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Home My WebLink AboutBUDGET 2008 ~-~ ~- tl= 2008 BUDGET .J-, Lena Bonner )9S'~:2 Clerk of Commission 12/06/2007 , . ... ~ ~ 1:" ~ .~ .1;.. " 1 I I - ___I . ..-Jtti~. ..~'!t AUGUSTA-RICHMOND COUNTY, GEORGIA ADOPTED BUDGET FOR FISCAL YEAR 2008 WWW.AUGUSTAGA.GOV c': u -I ~ , . . . ) . . . ) , . . ) , .- ~ J II . .- J Table of Contents Administrator's Message................................................... 1 Elected Officials. .... .... .. .. .. .. ... .. .. ..... ... .. .. .... .... .. .. . ... ... ..... ... 3 Appointed Officials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... 5 Missions and Beliefs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 Organizational Chart. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . .. 7 Budgetary Guidelines. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 The Reporting Entity.... ...... ... .. .. .. ... ... .. .. . .. ... .. .. ..... ... .... .. .. ... 13 Combined Budget Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 34 General Fund/Law Enforcement Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 37 Special Revenue Funds. ....... ......... ... ........... ... ... ......... ......... 56 Capital Projects Funds... . . .. .. ... .. .. .. ...... . ... .. .. .. ... ... .. . .. . ... .. ...... 77 Debt Service Funds .......................................................... 83 Enterprise Funds. ... ..... .. .. ... .. .. .. ... ... .. .. .. .. ........ ...... ... ... ...... 84 Internal Service Funds.. .. ... .. .. ...... ......... .. ...... .... .. ... ... ... . .. .. .. .. 97 Trust and Agency Funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 -I :. ) . . . ) . . . ) , . . ) , .- ~ J II . .- J Office Of The Administrator Tameka Allen, Interim Deputy Administrator Robert Leverett, Interim Deputy Administrator December 7, 2007 The Honorable Deke Copenhaver, Mayor Members of the Augusta-Richmond County Commission 530 Greene Street Augusta,GA 30901 Dear Mayor Copenhaver and Members of the Commission: Room 801 - Municipal Building 530 Greene Street- AUGUSTA, GA. 30911 (706) 821-24D0- FAX (706) 821-2819 www.augustaga.go,v Please fi nd attached the approved budget for the 2008 fiscal year. The budget assumes a conservative 3% growth in the tax digest and a 2% increase in the sales tax collection. It also anticipates that an increase of 1.193 mills in the general fund and .2 mills in the fire fund will be necessary to support the programs funded. Once again, I have chosen the fiscally prudent course of action by not using the existing fund balance to cover potential operation deficits for existing service levels. Operational deficits for existing service levels are caused by increased expenses in areas such as power, gas, medical service and the burden of the increase il1 the number of jail inmates. These costs and continuing unfunded state and federal mandates make even the cost of maintaining current service levels increase. Funds have been allocated to subsidize the operations of the Transit Department. Few, if any, transit systems in the country operate on fare revenue alone. If we are to continue to offer this necessary service for the benefit of our citizens, we must provide funding. The limited list of funding for new programs includes proposals to increase our revenue (Discovery of Unlisted Businesses) and an attempt to reduce our jail population (Drug Court and Public . Defender for Juvenile Court). It has continued funding for the clean up of our neighborhoods by demolishing dangerous and abandoned houses. An additional program to help meet the needs of our citizens without adequate access to health care is included. The proposed James Brown exhibit and the restoration and maintenance of Augusta Botanical Gardens will bring visitors and recognition to our city. As you will learn, there are numerous pr~jects that have been requested that are not currently in the budget. Many of them are worthwhile projects that we should fund if revenue was available. In addition to funding for services and programs, Augusta must establish adequate levels of compensation for its employees in order to attract and maintain a qualified work force. For it is with this valued resource by which Augusta delivers its services and keeps its population safe. The 2008 budget funds a cost of living increase of 3% effective February 1 and an increase of $2000 to the annual salary of each sworn public safety officer effective August I , The .2 mill increase in the fire fund reflects 50% funding of a .4 mill capital improvement plan to systematically replace fire equipment necessary to maintain a modern fleet. 1 -I :. ) . . . ) . . . ) , . .- ) , .- ~ J II . .- J Mayor Copenhaver and Members of the Commission December 7, 2007 Page 2 During the next several months, before the mill rate is adopted in July, we will have the advantage of analyzing actual revenue and expenditure patterns for six months. This win afford us to opportunity to revise our revenue and expenditure needs if necessary. J look forward to working with you as we watch our city grow. (L-/ rederick L Russell Administrator 2 -- ~ C----~--~~~ ,. I~...."~ Elected Officials December 31, 2007 Mayor Deke S. Copenhaver 7 Conifer Square Augusta, Georgia 30909 Betty Beard - District One Mayor Pro-Tern One Seventh St., Suite 1703 River Place Condos Augusta, Georgia 30901 (706) 821-2504 (Work) (706) 724-0916 (Fax) Marion Williams - District Two 1941 Kratha Drive Augusta, Georgia 30906 (706) 733-2128 (Home) (706) 821-1838 (Fax) Joe Bowles - District Three 1114 Glenn Avenue Augusta, Georgia 30904 (706) 825-6894 (Cell) (706) 210-1880 (Work) (706) 210-1871 (Fax) Bernard E. Harper - District Four 3515 Becton Road Hephzibah, Georgia 30815 (706) 306-4869 (Home) (706) 821-1838 (Fax) Calvin Holland, Sr. - District Five . 3037 Thomas Lane Augusta, Georgia 30906 (706) 798-5294 (Home) (706) 821-1838 (Fax) Andy Cheek - District Six 2129 Howard Road Augusta, Georgia 30906 (706) 796-0078 (Home) (706) 796-8970 (Fax) Jerry Brigham - District Seven 2904 Pleasant Cove Court Augusta, Georgia 30907 (706) 863-1698 (Home) (706) 650-1700 (Work) (706) 650-1141 (Fax) Jimmy Smith - District Eight 1332 Brown Road Hephzibah, Georgia 30815 (706) 798-3890 (Home) (706) 821-1838 (Fax) J. R. Hatney- District Nine 119 East Walker Street Augusta, Georgia 30901 (706) 722-5035 (Home) (706) 821-1838 (Fax) Don Grantham - District Ten 808 Quail Court Augusta, Gerogia 30909 (706) 738-2331 (Home) (706) 738-7786 (Work) (706) 733-4741 (Fax) 3 -I :. ) . . . ) . . . ) , . .- ) , .- ~ J II . .- J CJ) u 'C +-' ,~ o c ,0 CJ) CJ) E E o () $ C.l 'i: - ,Ill Q c ,5! I- CIl tI'J 'U CIl- C 'E~"-NM","IJ)(O","OO j~8DDDDDDDD ~.- .,,". "..m"...."",..,..'''""""". ~ ~~::)'"~ti~~ c". ___~ "m..".C>. .....""."""'."."."."",.R ""."."""C.....".... ,~",,,.,, A ..r~- ....''':...'.........:. . :-.::' . .'.. c'. .,. :. "._._.. .., . . . ) . . . ) , . . ) , -I :I J II . .- J Appointed Officials December 31, 2007 Frederick L. Russell Administrator 530 Greene Street - Rm 801 Augusta, Georgia 30911 (706) 821-2400 (706) 821-2819 (Fax) Tameka Allen Interim Deputy Administrator 530 Greene Street - Rm 801 Augusta, Georgia 30911 (706) 821-2400 (706) 821-2819 (Fax) Robert Leverett Interim 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) Donna B, Williams Finance Director 530 Greene Street - Rm 207 Augusta, Georgia 30911 (706) 821-2429 (706) 821-2502 (Fax) Steve Sheperd County Attorney 701 Greene Street, Suite 104 Augusta, Georgia 30901 (706) 722-6597 (706) 722-4817 (Fax) 5 ~-~~?,";....~..~ <., .<,1'.-....'.... .....<.. ...>...... ...,.......I...~.:... .:'..<-".. ..... ....1. ,.........,.. " ..:II" /-" ,..... .." .""__"" .~.,..._.,.,;:...~_,:-.;._::_" .I'~ MISSION . . . ) , . . ~ , c ! J II . I- 3 To provide to all its citizens cost-effective, high quality government services in an environment which enhances the economic well-being and quality of life in Augusta Metropolitan Area, BELIEFS WE BELIEVE that open, honest communications with the public and among governing officials will assure the accomplishment of our community objectives, WE BELIEVE that to be successful the process of government must include all citizens, WE BELIEVE that government should employ good business practices resulting in efficiency, accountability, and performance measurement. WE BELIEVE that citizens who are provided government services should be viewed as "our customers" and treated in a manner which is responsive, courteous, an efficient. 6 -I . .- :- III . .- .... :- .. = ~ u , ...... = = -I Q .- ~ .... = ~ IS 0 .... .- rJI = rJI .... , = ~ ~ 0 .. U I II 0 .. 0 ~ ~ -< ~ ..... ~ ) = .... .~ ~ ... .... = u . ~ ~ ... rJI = ~ , .. .$ rJI . -< ~ I)" .... ~ . 'tl .... I) ~s ...to ) ~ C'tl o QJ .... ... ... I) ~ QJ ..... .~ ~ . rJI s~ U . . :. > c '" u ~ ~ Q .9 0 0 '" ~ 0. '0 ~ II .= ~ , .~ ~ ~g ~~~ .~~ c 0 U'; ~ ",~~~]~~o 'S '~ ~ u.~].l~'~ a o..,c] uU '0 ~ ij &- ~::... c 'Sn ~.~ t:: < u '~~~~8~ e~~~z a~ 0 0. 00 ..l...~ ~f- ... ~ 'J) ~ 0. ~ u 2 Q d II 00 '8 's 00 00 g i: u '0 '" u < C ~ J ~ c ~ a c 0 00 u 0 '" .~ '" u > d U uOgc d C c~ ~~ ~W '" ~ ~o d i: ~ ~ d oo.S II 0 ",2 d.ll u 00 .. co 00 0 00 c U~ '8 :ll .~ ~ ~.S ~..luoo .. '" .9 u ~';Elj;~go c d ~ d C d ~ll .. d ~"'U >,~oo 's ~ UlJl U>, o6'oo~'. 00 a~ 8'J) ~ou"'W o'~ U~ga~~~h';<~ .~ '8 ",,8 a jlu2 ~~ '0 '8 00 '0 u I 8 U c.. C ~.; ~ U 2u lJI~ ,g,OUd~~~ oo's <::: ~8~o~88l~<~8 <: 's .. s:c~...,,~~ v o~ d <'0 ~~ o~ 0'0 ~~ ..l... ...f-~Wf-W <: ~~ ~< 0. U U Q Q U u i: C Ss U 00 U .~ 0 co ~'~'~]~sj o~~5U'~4 UO&oE]>, -;uo.uo<:u o.""o~tJ C '5o~e<]~ 'E.IldUO~~ 5t~~.da ~O$,,8~w B >, ~ U U ~ '" '" !II ~",C .. S~C u~~.. ~u C ~ 0 co 0 lj; g"'C ,S8~00"'gC~~ ~ 8uo ~ ~ ~ 0 o~o~""~'" ~ '~BSd u~ u...~o~c :a .odt~av:Cu~5.1l~~ ~o.~ "'~o.'" ~"".~~o.'. !udo8~!u~~o~~o!~i 'J)Qf-U~Q4Q'J)UU'J)'J)uu'J)", 7 . . . :- . . . :- , .- ~ , II ~ ), . . . ) . . . :. AUGUSTA-RICHMOND COUNTY, GEORGIA BUDGET PROCESS, BUDGETARY GUIDELINES AND BUDGET CALENDAR FY 2008 AUGUSTA, GEORGIA - 2008 BUDGET 8 . . . ) . . . ) , -I :- , -I :. , . . . :- . . . =- AUGUSTA-RICHMOND COUNTY FY 2008 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 Contributory Budget Manuals which embody the budget formulation guidelines. This manual provides specific guidelines, such as inflation factors and computation/projection methodologies. Based on these guidelines, all City departments and agencies prepare their funding requests and submit them to the Department of Finance in July for review and analysis. Departments and agencies submitted detailed operating budget requests to the Budget Office in the Finance Department on July 16, 2007, 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. Expanded level program requests are over and above the basic 2007 service levels. After analyzing the budget requests, Budget staff met with the Administrator, department heads and agency heads during the month of August for review of their request. The Administrator's proposed FY 2008 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 requests in the budget document generally reflects the department or agency head's priority ranking as submitted to the Budget Office. 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 identify high priority needs, new initiatives and program 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 2007. After careful deliberation, the Proposed Budget, as modified for additions and deletions was to be adopted by City Commission on December 6, 2007. AUGUSTA, GEORGIA - 2008 BUDGET 9 . . . :- . . . ) , -I ~ , -I :. , . . . :- . . . :. APRIL 2007 2008 BUDGET PLANNING CALENDAR April 23, 2007 April 1-30, 2007 Mav 2007 May 31,2007 JULY 2007 July 16, 2007 AUGUST 2007 August 6, 2007 August 17, 2007 SEPTEMBER 2007 Sept. 10, 2007 OCTOBER 2007 October 16, 2007 NOVEMBER 2007 Commission approves FY 2008 Budget Calendar. Finance Develops FY 2008 Budget Instructions Package. Distribution of Budget Handbook with Instructions. Departmental Budgets due to Finance. Budget analysts begin review of proposed budgets for budget hearings. Revenue Estimates completed. Two weeks of Budget Hearings with Departments Budget hearings would be lead by the Finance Department with a report of new programs and personnel submitted to Administrator at conclusion of hearings. Administrator would be aware of all budget hearings, however his attendance would not be mandatory. A representative of the administrator's office would be in all hearings. Primary budget summary of reviews from Finance department presented to Administrator. Revenue Estimates Revised. FY 2008 Budget presented to Augusta-Richmond County Commission by the Administrator. Publish in paper upon presentment. November 7, 2007 PUBLIC TOWN MEETING/ COMMISSION WORKSHOP Public Hearing of 2008 Budget. November 20,2007 Adoption of the FY 2008 Budget by the Augusta-Richmond County Commission meeting adjourned and continued December 6 DECEMBER 2007 December 6, 2007 Budget Adopted JANUARY 2008 January 1, 2008 Effective date for the Fiscal year 2008 Budget. AUGUSTA, GEORGIA - 2008 BUDGET 10 . . . =- . . . :- , -I ~ , -I ~ , . . . :- . . . =- BUDGETS AND BUDGETARY ACCOUNTING Augusta-Richmond County follows these procedures III 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 requests 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 November 2007. 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 adopted at a regular Board meeting, advertised in accordance with State law prior to January 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 APPROPRIATIONS Appropriations are encumbered as a result of purchase orders, contracts or other forms of legal commitments. Encumbrances outstanding at year-end are reported as a reservation of fund balance 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 - 2008 BUDGET 11 . . . =- . . . :. , -I :. , -I ~ , . . . :- . . . =- BASIC SERVICES In this year's budget process, the service 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 2008 budgeting included the following activities: 1. 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 of the Old Government House, the Recreation department would be required to at least staff it to be open, rather than let it sit idle. AUGUST A, GEORGIA - 2008 BUDGET 12 . . . =- . . . :) , . -I :. , -I ~ ) . . . ) . . . =- AUGUSTA-RICHMOND COUNTY, GEORGIA THE REPORTING ENTITY OPERATING POLICIES/GUIDELINES AND LEGAL REQUIREMENTS FOR BUDGETING ACCOUNTING, FINANCIAL REPORTING AND ANNUAL AUDIT FY 2008 AUGUSTA, GEORGIA - 2008 BUDGET 13 . . . =- . . . :) , II :. , -I ~ ) . . . ) . . . =- AUGUSTA-RICHMOND COUNTY FY 2008 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 term of four years, and a ten member Commission, who serve on a part-time basis and are elected to staggered terms 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 financial statements: Augusta Port Authority, Downtown Development Authority, and Richmond County Public Facilities, Inc. 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 AUGUSTA, GEORGIA - 2008 BUDGET 14 , . .- ) , . Ii ) ~ .- ~ J .- ~ , II . . ) . . . =- 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. The complete financial statement for the individual component units may be obtained at the following address: Augusta, Georgia, Finance Department-Room 207, 530 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 this code section is to provide minimum budget and auditing requirements for local governments so as to provide local taxpayers with an opportunity to gain information concerning the purpose for which local revenues are proposed to be spent and are actually spent and to assist local governments in generally improving local financial management practices, while maintaining, preserving, and encouraging the principle of home rule over local matters. It is also the intent to provide a mechanism through which appropriate information may be collected to assist state and local policy makers in carrying out their lawful responsibilities. O.C,G.A,36-81-3- Establishment of fiscal year; requirement of annual balanced budget; adoption of budget ordinances or resolutions generally; budget amendments. 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 this article. A budget ordinance or resolution is balanced when the sum of estimated net revenues and appropriated fund balances is equal to appropriations. AUGUSTA, GEORGIA - 2008 BUDGET 15 . . . ) . . . ) , -I ~ , .- ~ J II . . ) . . . ) c) For each fiscal year beginning on or after January 1, 1982 each unit oflocal 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 of the 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. O.C.G.A. 36-81-6. Adoption of budget ordinance or resolution; form of budget a) On a date after the conclusion of the hearing required in subsection (f) of Code Section 36-81-5, the governing authority shall adopt a budget ordinance or resolution making appropriations for the fiscal year in such sums as the governing authority may deem sufficient, whether greater or less than the sums presented in the proposed budget. The budget ordinance or resolution shall be adopted at a public meeting which shall be advertised in accordance with the procedures set forth in subsection ( e) of Code Section 36-81-5 at least one week prior to the meeting. b) The budget may be prepared in any form that the governing authority deems most efficient in enabling it to make the fiscal policy decisions embodied in the budget, but such budget shall show anticipated revenues and appropriations by fund. Q,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. (a) Beginning with the local government fiscal year which ends between July 1, 1994, and June 30, 1995, the governing authority of each unit oflocal 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 shall provide for and cause to be made an annual audit of the financial affairs and transactions of all fund and activities of the local government for each fiscal year of the local government. AUGUSTA, GEORGIA - 2008 BUDGET 16 ~ ~ . . . :- . . . ) , . .- ~ , -I ~ , . . . =- (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 less 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 of agreed upon procedures. AUGUSTA, GEORGIA - 2008 BUDGET 17 :- . . .' ) II . . :. , -I ~ , -I ~ , . . .- :- Augusta-Richmond County FY 2008 Budget All Funds Combined Revenues Expenditures Fund Name FY 2008 FY 2008 GENERAL FUNDS General Fund 72,293,889 72,293,889 Law Enforcement 53,123,430 53,123,430 Total General Fund/Law Enforcement 125,417,319 125,417,319 Port Authority 133,648 133,648 JAG 162,620 162,620 SPECIAL REVENUE FUNDS 5% Crime Victim's Asst Program 340,276 340,276 Supplemental Juvenile Services 34,500 34,500 Federal Drug Forfeitures 800,000 800,000 State Drug Forfeitures 800,000 800,000 K-9 Forfeitures 30,000 30,000 Wireless Phase 455,280 455,280 Emergency Telephone Response 3,541,805 3,541,805 Building Inspections Fund 996,269 996,269 Grants 1,690,570 1,690,570 Housing & Neighborhood Development 8,846,619 8,846,619 Urban Development Action Grant 48,100 48,100 Board of Appeals 27,930 27,930 NPDES Permit Fees 32,000 32,000 Urban Services District 16,328,095 16,328,095 Capital Outlay 3,460,120 3,460,120 Fire Protection 22,343,420 22,343,420 Occupation Tax 2,561,500 2,561,500 Street Lights 3,457,996 3,457,996 Downtown Development Authority 783,980 783,980 Sheriff Capital Outlay Grant 600,000 600,000 Promotion Richmond County 4,390,000 4,390,000 CAPITAL PROJECT FUNDS Special 1 % Sales Tax, Phase II 5,704,200 5,704,200 Special 1 % Sales Tax, Phase III 37,507,066 37,507,066 Special 1 % Sales Tax, Phase IV 79,681,380 79,681,380 AUGUST A, GEORGIA - 2008 BUDGET 18 II . .- ) . . . :- , . . ) , .- ~ , -I :-. , . . .- =- Augusta-Richmond County FY 2008 Budget All Funds Combined Revenues Expenditures Fund Name FY 2008 FY 2008 Special 1 % Sales Tax, Phase V 94,401,856 94,401,856 Urban SPLOST, Phase II 651,870 651,870 Urban SPLOST, Phase III 3,204,730 3,204,730 DEBT SERVICE FUNDS G/G Sales Tax Bonds 06 9,716,000 9,716,000 ENTERPRISE FUNDS Water & Sewerage 85,719,814 85,719,814 Water & Sewerage-Renewal & Extension 13,621,070 13,621,070 1996 W & S Bond Fund 5,108,620 5,108,620 2000 Bond Series 13,828,040 13,828,040 W &S Bond 2002 Series 26,199,850 26,199,850 W &S Bond 2004 Series 69,994,950 69,994,950 Waste Management Fund 10,211,525 10,211,525 Garbage Collection Fund 17,690,133 17,690,133 Waste Management 2004 Bonds 7,799,330 7,799,330 Augusta Public Transit System 5,561,062 5,561,062 Augusta Regional Airport 20,841,052 20,841,052 Daniel Field 624,300 624,300 Municipal Golf Course 645,904 645,904 INTERNAL SERVICE FUNDS Risk Management 2,457,357 2,457,357 Employee Health Benefits Fund 19,371,500 19,371,500 Workers Compensation Fund 1,925,940 1,925,940 Unemployment Fund 170,000 170,000 Long- Term Disability Insurance 460,000 460,000 Fleet Operations & Management 5,369,116 5,369,116 GMA Lease Program 3,079,628 3,079,628 TRUST & AGENCY FUNDS 1945 Pension Fund 1,155,300 1,155,300 1977 Pension Fund 2,975,000 2,975,000 Urban 1949 Pension Plan 4,135,000 4,135,000 Other Urban Pension Plans 1,430,000 1,430,000 Exp Trust Fund-Perpetual Care 79,800 79,800 Exp Trust Fund-Joseph Lamar ~ 180 180 TOTAL $748,603,620 $748,603,620 AUGUSTA, GEORGIA - 2008 BUDGET 19 . . . =- . . . ) , . .- ) ~ .- ~ , -I ~ , . . . =- 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. It 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 Service 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 financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary and trust funds). PROPRIETARY FUND TYPES 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 intent of the governing body is that the costs (expenses, including depreciation) or AUGUSTA, GEORGIA - 2008 BUDGET 20 . . .- :- . . . ) , . . ) , .- ~ , -I ~ , . . . ) 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. FIDUCIARY FUND TYPES Fiduciary Funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. Pension Trust Fund - Pension Trust funds are used to account for public employee retirement systems. The Pension Trust Fund is accounted for in the same manner as Proprietary Funds. A2:encv 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 Accountin2: 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 financing uses) in net current assets. All Governmental Fund Types 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 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 AUGUSTA, GEORGIA - 2008 BUDGET 21 -I . .- :- . . . ) . . . :- , -I :. , -I ~ , . . . =- 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 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, additional long-term focus for governmental activities, narrative overview and analysis, information on major funds, expanded budgetary reporting, and infrastructure reporting. The government has implemented this standard in the financial statements beginning fiscal year ended December 31, 2002. OPERATING BUDGET GUIDELINES 1. Essential services will receive first priority for funding AUGUST A, GEORGIA - 2008 BUDGET 22 . . .- =- . . . :. , . . ) , .- ~ , -I ~ ) . . . =- 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 the need to measure whether current- year revenues were sufficient to pay for current-year services. A measure of Inter period equity would show whether current-year citizens received services but shifted part of the payment burden to future-year citizens or used up previously accumulated resources. 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. Service quality, technology innovation and productivity leadership will characterize Augusta-Richmond County financial administration. CAPITAL IMPROVEMENTS PROGRAM BUDGET POLICIES 1. METHOD OF OPERATION: A. Introduction The Capital Improvement Program (CIP) is a five-year plan for the City's major projects and expenditures which is reviewed and revised annually. The CIP lists each proposed capital project, the year it is expected to be started, the amount expected to be expended in each year of the program, the proposed method of financing these expenditures, and the department priority for each project. The first year of the CIP is enacted annually as that fiscal year's capital budget. With each annual update, the preceding fiscal year is deleted from the program and a fifth year added, B. Capital Improvement Program Process 1. Only projects that meet the definition of a capital improvement are included in the CIP. Capital improvements are defined as physical assets, constructed or purchased, that have a minimum useful life of five (5) years and a minimum cost of$5,000. Examples of typical capital improvements are: a. New and expanded physical facilities for the community of relatively large size, and over the $5,000 threshold; b. Large scale rehabilitation or replacement of existing facilities; c. Major pieces of equipment which are expensive and have a relatively long period of usefulness; d. The cost of engineering or architectural studies and services relative to the improvement; e. The acquisition of land for a community facility such as a park, highway, sewer line, etc. and f. Vehicles, office equipment and computer equipment. AUGUST A, GEORGIA - 2008 BUDGET 23 -I .- .- :- . . . :- . . . ::. , .- :. , -I ~ , . . . =- 2. Each year, the Program is prepared from project requests submitted to the Finance Department-Budget Section by the various departments and agencies of the City. The forms require a project description, justification, cost estimates, statement of impact on the City's annual operating budget, implementation schedule and indications of project location and service area. Concurrently, with the preparation of the project requests, information concerning the City's financial resources is obtained with the assistance of the Budget staff. 3. After compilation of the requests, projects are reviewed by staff from Budget and the Office of the Administrator. This review, along with available funding, forms the basis of the program recommended by Budget staff to the Augusta-Richmond County Commission. 4. The recommended program is then used by Augusta-Richmond County Commission in the development of the annual operating budget which becomes effective January 1st of each year. The first year of the five-year program reflects the Capital Budget with the following four years becoming the CIP. C. 1. Responsibilities in Program Preparation Operating Departments, Boards, and Agencies It is the responsibility of department directors, boards, or agencies with plans requiring funds for capital improvement projects during the forthcoming five-year period, to initiate project requests annually, formulated into a program that states the City's need for each project, as well as its relative importance in the department's program. 2. Chief Financial Officer/Finance Director Provides information on proprietary funds, primarily with regard to their bonding potential and debt management. Also provides some revenue forecasts and assists in the review and evaluation of project financing when requested. 3. Finance Department- Budget Office Budget Office has the following responsibilities in the capital programmmg process: a. Prepare the CIP calendar; b. Provide information concerning the City's financial resources; c Prepare and distribute the package used by departments and agencies submitting requests; d. Provide assistance to departments and agencies in the preparation of requests; e. Receive, review, and coordinate all requests; f. Provide assistance in preparing the Augusta-Richmond County Commission adopted program; and AUGUSTA, GEORGIA - 2008 BUDGET 24 . . .- ) . . . ) . . . ) , .- :. , -I ~ ) . . .- =- g. Publish and distribute the adopted program. D. 1. Department Ranking Each project appearing in the five-year program carries a department priority recommendation. This ranking is assigned by the submitting department or agency and reflects the relative importance of the individual project to that particular department's total program. 2. Departments submit projects in order of their priority, by type of service, prefixed with the following designations which describe the project's intent: a. Critical Deficiency - Required to eliminate proven or obvious dangers to public or employee health or safety; b. Existing Deficiency - Needed to raise a service or facility to an adopted level of service; c. Repair/Replacement - Maintains adopted service level standards in developed areas and gives comparable service standards }n developing areas; and d. Future Need/Planned Expansion - Enables the City to provide service required for scheduled development. AUGUST A, GEORGIA - 2008 BUDGET 25 . . .- ) . . . ) . . . :. , -I ~ , -I :. ) . . . ) AUGUSTA-RICHMOND COUNTY, GEORGIA FY 2008 CIP FUNDING SPECIAL PURPOSE ONE PERCENT LOCAL SALES TAX Augusta-Richmond County derived revenues from the Special Purpose One Percent Sales Tax collection that started in 2006 and will continue until $160 million has been collected which is the Fifth 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. CONTINGENCY RESERVE POLICIES The City will establish a contingency line item expenditure in the general operating fund 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. Appropriations from this area require approval of the Commission. INVESTMENT POLICIES 1. Disbursement, collection, and deposit of all funds will be managed to ensure 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. AUGUSTA, GEORGIA - 2008 BUDGET 26 -I :. I , . . . :- . . . :- , . -I ~ , .- :'I , -I :. ) 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. All Enterprise Funds should be self-supporting. Revenue management includes within its focus, an ongoing process for reviewing and analyzing each revenue source to ensure that proceeds from each source are at its maximum level. It is essential in this process to understand the legal, political and economic factors that have an influence on the level of revenue collections. The following revenue policies 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. AUGUST A, GEORGIA - 2008 BUDGET 27 -I . .- ) . . . :- . . . :) , . .- :. , .- :. , . . . ) 2. INTER-GOVERNMENTAL REVENUE/STATE SHARED TAXES a. Ensure 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 CONDITION Financial condition refers to whether a government can generate enough revenues over its normal budgetary period to meet its expenditure obligations and not incur deficits. The financial condition of Augusta-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 manner without incurring deficits, and assuring adequate reserves and cash flow. AUGUSTA, GEORGIA - 2008 BUDGET 28 I I I I I I I I I I I I I I I I I I I ) 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 2007 Tax Digest is set at $4.8 billion compared to $4.5 in 2006. The chart below shows the actual changes in the millage rates for the Urban Services District (old City) and for the County based on 2007 Tax Digest. It does not include millage rates levied by Richmond County Board of Education. YEAR 2007-6 TAX RATE - Corrected Table County- 7.899 8.149 .250 7.899 8.149 .250 wide M&O Capital 0.791 0.791 N/A 0.791 0.791 N/A Outla County 0 0 N/A 0 0 N/A Bonds Fire * 1.645 1.616 -.029 N/A N/A N/A Urban N/A N/A N/A 8.184 8.058 -.126 M&O *note Residents of the Blythe Fire District pay a fIre tax rate of 3.030 making their 2007 Total Tax Rate 11.970. 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 $100,000, the assessed value is $40,000 (100,000 X 40%). This value, less allowable exemptions, multiplied by each taxing levy will generate the taxes on each home. AUGUSTA, GEORGIA - 2008 BUDGET 29 . . . ) . . . ) , . .- ) ~ .- ~ , II ~ J . . . ) 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. Property taxes are 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). 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 carry on daily operations. AUGUSTA, GEORGIA - 2008 BUDGET 30 ., . .- :. , -I :. , -I . .II :- -I . . :- . . . :- ., . .- :. OTHER TAXES OTHER TAXES: OTHER TAX REVENUES INCLUDE THE FOLLOWING: Local Option Sales and Use Tax 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 AUGUSTA, GEORGIA - 2008 BUDGET 31 . . . :- , -I ~ , -I ~ ) . . . :- . . . :. , . .- ~ AUGUSTA-RICHMOND COUNTY, GEORGIA DEBT POLICIES/GUIDELINES 1. The City will confine long-term borrowing to capital improvements and moral obligations. 2. The City will 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 the unvoted debt capacity. RESERVES RESERVE POLICY Reserve policies are an important factor in maintaining the City's in good fiscal health. Augusta-Richmond County employs two primary types of reserves. I. 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 all 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. 2. Fund balance reserve of working capital is established to provide for unforeseen revenue losses. This reserve is not appropriated but recognized and maintained in the fund balance. The government has a reserve policy to fund working capital up AUGUST A, GEORGIA - 2008 BUDGET 32 -- . . :. , -I ~ , -I ~ , . . . :- . . . :- -- . . ::. to 60-90 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 Al 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 2006. The constitutional debt limit for direct general obligation bonds is 10 percent of the assessed value of taxable property within the County. AUGUSTA, GEORGIA - 2008 BUDGET 33 II . .- :. , -I :. , . . .- ) . . . :- . . . :- II . .- :. AUGUSTA-RICHMOND COUNTY, GEORGIA FISCAL YEAR 2008 ALL FUNDS COMBINED BUDGET OVERVIEW AUGUST A, GEORGIA - 2008 BUDGET 34 II! . -I :. , -I ~ , . . . ) . . . ) . . . :. , -I :. Augusta-Richmond County FY 2008 Budget All Funds Combined Revenues Expenditures Fund Name FY 2008 FY 2008 GENERAL FUNDS General Fund 72,293,889 72,293,889 Law Enforcement 53,123,430 53,123,430 Total General Fund/Law Enforcement 125,417,319 125,417,319 Port Authority 133,648 133,648 JAG 162,620 162,620 SPECIAL REVENUE FUNDS 5% Crime Victim's Asst Program 340,276 340,276 Supplemental Juvenile Services 34,500 34,500 Federal Drug Forfeitures 800,000 800,000 State Drug Forfeitures 800,000 800,000 K-9 Forfeitures 30,000 30,000 Wireless Phase 455,280 455,280 Emergency Telephone Response 3,541,805 3,541,805 Building Inspections Fund 996,269 996,269 Grants 1,690,570 1,690,570 Housing & Neighborhood Development 8,846,619 8,846,619 Urban Development Action Grant 48,100 48,100 Board of Appeals 27,930 27,930 NPDES Permit Fees 32,000 32,000 Urban Services District 16,328,095 16,328,095 Capital Outlay 3,460,120 3,460,120 Fire Protection 22,343,420 22,343,420 Occupation Tax 2,561,500 2,561,500 Street Lights 3,457,996 3,457,996 Downtown Development Authority 783,980 783,980 Sheriff Capital Outlay Grant 600,000 600,000 Promotion Richmond County 4,390,000 4,390,000 CAPITAL PROJECT FUNDS Special 1 % Sales Tax, Phase II 5,704,200 5,704,200 Special 1 % Sales Tax, Phase III 37,507,066 37,507,066 Special 1 % Sales Tax, Phase IV 79,681,380 79,681,380 AUGUST A, GEORGIA - 2008 BUDGET 35 . . .- ::. , -I :. , -I . .- , . . . ) . . . ) . . II ::. Augusta-Richmond County FY 2008 Budget All Funds Combined Revenues Expenditures Fund Name FY 2008 FY 2008 Special 1 % Sales Tax, Phase V 94,401,856 94,401,856 Urban SPLOST, Phase II 651,870 651,870 Urban SPLOST, Phase III 3,204,730 3,204,730 DEBT SERVICE FUNDS G/O Sales Tax Bonds 06 9,716,000 9,716,000 ENTERPRISE FUNDS Water & Sewerage 85,719,814 85,719,814 Water & Sewerage-Renewal & Extension 13,621,070 13,621,070 1996 W & S Bond Fund 5,108,620 5,108,620 2000 Bond Series 13,828,040 13,828,040 W &S Bond 2002 Series 26,199,850 26,199,850 W &S Bond 2004 Series 69,994,950 69,994,950 Waste Management Fund 10,211,525 10,211,525 Garbage Collection Fund 17,690,133 17,690,133 Waste Management 2004 Bonds 7,799,330 7,799,330 Augusta Public Transit System 5,561,062 5,561,062 Augusta Regional Airport 20,841,052 20,841,052 Daniel Field 624,300 624,300 Municipal Golf Course 645,904 645,904 INTERNAL SERVICE FUNDS Risk Management 2,457,357 2,457,357 Employee Health Benefits Fund 19,371,500 19,371,500 Workers Compensation Fund 1,925,940 1,925,940 Unemployment Fund 170,000 170,000 Long- Term Disability Insurance 460,000 460,000 Fleet Operations & Management 5,369,116 5,369,116 GMA Lease Program 3,079,628 3,079,628 TRUST & AGENCY FUNDS 1945 Pension Fund 1,155,300 1,155,300 1977 Pension Fund 2,975,000 2,975,000 Urban 1949 Pension Plan 4,135,000 4,135,000 Other Urban Pension Plans 1,430,000 1,430,000 Exp Trust Fund-Perpetual Care 79,800 79,800 Exp Trust Fund-Joseph Lamar 180 180 TOTAL $748,603,620 $748,603,620 AUGUST A, GEORGIA - 2008 BUDGET 36 II . .- AUGUSTA, GEORGIA :) GENERAL FUND FISCAL YEAR 2008 , 2006 2007 2008 Actuals Budget Budget .- Revenues :. Taxes $ 35,572,768 36,867,525 41,577,389 Licenses And Permits 1,342,747 1,530,000 1,545,000 Use of money and property 1,088,820 1,503,460 1,075,630 Charges for Services 14,975,324 15,133,350 16,327,870 , Fines and Forfeitures 5,494,587 5,140,000 5,716,500 Intergovernmental Revenue 2,327,627 1,400,000 2,000,000 Contributions and Donations 91,766 7,340 6,000 -I Miscellaneous Revenue 468,586 65,000 70,000 Other Financing Sources 959,023 2,178,500 50,000 . Total 62,321,248 63,825,175 68,368,389 .- Transfers In 4,739,280 2,564,340 3,925,500 ) Total Revenues $ 67,060,528 66,389,515 72,293,889 . Expenditures . Personal Services & Employee Benefits $ 37,075,711 39,569,399 39,562,858 Purchased/Contracted Services 9,755,372 12,044,333 12,716,114 . Supplies 6,424,757 7,651,198 7,820,574 Capital Outlay 184,671 147,012 0 :- Interfund/Interdepartmental 1,545,278 1,694,542 1,692,970 Other Costs 6,799,453 7,329,504 7,258,490 Cost Reimbursement (164,734) (117,520) (161,000) N on-Departmental 10,588 (4,352,283) 1,685,873 . Total 61,631,096 63,966,185 70,575,879 . Transfers Out 3,003,397 2,423,330 1,718,010 . ) Total Expenditures $ 64,634,493 66,389,515 72,293,889 II . .- :) Fund 101 37 " . -I :. AUGUSTA, GEORGIA LAW ENFORCEMENT , FISCAL YEAR 2008 -I 2006 2007 2008 Actuals Budget Budget ~ Revenues Taxes $ 43,996,718 46,145,831 49,492,720 , Use of money and property 135,818 582,720 56,960 Charges for Services 991,151 1,151,790 1,009,000 Fines and Forfeitures 560,022 681,800 545,000 -I Intergovernmental Revenue -754,699 -213,000 -300,000 Miscellaneous Revenue 57,130 0 0 . Other Financing Sources 77 ,316 0 0 .- Total 45,063,456 48,349,141 50,803,680 :- Transfers In 2,430,036 2,319,750 2,319,750 Total Revenues $ 47,493,492 50,668,891 53,123,430 . . Expenditures . Personal Services & Employee Benefits $ 31,385,981 33,759,730 32,447,780 Purchased/Contracted Services 823,155 840,788 1,074,950 :- Supplies 7,002,970 9,245,113 9,668,071 Capital Outlay 108,680 108,217 0 Interfund/Interdepartmental 5,511,415 5,857,440 6,927,130 . Cost Reimbursement -1,037,735 -780,000 -1,011,540 N on-Departmental 0 -779,737 1,307,819 . Total 43,794,466 48,251,551 50,414,210 . Transfers Out 2,556,650 2,417,340 2,709,220 ) Total Expenditures $ 46,351,116 50,668,891 53,123,430 , . -I :. Fund 273 38 ., . .- AUGUSTA-RICHMOND COUNTY GENERAL FUND/LA W ENFORCEMENT OPERATING REVENUES :. BY REVENUE TYPE (DETAIL) 2008 BUDGET 2006 2007 2008 , Description Actuals Budget Budget Taxes -I Real Property Tax-Curr Year 6,589,500 7,556,74] 7,790,880 Timber Tax - Current Year 3,470 3,149 3,320 Early Payment Discount -217,597 -54,000 -54,000 :. Property Tax Increase 0 0 2,569,879 Motor Vehicles - Current Year 503,802 618,496 650,840 Mobile Homes. Current Year 26,035 54,493 57,350 Rail Road Equipment-Current Yr 47,300 476 510 , Real Estate Transfer 310,259 210,000 280,000 Recording Intangible Tax 1,002,174 900,000 900,000 Electric Franchise Tax 11,676,254 11,700,000 13,006,560 Water Franchise Tax (In Lieu) 1,303,884 1,303,890 1,803,890 Gas Franchise Tax 823,577 830,000 830,000 -I Television Cable Franchise Tax 1,711,713 1,660,000 1,660,000 Telephone Franchise Tax 1,221,166 1,640,000 1,300,000 :. Other Franchise Tax 255,000 42,500 42,500 Local Option Sales & Use Tax 7,121,550 7,176,780 7,300,660 Alcoholic Beverage Excise Tax 2,005,670 2,200,000 2,200,000 Local Option Mixed Drink Tax 300,014 300,000 350,000 Penalties - Delinquent Taxes 814,066 700,000 800,000 :- Pen & Interest-LOST 0 0 0 Pen & Interest-FiFa 74,928 25,000 85,000 Total Taxes 35,572,765 36,867,525 41,577,389 . Licenses And Permits Alcoholic Licenses - Beer 1,204,169 1,400,000 ] ,400,000 . Location Permits 15,572 20,000 20,000 Late Tag Penalty 123,006 110,000 125,000 . Total Licenses and Permits 1,342,747 1,530,000 1,545,000 Revenues :- Intergovernmental Revenues St GA Jud Council HB# 182 110,000 110,000 110,000 Local Govt - Pmt in Lieu Tax 947,673 1,011,860 965,630 . Trees & Landscaping 9,970 1,600 0 Local Govt Grt Shared Revnue 2,000 0 0 Local Emergency Operation Plan 500 0 0 . Total Intergovernmental Revenues 1,070,143 1,123,460 1,075,630 . :. , . -I :. 39 , -I AUGUSTA-RICHMOND COUNTY GENERAL FUNDILAW ENFORCEMENT :. OPERATING REVENUES BY REVENUE TYPE (DETAIL) 2008 BUDGET 2006 2007 2008 , Description Actuals Budget Budget Services Court Costs, Fees & Charges 962,358 900,000 950,000 II Indigent Defense Reimbursement 24,637 0 400,000 Ind Defense Application Fees 59,800 58,000 58,000 Burke/Columbia County DA Reimb 599,833 500,000 625,000 ~ Burke Co Reimb Public Defender 95,784 100,000 100,000 Columbia Co Public Defender 255,670 200,000 200,000 DA-Forfeiture of Assets 0 90,000 90,000 Victims Asst Grant-DA 0 30,000 0 ) Victims Asst Grant-Solicitor 0 30,000 0 CYCC Grant (JAlBG) 0 10,000 0 Juvenile POS Grant 0 10,000 0 Public Defender-Superior Ct 200 0 0 . Reader Printer Fees 11,604 12,000 12,000 Data Processing Fees 2,625 2,000 2,000 Motor Vehicle Tag Coil Fees 204,886 200,000 200,000 . Wildlife Tag Fees 2,687 3,000 2,500 . Lic & Insp Admin Allow-Recovery 0 41,560 46,630 Code Enforcement-Code Enf Allocation-Recovery 49,]78 49,180 55,600 Code Enforcement-CDBG Funded 0 100,000 0 :- Demolition HND-CDBG Funded 0 200,000 0 Emergency Operation Plan 500 0 0 Ind Cost Allocation-Port Auth 29,796 29,790 8,970 Ind Cost Allocation-5% 10,848 10,850 7,550 Ind Cost Allocation - Recovery 1,092 1,090 1,540 . Ind Cost Allocation-Wireless Phase 1,284 1,280 1,740 Ind Cost Allocation- E-91 ] 239,436 239,430 427,920 . Ind Cost Allocation-Inspection 30,744 30,740 25,390 Ind Cost Allocation-HND 151,482 ]60,210 150,500 . Ind Cost Allocation-Urban Dev Action 4,908 4,910 7,900 Ind Cost Allocation-Weed & Seed 9,504 9,500 0 Ind Cost Allocation~Bd of Appeals 1,860 1,860 2,870 :- Ind Cost Allocation-Urban SD 44,064 44,060 30,150 Ind Cost Allocation-Capital Outlay , 17,904 17,900 16,700 Ind Cost Allocation-Law Enforce 3,452,136 3,452,130 4,268,020 Ind Cost Allocations-Fire 606,960 606,960 566,260 . Ind Cost Allocation-Occupation 10,476 ] 0,480 5,220 Ind Cost Allocation-Street Lights 8,712 8,710 13,640 Ind Cost Allocation - DDA Revenue Bond 3,852 3,850 4,670 . Ind Cost Allocation SPL-321 1,296 1,290 0 . Ind Cost Allocation SPL-322 3,672 3,670 47,820 Ind Cost Allocation-SPL-323 80,940 80,940 43,830 Ind Cost Allocation-SPL-324 308,352 308,350 484,170 ) Ind Cost Allocation-SPL-326 2,052 2,050 9,070 Ind Cost Allocation-SPL-327 20,592 20,590 10,630 Ind Cost Allocation-Recovery Capital Projects 564 560 0 Ind Cost Allocation-Utilities 1,085,256 1,085,260 965,050 , Ind Cost Allocation-Utilities-507 2,748 2,750 4,050 Ind Cost Allocation-Utilities-508 1,572 1,570 3,350 Ind Cost Allocation-Utilities-509 175,776 175,770 19,420 . Ind Cost Allocation-Utilities-51 0 2,760 2,760 11,600 .- Ind Cost Allocation- W &S 2004 Bonds 0 0 5,] 10 :. 40 , -I :. , II ~ ) , . .- J , . t I I . I I I I I Description AUGUSTA-RICHMOND COUNTY GENERAL FUNDILA W ENFORCEMENT OPERATING REVENUES BY REVENUE TYPE (DETAIL) 2008 BUDGET 2006 Actuals Ind Cost Allocation-Waste Mang Ind Cost Allocation-Solid Waste Recov lnd Cost Allocation-Wast Mgmt 04 Bond lnd Cost Allocation-Transit lnd Cost Allocation-Bush Field Ind Cost Allocation-Daniel Fld lnd Cost Allocation-Muni Golf Ind Cost Allocation-Risk Mgmt Ind Cost Allocation-6l6 Ind Cost Allocation - Workers Comp Ind Cost Allocation -623 Ind Cost Allocation - 626 Election Qualifying Fees Sale of Maps & Publications Sale of Maps & Publications-IT V oter Lists and Labels Commissions on Tax Collections Motor Vehicle Title Fees Lapsed Motor Vehicle Ins Fees Coroner Reports Prisoner Housing Fees State Road Maintenance Demolition Fees Telephone Charges Hospital Fees Clinic Fees Animal Control & Shelter Fees Rabies Certificate Fees Sterilization Fees Parking Fees Public Room Rental-Radison Cemeteries Returned Check Fee RCCI-Inmate Store Other Fees & Charges Utility Cut Repairs Human Relations Commission-HRC-EEOC-Contract Total Charges for Services 203,988 17,856 o 2]4,524 245,442 8,046 71,016 131,664 17,916 2,484 996 139,908 16,671 4,834 1,860 3,975 2,013,408 27,542 63,405 295 1,663,160 160 11,328 o 395 560 46,564 13,195 49,395 23,112 51,807 30,122 1,868 30,373 o 61,017 59.200 13,808,486 41 2007 Budget 203,990 17,860 o 214,520 273,250 8,550 71,010 131,660 17,910 2,480 1,000 139,910 18,000 8;000 o 5,000 2,060,000 26,000 75,000 1,000 1,500,000 33,000 50,000 o o o 127,910 27,360 102,700 o 50,000 40,000 2,000 96,000 o 20,000 91,790 14,270,950 2008 Budget 195,340 34,300 4,270 168,470 201,820 8,860 46,770 57,510 5,770 5,980 1,830 11 0,880 18,000 5,000 o 5,000 2,060,000 26,000 75,000 500 1,500,000 47,600 20,000 o o o 50,000 15,000 50,000 o 25,000 30,000 2,000 92,000 o 50,000 65,000 14,862,770 , -I AUGUSTA-RICHMOND COUNTY GENERAL FUNDILA W ENFORCEMENT ~ OPERATING REVENUES BY REVENUE TYPE (DETAIL) 2008 BUDGET 2006 2007 2008 , Description Actuals Budget ~udget Recreation Special Activities-Program Fees 10,245 14,000 16,000 . Boxing-Program Fees 950 0 0 Garrett Comm-Program Fees 34,058 35,000 46,780 Dyess Park-Program Fees 3,178 3,000 4,200 . Minnick Park-Program Fees 8,002 6,000 6,300 .- Carrie J. Mays-Program Fees 11,012 10,000 11,700 May Park Corom Cent-Program Fees 13,011 12,000 15,500 Hephzibah/Carroll Park-Program Fees 28,230 20,000 23,500 J WT Johnson-Program Fees 0 0 0 Four-H Camp-Program Fees 0 0 0 Program Fees-Aquatics 9,664 10,000 10,000 McBean Park-Program Fees 42,431 42,000 50,400 . McDuffie Woods Park-Program Fees 19,282 16,000 23,000 Merry Street Ceramics-Program Fees 162 0 0 Herny Brigham-Ceremics 2,483 3,000 3,400 . Blythe Park-Program Fees 26,547 28,000 35,050 .- Henry Brigham Swim Center-Program Fees 25,844 22,000 22,000 Other Concessions-Program Fees 20,446 25,000 25,000 Bernie Ward Camm Cent-Program Fees 39,685 40,000 54,550 J Henry Brigham Comm Cent-Program Fees 45,339 52,000 62,000 Sand Hills Program Fees 8,032 7,000 8,300 Warren Road Comm Cent-Program Fees 65,560 60,000 79,580 Diamond Lakes Reg Park-Program Fees 75,626 75,000 10,000 Diamond Lakes Comm. Ctr 125,891 90,000 165,000 , Adult Programs-Program Fees 64,680 60,000 90,000 Boykin Road Park 500 0 0 . Wood Park 50 0 0 Jones Park Pool 63 0 0 II Augusta Aquatics Cent-Program Fees 157,798 120,000 132,000 Youth-Program Fees 135,751 140,000 170,940 Doughty Park-Program Fees 1,015 3,500 4,200 J The "Boathouse" Camm Cent-Program Fees 50,519 40,000 42,000 Julian Smith Park-Program Fees 0 0 0 Julian Smith Casino-Program Fees 71,494 50,000 52,000 Julian Smith BBQ Pit-Program Fees 27,178 22,000 23,200 I Sue Reynolds Center-Program Fees 5,113 3,000 3,200 Gracewood Rents & Royalties 10,455 9,000 9,300 Lake Olmstead Stadium-Rent & Royalties 25,000 25,000 25,000 . Pendleton King Park 3,011 0 0 I Riverwalk 53,527 18,000 60,000 Old Government House Rents & Royalties 34,192 30,000 30,000 Skateboard Park 6,819 6,000 6,000 I Newman Tennis 226,158 246,900 246,000 New Savannah Bluff Lock & Dam-Program Fees 12,105 14,000 14,000 Total Recreation 1,501,106 1,357,400 1,580,100 I Charges For Services and Recreation 15,309,592 15,628,350 16,442,870 I I 42 , -I ~ , II . .- J , . .- J , . ~ I I . I I I I I AUGUSTA-RICHMOND COUNTY GENERAL FUNDILAW ENFORCEMENT OPERATING REVENUES BY REVENUE TYPE (DETAIL) 2008 BUDGET 2006 2007 2008 Description Actuals Bud~et Bud~et Fines And Forfeitures Superior 546,187 520,000 575,000 State 3,510,177 3,200,000 3,700,000 Magistrate 1,075,826 1,000,000 1,000,000 Juvenile 7,540 10,000 7,500 Probate Court 225,448 200,000 224,000 Drug treatment/education 125,271 120,000 120,000 DA Welfare Fraud Investigation 3,938 0 0 Total Fines And Forfeitures 5,494,387 5,050,000 5,626,500 Investment Income Interest revenues 2,070,304 1,200,000 1,650,000 Int Earned-Tax Commissioner 257,198 200,000 350,000 Int Eamed-Clerk of Court 0 0 0 Total Investment Income 2,327,502 1,400,000 2,000,000 Contributions And Donations Contributions & Donation (Animal Services) 4,193 3,840 6,000 Special Projects Contributions & Donation Rec 7 3,500 0 Donations James Brown Statue 5,000 0 0 Knox Foundation/Greenspace Program 80,000 0 0 Total Contributions And Donations 89,200 7,340 6,000 Miscellaneous Income Rents and royalties 13,654 15,000 15,000 Employer Pen Contr Forfeited 59,967 0 0 Miscellaneous Income 80,146 20,000 20,000 Tax Commissioner-Other Revenue 7,121 5,000 10,000 Total Miscellaneous Income 160,888 40,000 45,000 Total General Fund Revenue (WI) 61,367,224 61,646,675 68,318,389 43 , -I ~ J II . .- J , . .- J , . I I I I I I I I Description Transfers Op Tsfr fr., Urban Services Op Tsffr, Law Enforcement Op Tsfr fr., Occupation Tax Op Tsfr fr., Debt Service Op Tsfr fr., Riverwalk Op Tsfr fr., Workers Compensation Total Transfers Other Property Sale Capital Lease Proceeds Encumbrance Cany Forwards Capital Project Cany Forwards Fund Balance Appropriations Total Other Total General Fund (101) AUGUSTA-RICHMOND COUNTY GENERAL FUND/LA W ENFORCEMENT OPERATING REVENUES BY REVENUE TYPE (DETAIL) 2008 BUDGET 2006 Actuals 2007 Budget 0 290,000 2,124,336 2,124,340 1,800,000 0 765,000 0 49,944 0 0 150,000 4,739,280 2,564,340 887,528 500,000 71,495 0 0 0 0 3,500 0 1,675,000 959,023 2,178,500 $67,065,527 $66,389,515 2008 Bud.'et ----- o 2,369,220 1,556,280 o o o 3,925,500 50,000 o o o o 50,000 72,293,889 44 , 4 :. J II . .- J , . .- J , . i J I I I I I I AUGUSTA-RICHMOND COUNTY GENERAL FUNDILA W ENFORCEMENT OPERATING REVENUES BY REVENUE TYPE (DETAIL) 2008 BUDGET 2006 2007 2008 Description Actuals Budget Budget Revenues Taxes Real Property Tax-Curr Year 21,722,470 23,929,681 24,670,280 Timber Tax-Current Year 13,882 9,971 10,500 Ear]y Payment Discount 0 -171,000 -171,000 Property Tax Increase 0 0 1,960,000 Motor Vehicles-Current Year 1,881,600 1,958,569 2,060,970 Mobi]e Homes-Current Year 102,318 172,562 181,590 Railroad Equipment-Current Year 0 1,508 1,590 Rea] Estate Transfer 1,674 0 0 Recording Intangib]e Tax ' 5,748 0 0 Local Option Sales & Use Tax 20,269,027 20,244,540 20,778,790 Total Taxes 43,996,719 46,] 45,831 49,492,720 Intergovernmental Revenue Fed Op Grant-Category-Direct 99,473 102,720 42,720 Local Govt Grants 0 20,000 14,240 COPS Ahead Grant 360 0 0 OCDETF-Loca] Overtime Grant 0 0 0 GEMA-Homeland Security Grant 0 0 0 ST Op Grant-Noncateg-direct 35,985 460,000 0 Total Intergovernmental Revenue 135,818 582,720 56,960 Charges for Services Sheriff Fines & Fees 123,108 ] 10,000 125,000 Sheriff Fees - Criminal Bonds 50,196 29,800 45,000 Court Costs, Fees & Charges 95 0 0 Motor Vehicle Tag CoIl Fees 0 Zoning and Subdivision Fees 0 Printing & Dup Service Fees 158,833 200,000 160,000 Sale of Magps & Publications ]40 0 0 Bail Bond Administration Fees 0 8,430 0 Data Processing Fees 0 Bid Spec Fees 0 Te]ephone Comm-Jail 221,799 248,560 240,000 DUI Reimbursement 0 0 0 Social Security Informant Fee 31,697 27,000 27,000 St Criminal Alien Assist Prog 0 0 Crimina] Background Checks 10,559 12,000 12,000 Defensive Driving Class Fees 0 16,000 0 Prisoner Reimb County Jail 394,724 500,000 400,000 Total Charges for Services 991,151 1,151,790 1,009,000 45 , -I ~ , II . .- J . . .- J , . ~ I I . I I I I I AUGUSTA-RICHMOND COUNTY GENERAL FUNDILAW ENFORCEMENT OPERATING REVENUES BY REVENUE TYPE (DETAIL) 2008 BUDGET 2006 2007 2008 Description Actuals Budget Budget Fines & Forfeitures County Jail-Constr & Staffing 495,421 600,000 500,000 Overweight Assessments 0 0 0 Parking Violation 22,866 50,000 20,000 Bond 41,735 31,800 25,000 Federal Drug Forfeiture 0 0 0 State Drug Forfeitures 0 0 0 Canine Forfeitures 0 0 0 Total Fines & Forfeitures 560,022 681,800 545,000 Investment Income Int Revenue - DS Reserve 0 0 0 Interest Revenues -754,699 -213,000 -300,000 Total Investment Income -754,699 -213,000 -300,000 Other Financing Sources Op Tsfr from Urban Services 2,430,036 2,319,750 2,319,750 Employer Pen Contr Forfeited 53,714 0 0 Miscellaneous Income 3,416 0 0 Property Sale 77 ,316 0 0 Capital Leases-Proceeds 0 0 0 Fund Balance Appropriations 0 0 0 Total Other Financing Sources 2,564,482 2,319,750 2,319,750 Total Law Enforcement (273) 47,493,493 50,668,891 53,123,430 TOTAL GENERAL FUNDILA W ENFORCEMENT $114,559,020 $117,058,406 $125,417,319 46 , .- ~ J II . .- J , . .- J , . I I I . I I I I I AUGUSTA-RICHMOND COUNTY GENERAL FUNDILA W ENFORCEMENT OPERA TING EXPENSES BY SERVICE AREAS (DETAIL) 2008 BUDGET Department 2006 Actuals General Governmental Clerk of Commission Mayor's Office Mayor's Discretionary Acct County Administrator Commissioners Commission - Other 'Local Legislative Interests Promotion Account Commission Grants Board of Elections Election Expenses Finance - General Finance - Accounting Finance - Treasurer Emeritus License License & Inspection Administration Procurement Law ARC-Law Dept Magistrate-Law Dept Outside Counsel-Law Computer Management / GIS Human Resources Human Resources - Training Employee Functions Tax Commissioner Tag Office Delinquent Tax Del Tax Sales - Fees / Cost Tax Assessor Board of Appeals Board of Tax Assessors Citizens Service & Information ARC-Publication! Annual Report Facilities Management - Administration Buildings and Grounds - Municipal Building Buildings and Grounds - JLEC Buildings and Grounds - Phinizy Road Det Center Buildings and Grounds - Inhouse Projects Planning & Zoning Print Shop Carpenters Shop Records Retention Total General Governmental 208,017 167,173 o 542,346 311,131 3,350 2,499 11,103 4,662 377,761 481,190 1,084,221 341,283 3,183 522,707 185,560 502,010 878,998 203,822 12,600 o 4,007,797 462,152 2,325 15,106 729,658 926,997 287,924 -36,411 1,404,445 4,687 43,068 79,628 o 383,380 817,249 1,342,407 641,374 5,118 292,778 145,410 758,417 85,662 18,242,787 47 2007 Budget 248,980 179,910 o 744,440 335,930 5,000 6,440 10,350 o 378,810 236,435 1,303,880 351,610 3,000 547,550 168,460 400,660 1,072,090 456,850 14,400 o 4,315,590 580,690 17,]00 19,000 787,570 964,762 294,110 o ],645,135 2,555 47,700 96,660 14,890 404,250 866,608 1,295,783 651,833 5,000 214,610 279,910 868,020 99,319 19,935,890 2008 Budget 2]6,200 189,520 o 942,]60 323,980 5,000 6,440 40,350 o 395,860 529,060 1,271,800 36],6]0 3,000 53],7]0 165,740 478,] 70 893,130 565,198 14,400 40,000 4,843,630 557,500 6,000 19,000 874,330 873,920 297,210 o 1,734,750 16,250 51,630 97,540 14,890 412;250 1,006,920 1,459,240 750,480 5,000 371,110 223,390 901,300 102,850 21,592,518 , -I ~ J t . .- J , . .- J , . I I I . I I I I I AUGUSTA-RICHMOND COUNTY GENERAL FUND/LA W ENFORCEMENT OPERATING EXPENSES BY SERVICE AREAS (DETAIL) 2008 BUDGET 2006 2007 2008 Department Actuals Budllet Budllet Judicial Superior Court 1,203,469 1,492,380 1,659,560 Clerk of Superior Court 1,850,809 2,248,300 2,278,110 Drug Court 0 0 102,250 District Attorney - Circuit 1,643,378 1,584,500 1,710,510 DA - Forfeiture Acct Expense 0 90,000 90,000 Victim Assistance Grant (DA) 0 0 0 State Court - Judge 633,667 726,590 885,540 . State Court - Probation 0 0 0 State Court - Solicitor 1,307,293 1,510,151 1,574,760 Victim1s Assistance Grant Solicitor 0 0 0 Civil Court - Chief Judge 215,744 224,370 234,280 Civil Court - Presiding Judge 184,355 191,230 198,190 Civil Court - Clerk 722,206 823,470 823,260 Magistrate 0 0 0 Probate Judge 548,000 576,550 601,680 Juvenile Court 347,585 401,410 404,230 Juvenile Court - Citizens Review 34,459 35,600 36,740 Public Defender-Juvenile Court 0 0 50,000 CYCC Grant 0 0 0 Juventile POS Grant 0 0 0, Municipal Court 0 0 0 Public Defender - Superior Court 1,519,311 2,570,040 1,695,848 Public Defender - State Court 1,061,549 1,258,400 1,171,410 ICPDO - Independent Contractor 49,938 125,000 75,000 Court Appointed Legal 296,102 228,480 100,000 RCSCPDO-Addt Office 0 0 0 Civil Court - Marshal 1,256,853 1,341,400 1,344,780 ' Jury Clerk 57,551 67,560 81,860 Total Judicial 12,932,269 15,495,431 15,118,008 Public Safety Drivers License Bureau 14,4 73 -159 14,860 Neighborhood Enhancement 0 150,680 135,370 Security-Municipal Building 252,079 304,160 314,940 RCCI 3,330,571 3,761,451 3,829,660 RCCI Inmate Store 30,373 59,230 92,000 RCCI -Sheriff Prisoners Program 672,690 684,267 681,000 Emergency Medical Service 1,330,000 1,380,000 1,300,000 Coroner 343,649 423,160 389,840 Animal Services 982,450 1,024,744 1,085,470 Emergency Management 52,443 166,270 92,310 Hazard Mitigation Grant 0 0 0 Pre-Disaster Miligation Grant 19,170 0 0 878 Engineer 8,590 8,590 8,590 Total Public Safety 7,036,488 7,962,393 7,944,040 48 . . . AUGUSTA-RiCHMOND COUNTY GENERAL FUND/LA W ENFORCEMENT OPERATING EXPENSES :- BY SERVICE AREAS (DETAIL) 2008 BUDGET 2006 2007 2008 . Department Actuals Bud!(et Bud!(et Public Works . PW - Administration 1,070,736 1,642,970 1,813,600 . EP A Brownfield Grant 0 0 0 319 (H) Grant 0 0 0 PW - Roads and Walkways 2,725,155 2,983,811 3,058,410 :- LitterPatrol 223,268 316,200 318,920 PW - Traffic Engineer 1,449,701 1,668,740 1,899,900 Riverwalk/Augusta Commons 79,134 86,898 209,040 Eviction & Vacant Lot Clean Up 132,368 169,951 166,840 Total Public Works 5,680,362 6,868,570 7,466,710 , Health And Welfare . Board of Health - Public 1,223,230 1,223,230 1,223,230 Board of Health - Mental 9,270 9,270 9,270 -I Board of Health - Substance Abuse 0 6,810 0 Project Access 400,000 450,000 450,000 ~ Hyde Park Medical Enhancement 0 50,000 50,000 Community Medical Outreach 0 0 100,000 Miracle Making Ministry-Ind Health 0 20,000 0 Mosquito Control 152,486 170,770 170,770 DFAC - Administration / Social 120,298 120,000 120,000 , Salvation Army Landfill Charges 1,308 0 7,400 GADOT Landfill Fees 2,016 0 8,900 DFAC - Child Abuse Shelter 30,000 30,000 30,000 DFAC - Safe Homes 10,000 10,000 10,000 -I Total Health And Welfare 1,948,608 2,090,080 2,179,570 Recreation :-. Rec, Admin. 1,313,189 1,258,473 1,208,430 Rec. Shop 989,861 996,850 1,029,790 Rec. Senior Adults 64,521 63,080 65,100 Rec. Special Populations 13,221 11,870 11,870 Rec. lndiv Activities 939 0 1,500 , Rec, Special Activities 43,553 33,198 50,610 Rec. Boxing 66,098 70,990 69,820 Rec, Athletics 570,319 582,020 584,160 Rec, Youth Programs 220,736 247,520 254,900 . Rec. Adult Programs 39,089 61,030 51,150 Rec. Aquatics 118,029 11 7,260 117,930 . Rec. Henry H. Brigham Center 264,167 247,035 236,140 Rec. Bernie Ward 216,425 211,873 204,630 . Rec, Sand Hills 131,579 140,080 174,970 Rec. Blythe Center 95,966 154,247 124,487 Rec. Dougherty Park 9,143 11,041 11,681 :- Rec. Dyess Park 22,152 19,561 17,961 Rec, Eastview Park 8,910 10,937 12,231 Rec - 4H Camp 919 400 400 Rec Garrett Community Center 94,966 135,070 102,790 . Rec, Hephzibah Park 21,207 15,560 15,520 Rec. Hickman Park 4,862 7,277 7,277 Rec, Hyde Park 3,804 6,247 7,607 . Rec. Jamestown Park 8,065 7,535 7,485 . Rec. W. T, Johnson 26,387 27,863 30,533 :- 49 . . . =- . . . ) , . -I ~ , -I ~ , . . . :- . . . =- AUGUSTA-RICHMOND COUNTY GENERAL FUND/LAW ENFORCEMENT OPERATING EXPENSES BY SERVICE AREAS (DETAIL) 2008 BUDGET Department Julian Smith Park Rec. McBean Park Rec, Mcduffie Road Rec. May Park Rec. Minnick Park Rec, Came J. Mays Comm Life Center Rec. Sue Reynolds Park Rec, Warren Rd Rec - Merry Street Ceramics Rec - Henry Brigham-Ceremics Rec. Henry Brigham Senior Center Rec. Nutrition Blythe Rec. Nutrition McBean Rec. Nutrition Carrie J. Mays Rec. Nutrition Henry Brigham Rec. Nutrition Sand Hills Rec - Eisenhower Concessions Rec- WT Johnson Concessions Rec, Concessions Rec - Eisenhower Park Rec. Wood Park Rec. Wood Street Park Rec. Misc. Parks Rec, Henry Brigham Swim Center Rec - Bernie Ward Swimming Pool Rec - Jones Park Pool Rec - Dyess Park Pool Rec - Fleming Tennis Center Rec - NeWman.Tennis Center Rec. Augusta Aquatics Center Rec - Fleming Sports Complex Rec. West Aug. Soccer Complex Rec. Diamond Lakes Regional Facility Rec. Diamond Lakes Community Center Rec. Diamond Lakes Tennis Complex Rec. The Boathouse Rec - Julian Smith Casino BBQ Pit Gracewood Center Sue Reynolds Center Fleming Activity Center Old Government House Rec. New Savannah Bluff Lock & Dam Rec, Skateboard Park Riverwalk Rec. Approp Shiloh Rec. Approp Berry Grant-Tech for Tennis for Life Total Recreation 2006 Actuals 14,215 152,018 166,313 226,710 5,542 143,035 761 236,628 295 2,375 18,821 42, I 59 31,506 43,089 42,104 43,706 198 o 14,922 20,214 1,750 1,868 85,046 90,209 563 777 490 7,990 303,559 439,596 1,650 64,557 351,293 360,264 o 76,857 45,693 29,835 7,782 4,259 3,701 36,709 114,522 3,498 243,398 10,690 7,500 o 7,846,774 50 2007 Budget 10,880 155,115 150,060 165,062 6,486 195,576 o 245,715 1,038 4,500 50,744 39,560 42,960 47,760 48,470 48,420 220 o 17,000 16,898 o 2,799 136,414 164,322 2,500 2,500 2,500 9,767 324,873 485,183 3,052 50,000 329,191 399,174 o 81,412 31,989 38,124 9,135 6,139 5,704 35,336 76,309 3,700 235,397 10,690 7,500 o 8,137,191 2008 Budget 11,430 162,145 147,950 163,912 5,936 156,516 950 237,675 638 4,500 11,134 42,660 45,580 58,190 47,500 48,650 220 o 17,000 17,798 o 2,799 136,414 162,612 2,500 2,500 2,500 14,727 323,523 432,963 3,120 50,000 296,357 376,850 15,890 80,076 30,490 36,720 9,140 5,890 7,300 35,940 91,610 3,700 257,723 10,690 7,500 o 7,978,890 . . . =- . . . :- , . .- :-. , -I ~ , -I :i ) . . . =- AUGUSTA-RICHMOND COUNTY GENERAL FUND/LA W ENFORCEMENT OPERATING EXPENSES BY SERVICE AREAS (DETAIL) 2008 BUDGET 2006 2007 2008 Departmert Actuals Bud,::et Bud,::et Culture Rec. Pendleton King Park 113,656 124,500 172,520 Senior Citizens 49,000 49,000 49,000 Lucy Craft Laney 150,000 200,000 200,000 Augusta Richmond Cty Museum 206,250 206,250 206,250 Georgia Golf & Gardens 0 0 65,000 James Brown Exhibit 0 0 75,000 South Augusta Marching Unit 12,500 0 0 Trees and Landscaping 1,367,080 1,153,115 1,339,760 Cemeteries 531,508 494,324 706,720 RC Historic Society 0 0 0 Historic Augusta 11,760 11,760 11,760 Greater Augusta Arts Council 113,000 200,000 200,000 Ezekiel Harris House 50,000 50,000 62,000 Sister City 0 2,000 0 AUG/RC Library 2,150,970 2,165,110 2,150,970 Total Culture 4,755,724 4,656,059 5,238,980 Housing & Development Extension Service 143,638 149,880 149,790 Natural Resources Conservation 52,339 41,840 62,040 Central SavRiver Land Trust 41,310 68,874 65,000 Knox FoundatinlGreenspace Program 80,000 0 0 Forestry 32,733 33,710 44,260 USDA - ASCS 1,740 1,740 1,740 Building Inspection 0 0 0 Code Enforcement 521,042 503,410 661,000 Code Enforcement-CDBG Funded 0 0 0 Demolition HND CDBG Funded 0 0 0 Augusta Tomorrow 0 0 0 Industrial Dev. - Forward Augusta 75,000 75,000 75,000 CSRA Planning & Dev. 107,350 107,350 107,350 Alliance for Fort Gordon 0 25,000 25,000 BioBusiness Center 0 90,000 0 Land Bank Authority 150,000 150,000 Summer Youth Employment - Rec 72,362 61,560 67,180 Paine College Summer Employment 0 10,710 0 Disadvantage Business Enterprise 139,578 222,280 138,360 Equal Opportunity 0 56,160 128,540 Human Relations 297,377 310,200 313,610 Historic Preservation Grant 0 0 0 Total Housing And Development 1,564,469 1,907,714 1,988,870 TOTAL GENERAL FUND 101 (OPERATION) 60,007,481 67,053,328 69,507,586 51 . . . ) . . . ) , . . ) , .- ~ ) II ~ ) . . . ) AUGUSTA-RICHMOND COUNTY GENERAL FUND/LA W ENFORCEMENT OPERATING EXPENSES BY SERVICE AREAS (DETAIL) 2008 BUDGET Department 2006 2007 2008 Actuals Budget Budget 0 293 500,000 256,940 470,960 360,170 0 0 362,000 0 -5,175,246 0 0 0 -163,377 0 -700,000 -2,000,000 0 0 690,000 0 0 106,000 0 0 459,100 45,108 0 54,300 432,838 375,100 375,100 331,330 361,350 250,000 35,749 1,087,180 0 101,134 0 75,000 0 0 1,203,099 -3,580,363 1,068,293 Non Departmental Contingency Workers Compensation Health Insurance FY 2007 Reductions FY 2008 Reductions Penn Full-Time S & W COLA/Merit New Programs Risk Management Allocation Unemployment Compensation Pension Health Insurance 1945 Pension Plan 1977 Pension Plan 1998 DC Plan GMEBS Pension Plan TOTAL NON-DEPARTMENTAL Operating Transfer Out Oper Trsf Out Zoning Appeals Oper Trsf Out Street Lights Oper TrsfWeed & Seed Oper Trsf Out Employee Health Benefits Oper Trsf Out G/F Grants Oper TrsfOutr Augusta Public Transit System Oper TrsfOut Daniel Field Airport Oper Trsf Out Municipal Golf Course Oper TrsfOut Risk Management Oper TrsfOut Emergency Telephone Response TOTAL OPERATING TRANSFER OUT GRAND TOTAL GENERAL FUND 101 10,296 11,300 11 ,300 325,104 325,000 567,810 100,000 0 0 470,994 0 0 7,841 38,080 79,580 1,720,000 1,759,320 1,059,320 144,162 0 0 225,000 0 0 420,518 489,850 0 0 293,000 0 3,423,915 2,916,550 1,718,010 64,634,495 66,389,515 72,293,889 52 . . . ) . . . ) , .- ~ , II ~ ) II . . ) . . . ) AUGUSTA-RICHMOND COUNTY GENERAL FUND/LA W ENFORCEMENT OPERATING EXPENSES BY SERVICE AREAS (DETAIL) 2008 BUDGET Department 2006 Actuals 2008 Budget 2007 Budget 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/Canine Grant Housing Contract Dill Contract 2007 Homeland Grant HomelandlInfrastructure Grant Eannark Grant BZPP Grant Contingency-MMP Savings Contingency IDC-GF Allocation 1977 Pension Plan New Programs Health Insurance FY - 2007 Reductions Pension Health Benefits-Health Insurance COLAlMerit Oper TrsfOut-LLEBG - VIII Oper Trsf Out-General Fund OperTrsfOut-LLEBG - VI Oper TrsfOut-Emergency Telephone Response Oper Trsf Out-LLEBG - X Oper TrsfOut - Health Benefits Risk Management Allocation TOTAL LAW ENFORCEMENT FUND (273) 4,076,834 4,656,645 4,720,880 241,642 302,900 230,770 1,200,877 1,422,760 1,387,030 1, I 00,658 1,268,160 1,236,810 14,202,010 15,853,400 15,707,780 538,797 591,930 511,579 309,336 334,800 215,680 2,150,258 2,329,108 2,544,601 18,176 17,990 17,990 1,733,526 1,805,930 1,854,800 7,162,542 8,752,575 8,848,128 6,500,494 7,565,660 7,832,133 226,408 209,550 215,630 46,406 56,960 56,960 48,902 98,930 46,390 -14,349 147,120 35,230 0 250,000 0 0 210,000 0 32,953 0 0 46,394 0 0 0 -1,300,000 -2,000,000 0 0 37,819 3,452,136 3,452,130 4,268,020 38,196 0 0 0 0 650,000 0 0 350,000 0 -779,737 0 0 0 42,880 0 0 620,000 0 0 0 2,124,336 2,124,340 2,369,220 8,419 0 0 0 293,000 340,000 0 0 0 423,895 0 0 682,269 1,004,740 983,100 $46,351,115 $50,668,891 53,123,430 $11 0,985,61 0 $117,058,406 125,417,319 TOTAL GENERAL FUNDILA W ENFORCEMENT 53 . . . AUGUSTA,GEORGIA ) PORT AUTHORITY FISCAL YEAR 2008 . 2006 2007 2008 . Revenue Actuals Budget Budget . Miscellaneous Revenue $ 29,836 34,400 34,728 :. Other Financing Sources 0 0 0 Total 29,836 34,400 34,728 , Transfers In 245,796 201,650 98,920 Total Revenue $ 275,632 236,050 133,648 -I Expenditures ~ Personal Services & Employee Benefits $ 6,727 14,130 14,590 Purchased & Contracted Services 13,106 16,920 15,620 Supplies 27,700 47,910 34,812 , Capital Outlay 58,750 10,000 10,000 InterfundlInterdepartmental 29,796 29,790 8,970 Debt Service 117,278 117,300 48,940 Non-Departmental 0 0 716 II Total 253,357 236,050 133,648 ~ Transfers Out 0 0 0 ) Total Expenditures $ 253,357 236,050 133,648 . . . ) . . . ) Fund 104 54 . . . AUGUSTA,GEORGIA ) BRYNE JAG GRANT 05/06 FISCAL YEAR 2008 . 2006 2007 2008 Revenue Actuals Budget Budget . . Intergovernmental Revenue $ 161,843 0 162,620 Investment Income -38 0 0 ) Total 161,805 0 162,620 Transfers In 0 0 0 , Total Revenue $ 161,805 0 162,620 . . Expenditures ) Purchased/Contracted Services $ 11,213 0 0 Supplies 150,631 0 162,620 Total 161,844 0 162,620 , Transfers Out 0 0 0 Total Expenditures $ 161,844 0 162,620 .- ~ , -I ~ ) . . . ) Fund III 55 . . .- :- . . . ) , . .- ) , .- :. , -I :. ) . . . ) Fund 207 Revenues Fines & Forfeitures Investment Income Other Financing Sources Total Revenues AUGUSTA,GEORGIA CRIME VICTIMS ASSISTANCE FUND FISCAL YEAR 2008 Expenditures Personal Services & Employee Benefits $ Purchased and Contracted Services Supplies Interfund/Interdeparttnental Other Costs Non-Departmental Total Expenditures $ 2006 Actuals $ 256,818 8,061 o 2007 Budget 2008 Budget 333,000 2,950 o 332,500 5,000 2,776 $ 335,950 340,276 264,879 252,413 289,180 268,140 18,530 19,180 26,180 4,032 9,790 18,030 17,572 17,800 16,350 0 0 0 0 0 11,576 292,547 335,950 340,276 56 II . .- ) . . . ) . . Ii ) ~ .- ~ ~ Ii ~ , . . . ) Fund 208 Revenues Charges for Services Investment Income Other Financing Sources Total Revenue Expenditures A UGUSTA, GEORGIA SUPPLEMENTAL JUVENILE SERVICES FISCAL YEAR 2008 2006 Actuals 2007 Budget 2008 Budget $ 7,000 887 o 10,500 500 10,090 34,500 o o $ 7,887 21,090 34,500 0 0 0 6,157 20,000 . 20,000 1,092 1,090 1,540 0 0 12,960 7,249 21,090 34,500 $ Purchased and Contracted Services Supplies Interfund/Interdepartmental Other Costs Total Expenditures $ 57 I I I AUGUSTA,GEORGIA - FEDERAL DRUG FORFEITURE FISCAL YEAR 2008 2006 2007 2008 I Revenues Actuals Budget Budget I Fines and Forfeitures $ 454,366 727,980 800,000 I Other Financing Sources 18,435 0 0 Investment Income 109,016 0 0 ~ Total Revenue $ 581,817 727,980 800,000 I Expenditures I I Personal Services & Emp Benefits $ 0 0 0 Purchased/Contracted Services 0 12,290 0 . Supplies 0 674,750 800,000 ~ Capital Outlay 311,672 40,940 0 Total Expenditures $ 311 ,672 727,980 800,000 , I ~ , I ~ ~ I I I ~ Fund 211 58 59 I I' I - I I I ~ I I I ~ , I ~ , I . I ~ I I I - AUGUSTA,GEORGIA STATE DRUG FORFEITURE FISCAL YEAR 2008 2006 2007 2008 Revenues Actuals Budget Budget Intergovernmental Revenue $ 50,373 0 0 Fines and Forfeitures 506,193 600,000 800,000 Investment Income 49,930 0 0 Total Revenue $ 606,496 600,000 800,000 Expenditures Purchased and Contracted Services $ 42,311 1,995 0 Supplies 65,557 444,260 800,000 Capital Outlay 327,916 153,745 0 Other Costs 0 0 0 Total Expenditures $ 435,784 600,000 800,000 Fund 212 , . .- ) , . I ) I . I ) , I ~ , I ~ , I . I ) AUGUSTA,GEORGIA K-9 FORFEITURES FISCAL YEAR 2008 2006 2007 2008 Revenues Actuals Budget Budget Fines and Forfeitures $ 1,022 10,000 30,000 Investment Income 725 0 0 Total Revenue $ 1,747 10,000 30,000 Expenditures Purchased and Contracted Services Supplies $ o o o 10,000 o 30,000 Total Expenditures $ o 10,000 30,000 Fund 213 60 ~ . . A UGUSTA, GEORGIA ) WIRELESS PHASE FISCAL YEAR 2008 . 2006 2007 2008 . Revenues Actuals Budget Budget . Licenses and Permits $ 891 0 0 Charges for Services 678,174 446,280 446,280 ) Investrnentlncorne 38,767 5,000 9,000 Other Financing Sources 0 399,500 0 Total Revenues $ 717,832 850,780 455,280 , . Expenditures . Purchased & Contracted Services $ 321,532 450,000 453,540 ) Supplies 0 0 0 Interfund/Interdepartmental 1,284 1,280 1,740 Non-Departmental 0 0 0 , Expenditures 322,816 451,280 455,280 Transfers Out 489,051 399,500 0 .- Total Expenditures $ 811,867 850,780 455,280 ~ , II ~ ) . . . ) Fund 215 61 I I AUGUSTA,GEORGIA EMERGENCY TELEPHONE SYSTEM I FISCAL YEAR 2008 I 2006 2007 2008 Revenues Actuals Budget Budget I Charges For Services $ 2,959,077 2,877,270 3,196,805 Investment Income 38,532 1,000 5,000 I Miscellaneous Revenue 5,822 0 0 Other Financing Services 0 370,000 0 I Total $ 3,003,431 3,248,270 3,201,805 Transfers In 489,050 792,500 340,000 I I Total Revenues $ 3,492,481 4,040,770 3,541,805 Expenditures I Personal Services & Employee Benefits $ 2,409,060 2,618,740 2,471,440 Purchased and Contracted Services 501,198 743,600 423,657 Supplies 64,677 204,969 127,000 I Capital Outlay 28,814 194,341 25,000 Interfund/Interdepartmental 246,486 246,770 450,510 Non- Departmental 0 7,350 44,198 I Total Expenditures $ 3,250,235 4,015,770 3,541,805 I Transfers In 31,400 25,000 0 I I Total Expenditures $ 3,281,635 4,040,770 3,541,805 I I I I I I ~ Fund 216 62 II . .- A UGUSTA,GEORGIA ) BUILDING INSPECTIONS FISCAL YEAR 2008 , 2006 2007 2008 Revenues Actuals Budget, Budget . Ii Licenses and Permits $ 1,105,713 1,083,220 989,650 Charges for Services 4,138 0 0 ) Investment Income 41,492 0 6,619 Other Financing Sources 0 0 0 , Total Revenues $ 1,151,343 1,083,220 996,269 . .- Expenditures ) Personal Services & Employee Benefits $ 634,016 665,400 721,311 Purchased and Contracted Services 112,533 94,340 126,596 Supplies 5,158 34,100 6,300 , Capital Outlay 0 167,000 0 Interfund/Interdepartmental 80,511 122,380 127,620 Non-Departmental 0 0 14,442 .- Total $ 832,218 1,083,220 996,269 ~ Transfers Out 15,700 0 0 ~ Total Expenditures $ 847,918 1,083,220 996,269 II ~ ~ II . .- Fund 217 ) 63 . . . ) . . . ) , . . ) , .- ~ , II ~ , II . .- ) Revenues Intergovernmental Revenue Charges for Services Contributions and Donations Total Transfers In Total Revenue Expenditures Personal Services & Benefits Purchased and Contracted Services Supplies Capital Outlay Other Costs Non- Departmenal Total Transfers Out Total Expenditures Fund 220 AUGUSTA,GEORGIA GENERAL FUND GRANTS FISCAL YEAR 2008 2006 2007 2008 Actuals Budget Budget $ I, I 04,345 1,127,977 1,330,780 20,619 20,000 12,000 8,763 1,020 1,020 1,133,727 1,148,997 1,343,800 7,812 314,600 346,770 $ 1,141,539 1,463,597 1,690,570 $ 261,233 180,780 186,310 486,430 528,362 1,071,050 389,558 396,305 428,380 50,091 233,300 0 0 122,750 0 0 2,100 4,830 1,187,312 1,463,597 1,690,570 0 0 0 1,187,312 I ,463,597 1,690,570 $ 64 . . . A UGUSTA, GEORGIA ) HND FISCAL YEAR 2008 . 2006 2007 2008 . Actuals Budget Budget . Revenues ) Intergovernmental Revenue $ 5,847,413 4,831,230 7,622,950 Investment Income -7,477 0 0 Miscellaneous Revenue 3,065,618 0 557,000 Other Financing Sources 0 0 0 , Total $ 8,905,554 4,831,230 8,179,950 . . Transfers In 245,004 204,480 666,669 ) Total Revenue $ 9,150,558 5,035,710 8,846,619 ~ Expenditures Personal Services & Employee Benefits $ 751,193 789,127 849,144 Purchased/Contracted Services 5,814,092 3,944,659 7,488,880 Supplies 36,506 46,859 35,700 .- Interfund/Interdepartmental Charges 154,001 165,637 153,620 Debt Service 126,474 89,428 0 ~ Non-Departmental 0 0 319,275 Total $ 6,882,266 5,035,710 8,846,619 , Transfers Out 15,700 0 0 Total Expenditures 6,897,966 5,035,710 8,846,619 II $ ~ , II . .- ) Fund 221 65 I I I AUGUSTA,GEORGIA ~ URBAN DEVELOPMENT ACTION GRANT FISCAL YEAR 2008 I 2006 2007 2008 I Actuals Budget Budget I Revenues - Investment Income $ 13,145 11,500 12,550 Miscellaneous Revenue 0 0 0 Other Financing Sources 0 98,410 35,550 I Total $ 13,145 109,910 48,100 I I Transfers In 6,396 0 0 ~ Total Revenue $ 19,541 109,910 48,100 , Expenditures Supplies $ 772 3,680 3,100 Intergovernmental/Interdepartmental 4,908 4,910 7,900 I Capital 0 0 0 Other Costs 19,426 101;320 37,100 ~ Total Expenditures $ 25,106 109,910 48,100 , I ~ ~ I I I ~ Fund 222 66 I I I AUGUSTA,GEORGIA ~ BOARD OF APPEALS FISCAL YEAR 2008 I 2006 2007 2008 Revenue Actuals Budget Budget I I Licenses & Permits $ 12,000 12,500 12,000 Investment Income 0 0 0 ~ Other Financing Sources 0 2,000 4,630 Total $ 12,000 14,500 16,630 I Transfers In 10,296 11,300 11,300 I I Total Revenue $ 22,296 25,800 27,930 ~ Expenditures Purchased & Contracted Services $ 22,505 23,340 24,460 ~ Supplies 5 600 600 InterfundlInteidepartmenta1 1,860 1,860 2,870 I Total Expenditures $ 24,370 25,800 27,930 ~ , I ~ ~ I I I ~ Fund 231 67 I I I AUGUSTA,GEORGIA ~ NPDES PERMIT FEES FISCAL YEAR 2008 I 2006 2007 2008 r Revenue Actuals Budget Budget I Licenses & Permits $ 35,126 35,000 30,000 ~ Investment Income 3,663 1,400 2,000 Other Financing Sources 0 0 0 I Total Revenue $ 38,789 36,400 32,000 I I ~ Expenditures Personal Service & Benefits $ 17,815 30,770 0 Purchased & Contracted Services 7,004 5,620 16,000 I Supplies 2,208 10 16,000 Interfund/Interdepartmental 0 0 0 I I Total Expenditures $ 27,027 36,400 32,000 ~ , I ~ ~ I I I ~ Fund 261 68 I I I AUGUSTA,GEORGIA ~ URBAN SERVICES FISCAL YEAR 2008 I 2006 2007 2008 I Revenue Actuals Budget Budget I Taxes $ 15,255,241 15,551,433 15,988,095 ~ Licenses and Permits 592 0 0 Charges for Services 264,056 313,200 285,000 Investment Income 34,062 42,100 55,000 Miscellaneous Revenue 371 0 0 I Other Financing Sources 0 80,627 0 I Total Revenue $ 15,554,322 15,987,360 16,328,095 I Transfers In 0 0 0 ~ Total Revenue. $ 15,554,322 15,987,360 16,328,095 I Expenditures Personal Services & Employee Benefits $ 257,972 119,110 161,090 I Purchased & Contracted Services 242,056 230,770 255,940 Supplies 16,033 35,260 38,320 I Interfund/Interdepartmenta1 106,452 121,940 96,440 Other Costs 27,000 0 0 ~ Debt Service 0 0 0 Non-Departmental 0 0 53,176 , Total $ 649,513 507,080 604,966 Transfers Out 15,021,172 15,480,280 15,723,129 I Total Expenditures $ 15,670,685 15,987,360 16,328,095 ~ , I I I ~ Fund 271 69 70 AUGUSTA,GEORGIA CAPITAL OUTLAY FISCAL YEAR 2008 2006 2007 2008 Revenue Actuals Budget Budget Taxes $ 3,212,126 3,387,664 3,460,120 Intergovernmental Revenue 0 545,050 0 Charges for Services 39 0 0 Other Financing Sources 12,300 1,941,167 0 Total Revenue $ 3,224,465 5,873,881 3,460,120 Transfers In 333,996 1,534,000 0 Total Revenues $ 3,558,461 7,407,881 3,460,120 Expenditures Purchased & Contracted Services $ 26,424 642,932 34,060 Supplies 484,323 1,000,781 1,188,920 Capital Outlay 589,560 3,181,830 3,445,200 Interfund/Interdepartmental 17,904 17,900 16,700 Debt Service 57,232 83,168 0 Cost Reimbursement (125,850) 0 85,570 Other Costs 160,000 0 Non-Departmental 0 741,385 (2,764,228) Total $ 1,049,593 5,827,996 2,006,222 Transfers Out 1,124,088 1,579,885 1,453,898 Total Expenditures $ 2,173,681 7,407,881 3,460,120 Fund 272 ) , AUGUSTA, GEORGIA FIRE PROTECTION . FISCAL YEAR 2008 Ii 2006 2007 2008 ) Actuals Budget Budget Revenue Taxes $ 14,696,717 15,464,128 17,037,720 , Licenses and Permits 2,613 0 0 Charges for Services 486,483 45,700 45,700 . Investment Income 87,462 60,700 300,000 II Intergovernmental Revenue 509,568 164,394 0 Contributions & Donations 3,250 0 0 Miscellaneous Revenue 35,940 0 0 ) Other Financing Sources 7,492 0 0 Total $ 15,829,525 15,734,922 17,383,420 , Transfers In 4,241,820 5,960,000 4,960,000 Total Revenue $ 20,071,345 21,694,922 22,343,420 II ~ Expenditures Personal Services & Emp Benefits $ 16,436,950 16,531,440 17,388,330 Purchased/Contracted Services 513,296 624,682 517,895 Supplies 938,183 1,514,466 1,086,690 ~ Capital Outlay 407,679 600,726 1,282,300 Interfund/Interdepartmental 1,233,563 1,617,750 1,398,210 Non-Departmental 0 795,248 669,995 II Total Expenditures $ 19,529,671 21,684,312 22,343,420 . Transfers Out 231,308 10,610 0 .- Total Expenditures $ 19,760,979 21,694,922 22,343,420 ) , . .- ) , . Fund 274 Ii 71 ) , AUGUSTA, GEORGIA OCCUPATION TAX . FISCAL YEAR 2008 Ii 2006 2007 2008 ) Actuals Budget Budget Revenue Taxes $ 1,007 0 0 , Licenses & Permits 2,052,714 2,000,000 2,500,000 Charges for Services 0 0 0 . InvestrnentIncorne 36,324 10,480 60,000 Ii Miscellaneous Revenue 2,251 0 1,500 Total Revenue $ 2,092,296 2,010,480 2,561,500 ) Expenditures ~ InterfUnd/Interdepartnaental $ 10,476 10,480 5,220 Total 10,476 10,480 5,220 .- Transfers Out 2,081,820 2,000,000 2,556,280 ~ Total Expenditures $ 2,092,296 2,010,480 2,561,500 , II ~ ~ , . .- ) , . Fund 275 Ii 72 ) , . Ii ) , . II ~ ~ Ii ~ ~ II ~ ) II . .- ) , . II Fund 276 Revenue Charges for Services Taxes InvestrnentIncome Other Financing Sources Total Revenue Transfers In Total Revenue Expenditures Personal Services & Emp Benefits Purchased/Contracted Services Supplies Capital Outlay Interfund/Interdepartmental Cost Reimbursement N on- Departmental Total Expenditures AUGUSTA, GEORGIA STREET LIGHTS FISCAL YEAR 2008 2006 Actuals 2007 2008 Budget Budget 1,395,000 1,361,466 0 0 0 0 0 0 1,395,000 1,361,466 1,966,000 2,096,530 3,361,000 3,457,996 $ 1,289,181 30,423 (1,898) o $ 1,317,706 1,966,596 $ 3,284,302 174,433 193,670 201,328 15,822 17,150 21,790 3,302,445 2,906,140 3,097,452 64,865 100,000 100,000 13,657 144,040 33,070 0 0 0 0 4,356 3,571,222 3,361,000 3,457,996 $ $ 73 ) . AUGUSTA, GEORGIA . DDA-MAIN STREET . FISCAL YEAR 2008 ) 2006 2007 2008 Actuals Budget Budget Revenue , Taxes $ 472,631 450,000 460,000 lnvestrnentlncome -20,423 -10,000 -15,000 . Other Financing Sources 0 0 0 . Total $ 452,208 440,000 445,000 ) Transfers In 349,476 347,080 338,980 Total Revenue $ 801,684 787,080 783,980 ~ Expenditures Interfund/lnterdepartmental $ 3,852 3,850 4,670 -I Other Costs 154,790 154,790 154,790 Debt Service 617,840 628,440 623,600 ~ N on-Departmental 0 0 920 Total Expenditures $ 776,482 787,080 783,980 ~ .- ~ ~ II . .- ) . . Fund 277 . 74 ) , AUGUSTA, GEORGIA . SHERIFF CAPITAL OUTLAY Ii FISCAL YEAR 2008 2006 2007 2008 ) Actuals Budget Budget Revenue , Charges for Services $ 73,933 0 0 Investment Income 19,138 0 0 . Other Financing Sources 0 425,000 600,000 Ii Total Revenue $ 93,071 425,000 600,000 ) Expenditures Purchased/Contracted Services $ 12,247 0 0 , Supplies 5,221 300,000 600,000 Capital 24,859 125,000 0 Non-Departmental 0 0 0 Ii Total Expenditures $ 42,327 425,000 600,000 ) , Ii ~ ~ II . .- ) , Fund 278 . .- 75 76 ~ I I I - I I I ~ , I ~ , I ~ ~ I I I ~ I I I AUGUSTA, GEORGIA PROMOTION RICHMOND COUNTY FISCAL YEAR 2008 2006 2007 2008 Actuals Budget Budget Revenue Taxes $ 4,027,929 3,945,000 4,390,000 Total Revenue $ 4,027,929 3,945,000 4,390,000 Expenditures Purchased/Contracted Services $ 0 0 0 Other Costs 4,027,929 3,945,000 4,390,000 Total Expenditures $ 4,027,929 3,945,000 4,390,000 Fund 296 I I AUGUSTA, GEORGIA SPECIAL 1% SALES TAX, PHASE 2 I FISCAL YEAR 2008 I 2006 2007 2008 Actuals Budget Budget I Revenue Intergovernmental Revenue $ 24,470 0 0 Investment Income 502,576 125,000 101,000 I Other Financing Sources 0 9,029,686 5,603,200 I Total Revenue $ 527,046 9,154,686 5,704,200 Transfers In 0 0 0 I Total Expenditures $ 527,046 9,154,686 5,704,200 I Expenditure Purchased/Contracted Services $ 33,602 646,900 503,000 I Supplies 15,535 16,990 9,000 Capital Outlay 792,228 3,481,580 3,644,380 Interfund/Interdepartmental 3,672 44,406 47,820 I Non-Departmental 0 2,964,810 1,500,000 I Total $ 845,037 7,154,686 5,704,200 Transfers Out 1,145,000 2,000,000 0 I Total Expenditures $ 1,990,037 9,154,686 5,704,200 I I I I I Fund 322 I 77 I I AUGUSTA, GEORGIA SPECIAL 1% SALES TAX, PHASE 3 I FISCAL YEAR 2008 I 2006 2007 2008 Actuals Budget Budget I Revenue Intergovernmental Revenue $ 57,939 1,185,000 500,000 Investment Income 1,972,118 800,000 1,200,000 I Other Financing Sources 8,270 42,314,490 35,807,066 I Total $ 2,038,327 44,299,490 37,507,066 Transfers In 0 0 0 I Total Revenue $ 2,038,327 44,299,490 37,507,066 I Expenditures I Purchased/Contracted Services $ 707,952 2,064,037 1,475,400 Supplies 41,763 415,096 327,850 Capital Outlay 1,480,498 31,610,514 25,859,700 I Interfund/Interdepartmental 80,999 40,696 43,830 Other Costs 100,000 482,959 300,000 I Non-Departmental 4,500 9,686,188 9,500,286 Total $ 44,299,490 37,507,066 2,415,712 I Transfer Out 0 0 0 I Total Expenditures $ 2,415,712 44,299,490 37,507,066 I I I .. I Fund 323 I 78 I I AUGUSTA, GEORGIA SPLOST PHASE IV I FISCAL YEAR 2008 I 2006 2007 2008 Actuals Budget Budget I Revenue Taxes $ , 5,102,031 0 0 Intergovernmental Revenue 11,868 3,793,755 500,000 I InvestnaentInconae 4,713,676 2,200,000 3,000,000 Miscellaneous Revenue 721 0 0 I Other Financing Sources 30,428 82,996,897 76,181,380 Total $ 9,858,724 88,990,652 79,681,380 I Transfers In 2,045,000 3,456,293 0 I Total Revenue $ 11,903,724 92,446,945 79,681,380 I Expenditure Personal Services & Enap Benefits $ 1,399,659 976,164 1,052,830 Purchased/Contracted Services 1,065,800 10,029,301 3,539,070 I Supplies 512,580 624,377 309,680 Capital Outlay 4,774,485 25,112,118 12,212,350 I Interfund/Interdepartnaental 809,156 962,372 1,099,380 Other Costs 3,400,000 597,382 735,000 Non-Departnaental 0 54,145,231 60,733,070 I. Total $ 11,961,680 92,446,945 79,681,380 I Transfers Out 31,400 0 0 I Total Expenditure $ 11,993,080 92,446,945 79,681,380 I I I Fund 324 I 79 II . .- AUGUSTA, GEORGIA ) SPLOST PHASE V FISCAL YEAR 2008 . 2006 2007 2008 Actuals Budget Budget . . Revenue Taxes $ 23,120,411 32,116,056 32,000,000 ) Investment Income 736,601 0 0 Other Financing Sources 44,741,537 49,415,560 62,401,856 , Total $ 68,598,549 81,531,616 94,401,856 . . ) Expenditure Personal Services & Empl Benefit~ $ 0 646,583 808,283 Purchased/Contracted Services 335,216 8,297,234 4,675,300 , Supplies 4,800 1,242,912 1,055,800 Capital Outlay 107,418 35,116,879 33,754,000 . Other Costs 1,338,666 4,854,806 1,338,670 .- Debt Service 8,799,701 0 0 Non-Departmental 0 21,645,812 ' 43,053,803 ~ Total $ 10,585,801 71,804,226 84,685,856 , Transfers Out 0 9,727,390 9,716,000 Total Expenditure $ 10,585,801 81,531,616 94,401,856 .- ~ , . . .- Fund 325 80 . . . AUGUSTA, GEORGIA ) URBAN SPLOST, PHASE 2 FISCAL YEAR 2008 . 2006 2007 2008 Actuals Budget Budget . . Revenue Investment Income $ 30,775 21,000 23,000 ) Other Financing Sources 0 650,138 628,870 $ 651,870 Total Revenue 30,775 671,138 , . Expenditure . Purchased/Contracted Services $ 41,051 267,769 250,000 ) Capital Outlay 0 52,785 52,800 Interfund/Interdepartmental 2,052 8,419 9,070 Non-Departmental 0 342,165 340,000 , Total Expenditure $ 43,103 671,138 651,870 .- ~ , -I ~ :- . . . :- Fund 32.6 81 . . . A UGUSTA, GEORGIA ) URBAN SPLOST, PHASE 3 FISCAL YEAR 2008 . 2006 2007 2008 Actuals Budget Budget . . Revenue Intergovernmental Revenue $ (4,857) 116,150 0 ) Investment Income 162,188 110,000 120,000 Other Financing Sources 0 3,166,650 3,084,730 , Total Revenue $ 157,331 3,392,800 3,204,730 . .- Expenditure ) Purchased Contracted Services $ 103,802 149,594 125,100 Capital Outlay (13,057) 450,394 419,000 InterfundlInterdepartmental 20,603 10,400 10,630 Other Costs 0 850 0 ~ Non-Departmental 0 2,781,562 2,650,000 II Total Expenditures $ 111,348 3,392,800 3,204,730 ~ , II ~ ) . . . ) Fund 327 82 , . .- AUGUSTA, GEORGIA ) G/O SALES TAX BONDS 06 FISCAL YEAR 2008 2006 2007 2008 , Actuals Budget Budget . Revenue Investment Income $ 0 0 0 Ii Other Financing Sources 0 0 0 Total 0 0 0 ) Transfers In 0 0 9,716,000 Total Revenue $ 0 0 9,716,000 , Expenditure . Purchased/Contracted Services $ 0 0 0 Supplies 0 0 0 II Capital Outlay 0 0 0 Interfund/Interdepartmental 0 0 0 ) N on- Departmental 0 0 9,716,000 Total Expenditures $ 0 0 9,716,000 , Transfers Out 0 0 0 Total Expenditure $ 0 0 9,716,000 II ~ ~ II . .- ) , . .- ) Fund 431 83 -----.-------- ------- . . . AUGUSTA, GEORGIA ) WATER & SEWER FISCAL YEAR 2008 2006 2007 2008 . Actuals Budget Budget Revenue . Charges for Services $ 62,377,955 67,165,900 70,362,310 . Investment Income 2,681,898 3,465,160 2,500,000 Miscellaneous Revenue 183,817 165,000 165,000 Other Financing Sources 57,960 21,335,450 12,692,504 ) Total Revenue $ 65,301,630 92,131,510 85,719,814 , Transfers In 0 0 0 Total Expenditures $ 65,301,630 92,131,510 85,719,814 . . Expenditure Personal Services & Emp Benefits $ 10,758,718 12,819,910 13,797,940 ) Purchased/Contracted Services 9,903,504 11,133,910 11,531,930 Supplies 5,404,398 6,563,990 6,921,470 Capital Outlay 0 3,202,000 5,024,800 , Interfund/Interdepartmental 4,105,133 4,249,110 4,621,670 Depreciation & Amortization 11,953,686 0 0 Other Costs 444,590 900,000 780,000 Debt Service 55,964 875,170 872,250 -I Non-Departmental 0 1,039,330 1,006,854 ~ Total $ 42,625,993 40,783,420 44,556,914 Transfers Out 22,186,886 51,348,090 41,162,900 , Total Expenditures $ 64,812,879 92,131,510 85,719,814 II ~ ) , . .- ) Fund 506 84 . . . AUGUSTA, GEORGIA ) WATER & SEWER RENEWAL & EX FISCAL YEAR 2008 . 2006 2007 2008 Actuals Budget Budget . . Revenue Other Financing Sources $ 0 17,555,598 0 ) Total 0 17,555,598 0 , Transfers In 2,497,651 24,293,800 13,621,070 . Total Revenue $ 2,497,651 41,849,398 13,621,070 Ii Expenditure ) Purchased/Contracted Services $ 239,231 627,263 1,600,000 Capital Outlay -232,017 40,997,288 10,717,020 Interfund/lnterdepartmental 2,748 2,750 4,050 ~ Non-Departmental 0 222,097 1,300,000 Total Expenditures $ 9,962 41,849,398 13,621,070 .- ~ , II ~ , . . . ) Fund 507 85 . . . AUGUSTA, GEORGIA ) WATER & SEWER BOND FISCAL YEAR 2008 . 2006 2007 2008 Actuals Budget Budget . . Revenue Investment Income $ 381,430 9,310 10,000 ) Other Financing Sources 0 247,850 419,640 Total $ 381,430 257,160 429,640 , Transfers In 4,674,858 4,676,900 4,678,980 . .- Total Revenue $ 5,056,288 4,934,060 5,108,620 ) Expenditure Capital Outlay $ 0 0 213,030 , Interfund/Interdepartmental 1,572 1,570 3,350 Debt Service 3,420,217 4,932,490 4,892,240 .- Total Expenditures $ 3,421,789 4,934,060 5,108,620 ~ , II ~ , . . . ) Fund 508 86 Ii ~ ~ , . .- ) , . Ii ) , . II ) ~ I ~ ~ t . .- ) Fund 509 AUGUSTA, GEORGIA W&S 2000 BOND SERIES FISCAL YEAR 2008 2006 2007 2008 Actuals Budget Budget Revenue Investment $ 489,084 91,620 393,520 Other Financing Sources 0 4,187,982 6,711,510 Total $ 489,084 4,279,602 7,105,030 Transfers In 5,362,435 6,572,590 6,723,010 Total Revenue $ 5,851,519 10,852,192 13,828,040 Expenditure Purchased/Contracted Services $ 543,886 1,328,637 ' 250,000 Capital Outlay -718,971 2,824,155 6,461,510 Interfund/Interdepartmental 175,776 175,770 19,420 Debt Service 5,130,312 6,523,630 6,830,400 Non-Departmental 0 0 266,710 Total $ 5,131,003 10,852,192 13,828,040 Transfers Out 0 0 0 Total Revenue $ 5,131,003 10,852,192 13,828,040 87 II . .- AUGUSTA, GEORGIA ) W &S BOND 2002 SERIES FISCAL YEAR 2008 . 2006 2007 2008 Actuals Budget Budget . . Revenue lnvestrnentlncome $ 1,493,249 474,020 714,700 ) Other Financing Sources 0 31,203,838 16,919,060 Total $ 1,493,249 31,677,858 17,633,760 . Transfers In 982,760 8,172,540 8,566,090 . . Total Revenue $ 2,476,009 39,850,398 26,199,850 ) Expenditure Purchased/Contracted Services $ 2,965,053 4,733,794 1,776,140 Capital Outlay (2,967,813) 26,470,034 15,142,920 , Interfund/Interdepartmental 2,760 2,760 11,600 Debt Service 6,640,848 8,275,590 8,660,290 . Non-Departmental 0 368,220 608,900 .- Total Expenditures $ 6,640,848 39,850,398 26,199,850 ~ , .- ~ , II . .- ) Fund 510 88 II . .- AUGUSTA, GEORGIA ) W & S BOND 2004 SERIES FISCAL YEAR 2008 , 2006 2007 2008 Actuals Budget Budget . .- Revenue Investment Income $ 6,052,619 3,436,480 3,261,120 ) Other Financing Sources 201,031 140,060,014 59,188,730 Total $ 6,253,650 143,496,494 62,449,850 , Transfers In 8,337,222 7,539,990 7,545,100 . Ii Total Revenue $ 14,590,872 151,036,484 69,994,950 ) Expenditure Purchased/Contracted Services $ 2,424,923 8,099,637 2,105,880 Capital Outlay -1,978,685 131,835,377 56,881,810 , InterfUnd/Interdepartnaental 0 0 5,110 Debt Service 10,152,802 8,400,000 8,400,000 . Non-Departnaental 0 2,576,470 2,602,150 .- Total $ 10,599,040 150,911,484 69,994,950 ~ Transfers Out 0 125,000 0 , Total Expenditure $ 10,599,040 151,036,484 69,994,950 Ii ~ J t . .- ) Fund 511 89 II . .- ) II . .- ) , . Ii ) , . 4 ~ , Ii ~ 'J _J - II . .- ) Fund 541 AUGUSTA, GEORGIA WASTE MANAGEMENT FISCAL YEAR 2008 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 and Amortization Debt Service Non-Departmental Total $ Transfers Out Total Expenditure 2006 Actuals 2007 2008 Budget Budget 10,494,040 10,211,525 0 0 0 0 4,098,650 0 14,592,690 10,211,525 $ 11,361,933 1,010,241 1,158 4,203 $ 12,377,535 $ 855,883 2,133,020 1,783,790 954,051 1,356,280 1,485,200 2,510,222 740,380 733,110 1,359,185 5,698,470 2,500,000 986,415 802,750 793,340 583,990 1,250,000 0 (131,216) 0 0 0 438,470 849,165 7,118,530 12,419,370 8,144,605 2,031,174 2,173,320 2,066,920 9,149,704 14,592,690 10,211,525 90 AUGUSTA, GEORGIA GARBAGE COLLECTION FISCAL YEAR 2008 IL 2006 2007 2008 .. Actuals Budget Budget ~' - Revenue Charges for Services $ 11,858,545 12,886,430 14,764,923 . Investment Income (257,695) 0 0 ii, Miscellaneous Revenue 0 0 0 Total $ 11,600,850 12,886,430 14,764,923 - Transfers In 2,986,514 3,269,110 2,925,210 Total Revenue $ 14,587,364 16,155,540 17,690,133 I -Ti Expenditure Personal Services & Emp Benefits $ 131,095 975,400 806,470 , Purchased/Contracted Services 12,513,790 13,812,360 14,287,850 10 Supplies 36,566 11,350 23,000 Capital Outlay 0 60,000 0 Interfund/Interdepartmental 18,661 19,070 34,300 Other Costs 0 317,360 880,000 Pu Depreciation and Amortization 39,998 480,000 538,790 , Non-Departmental 0 0 239,723 'V[ I,.~. )epl Total Expenditure $ 12,740,110 15,675,540 16,810,133 '~... Transfers Out 0 480,000 880,000 To iiI.1? Total Expenditure $ 12,740,110 16,155,540 17,690,133 Fund 542 91 Id S4~ . . . AUGUSTA, GEORGIA ) TRANSIT FISCAL YEAR 2008 2006 2007 2008 . Actuals Budget Budget . Revenue . Intergovernmental Revenue $ 923,684 1,400,000 1, 1 71 ,460 Charges for Services 723,058 765,060 890,282 :- InvestrnentIncome (46,783) (30,000) 0 Miscellaneous Revenue 4,178 0 0 Other Financing Sources 10,480 0 0 , Total $ 1,614,617 2,135,060 2,061,742 -I Transfers In 3,059,932 3,099,320 3,499,320 Total Revenue $ 5,234,380 5,561,062 4,674,549 :. Expenditure Personal Services & Emp Benefits $ 2,861,678 2,802,822 3,314,994 , Purchased/Contracted Services 317,932 376,182 375,560 Supplies 552,947 570,558 533,080 Capital Outlay 0 1,370,920 1,315,920 .- Interfund/Interdepartmental 458,013 440,170 460,560 Depreciation & Amortization 647,495 0 0 ~ Non-Departmental 2,658 (326,272) (439,052) Total $ 4,840,723 5,234,380 5,561,062 , Transfers Out 52,142 0 0 Total Expenditure $ 4,892,865 5,234,380 5,561,062 . . . :- . . . :- Fund 546 93 I I AUGUSTA, GEORGIA AUGUSTA REGIONAL AIRPORT I FISCAL YEAR 2008 I 2006 2007 2008 Actuals Budget Budget I Revenue Intergovernmental Revenue $ 4,382,048 5,700,000 2,700,000 I Charges for Services 15,506,746 14,249,590 17,111,400 Investment Income 1,373,725 1,617,390 972,700 Miscellaneous Revenue 80,510 0 0 I Other Financing Sources 800 25,000 56,952 Total $ 21,343,829 21,591,980 20,841,052 I Transfers In 62,799 0 0 I Total Revenue $ 21,406,628 21,591,980 20,841,052 Expenditure I Personal Services & Emp Benefits 3,618,592 3,739,250 3,816,150 Purchased/Contracted Services 1,263,116 1,327,218 1,398,870 Supplies 7,892,565 7,605,602 8,649,840 I Capital Outlay 2,918 360,000 6,000 Interfund/Interdepartmental 261,359 291,300 225,970 Depreciation & Amortization 1,466,439 1,600,000 1,600,000 I Other Costs 6,575 0 0 Debt Service 35,632 1,037,110 1,550,740 Non-Departmental 0 5,631,500 3,593,482 I Total $ 14,547,196 21,591,980 20,841,052 I Transfers Out 62,799 0 0 Total Expenditure $ 14,609,995 21,591,980 20,841,052 I I I I I Fund 551 94 I I AUGUSTA, GEORGIA I DANIEL FIELD I FISCAL YEAR 2008 I 2006 2007 2008 Actuals Budget Budget I Revenue Intergovernmental Revenue $ 3,920 500,000 500,000 Charges for Services 109,650 92,150 94,820 I Investment Income 15,949 12,000 15,000 Miscellaneous Revenue 84 1,200 14,480 Other Financing Sources 0 660 0 I Total $ 129,603 606,010 624,300 I Transfers In 144,162 0 0 Total Revenue $ 273,765 606,010 624,300 I Expenditure I Personal Services & Emp Benefits $ 26,897 40,510 30,600 Purchased/Contracted Services 31,417 36,980 115,770 Supplies 15,153 18,200 16,550 I Capital Outlay 0 500,000 449,310 Interfund/Interdepartmenta1 9,713 10,320 8,860 Depreciation & Amortization 85,514 0 0 I Non-Departmental 0 0 3,210 Total Expenditure $ 168,694 606,010 624,300 I I I I I I I Fund 552 95 I I I I I I I I I I I I I I I I ~ I I ~ I I I ~ Fund 566 AUGUSTA, GEORGIA MUNICIPAL GOLF COURSE FISCAL YEAR 2008 2006 Actuals 2007 2008 Budget Budget 630,000 630,000 0 0 0 1,024 630,000 631,024 63,210 14,880 693,210 645,904 Revenue Charges for Services InvestrnentIncorne Miscellaneous Revenue $ 463,728 (5,558) 501 Total $ 458,671 Transfers In 225,000 Total Revenue $ 683,671 Expenditure Personal Services & Ernp Benefits Purchased/Contracted Services Supplies Interfund/Interdepartrnental Depreciation & Amortization, Debt Service Non-Departmental 274,259 345,290 327,799 85,817 57,480 57,480 216,323 211,620 211,620 71,016 71,100 46,770 35,168 0 0 0 7,720 0 0 0 2,235 $ 682,583 693,210 645,904 Total Expenditures 96 97 I I I I I I I I I I I I I I I I I I I AUGUSTA, GEORGIA . RISK MANAGEMENT FISCAL YEAR 2008 2006 2007 2008 Actuals Budget Budget Revenue Charges for Services $ 1,857,110 2,346,930 2,424,290 Fines & Forfeitures 543 0 0 Investment Income 40,714 20,000 33,067 Miscellaneous Revenue 0 0 0 Total $ 1,898,367 2,366,930 2,457,357 Transfers In 0 25,000 0 Total Revenue $ 1,898,367 2,391,930 2,457,357 Expenditure Personal Services & Emp Benefits $ 339,766 344,730 347,420 Purchased/Contracted Services 421,249 628,410 671,130 Supplies 13,035 53,190 52,030 Capital Outlay 0 140,400 140,400 InterfundlInterdepartmental 1,197,341 1,325,200 1,211,500 Depreciation & Amortization 37,888 0 0 Cost Reimbursement (110,912) (100,000) (80,000) Non-Departmental 0 0 114,877 Total Expense $ 1,898,367 2,391,930 2,457,357 Fund 611 98 I I I I I I I I I I I I I I I I I I I AUGUSTA, GEORGIA EMPLOYEES HEALTH BENEFITS FISCAL YEAR 2008 2006 2007 2008 Actuals Budget Budget Revenue Intergovernmental Revenue $ 0 0 0 Charges for Services 16,716,263 18,136,910 19,406,500 InvestrnentIncorne (86,870) (30,000) (35,000) Total Revenue $ 16,629,393 18,106,910 19,371,500 Transfers In 1,569,981 0 0 Total Revenue $ 18,199,374 18,106,910 19,371,500 Expenditure Purchased/Contracted Services $ 52,524 89,000 92,000 Interfund/Interdepartrnenta1 18,093,194 18,017,910 19,279,500 Supplies 10 0 0 Total $ 18,145,728 18,106,910 19,371,500 Transfers Out 53,645 0 0 Total Expenditure $ 18,199,373 18,106,910 19,371,500 Fund 616 I I AUGUSTA, GEORGIA WORKERS COMP I FISCAL YEAR 2008 2006 2007 2008 I Actuals Budget Budget Revenue I Charges for Services $ 1,330,333 1,721,210 1,925,940 Intergovernment Revenue 0 0 0 Other Financing Sources 0 150,000 0 Investment Income 5,004 0 0 I Total Revenue $ 1,335,337 1,871,210 1,925,940 I Expenditure InterfundJInterdepartmental $ 1,327,606 1,721,210 1,925,940 I Total $ 1,327,606 1,721,210 1,925,940 I Transfers Out 0 150,000 0 Total Expenditure $ 1,327,606 1,871,210 1,925,940 I I I I I I I I I I Fund 621 99 I I I I I I I I I I I I I I , . Revenue Charges for Services Investment Income Total Transfers In Total Revenue Expenditure Interfund/Interdepartmental Total Expenditure I I I I I I Fund 622 AUGUSTA, GEORGIA UNEMPLOYMENT FISCAL YEAR 2008 2006 2007 2008 Actuals Budget Budget $ 160,052 170,000 170,000 0 0 0 $ 160,052 170,000 170,000 0 0 0 $ 160,052 170,000 170,000 160,052 170,000 170,000 $ 170,000 170,000 160,052 100 101 AUGUSTA, GEORGIA LONG TERM DISABILITY INSURANCE FISCAL YEAR 2008 2006 2007 2008 Actuals Budget Budget Revenue Charges for Services $ 450,405 450,000 460,000 Investrnentlncorne (2,029) 0 0 Miscellaneous Revenue 0 0 Total Revenue $ 448,376 450,000 460,000 Transfers In 53,645 0 0 Total Revenue $ 502,021 450,000 460,000 Expenditure Interfundllntergovernrnental $ 502,021 450,000 460,000 Total 502,021 450,000 460,000 Transfers Out 0 0 0 Total Expenditure $ 502,021 450,000 460,000 Fund 623 102 AUGUSTA, GEORGIA FLEET MANAGEMENT & OPERATIONS FISCAL YEAR 2008 2006 2007 2008 Actuals Budget Budget Revenue Charges for Services $ 4,825,685 4,849,030 5,367,920 Investrnentlncome (3,793) 0 0 Miscellaneous Revenue 17,797 0 1,196 Other Financing Sources 12,817 0 0 Total Revenue $ 4,852,506 4,849,030 5,369,116 Transfers In 0 0 0 Total Revenue $ 4,852,506 4,849,030 5,369,116 Expenditure Personal Services & Emp Benefits $ 119,768 121,340 137,820 Purchased/Contracted Services 4,396,401 4,214,780 4,728,770 Supplies 187,070 202,970 214,960 Interfund/lnterdepartmental 241,468 264,660 252,130 Depreciation & Amortization 43,424 30,170 32,830 Non-Departmental 0 0 2,606 Total $ 4,988,131 4,833,920 5,369,116 Transfers Out 0 15,110 0 Total Expenditure $ 4,988,131 4,849,030 5,369,116 Fund 626 103 AUGUSTA,GEORGIA GMA LEASE PROGRAM FISCAL YEAR 2008 2006 2007 2008 Revenue Actuals Budget Budget Investment Income $ 610,020 712,600 737,600 Total 610,020 712,600 737,600 Transfers In 1,503,045 2,423,975 2,342,028 Total Revenue $ 2,113,065 3,136,575 3,079,628 Expenditures Capital Outlay $ 0 0 0 Debt Service 2,113,066 3,086,575 3,029,628 Non-Departmental 0 50,000 50,000 Cost Reimbursement 0 0 0 Total Expend!ture $ 2,113,066 3,136,575 3,079,628 Fund 631 104 A UGUSTA,GEORGIA 1945 PENSION FUND FISCAL YEAR 2008 2006 2007 2008 Revenue Actuals Budget Budget Investment Income $ 1,010,190 782,810 745,000 Miscellaneous Revenue 709,574 181,190 410,300 Total Revenue $ 1,719,764 964,000 1,155,300 Expenditures Personal Services & Emp Benefits $ 910,091 895,000 950,300 Purchased/Contracted Services 49,612 69,000 71,000 InterfundJInterdepartmental 0 0 0 Non-Departmental 0 0 134,000 Total Expenditure $ 959,703 964,000 1,155,300 Fund 761 105 AUGUSTA,GEORGIA 1977 PENSION FUND FISCAL YEAR 2008 2006 2007 2008 Revenue Actuals Budget Budget Investment Income $ 2,291,753 1,146,300 1,165,000 Miscellaneous Revenue 2,059,488 1,790,820 1,810,000 Total $ 4,351,241 2,937,120 2,975,000 Expenditures Personal Services & Emp Benefits $ 837,002 810,000 900,000 Purchased/Contracted Services 112,607 80,000 91,000 Interfund/Interdepartmental 0 0 0 Other Costs 211,265 290,000 250,000 Non-Departmental 0 1,757,120 1,734,000 Total Expenditure $ 1,160,874 2,937,120 2,975,000 Fund 762 106 AUGUSTA,GEORGIA URBAN 1949 PENSION PLAN FISCAL YEAR 2008 2006 2007 2008 Revenue Actuals Budget Budget Investment Income $ 8,032,579 3,519,600 3,750,000 Miscellaneous Revenue 519,952 360,400 385,000 Total Revenue $ 8,552,531 3,880,000 4,135,000 Expenditures Personal Services & Emp Benefits $ 3,695,574 3,500,000 3,600,000 Purchased/Contracted Services 349,429 350,000 351,000 Other Costs 50,194 30,000 30,000 Non-Departmental 0 0 154,000 Total Expenditure $ 4,095,197 3,880,000 4,135,000 Fund 763 107 AUGUSTA,GEORGIA OTHER URBAN PENSION PLAN FISCAL YEAR 2008 2006 2007 2008 Revenue Actuals Budget Budget Transfers In $ 1,482,530 1,410,000 1,430,000 Total Revenue $ 1,482,530 1,410,000 1,430,000 Expenditures Personal Services & Emp Benefits $ 1,388,331 1,400,000 1,425,000 Purchased/Contracted Services 0 10,000 5,000 Interfund/Interdepartmental 0 0 0 Non-Departmental 0 0 0 Total $ 1,388,331 1,410,000 1,430,000 Transfers Out 94,199 0 0 Total Expenditure $ 1,482,530 1,410,000 1,430,000 Fund 764 108 AUGUSTA, GEORGIA EXP TRUST FUND-PERPETUAL CARE FISCAL YEAR 2008 2006 2007 2008 Actuals Budget Budget Revenue Fines and forfeitures $ 0 0 0 Investment Income 52,314 25,000 79,800 Other Financing Sources 0 70,800 0 Total Revenue $ 52,314 95,800 79,800 Expenditure Purchased/Contracted Services $ 10,455 20,958 20,958 Supplies 41,248 48,842 37,842 Capital Outlay 0 26,000 21,000 Total $ 51,703 95,800 79,800 Transfers Out 60,817 0 0 Total Expenditure $ 112,520 95,800 79,800 Fund 791 r. I I ) , . ) , . II ) I . I ~ , c ~ , I . I Fund 792 Revenue Investment Income Total Transfers In Total Revenue Expenditure Non-Departmental Total Expenditure AUGUSTA, GEORGIA EXP TRUST FUND-JOSEPH LAMAR FISCAL YEAR 2008 2006 Actuals $ 306 $ 306 o $ 306 $ 175 $ 175 109 2007 Budget 180 180 180 180 2008 Budget o o 180 180 o 180 180 180