HomeMy WebLinkAboutBUDGET FISCAL YR 2013 AUGUSTA GEORGIAi . /-6 -_76 ,7,2 4 3 r7
Table of Contents
Administrator's Message 1
Elected Officials 2
Appointed Officials 4
Missions and Beliefs 5
Budgetary Guidelines 6
The Reporting Entity 11
Combined Budget Overview 28
General Fund/Law Enforcement Fund 31
Special Revenue Funds 49
Capital Projects Funds 79
Debt Service Funds 88
Enterprise Funds 91
Internal Service Funds 105
Trust and Agency Funds 112
1 A
November 21, 2012
Sincerely,
/' //s."
rederick L. Russell
Administrator
Frederick L. Russell, Administrator
Tameka Allen, Deputy Administrator
William P. Shanahan, Deputy Administrator
The Honorable Deke Copenhaver, Mayor
Members of the Augusta - Richmond County Commission
530 Greene Street
Augusta GA 30901
Office of the Administrator
Room 801 - Municipal Building
530 Greene Street - AUGUSTA, GA. 30901
(706) 821 -2400 - FAX (706) 821 -2819
www.augustaga.gov
Dear Mayor Copenhaver and Members of the Commission:
Please find attached the fiscal year 2013 Augusta Georgia budget as approved on November 20, 2012.
One of the many challenges we faced in developing this year's budget was the impact of the actions taken
by law makers (both federal and state) outside of our jurisdiction. It was the will of this body to balance
the 2013 budget through austerity measures as opposed to utilizing available options to increase revenues.
The 2013 budget assumes a 1% growth in the tax digest and a $500,000 decrease in sales tax collections.
The projected decrease in sales tax collections represents the loss of sales tax that was paid by
manufactures on purchased energy. This is an example of how actions of others impact our budget. This
sales tax exemption is being phased in over four years by the State of Georgia and the estimated impact to
our budget in 2016 will be a $2 million loss in revenues. Other decisions that have been or will be made
outside of our control include: changing from an annual ad valorem tax on motor vehicles to a onetime
fee at the time purchase (state) and the federal government's resolution of the "fiscal cliff' and the
resulting sequestration.
The choices made to balance the general fund budget include the approval of:
No new programs or projects
• No new personnel
• No cost of living (COLA) increase for our employees
• The use of $4.2 million of fund balance.
As I had stated during workshops, the budget is a fluid document. As such, changes can be made to the
budget that reflects the impact of new information or a change in the desired level of service. We will
continue our budget discussions starting in January 2013, so that we may continue to define the level of
service that will be provided to our citizens.
I look forward to working with you as we continue to focus on the intricate financial issues that face our
city.
1
Matt Aitken— District One
(Term 2010 -2012)
609 Telfair Street
Augusta, Georgia 30901
(706) 724 -4377 (Home)
(706) 564 -6281 (Cell)
(706) 821-1838 (Fax)
Joe Bowles — District Three
Mayor Pro Tern
(Term 2010 -2012)
914 Milledge Road
Augusta, Georgia 30904
(706) 733 -9074 (Home)
(706) 825 -6894 (Work)
(706) 210-1871 (Fax)
Bill Lockett— District Five
(Term 2010 -2012)
3030 Longleaf Court
Augusta, Georgia 30906
(706) 798 -7175 (Home)
(706) 821-1838 (Fax)
(706) 825 -1847 (Cell)
Jerry Brigham — District Seven
(Term 2010 -2012)
2904 Pleasant Cove Court
Augusta, Georgia 30907
(706) 863 -1698 (Home)
(706) 650 -1700 (Work)
(706) 650-1141 (Fax)
J. R. Hatney— District Nine
(Term 2010 -2012)
119 East Walker Street
Augusta, Georgia 30901
(706) 722 -5035 (Home)
(706) 726 -8186 (Cell)
(706) 821 -1838 (Fax)
r Cs
Elected Officials December 31, 2012
Mayor Deke S. Copenhaver
(Term 2011 -2014)
75 Conifer Square
Augusta, Georgia 30909
(706) 821 -1831 (Work)
(706) 821 -1835 (Fax)
(706) 738 -3156 (Home)
Corey Johnson — District Two
(Term 2011 -2014)
2222 Woodland Avenue
Augusta, Georgia 30904
(706) 736 -4435 (Home)
(706) 993 -0224 (Cell)
(706) 821 -1838 (Fax)
Alvin Mason — District Four
(Term 2011 -2014)
4504 Frank Warren Drive
Hephzibah, Georgia 30815
(706) 955 -6130 (Cell)
(706) 821 -1838 (Work)
Joe Jackson — District Six
(Term 2011 -2014)
2328 Neal Road
Augusta, Georgia 30906
(706) 533 -7839 (Home)
(706) 821-1838 (Fax)
Wayne Guilfoyle — District Eight
(Term 2011 -2014)
4940 Windsor Spring Road
Hephzibah, Georgia 30815
(706) 592 -2385 (Home)
(706) 796 -3444 (Work)
(706) 821 -1838 (Fax)
Grady Smith — District Ten
(Term 2011 -2014)
810 Quail Court
Augusta, Georgia 30909
(706) 825 -9473 (Cell)
(706) 733 -9473 (Work)
(706) 821 -1838 (Fax)
2
Frederick L. Russell
Administrator
530 Greene Street — Room 801
Augusta, Georgia 30901
(706) 821 -2400
(706) 821 -2819 (Fax)
William P. Shanahan
Deputy Administrator
530 Greene Street — Room 801
Augusta, Georgia 30901
(706) 821 -2400
(706) 821 -2819 (Fax)
Donna B. Williams, CGFM
Finance Director
530 Greene Street — Room 207
Augusta, Georgia 30901
(706) 821 -2429
(706) 821-2520 (Fax)
Appointed Officials December 31, 2012
Tameka Allen
Deputy Administrator
530 Greene Street — Room 801
Augusta, Georgia 30901
(706) 821 -2400
(706) 821 -2819 (Fax)
Lena J. Bonner
Clerk of Commission
530 Greene Street — Room 806
Augusta, Georgia 30901
(706) 821-1820
(706) 821 -1838 (Fax)
Andrew G. Mackenzie
General Counsel
520 Greene Street
Augusta, Georgia 30901
(706) 842 -5550
(706) 842-5556 (Fax)
4
MISSION
To provide to all its citizens cost - effective, high quality government services in
an environment which enhances the economic well -being and quality of life in
Augusta Metropolitan Area.
BELIEFS
WE BELIEVE that open, honest communications with the public and among
governing officials will assure the accomplishment of our community
objectives.
WE BELIEVE that to be successful the process of government must include
all citizens.
WE BELIEVE that government should employ good business practices
resulting in efficiency, accountability, and performance measurement.
WE BELIEVE that citizens who are provided government services should be
viewed as "our customers" and treated in a manner which is responsive,
courteous, and efficient.
5
AUGUSTA, GEORGIA
BUDGET PROCESS,
BUDGETARY GUIDELINES
AND BUDGET CALENDAR
FY 2013
AUGUSTA, GEORGIA - 2013 BUDGET
6
AUGUSTA, GEORGIA
FY 2013 BUDGET
THE BUDGET PROCESS
The budget has several major purposes. It converts Augusta Georgia's long -range plans
and policies into services and programs; serves as a vehicle to communicate these plans
to the public; details costs of the Consolidated Government's services and programs; and
outlines the revenues (taxes and fees) that support Augusta Georgia'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 Manual which embodies the budget formulation guidelines. This
manual provides specific guidelines such as inflation factors and computation /projection
methodologies. Based on these guidelines, all Augusta Georgia departments and
agencies prepare their funding requests and submit them to the Department of Finance in
August for review and analysis.
Departments and agencies submitted detailed operating budget requests to the Finance
Department on August 13, 2012 in accordance with procedures established by the Budget
Calendar. The budget requests of agencies and departments included basic and additional
funding requests. Basic requests finance currently mandated or authorized services
within guidelines, or ongoing expenditures. Expanded level program requests are over
and above the basic 2012 service levels.
After analyzing the budget requests, Finance staff met with the Administrator,
department heads and agency heads during the month of September for review of their
request. The Administrator's proposed FY 2013 budget reflects 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 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 Georgia 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 Commission budget work sessions in
November 2012. After careful deliberation, the Proposed Budget, as modified for
additions and deletions, was adopted by the Commission on November 20, 2012.
AUGUSTA, GEORGIA — 2013 BUDGET
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JULY 2012
July 17, 2012
July 19, 2012
July 23, 2012
AUGUST 2012
August 6, 2012
August 13, 2012
SEPTEMBER 2012
Sept. 4 -14, 2012
September 28, 2012
OCTOBER 2012
October 16, 2012
October 30, 2012
NOVEMBER 2012
November 8, 2012
November 13, 2012
November 20, 2012
JANUARY 2013
January 1, 2013
AUGUSTA, GEORGIA
2013 BUDGET PLANNING CALENDAR
Commission approves FY 2013 Budget Calendar.
Distribution of Budget Calendar and Instructions during
department head meeting.
Departments with IFAS access may start entering in Budget Item
Detail.
Departmental Budgets due to Finance (for departments without
access to IFAS system). Budget analysts begin review of proposed
budgets for budget hearings.
Budget Item Detail deadline for IFAS users.
Budget Hearings with Departments (call if desired). Budget
hearings will be led by the Finance Department with a report of
new programs and personnel submitted to the Administrator.
Administrator will be aware of all budget hearings; however his
attendance will not be mandatory. A representative of the
administrator's office will be in all hearings.
Budget summary presented to Administrator by Finance
Department.
FY 2013 Proposed Budget presented to Augusta Georgia
Commission by the Administrator.
Publish Public Hearing Notice in newspaper.
PUBLIC TOWN MEETING / COMMISSION MEETING
Public Hearing of 2013 Budget.
Publish Notice of Budget Adoption in newspaper.
Adoption of the FY 2013 Budget by the Augusta Georgia
Commission.
Effective date for the Fiscal year 2013 Budget.
AUGUSTA, GEORGIA — 2013 BUDGET
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BUDGETS AND BUDGETARY ACCOUNTING
Augusta Georgia follows these procedures in establishing the budgetary process and data
reflected in this report.
1) Departments and Agencies submit detailed budget requests to the Budget
Office in the Finance Department, which reviews and compiles the requests
and makes recommendations to the Administrator.
2) The Administrator submits a proposed budget to the Augusta Georgia
Commission in October.
3) The Augusta Georgia 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.
4) Formal budgetary integration is employed for the General Fund, Special
Revenue Funds, Debt Service Funds and Capital Projects Funds.
5) Budgets for governmental fund types are maintained on a basis consistent
with generally accepted accounting principles.
6) The Administrator and Finance Director are authorized to transfer budgeted
amounts within departments, with the exception of transfers which increase
salary appropriations. The Augusta Georgia 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,
reappropriations of amounts to cover significant encumbrances are made by the
Augusta Georgia 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 Georgia Commissioners on a
departmental level.
AUGUSTA, GEORGIA — 2013 BUDGET
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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 of FY 2013 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.
AUGUSTA, GEORGIA — 2013 BUDGET
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AUGUSTA, GEORGIA
THE REPORTING ENTITY
OPERATING POLICIES /GUIDELINES AND
LEGAL REQUIREMENTS FOR BUDGETING,
ACCOUNTING, FINANCIAL REPORTING
AND ANNUAL AUDIT
FY 2013
AUGUSTA, GEORGIA - 2013 BUDGET
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AUGUSTA, GEORGIA
FY 2013 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 a fault 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 serves on a part-time basis and is 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 benefit/burden on the
Government
• 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, Richmond County Public Facilities, Inc., Richmond County
Coliseum Authority, and Urban Redevelopment Authority.
AUGUSTA, GEORGIA — 2013 BUDGET
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The component unit column in the combined financial statements includes the financial
data of Augusta's other component unit. This unit is reported in a separate column to
emphasize that it is legally separate from Augusta. Separate financial statements may be
obtained from the Richmond County Department of Health.
Richmond County Department of Health — A voting majority of the board is
appointed by the Government.
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 or on the web site www.augustaga.gov.
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 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 provide for the legal framework and legal compliance for budget adoption,
budget amendment and audits. The intent of this code section is to provide minimum
budget and auditing requirements for local governments so as to provide local taxpayers
with an opportunity to gain information concerning the purpose for which local revenues
are proposed to be spent and are actually spent and to assist local governments in
generally improving local financial management practices, while maintaining, preserving,
and encouraging the principle of home rule over local matters. It is also the intent to
provide a mechanism through which appropriate information may be collected to assist
state and local policy makers in carrying out their lawful responsibilities.
O.C.G.A. 36 -81 -3 Establishment of fiscal year; requirement of annual balanced
budget; adoption of budget ordinances or resolutions generally; budget
amendments.
a) The governing authority shall establish by ordinance, local law, or appropriate
resolution a fiscal year for the operations of the local government.
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 — 2013 BUDGET
13
c) For each fiscal year beginning on or after January 1, 1982 each unit of local
government shall adopt and utilize a budget ordinance or resolution as
provided in this article.
d) Nothing contained in this Code section shall preclude a local government
from amending its budget so as to adapt to changing governmental needs
during the fiscal year. Amendments shall be made as follows, unless
otherwise provided by charter or local law:
1) Any increase in appropriation in any fund for a department of local
government, whether accomplished through a change in anticipated
revenues in any fund or through a transfer of appropriation among
departments, shall require the approval of the governing authority.
Such amendment shall be adopted by ordinance or resolution;
2) Transfers of appropriations in any fund below the local government's
legal level of control shall require only the approval of the budget
officer; and
3) The governing authority of a local government may amend the legal
level of control to establish a more detailed level of budgetary control
at any time during the budget period. Said amendment shall be
adopted by ordinance or resolution.
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.
O.C.G.A. 36 -81 -7 Requirement of audits; conduct of audits; contents of audits
to state auditor; availability of copies of audits for public inspection.
(a) Beginning with the local government fiscal year which ends between July
1, 1994, and June 30, 1995, the governing authority of each unit of local
government having a population in excess of 1,500 persons according to
the latest estimate of population by the United States Bureau of the
Census or its successor agency or expenditures of $300,000 or more shall
AUGUSTA, GEORGIA — 2013 BUDGET
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provide for and cause to be made an annual audit of the financial affairs
and transactions of all funds and activities of the local government for
each fiscal year of the local government.
(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
expenditures of less than $300,000 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 for that fiscal year.
AUGUSTA, GEORGIA — 2013 BUDGET
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FUND ACCOUNTING
The accounts of the Augusta Georgia Government 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 Augusta Georgia:
GOVERNMENTAL FUND TYPES
AUGUSTA, GEORGIA
FISCAL POLICIES
Governmental Funds are those through which most governmental functions are financed.
The acquisition, use and balances 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 Georgia Governmental Fund Types:
General Fund - The General Fund is the general operating fund. 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 Funds - The Debt Service funds are used to account for the accumulation
of resources for, and the payment of, general long -term debt principal, interest and related
costs.
Capital Project Funds — Capital Project Funds are used to account for financial
resources to be used for the acquisition or construction of major capital facilities (other
than those financed by proprietary and trust funds).
AUGUSTA, GEORGIA — 2013 BUDGET
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PROPRIETARY FUND TYPES
Proprietary Funds are used to account for 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 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) of
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 Funds — The Internal Service Funds are used to account for the
financing of goods or services provided by one department to other departments on a
cost - reimbursement basis.
FIDUCIARY FUND TYPES
Fiduciary Funds are used to account for assets held in a trustee capacity or as an agent for
individuals, private organizations, other governmental units, and /or other funds.
Pension Trust Funds — Pension Trust funds are used to account for public employee
retirement systems. The Pension Trust Funds are accounted for in the same manner as
Proprietary Funds.
Agency Funds — Agency Funds account for assets held as custodian or agent for
individuals, other governmental units, and non - public organizations. Agency funds are
custodial in nature (assets equal liabilities) and do not include the measurement of results
of operations.
Basis of Accounting
Basis of accounting refers to how 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.
AUGUSTA, GEORGIA — 2013 BUDGET
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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
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 are accounted for on the modified
accrual basis.
BUDGETARY BASIS:
The General Fund, Special Revenue Funds, Debt Service Funds 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 Georgia
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 Augusta Georgia in the past and have allowed Augusta Georgia to maintain its
financial stability, even during economic recessions.
AUGUSTA, GEORGIA — 2013 BUDGET
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OPERATING BUDGET GUIDELINES
1. Essential services will receive first priority for funding.
2. The Consolidated Government 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 Consolidated Government 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, technological innovation and productive leadership will
characterize Augusta Georgia's financial administration.
AUGUSTA, GEORGIA — 2013 BUDGET
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AUGUSTA, GEORGIA
FY 2013 CIP FUNDING
SPECIAL PURPOSE ONE PERCENT LOCAL SALES TAX
Augusta Georgia derives revenues from the Special Purpose One Percent Sales Tax
collection that will start and will continue until $184.4 million has been collected which
is the Sixth phase of collection. This special purpose sales tax is designated revenues
resulting from a Georgia General Assembly bill in 1985 authorizing counties in the State
of Georgia to levy and collect a special one percent tax for approved capital expenditures.
CONTINGENCY RESERVE POLICIES
The Consolidated Government 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 Consolidated Government will obtain the best possible return on all cash
investments within the limits of state law, local ordinances and prudent
investment practices.
AUGUSTA, GEORGIA — 2013 BUDGET
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AUGUSTA, GEORGIA
ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICIES
1. An independent audit will be performed annually.
2. The Consolidated Government will produce annual financial reports in
accordance with generally accepted accounting practices (GAAP) as outlined in
GAAFR and GASB.
REVENUE POLICIES
In Augusta Georgia's fiscal administration, management of revenues must be a
primary concern along with the careful review and control of expenditures.
1. The Consolidated Government will try to maintain a diversified and stable
revenue system to shelter it from short-run fluctuations in any one revenue source.
2. The Consolidated Government will follow an aggressive policy of collecting
revenues.
3. The Consolidated Government 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 Consolidated Government will review fees /charges annually.
4. The Consolidated Government 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 Georgia as compared to other
similar neighboring municipalities.
b. Consider the demand and need for public services.
AUGUSTA, GEORGIA — 2013 BUDGET
21
2. INTER - GOVERNMENTAL REVENUE /STATE SHARED TAXES
a. Ensure that Augusta Georgia 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 Georgia should be structured in such a way that a balanced
budget can be maintained on a current basis while providing necessary service levels, pay
all obligations in a timely manner without incurring deficits, and assuring adequate
reserves and cash flow.
AUGUSTA, GEORGIA — 2013 BUDGET
22
TAX DIGEST
AUGUSTA, GEORGIA
REVENUE ANALYSIS
PROPERTY TAXES
The Chief Tax Assessor is responsible for receiving returns and fairly and impartially
assessing property. The total assessed valuation for the 2012 Tax Digest is set at $5.25
billion compared to $5.13 in 2011.
The chart below shows the actual changes in the millage rates for the Urban Services
District (old City) and for the County based on the 2012 Tax Digest. It does not include
millage rates levied by Richmond County Board of Education.
YEAR 2011/2012 TAX RATE
County
Bonds
Fire*
Urban
M &O
*note Residents of the Blythe Fire District pay a fire tax rate of 3.358 making their 2012 Total Tax Rate
12.228.
Millage Value for Augusta Georgia Government
One mill is the equivalent of $1 of tax for each $1,000 of assessed value of a resident's
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 — 2013 BUDGET
23
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
AUGUSTA, GEORGIA
REVENUE ANALYSIS
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
Georgia 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 — 2013 BUDGET
24
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 — 2013 BUDGET
25
AUGUSTA, GEORGIA
DEBT POLICIES /GUIDELINES
1. The Consolidated Government will confine long -term borrowing to capital
improvements and moral obligations.
2. The Consolidated Government will use short-term debt for bond anticipation
purposes and tax anticipation purposes only if necessary.
3. The Consolidated Government 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 Consolidated Government 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 Consolidated Government 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.
RESERVE POLICY
RESERVES
Reserve policies are an important factor in maintaining the Consolidated Government's
good fiscal health. Augusta Georgia employs two primary types of reserves.
1. Operating Reserves
2. Debt Reserves
The degree of need for these reserves differ based upon the type of fund or operation
involved. However, one policy statement for each type of reserve can be uniformly
applied to 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
AUGUSTA, GEORGIA — 2013 BUDGET
26
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 Georgia's financial condition is demonstrated by the Aa2
rating of its bonds by Moody's Investor's Service (this rating is given to bonds that are
judged to be of high quality by all standards). The constitutional debt limit for direct
general obligation bonds is 10 percent of the assessed value of taxable property within the
County.
AUGUSTA, GEORGIA — 2013 BUDGET
27
AUGUSTA, GEORGIA
FISCAL YEAR
2013
ALL FUNDS
COMBINED BUDGET OVERVIEW
AUGUSTA, GEORGIA - 2013 BUDGET
28
Fund
Number
AUGUSTA, GEORGIA
FY 2013 BUDGET
ADOPTED NOVEMBER 20, 2012
ALL FUNDS
Fund Name
GENERAL FUNDS
101 General Fund
273 Law Enforcement
Total General Fund/Law Enforcement
104 Port Authority
111 JAG
SPECIAL REVENUE FUNDS
204 DUI /Accountability Court
205 Drug Court
207 5% Crime Victim's Asst Program
208 Supplemental Juvenile Services
209 DA 5% CVAP
211 Federal Drug Forfeitures
212 State Drug Forfeitures
213 K -9 Forfeitures
215 Wireless Phase
216 Emergency Telephone Response
217 Building Inspections Fund
220 Grants
221 Housing & Community Development
222 Urban Development Action Grant
231 Board of Appeals
261 NPDES Permit Fees
271 Urban Services District
272 Capital Outlay
274 Fire Protection
275 Occupation Tax
276 Street Lights
277 Downtown Development Authority
278 Sheriff Capital Outlay Grant
281 Convention Center
291 TAD 1
292 TAD 2
293 TAD 3
296 Promotion Richmond County
297 Transportation and Tourism
298 Urban Redevelopment Projects
CAPITAL PROJECT FUNDS
322 Special 1% Sales Tax, Phase II
323 Special 1% Sales Tax, Phase III
324 Special 1% Sales Tax, Phase IV
29
Revenues
FY 2013
$ 83,054,870
57,638,020
140,692,890
71,970
330,960
325,000
135,000
315,740
16,500
100,250
400,000
400,000
20,000
559,000
3,295,220
1,145,040
2,952,580
9,952,880
24,690
25,370
140,000
13,209,380
4,001,270
23,537,990
2,688,760
5,430,000
167,740
300,000
163,500
50,000
800,000
15,000
4,767,000
1,292,400
500,000
1,878,830
12,201,070
$ 22,651,640
Expenditures
FY 2013
$ 83,054,870
57,638,020
140,692,890
71,970
330,960
325,000
135,000
315,740
16,500
100,250
400,000
400,000
20,000
559,000
3,295,220
1,145,040
2,952,580
9,952,880
24,690
25,370
140,000
13,209,380
4,001,270
23,537,990
2,688,760
5,430,000
167,740
300,000
163,500
50,000
800,000
15,000
4,767,000
1,292,400
500,000
1,878,830
12,201,070
$ 22,651,640
Fund
Number
325
326
327
328
361
371
421
432
433
506
507
508
509
510
511
512
541
542
543
544
546
551
552
611
616
621
622
623
626
631
761
763
764
791
792
950
Special 1% Sales Tax, Phase V
Urban SPLOST, Phase II
Urban SPLOST, Phase III
SPLOST Phase VI
Revenue Bonds Series 2010
T- SPLOST
DEBT SERVICE FUNDS
Coliseum Authority Revenue Bonds 2010
G/O Sales Tax Bonds 09
G/O Sales Tax Bonds 10
ENTERPRISE FUNDS
Water & Sewerage
Water & Sewerage - Renewal & Extension
1996 W & S Bond Fund
2000 Bond Series
W &S Bond 2002 Series
W &S Bond 2004 Series
W &S Bond 2012 Series
Waste Management Fund
Garbage .Collection Fund
Waste Management 2004 Bonds
Solid Waster Revenue Bonds Series 2010
Augusta Public Transit System
Augusta Regional Airport
Daniel Field
INTERNAL SERVICE FUNDS
Risk Management
Employee Health Benefits Fund
Workers Compensation Fund
Unemployement Fund
Long -Term Disability Insurance
Fleet Operations & Management
GMA Lease Program
TRUST & AGENCY FUNDS
1945 Pension Fund
Urban 1949 Pension Plan
Other Urban Pension Plans
Exp Trust Fund - Perpetual Care
Exp Trust Fund - Joseph Lamar
Urban Redevelopment Agency
AUGUSTA, GEORGIA
FY 2013 BUDGET
ADOPTED NOVEMBER 20, 2012
ALL FUNDS
Fund Name
30
Revenues
FY 2013
$ 13,347,660
154,740
235,420
78,71 1,750
5,000,000
4,000,000
1,726,500
5,772,000
8,139,000
135,821,230
10,198,280
4,849,860
7,180,180
9,353,690
8,887,870
23,824,730
11,133,110
22,212,650
1,027,270
686,900
6,734,750
39,668,250
212,890
2,389,000
24,191,370
2,017,480
340,000
232,770
5,622,890
2,165,750
1,060,000
5,050,000
1,579,210
77,940
180
1,050,000
Expenditures
FY 2013
$ 13,347,660
154,740
235,420
78,711,750
5,000,000
4,000,000
1,726,500
5,772,000
8,139,000
135,821,230
10,198,280
4,849,860
7,180,180
9,353,690
8,887,870
23,824,730
11,133,110
22,212,650
1,027,270
686,900
6,734,750
39,668,250
212,890
2,389,000
24,191,370
2,017,480
340,000
232,770
5,622,890
2,165,750
1,060,000
5,050,000
1,579,210
77,940
180
1,050,000
TOTALS $ 699,212,990 $ 699,212,990
Revenues
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges for Services
Fines and Forfeitures
Use of money and property
Contributions and Donations
Miscellaneous Revenue
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased /Contracted Services
Supplies
Capital Outlay
Interfund/Interdepartmental
Other Costs
Cost Reimbursement
Non - Departmental
Total
Transfers Out
Total Expenditures
Fund 101
AUGUSTA, GEORGIA
GENERAL FUND
FISCAL YEAR 2013
2011
Actuals
$ 43,227,470
1,558,941
1,431,703
17,388,777
4,611,305
339,545
15,356
865,047
364,927
69,803,071
3,623,378
$ 73,426,449 $ 84,031,020 $ 83,054,870
$ 41,838,022
10,960,347
7,381,708
12,488
1,650,914
7,076,478
(280,875)
6,906
68,645,988
6,082,693
31
2012
Budget
$ 45,550,620
1,570,000
1,420,870
17,990,680
4,544,500
600,750
5,000
1,346,600
6,956,440
79,985,460
4,045,560
$ 43,821,450
14,346,545
10,090,690
15,500
1,784,340
6,985,350
(127,900)
566,810
77,482,785
6,548,235
$ 74,728,681 $ 84,031,020
2013
Budget
$ 45,369,230
1,575,000
1,303,240
17,166,390
4,667,750
350,750
5,000
1,360,600
4,337,290
76,135,250
6,919,620
$ 44,040,080
14,183,380
10,342,870
8,000
1,975,810
5,511,050
(86,400)
454,880
76,429,670
6,625,200
$ 83,054,870
Revenues
Taxes
Licenses and Permits
Intergovernmental Revenue
Charges for Services
Fines and Forfeitures
Investment Income
Contributions and Donations
Miscellaneous Revenue
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased /Contracted Services
Supplies
Capital Outlay
Interfund /Interdepartmental
Cost Reimbursement
Non - Departmental
Total
Transfers Out
Total Expenditures
Fund 273
AUGUSTA, GEORGIA
LAW ENFORCEMENT FUND
FISCAL YEAR 2013
2011
Actuals
$ 48,500,914 $ 47,819,230
33,993
1,240,877
408,513
(26,156)
7,688
2,119
82,837
50,250,785
8,222,140
$ 37,223,550
840,865
8,936,120
18,450
6,965,610
(947,138)
53,037,457
2,561,578
2012
Budget
42,170
1,417,500
400,000
(100,000)
273,000
431,100
50,283,000
6,947,180
$ 58,472,925 $ 57,230,180
$ 38,719,120
1,072,810
9,795,630
321,340
7,439,640
(750,000)
(1,986,280)
54,612,260
2,617,920
$ 55,599,034 $ 57,230,180
32
2013
Budget
$ 51,600,790
2,500
69,000
1,033,000
427,500
(100,000)
5,000
100,000
53,137,790
4,500,230
$ 57,638,020
$ 40,183,020
909,770
8,782,220
17,960
5,820,970
(750,000)
(2,657,790)
52,306,150
5,331,870
$ 57,638,020
Description
Revenues
Taxes
Real Property Tax -Curr Year
Timber Tax - Current Year
Early Payment Discount
Motor Vehicles - Current Year
Mobile Homes - Current Year
Railroad Equipment - Current Year
Real Estate Transfer
Recording Intangible Tax
Electric Franchise Tax
Water Franchise Tax (In Lieu)
Gas Franchise Tax
Television Cable Franchise Tax
Telephone Franchise Tax
Waste Mgmt Franchise In Lieu
Other Franchise Tax
Local Option Sales & Use Tax
Alcoholic Beverage Excise Tax
Local Option Mixed Drink Tax
Penalties - Delinquent Taxes
Pen & Interest -FiFa
Total Taxes
Licenses And Permits
Alcoholic Licenses - Beer
Zoning Rev - Planning & Development
NPDES Permit Fees
Location Permits
Late Tag Penalty
Total Licenses and Permits
Intergovernmental Revenues
FEMA Grant
Fed Govt Payments in Lieu of Tax
GDOT - FHWA -PL
St GA Jud Council HB #182
Reimbursements -Other
Local Govt - Payment in Lieu of Tax
Total Intergovernmental Revenues
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
OPERATING REVENUES
BY REVENUE TYPE (DETAIL)
2013 BUDGET
33
2011
Actuals
$ 8,046,540
1,896
(68,406)
761,667
32,798
11,987
141,136
641,430
15,688,252
2,430,980
818,313
2,173,371
740,280
262,500
85,000
7,264,901
2,769,869
401,206
1,006,436
17,314
43,227,470
1,365,680
17,586
5,361
15,328
154,986
1,558,941
2012
Budget
$ 9,068,630
740
(55,200)
608,540
38,150
12,000
130,500
600,000
16,250,000
2,659,010
820,000
2,200,000
800,000
969,150
85,000
7,224,100
2,715,000
400,000
1,000,000
25,000
45,550,620
1,400,000
20,000
150,000
1,570,000
59,933 31,000
126
71,966
110,000 110,000
16,787 20,000
1,172,891 1,259,870
$ 1,431,703 $ 1,420,870
2013
Budget
$ 8,297,380
1,950
(57,360)
646,890
35,850
12,000
100,000
500,000
16,700,000
2,656,320
810,000
2,180,000
765,000
1,167,100
85,000
7,124,100
2,900,000
430,000
1,000,000
15,000
45,369,230
1,400,000
20,000
155,000
1,575,000
31,000
20,000
1,252,240
$ 1,303,240
Description
Revenues
Charges for Services
Court Costs, Fees & Charges
Indigent Defense Reimbursement
Ind Defense Application Fees
Burke /Columbia County DA Reimbursement
Burke Co Public Defender Reimbursement
Columbia Co Public Defender Reimbursement
Superior Ct- Circuit Burke Reimbursement
Superior Ct- Circuit Columbia Co Reimbursement
ARA Fees
Burke Juvenile Ct Reimbursement
Reader Printer Fees
Radio Rebanding Administration Fees
HP Maintenance Fees
Downtown Wireless Project
Motor Vehicle Tag Coll Fees
Wildlife Tag Fees
License & Inspection Admin Allow- Recovery
Code Enforcement - Allocation - Recovery
Ind Cost Allocation -Port Authority
Ind Cost Allocation -5% Crime Victim's Asst Program
Ind Cost Allocation - Supplemental Juvenile Services
Ind Cost Allocation -DA 5% CVAP
Ind Cost Allocation - Building Inspection
Ind Cost Allocation- Housing & Neighborhood Development
Ind Cost Allocation -Urban Development Action Grant
Ind Cost Allocation -Board of Appeals
Ind Cost Allocation -Urban Services District
Ind Cost Allocation - Capital Outlay
Ind Cost Allocation -Law Enforcement
Ind Cost Allocations -Fire Protection
Ind Cost Allocation- Occupation Tax
Ind Cost Allocation - Street Lights
Ind Cost Allocation -DDA Revenue Bond
Ind Cost Allocation - Special 1% Sales Tax, Phase II
Ind Cost Allocation - Special 1% Sales Tax, Phase III
Ind Cost Allocation - Special 1% Sales Tax, Phase IV
Ind Cost Allocation - Special 1% Sales Tax, Phase V
Ind Cost Allocation -Urban SPLOST, Phase II
Ind Cost Allocation -Urban SPLOST, Phase III
Ind Cost Allocation -Water & Sewerage
Ind Cost Allocation -W &S- Renewal & Extension
Ind Cost Allocation -W &SBond 2000 Series
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
OPERATING REVENUES
BY REVENUE TYPE (DETAIL)
2013 BUDGET
34
2011
Actuals
$ 791,722
700
50,750
689,855
95,674
346,177
96,360
454,268
80,244
21,500
12,745
53,156
3,112
605
209,112
436
46,630
72,290
13,190
8,330
960
39,450
161,140
6,230
2,060
29,540
27,210
4,639,100
523,050
6,360
15,250
12,810
28,130
90,310
502,830
495,770
4,620
24,800
1,317,200
7,720
$ 4,620
2012
Budget
$ 810,000
65,000
825,000
108,500
380,000
132,790
625,990
80,000
20,000
12,000
2013
Budget
$ 850,000
50,000
1,005,790
131,610
833,530
142,400
671,300
80,150
12,000
210,000 210,000
500 500
48,360 50,740
75,400 75,390
13,520 13,520
8,540 6,400
980 980
2,140
40,440 40,440
165,170 165,170
6,390 6,390
2,110 2,110
30,280 30,280
27,890 27,890
4,755,080 3,180,750
536,130 536,130
6,520 6,520
15,630 15,630
13,130 13,130
28,830 28,830
92,570 92,570
515,400 515,400
508,160 508,160
4,740 4,740
25,420 25,420
1,350,130 1,350,130
7,910 7,910
$ 4,740 $ 4,740
Description
Revenues
Ind Cost Allocation -W &S Bond 2002 Series
Ind Cost Allocation -W &S Bond 2004 Series
Ind Cost Allocation -Waste Management
Ind Cost Allocation- Garbage Collection
Ind Cost Allocation -Waste Management 2004 Bonds
Ind Cost Allocation - Augusta Public Transit System
Ind Cost Allocation- Augusta Regional Airport
Ind Cost Allocation -Daniel Field Airport
Ind Cost Allocation - Municipal Golf Course
Ind Cost Allocation -Risk Management
Ind Cost Allocation - Employee Health Benefits
Ind Cost Allocation - Workers Compensation
Ind Cost Allocation- Long -Term Disability Insurance
Ind Cost Allocation -Fleet Operations & Maintenance
Election Qualifying Fees
Sale of Maps & Publications
Voter Lists and Labels
Commissions on Tax Collections
Motor Vehicle Title Fees
Lapsed Motor Vehicle Ins Fees
Coroner Reports/Misc
ID Card Fees - Marshal
Fingerprinting Fees
Prisoner Housing Fees
GA DOT RCCI Guard Reimbursement
State Road Maintenance
Demolition Fees
Concession Revenue
Concession Revenue -B &G Judicial Center
Animal Control & Shelter Fees
Rabies Certificate Fees
Sterilization Fees
Animal Control/Ft Gordon
Public Room Rental - Radison
Parking Fee - Marriott Parking
Parking Fee - Reynolds Street Deck
Cemeteries
Returned Check Fee
RCCI- Inmate Medical Fees
RCCI- Inmate Management Fees
RCCI- Inmate Disciplinary Fees
RCCI- Inmate Store
Utility Cut Repairs
Total Charges for Services
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
OPERATING REVENUES
BY REVENUE TYPE (DETAIL)
2013 BUDGET
35
2011
Actuals
$ 8,770
11,630
191,770
41,710
3,320
196,810
243,890
14,140
67,130
94,600
13,690
4,970
1,480
118,120
2,578
158
2,187,190
24,920
84,530
2,355
130
7,620
1,544,260
144,756
47,592
55,612
4,077
60,007
12,792
40,972
3,782
25,992
71,378
7,000
1,514
1,212
883
44,187
40,402
$ 16,413,945
2012
Budget
$ 8,990
11,920
196,560
42,750
3,400
201,730
249,990
14,490
96,970
14,030
5,090
1,520
121,070
35,000
3,000
2,000
2,200,000
25,000
85,000
2,000
8,000
1,500,000
95,000
47,600
55,000
60,000
10,000
40,000
5,000
25,000
70,000
5,000
1,000
1,000
1,000
103,390
50,000
$ 16,950,750
2013
Budget
$ 8,990
11,920
200,000
45,000
3,400
201,730
243,900
14,490
96,970
14,030
5,090
1,520
121,070
2,000
500
2,200,000
25,000
90,000
2,000
10,000
1,500,000
100,000
40,800
65,000
1,500
5,000
70,000
12,000
40,000
2,500
25,000
50,000
25,000
70,000
5,000
1,000
1,000
1,000
94,580
50,000
$ 16,155,780
Description
Revenues
Recreation
Special Activities - Program Fees
Youth Program - Program Fees
Youth Athletics - East Augusta
Youth Athletics - South Augusta
Youth Athletics - West Augusta
Adult Programs - Program Fees
Program Fees - Aquatics
Henry Brigham Comm Center - Program Fees
Bernie Ward Comm Center - Program Fees
Sand Hills Program Fees
Blythe Park - Program Fees
Dyess Park - Program Fees
Garrett Comm - Program Fees
McBean Park - Program Fees
McDuffie Woods Park - Program Fees
May Park Comm Center - Program Fees
Carrie J. Mays - Program Fees
Warren Road Comm Center - Program Fees
Henry Brigham - Ceremics
Other Concessions - Program Fees
Charles Evans Park - Program Fees
Henry Brigham Swim Center - Program Fees
Fleming Tennis Center - Program Fees
Newman Tennis Center - Tennis Membership Fees
Tournament Fees
Sponsorship
Court Fees
Stringing Fees
Lessons /Clinics
Merchandise Fees
Concession Revenue
Misc Tennis Fees
Newman Tennis - Program Fees
Diamond Lakes Tennis - Tennis Membership Fees
Diamond Lakes Tennis - Tournament Fees
Diamond Lakes Tennis -Court Fees
Diamond Lakes Tennis - Stringing Fees
Diamond Lakes Tennis - Lessons /Clinics
Diamond Lakes Tennis - Merchandise Fees
Diamond Lakes Tennis - Concession Revenue
Augusta Aquatics Center - Program Fees
Diamond Lakes Reg Park - Program Fees
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
OPERATING REVENUES
BY REVENUE TYPE (DETAIL)
2013 BUDGET
36
2011
Actnals
$ 11,753
19,958
4,290
69,668
37,443
72,049
10,901
22,373
22,945
350
11,716
3,000
14,504
25,647
9,235
7,198
632
80,844
16,955
5,737
21,488
140
10,184
67,497
8,559
24,137
4,009
36,369
19,145
6,026
250
(975)
129
1,356
2,422
252
7,580
1,006
1,495
178,461
$ 9,885
2012
Budget
2013
Budget
$ 14,000 $ 6,000
11,000 11,000
4,000 4,000
75,000 75,000
50,000 45,000
80,000 85,000
12,000 12,000
30,000 30,000
20,000 30,000
1,000 1,000
15,000 14,000
2,100 -
15,000 14,000
20,000 20,000
10,000 10,000
11,000 5,000
4,000 1,000
79,000 83,000
1,000
20,000 17,000
10,000 8,000
20,000 22,000
2,240
90,000 75,000
10,000 10,000
30,000 26,000
4,000 4,000
40,000 40,000
16,000 16,000
10,000 8,000
500 200
330
150
450
380
350
175,000
$ 15,000
185,000
$ 12,500
Description
Revenues
Diamond Lakes Comm Center - Program Fees
Riverwalk - Program Fees
Total Recreation
Total Charges For Services and Recreation
Fines And Forfeitures
Superior
State
Magistrate
Juvenile
Probate Court
Drug treatment/education
DA Welfare Fraud Investigation
DA- Forfeiture of Assets
Total Fines And Forfeitures
Investment Income
Interest revenues
Int Earned -Tax Commissioner
Int Earned -Clerk of Court
Total Investment Income
Contributions And Donations
Contributions & Donation (Animal Services)
Contributions & Donation (DBE)
Contributions & Donation (Recreation)
Total Contributions And Donations
Miscellaneous Income
RxCard Royalties
Rents and royalties
Golf Course Lease
Lawsuit Settlement
Miscellaneous Income
Tax Commissioner -Other Revenue
Rents and royalties (DFACS- Lease /Operations)
Rents and royalties (Recreation)
Tree Commission
Total Miscellaneous Income
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
OPERATING REVENUES
BY REVENUE TYPE (DETAIL)
2013 BUDGET
37
2011
Actuals
$ 92,441
35,778
974,832
17,388,777 17,990,680 17,166,390
253,847
2,906,377
1,071,500
1,555
300,538
63,932
2,550
11,006
4,611,305
120,304
218,354
887
339,545
1,756
600
13,000
15,356
375,959
2,000
$ 865,047
2012 2013
Budget Budget
$ 110,000 $ 95,000
33,670 43,670
1,039,930 1,010,610
275,000
2,850,000
1,000,000
2,500
285,000
75,000
2,000
55,000
4,544,500
300,000
300,000
750
600,750
5,000
5,000
10,394 5,000
247,335 250,000
12,000
131 -
234,806 25,000
(5,578) 7,500
640,000
367,600
39,500
$ 1,346,600
270,000
3,000,000
1,000,000
750
290,000
50,000
2,000
55,000
4,667,750
100,000
250,000
750
350,750
5,000
5,000
12,000
250,000
50,000
10,000
640,000
388,600
10,000
$ 1,360,600
Description
Total General Fund Revenue (101)
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
OPERATING REVENUES
BY REVENUE TYPE (DETAIL)
2013 BUDGET
Revenues
Other Financing Sources
Property Sale $ 364,927 $ 1,065,000 $ 100,000
Fund Balance Appropriations 5,891,440 4,237,290
Total Other Financing Sources 364,927 6,956,440 4,337,290
Operating Transfers In
Law Enforcement 2,361,578 2,533,240 5,237,380
Occupation Tax 1,136,800 1,512,320 1,682,240
Waste Management 125,000 -
Total Operating Transfers In 3,623,378 4,045,560 6,919,620
Total General Fund (101) $ 73,426,449 $ 84,031,020 $ 83,054,870
38
2011 2012 2013
Actuals Budget Budget
69,803,071 79,985,460 76,135,250
Description
Revenues
Taxes
Real Property Tax -Curr Year
Timber Tax - Current Year
Early Payment Discount
Motor Vehicles - Current Year
Mobile Homes - Current Year
Railroad Equipment - Current Year
Local Option Sales & Use Tax
Total Taxes
Licenses and Permits
Scrap Metal Permits
Total Licenses and Permits
Intergovernmental Revenue
Fed Op Grant - Catergory- Indirect
CJCC Pass Thru Grant
Total Intergovernmental Revenue
Charges for Services
Sheriff Fbes - Criminal Bonds
Sheriff Fines & Fees
Printing & Duplicating Service Fees
Telephone Comm -Jail
Social Security Informant Fee
GPS Monitor Fees -Sex Offender
False Alarms for Sheriff
Criminal Background Checks
Inmate Kiosk
Prisoner Reimb County Jail
Other Public Safety Fees
Total Charges for Services
Fines & Forfeitures
County Jail- Construction & Staffing
Parking Violation
Bond
Total Fines & Forfeitures
Investment Income
Interest Revenues
Total Investment Income
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
OPERATING REVENUES
BY REVENUE TYPE (DETAIL)
2013 BUDGET
39
2011
Actuals
$ 25,480,741
6,002
(216,618)
2,411,946
103,862
37,958
20,677,023
48,500,914
33,993
33,993
75,560
168,777
147,431
217,907
15,400
2,521
6,070
600,300
6,911
1,240,877
378,690
20,968
8,855
408,513
(26,156)
$ (26,156) $
2012
Budget
$ 25,342,930
2,350
(174,800)
1,927,040
120,810
40,000
20,560,900
47,819,230
42,170
42,170
60,000
140,000
150,000
230,000
17,500
2,500
10,000
7,500
800,000
1,417,500
375,000
15,000
10,000
400,000
(100,000)
(100,000) $
2013
Budget
$ 26,333,380
6,160
(181,640)
2,048,470
113,520
40,000
23,240,900
51,600,790
2,500
2,500
69,000
69,000
75,000
140,000
150,000
240,000
15,000
2,000
5,000
6,000
250,000
150,000
1,033,000
400,000
20,000
7,500
427,500
(100,000)
(100,000)
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
OPERATING REVENUES
BY REVENUE TYPE (DETAIL)
2013 BUDGET
2011 2012 2013
Description Actuals Budget Budget
Revenues
Contributions and Donations
Contributions and Donations $ 7,688 $ $
Total Contributions and Donations 7,688
Miscellaneous Income
Miscellaneous Income 2,119 273,000 5,000
Total Miscellaneous Income 2,119 273,000 5,000
Other Financing Sources
Property Sale 82,837 100,000 100,000
Fund Balance Appropriations - 81,100
Capital Project CarryForwards 250,000
Total Other Financing Sources 82,837 431,100 100,000
Total Law Enforcement Fund Revenue (273) 50,250,785 50,283,000 53,137,790
Operating Transfers In
General Fund 3,602,390 2,947,180 4,500,230
Urban Services 2,319,750 3,000,000
Capital Outlay 2,300,000 1,000,000
Total Operating Transfers In 8,222,140 6,947,180 4,500,230
Total Law Enforcement Fund (273) 58,472,925 57,230,180 57,638,020
TOTAL GENERAL FUND /LAW ENFORCEMENT $ 131,899,374 $ 141,261,200 $ 140,692,890
40
Department
General Governmental
Clerk of Commission
Mayor's Office
County Administrator
Commissioners
Commission - Other
Local Legislative Interests
Promotion Account
Board of Elections
Election Expenses
Finance - General
Finance - Accounting
Finance - Treasurer Emeritus
License
License & Inspection Administration
Procurement
ARC -Law Dept
Magistrate -Law Dept
Outside Counsel -Law
Information Technology
Human Resources
Human Resources - Training
Employee Functions
Employee Incentives Award Program
Tax Commissioner
Tag Office
Delinquent Tax
Del Tax Sales - Fees / Cost
Tax Assessor
Board of Appeals
Board of Tax Assessors
Citizens Service & Information
Citizens Update/Publications
Facilities Management - Administration
Buildings and Grounds - Municipal Building
Buildings and Grounds - JLEC
Buildings and Grounds - Phinizy Road Det. Center
Buildings and Grounds - Inhouse Projects
Buildings and Grounds - Judicial Center
Buildings and Grounds - RCSO
Planning & Development
Procurement/Print Shop
FM- Construction Shop
Records Retention
Total General Governmental
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
BY SERVICE AREAS (DETAIL)
2013 BUDGET
41
2011
Actuals
$ 198,735
210,655
689,981
276,728
6,045
1,734
374,489
31,615
1,137,398
209,978
3,183
544,383
168,498
640,326
857,316
21,600
1,082,823
4,129,361
1,132,851
23,763
18,200
14,407
1,174,750
1,110,282
336,335
(124,132)
1,706,195
16,067
81,336
94,787
242,826
852,060
1,216,834
813,219
15,624
357,700
463,915
184,920
632,714
95,935
$ 21,045,438
2012
Budget
$ 251,570
311,010
870,870
287,220
5,400
3,990
19,680
446,130
615,975
1,506,710
317,510
3,190
566,770
177,950
657,400
3,019,960
17,130
5,041,020
1,093,710
34,100
17,800
18,800
1,201,520
1,110,940
327,680
1,963,800
59,170
88,570
98,640
4,900
1,010,450
1,349,420
1,234,430
12,500
1,007,520
224,270
768,050
104,340
$ 25,850,095
2013
Budget
$ 264,730
326,760
871,440
292,390
5,400
3,990
19,680
376,610
45,000
1,521,760
337,510
614,540
173,700
670,470
1,863,920
24,600
5,339,050
1,097,340
34,100
17,800
18,800
1,266,350
1,157,030
332,070
1,966,300
59,170
88,570
189,400
4,900
989,140
1,151,450
1,093,480
70,000
1,005,010
294,020
226,590
872,500
106,210
$ 24,791,780
Department
Judicial
Superior Court
Circuit Budget
Clerk of Superior Court
District Attorney - Circuit
DA - Forfeiture Acct Expense
State Court - Judge
State Court - Solicitor
Civil Court - Chief Judge
Civil Court - Presiding Judge
Civil Court - Clerk
Probate Judge
Juvenile Court
Juvenile Court - Citizens Review
Public Defender - Superior Court
Public Defender - State Court
ICPDO - Independent Contractor
Court Appointed Legal
Civil Court - Marshal
Jury Clerk
Total Judicial
Public Safety
Drivers License Bureau
Neighborhood Enhancement
Security- Municipal Building
Security- Judicial Center
RCCI
RCCI Inmate Store
Emergency Medical Service
Coroner
Animal Services
Emergency Management
878 Engineer
Total Public Safety
Public Works
PW - Administration
PW - Roads and Walkways
Litter Patrol
PW - Traffic Engineer
Reynolds Street Deck
Riverwalk/Augusta Commons
Eviction & Vacant Lot Clean Up
Total Public Works
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
BY SERVICE AREAS (DETAIL)
2013 BUDGET
42
2011
Actuals
$ 696,545
1,462,006
2,366,393
1,815,408
11,005
931,781
1,535,926
255,798
198,609
790,985
621,375
673,709
43,723
1,630,414
1,151,190
89,220
11,129
1,539,956
81,332
15,906,503
16,932
7
423,553
398,069
4,371,310
44,187
1,230,130
437,376
1,091,552
89,721
7,290
8,110,127
1,373,187
1,975,711
295,152
1,958,573
120,325
11,543
$ 5,734,491
2012
Budget
$ 799,120
1,973,490
2,466,030
2,186,740
55,000
1,002,390
1,688,270
273,960
202,390
862,580
681,780
706,540
45,270
1,956,720
1,143,070
74,200
34,650
1,560,970
126,490
17,839,660
17,570
442,200
521,100
4,652,590
103,390
1,180,000
562,660
1,282,270
241,010
7,190
9,009,980
1,963,050
3,570,980
326,450
2,136,350
168,790
26,440
$ 8,192,060
2013
Budget
$ 875,180
2,027,650
2,506,810
2,372,400
55,000
1,007,690
1,699,240
267,560
204,890
938,550
680,310
705,080
45,870
2,193,200
1,131,580
74,200
34,650
1,666,110
161,910
18,647,880
16,930
486,810
545,510
4,706,680
94,580
1,330,000
556,260
1,282,180
259,160
7,190
9,285,300
1,985,280
2,749,670
325,260
2,706,090
25,000
167,090
16,540
$ 7,974,930
Department
Health And Welfare
Board of Health - Public
Board of Health - Mental
Project Access
Community Medical Outreach
Miracle Making Ministry
Mosquito Control
DFAC - Administration
DFACS- Lease /Operations
American Red Cross
Child Enrichment
Safe Homes
Total Health And Welfare
Recreation
Administration
General Shop
Special Populations
Special Activities
Boxing
Athletics
Youth Programs
Adult Programs
Aquatics
Henry H. Brigham Center
Bernie Ward Community Center
Sand Hills
Blythe Park
Dougherty Park
Dyess Park
Eastview Park
Four H Camp
Garrett Community Center
Hephzibah/Carroll Park
Hickman Park
Hyde Park
Jamestown Community Center
W. T. Johnson Community Center
McBean Park
McDuffie Woods Park
May Park Community Center
Minnick Park
Carrie J. Mays Community Life Center
Warren Road Community Center
Merry Street Craft Shop
Henry Brigham - Ceremics
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
BY SERVICE AREAS (DETAIL)
2013 BUDGET
43
2011
Actuals
$ 1,039,740
7,880
344,250
50,000
42,500
159,650
120,000
25,000
25,500
8,500
1,823,020
1,592,252
820,397
12,330
33,390
29,612
299,567
189,823
43,863
145,163
190,867
223,978
149,605
184,814
11,160
19,883
12,814
72
79,599
18,621
2,031
3,626
10,920
29,887
184,133
132,056
182,669
5,162
210,362
219,037
2,656
$ 2,278
2012
Budget
$ 1,028,940
7,780
340,650
49,500
42,050
143,650
118,750
385,000
25,250
25,250
8,400
2,175,220
1,881,560
886,370
11,880
33,340
307,160
199,600
57,810
145,080
238,690
226,680
152,650
189,330
13,850
22,490
11,920
400
91,360
19,370
2,510
3,500
13,370
29,780
185,630
163,310
163,920
6,470
214,500
220,810
2,850
$ 3,000
2013
Budget
$ 1,028,940
7,780
340,650
49,500
42,050
143,650
118,750
390,000
25,250
25,250
8,400
2,180,220
1,962,240
920,180
11,880
34,340
307,420
200,690
50,200
159,070
243,720
229,800
156,050
189,510
14,150
22,990
16,500
170
94,060
5,660
3,630
15,340
31,950
186,000
171,340
170,920
8,440
211,340
220,910
2,910
$ 3,000
Department
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
BY SERVICE AREAS (DETAIL)
2013 BUDGET
2011 2012 2013
Actuals Budget Budget
Henry Brigham Senior Center $ 17,229 $ 18,160 $ 18,420
Barton Village Community Center 4,073 4,720 5,000
Blythe Nutrition Center 46,931 48,420 51,170
McBean Nutrition Center 48,509 49,020 49,600
Carrie J. Mays Nutrition Center 67,212 79,760 79,950
Henry Brigham Nutrition Center 37,885 49,400 56,810
Sand Hills Nutrition Center 58,607 57,990 59,610
Eisenhower Concessions 245 220 220
Other Concessions 11,421 14,000 14,000
Eisenhower Park 18,006 18,400 21,760
Charles Evans Park 17,683 21,770 29,340
Wood Street Park 1,696 2,000 1,980
Misc. Parks 296,807 291,800 299,330
Henry Brigham Swim Center 148,034 124,920 163,780
Bernie Ward Swimming Pool 1,777 2,250 2,250
Jones Park Pool 1,465 2,250 2,250
Dyess Park Pool 1,355 2,250 2,250
Fleming Tennis Center 8,942 10,020 13,880
Newman Tennis Center 314,633 358,730 375,980
Augusta Aquatics Center 584,960 592,380 625,980
Fleming Sports Complex 3,783 4,280 7,850
West Augusta Soccer Complex 50,000 50,000 52,500
Diamond Lakes Regional Park 233,290 260,850 298,380
Diamond Lakes Community Center 341,940 449,480 436,220
Diamond Lakes Tennis Complex 75,678 28,780 5,630
The "Boathouse" Community Center 67,160 68,580 71,420
Julian Smith Casino 63,842 67,160 68,810
Julian Smith BBQ Pit 34,234 33,100 43,510
Gracewood Center 5,877 7,050 6,860
Sue Reynolds Center 5,234 6,520 6,390
Fleming Activity Center 4,317 4,500 7,850
Old Government House 29,810 31,900 32,560
New Savannah Bluff Lock & Dam 11,389 13,790 18,640
Riverwalk 182,320 203,130 242,060
Pendleton King Park 95,719 170,950 173,920
Shiloh Appropriations 9,080 8,980 8,980
Berry Appropriations 6,370 6,270 6,270
Senior Citizens Council 41,650 41,200 41,200
Lucy Craft Laney Museum 148,750 147,200 147,200
Augusta Museum of History 148,750 147,200 147,200
Trees and Landscaping 593,953 812,350 863,550
Cemeteries 641,962 663,380 642,830
RC Historic Augusta 9,990 9,890 9,890
Ezekiel Harris House 52,692 52,150 52,150
Greater Augusta Arts Council 148,500 146,950 146,950
Augusta/Richmond County Library 2,492,000 2,466,100 2,466,100
Total Culture - Recreation $ 12,228,388 $ 13,149,390 $ 13,522,890
44
Department
Housing & Development
UGA- Cooperative Extension
Natural Resources Conservation
Central SavRiver Land Trust
Forestry
Code Enforcement
HCD -HUD Program Repayments
Industrial Dev. - Forward Augusta
CSRA Regional Commission
Land Bank Authority
Summer Youth Employment - Recreation
Disadvantage Business Enterprise
Equal Opportunity
Tree Commission
Total Housing And Development
Non Departmental
S & W - Lapsed Salaries
Health Insurance
1945 Pension Plan
1949 Penison Plan
GMEBS Pension Plan
Unemployment Compensation
Personnel Exp Reclass
Contingency
New Programs
Special Elections
Cost Allocation - Risk Management
Pension Health Benefits
Workers Compensation
TOTAL NON - DEPARTMENTAL
TOTAL GENERAL FUND OPERATING (101)
Operating Transfers Out
DUI Fund
5% Crime Victims Asst Program
Emergency Telephone Response
General Fund Grants
Zoning Appeals
Capital Outlay (DFACS- Lease)
Law Enforcement
Street Lights
Augusta Public Transit System
Municipal Golf Course
Employee Health Benefits
TOTAL OPERATING TRANSFERS OUT
GRAND TOTAL GENERAL FUND (101)
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
BY SERVICE AREAS (DETAIL)
2013 BUDGET
45
2011
Actuals
$ 161,875
17,244
55,250
15,493
610,919
100,000
192,140
37,156
138,065
151,796
25,240
1,505,178
81,826
429,256
269,381
26,630
90,276
6,906
487,540
584,497
316,532
2,292,843
68,645,988
40,568
7,680
3,602,390
700,000
1,600,000
132,056
6,082,693
$ 74,728,681
2012
Budget
$ 179,940
23,660
54,700
18,380
900,000
344,240
162,050
193,990
65,000
49,500
134,390
164,220
39,500
2,329,570
(3,500,000)
391,000
300,100
110,000
204,000
314,155
81,225
510,810
160,540
364,980
(1,063,190)
77,482,785
140,000
31,370
471,220
343,635
11,370
255,000
2,947,180
700,000
1,535,180
113,280
6,548,235
2013
Budget
$ 193,270
23,660
54,700
16,550
660,270
162,050
195,820
65,000
50,000
130,580
164,510
10,000
1,726,410
(4,000,000)
(200,000)
257,470
469,710
195,000
75,000
300,000
540,010
300,000
363,070
(1,699,740)
76,429,670
80,000
140,490
471,220
328,440
11,370
250,000
4,500,230
735,000
108,450
6,625,200
$ 84,031,020 $ 83,054,870
Department
Law Enforcement Fund
Criminal Investigation
DARE Program
Sheriff Narcotics Invest
Records and Identification
Sheriff Road Patrol
Safety - Training Facilities
Sheriff School Patrol
Sheriff Admin.
Uniform/Court Services
Investigative / Fugitive
4th Street Jail
Phinizy Road Detention Facility
JLEC Security
Drug /Canine Grant
Housing Contract
S & W - Lapsed Salaries
Health Insurance
1949 Pension Plan
GMEBS Pension Plan
Current Year Reductions
IDC -GF Allocation
Risk Management Allocation
Operating Transfer Out - General Fund
Operating Transfer Out - Emergency Telephone Response
Operating Transfer Out -Health Benefits
Pension Health Benefits - Health Insurance
TOTAL LAW ENFORCEMENT FUND (273)
AUGUSTA, GEORGIA
GENERAL FUND/LAW ENFORCEMENT FUND
BY SERVICE AREAS (DETAIL)
2013 BUDGET
46
2011
Actuals
$ 4,912,913
255,507
1,550,704
1,219,103
16,488,560
607,650
281,457
2,501,620
13,948
2,333,467
8,718,073
7,658,073
253,689
48,030
(78,042)
85,604
525,770
26,887
4,639,100
713,817
2,361,578
200,000
281,526
55,599,034
2012
Budget
$ 5,400,230
255,540
1,580,000
1,375,940
17,906,060
751,880
337,110
2,694,630
20,070
2,510,790
7,462,840
10,641,480
234,990
52,550
109,670
(1,400,000)
437,780
(1,500,000)
4,755,080
934,120
2,533,240
84,680
51,500
57,230,180
2013
Budget
$ 5,312,690
255,410
1,580,200
1,498,650
18,665,800
728,030
504,570
2,635,820
14,010
2,466,090
3,891,060
13,522,380
277,950
69,000
116,630
(1,400,000)
(200,000)
677,420
(2,657,790)
3,180,750
967,480
5,237,380
94,490
200,000
57,638,020
TOTAL GENERAL FUND/LAW ENFORCEMENT $ 130,327,715 $ 141,261,200 $ 140,692,890
AUGUSTA, GEORGIA
PORT AUTHORITY FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Miscellaneous Revenue $ 33,982 $ 33,000 $ 33,000
Other Financing Sources - 75,340 38,970
Total Revenues $ 33,982 $ 108,340 $ 71,970
Expenditures
Personnel Services & Employee Benefits $ 10,293 $ 14,110 $ -
Purchased /Contracted Services 21,740 33,120 21,000
Supplies 32,223 36,650 26,510
Capital Outlay - 10,940 10,940
Interfund/Interdepartmental 13,190 13,520 13,520
Total Expenditures $ 77,446 $ 108,340 $ 71,970
Fund 104
47
Revenues
Intergovernmental Revenue
Total Revenues
Fund 111
AUGUSTA, GEORGIA
BRYNE JAG GRANT 05/06 FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
$ 308,506 $ 389,460 $ 330,960
$ 308,506 $ 389,460 $ 330,960
Expenditures
Purchased/Contracted Services $ 2,530 $ 2,889 $
Supplies 77,116 252,793 208,160
Capital Outlay 222,546 133,778 122,800
Total Expenditures $ 302,192 $ 389,460 $ 330,960
48
Expenditures
Personnel Services & Employee Benefits
Purchased /Contracted Services
Supplies
Interfund/Interdepartmental
Non - Departmental
Fund 204 49
AUGUSTA, GEORGIA
DUI COURT FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Intergovernment Revenue $ - $ 42,500 $
Fines and Forfeitures - 130,000 240,000
Miscellaneous Revenue - - 5,000
Total - 172,500 245,000
Transfers In - 140,000 80,000
Total Revenues $ - $ 312,500 $ 325,000
- $ 210,000 $ 174,730
53,500 47,500
47,000 47,000
2,000 2,000
- - 53,770
Total Expenditures $ - $ 312,500 $ 325,000
AUGUSTA, GEORGIA
DRUG COURT FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Fines and Forfeitures $ 129,951 $ 140,000 $ 135,000
Investment Income 460
Total Revenues $ 130,411 $ 140,000 $ 135,000
Expenditures
Purchased /Contracted Services $ 132,202 $ 139,000 $ 135,000
Other Costs 1,000
Total Expenditures $ 132,202 $ 140,000 $ 135,000
Fund 205
50
AUGUSTA, GEORGIA
5% CRIME VICTIM'S ASST PROGRAM FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Fines and Forfeitures $ 249,379 $ 275,000 $ 175,000
Investment Income 85 500 250
Total 249,464 275,500 175,250
Transfers In 31,370 140,490
Total Revenues $ 249,464 $ 306,870 $ 315,740
Expenditures
Personnel Services & Employee Benefits $ 291,474 $ 288,310 $ 294,070
Purchased /Contracted Services 2,724 5,200 5,500
Supplies 4,116 4,920 '5,890
Interfund/Interdepartmental 12,639 12,340 10,280
Other Costs 15,000 - -
Non-Departmental - (3,900) -
Total Expenditures $ 325,953 $ 306,870 $ 315,740
Fund 207
51
2011 2012 2013
Actuals Budget Budget
Fund 208
AUGUSTA, GEORGIA
SUPPLEMENTAL JUVENILE SERVICES FUND
FISCAL YEAR 2013
Revenues
Charges for Services $ 15,325 $ 38,000 $ 16,500
Investment Income 121 -
Total Revenues $ 15,446 $ 38,000 $ 16,500
Expenditures
Purchased/Contracted Services $ 1,050 $ $ -
Supplies 3,554 37,020 15,520
Interfund/Interdepartmental 960 980 980
Total Expenditures $ 5,564 $ 38,000 $ 16,500
52
AUGUSTA, GEORGIA
DISRICT ATTORNEY 5% CVAP
FISCAL YEAR 2013
Fund 209 53
2011 2012 2013
Actuals Budget Budget
Revenues
Fines and Forfeitures $ $ $ 100,000
Investment Income 250
Total Revenues $ - $ $ 100,250
Expenditures
Supplies $ $ $ 98,110
Interfund/Interdepartmental 2,140
Total Expenditures $ - $ $ 100,250
Revenues
Fines and Forfeitures $ 188,085 $ 200,000 $ 200,000
Investment Income 755 - -
Other Financing Sources 8,797 200,000 200,000
Total Revenues $ 197,637 $ 400,000 $ 400,000
Expenditures
Purchased/Contracted Services
Supplies
Capital Outlay
Total Expenditures
Fund 211
AUGUSTA, GEORGIA
FEDERAL DRUG FORFEITURES FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
54
33,517
194,786
$ 15,800 $
321,480
62,720
400,000
$ 228,303 $ 400,000 $ 400,000
AUGUSTA, GEORGIA
STATE DRUG FORFEITURES FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Fines and Forfeitures $ 86,862 $ 250,000 $ 250,000
Investment Income 1,867
Other Financing Sources 45,693 150,000 150,000
Total Revenues $ 134,422 $ 400,000 $ 400,000
Expenditures
Purchased /Contracted Services $ 27,982 $ $
Supplies 50,854 256,210
Capital Outlay 66,455 143,790
400,000
Total Expenditures $ 145,291 $ 400,000 $ 400,000
Fund 212
55
Revenues
Fines and Forfeitures
Investment Income
Total Revenues
Fund 213
AUGUSTA, GEORGIA
K -9 FORFEITURES FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
$ 45 $ 20,000 $ 20,000
Expenditures
Supplies $ $ 20,000 $ 20,000
Total Expenditures $ $ 20,000 $ 20,000
56
45
$ 20,000 $ 20,000
AUGUSTA, GEORGIA
WIRELESS PHASE FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Charges for Services $ 630,724 $ 594,540 $ 550,000
Investment Income 3,943 9,000 9,000
Total Revenues $ 634,667 $ 603,540 $ 559,000
Expenditures
Purchased/Contracted Services $ 547,446 $ 614,010 $ 670,410
Non - Departmental (10,470) (111,410)
Total Expenditures $ 547,446 $ 603,540 $ 559,000
Fund 215
57
AUGUSTA, GEORGIA
EMERGENCY TELEPHONE SYSTEM FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Charges for Services $ 2,776,186 $ 3,248,460 $ 2,818,000
Investment Income 1,467 6,000 6,000
Total 2,777,653 3,254,460 2,824,000
Transfers In 200,000 471,220 471,220
Total Revenues $ 2,977,653 $ 3,725,680 $ 3,295,220
Expenditures
Personnel Services & Employee Benefits $ 2,690,494 $ 3,085,090 $ 3,168,680
Purchased /Contracted Services 437,549 507,840 626,650
Supplies 257,659 168,320' 166,050
Capital Outlay - - 10,000
Interfund/Interdepartmental 25 - 300
Non - Departmental - (42,250) (684,150)
Total 3,385,727 3,719,000 3,287,530
Transfers Out - 6,680 7,690
Total Expenditures $ 3,385,727 $ 3,725,680 $ 3,295,220
Fund 216
58
AUGUSTA, GEORGIA
BUILDING INSPECTIONS FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Licenses And Permits $ 886,420 $ 892,340 $ 1,034,440
Charges for Services 503
Investment Income 2,536
Other Financing Sources 181,080 110,600
Total Revenues
Expenditures
Personnel Services & Employee Benefits $ 703,137 $ 817,080 $ 886,910
Purchased/Contracted Services 15,106 28,220 35,120
Supplies 28,096 52,110 42,980
Interfund /Interdepartmental 168,673 174,120 177,870
Total 915,012 1,071,530 1,142,880
Transfers Out 1,890 2,160
Total Expenditures $ 915,012 $ 1,073,420 $ 1,145,040
Fund 217
$ 889,459 $ 1,073,420 $ 1,145,040
59
Revenues
Licenses and Permits
Intergovernmental Revenue
Charges for Services
Investment Income
Contributions and Donations
Miscelleneous Revenue
Total
Fund 220
AUGUSTA, GEORGIA
GENERAL FUND GRANTS
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
$ $ 134,761 $ 113,960
3,566,498 3,778,045 2,469,860
5,014 14,000 14,000
(4)
6,689 26,320 26,320
- 133,840
Transfers In 40,568 343,635 328,440
Total Revenues $ 3,618,765 $ 4,430,601 $ 2,952,580
Expenditures
Personnel Services & Employee Benefits $ 86,246 $ 879,830 $ 801,640
Purchased /Contracted Services 223,599 2,412,905 1,719,500
Supplies 426,493 521,501 482,280
Capital Outlay 2,886,970 555,080
Interfund/Interdepartmental 25 170
Other Costs 60,000
Cost Reimbursement (50,840)
Non - Departmental 1,115
Total Expenditures $ 3,623,333 $ 4,430,601 $ 2,952,580
60
3,578,197 4,086,966 2,624,140
AUGUSTA, GEORGIA
HOUSING & COMMUNITY DEVELOPMENT FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Intergovernmental Revenue $ 5,352,287 $ 8,347,850 $ 8,932,710
Investment Income (1,748)
Miscellaneous Revenue 634,157 1,003,670 440,000
Total 5,984,696 9,351,520 9,372,710
Transfers In 355,000 793,280 580,170
Total Revenues $ 6,339,696 $ 10,144,800 $ 9,952,880
Expenditures
Personnel Services & Employee Benefits $ 1,212,334 $ 1,475,600 $ 1,401,130
Purchased /Contracted Services 5,181,623 8,133,730 8,657,670
Supplies 40,098 91,310 103,780
Capital Outlay 37,098
Interfund/Interdepartmental 171,389 173,090 173,180
Non - Departmental 267,950 (386,490)
Total
Transfers Out
Total Expenditures $ 6,642,542 $ 10,144,800 $ 9,952,880
Fund 221
61
6,642,542 10,141,680 9,949,270
3,120 3,610
AUGUSTA, GEORGIA
URBAN DEVELOPMENT ACTION GRANT FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ 1,864 $ 5,300 $ 5,300
Miscellaneous Revenue (280) -
Other Financing Sources - 47,160 19,390
Total Revenues
Expenditures
Purchased/Contracted Services $ 7,701 $ 40,570 $ 12,560
Supplies 1,056 5,500 5,740
Interfund/Interdepartmental 6,230 6,390 6,390
Total Expenditures $ 14,987 $ 52,460 $ ' 24,690
Fund 222
$ 1,584 $ 52,460 $ 24,690
62
Revenues
Licenses And Permits
Total Revenues
Fund 231
AUGUSTA, GEORGIA
APPEALS BOARD FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
$ 16,189 $ 14,000 $ 14,000
Transfers In 7,680 11,370 11,370
$ 23,869 $ 25,370 $ 25,370
Expenditures
Purchased/Contracted Services $ 21,182 $ 23,260 $ 23,260
Interfund/Interdepartmental 2,060 2,110 2,110
Total Expenditures $ 23,242 $ 25,370 $ 25,370
63
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Capital Outlay
Fund 261
AUGUSTA, GEORGIA
NPDES PERMT FEES FUND
FISCAL YEAR 2013
Revenues
Licenses And Permits $ 10,406 $ 20,000 $ 20,000
Investment Income 286 -
Other Financing Sources - 100,000 120,000
2011 2012 2013
Actuals Budget Budget
$ 10,692
Total Expenditures $ - $ 120,000 $ 140,000
64
$ 20,000
50,000
50,000
120,000 $ 140,000
64,000
76,000
Revenues
Taxes
Charges for Services
Investment Income
Other Financing Sources
Total Revenues
Expenditures
Personnel Services & Employee Benefits
PurchasedhContracted Services
Supplies
Interfund/Interdepartmental
Other Costs
Non - Departmental
Total
Transfers Out
Fund 271
AUGUSTA, GEORGIA
URBAN SERVICES DISTRICT FUND
FISCAL YEAR 2013
2011
Actuals
$ 16,130,126
251,910
26,153
$ 16,408,189 $ 16,481,290 $ 13,209,380
$ 75,582
220,762
16,269
76,663
317,549
65
706,825
15,065,502
2012
Budget
$ 15,952,840
300,000
40,000
188,450
$ 17,220
358,650
56,750
102,330
321,680
856,630
15,624,660
2013
Budget
$ 13,179,380
30,000
$ 5,790
119,300
30,000
30,280
366,610
78,440
630,420
12,578,960
Total Expenditures $ 15,772,327 $ 16,481,290 $ 13,209,380
AUGUSTA, GEORGIA
CAPITAL OUTLAY FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Taxes $ 3,594,220 $ 3,481,710 $ 3,569,610
Intergovernmental Revenue 96,718 181,660 181,660
Fines and Forfeitures 509
Investment Income 33,466
Other Financing Sources 7,350 1,005,860
Total 3,732,263 4,669,230 3,751,270
Transfers In 1,250,000 255,000 250,000
Total Revenues $ 4,982,263 $ 4,924,230 $ 4,001,270
Expenditures
Purchased/Contracted Services $ 144,342 $ 358,005 $
Supplies 294,012 444,205 3,749,620
Capital Outlay 646,926 2,536,840 183,400
Interfund/Interdepartmental 27,210 27,890 27,890
Other Costs 24,800 15,800
Debt Service 20,420 21,140
Non - Departmental 174,110
Total 1,157,710 3,577,990 3,960,910
Transfers Out 2,300,000 1,346,240 40,360
Total Expenditures $ 3,457,710 $ 4,924,230 $ 4,001,270
Fund 272
66
Revenues
Taxes
Intergovernmental Revenue
Charges for Services
Investment Income
Contributions and Donations
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfund/Interdepartmental
Non - Departmental
Total
Transfers Out
Total Expenditures
Fund 274
AUGUSTA, GEORGIA
FIRE PROTECTION FUND
FISCAL YEAR 2013
2011
Actuals
$ 14,902,384 $ 16,697,570
228,365 275,800
172,739 136,990
29,574 200,000
147 -
13,750 120,000
15,346,959 17,430,360
5,356,607 5,778,500
$ 20,703,566 $ 23,208,860
$ 18,854,563
459,419
1,398,658
36,840
1,655,168
67
22,404,648
2012
Budget
$ 19,505,480
819,140
1,784,520
259,800
1,800,310
(1,000,000)
23,169,250
39,610
$ 22,404,648 $ 23,208,860
2013
Budget
$ 17,550,500
158,990
50,000
17,759,490
5,778,500
$ 23,537,990
$ 19,201,410
757,700
1,384,990
348,120
1,805,500
23,497,720
40,270
$ 23,537,990
Expenditures
Interfund/Interdepartmental
Fund 275
AUGUSTA, GEORGIA
OCCUPATION TAX FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Licenses And Permits $ 2,526,444 $ 2,518,840 $ 2,688,760
Investment Income 1,487
Miscellaneous Revenue 11,835 -
Total Revenues $ 2,539,766 $ 2,518,840 $ 2,688,760
$ 6,360 $ 6,520 $ 6,520
Transfers Out 2,533,407 2,512,320 2,682,240
Total Expenditures $ 2,539,767 $ 2,518,840 $ 2,688,760
68
2011 2012 2013
Actuals Budget Budget
Total
AUGUSTA, GEORGIA
STREET LIGHTS FUND
FISCAL YEAR 2013
Revenues
Charges for Services $ 2,076,807 $ 2,400,000 $ 2,535,000
Investment Income 1,576
2,078,383 2,400,000 2,535,000
Transfers In 2,700,000 2,745,000 2,895,000
Total Revenues $ 4,778,383 $ 5,145,000 $ 5,430,000
Expenditures
Personnel Services & Employee Benefits $ 216,480 $ 261,650 $ 272,770
Purchased/Contracted Services 4,349 22,590 14,190
Supplies 4,582,487 4,817,240 5,099,440
Interfund/Interdepartmental 40,981 35,390 43,000
Non - Departmental 7,570
Total 4,844,297 5,144,440 5,429,400
Transfers Out
Total Expenditures $ 4,844,297 $ 5,145,000 $ 5,430,000
Fund 276
69
560 600
Revenues
Investment Income $ (16) $
Miscellaneous Revenue 5,024
Total 5,008
Total Revenues
Fund 277
AUGUSTA, GEORGIA
DOWNTOWN DEVELOPMENT AUTHORITY FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
70
Transfers In 162,412 167,740 167,740
$ 167,420 $ 167,740 $ 167,740
Expenditures
Interfund/Interdepartmental $ 12,810 $ 13,130 $ 13,130
Other Costs 154,610 154,610 154,610
Total Expenditures $ 167,420 $ 167,740 $ 167,740
AUGUSTA, GEORGIA
SHERIFF'S DEPT CAPITAL OUTLAY FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Charges for Services $ 72,636 $ 200,000 $ 300,000
Investment Income 623
Total Revenues
$ 73,259 $ 200,000 $ 300,000
Expenditures
Purchased /Contracted Services $ 19,710 $ 920 $
Capital Outlay - 75,990
Supplies 39,525 123,090
300,000
■
Total Expenditures $ 59,235 $ 200,000 $ 300,000
Fund 278
71
AUGUSTA, GEORGIA
CONVENTION CENTER
FISCAL YEAR 2013
Revenues
Taxes $ $ $ 163,500
Total Revenues $ - $ $ 163,500
Expenditures
Non - Departmental
Total Expenditures $ - $ $ 163,500
Fund 281 72
2011 2012 2013
Actuals Budget Budget
$ $ 163,500
AUGUSTA, GEORGIA
TAX ALLOCATION DISTRICTS #1
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Taxes $ 32,418 $ 25,270 $ 50,000
Total Revenues $ 32,418 $ 25,270 $ 50,000
Expenditures
Purchased /Contracted Services $ - $ 25,270 $ 50,000
Total Expenditures $ - $ 25,270 $ 50,000
Fund 291 73
Revenues
Taxes
Miscellaneous Revenue
Total Revenues
Expenditures
Purchased/Contracted Services
Other Costs
Cost Reimbursement
AUGUSTA, GEORGIA
TAX ALLOCATION DISTRICTS #2
FISCAL YEAR 2013
Total Expenditures $ $ 735,450 $ 800,000
Fund 292 74
2011 2012 2013
Actuals Budget Budget
$ 682,160 $ 700,000
53,290 100,000
$ $ 735,450 $ 800,000
$ 75,700 $
497,250
162,500
800,000
Revenues
Taxes
Miscellaneous Revenue
Expenditures
Purchased /Contracted Services
Other Costs
AUGUSTA, GEORGIA
TAX ALLOCATION DISTRICTS #3
FISCAL YEAR 2013
Fund 293 75
2011 2012 2013
Actuals Budget Budget
$ 8,680 $ 9,000
5,650 6,000
Total Revenues $ $ 14,330 $ 15,000
$ 14,330 $
15,000
Total Expenditures $ $ 14,330 $ 15,000
Fund 296
AUGUSTA, GEORGIA
PROMOTION RICHMOND COUNTY FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Taxes $ 4,383,143 $ 4,103,400 $ 4,767,000
Total Revenues $ 4,383,143 $ 4,103,400 $ 4,767,000
Expenditures
Other Costs $ 3,026,869 $ 2,743,610 $ 3,407,000
Transfers Out 1,359,790 1,359,790 1,360,000
Total Expenditures $ 4,386,659 $ 4,103,400 $ 4,767,000
76
AUGUSTA, GEORGIA
TRANSPORTATION AND TOURISM FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Charges for Services $ 1,129,152 $ 1,030,680 $ 1,092,400
Investment Income 2,417 -
Other Financing Sources - 181,500 200,000
Total Revenues $ 1,131,569 $ 1,212,180 $ 1,292,400
Expenditures
Purchased/Contracted Services $ 156,779 $ 304,660 $ 384,150
Supplies - 7,420 8,000
Interfund/Interdepartmental - 100 250
Other Costs 350,000 350,000 350,000
Total 506,779 662,180 742,400
Transfers Out 550,000 550,000 550,000
Total Expenditures $ 1,056,779 $ 1,212,180 $ 1,292,400
Fund 297 77
Fund 298
AUGUSTA, GEORGIA
URBAN REDEVELOPMENT PROJECTS FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ 3,120 $ - $
Contributions and Donations 304,367
Total 307,487 -
Transfers In 5,349,875 3,000,000 500,000
Total Revenues $ 5,657,362 $ 3,000,000 $ 500,000
Expenditures
Purchased/Contracted Services $ 1,938,715 $ 2,330,000 $ 500,000
Supplies 1,682,791 421,680
Capital Outlay 272,800 248,320
Total Expenditures $ 3,894,306 $ 3,000,000 $ 500,000
78
Revenues
Investment Income $ 4,456 $ $
Other Financing Sources 2,028,130 1,878,830
Total Revenues
AUGUSTA, GEORGIA
SPECIAL 1% SALES TAX, PHASE II FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
$ 4,456 $ 2,028,130 $ 1,878,830
Expenditures
Purchased /Contracted Services $ 30,653 $ 85,000 $
Capital Outlay - 1,710,000
Interfund/Interdepartmental 28,130 28,830 28,830
Non - Departmental 204,300 1,850,000
Total Expenditures $ 58,783 $ 2,028,130 $ 1,878,830
Fund 322
79
AUGUSTA, GEORGIA
SPECIAL 1% SALES TAX, PHASE III FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Intergovernmental Revenue $ 157,429 $ - $
Investment Income 94,970
Other Financing Sources - 16,418,840 12,201,070
Total Revenues $ 252,399 $ 16,418,840 $ 12,201,070
Expenditures
Purchased/Contracted Services $ 735,259 $ 3,083,250 $ 1,165,000
Supplies - 48,250 18,500
Capital Outlay 3,073,123 9,268,500 6,775,000
Interfund/Interdepartmental 90,310 92,570 92,570
Non - Departmental 3,926,270 4,150,000
Total Expenditures $ 3,898,692 $ 16,418,840 $ 12,201,070
Fund 323
80
Revenues
Intergovernmental Revenue
Investment Income
Other Financing Sources
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased /Contracted Services
Supplies
Capital Outlay
Interfund/Interdepartmental
Other Costs
Non - Departmental
Total
Transfers Out
Total Expenditures
Fund 324
AUGUSTA, GEORGIA
SPECIAL 1% SALES TAX, PHASE IV FUND
FISCAL YEAR 2013
2011
Actuals
80,013 $
163,496
358,069 36,416,600
$ 601,578 $ 36,416,600
$ 927,174
9,553,516
1,077,709
8,472,131
1,027,877
673,194
21,731,601
2012
Budget
$ 1,324,270
11,848,790
1,093,540
12,508,510
1,074,290
277,900
8,285,400
36,412,700
3,900
$ 21,731,601 $ 36,416,600
81
2013
Budget
22,651,640
$ 22,651,640
1,407,000
330,000
12,188,500
541,140
265,000
7,920,000
22,651,640
$ 22,651,640
Revenues
Intergovernmental Revenue
Investment Income
Miscellaneous Revenue
Other Financing Sources
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfund /Interdepartmental
Other Costs
Debt Service
Non - Departmental
Total
Transfers Out
Fund 325
AUGUSTA, GEORGIA
SPECIAL 1% SALES TAX, PHASE V FUND
FISCAL YEAR 2013
2011
Actuals
$ 36,496 $
242,923
567,943
$ 16,112 $
12,952,497
90,606
6,431,897
501,051
287,170
1,575,302
82
21,854,635
9,695,850
2012
Budget
500,000
39,299,940
$ 847,362 $ 39,799,940 $ 13,347,660
20,821,720
889,310
16,347,070
516,840
125,000
1,100,000
39,799,940
2013
Budget
13,347,660
1,364,000
315,500
10,010,000
508,160
50,000
1,100,000
13,347,660
Total Expenditures $ 31,550,485 $ 39,799,940 $ 13,347,660
AUGUSTA, GEORGIA
URBAN SPECIAL 1% SALES TAX, PHASE II FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ 839 $ - $
Other Financing Sources 244,620 154,740
Total Revenues $ 839 $ 244,620 $ 154,740
Expenditures
Purchased /Contracted Services $ 1,872 $ 110,000
Capital Outlay 40,000
Interfund/Interdepartmental 4,620 4,740
Non - Departmental 89,880
4,740
Fund 326
$ 100,000
50,000
Total Expenditures $ 6,492 $ 244,620 $ 154,740
83
AUGUSTA, GEORGIA
URBAN SPECIAL 1% SALES TAX, PHASE III FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ 759 $ - $
Other Financing Sources 474,800 235,420
Total Revenues $ 759 $ 474,800 $ 235,420
Expenditures
Purchased /Contracted Services $ 156,813 $ 100,000 $ 20,000
Capital Outlay 143,220 340,000 140,000
Interfund/Interdepartmental 24,800 25,420 25,420
Non - Departmental - 9,380 50,000
Total Expenditures $ 324,833 $ 474,800 $ 235,420
Fund 327
84
AUGUSTA, GEORGIA
SPECIAL 1% SALES TAX, PHASE VI FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Taxes $ 37,712,910 $ 37,200,000 $ 37,200,000
Investment Income 137,847
Other Financing Sources 49,076,120 41,511,750
Total Revenues $ 37,850,757 $ 86,276,120 $ 78,711,750
Expenditures
Personnel Services & Employee Benefits $ 692,303 $ 972,930 $ 2,044,950
Purchased /Contracted Services 3,685,454 17,017,150 3,395,000
Supplies 141,056 1,100,420 757,930
Capital Outlay 4,567,559 31,746,440 14,285,000
Interfund /Interdepartmental 8,630 543,720
Other Costs 13,175 7,571,000 12,020,000
Non - Departmental - 26,446,880 31,748,500
Total 9,099,547 84,863,450 64,795,100
Transfers Out
Total Expenditures $ 22,076,247 $ 86,276,120 $ 78,711,750
Fund 328
85
12,976,700 1,412,670 13,916,650
AUGUSTA, GEORGIA
REVENUE BOND SERIES 2010
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ 45,110 $ - $
Other Financing Sources - 19,000,000 5,000,000
Total Revenues
$ 45,110 $ 19,000,000 $ 5,000,000
Expenditures
Purchased/Contracted Services $ 365,484 $ 5,250,000 $ 500,000
Supplies 138 -
Capital Outlay 9,118,011 8,250,000 4,000,000
Other Costs - 5,000,000
Non Departmental - 500,000 500,000
Total Expenditures $ 9,483,633 $ 19,000,000 $ 5,000,000
Fund 361
86
AUGUSTA, GEORGIA
T- SPLOST
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Taxes $ $ - $ 4,000,000
Total Revenues $ $ $ 4,000,000
Expenditures
Non Departmental $ $ $ 4,000,000
Total Expenditures $ $ $ 4,000,000
Fund 371 87
Total
Transfers In
Total Revenues
Expenditures
Debt Service
Fund 421
AUGUSTA, GEORGIA
COLISEUM AUTHORITY REVENUE BOND SERIES 2010 FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Taxes $ 578,861 $ 367,370 $ 366,500
Investment Income 140
88
579,001
1,359,790
367,370 366,500
1,359,790 1,360,000
$ 1,938,791 $ 1,727,160 $ 1,726,500
$ 1,741,595 $ 1,727,160 $ 1,726,500
Total Expenditures $ 1,741,595 $ 1,727,160 $ 1,726,500
Expenditures
Debt Service
Fund 432
AUGUSTA, GEORGIA
G/O SALES TAX BONDS 2009
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ (16,714) $ $
Transfers In 9,960,250 772,000 5,772,000
Total Revenues $ 9,943,536 $ 772,000 $ 5,772,000
$ 9,959,500 $ 772,000 $ 5,772,000
Total Expenditures $ 9,959,500 $ 772,000 $ 5,772,000
89
Expenditures
Debt Service
Fund 433
AUGUSTA, GEORGIA
G/O SALES TAX BONDS 2010 FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ (2,608) $ $
Transfers In 1,766,450 639,000 8,139,000
Total Revenues $ 1,763,842 $ 639,000 $ 8,139,000
$ 1,844,944 $ 639,000 $ 8,139,000
Total Expenditures $ 1,844,944 $ 639,000 $ 8,139,000
90
Revenues
Intergovernmental Revenue
Charges for Services
Investment Income
Miscellaneous Revenue
Other Financing Sources
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased /Contracted Services
Supplies
Capital Outlay
Interfund/Interdepartmental
Depreciation and Amortization
Other Costs
Debt Service
Total
Transfers Out
Total Expenditures
Fund 506
AUGUSTA, GEORGIA
WATER & SEWERAGE FUND
FISCAL YEAR 2013
2011
Actuals
$ 12,380,133
75,127,257
199,278
150,368
76,508
$ 87,933,544 $ 144,832,040
$ 13,096,313
8,607,955
8,481,623
91
5,975,791
26,152,763
790,466
1,577,710
64,682,621
49,230,707
2012
Budget
$ 22,385,330
79,393,580
79,000
210,250
42,763,880
$ 17,392,130
10,748,950
12,212,684
15,074,346
6,567,750
25,491,000
1,300,000
3,152,480
91,939,340
52,892,700
$ 113,913,328 $ 144,832,040
2013
Budget
$ 11,850,510
79,334,560
50,000
216,900
44,369,260
$ 135,821,230
$ 16,949,160
11,995,330
12,114,670
10,610,500
6,508,320
29,464,100
975,000
5,616,320
94,233,400
41,587,830
$ 135,821,230
Revenues
Investment Income $ (7,192) $ - $
Other Financing Sources 19,948,500
Total
Fund 507
AUGUSTA, GEORGIA
WATER & SEWERAGE RENEWAL & EXTENSION FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
92
(7,192) 19,948,500
Transfers In 15,728,149 23,204,600 10,198,280
Total Revenues $ 15,720,957 $ 43,153,100 $ 10,198,280
Expenditures
Purchased /Contracted Services $ 5,073,690 $ 3,116,560 $
Capital Outlay (5,071,916) 35,990,000
Interfund /Interdepartmental 7,720 7,910 7,910
Non - Departmental 4,03 8,630 10,190,370
Total Expenditures $ 9,494 $ 43,153,100 $ 10,198,280
Revenues
Other Financing Sources
Expenditures
Debt Service
Fund 508
AUGUSTA, GEORGIA
1996 WATER & SEWERAGE BOND FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
$ (15,298) $ - $ 340,630
Transfers In 4,628,502 4,500,780 4,509,230
Total Revenues $ 4,613,204 $ 4,500,780 $ 4,849,860
$ 2,996,684 $ 4,500,780 $ 4,849,860
Total Expenditures $ 2,996,684 $ 4,500,780 $ 4,849,860
93
Revenues
Investment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Purchased /Contracted Services
Capital Outlay
Interfund /Interdepartmental
Debt Service
Non - Departmental
Total Expenditures
Fund 509
AUGUSTA, GEORGIA
2000 WATER & SEWERAGE BOND SERIES FUND
FISCAL YEAR 2013
2011
Actuals
$ (22) $
433,668
94
433,646
6,641,288
$ 17,840
(17,840)
4,620
4,998,869
2012
Budget
410,160
410,160
6,727,530
$ 7,074,934 $ 7,137,690 $ 7,180,180
$ 74,390 $
106,010
4,740
6,947,490
5,060
2013
Budget
452,270
452,270
6,727,910
4,740
7,175,440
$ 5,003,489 $ 7,137,690 $ 7,180,180
Revenues
Investment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Purchased/Contracted Services
Capital Outlay
Interfund/Interdepartmental
Debt Service
Non Departmental
Fund 510
AUGUSTA, GEORGIA
WATER & SEWERAGE BOND 2002 SERIES FUND
FISCAL YEAR 2013
2011
Actuals
215,059
11,671,063
$ 25,089
(29,218)
8,770
7,150,487
95
2012
Budget
$ (1,618) $
216,677 1,365,640
1,365,640
9,843,500
$ 438,350 $
740,950
8,990
9,865,260
155,590
2013
Budget
257,890
257,890
9,095,800
$ 11,886,122 $ 11,209,140 $ 9,353,690
8,990
9,344,700
Total Expenditures $ 7,155,128 $ 11,209,140 $ 9,353,690
Revenues
Investment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Purchased /Contracted Services
Capital Outlay
Interfund /Interdepartmental
Debt Service
Non - Departmental
Fund 511
AUGUSTA, GEORGIA
WATER & SEWERAGE BONDS 2004 SERIES FUND
FISCAL YEAR 2013
2011
Actuals
$ (770) $
266,825
96
266,055
10,561,706
$ 10,827,761
$ 111,556
(120,546)
11,630
8,805,626
2012
Budget
- $
11,083,370
11,083,370
8,411,920
$ 19,495,290 $ 8,887,870
$ 1,057,730
2,946,980
11,920
8,480,670
6,997,990
2013
Budget
475,950
475,950
8,411,920
11,920
8,875,950
Total Expenditures $ 8,808,266 $ 19,495,290 $ 8,887,870
Revenues
Investment Income $ $ $ 300,000
Other Financing Sources - 21,417,400
Total - - 21,717,400
Transfers In 2,107,330
Total Revenues $ $ $ 23,824,730
Expenditures
Debt Service $ $ $ 2,107,330
Non - Departmental 21,717,400
Total Expenditures $ $ - $ 23,824,730
Fund 512 97
AUGUSTA, GEORGIA
WATER & SEWERAGE 2012 SERIES FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Total
Fund 541
AUGUSTA, GEORGIA
WASTE MANAGEMENT FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Charges for Services $ 11,123,689 $ 11,432,040 $ 11,133,110
Investment Income 40,062
Miscellaneous Revenue 1,055 -
Other Financing Sources 437,476 1,367,320
98
Total Revenues $ 11,602,282 $ 12,799,360 $ 11,133,110
Expenditures
Personnel Services & Employee Benefits $ 1,469,885 $ 1,731,950 $ 1,962,090
Purchased/Contracted Services 745,095 1,968,242 1,714,400
Supplies 2,088,048 3,003,375 2,895,650
Capital Outlay 1,262,584 2,813,883
Interfund/Interdepartmental 548,306 594,540 712,220
Depreciation and Amortization 633,410 850,000 800,000
Other Costs 255,000 255,000
Non - Departmental (12,230) 873,480
6,747,328 11,204,760 9,212,840
Transfers Out 1,547,488 1,594,600 1,920,270
Total Expenditures $ 8,294,816 $ 12,799,360 $ 11,133,110
Revenues
Charges for Services
Investment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfund/Interdepartmental
Depreciation and Amortization
Other Costs
Non - Departmental
Total
Transfers Out
Fund 542
AUGUSTA, GEORGIA
GARBAGE COLLECTION FUND
FISCAL YEAR 2013
2011
Actuals
$ 15,466,185 $ 18,928,130 $ 19,059,810
47,134
22,050 400,478
99
15,535,369
3,126,180
$ 373,859
14,788,674
194,603
42,365
856,045
16,255,546
2012
Budget
19,328,608
3,100,430
$ 18,661,549 $ 22,429,038 $ 22,212,650
$ 1,211,270
17,503,473
366,200
613,565
728,350
850,000
393,660
10,760
21,677,278
751,760
2013
Budget
19,059,810
3,152,840
$ 1,070,030
15,045,820
1,576,000
827,950
950,000
445,050
2,090,900
22,005,750
206,900
Total Expenditures $ 16,255,546 $ 22,429,038 $ 22,212,650
Fund 543
AUGUSTA, GEORGIA
WASTE MANAGEMENT 2004 BONDS FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ 4,734 $ $
Transfers In 1,298,320 610,200 1,027,270
Total Revenues $ 1,303,054 $ 610,200 $ 1,027,270
Expenditures
Interfund /Interdepartmental $ 3,320 $ 3,400 $ 3,400
Depreciation and Amortization 378,344 380,000 799,100
Debt Service 209,115 226,800 224,770
Total Expenditures $ 590,779 $ 610,200 $ 1,027,270
100
AUGUSTA, GEORGIA
WASTE MANAGEMENT 2010 BONDS FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ (832) $ $
Transfers In 686,800 686,900
Total Revenues $ (832) $ 686,800 $ 686,900
Expenditures
Debt Service
Total Expenditures $ 302,825 $ 686,800 $ 686,900
Fund 544
$ 302,825 $ 686,800 $ 686,900
101
Revenues
Taxes
Intergovernmental Revenue
Charges for Services
Investment Income
Miscellaneous Revenue
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased /Contracted Services
Supplies
Capital Outlay
Interfund/Interdepartmental
Depreciation and Amortization
Non - Departmental
Fund 546
AUGUSTA, GEORGIA
TRANSIT FUND
FISCAL YEAR 2013
2011
Actuals
102
2,931,233
689,715
434
376
30,550
3,652,308
3,200,000
$ 2,103,408
1,842,573
1,725,273
(50)
(796,927)
831,729
2012
Budget
3,845,190
702,300
10,000
18,000
4,575,490
1,695,680
$ 6,852,308 $ 6,271,170
$ 268,420
3,917,560
2,517,310
(99,520)
(1,085,350)
650,000
102,750
2013
Budget
$ 763,750
5,069,010
713,490
10,000
18,000
6,574,250
160,500
$ 6,734,750
$ 271,750
4,193,390
1,417,520
(266,790)
1,118,880
Total Expenditures $ 5,706,006 $ 6,271,170 $ 6,734,750
Revenues
Intergovernmental Revenue
Charges for Services
Investment Income
Miscellaneous Revenue
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfund/Interdepartmental
Depreciation and Amortization
Other Costs
Debt Service
Non - Departmental
Total
Transfers Out
Total Expenditures
Fund 551
AUGUSTA, GEORGIA
AUGUSTA REGIONAL AIRPORT FUND
FISCAL YEAR 2013
2011
Actuals
$ 11,538,487
21,934,337
137,612
94,838
$ 4,088,876
2,074,744
11,948,812
(202)
259,650
2,15 8,471
535
1,146,675
103
21,677,561
2012
Budget
$ 3,200,000
26,540,940
111,100
26,777,665
$ 33,705,274 $ 56,629,705
$ 4,449,820
2,1 31,703
15,816,467
29,971,670
282,380
1,550,740
2,311,605
56,514,385
115,320
$ 21,677,561 $ 56,629,705
2013
Budget
$ 12,132,930
24,339,790
151,100
3,044,430
$ 39,668,250
$ 4,891,870
2,546,120
13,289,570
15,157,360
282,380
1,550,740
1,647,200
39,365,240
303,010
$ 39,668,250
AUGUSTA, GEORGIA
DANIEL FIELD AIRPORT FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Intergovernmental Revenue $ 163,113 $ 114,640 $
Charges for Services 77,650 115,850 115,850
Investment Income 3,105 1,000 4,500
Miscellaneous Revenue 77 - 80
Other Financing Sources - 92,460
Total Revenues $ 243,945 $ 231,490 $ 212,890
Expenditures
Personnel Services & Employee Benefits $ 907 $ 45,760 $ 1,220
Purchased /Contracted Services 58,170 58,120 56,530
Supplies 13,783 23,120 15,200
Interfund/Interdepartmental 14,140 14,490 14,490
Depreciation and Amortization 94,916 90,000 125,450
Non - Departmental (1,973) -
Total Expenditures $ 179,943 $ 231,490 $ 212,890
Fund 552
104
Revenues
Charges for Services
Fines and Forfeitures
Investment Income
Miscellaneous Revenue
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Interfund /Interdepartmental
Depreciation and Amortization
Cost Reimbursement
Fund 611
AUGUSTA, GEORGIA
RISK MANAGEMENT FUND
FISCAL YEAR 2013
2011
Actuals
$ 2,003,788
7,241
4,044
168
$ 2,015,241 $ 2,328,560 $ 2,389,000
$ 365,682
482,150
146,857
1,045,186
1,722
(26,355)
Total Expenditures $ 2,015,242 $ 2,328,560 $ 2,389,000
105
2012
Budget
$ 2,328,560 $ 2,389,000
■
$ 466,810
594,690
166,240
1,098,820
2,000
■
2013
Budget
$ 466,780
639,410
182,160
1,098,900
1,750
AUGUSTA, GEORGIA
EMPLOYEE HEATH BENEFITS FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Charges for Services $ 22,507,406 $ 22,649,030 $ 23,882,070
Investment Income (9,761) (35,000) (10,000)
Total 22,497,645 22,614,030 23,872,070
Transfers In - 312,120 319,300
Total Revenues $ 22,497,645 $ 22,926,150 $ 24,191,370
Expenditures
Personnel Services & Emp Benefits $ 4,618 $ - $
Purchased/Contracted Services 98,731 462,120 469,300
Supplies - 30,650 522,290
Interfund /Interdepartmental 22,394,296 22,433,380 23,199,780
Total Expenditures $ 22,497,645 $ 22,926,150 $ 24,191,370
Fund 616
106
AUGUSTA, GEORGIA
WORKERS COMPENSATION FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Charges for Services $ 1,930,269 $ 1,809,810 $ 2,017,480
Investment Income 185
Total Revenues $ 1,930,454 $ 1,809,810 $ 2,017,480
Expenditures
Interfund/Interdepartmental $ 1,930,454 $ 1,809,810 $ 2,013,000
Non - Departmental - 4,480
Total Expenditures
Fund 621
$ 1,930,454 $ 1,809,810 $ 2,017,480
107
Revenues
Charges for Services $ 283,595 $ 320,000 $ 340,000
Investment Income (497)
Total Revenues $ 283,098 $ 320,000 $ 340,000
Expenditures
Interfund/Interdepartmental
AUGUSTA, GEORGIA
UNEMPLOYMENT FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
$ 283,098 $ 320,000 $ 340,000
Total Expenditures $ 283,098 $ 320,000 $ 340,000
Fund 622
108
AUGUSTA, GEORGIA
LONG -TERM DISABILITY INSURANCE FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Charges for Services $ 412,219 $ 568,000 $ 232,770
Investment Income (23)
Total Revenues $ 412,196 $ 568,000 $ 232,770
Expenditures
Interfund/Interdepartmental
Total Expenditures $ 412,197 $ 568,000 $ 232,770
Fund 623
$ 412,197 $ 568,000 $ 232,770
109
AUGUSTA, GEORGIA
FLEET OPERATIONS & MANAGEMENT FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Charges for Services $ 5,094,628 $ 5,430,510 $ 5,599,390
Investment Income (89) -
Miscellaneous Revenue 1,646 3,500 3,500
Other Financing Sources 23,990 25,000 20,000
Total Revenues $ 5,120,175 $ 5,459,010 $ 5,622,890
Expenditures
Personnel Services & Employee Benefits $ 135,248 $ 144,680 $ 147,690
Purchased /Contracted Services 4,613,646 4,894,370 5,008,370
Supplies 167,170 194,110 194,600
Interfund/Interdepartmental 190,438 205,850 220,220
Depreciation and Amortization 13,673 20,000 15,000
Non - Departmental 37,010
Total Expenditures $ 5,120,175 $ 5,459,010 $ 5,622,890
Fund 626
110
AUGUSTA, GEORGIA
GMA LEASE PROGRAM FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ 276,408 $ 928,400 $ 928,400
Transfers In 2,016,271 1,609,480 1,237,350
Total Revenues $ 2,292,679 $ 2,537,880 $ 2,165,750
Expenditures
Debt Service
$ 2,247,773 $ 2,537,880 $ 2,165,750
Total Expenditures $ 2,247,773 $ 2,537,880 $ 2,165,750
Fund 631
111
AUGUSTA, GEORGIA
1945 PENSION FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ 602,817 $ 851,000 $ 790,530
Miscellaneous Revenue 435,509 209,000 269,470
Total Revenues $ 1,038,326 $ 1,060,000 $ 1,060,000
Expenditures
Personnel Services & Employee Benefits $ 969,571 $ 1,010,000 $ 1,010,000
Purchased /Contracted Services 53,970 50,000 50,000
Total Expenditures $ 1,023,541 $ 1,060,000 $ 1,060,000
Fund 761
112
Fund 763
AUGUSTA, GEORGIA
URBAN 1949 PENSION PLAN FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ (742,068) $ 3,750,000 $ 2,508,750
Miscellaneous Revenue 1,934,868 1,385,000 2,541,250
Total Revenues $ 1,192,800 $ 5,135,000 $ 5,050,000
Expenditures
Personnel Services & Employee Benefits $ 4,857,047 $ 4,700,000 $ 4,700,000
Purchased/Contracted Services 415,599 350,000 350,000
Non - Departmental 85,000
Total Expenditures $ 5,272,646 $ 5,135,000 $ 5,050,000
113
Revenues
Transfers In
Total Revenues
Total Expenditures
Fund 764
AUGUSTA, GEORGIA
OTHER URBAN PENSION PLAN FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
$ 1,542,160 $ 1,579,210 $ 1,579,210
$ 1,542,160 $ 1,579,210 $ 1,579,210
Expenditures
Personnel Services & Employee Benefits $ 1,539,095 $ 1,577,210 $ 1,577,210
Purchased /Contracted Services 3,065 2,000 2,000
$ 1,542,160 $ 1,579,210 $ 1,579,210
114
AUGUSTA, GEORGIA
EXP TRUST FUND - PERPETUAL CARE
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ 18,095 $ 20,000 $ 20,000
Other Financing Sources - 20,000 57,940
Total Revenues $ 18,095 $ 40,000 $ 77,940
Expenditures
Purchased/Contracted Services $ 13,556 $ 12,600 $ 19,100
Supplies 11,024 27,400 37,840
Capital Outlay - 21,000
Total Expenditures $ 24,580 $ 40,000 $ 77,940
Fund 791
115
Revenues
Investment Income
Total Revenues
Expenditures
Non - Departmental
Total Expenditures
Fund 792
AUGUSTA, GEORGIA
EXP TRUST FUND - JOSEPH LAMAR
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
$ 309 $ 180 $ 180
$ 309 $ 180 $ 180
$ - $ 180 $ 180
$ $ 180 $ 180
116
AUGUSTA, GEORGIA
URBAN REDEVELOPMENT AGENCY FUND
FISCAL YEAR 2013
2011 2012 2013
Actuals Budget Budget
Revenues
Investment Income $ 1,389 $ - $
Miscellaneous Revenue 13,264 -
Other Financing Sources 329,775 3,000,000 500,000
Total
Expenditures
Debt Services
Transfers Out
Fund 950
117
344,428 3,000,000 500,000
Transfers In 550,000 550,000 550,000
Total Revenues $ 894,428 $ 3,550,000 $ 1,050,000
$ 356,341 $ 550,000 $ 550,000
5,349,875 3,000,000 500,000
Total Expenditures $ 5,706,216 $ 3,550,000 $ 1,050,000