HomeMy WebLinkAboutAdopting a budget for 2004
Augusta Richmond GA
DOCUMENT NAME: Q6~~ 0. ~0q&-tl ~
DOCUMENTTYPE:\~CJ\L~CX\
YEAR: O~
BOX NUMBER: \q
FILE NUMBER: \19Q190
NUMBER OF PAGES: \0
AUGUSTA-RICHMOND COUNTY, GEORGIA
BUDGET RESOLUTION
A RESOLUTION ADOPTING A BUDGET FOR THE FISCAL YEAR 2004 FOR EACH
FUND OF AUGUSTA-RICHMOND COUNTY, APPROPRIATING THE AMOUNTS
SHOWN IN EACH BUDGET AS EXPENDITURES, ADOPTING THE ITEMS OF
ANTICIPATED FUNDING SOURCES, PROHIBITING EXPENDITURES TO EXCEED
APPROPRIATIONS, AND PROHIBITING EXPENDITURES FROM EXCEEDING
ACTUAL FUNDING SOURCES.
WHEREAS, A proposed Budget for each of the various Funds of the Augusta-Richmond County
has been presented to the Augusta-Richmond County Commission and,
WHEREAS, appropriate advertised public hearings have been held on the 2004 Proposed
Budget, as required by, State and Local Laws and Regulations; and,
WHEREAS, the Augusta-Richmond County Commission has reviewed the Proposed Budget and
has made certain amendments to Funding Sources and Appropriations; and,
WHEREAS, THE budget for each Fund includes Appropriations for Fiscal Year 2004
incorporates certain levies, assessments, fees and charges to finance these expenditure and lists
the Anticipated Funding Sources; and
WHEREAS, each of the Funds has a balanced budget, such that Anticipated Funding Sources
equal Proposed Expenditures;
NOW, THEREFORE, BE IT RESOLVED, that this Budget is hereby adopted specifying the
Anticipated Funding Sources for each Fund and making Appropriations for Proposed
expenditures to the Departments or Organizational Units named in each Fund.
BE IT FURTHER RESOLVED that Expenditures of any Fund shall not exceed the
Appropriations authorized by this Budget and Amendments thereto or Actual Funding Sources,
whichever is less,
BE IT FURTHER RESOLVED that the Budget shall be amended so as to adapt to changing
governmental needs during the fiscal year as follows, such amendments shall be recognized as
approved changes to this resolution in accordance with O,c.G.A. 36-81-3 (d)(1):
(1) Nothing contained in this Code section shall preclude a local government from
amending its budget so as to adapt to changing governmental needs during the budget
period. Amendments shall be made as follows, unless otherwise provided by charter or
local law:
(2) Any increase in Appropriations at the legal level of control of the local government,
whether accomplished through a change in anticipated revenues in any fund or through
a transfer of appropriations among departments, shall require the approval of the
governing authority. Such amendments shall be adopted by ordinance or resolution.
(3) Transfers of Appropriations in any Fund among the various accounts within a
Department shall require only the approval of the Administrator or the Director of
Finance except that transfer of Appropriations within a Department, to or from salaries
shall require the approval of the Augusta-Richmond County Commission
Adopted this 18th day of November 2003,
BOB YOUNG, MAYOR
AUGUSTA-RICHMOND COUNTY COMMISSION
}&~~6
AUGUSTA, GEORGIA
FY 2004 BUDGET
ALL FUNDS COMBINED
BUDGET BY FUND FOR ADOPTION
ACCOMPANYING RESOLUTION
Fund Adopted Recommend
Number Fund Name FY 2003 FY 2004
GENERAL FUNDS
101 General Fund $ 54,556,690 57,847,240
273 Law Enforcement 44,200,080 43,892,170
Total General Fund/Law Enforcement 98,756,770 101,739,410
104 Port Authority 369,190 369,190
108 Local Law Enforcement Block Grants VII 260,930 255,000
109 Local Law Enforcement Block Grants VIll 0 212,830
SPECIAL REVENUE FUNDS
207 5% Crime Victim's Asst Program 383,000 442,790
208 Supplemental Juvenile Services 18,000 56,000
211 Federal Drug Forfeitures 56,870 300,000
212 State Drug Forfeitures 0 300,000
213 K-9 Forfeitures 0 5,000
215 Wireless Phase 263,000 261,000
216 Emergency Telephone Response 2,634,000 2,810,000
217 Building Inspections Fund 779,760 907,000
221 Housing & Neighborhood Development 5,013,150 4,967,240
222 Urban Development Action Grant 705,790 306,290
224 Weed & Seed Federal Grant 275,000 225,000
225 Community Greenspace 55,000 683,500
231 Board of Appeals 22,500 22,500
271 Urban Services District 15,044,960 15,837,320
272 Capital Outlay 3,208,720 3,631,600
274 Fire Protection 17,668,850 18,067,110
275 Occupation Tax 2,058,000 2,113,000
276 Street Lights 1,257,020 3,166,330
277 Downtown Development Authority 837,660 827,726
278 Sheriff Capital Outlay Grant 100,000 340,000
296 Promotion Richmond County 3,780,000 3,780,000
CAPITAL PROJECT FUNDS
321 Special 1 % Sales Tax, Phase r 3,335,110 4,327,650
322 Special 1 % Sales Tax, Phase rr 2,702,510 12,867,940
323 Special 1 % Sales Tax, Phase III 1,345,950 49,345,890
324 Special 1 % Sales Tax, Phase IV 27,826,980 33,268,500
326 Urban SPLOST, Phase II 29,830 1,992,850
327 Urban SPLOST, Phase III 70,000 5,827,490
352 Capital Projects 465,000 508,770
AUGUSTA, GEORGIA
FY 2004 BUDGET
ALL FUNDS COMBINED
BUDGET BY FUND FOR ADOPTION
ACCOMPANYING RESOLUTION
Fund Adopted Recommend
Number Fund Name FY 2003 FY 2004
DEBT SERVICE FUNDS
411 Debt Service 0 0
412 Urban Debt Service 367,630 400
ENTERPRISE FUNDS
506 Water & Sewerage 135,835,040 144,372,790
507 Water & Sewerage-Renewal & Extension 2,060,000 7,057,270
508 1996 W & S Bond Fund 1,388,280 1,226,850
509 2000 Bond Series 34,009,010 11,734,720
510 W&S Bond 1991 Series 47,534,020 69,327,060
541 Waste Management Fund 6,827,700 7,028,260
542 Garbage Collection Fund 11,119,130 11,520,930
546 Augusta Public Transit System 6,549,470 7,677,430
551 Augusta Regional Airport 15,851,120 16,549,680
552 Daniel Field 135,000 282,000
566 Municipal Golf Course 737,400 700,000
571 Newman Tennis Center 314,350 336,890
577 Riverwalk 333,240 322,500
INTERNAL SERVICE FUNDS
611 Risk Management 2,127,650 2,309,040
616 Employee Health Benefits Fund 13,218,340 14,570,000
621 Workers Compensation Fund 1,352,600 1,415,510
622 Unemployement Fund 127,000 127,000
623 Long-Term Disability Insurance 208,000 215,000
626 Fleet Operations & Management 4,178,500 4,474,630
631 GMA Lease Program 3,447,070 2,780,630
TRUST & AGENCY FUNDS
761 1945 Pension Fund 1,085,280 1,673,820
762 1977 Pension Fund 1,842,900 970,670
763 Urban 1949 Pension Plan 3,252,760 3,647,660
764 Other Urban Pension Plans 1,559,070 1,375,050
791 Exp Trust Fund-Perpetual Care 41,300 125,000
792 Exp Trust Fund-Joseph Lamar 175 175
797 Non-Expendable Tf-Joseph Lamar 175 175
TOTAL $ 484,823,757 $ 581,584,066
Date: October 29, 2003
AUGUSTA RICHMOND COUNTY
FINANCE DEPARTMENT
FY 2004 BUDGET
NEW/INCREASED REVENUES
FIRE PROTECTION DISTRICT FUND
INSURANCE PREMIUM TAX
The 2003 Local Premium Tax collected totaled $8,384,070 or $604,940 above the projection.
This tax is treated for accounting purposes in the year of receipt as a deferred revenue. This
means that no revenues are recognized in the year of receipt and a liability is established, As a
result the 2003 increase will be recognized in 2004 and thereby reduced the Fire Protection
District FY 2004 shortfall by that amount.
The revised shortfall in the Fire Protection District is now stated at $530,700 or .20 mill in the
Fire Protection District.
CERTIFICATES OF PARTICIPATION 1993 SERIES
RESERVE BALANCE IN ESCROW
In 1993 Richmond County issued $33,650,000 Certificates of Participation (Series 1993). The
proceeds were used for defeasance of another debt (1990 Series Certificate of Participation),
The Trust indenture has a balance of $1 ,570,756 and the bonds have been paid off. An analysis
of any rebates amounts due for arbitrage must be conducted,
As of today the balance of$I,570,756 will be remitted to the Lessee (Augusta-Richmond
County) upon written request. A written request will be made for the funds pending
confirmation with the Trustee and City Attorney since final maturity is not until 2013.
The use of these funds should be addressed prudently since it is a one time revenue and will not
repeat itself. The use is for general goverrunental purpose and will be recognized in the General
Fund, It may be prudent to use these funds for capital expenditures in the Capital Outlay Fund
for one time expenditures.
AUGUSTA RICHMOND COUNTY
FINANCE DEPARTMENT
FY 2004 BUDGET
SUMMARY OF PROPOSED
FY 2004 BUDGET FOR THE
VARIOUS TAXING
DISTRICTS SHOWING HOW
THE BUDGET WAS
BALANCED WITH RESERVES
AND NEW PROPERTY TAXES
Date: October 29, 2003
C")"o
o :J
o CO
N rJl
-- .....
o Q)
C")o..
0"0
..... .-
>
"0 co
~O
.;; >.
Q)CO
0::"0
Q)
.....
co
0.
Q)
.....
0..
en
o
Z
~ rr
Z I-
;:) U
Ol-a:
UWI-
oC)~
Zoo
O;:)C)
:!:COZ
:I:~_
UO~
a:~1-
<(>-LL
I-LLO
en en
;:) -
C) en
;:) >-
<( ~
Z
<(
0 0
0> (D
I ~. 0
~>- co co 0 0
1-0 0> C") Q)
ZZ I{) ~
OW -
0<.9 EA- EA- rJl rJl
Q)=
(.) .-
0 0 0 0 :J E
(/) 0 0 0 0 ala
w 0 0 0 0
0 ll'i ll'i 0 .....N
WO:: 0 (D (D 0 0 0""':-
(/):) 0 co co. I{) ~O
0>.0
0.. <x: ..... ..... ~"""'
:)(/) EA- EA- EA- EA- o .
(DO
EA-C")
0 0 0 0 0 0 I{)
N N N ~ I{) N XEA-
W 0> 0>. 0> """' C"). 0>. co 0
<.9w cD (D (D 0 (D (D 1--
C"):)=> C") C") C") N C") C") E=
I{) I{) I{) """' """'- I{) :J co
O...J...J C") C") c<'i N C") .- t
~~~ EA- EA- EA- EA- ~EA- EA- E 0
Q)~
..... rJl
, ....... ....... 0..0
I- 0 0 0 0 Q.~ 0 0
0:: C") C") (D C") """' ~ ~(2;
0 """' co. I{) ..... 00 """' 0
NCO C .
:c N co ..... C") coco 0 C") co I{)
"""' (D "<t (D ~ll'i C") ..... .....C")
(/) """'. """' I{) co I{) I{) :J.....
NO rJl .
~::j C") "<t ..... "<t c.....
- EA-
o <x: EA- .......
EA- EA- EA- EA- EA-EA-EA- .....
NlJ.. -
W I{) "<t 0> 0> 0> """'
C") N I{) C") "<t co
<.9 IX! ~ IX! C"'.! C"! 0
C"):) 0 (D (D 0> .....
O...J
0-
N~
W N N "<t N I{) N C")II{)
<.9 . ~ C"! N (D ~ 0..........
:)~ 0 0 0 0 0 000
...J=> Q)
-0 ~ rJl
~w j ~
or~ o .....
0 0 0 0 0 .. ..... (.)
C") C") (D "<t N 0>1{)"<tC") fIl<.9.E:=
:c """' co. I{) C") co co.....~..... ~-Q)~
~~ N co ..... c<'i ~ ........... C") .....:-
"""' (D "<t "<t N 0.......... O~O>o
"""' co "<t ..... ....."<tl{) Z .Ql:m ~
wo ....... EA- OO~(/)
S20:: (9- o II II
0(9 EA- EA- EA- EA- EA- - LL(9.!!.(/)
co 0 , 0 0
-- 0 0 0>
lJ.. 0 0 """'
lJ.. 0 0 0>
0 0 0 ..... 0 0
w """' """' "<t
(/) C") C")
:::> EA- EA- EA- EA-
~ 0 0 0 0 0 0 o~n
08 "<t """' ..... N ..... 0 I{)C")CO
N_ ..... "<t C"). ..... (D. .. C").O C")
WN """' N oi """' """' ..... ;C")"<t"""'
(/)1- ,- I{) (D .....
"<t 0> C") C") (D C") ~"""'oco
ow co co """' co 0 (D """'-C")"<t
a.. (9 c<'i - c<'i
"""' ..... I{) co Q)
00 I{) "<t 0 ..... ..... u
o::=> ..... c:
a.. co EA- EA- EA- EA- EA- EA- C'Cl
C'Cl
t) co Q)
.;:: ... (.)
en ~ c
co rJl
is >. -0>
0 co " co c
~ t) :g ::J co .-
-- co "0 >
:::2: Q) .;:: 0 c co
ro lJ.. (/) ~ M :J(/)
(9 ro 0
0 ..... c 0 0 lJ.. ~_
Z Q) ro co :t="O N . co co
C lJ.. - .0 Q.) o.c lJ..--
=> Q) w 0 ..... ..... co :J >- . co 0
lJ.. (9 ...J l- => u:: OlJ.. LL (9(/)1-
0 ..... C") ..... "<t N
Z 0 """' """' """' """'
=> ..... N N N N
lJ..=l:I:
rJl
X
0>
C
'x
co
I-
.....
o
.!!l
rJl
>.
ro
~,
D:l
o
C'
C'
'<
:I:
AI
o~
"C lD
- ...
-, en
Q 0
= ::I
N en-
'U
...
o
'0
o
en
!.
N
-..I
"'"
~
.,
n>
"'CI
.,
Q
-
n>
""
-
o'
=
o
n>
=
n>
.,
e:.
."
c
=
Q.
-
o
-
--
N
-..I
t..>
~
o
c;'O;:o~
""n>n>>
., ~ <: I:""
3e-:CO
::c ;:ot"j
:-Q.(jZ
t..> acI , t"j
lIIat"j;:o
~ t"j >
~ 0 I:""
c (j ."
~ c::
Q :2
... 0
~ g;
Q. ..::
= t"j
e:. Z
c:
t"j
Ii
:!:~::O(jO:!:
C;;" ~ .g ~ ;r ~=
"" <: ~ 3
> n> -. "'CI Q "0
Q.:'";;l=-=Q
...,t"jR<>gQ.~
Q;Q. ltl:"""
n> R<>:!:"'CI~ rJj
=~~~:O;-~
:t....,_.CFQ~<
:!==n>"'-'
;:;- -"t""=
Q. I:"" = '" -, aa
Q _ e-
"" Q. .,
~ ~
- ~
:!:
;;-
~
acI
n>
I~
c;'~(j~:=3~r
"" = 0 0 "" -. ..,
., -. I:"" """ 3 ..,
~~>"'CIn>~t"j
III .,~_=
n> (j>.s "'CI(j~
(j ~ Q. -~ n> _ -
Q N''''' 0 ;;l :l ;::
=tDW__Q ttl
e.=~N=:!:3
=~c"""=~ttl
acI "'CI = N n> -, =
n>=~~",-..I-s.....
acI0 "","'CI
"" acI ... 0 ..... n>
'<~:'? "'CI;;l
3,<~ ~g
,........ '" =
... Q Q ttl
NO =_
00 =
0....... n>
"'" -
Cl
<1>
=
<1>
~
~'TJ
05
~Q.
>~
1:""-0
<1>
::I
9:
2
(i
'"
=
C N
Q.O
acI 0
n> "'"
-
;:0:=1
n> =
"" ~
Q =
3 ""
3 n>
n> (j
= =-
Q. ~.
.,
t"j:!:
.c ::
c -
-. ~
<:ac1
n>
:!:~
::Q
- -
~ ~
acI _
n>
-
00
'0
0\
.-..1
o
!<l
~
.g
o
-..I
-.I
lJl
'0
o
o
o
N
00
t..>
-
00
'0
0\
.-.1
o
N
o
o
'0
o
o
o
'=
1II
-..I
1II
~
-.I
-.I
lJl
'0
o
o
o
N
N
N
-..I
>
3
cr
o
N
00
o
N
.....
o -
..... ,-.. 0
~--:~ ~
;::!ONO\<...l
_'" 0 \0 lJl \0
.....O.N'O.-I>o
-...JO-l>oO-
00000
"-"
~
"
.c
c
o
!='I!='
=" t..>
t..> 1II
o 0
N 0
,-.. ,-..
N N
~ ,-.... .-... ...
lJ"t,-....-.-.....-.__
O'\OOO-lNWVl
\,0 OOOlJ"tVl 0-
':...J"-I>o'O'O'O'O"N
-I>ol.:lOOOOlJl
0000000
'-" "-' '-" --- '-' '--" '-'
,-..
-
.......
-
"""" - ...... N 0\
1C0t..> "'"-1>0 0
00-","00
Oo'U.o'O'O
000000
000000
,-..
N
.......
..
..
..
-:l
o
g,
2'
::I
Q.
5'
(JQ
II
v;
lJl
o
'0
o
o
:E
::r'
r:;'
::r'
5'
~
v;
0\
o
'0
o
o
cr'
C
0.
(JQ
$:?
5'
...
<1>
(')
...
<1>
~
o'
::I
00
- - N
"-1>0 "-.I "v.>
-.I <...l 0
lJl \0 lJl
"- '-1>0 V,
-.1-0
000
~ ,-..
I\) -
~.......
......:::om
\ 1 <1> ~
0(')-
_ <1>
I:"" ~ ::I
;I> '" 0.
Pl 5i s:
~gg;
CIl _. "0
3' 0 0
<1> [;l :E
;a :E ~
. == s:
cr'Pl
<1> ::I
Pl
Pl(JQ
0.<1>
0.3
~ g
'" -
<1> "'CI
0. _
Pl Pl
::+>::1
<1> ~
... 0
g 3
<1> \0
';'0
- 0.
g,~
- '"
::l" _
<1> 0
N -
ON
00
-1>00.
-:l Pl
Pl '<
~ '"
o
60'
<1>
~
~
n>
3
-0
0-
'<
<1>
<1>
'"
...
<1>
(')
<1>
<-
5'
(JQ
...
<1>
(')
~
'"
~
cr'
<1>
(')
...
<1>
9:
(t
0.
~
~
N
en
N
o
o
w
!':'
~
"
"U
s::
()
{5
g
c
3
(l)
;:!.
'"
Pl
::I
0.
(J)
(l)
::l:
",-
<C
en
a:
:'.
o
~
<D
F
~
(J)
(l)
::l:
",'
to
'"
::::j
(l)
3
'0
o
ill
-<
:;-
CD
3
~
:!'!
CD
'"
6
r
~
o
)>
6l
o
0-
0-
'<
",0
'0
a
'0
o
en
!!!.
o
~
o'
::I
N
~~
~
~
-..3
iU
'"
o
c.
e
D.
'" N
'c: c:
o 0
'" .-
.. -
Ql C.
~O
..
:I:
>.
.0
.0
o
III
=
.8
ti
"'
-
o
...
Q.,
"'
..
i.i:
.....
.....
C\
o(J
"'
'"
=
..:::
:=
~
c
-<
-
'"
E
'"
i5
><
<<l
E-
~
"'
Z
(oJ
;:J
Z - "'
<<l 0.0
(oJ CI:l <<l
, "'
",. ~ ==
(oJ c: ~
I:t: ~ C-
Q... '" <<l
Z 0 "':!2~
;:J ~ O1:e",co~~
I-.. U := .: ~ ~ c c =
~ 0 ;.., ;> ~ 0.0.- ... -
-<... '" ..:.: <<l '" E- =
C::::~';;tn C'-l"'e::~o(J~
(oJ I ~ ""l \. c;,\ ~ ~ ~ o(J ~ ::.
z u ~ - E"'o.\ '-J .. ~ 0 (oJ ~
(oJ c:::= =="-J. :; c:.c ~-=--<
~ :I: ~ c. c. ~ Q., .; ~ '"
.....~ C:=-c. '"
~ ;> '" '" '" .~ ";;j "' ~ .-
-<a:~..= ~QUI:t:E-~
5 Vii
E- ~
~
r<'l
l"-
N
--
o
.....
Cj .-. ~
= 00
- = 0 N
"' 0 O.
= tI) ....-.oj
g ~ ~;.., c
~Q. Q~~
"'o(J O~~C
Q.,_ 0.0.00=
-C-r-QJ....Q.I
= .- "' N CO Q., 0.0
4.l ~ C ~ C
C~=N~~~
~_~:::f"'")~g
.... .:: ~ '-"~'''::: U
o U Q., 0.0 ~ .-
"a O-<U",
(oJo;~C:-<...~
C"' ,0",
~ .- Z 0 - 'C t;
"'=.wO"'=
~-<~(oJUC'-l_
~I
'"
..
3
:0
=
..
~~
w-<
-oE-
cO
ci:E-
e
<.>
C
..
o
-.a
o
tn
....
"Ot "'
o 0.0
o~
N :=
Cl:l
...
.; ~
.c =
U Q.l
"' C
'" C
c <:>
'" CoI
= ..
i.i:C::
Q.l
0.0;>
'" .-
- :=
== 0-
~roJ
Q.l
- 0.0
.;:.=:
0:-:;:
E-:;
o
o
o
or)
r-
r-
o
"
cr
"
~
o
r-"
'-D
o
00"
o
r-"
\0
o
00
~
()
"<'\
-.....S)
.
....,
QO
N
o
o
o
o
0'
o
N
'"
tn
I"-
,tn
o
o
o
o
~,
If)
r-
r-
~
~
~'
~~
~ ........ -..
000'00
-0 '<t or--.
'<tOr-O(D
~ V)" N" 0 ~-
~\O~~T-
_" ..: ...; .;t-
o '-' ..-
..... 0
..-
---
.....
'-'
",.........~,-....-".-....,,-....-
0000000
1f)00000\'<t
NOOOO'<tr-
-.: 0'" v)"' In" 0'" 00'" 0\
If)f')Nr-OOO'-D
-" :::.- '-' "-' :::.. '-' ~
N N
'-' '-'
~
l"-
N
N
N
o
o
c;:;
..
....
<.l
o
....
C
OJ
OIl
~
::l
~
o
o
o
0"
'-D
<A
U
,::
~
u
:.c:
;:
o
o
o
0"
If)
<A
II
OIl
C
-0
C
0;::) <2
~ 'i3
\() ~
.............
't<'\. ~-I<
_., N -I<
........ '-'-I<
r
000000
000000
000000
66";~oo
O'<t"Ot-.aoC\
\0 01 ~ -:.
000
o - r-
O'<t\O
N" 0\" -"
'<t f') -
Nr-'<t
N-"'-"'
00
%
-0
~
:0
~
<.l
<.>
~
.~
~
u
o
....
OIl
=
";;
'0
<.l
o
....
'"
o
o
;..,
o
0..
E
o
:;;:
..;
'"
o
OIl
is
id
f-
'<t
o
o
"'N
>-'0
"'.c
~ ..--
0<-..
N 0
~ .9-
..-- 0
'" <.l
~~
-0 ....
<.>
o a::
0\ '"
C-o
- 0
o '"
<t: '"
o
~~
- -0
0.. '"
- <.>
6.0
E::;::
U >
O/J "
'" '"
C C
'" 0
~ '';:; ..;
OJ C
~ ~ E
"",-
o Cf) tIj
0. OJ ::l
c: - '-'
~IO <.l ~
-0 , ....l
6 '0
X U
u.:
--- -
- N
-- -
~
[L
<D
~
~
""
o
o
N
<0
~
~
N
c:
_9
Q.
o
<0
en
o
C.
o
Q.
en
'>.
.0
.0
o
~
o
o
N
~
w
t9
o
~
-
en
C
Q)
E
::l
l.l
o
o
>.
~
o
~
~~
N ,
o