4,327,650 $ 105,390 0 0 32,218 0 0 0 9,690 4,510 0 3,325,420 4,323,140 137,608 3,335,110 4,327,650 12,917 0 0 150,525 3,335,110 4,327,650 P10S . . . . . -r--~ . . . . . . . . . . . . . . . . . . . . . . . . . . . .... ,., ... ... .- - .- - ..-. - .-. - .special Sales Tax Phase II Fund - This fund accqunts for 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. AUGUSTA. GEORGIA - 2004 BUDGET P1l0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... .- ... ... - .- - - AUGUSTA, GEORGIA SPECIAL 1 % SALES TAX, PHASE 2 FISCAL YEAR 2004 2002 Actuals 2003 Budget 2004 Budget Revenue Intergovernmental Revenue $ 24,680 0 0 Investment Income 319,831 121,000 0 Other Financing Sources 0 2,581,510 12,867,940 Total Revenue $ 344,511 2,702,510 12,867,940 Expenditure Purchased/Contracted Services $ 185,800 0 0 Capital Outlay 531,460 0 0 Interfund/Interdepartmental 0 12,170 35,310 Non-Departmental b 2,690,340 12,832,630 Total 717,260 2,702,510 12,867,940 Transfers Out 0 0 0 Total Expenditures $ 717,260 2,702,510 12,867,940 Fund 322 P111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ecial Sales Tax Phase III Fund - This fund was established to account for expenditures specifically budgeted from revenues from the one cent sales tax (Phase III) collected from the years 1996 - 2000 to be used primarily for public works, recreation and ..outside agency proj ects. ... ... ... ... .- - .- - .-. AUGUSTA. GEORGIA - 2004 BUDGET P112 . . . . . AUGUSTA, GEORGIA . SPECIAL 1% SALES TAX, PHASE 3 . FISCAL YEAR 2004 . . 2002 2003 2004 Actuals Budget Budget . . Revenue . Taxes $ 0 0 0 . Intergovernmental Revenue 21,394 0 0 . Charges for Services 100 0 0 . Investment Income 839,636 700,000 0 . Miscellaneous Revenue 44,752 0 0 Other Financing Sources 6 645,950 49,345,890 . Total 905,888 1,345,950 49,345,890 . . Transfers In 0 0 0 . $ . Total Revenue 905,888 1,345,950 49,345,890 . . Expenditures . Personal Services & Emp Benefits $ 0 0 0 . Purchased/Contracted Services 2,327,375 0 0 . Supplies 326,561 0 0 . Capital Outlay 4,249,347 0 0 . lnterfundllnterdepartmental 538,123 163,340 87,550 Other Costs 62,500 0 0 . Debt Service 0 0 0 . Non-Departmental 124,732 981,150 49,258,340 . Total 7,628,638 1,144,490 49,345,890 .- - .- Transfers Out 12,800 201,460 0 - .- - Total Expenditures $ 7,641,438 1,345,950 49,345,890 Fund 323 P113 . . . . . -~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . fuJecial Sales T.ax Phase IV Fund - This fund was established for expenditures specifically budgeted from revenues from the one cent sales tax (Phase IV) collected from the years 2001 - 2005 to be used primarily for public works, recreation and outside agency projects. ... ... - - .- - .- - .-. - AUGUSTA, GEORGIA - 2004 BUDGET P114 . . . . . AUGUSTA, GEORGIA . SPLOST PHASE IV . FISCAL YEAR 2004 . . 2002 2003 2004 . Actuals Budget Budget . Revenue . Taxes $ 31,049,825 26,967,640 32,685,000 . Intergovernmental Revenue 45,942 0 0 . Charges for Services 8,735 0 0 . Investment Income 500,793 859,340 583,500 . Total Revenue $ 31,605,295 27,826,980 33,268,500 . . Expenditure . Personal Services & Emp Benefits $ 1,175,289 150,840 86,810 . Purchased/Contracted Services 2,205,933 0 3,605 . Supplies 181,144 0 77,250 . Capital Outlay 11,694,458 0 0 . Interfund/Interdepartmental 462,636 583,500 554,910 Other Costs 451,757 0 0 . Debt Service 729,730 0 0 . Cost Reimbursement 115,000 0 0 . N on-Departmental 0 26,967,640 32,545,925 . Total 17,015,947 27,701,980 33,268,500 . Transfers Out 467,721 125,000 0 . ... Total Expenditure $ 17,483,668 27,826,980 33,268,500 ... ... ... .- - - - .- - Fund 324 P1l5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- ... ... ... .- ... ... ... .- - .- - .- - .- - .- - AUGUSTA, GEORGIA URBAN SPLOST, PHASE 2 FISCAL YEAR 2004 2002 Actuals 2003 Budget 2004 Budget Revenue Investment Income Other Financing Sources Total Revenue $ 30,137 o $ 30,137 20,000 0 9,830 1,992,850 29,830 1,992,850 Expenditure Purchased/Contracted Services $ 45,192 0 0 Capital Outlay 87,669 0 0 Interfund/Interdepartmental 0 1,850 0 Cost Reimbursement 0 0 2,770 N on- Departmental 0 27,980 1,990,080 Total Expenditures $ 132,861 29,830 1,992,850 Fund 326 Pl16 . . . . . A UGUSTA, GEORGIA . URBAN SPLOST, PHASE 3 . FISCAL YEAR 2004 . . 2002 2003 2004 . Actuals Budget Budget . Revenue . InvertgovenunentalRevenue $ 121,071 0 0 . Investment Income 103,203 70,000 0 . Charges for Services 1,200 0 0 . Other Financing Sources 950 0 5,827,490 Total Revenue $ 226,424 70,000 5,827,490 . . . Expenditure . Purchased/Contracted Services $ 1,126,319 0 0 . Capital Outlay 4,188,374 36,890 0 . InterfundlInterdepartmental 33,700 0 17 ,3 1 0 . Other Costs 0 0 0 Cost Reimbursement 0 0 0 . Non- Departmental 0 33,110 5,810,180 . Total Expenditures $ 5,348,393 70,000 5,827,490 . . . . . . . . ... .. ... ... .- - - - .- - .- - .- - - .- - Fund 327 P1l7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a ... .- - .- - - State Capital Grants Fund - This fund accounts f<?r receipt and expenditure of the State Capital Grant, which is restricted for capital expenditures only. - .- - .-. - AUGUSTA. GEORGiA - 2004 BUDGET - - P118 . . . . . AUGUSTA, GEORGIA . CAP/TAL PROJECTS FISCAL YEAR 2004 . . 2002 2003 2004 . Actuals Budget Budget . Revenue . Investment Income $ 1,269 0 0 . Other Financing Sources 0 465,000 508,770 Total Revenue 1,269 465,000 508,770 . . Transfers In $ 275,000 0 0 . Total Revenue $ 276,269 465,000 508,770 . . Expenditure . Purchased/Contracted Services $ 18,586 0 0 Capital Outlay 75,457 465,000 0 . Non-Departmental 0 0 508,770 . Total Expenditures $ 94,043 465,000 508,770 . . . . . . . . . . . . . . . . . . ... ., .- ., ... ... .- - rund 352 .- - .- P119 - . . . . . -~ . . . . . . . . . . . . . . . . . . . . . . . . . . . Debt Service Fund - This fund accounts for general obligation bonds and notes payable and any other debts not recorded in the Enterprise Funds. ... ... ... ... - - - - .-. - - - .-. AUGUSTA. GEORG1A - 2004 BUDGET - P120 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... a .... .- - .- - .- - - - A UGUSTA, GEORGIA DEBT SERVICE FISCAL YEAR 2004 2002 Actuals 2003 Budget 2004 Budget Revenue Taxes lnvestment lncome Total Revenue 155,181 (112,227) 42,954 o o o o o o Transfers In o o o Expenditure Debt Service Total Expenditures 1,029,600 1,029,600 o o o o Fund411 P12l . . . . .-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ... . ... ... ... - Urban Debt Service Fund - This fund accounts for general obligation bonds related to the former City of Augusta. AUGUSTA. GEORGiA - 2004 BUDGET P122 . . . . . AUGUSTA-RICHMOND COUNTY, GA . URBAN DEBTSERVICE FISCAL YEAR 2004 . . 2002 2003 2004 . Actuals Budget Budget . Revenue . Taxes 57,737 0 0 . Other Financing Sources 0 357,630 400 Investment Income 13,835 10,000 0 . Total Revenue 71,572 367,630 400 . . Transfers In 0 0 0 . Expenditure . Debt Service 386,062 367,630 400 . Total Expenditures 386,062 367,630 400 . . . . . . . . . . . . . . . . - ... ... ... .- - ... ... ... .... - ... .- - .- Fund 412 .... - - .- P123 - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Water and Sewer Fund - This fund accounts for the provision of water and sewer services to residents of the County. All activities necessary to provide such services are accounted for in this fund, including, but not limited to, administration, operations, maintenance, financing and related debt service and billing and collection. ... .. . .- - .- ... - - .- - ... - AUGUSTA. GEORGiA - 2004 BUDGET .- - .- - - - - -. - P124 . . . . . AUGUSTA, GEORGIA . WATER & SEWER . FISCAL YEAR 2004 . 2002 2003 2004 . Actuals Budget Budget . Revenue . Charges for Services $ 42,025,421 44,647,870 49,498,250 . Investment Income 7,922,609 6,321,640 3,186,470 . Miscellaneous Revenue 140,021 62,000 62,000 Other Financing Sources 53,152 84,803,530 91,626,070 . Total Revenue $ 50,141,203 135,835,040 144,372,790 . . . Expenditure . Personal Services & Emp Benefits $ 7,118,499 8,314,610 10,189,420 . Purchased/Contracted Services 8,075,644 10,438,650 10,831,780 Supplies 3,977,527 4,570,570 5,182,830 . Capital Outlay 290,492 2,869,340 4,517,100 . Interfund/Interdepartmental 3,051,924 3,593,070 3,717,110 . Depreciation & Amortization 10,352,576 0 0 . Debt Service 12,978,258 19,151,050 19,152,410 . Non-Departmental 87,600 784,840 290,820 Total 45,932,520 49,722,130 53,881,470 . . Transfers Out (60,087,890) 86,112,910 90,491,320 . . Total Expenditures $ (14,155,370) 135,835,040 144,372,790 . . . . . . . . . ... ... . .- .... .- ... .. ... Fund 506 ... - .... P125 - . . . . . AUGUSTA, GEORGIA . WATER & SEWER RENEWAL & EX. . FISCAL YEAR 2004 . 2002 2003 2004 . Actuals Budget Budget . . Revenue . Other Financing Sources $ 1,260,677 2,060,000 7,057,270 . Total 1,260,677 2,060,000 7,057,270 . Transfers In 0 0 0 . . Total Revenue $ 1,260,677 2,060,000 7,057,270 . . Expenditure . Purchased/Contracted Services $ 560,980 0 201,550 Capital Outlay -70,715 2,060,000 6,855,720 . N on- Departmental 0 0 0 . Total Expenditures $ 490,265 2,060,000 7,057,270 . . . . . . . . . . . . . . . . . . .- .. .- - .-. ... Fund 507 ... - .... P126 - . . . . . . . . . . . . '. . . . . . . . . . . . . . . . . . . . .a .... . .- .... a. ~ .- .... .- ... ... ... .- ... .- - ,- - .-. - -. - AUGUSTA, GEORGIA WATER & SEWER BOND b FISCAL YEAR 2004 2002 2003 2004 Actuals Budget Budget Revenue Investment Income $ 0 0 0 Other Financing Sources 3,428,408 1,388,280 1,226,850 Total 3,428,408 1,388,280 1,226,850 Transfers In 0 0 0 Total Revenue $ 3,428,408 1,388,280 1,226,850 Expenditure Purchased/Contracted Services Supplies Capital Outlay Non-Departmental Total Expenditures $ 240,196 0 o 0 (122,417) 1,388,280 o 0 117,779 1,388,280 114,240 o 1,112,610 o 1,226,850 $ Fund 508 P127 . . . . . AUGUSTA, GEORGIA . W &S 2000 BOND SERIES . FISCAL YEAR 2004 . 2002 2003 2004 . Actuals Budget Budget . . Revenue . Investment Income $ 0 0 0 . Miscellaneous Revenue 0 0 0 Other Financing Sources -65,571,803 34,009,010 11,734,720 . Total -65,571,803 34,009,010 11,734,720 . . Transfers In 0 0 0 . . Total Revenue $ -65,571,803 34,009,010 11,734,720 . . Expenditure . Personal Services & Emp Benefits $ 311,131 691,250 0 . Purchased/Contracted Services 13 ,948,991 0 0 . Capital Outlay 21,214,705 33,317,760 11,734,720 . N on- Departmental 0 0 0 . Total Expenditures $ 35,474,827 34,009,010 11,734,720 . . . . . . . . . ... .. . . .... .. . .- .. .- - . Fund 509 A ... ... P128 ... . . . . . A UGUSTA, GEORGIA . W&S BOND 1991 SERIES . FISCAL YEAR 2004 . 2002 2003 2004 . Actuals Budget Budget . . Revenue . Other Financing Sources 76,456 47,534,020 69,327,060 . Total 76,456 47,534,020 69,327,060 . Transfers In 0 0 0 . . Total Revenue $ 76,456 47,534,020 69,327,060 . . Expenditure . Purchased/Contracted Services $ 7,369,359 0 0 . Capital Outlay 36,928,575 47,534,020 69,327,060 Total Expenditures $ 44,297,934 47,534,020 69,327,060 . . . . . . . . . . . . . . . . . . . . ..-. .... . Fund 510 . .. P129 .... . . . . . -/~ . . . . . . . . . . . . . . . . . . . . . . . . .. ... Waste Managen1ent Fund - This fund accounts for the provision of landfill services to residents and industries of the County. All activities necessary to provide such services are accounted for in this fund including, but not limited to, administration, operations, billing .and collection. . . ... ... .- - - AUGUSTA. GEORGIA. 2004 BUDGET P130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue Intergovernment Revenue Charges for Services Investment Income Miscellaneous Revenue Other Financing Sources Total Revenue Expenditure Personal Services & Emp Benefits Purchased/Contracted Services Supplies Capital Outlay lnterfun d/I nterdepartmental Depreciation and Amortization Other Costs Debt Service Non-Departmental Total Transfers Out Total Expenditure .- ... .- .. - - .. ... .... .- - .- - .- - .- - Fund 541 AUGUSTA, GEORGIA WASTE MANAGEMENT FISCAL YEAR 2004 2002 Actuals 2003 Budget 2004 Budget $ 44,597 5,223,966 102,913 241,880 135,935 $ 5,749,291 o 6,827,700 o o o 6,827,700 o 7,027,150 o o 1,110 7,028,260 $ 829,567 1,036,480 1,077,120 1,164,579 1,094,690 1,265,120 321,233 333,220 400,150 1,188,808 1,891,520 200,000 335,865 468,110 332,850 1,046,554 1,500,000 1,500,000 23,500 23,500 48,500 51,678 0 0 0 387,610 2,113,810 4,961,784 6,735,130 6,937,550 6,400 92,570 90,710 4,968,184 6,827,700 7,028,260 $ P131 . . . . . -~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a ... - - Garbage Collection Fund - This fund accounts for receipt and expenses related to the Government's garbage collection contract. .-. ... .- - .- AUGUSTA. GEORGiA - 2004 BUDGET - .- - .-. - .-. - -. P132 - . . . . . AUGUSTA, GEORGIA . GARBAGE COLLECTION . FISCAL YEAR 2004 . 2002 2003 2004 . Actuals Budget Budget . . Revenue . Taxes $ 6,261,919 0 0 . Charges for Services 69,474 8,] 41,580 8,393,380 Investment Income (22,913) (150,000) 0 . Total 6,308,480 7,991,580 8,393,380 . . Transfers In 3,322,440 3,127,550 3,127,550 . Total Revenue $ 9,630,920 11,119,130 11,520,930 . . Expenditure . Personal Services & Emp Benefits $ 0 148,770 164,920 . Purchased/Contracted Services 9,314,880 10,224,960 11,166,900 . Supplies 133 13,240 14,100 . Debt Service 0 0 6,500 Interfundllnterdepartmental 0 100,000 102,500 . Non-Departmental 0 632,160 66,010 . .a Total Expenditure $ 9,315,013 11,119,130 11,520,930 .. . a - . .- - ... - ..... - - - Fund 542 P133 . . . . .-/~ .' . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - ... .... - - Transit Fund - This fund accounts for the operations of the Augusta Public Transit which provides scheduled bus service within Richmond and Columbia counties. ..-. - .- - .- AUGUSTA. GEORGIA. 2004 BUDGET .-. - ..-. ..... .-. P134 ..... . . . . . AUGUSTA, GEORGIA . TRANSIT . FISCAL YEAR 2004 . 2002 2003 2004 . Actuals Budget Budget . . Revenue . Intergovernmental Revenue $ 893,696 4,272,570 5,546,530 . Charges for Services 752,565 891,000 745,000 . Investment Income (22,620) 0 0 Miscellaneous Revenue 0 0 0 . Other Financing Sources 27,220 0 0 . Total 1,650,861 5,163,570 6,291,530 . . Transfers In 1,350,000 1,385,900 1,385,900 . Total Revenue $ 3,000,861 6,549,470 7,677,430 . . Expenditure . Personal Services & Emp Benefits $ 2,365,422 2,813,370 2,767,400 . Purchased/Contracted Services 226,956 399,680 383,700 . Supplies 295,871 458,290 460,190 . Capital Outlay 87,980 2,043,520 3,377,410 . InterfundlInterdepartmental 226,035 253,080 330,460 Depreciation & Amortization 526,215 0 0 . N on- Departmental 0 581,530 358,270 . 3,728,479 6,549,470 7,677,430 . . Transfers Out 66,580 0 0 . Total Expenditure $ 3,728,479 6,549,470 7,677,430 . . .. - ... .. ... - ... .-. - ..... .- - .- .- - Fund 546 .- - .- P135 -- . . . . . -r--~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - ... .., ... .... Augusta Regional Airport at Bush Field Fund - This fund accounts for the operations of Augusta Regional Airport at Bush Field, the only airport within the County from which service from the major airlines is available. . .- - ... iOiiiil' -. AUGUSTA, GEORG1A - 2004 BUDGET ... .- - ... - -. ..... .- - P136 . . . . . AUGUSTA, GEORGIA . AUGUSTA REGIONAL AIRPORT . FISCAL YEAR 2004 . . 2002 2003 2004 . Actuals Budget Budget . . Revenue . Intergovernmental Revenue $ 2,109,549 2,293,030 1,953,000 . Charges for Services 10,696,937 10,300,040 11,336,090 . Investment Income 326,812 507,000 525,000 Miscellaneous Revenue 0 1,000 0 . Other Financing Sources 30,337 2,750,050 2,735,590 . Total $ 13,163,635 15,851,120 16,549,680 . . . Expenditure . Personal Services & Emp Benefits $ 2,292,676 3,004,080 3,049,860 . Purchased/Contracted Services 2,632,312 3,807,110 1,849,080 Supplies 4,234,841 4,216,400 5,471,350 . Capital Outlay 1,940,251 2,796,300 3,813,500 . InterfundlInterdepartmental 155,554 254,870 247,950 . Depreciation & Amortization 1,040,291 725,230 1,500,000 . Debt Service 1,264 0 0 . Non-Departmental 0 997,130 617,940 Total 12,297,189 15,801,120 16,549,680 . . Transfers Out 50,000 50,000 0 . . Total Expenditure $ 12,347,189 15,851,120 16,549,680 ....... ... ... - - ... .- - -. - -. - .-. - Fund 551 P137 . . . . . . . . . . . . . . . . . . . . . . Daniel Field Airport Fund - This fund accounts for . revenue and expenses related to Daniel Field Airport. . . . . . . . . . - . ... - - _. -. - .- - - .-. AUGUSTA.. GEORG1A - 2004 BUDGET .-. P138 . . . . . AUGUSTA, GEORGIA . DANIEL FIELD . FISCAL YEAR 2004 . . 2002 2003 2004 . Actuals Budget Budget . Revenue . Intergovernmental Revenue $ 36,586 0 186,000 . Charges for Services 89,504 85,000 95,000 . Investment Income 5,602 0 0 . Miscellaneous Revenue 50,357 0 1,000 ,. Total 182,049 85,000 282,000 . Transfers In 50,000 50,000 0 . . Total Revenue $ 232,049 135,000 282,000 . . Expenditure . Personal Services & Emp Benefits $ 40,419 41,470 43,490 . Purchased/Contracted Services 23,267 31,150 31,150 Supplies 47,475 10,690 10,700 . Capital Outlay 70,100 0 166,000 ... Interfund/Interdepartmental 6,900 6,900 9,550 ... ~ Depreciation & Amortization 53,843 0 0 -- .- N on- Departmental 0 44,790 21,110 - .- Total Expenditure $ 242,004 135,000 282,000 .- - .- .- Fund 552 P139 . . . . . . . . . . . . . . '. . . . . . . . . . . . . . . . . . . . . . . . . Municipal Golf Course Fund - This fund accounts for the operation of the Municipal Golf Course, an IS-hole golf course located within the city limits. .... .. ... - AUGUSTA. GEORGIA - 2004 BUDGET . . ... ... P140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . . . . . ... ., .- ... .- - .- - .- - .- - A UGUSTA, GEORGIA MUNICIPAL GOLF COURSE FISCAL YEAR 2004 2002 2003 2004 Actuals Budget Budget Revenue Charges for Services $ 701,244 684,540 700,000 Investment Income (2,664) (10,000) 0 Miscellaneous Revenue 4,086 2,860 0 Total 702,666 677,400 700,000 Transfers In 779,730 60,000 0 Total Revenue $ 1,482,396 737,400 700,000 Expenditure Personal Services & Emp Benefits 266,883 302,790 329,480 Purchased/Contracted Services 49,415 81,980 65,690 Supplies 220,357 245,350 240,090 Interfund/Interdepartmental 22,300 60,190 60,850 Depreciation & Amortization 34,443 0 0 Debt Service 131 ,213 2,000 0 Non -Departmental 0 5,090 3,890 Total 724,611 697,400 700,000 Transfers Out 0 40,000 0 Total Expenditure $ 724,611 737,400 700,000 Fund 566 P14l . . . . . -~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... ..., - - .- ... ... - - - - - .-. - - - .- - .- - Newman Tennis Center Fund - This fund accounts for receipt and expenses related to the operations at Newman Tennis Center. AUGUSTA. GEORGIA. 2004 BUDGET P142 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... WI .- - ... ... .- ... .- - - .- - - - - - AUGUSTA, GEORGIA NEWMAN TENNIS CENTER FISCAL YEAR 2004 2002 2003 2004 Actuals Budget Budget Revenue Intergovernmental Revenue $ 15,200 22,000 22,000 Charges for Services 213,067 241,520 241,520 Investment Income (2,354) (3,000) (3,000) Miscellaneous Revenue 3,252 0 0 Total 229,165 260,520 260,520 Transfers In 40,000 53,830 76,370 Total Revenue $ 269,165 314,350 336,890 Expenditure Personal Services & Emp Benefits $ 100,338 106,880 105,186 Purchased/Contracted Services 94,908 92,590 111,870 Supplies 80,900 100,750 91,650 Interfund/lnterdepartmental 6,655 6,000 24,670 N on- Departmental 0 8,130 3,514 Total Expenditure $ 282,801 314,350 336,890 Fund 571 P143 . . . . . -/~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Riverwalk Fund- accounts for the operations of promoting and scheduling. special events at the Riverwalk. '. AUGUSTA.. GEORGiA - 2004 BUDGET Pl44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue Charges for Services Investment Income Miscellaneous Income Total Transfers In Total Revenue Expenditure Personal Services & Emp Benefits Purchased/Contracted Services Supplies Non-Departmental Total Expenditure ... ... - .- - .- - ... ... - - - .- - Fund 577 .- - A UGUSTA, GEORGIA RIVERW ALK FISCAL YEAR 2004 2002 Actuals 2003 Budget 2004 Budget $ 82,884 115,000 115,000 252 0 500 5,514 0 0 88,650 115,000 115,500 150,000 218,240 207,000 238,650 333,240 322,500 $ $ 61,088 45,696 126,976 o $ 233,760 86,650 118,780 126,810 1,000 333,240 72,220 123,440 126,840 o 322,500 P145 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Risk Management Fund - This fund accounts for the receipt and disbursement of settlement exposure and damage expense claims, commercial insurance premiums and bond on certain employees and elected officials. AUGUSTA. GEORG1A - 2004 BUDGET P146 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue Charges for Services Fines & Forfeitures Investment Income Miscellaneous Revenue Other Financing Sources Total Transfers In Total Revenue Expenditure Personal Services & Emp Benefits Purchased/Contracted Services Supplies Capital Outlay lnterfund/Interdepartmental Depreciation & Amortization Cost Reimbursement Non-Departmental Transfers Out Total Expenditure ... ... ... ... .- - ... ... . .- ... .- - .- - .- - - Fund 611 - A UGUSTA, GEORGIA RISK MANAGEMENT FISCAL YEAR 2004 2002 Actuals 2003 Budget 2004 Budget $ 1,527,372 2,010,690 2,309,040 69,072 0 0 2,844 15,000 0 (131,302) 0 0 0 101,960 0 1,467,986 2,127,650 2,309,040 0 0 0 $ 1,467,986 2,127,650 2,309,040 $ 220,]40 280,430 293,600 403,533 598,560 595,670 140,730 83,970 20] ,460 0 ] 50,800 39,700 814,486 1,006,420 1,275,060 13,663 0 0 (l00,319) 0 (100,000) 0 7,470 3,550 0 0 0 $ 1,492,233 2,127,650 2,309,040 P147 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~loyee Health Benefits Fund - This fund accounts for the receipt and disbursement of employee group health insurance claims. AUGUST A. GEORG1A - 2004 BUDGET .... ... ... .. ... . - .- - P148 . . . . . A UGUSTA, GEORGIA . EMPLOYEES HEALTH BENEFITS . FISCAL YEAR 2004 . 2002 2003 2004 . Actuals Budget Budget . . Revenue . Charges for Services $ 10,802,469 13,254,340 14,570,000 . Investment Income (38,983) (36,000) 0 . Total Revenue $ 10,763,486 13,218,340 14,570,000 . Transfers In 1,664,500 0 0 . . Total Revenue $ 12,427,986 13,218,340 14,570,000 . . Expenditure . Purchased/Contracted Services $ 109,284 68,990 70,000 . lnterfund/Interdepartmental 10,934,381 13,022,350 14,373,000 . Total 11,043,665 13,091,340 14,443,000 . Transfers Out 1,382,000 127,000 127,000 . . Total Expenditure $ 12,425,665 13,218,340 14,570,000 . . . . . . . . . . . .... ... . - ... ... ... ... ... ... - Fund 616 .- - .- P149 - . . . . . .-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . a ... Workers' Compensation Fund - This fund accounts for the receipt and disbursement of self-insured workers' compensation claims. . ... .... ... .... .... ... .- ... .- - .- - .- - - - AUGUSTA. GEORGIA - 2004 BUDGET P15D . . '. . . AUGUSTA, GEORGIA . WORKERS COMP . FISCAL YEAR 2004 . 2002 2003 2004 . Actuals Budget Budget . . Revenue . Charges for Services $ 0 1,352,600 1,415,510 . lnvestmentlncorne (1,914) 0 0 Total (1,914) 1,352,600 1,415,510 . . Transfers In 1,280,000 0 0 . . Total Revenue $ 1,278,086 1,352,600 1,415,510 . Expenditure . lnterfund/lnterdepartmental $ 1,251,917 1,352,600 1,415,510 . Cost Reimbursement (1,950) 0 0 . . Total Expenditure $ 1,251,917 1,352,600 1,415,5]0 . . . . . . . . . . . ... ... .- - .- - .- - .- - .- - - .- - .-. - - Fund 621 - .-. P15l - . . . . ._~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Unemployment Fund - This fund accounts for the receipt and disbursement of unemployment benefits. ... ... ... - .- ... ... ... .- - - - .- - - AUGUSTA. GEORG1A - 2004 BUDGET - P152 .- - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... - ... ... ... ... ... - .- ... ... ... .- - Revenue Investment Income Total Transfers In Total Revenue Expenditure InterfundlInterdepartmental Total Expenditure .- - .- - .- Fund 622 .- - AUGUSTA, GEORGIA UNEMPLOYMENT FISCAL YEAR 2004 2002 Actuals 2003 Budget 2004 Budget $ 356 356 o o o o 102,000 127,000 127,000 $ 102,356 127,000 127,000 102,356 127,000 127,000 $ 102,356 127,000 127,000 P153 . . . . . -~ . . . . . . . . . . . . . . . . . . . . . . . . . . Long-term Disability Insurance Fund - This fund accounts for the receipt and disbursement of long-term disability claims. ... .. . ... - - - .- - - .- - .- - AUGUSTA. GEORGIA - 2004 BUDGET - P154 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... - - - - - .- - - - .- - .- - .- .-. -- A UGUSTA, GEORGIA LONG TERM DISABILITY INSURANCE FISCAL YEAR 2004 2002 2003 2004 Actuals Budget Budget Revenue Charges for Services $ 181,727 208,000 215,000 Investment Income (260) 0 0 Total 181,467 208,000 215,000 Transfers In 0 0 0 Total Revenue $ 181,467 208,000 215,000 Expenditure InterfundlIntergovernmental 181,453 208,000 215,000 Total Expenditure $ 181,453 208,000 215,000 Fund 623 P155 . . . . .-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... . ... - .- - .- - .- - .- - Fleet Operations Fund - This fund accounts for the operation and maintenance of County vehicles. The Fund bills other County funds at amounts that will approximately recover all the cost of the services provided. AUGUSTA. GEORGIA - 2004 BUDGET P156 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AUGUSTA, GEORGIA FLEET MANAGEMENT & OPERATIONS FISCAL YEAR 2004 Revenue Charges for Services Investment Income Miscellaneous Revenue Other Financing Sources Total Revenue Expenditure Personal Services & Emp Benefits $ Purchased/Contracted Services Supplies Capital Outlay Interfund/Interdepartmental Depreciation & Amortization Debt Service N on-Departmental Total Transfers Out Total Expenditure .- .... .. ... ... - - .-. - .-. - .- - .- - Fund 626 2002 Actuals 2003 Budget 2004 Budget $ 4,125,497 5,056 21,462 66,727 4,218,742 4,158,500 20,000 o o 4,178,500 4,469,630 5,000 o o 4,474,630 $ $ 97,217 101,750 107,320 3,832,222 3,784,810 3,891,140 111 ,642 150,680 232,170 0 0 99,670 132,819 128,300 120,300 8,856 0 0 45,213 0 0 0 6,760 1,140 4,227,969 4,172,300 4,451,740 0 6,200 22,890 4,227,969 4,178,500 4,474,630 P157 . . . . . -~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... ... ... . .- - .- - .- - - - .- - GMA Leases Fund - This fund accounts for the receipt and disbursement of the lease pool agreement with the Georgia Municipal Association. AUGUST A. GEORGIA - 2004 BUDGET P158 . . . . . AUGUSTA,GEORGIA . GMA LEASE PROGRAM . FISCAL YEAR 2004 . 2002 2003 2004 . Revenue Actuals Budget Budget . Investment Income $ 300,786 687,100 412,550 . Miscellaneous Revenue -256,189 0 0 . Total 44,597 687,100 412,550 . Transfers In 751,576 2,759,970 2,368,080 . Total Revenue $ 796,173 3,447,070 . 2,780,630 . . Expenditures Debt Service $ 650,956 3,447,070 2,780,630 . Capital Outlay 0 0 0 . . Total Expenditure $ 650,956 3,447,070 2,780,630 . . . . . . . . . . . . . . . . . . . . ... ... ... ... .... Fund 631 - .- P159 - . . . . . -~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1945 Pension Trust Fund - This fund accounts for the accumulation of resources to be used for retirement annuity payments to participants of the 1945 Plan at appropriate amounts and times in the future. Resources are contributed by the Government at amounts determined using actuarial assumptions and calculations. Resources contributed by employees are based on a percentage of an individual's gross salary . AUGUSTA. GEORGiA - :2004 BUDGET ... ... . .... - ... - P160 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue Investment Income Miscellaneous Revenue Total Transfers In Total Revenue Expenditures Personal Services & Emp Benefits Purchased/Contracted Services lnterfund/lnterdepartmental Total Expenditure ... ... . . ..... ... .. - .- - .- - .- - Fund 761 A UG US TA, GEORGIA 1945 PENSION FUND FISCAL YEAR 2004 $ $ 2002 2003 2004 Actuals Budget Budget -869,293 1,078,740 1,667,280 10,438 6,540 6,540 -858,855 1,085,280 1,673,820 0 0 0 -858,855 1,085,280 1,673.820 $ $ P161 891,213 86,820 o 1,054,280 31,000 o 1,573,000 87,000 13,820 891,213 1,085,280 1,673,820 . . . . .-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... .- - ... ... ... ... .- ... - - .- - .- - .- - .- - 1977 Pension Trust Fund - This fund accounts for the'.accun1ulation of resources to be used for retirement annuity payments to participants of the 1977 Plan at appropriate amounts and times in the future. Resources are contributed by the Government at amounts determined using actuarial assumptions and calculations. Resources contributed by employees are based on a percentage of an individual's gross salary. AUGUSTA, GEORGIA. 2004 BUDGET P162 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- - ... ... ... ... .- - .- - .- - .- - .- - Expenditures Personal Services & Emp Benefits Purchased/Contracted Services lnterfundllnterdepartmental Other Costs Cost Reimbursement Non-Departmental $ 563,970 578,600 600,000 111,315 45,000 120,000 0 0 15,670 232,016 0 235,000 0 280,000 0 0 939,300 0 563,970 1,842,900 970,670 Total Expenditure $ Fund 762 P163 . . . . . -~ . . . . . . . . . . . . . . . . . . . . . . . . .. .. ... ... .- - .- - .- - .- - .- - .- - Urban 1949 Fund - This fund accounts for contributions to the Former City's pension plan that are to be used for retirement payments at appropriate amounts and times in the future. AUGUSTA. GEORGIA - 2004 BUDGET P164 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... a - .- - .- - .- - A UGUSTA,GEORGIA URBAN 1949 PENSION PLAN FISCAL YEAR 2004 2002 2003 2004 Revenue Actuals Budget Budget lnvestrnentIncorne $ -4,494,211 3,004,300 3,399,200 Miscellaneous Revenue 384,973 248,460 248,460 Total -4,109,238 3,252,760 3,647,660 Transfers In 0 0 0 Total Revenue $ -4,109,238 3,252,760 3,647,660 Expenditures Personal Services & Emp Benefits Purchased/Contracted Services Interfun d/lnterdepartm ental Other Costs $ 3,062,958 3,052,760 3,200,000 377,057 200,000 375,000 0 0 42,660 6,587 0 30,000 3,062,958 3,252,760 3,647,660 Total Expenditure $ Fund 763 P165 . . . . . -/~ . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Urban Pension Fund - This fund accounts for . . retirement benefits in the Former City plan which was not funded. Revenue is operating transfer from urban services. ... ... .- ... .- - - .- - - - .- AUGUSTA. GEORGIA - 2004 BUDGET P166 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... ... ... .- - -. - .- - .- - .- - A UGUSTA,GEORGIA OTHER URBAN PENSION PLAN FISCAL YEAR 2004 2002 2003 2004 Revenue Actuals Budget Budget Investment Income $ 191 0 0 Miscellaneous Revenue 0 0 0 Total 191 0 0 Transfers In 1,197,482 1,559,070 1,375,050 Total Revenue $ 1,197,673 1,559,070 1,375,050 Expenditures Personal Services & Emp Benefits Purchased/Contracted Services Interfun d/lnterdepartmental Other Costs $ 1,186,016 1,544,070 1,350,000 11,658 15,000 15,000 0 0 10,050 0 0 0 1,186,016 1,559,070 1,375,050 Total Expenditure $ Fund 764 P167 . . . . . -:-~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . a ... .- - -. - .- ~etual Care Fund - This fund accounts 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. ~ .- - .- - AUGUSTA. GEORGIA - 2004 BUDGET - - - P168 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... ... ... - .- - .- - .- ~ .- - AUGUSTA, GEORGIA EXP TRUST FUND-PERPETUAL CARE FISCAL YEAR 2004 2002 2003 2004 Actuals Budget Budget Revenue Charges for Services $ 1,703 1,300 2,000 Investment Income 29,853 40,000 44,000 Other Financing Sources 0 0 79,000 Transfers In 0 0 0 Total Revenue $ 31,556 41,300 125,000 Expenditure Purchased/Contracted Services 8,479 9,350 17,000 Supplies 8,587 20,400 13,200 Capital Outlay 212 0 94,800 Non-Departmental 0 11,550 0 Total 17,278 41,300 125,000 Transfers Out 0 0 0 Total Expenditure $ 17,278 41,300 125,000 rund 791 P169 . . . . .-~ / . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joseph R. Lamar Fund - This fund accounts for monies provided by a private donor to fmance 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. ... .. .- - - - - - .- - .- - AUGUSTA. GEORGIA - 2004 BUDGET .- - -. -- .- P170 . . . . . AUGUSTA, GEORGIA . EXP TRUST FUND-JOSEPH LAMAR FISCAL YEAR 2004 . . 2002 2003 2004 . Actuals Budget Budget . Revenue . Investment Income $ 306 0 0 . Other Financing Sources 0 0 0 . Transfers In ]75 ]75 ]75 . Total Revenue $ 48] ]75 ]75 . . Expenditure . Non- Departmental 175 175 ]75 . Transfers Out 0 0 0 . . Total Expenditure $ 175 175 175 . . . . . . . . . . . . . ... ... .- - - - - .- - .- - .- - - - .- Fund 792 - P17l . . . . .-~ . . . . . . . . . . . . . . . . . . . . . . N onexpendable Trust Funds - Trust funds that allow the earnings to be used to achieve the objectives of the fund, but require that the principal be preserved intact." A nonexpendable trust fund is accounted for in essentially the same manner as a proprietary fund. .... ... ...... ... .- - ... - - .- - AUGUSTA. GEORGIA - 2004 BUDGET P172 . . . . . . . . . . Revenue . Interest Revenue . Transfers In . Total Revenue . . Expenditure . Transfers Out . . Total Expenditure . . . . . . . . . .... ... .. ., ... - ... .- - - .- - Fund 797 AUGUSTA, GEORGIA NON-EXP TRUST FUND-JOSPEH LAMAR FISCAL YEAR 2004 2002 Actuals 2003 Budget $ o o 2004 Budget 175 o 175 o $ o 175 175 175 175 175 $ 175 175 175 P173 . . . . . . . . . . . . . . . . . . . . . . . . . . . Authorized Positions 1995-2004 ~ ... .- .. .- - .... - - - AUGUSTA. GEORGiA - 2004 BUDGET P174 SLLd ..." t"'l :xl r:n o '2 '2 t"'l> t""C ..... ' C"J Q>~ ~c0 1;I:l""'''''l c=? oOC"J C"J~trl trlt"o ....,t"'l:xl oC"J ....,,- 0> r:n - ,...; 5 '2 r:n ;-j, ;-j: Z 0 > ~ c:: :;2 ~ - ~ 'T1 ~ ~ n :;2 t""c ""'0' n ~ 'J ..." ~ fJ1 tTI ..,.. c" ~ ~ >> ~ ~ t"" ..,.. C o;i g: ~ ~ ~ c ;:;- e Q) ..., 0' =- c n C1l c. c. g:' g ~ Q) C1l CT '" C1l Q) ~ CT g, tTI S!: S!: S ~. g ~ S 0- ~ 2. ~. ~; ~ n ~ ~ ~ '" < e: S- o' :: [ c o' [ > [5 ..,.. 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