HomeMy WebLinkAbout2018 ADOPTED BUDGETAUGUSTA, GEORGIA
ADOPTED BUDGET
FISCAL YEAR 2018
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Office of the Administrator
November 21, 2017
The Honorable Hardie Davis, Jr. Mayor
Memb€rs of the August& Georgia Commission
535 Telhir Srreet
Augusta, Georgia 30901
RE:2018 Budget
Dear Mayor Davis and Memben ofthe Commission:
I 8m Pleased to submit for your information the 2018 budget approvcd by the Commission during its regular session
on November 21, 2017. The process began with the rccommended budget prcsentation on Octobcr I ?, j017. Several
budgct workshops followcd in the weeks leading to its final approval. ihiJbudget was presented ro the commission
and the public ard adopred in accordance with rhe official code ofGeorgia as well as t'he code ofAugusra,
Georgia. The total combined budget for all fimds is $823.2 mi ion.
Revetrue
The main sources ofrevenue for the General Fund include Ad Valorem Tax, Sales Tax and Frarchise Fees. We
project the Ceneral Fund revenue to be $ 154,763, | 90, up approximately S535,000 from the 20l7 level.
Jalri.. Allelr Ja(kson, Ad|rtitrirtrator Ste. 910 - lluri.ipal Euildins
515 Telfair Street - AUGUSTA, cA ,O9O I
2016
s50,518,010
$25,23E,380
s3l,l10,000
2016
$153,549,880
Ad Valorem Taxes
Franchise Fees
Local Option Sales Tax
Generrl Fund Expenditures
Adoptcd Budgct
20lt
$5 t,920,310
$24,863, t00
$30,207,r50
20t8
s154,763,190
20t7
$51,I8?.650
s24,E3 t ,460
s29,7r0,050
2011
sl54,227,920
The 2018 budget emphasizes several important themes that we have adopted for the year:
l. We are investing in ourselves,a. To $e greatest extent possible, we will implement the Classificstion and Compensation Study conducted
by The Archer Company.b. We will commit to making our workforce hcalthier while cutting specific costs.c. We will placc people before operations.
2. We are refining our financial and administrative practices.a. We will abolish positions that have been vacant for the long term.b. We will realistically fund our financial liabilities, including transit, streetlights and probation serviccs.c. We will review various procedures, which could produce indirect cost savings thmugh tighter management.
3. Wc are sdjusting to new rEalities.a. Our elecnic franchise fees continue to decrease.b. The Motor vehicle digest continues to decrease as older model vehicles are replaced with those subject to
the TAVTc. While the local economy is stable and significant growth is predicted due to the addition ofthe Cyber
Center, the precise impact is not measureable at this time.d. The20l8 budget is based on a modest l%growthinthetax digest and lolo growth ir Local Option Ssles
Tax collections.
Mayor Davis and Members of the Commission
November 21, 2017
Page 2
Ststus Ouo Operitions
The 2018 operating expenditures have been held consistenl with 2017 levels to rhe geatest extent possible. After
successive budgets that focused on expansion and enhancement ofprograms, this budget emphasizes .,people first,"
with a goal ofholding exp€nditures flat so that any additional resourcel will be investid our workforce.
Some 20lt exPenses will be higher than those of20l?, but for good reason. We cannot avoid the additional costs
associated widr this year's elections (an added $300,000+), and new programs that began in 20l ? and must no\,v b€
fund€d for a full year - such as our new campgound at Diamo[d Lakes. ln addition, ime departments, particularly
smaller ones, have been impacted when cunent or new employees selected a different level oihealth insurance
coverage (i.e. selecting family coverage over individual coverage). We will work with individual depanments on a
case-by-case basis to determine ifany adjustments beyond the status quo are necessary.
Augusta made provisions for uncxp€cted occurrences by providing a contingency budget of$750,000 and to
continue to rebuild Fund Balance with an allocation of$250,000.
Given this status quo approach, the General Fund (noo-Law Enforc€ment) expenditures level increased by $498,550.
Law Enforcement expenditures increased by $36,720.
Healthcarc Premium Increascs and Focus on Wellness
For our employees who chose to participate in our wellness progam, healthcare premiums had not changed since
2012 and the plan had no deductible. lndustry publications show average costs to employees on employei-sponsored
plans have more than doubled in the same period. In accordance wth our recommendailns, the foliowing material
changes to our health plan were adopted: a 5 percent rate increase for participants in our wellness prograri; a l5
perceff rate increase in our Standard plan; new deductibles and higher co-pays. Additional savingi will be realized
from the new contract for purchasing prescriptioD medication.
We encourage a heahhier workforce by allowing employees to use our recreation facilities at no chargc by
Fesenting their employee lD, and require more use ofthe YMCA and other gyms to receive discounts. *e are also
expanding our Wellness Center to help accommodate employees and their families in a more timely fashion.
We estimate a net savings of$400,000 to the health plan because ofthese adjustments, which were redirected to
offset expected increases.
lmplementation of the Classilicstion snd Comp€nsstion Studv
The study is currently in drafl form, awaiting tinal reyiew. When the review is completed, we lvill request your
formal adoption ofthe study.
Our proposed implementation strategy includes the following in 20l8:
' A I .5 percent increase for all full and part time employces, effective with the paychecks issued on Jan. 19. Adjustments to the new market minimums, for all employees curently below the new minimums, effective
with the paychecks issued on March l6. Adiustments above the minimums, as appropriate, for those employees }l,ith at least l0 years of service, in
grades 4-14, effective with the paychecks issued on March 30.
The study identified approximately 917 employees below new minimum pay levels for their respective grades. The
remaining employees, approximately 1573, have beerl compensated in accordance with the madlet expeitations.
Eliminstior or De-fu[dinq ofVrcrnt. Futl-time Positions
Our Human Resources, Finance, and Adminisrator's teams p€rformed a comprehensive review ofpositions vacant
for at least two years. This revi€w identified 79 positions, across all firnds, which are proposed to bi eliminated. In
deference to the concems ofdepartnent directors, we will review the listing in early 2olit. tft conctude there isa
need for changes to the list, I will present a r€vised listing. However, we arc confident we can - and should -eliminate 2.5 ro 3 perceni ofour full-time positions.
Mayor Davis and Memb€rs of the Commission
November 21, 2017
Page 3
Discussions with our Sheriffresulted in the "defunding" of30 posirions inside the Richmond County Sheriffs
oflice. This action, along with other funds rargeted tolmplemert the pay and compensation srudy, ;ill produce
approximately $1.84 million for raises to the Sheriffs sraff.
Additioml Comocnsrtion for Prrt-time Workcrs
our Perconnel Policy and Procedures Manual defines a pan-time worker 8s an employee who is to work on a
continuing basis, but will work less than 30 hours per week and is not eligible for any benefits. we will use
aPProximately $130,000 to increase their hourly compensation to the rattpaid to fuli-time employees for similar
work, after implemenrarion ofthe comp€nsation study. This change will aiTect 134 part+ime worlen.
Revbd Futrdtpq for Non-
Most Non-Governmental Orgsnizrtions remain firnded at the 20l7 level with the exception ofthose listed below.. Project Access $225,000
$48,3 t0
$90,000
$r2,000
$0
$25,000
s48,3E0.
The net increase resulting from these changes is $30,640.
Firc District Properly Trx lncrcsse
The Augusta Fire Department faces two challenges:o Generating sufticicnt funds to compensate perconnel at market levelso Opening and operating two new stations to ensure appropriate service in growing areas ofthe county.
To provide funding, we proposed a one-half mill increase in the local fire tax. The increase was reduced to one-
quaner mill during Commission discussion. The Commission will finalize any increase when the 2018 millagc rates
are adopted in July. It should bc noted that even with an increase to the millage rates, some propeny owners may
see a total out ofpocket reduction as they benefit aom savings on property iniurance. In 20i 7 eugusta was
awarded an ISO fire classificstion ofOli lX.
Diflicult decisions were made during this budgct process. A number of new programs were not funded as we
maintained focus on our employees- the resouce by which this government provides services to its citizens. The
intemal fianchise fee charged to our cnterprise funds incrcased from 5yo to 60/0. Operational subsidies to probations
Servicts and_ the Transil Fund sre appropriately budSeted. A comprehensive revicw ofthe street light fee structure
has begun which should be completed in early 201 8. The revision will reduce and may eliminate tie General Fund
subsidy while providing potcntial opponunities to enhancc the level ofservice.
Thank you for your Panicipation in thc 20lt budget proccss. I beli€ve that this document provides asolid blueprint
for the upcoming fiscal year. Ifyou have questions, I am available for discussion.
;qu
. kmar Medical Center. Miracle Making Ministrieso Safe Homes
. Historic Augusta. Bahlehem Center
. Centsal SaYannah River Land Trust
hnice Allen Jackson
Administrator
-*
Elected Officials December 31, 2017
Mayor Hardie Davis, Jr.
(Term 20f 5-2018)
Augusta, Georgia 30901
(706) 821-1831 (Work)
(706) 821-1835 (Fax)
William Fennoy - District One
(Term20t7-2020)
1027 Dugas Street
Augusta, Georgia 30901
(706) 726-4014 (Cell)
(706) 821-1838 (Fax)
Mary Davis - District Three
(Term20t7-2020)
813 Windsor Court
Augusta, Georgia 30909
(706)910-2s74 (Cell)
(706) 821-1838 (Fax)
Andrew Jefferson - District Five
(Term2017-2020)
2653 Portsmouth Place
Hephzibah, Georgia 308 l5
(706)798-7828 (Home)
(706) 834-7s23 (Cell)
(706) 821-1838 (Fax)
Sean Frantom - District Seven
(Term2017-2020)
642 Canterbury Drive
Augusta, Georgia 30907
(706) s64-t663 (Home)
(706) 821-1838 (Fax)
Marion Williams - District Nine
(Term2017-2020)
l94l lftatha Drive
Augusta, Georgia 30906
(706)910-2582 (Cell)
(706) 821-1838 (Fax)
Dennis Williams - District Two
(Term 2015-2018)
2590 Richmond Hill Road
Augusta, Georgia 30906
(706) s64-2e6e (Cell)
(706) 821-1838 (Fax)
Sammie Sias - District Four
(Term 2015-2018)
3839 Crest Drive
Hephzibah, Georgia 308 I 5
(706) s64-9436 (Cell)
(706) 821-1838 (Fax)
Ben Hasan - District Six
(Term 2015-2018)
3529 Monte Carlo Drive
Augusta, Georgia 30906
(706) 821-1838 (Fax)
(706) s64-e370 (Cell)
Wayne Guilfoyle - District Eight
(Term 2015-2018)
4940 Windsor Spring Road
Hephzibah, Georgia 308 l5
(706) s92-2385 (Home)
(706)796-3444 (Work)
(706) 821-1838 (Fax)
Grady Smith - District Ten
(Term 2015-2018)
810 Quail Court
Augusta, Georgia 30909
(706)82s-9473 (Cell)
(706)733-9473 (Work)
(706) 821-1838 (Fax)
Appointed Officials December 31 ,201,7
Janice Allen Jackson
Administrator
535 Telfair Street, Suite 910
Augusta, Georgia 30901
(706) 821-2400
(706) 821-2819 (Fax)
Lena J. Bonner
Clerk of Commission
535 Telfair Street, Suite 220
Augusta, Georgia 30901
(706) 821-1820
(706) 821-1838 (Fax)
Andrew G. Mackenzie
General Counsel
535 Telfair Street, Building 3000
Augusta, Georgia 30901
(706) 842-sss0
(706) 842-s556 (Fax)
Chester Brrzzell
Deputy Administrator
535 Telfair Street, Suite 910
Augusta, Georgia 30901
(706) 821-2400
(706) 821-2819 (Fax)
Donna B. Williams, CGFM
Finance Director
535 Telfair Street, Suite 800
Augusta, Georgia 30901
(706) 82r-242e
(706) 821-2520 (Fax)
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Augusta Commisslon
Super Dlstrlcts 9 and 10
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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 perfornance 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.
AUGUSTA, GEORGIA
BUDGET PROCESS,
BUDGETARY GUIDELINES
AND BUDGET CALENDAR
FY 2018
AUGUSTA, GEORGIA _ 2OI8 BUDGET
AUGUSTA, GEORGIA
FY 2018 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 seryices 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 specihc 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 ll,2017 in accordance with procedures established by the Budget
Calendar. The budget requests of agencies and departments included basic and additional
funding requests. Basic requests are currently mandated or authorized services within
guidelines, or ongoing expenditures. Expanded level program requests are over and
above the basic 2017 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 2018 budget reflects her consideration of
these recommendations in light of revenue projections and real property assessments, and
her 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 her Budget Message, the
Administrator may also recommend adjustments to the general property tax rates and user
fees necessary to finance these services as well as 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
were addressed during Commission budget work sessions on October 23'd, October 27th,
November 1't, November 7tr and lsh, 2017. After careful deliberation, the Proposed
Budget, as modified for additions and deletions, was adopted by the Commission during
the November 21,2017 commission meeting.
AUGUSTA, GEORGIA - 2OI8 BUDGET 7
AUGUSTA, GEORGIA
2OI8 BUDGET PLANNING CALENDAR
MAY 2017
May 30,2017 Finance Committee approves FY20l8 Budget Calendar.
JUNE 2017
June 6,2017 Commission approves FY20l8 Budget Calendar.
JULY 2OI7
July 20,2017 Distribution of Budget Calendar and lnsffuctions during
departrnent head meeting.
July 24,2017 Departments with OneSolution access may start entering in Budget
Item Detail.
AUGUST 2017
August ll , 2017 Deadline for ALL submission of budget documents to Finance.
SEPTEMBER 2OI7
Sept. l-15, 2017 Deparftnental Work Sessions with representatives of the
Administrator's office and the Finance Department
September 29,2017 Budget srunmary presented to Administrator by Finance
Departnent.
OCTOBER 2017
October 17,2017 FY20l8 Proposed Budget presented to Augusta-Richmond County
Commission by the Administrator.
October 31,2017 Publish Public Hearing Notice in newspaper.
NOVEMBER 2017
November 7,2017 PUBLIC TOWN MEETING / COMMISSION MEETING
Public Hearing of 2018 Budget.
November 14,2017 Publish Notice of Budget Adoption in newspaper.
November 21,2017 Adoption of the FY20l8 Budget by the Augusta-Richmond County
Commission
JANUARY 2018
January l, 2018 Effective date for the Fiscal year 2018 Budget.
AUGUSTA, GEORGIA - 2OI8 BUDGET 8
BUDGETS AND BTIDGETARY ACCOUNTING
Augusta Georgia follows these procedures in establishing the budgetary process and data
reflected in this report.
l) 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.
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.
Formal budgetary integration is employed for the General Fund, Special
Revenue Funds, Debt Service Funds and Capital Projects Funds.
Budgets for governmental fund types are maintained on a basis consistent
with generally accepted accounting principles.
The Administrator and Finance Director are authorized to transfer budgeted
amounts within and between departments, with the exception of transfers,
which increase salary appropriations. The Augusta Georgia commissioners
may transfer amounts between funds 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. 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.
3)
4)
5)
6)
AUGUSTA, GEORGIA _ 2OI8 BUDGET 9
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 2018 budget included the following activities:
l. Activities that are required by law or ordinance
Example: Many lnspections 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: ln order to preserve ttre capital asset value of the Old Government
House, the Recreation department would be required to at least
staffit to be open, rather than let it sit idle.
AUGUSTA, GEORGIA _ 2OI8 BUDGET 10
AUGUSTA, GEORGIA
THE REPORTING ENTITY
OPERATING POLICIES/GUIDELINES AND
LEGAL REQUIREMENTS FOR BIJDGETING,
ACCOUNTING, FINANCIAL REPORTING
AND ANNUAL AUDIT
FY 2018
AUGUSTA, GEORGIA _ 2018 BUDGET 11
AUGUSTA, GEORGIA
FY 2018 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 fuchmond 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 l,
1996.
The Government is govemed by a full+ime 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 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 Reportine Standards. include whether:o the organization is legally separate (can sue and be sued in their own name)o the Government holds the corporate powers of the organizationo the Government appoints a voting majority of the organization's boardo the Government is able to impose its will on the organizationo the organization has the potential to impose a financial benefit/burden on the
Governmento 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, Richmond
County Public Facilities, lnc., and Urban Redevelopment Authority.
The component unit column in the combined financial statements includes the financial
data of Augusta's other component units. These units are reported in a separate column
to emphasize that it is legally separate from Augusta. Separate financial statements may
be obtained from the organizations.
AUGUSTA, GEORGIA _ 2018 BUDGET t2
Richmond County Coliseum Authority
Richmond County Department of Health
Downtown Development Authority
Augusta Canal Authority
The complete financial statement for the individual component units may be obtained at
the following address: Augusta Georgia, Finance Department, 535 Telfair Street, Suite
800, 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 orgartrzations.
Augusta Housing Authority
City of Augusta Hospital Authority
BUDGETS AND ATIDITS - LEGAL REOUIREMENTS:
Georgia Law Chapter 8l 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. 3G81-3 Establishment of fiscal yearl requirement of annual balanced
budget; adoption of budget ordinances or resolutions generally; budget
amendmentsl uniform chart of accounts
(a) The governing authority shall establish by ordinance, local law, or appropriate
resolution a fiscal year for the operations of the local government.
(b) (l) Each unit of local government shall adopt and operate under an annual
balanced budget for the general fund, each special revenue fund, and each debt service
fund in use by the local government. The annual balanced budget shall be adopted by
ordinance or resolution and administered in accordance with this article.
(2) Each unit of local government shall adopt and operate under a project-length balanced
budget for each capital projects fund in use by the government. The project-length
balanced budget shall be adopted by ordinance or resolution in the year that the project
initially begins and shall be administered in accordance with this article. The project-
AUGUSTA, GEORGIA _ 2OI8 BUDGET 13
length balanced budget shall appropriate total expenditures for the duration of the capital
project.
(3) A budget ordinance or resolution is balanced when the sum of estimated revenues and
appropriated fund balances is equal to appropriations.
(4) Nothing contained in this Code section shall preclude a local govemment from
adopting a budget for any funds used by the local government other than those
specifically identified in paragraphs (l) and (2) of this subsection, including enterprise
funds, internal service funds, and fiduciary funds.
(c) For each fiscal year beginning on or after January l, 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 budget
period. Amendments shall be made as follows, unless otherwise provided by charter or
local law:
(l) AnV increase in appropriation at the legal level of control of the local government,
whether accomplished through a change in anticipated revenues in any fund or through a
transfer of appropriations among deparbnents, shall require the approval of the governing
authority. Such amendment shall be adopted by ordinance or resolution;
(2) Transfers of appropriations within any fund below the local government's legal level
ofcontrol shall require only the approval ofthe 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.
(e) The Department of Community Affairs, in cooperation with the Association County
Commissioners of Georgia and the Georgia Municipal Association, shall develop local
government uniform charts of accounts. The uniform charts of accounts, including any
subsequent revisions thereto, shall require approval of the state auditor prior to final
adoption by the Department of Community Affairs. All units of local government shall
adopt and use such initial uniform charts of accounts within 18 months following
adoption of the uniform charts of accounts by the Department of Community Affairs.
The department shall adopt the initial local government uniform charts of accounts no
later than December 31, 1998. The department shall be authorized to grant a waiver
delaying adoption of the initial uniform charts of accounts for a period not to exceed two
years upon a clear demonstration that conversion of the accounting system of the
requesting local government, within the time period specified in this subsection, would be
unduly burdensome.
(f) The department's implementation of subsection (e) of this Code section shall be
subject to Chapter l3 of Title 50, the "Georgia Administrative Procedure Act".
AUGUSTA, GEORGIA _ 2018 BUDGET L4
O.C.G.A. 36-8f-5 Preparation of proposed budget; submission to governing
authority; public review ofproposed budget; notice and conduct ofbudget hearing.
(a) By the date established by each goveming authority, in such manner and form as may
be necessary to effect this article, and consistent with the local government's accounting
system, the budget officer shall prepare a proposed budget for the local government for
the ensuing budget period.
(b) The proposed budget shall, at a minimum, be an estimate of the financial
requirements at the legal level of control for each fund requiring a budget for the
appropriate budget period and shall be in such form and detail, with such supporting
information and justifications, as may be prescribed by the budget officer or the
governing authority. The budget document, at a minimum, shall provide, for the
appropriate budget period, a statement of the amount budgeted for anticipated revenues
by source and the amount budgeted for expenditures at the level of control. In
accordance with the minimum required legal level of control, the budget document shall,
at a minimum provide a statement of the amount budgeted for expenditures by
departrnent for each fund for which a budget is required. This does not preclude the
governing authority of a local government from preparing a budget document or
establishing a legal level of control at a more detailed level of budgetary control than the
minimum required legal level of control.
(c) On the date established by each goveming authority, the proposed budget shall be
submitted to the governing authority for that body's review prior to enactment of the
budget ordinance or resolution.
(d) On the day that the proposed budget is submitted to the goveming authority for
consideration, a copy of the budget shall be placed in a public location which is
convenient to the residents of the unit of local government. The governing authority shall
make every effort to provide convenient access to the residents during reasonable
business hours so as to accord every opportunity to the public to review the budget prior
to adoption by the governing authority. A copy of the budget shall also be made
available, upon request, to the news media.
(e) A statement advising the residents of the local unit of government of the availability
of the proposed budget shall be published in a newspaper of general circulation within the
jurisdiction of the governing authority. The notice shall be published during the week in
which the proposed budget is submitted to the governing authority. In addition, the
statement shall also advise the residents that a public hearing with be held at which time
any persons wishing to be heard on the budget may appear. The statement shall be a
prominently displayed advertisement or news article and shall not be placed in that
section of the newspaper where legal notices appear.
(0 At least one week prior to the meeting of the governing authority at which adoption of
the budget ordinance or resolution will be considered, the governing authority shall
conduct a public hearing, at which time any persons wishing to be heard on the budget
may appear.
AUGUSTA, GEORGIA _ 2OI8 BUDGET 15
(g) (l) The governing authority shall give notice of the time and place of the budget
hearing required by subsection (f) of this Code section at least one week before the
budget hearing is held. The notice shall be published in a newspaper of general
circulation within the jurisdiction of the governing authority. The statement shall be a
prominently displayed advertisement or news article and shall not be placed in that
section of the newspaper where legal notices appear.
(2) The notice required by paragraph (1) of this subsection may be included in the
statement published pursuant to subsection (e) of this Code section in lieu of separate
publication of the notice.
(h) Nothing in this Code section shall be deemed to preclude the conduct of further
budget hearings if the governing body deems such hearings necessary and complies with
the requirements of subsection (e) of this Code section.
O.C.G.A. 3681-6 Adoption of budget ordinance or resolutionl form of budget
(a) On a date after the conclusion of the hearing required in subsection (0 of Code
Section 36-81-5, the goveming authority shall adopt a budget ordinance or resolution
making appropriations 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 be subject to the provisions of this article.
O.C.G.A. 3G81-7 Requirement of audits; conduct of audits; audits reportsl
forwarding of audits to state auditor; failure to file or correct deficiencies; public
inspection
(a) (l) Beginning with the local government fiscal year which ends between July l,lgg4,
and June 30, 1995, the governing authority of each unit of local governmeni 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 provide for and cause to be made an annual audit of the financial
affairs and transactions of all funds and activities of the local govemment for each fiscal
year of the local government.
(2) The governing authority of each local unit of government not included in paragraph(l) of this subsection shall provide for and cause to be made the audit required pursuant
to paragraph (l) of this subsection not less often than once every two fiscal years. Audits
performed pursuant to this paragraph shall be for both fiscal years.
(3) 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 provide
AUGUSTA, GEORGIA _ 2018 BUDGET 16
for and cause to be made, in lieu of the biennial audit otherwise required under paragraph
(2) ofthis subsection, an annual report ofagreed uponprocedures fLrthat fiscal year. The
agreed upon procedures shall include as a minimum: proof and reconciliation of cash,
confirmation of cash balances, a listing of bank balances by bank, a statement of cash
receipts and cash disbursements, a review of compliance with state law, and a report of
agreed upon procedures. This agreed upon procedures report shall be in a format
prescribed by the state auditor and shall constitute an annual audit report for purposes of
and within the meaning of the requirements of subsections (d) through (g) of this Code
section. The Department of Community Affairs is authorized to assist requesting local
governments in preparing agreed upon procedures reports required under this paragraph
and in establishing record-keeping procedures needed in preparing those reports and is
fuither authorized to charge those local govemments reasonable fees for that assistance.
To the extent that the state auditor is able to perform the agreed upon procedures, the
governing body may contract with the state auditor.
(4) At the option of the governing authority, an audit may be made at a lesser interval
than one year.
(b) The audits of each local government shall be conducted in accordance with generally
accepted government auditing standards. Each audit shall also contain a statement of any
agreement or alTangement under which the local unit of government has assumed any
actual or potential liability for the obligations of any governmental or private agency,
authority, or instrumentality. Such statement shall include the purpose oi the agreement
or arrangement, shall identifu the agency, authority, or instrumentality upon whose
obligations the unit of local government is or may become liable, and shall state the
amount of actual liability and the maximum amount of potential liability of the local
government under the agreement or arangement. To the extent that the state auditor is
able to provide comparable auditing services, the governing body may contract with the
state auditor.
(c) All annual audit reports of local units of govemment shall contain at least the
following:
(l) Financial statements prepared in conformity with generally accepted governmental
accounting principles, setting forth the financial condition and resufts of operation of
each fund and activity of the local government and such financial statement, ihutt be the
representation of the local government; and
(2) The opinion of the performing auditor with respect to the financial statement; in
addition to an explanation of any qualification or disclaimers contained in the opinion,
such opinion shall also disclose, in accordance with generally accepted government
auditing standards, any apparent material violation of state or local law discovired during
the audit.
(d) (l) Each annual audit report of a local unit of government shall be completed and a
copy of the report forwarded to the state auditor within 180 days after theilose of the
unit's fiscal year. In addition to the audit report, the local unit of govemment shall
forward to the state auditor, within 30 days after the audit report due date, written
comments on the findings and recommendations in the report, including a plan for
corrective action taken on prior hndings. If corrective action is not necessary, the written
AUGUSTA, GEORGIA _ 2018 BUDGET L7
comments should include a statement describing the reason it is not. tn the case of units
provided for in paragraph (2) of subsection (a) of this Code section, the audit reports for
both fiscal periods shall be submitted within 180 days after the close of each second
fiscal year and the written comments shall be submitted within 30 days after the report
due date.
(2) The state auditor shall review the audit report and written comments submitted to the
auditor's office to ensure that it meets the requirements for audits of local governments.
If the state auditor finds the requirements for audits of local governments have not been
complied with, the state auditor shall within 60 days of receipt of the audit or the written
comments notify the governing authority and the auditor who performed the audit and
shall submit to them a list of deficiencies to be corrected. A copy of this notification shall
also be sent by the state auditor to each member of the General Assembly whose
senatorial or representative district includes any part of the unit of local government.
(3) If the state auditor has not received any required audit or written comments by the
date specihed in paragraph (l) of this subsection, the state auditor shall within 30 days of
such date notify the unit of local government that the audit has not been received as
required by law. A copy of this notification shall also be sent by the state auditor to each
member of the General Assembly whose senatorial or representative district includes any
parl of the unit of local government.
(a) The state auditor, for good cause shown by those local units in which an audit is in the
process of being conducted or will promptly be conducted may waive the requirement for
completion of the audit within 180 days. Such waiver shall be for an additional period of
not more than 180 days and no such waiver shall be granted for more than two successive
years to the same unit of local government.
(5) No state agency shall make or transmit any state grant funds to any local government
which has failed to provide all the audits required by law within the preceding five years.
(e) A copy of the report and of any comments made by the state auditor pursuant to
paragraph (2) of subsection (d) of this Code section shall be maintained as a public record
for public inspection during the regular working hours at the principal office of the local
government. Those units of local government not having a principal office shall provide a
notification to the public as to the location of and times during which the public may
inspect the report.
(f) Upon a failure, refusal, or neglect to have an annual audit made, or a failure to file a
copy of the annual audit report with the state auditor, or a failure to correct auditing
deficiencies noted by the state auditor, the state auditor shall cause a prominent notice to
be published in the legal organ of, and any other newspapers of general circulation
within, the unit of local govemment. Such notice shall be a prominently displayed
advertisement or news article and shall not be placed in that section of the newspaper
where legal notices appear. Such notice shall be published twice and shall state that the
governing authority of the unit of local govemment has failed or refused, as the case may
be, to file an audit report or to correct auditing deficiencies, as the case may be, for the
fiscal year or years in question. Such notice shall further state that such failure or refusal
is in violation of state law.
AUGUSTA, GEORGIA _ 2OI8 BUDGET 18
(e)
ap
state auditor may waive the requirement of correction of auditing deficiencies for
of one year from the required audit filing date, provided evidence is presented
substantial progress is being made towards removing the cause of the need for the
. No such waiver for the same set of deficiencies shall be granted for more than
successive years to the same local government.
AUGUSTA, GEORGIA _ 2OI8 BUDGET 19
AUGUSTA, GEORGIA
FISCAL POLICIES
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
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 Proiect Funds - Capital Project Funds are used to account for financial
resources to be used for the acquisition or construction of major capital facilities (other
than those financed by proprietary and trust funds).
AUGUSTA, GEORGIA _ 2OI8 BUDGET 20
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 lnternal Service Funds are used to account for the
financing of goods or services provided by one department to other departrnents 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.
Asencv 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.
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.
AUGUSTA, GEORGIA _ 2OI8 BUDGET 2L
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, frnes, 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: (l)
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 ofthe 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 liabitities 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 lnternal Service Funds are developed on the accrual basis in
accordance with Generally Accepted Accounting Principles (GAAP) consistent with the
Governmental Accounting Standards Board (GASB).
AUGUSTA, GEORGIA _ 2OI8 BUDGET 22
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.
OPERATING BUDGET GUIDELINES
Essential services will receive first priority for funding.
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 lnter 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.
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.
service quality, technological innovation and productive leadership will
characteize Augusta Georgia's financial adminisffation.
l.
J.
4.
AUGUSTA, GEORGIA _ 2OI8 BUDGET 23
AUGUSTA, GEORGIA
FY 2OT8 CIP FUNDING
SPECIAL PURPOSE ONE PERCENT LOCAL SALES TAX
Augusta Georgia derives revenues from the Special Purpose One Percent Sales Tax
collection that will continue until $215.5 million has been collected which is the sixth
phase of collection. Collections for this phase began April l, 2016. 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
l. 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 - 2018 BUDGET 24
AUGUSTA, GEORGIA
ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICIES
l. An independent audit will be performed annually.
2. The Consolidated Government will produce annual financial reports
accordance with generally accepted accounting practices (GAAP) as outlined
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.
in
m
AUGUSTA, GEORGIA _ 2018 BUDGET 25
2. INTER.GOYERNMENTAL 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,
providing the service.
operating, capital and indirect costs of
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 adjustrnents 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 - 2OI8 BUDGET ?6
AUGUSTA, GEORGIA
REVENUE ANALYSIS
PROPERTY TAXES
TAX DIGEST
The Chief Tax Assessor is responsible for receiving returns and fairly and impartially
assessing property. The total assessed valuation for the 2017 Tax Digest is set at $5.42
billion compared to $5.71I in 2016.
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 2017 Tax Digest. It does not include
millage rates levied by fuchmond County Board of Education.
YEAR 201612017 TAX RATE
Millage Value for Augusta Georgia Government
One mill is the equivalent of $l of tax foreach S1,000 of assessed value of a resident's
property. Assessed value is arrived at by multiplying 40% times the estimated fair
market value of the property. If a resident has property with an 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
property.
County-wide M&O 9.794 9.786 ( 0.008)9.794 9.786 (0.008)
Capital Outlay 0.781 0.780 (0.001)0.781 0.780 (0.001)
County Bonds 0.000 0.000 0.000 0.000 0.000 0.000
Fire 2.139 2.136 (0.003)0.000 0.000 0.000
Urban M&O 0.000 0.000 0.000 5.216 5.225 0.009
AUGUSTA, GEORGIA _ 2OI8 BUDGET 27
COT]NTYVYIDE URBAI\
20t6 20t7 Difference 2016 20t7 Difference
t2.714 t2.702 (0.012)t5.791 15.79t 0.000
AUGUSTA, GEORGIA
REVENUE ANALYSIS
Introduction: Eight major revenue sources display historical trends; these mentioned here
are very stable and predictable.
The Revenue Summary discusses revenue by source. Information on the impact of
revenues on various budget entities will be presented in the Funds Budgets and Program
Budgets sections of this Budget document.
Property taxes are the largest revenue source of the total budgeted revenues for the
General Fund (including Law Enforcement Fund), Urban Services District, Capital
Outlay Fund and Fire Services District appropriated funds. According to the Georgia
Constitution as amended, there are three "Classes" of property from which property taxes
are collected. Furthermore, certain properties are "exempted" from taxation by
constitution. In addressing property taxes, the following are discussed:
1. Tangible Property
(l) real property (real estate)
(2) personal property
(3) public utility property
2. Intangible Property
3. Automobiles and Trailers (which require tags)
4. Exempt Property
All property taxes are ad valorem. Ad Valorem means "according to value" therefore
taxes are based on the value of the property a person owns. The value which is placed on
each tlpe of property is regulated by state laws and affected by court decisions. Since
1968, Georgia Law has required the assessed valuation of all property for tax purposes be
set at 40%o 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 _ 2018 BUDGET 28
Option Sales and Use Tax
ional Taxes
Estate Transfer Tax
Premium Tax
and Alcohol Beverage Taxes
IMotel Taxes
Option Mixed Drink Tax
Purpose Local Option Sales and Use Tax
AUGUSTA, GEORGIA _ 2OI8 BUDGET 29
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 ifnecessary.
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
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 ofthe unvoted debt capacity.
RESERVES
RESERVE POLICY
Reserve policies are an important factor in maintaining the Consolidated Government's
good fiscal health. Augusta Georgia employs two primary tlpes of reserves.
l. Operating Reserves
2. Debt Reserves
The degree of need for these reseryes differ based upon the type of fund or operation
involved. However, one policy statement for each tlpe 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
AUGUSTA, GEORGIA - 2018 BUDGET 30
the fund balance. The government has a reserve policy to fund working capital up
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 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 l0 percent of the assessed value of taxable property within the
County.
AUGUSTA, GEORGIA _ 2018 BUDGET 31
AUGUSTA, GEORGIA
FISCAL YEAR
2018
ALL FUNDS
COMBINED BUDGET OVERVIEW
AUGUSTA, GEORGTA _ 2OI8 BUDGET 32
AUGUSTA., GEORGIA
FY 2018 BUDGET
ADOPTED NOVEMBBR 21, 2017
ALL FUNDS
Fund
Number Fund Name FY 2017 FY 2018
l0l
273
203
204
205
206
207
208
209
2tt
212
215
216
2t7
220
221
222
23r
235
261
271
272
274
27s
276
277
278
281
GENERAL FUNDS
General Fund
Law Enforcement
Total General Fund/Law Enforcement
Port Authority
Adult Probation
SPECIAL REVENUE FUNDS
Life Skills Mentoring Court
DUI Court
Drug Court
Law Library
5YoCime Victim's Asst Program
Supplemental Juvenile Services
DA5o/o CVAP
Federal Drug Forfeitures
State Drug Forfeitures
Wireless Phase
Emergency Telephone Response
Building Inspections Fund
Grants
Housing & Neighborhood Development
Urban Development Action Grant
Board of Appeals
TlA25% Discretionary
NPDES Permit Fees
Urban Services District
Capital Outlay
Fire Protection
Occupation Tax
Street Lights
Downtown Development Authority
SheriffCapital Outlay
Convention Center
94,373,160 $ 94,871,710
59,891,480
154,763,190
95,260
1,430,450
7,000
390,000
91,620
161,590
150,000
8,700
120,000
200,000
450,000
354,000
3,645,500
1,951,090
2,956,410
9,164,330
0
25,750
8,228,280
15,000
9,652,950
4,179,390
28,391,930
3,817,060
6,122,970
160,640
200,000
$ l,5oo,ooo
s9.854.760
104
l5l
154,227,920
92,930
1,601,200
7,000
365,950
135,000
179,920
341,920
8,700
121,000
200,000
450,000
580,330
4,327,170
2,142,610
4,644,060
5,501,440
500
25,650
8,604,550
20,000
9,556,680
6,839,040
27,367,980
3,813,710
6,056,940
162,230
200,000
1,350,000
AUGUSTA, GEORGIA _ 2OI8 BUDGET 33
AUGUSTA, GEORGIA
FY 2018 BUDGET
ADOPTED NOVEMBEIK. 2t, 2017
ALL FUNDS
Fund
Number Fund Name FY 2017 FY 2018
292
293
294
296
297
298
323
324
325
328
329
335
371
421
506
507
508
509
510
5ll
512
513
514
541
542
543
s44
TAD 2
TAD 3
TAD 4
Promotion Richmond County
Transportation and Tourism
Urban Redevelopment Proj ects
CAPITAL PROJECT FUNDS
Special l% Sales Tax, Phase III
Special l% Sales Tax, Phase [V
Special l% Sales Tax, Phase V
SPLOST Phase VI
SPLOST Phase 7
Capital Projects for Public Roads
TIA Projects
DEBT SERVICE FUNDS
Coliseum Authority Revenue Bonds 2010
ENTERPRISE FUNDS
Water & Sewerage
Water & Sewerage-Renewal & Extension
1996W&SBondFund
2000 Bond Series
W&S Bond 2002 Series
W&S Bond 2004 Series
W&S Bond 2012 Series
W&S Taxable Rev Bds Series 2013
W&S Bond 2014 Series
Waste Management Fund
Garbage Collection Fund
Waste Management 2004 Bonds
Solid Waste Revenue Bond Series 2010
997,700
1,484,500
25,500
6,956,500
1,150,000
2,377,940
13,276,560
I 1,300,290
5,721,260
44,381,520
88,656,000
6,101,030
21,820,190
1,730,000
134,701,100
36,344,500
4,788,4r0
7,090,230
10,039,400
11,770,230
37,386,510
1,732,400
21,297,810
14,009,400
21,215,900
r,027,430
693,690
1,009,730
1,494,500
17,300
7,000,000
800,000
1,399,410
10,033,100
17,534,960
8,011,690
31,635,780
89,110,460
6,102,620
21,820,190
l,g75,gg0
13r,441,200
12,727,950
4,723,930
6,999,530
5,170,210
7,678,020
6,100,760
1,753,650
17,674,190
14,251,490
21,009,680
r,027,430
693,680
AUGUSTA, GEORGIA _ 2OI8 BUDGET 34
AUGUSTA, GEORGIA
FY 2018 BUDGET
ADOPTED NOVEMBER 21, 2017
ALL FUNDS
Fund
Number Fund Name FY 20t7 FY 2018
546
547
551
552
581
611
616
621
622
623
626
631
76t
763
764
791
792
Augusta Public Transit System
Transit Capital Grants
Augusta Regional Airport
Daniel Field
Stormwater Utility
INTERNAL SERVICE FUNDS
Risk Management
Employee Health Benefits Fund
Workers Compensation Fund
Unemployment 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
TOTAL
$ 5,819,780
15,294,330
49,570,290
597,950
15,871,220
2,637,950
31,903,630
3,253,550
150,000
259,620
5,094,990
2,021,000
922,440
6,988,800
1,966,1 g0
77,940
180
1,548,750
$ 890^657390
$ 6,427,770
14,419,410
69,000,300
476,500
14,966,540
2,528,430
32,377,500
3,567,990
142,500
272,760
5,014,640
1,957 ,730
929,240
7,197,980
1,941,950
41,000
180
1,906,000
.$__la.rEa650
AUGUSTA, GEORGIA _ 2018 BUDGET 35
Revenues
Taxes
Licenses And Permits
Intergovernmental Revenue
Charges for Services
Fines and Forfeitures
lnvestment Incnme
Contributions and Donations
Miscellaneous Revenue
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Conffacted S ervices
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Other Costs
Cost Reimbursement
Non-Departmental
Total
Transfers Out
Total Expenditures
Fund 101
AUGUSTA, GEORGIA
GENERAL FUND
FISCAL YEAR 2OI8
2016
Actuals
2017
Budget
$ 55,3 3 9,090
1,599,090
2,873,490
19,719,730
5,295,470
430,650
20,000
l,l59,2l0
2018
Budget
s 56,377,290
1,623,960
2,938,450
19,695,560
4,71 1,000
475,650
25,000
822,950
250,000
86,919,760
7,951,950
_q_rgutg_
54,357,145
l,52l,log
3,085,305
19,177,8'11
4,587,471
5t 1,000
34,394
1,172,444
171,099 7A3.46A
84,617,838
6,974,461
_s 91,492299
86,137
9,235,990
-g- qji73Jlt
170
$ 49,721,895
13,514,821
8,978,104
21,657
7,473,329
6,335,108
(358,291)
79,686,621
9,511,403
$ 89,198,024
$ 48,779,660
15,507,090
9,674,570
1 l6,1 10
1,779,560
5,393,560
{146,69A\
1,969,560
83,061,410
$ 49,642,480
15,671,150
9,547,410
19,000
1,743,770
5,506,390
(t21,690)
1,793,940
II 31 1,750
83,802,390
1 1,069,330
$ 94,373,160 $ 94,871,710
36
Revenues
Taxes
Licenses and Permits
Charges for Services
Fines and Forfeitures
lnvestment lncome
Miscellaneous Revenue
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
lnterfu nd/lnterdep artmental
Cost Reimbursement
Non-Departmental
Total
Transfers Out
Total Expenditures
AUGUSTA, GEORGIA
LAW ENFORCEMENT FUND
FISCAL YEAR 2018
2016
Actuals
$ 56,136,781
1,600
l,03g,3gg
399,705
(74,447)
1,445
41,932
57,545,315
2,769,970
$ 60,315,295
$ 42,216,893
1,056,507
8,582,949
4,942,699
(193,402)
56,605,634
4,642,205
$ 61,247,839
2017
Budget
$ 55,999,090
3,000
1,054,000
460,000
(40,000)
30,000
r12,g70
57,619,050
2,236,710
$ 59,954,760
2018
Budget
$ 56,203,270
2,500
1,031,500
417,500
(60,000)
10,000
50,000
57.654.770
2,236,710
$ 59,891,480
$ 41,619,920
1,034,450
9,466,040
101,170
4,775,370
(250,000)
(2,979,490)
53,867,370
5,987,390
$ 59,854,760
$ 42,416,570
1,115,370
9,463,770
5,216,920
(250,000)
(3,690,600)
54,291,930
5,609,550
$ 59,891,480
Fund 273
37
AUGUSTA, GEORGIA
GENERAL FI.ND
OPERATING REVENI.'ES
BY Rf,VENI-,IE TYPE (DETAIL)
2OI8 BUDGET
Description - Revenues
2017
Budget
$ r 1,841,400
2,600
(83,e30)
400,000
3,400,000
1,108,420
1,328,090
42,000
20,000
300,000
800,000
14,600,000
4,0s9,280
820,000
2,250,000
530,000
1,746,840
740,340
85,000
6,981,050
2,818,680
448,310
1,100,000
2018
Budget
$ 12,002,540
I,950
(83,400)
3 l 6,800
3, I 45,000
1,470,000
I,760,000
40,440
20,000
300,000
800,000
13,474,550
4,919,150
835,000
2,300,000
400,000
2,012,200
837,200
85,000
7,250,860
2,850,000
540,000
1,100,000
2016
Actuals
Taxes
Real Property Tax-Curr Year
Timber Tax - Current Year
Early Payment Discount
Motor Vehicles - Current Year
TAVT
TAVT-L
TAVT-S
Mobile Homes - Current Year
Railroad Equipment-Current Year
Real Estate Transfer
Recording Intangible Tax
Electric Franchise Tax
Water Franchise Tax (ln Lieu)
Gas Franchise Tax
Television Cable Franchise Tax
Telephone Franchise Tax
Waste Mgmt Franchise In Lieu
Stormwater Franshise ln Lieu
Other Franchise Tax
Local Option Sales & Use Tax
Alcoholic Beverage Excise Tax
Local Option Mixed Drink Tax
Penalties - Delinquent Taxes
Pen & lnterest-FiFa-Lot Cleanup Fee
Total Taxes
Licenses And Permits
Alcoholic Licenses - Beer
Location Permits
Late Tag Penalty
Total Licenses and Permits
Intergovernmental Revenues
FEMA Grant (Emergency Management)
Reimbursements-Other
Fed Govt-Pymt in Lieu Tax
Local Govt - Payment in Lieu ofTax
Total Intergovernmental Revenues
s 12,107,610
1,926
(e8,s94)
395,650
2,648,148
1,017 ,741
1,219,435
37,737
19,708
318,088
886,883
14,593,561
3,832,890
835,59 I
2,246,108
4s7,774
1,690, I 50
740,340
85,000
6,892,632
2,772,062
548,129
1,108,576
54357,145
1,360,523
13,538
147,048
l,52l,l0g
60,665
18,096
135
3,006,409
$ 3,085,305
55J3E,0E0
1,429,090
20,000
150,000
t,5gg,0g0
33,1 90
20,000
2,820,290
$ ,s?3/s0
56377,290
1,456,860
17,000
150,000
1,623,960
33,020
20,000
2,885.430
$ ,,138/50
Fund l0l
38
AUGUSTA, GEORGIA
GENERAL FI.]ND
OPERATING REVENI.JES
BY REVENI.]E TYPE (DETAIL)
2OIt BUIrcET
Description - Revenues
2017
Budget
$ 850,000
100,000
40,000
1,138,980
153,090
641,840
139,470
657,490
88,200
10,000
12,000
205,000
s00
60,310
I 10,820
5,590
17,630
3,1 30
10,980
9t0
830
1,510
329,890
60,990
242,740
2,470
70,970
I I,400
19,410
l,793,580
600,910
8,710
48,310
7,620
2,840
64,270
70,290
25,260-
1,166,070
1,03;
t,323,310
5,900
$ 2,980
2018
Budget
$ 850,000
50,000
40,000
1,207,540
276,720
520,270
137,750
649,390
88,200
2016
Actuals
Charges for Services
Court Costs, Fees & Charges
Indigent Defense Reimbursement
Ind Defense Application Fees
Burke,/Columbia County DA Reimbursernent
Burke Co Public Defender Reimbursernent
Columbia Co Public Defender Reimbursement
Superior Ct-Circuit Burke Reimbursement
Superior CrCircuit Columbia Co Reimbursement
ARA Fees
ReJnspection Code Enforcement
Reader Printer Fees
Radio Rebanding Administration Fees
HP Maintenance Fees
Motor Vehicle Tag Coll Fees
Wildlife Tag Fees
License & Inspection Admin Allow-Recovery
Code Enforcemenf Allocation-Recovery
Ind Cost Allocation-Port Authority
Ind Cost Allocation-Life Skills
lnd Cost Allocation-DUl Accountability
Ind Cost Allocation-Drug Court
Ind Cost Allocation-5% Crime Victim's Asst Program
Ind Cost Allocation-Supplemental Juvenile Services
Ind Cost Allocation-DA CVAP
Ind Cost Allocation-Wireless Phase
Ind Cost Allocation-E9l I
Ind Cost Allocation-Building lnspection
Ind Cost Allocation-Housing & Neighborhood Developmenr
Ind Cost Allocation-Board of Appeals
Ind Cost Allocation-TSPLOST Discretionary
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-Urban Redevelopment
Ind Cost Allocation-Special l% Sales Tax, Phase II
Ind Cost Allocation-Special I % Sales Tax, Phase Itr
Ind Cost Allocation-Special I % Sales Tax, Phase IV
Ind Cost Allocation-Special I % Sales Tax, Phase V
Ind Cost Allocation-Urban SPLOST, Phase II
Ind Cost Allocation-Urban SPLOST, Phase III
Ind Cost Allocation-Urban SPLOST, Phase VI
Ind Cost Allocation-SPLOST, Phase 7
Ind Cost Allocation-Capital Projects
lnd Cost Allocation-Water & Sewerage
Ind Cost Allocation-W&S-Renewal & Extension
Ind Cost Allocation-I996 W&S Bond
828,9s3
15,866
26,740
947,252
80,952
443,638
t20,965
570,261
88,200
10,391
102
1,404
198,392
595
59,070
r 10,820
3,800
15,610
3,550
10,930
1,140
1,750
1,810
3 I 0,990
32,970
217,390
2,500
10,610
13,340
28,140
2,724,660
819,590
8,970
24,710
9,910
20,320
5,280
88,490
126,080
l I 3,860
540
2,940
1,181,750
440
1,396,770
6,420
2,000
200,000
600
60,3 10
I 10,820
4,520
70
29,330
6,620
12,800
1,690
2,260
2,010
339, l 30
I14,040
355,760
2,580
t 6,280
I1,650
20,660
2,175,M0
832,530
10,230
93,910
6,030
2,250
14,100
9,960
I I,680
359,010
454,460
2,620
t,432,270
7,O70
$ 2,360
Fund l0l
39
AUGUSTA, GEORGIA
GENERAL FIjND
OPERATING REVENUES
BY REVENTJE TYPE (DETAIL)
2OI8 BTJDGET
Description - Revenues
20t7
Budget
$ 5,080
5,540
9,310
10,620
I,530
140
258,030
253,710
2,280
I,180
216,850
2,880
332,330
7,190
459,460
106,650
20,840
5,270
1,060
138,970
2,750
I,500
2,00;
2,650,000
20,000
90,000
t0,000
500
16,000
l,600,000
140,000
40,800
20,000
2,400
200
6,000
65,000
17,000
40,000
75,000
1,000
25,000
60,000
100,000
100,000
3,500
1,000
1,000
1,000
93,900
$ 17,131,700
20t8
Budget
$ 3,61 0
4,240
6,s00
5,330
2,160
4,510
457,120
468,860
3,270
1,920
223,610
9,420
371,040
13,800
459,460
163,040
27,570
8,650
t,760
131,440
5,740
26,030
1,000
2,000
2,650,000
20,000
90,000
20,000
500
t 6,000
r,650,000
160,000
40,800
25,000
2,400
200
5,440
60,000
17,000
40,000
15,000
2,000
25,000
60,000
100,000
100,000
6,000
1,000
I,000
1,000
97,800
$ 1E,132,740
2016
Actuals
lnd Cost Allocation-W&S Bond 2000 Series
Ind Cost Allocation-W&S Bond 2002 Series
Ind Cost Allocation-W&S Bond 2004 Series
Ind Cost Allocation-W&S Bond 2012 Series
Ind Cost Allocation-W&S Bond 2013 Series
Ind Cost Allocation-W&S Bond 2014 Series
Ind Cost Allocation-Waste Management
Ind Cost Allocation-Garbage Collection
Ind Cost Allocation-Waste Management 2004 Bonds
Ind Cost Allocation-Solid Waste 2010 Bonds
Ind Cost Allocation-Augusta Public Transit Systern
Ind Cost Allocation-Transit Grants
Ind Cost Allocation-Augusta Regional Airport
Ind Cost Allocation-Daniel Field Airport
Ind Cost Allocation-Stormwater
Ind Cost Allocation-Risk Management
Ind Cost Allocation-Employee Health Benefits
Ind Cost Allocation-Workers Compensation
Ind Cost Allocation-Long-Term Disability Insurance
lnd Cost Allocation-Fleet Operations & Maintenance
Ind Cost Allocation-Urban Redwelopment
Election Qualifuing Fees
Sale of Maps & Publications
Bid Spec Fees
Voter Lists and Labels
Commissions on Tax Collections
Motor Vehicle Title Fees
Lapsed Motor Vehicle Ins Fees
Coroner - GRU
ID Card Fees - Marshal
Fingerprinting Fees
Inmate Medical Fees
Prisoner Housing Fees
GA DOT RCCI Guard Reimbursement
State Road Maintenance
Denrolition Fees
Concession Revenue
ATM-Snack Bar Fees
Concession Revenue-Judicial Center
Animal Control & Shelter Fees
Rabies Certificate Fees
Sterilization Fees
Animal Registration Fees
Animal Control/Ft Gordon
Public Room Rental-Radison
Cemetery Fees
Parking Fee-Marriott Parking
Parking Fee-Reynolds Street Deck
Parking Fee-Eisenhower Park
Retumed Check Fee
RCCI-Inmate Medical Fees
RCCIJnmate Management Fees
RCCI-Inmate Disciplinary Fees
RCCI-Inmate Store
Total Charges for Services
4,570
4,610
8,9s0
2,490
6,790
349,600
I 88,030
l,830
740
287,780
8,090
315,010
7,930
459,460
84,860
21,600
5,560
770
94,240
2,130
43,686
855
1,800
2,639,453
19,848
82,165
I 1,500
415
16,465
225
1,646,260
1 53,1 69
40,800
17,340
1,979
157
4,884
58,944
t7,175
41,835
24,003
6 l,l 59
373,1 8 1
97,909
3,r91
I,l l8
l,l l4
2,060
79,268
Fund l0l
$ 17,987,859
40
AUGUSTA, GEORGIA
GENERAL FIJND
OPERATING REVENUES
BY REVENUE TYPf, (DETAIL)
20I8 BUIX;ET
Description - Revenues
2016
Actuals
2017 20lE
Budget Budget
Recreation
Recreation Administration-Program Fees
Special Activities-Program Fees
Youth Program-Program Fees
Youth Athletics - East Augusta
Youth Athletics - South Augusta
Youth Athletics - West Augusta
Adult Pro grams-Program Fees
Aquatics-Program Fees
Henry Brigham Comm CenlProgram Fees
Bemie Ward Comm Cent-Program Fees
Sand Hills Program Fees
Blythe Park-Program Fees
Garrett Comm-Program Fees
WT Johnson Comm Center-Program Fees
McBean Park-Program Fees
McDuffie Woods Park-Program Fees
May Park Comm Cent-Program Fees
Carrie J. Mays-Program Fees
Warren Road Comm Cent-Program Fees
Other Concessions-Program Fees
Charles Evans Park - Program Fees
Henry Brigham Swim Center-Program Fees
Bemie Ward Swimming Pool - Program Fees
Augusta Aquatics Center - Program Fees
Colf Course-Membership Fees
Golf Course-Green Fees
Golf Course-Pro Shop Sales
Gol f Course-Concessions Revenue
Newnran Tennis Center-Tennis Mernbership Fees
Toumament Fees
Sponsorship
Court Fees
Stringing Fees
LessonVClinics
Merchandise Fees
Concession Revenue
Misc Tennis Fees
Program Fees
Diamond Lakes Regional Park - Program Fees
Robert Howard Comm. Ctr-Program Fees
Riverwalk - Program Fees
Total Recrestion
Total Charges For Services and Recreation
$-
600
30,718
t,728
57,321
27,809
40,942
6,398
16,864
30,860
285
18,684
50,523
387
21,231
12,120
4,899
10,028
89,926
24,230
9,822
3l ,r 08
1,928
138,410
58,507
t77,709
15,284
12,684
12,004
65,614
6,286
27,424
4,516
37,370
17,076
s,770
117
295
76,849
45,684
l,lg0,0l2
$ 19,177,871
25,000
2,000
75,000
45,000
85,600
10,000
2s,000
30,000
500
16,000
35,000
250
25,000
10,000
7,500
r0,000
100,000
25,000
12,000
22,000
175,000
497,18;
10,00;
75,000
10,000
3l,000
4,000
50,000
18,000
6,000
5,00;
95,000
50,000
1,597,030
$ 18,71E,730
$ 16,260
15,000
25,000
2,000
60,000
30,000
60,000
10,000
20,000
30,000
400
20,000
60,000
250
2s,000
8,000
5,500
2,500
125,000
30,000
7,500
40,000
150,000
9l,580
286,650
16,710
69,970
15,000
75,000
7,s00
3 r ,000
8,000
50,000
18,000
6,000
95,000
50,000
1,562,E20
$ 19,695,560
Fund 101
4L
AUGUSTA, GEORGIA
GENERAL FUNI)
OPERATING REVENUES
BY REVENI,]E TYPE (DETAIL)
2OIE BUDGET
Description - Revenues
20t6
Actuals
2017 20r8
Budget Budget
Fines And Forfeitures
Superior
State
Magistrate
Juvenile
Probate Court
Drug treatment/education
DA Welfare Fraud lnvestigation
DA-Forfeiture of Assets
Marshal -Forfeiture of Assets
Total Fines And Forfeitures
Investment Income
lnterest revenues
Int Earned-Tax Commissioner
Int Earned-Clerk of Court
Total Investment Income
Contributions And Donations
Contributions & Donations (Employee Functions)
Contributions & Donations (Cemeteries)
Contributions & Donations (Animal Services)
Contributions & Donations (Emergency Management)
Contributions & Donations (Recreation)
Total Contributions And Donations
Miscellaneous Income
RxCard Royalties
Solar Program Lease
Rents and royalties
Lawsuit Settlement
Miscellaneous Income-General Fund
Miscellaneous lncome-Golf Course
Tax Commi ssioner-Other Revenue
Rents and royalties (DFACS-LeasdOperations)
Rents and royalties (Recreation)
Tree Commission
Total Miscellaneous lncome
Other Financing Sources
Property Sale
Fund Balance Appropriations
Total Other Financing Sources
Total General Fund Revenue (101)
511,000 430,650 475,650
100
500
I 1,984
r,200
5,000
20,610 15,000
34394 20,000
s 273,t90
2,956,420
893,709
6,239
326,089
114,326
17 498
4,5E7,471
232,71t
277,513
776
$ 280,000
3,500,000
950,000
8,500
325,000
140,000
8l,970
10,000
s,295,470
$ 280,000
3,000,000
950,000
6,000
325,000
140,000
10,000
4J1il00
I 75,000
300,000
650
80,000
350,000
650
5,000
20,000
,sp00
10,000
20,000
25,00;
5,000
640,000
454,210
5,000
1,172,444 l,l5g,2l0
6,720
I 8,800
40,408
14,915
240
640,000
451 ,361
7,500
59,250
20,000
25,000
15,210
3,500
687,490
5,000
822,950
171,099 200,000 250,000
503,460
171,099 703,460 250,000
$ 84,6t7,837 $ E6,137,170 $ 86,919,760
Fund 101 42
AUGUSTA, GEORGIA
GENERAL FIjND
OPERATING REVENI,JES
BY REVENUE TYPE (DETATL)
2Ot8 BUDGET
2016
Actuals
2017 2018
Budget Budget
on Tax
Sewerage
ter Utility
TADI
Water
Transfers In
Transfers In
$ 4,547,651 $ 5,260,960 $ 5,079,680
2,326,792 2,805,000 2,806,830
l8
119,240 45,890
50,790 19,5s0
6,E74,461 9,235,990 7,951,950
$ 91A92,299 $ 94J73,r60 $ 94,87r.710
-
43
Description - Revenues
Fund l0l
AUGUSTA, GEORGIA
GENERAL TUND
OPERATINC EXPENDITURES
By SERVICE ARf,AS (DETAIL)
20It BUDGET
zar6
ActualsDepartment
20t7
Budget
$ 364,890
409,840
38,750
1,032,r 80
314,280
5,270
t0,550
7,800
455,'t90
41 ,250
r,682,870
271,150
I,r r6,760
r 89,090
994,630
t,790,450
,14,000
s72,520
s,995,1 80
I,703,520
32,000
l7,310
I 8,800
3,122,410
2,388,600
23,000
81,070
375,290
223,800
r,098,290
I 19,090
r.245.300
23,474
9t2,070
366,310
158,4 r 0
76,784
220,810
257,780
I,092,450
r 00,870
20r8
Budget
$ 364,890
409,840
38,750
1,032, I 80
314,280
5,270
10,550
7,800
455,790
371,250
I,682,870
271,150
95 I ,760
I 89,090
994,630
I,700,4s0
44,000
572,520
5,995,r 80
1,653,520
32,000
11,310
I 8,800
3,322,410
2,388,600
23,000
8l ,070
375,290
222,210
979,880
r2 t, l90
1,126,430
22,340
802,070
366,3 r 0
r 58,410
76,780
220,810
257,780
1,0921s0
General Governmental
Clerk of Commission
Mayor's Office
My Brother's Keeper
County Administrator
Boards and Commissioners
Commission - Other
Local Legislative Interests
Promotion Account
Board of Elections
Election Expenses
Finance - General
Finance - Accounting
Licensing
License & Inspection Administration
Procuremenl
ARC-Law Dept
Magisrrate-Law Dept
Compliance Dept
Information Technology
Human Resources
Human Resources - Training
Employee Functions
Employee lncentives Award Program
Tax Commissioner
Tax Assessor
Board of Appeals/Equalization
Board of Assessors
Service & lnformation - 31 I
Ccntral Services - Administration
Buildings and Grounds - Municipal Building
Buildings and Grounds - Joint Law Enforcement Center
Buildings and Crounds - Cbarles D. Webster Detention Center
Bui'ldings and Grounds - lnhouse Projects
Buildings and Grounds - Judicial Center
Buildings and Crounds - Richmond County Sheriffs Office
Buildings and Grounds - Public Defender Office
Buildings and Crounds - Probation
Buildings and Grounds - Utilities/Engineering
Buildings and Crounds - Other Facilities
Procurement/Print Shop
FM - Construction Shop
Records Retention
Total General Governmentel $ 25,942,406 $ 29,194,740 $ 28,t69,740
258,457
307,437
855,602
295,648
s69
r0,s55
453.923
55 I,740
1,259,512
203,909
762, l 88
1 82,880
E07,090
2,361,'182
44,500
375,353
5,461,4"12
r,289,r60
7,568
17,025
13,012
3,228,699
2,131A86
t4,372
82,344
374,727
68421
E76,260
r 06,765
l, I 28,760
25,201
80t,973
326,425
l,656
1,lM
237,898
92t,524
95,36',7
Fund l0l
44
AUGUSTA, GEORGIA
GENERAL FTIND
OPERATING EXPENDITURDS
BY SERVICE AREAS @ETAIL)
2OI8 BUDCET
20t6
ActualsDepartment
2017
Budget
$ 875,550
1,992,380
2,832,570
2,671,4A0
8l ,970
r,218,730
115,000
1,766,040
3 r5,590
253,47CI
1,157,120
798,92A
807,870
80,470
136,000
1 44,1 00
2,607,870
974,980
1,769,320
10,000
1 92,1 60
2O,g0l,l l0
r 6,000
$3,94A
1,030,2t0
4,724,700
93,900
675,030
t,472,200
240,020
7,024
8,693,020
968,360
r ,053,7 t 0
406,490
2,957,20A
24,404
r 89,400
20lt
Budget
$ 875,550
I,967,860
2,832,5',10
2,671,400
I ,2 r 8,730
I t5,000
1,766,040
3 15,590
253,070
1,t57,t20
798,920
781,?50
80,470
I 30,000
I44,100
2,607,870
9t 4,1 50
1,'197,570
10,000
192,t60
20,629,920
I 6,000
433,940
1,030,210
4,696,890
93,900
6?5,030
1,460,200
240,020
8,653,2I0
968,360
893,710
435,200
2,93',1,200
24,400
189,400
Judlclal
Superior Court
Circuit Budget
Clerk of Superior Court
District Attorney - Circuit
DA - Forfeiture Acct Expense
State Court - Judge
State Confl ict Defenders
State Court - Solicitor
Civil Coun - Chief Judge
Civil Court - Presiding Judge
Civil Court - Clerk
Probate Judge
Juvenile Court
Juvenile Court - Citizens Review
Juvenile Confl ist Defenders
Public Defender - Juvenile Court
Public Defender - Superior Coun
Public Defender - State Court
Civil Coun - Marshal
M arshal Forfeiture Fees
Jury Clerk
'fotal Judicial
Public Safety
Drivers License Bureau
Securiry - Municipal Building
Security - Judicial Center
RCCI
RCCI Inmate Store
Emergency Medical Service Contract
Coroner/I,Iedical Examiner
Animal Services
Emergency Management
878 Engineer
Total Public Safety
Public Works
Highway & Srreet - Administration
Roads and Walkways - Other
Litter Patrol
Traffic Engineering
Marriott Parking
Reynolds Street Deck
Riverwalk/Augusta Commons
Total Public Works
715,891
r,778,006
2,609,2E2
2,236,194
17,49'7
t,t93,677
10t,793
t,532,24s
308,144
229,844
t,t21,445
762,612
760,926
72,064
107,324
139,7't0
2,529,t64
845,386
1,719,822
144.943
19,926,029
14,260
294,332
961,309
4,264,431
79,268
r,080,000
555,094
I,061,543
r59,512
7,020
8182,169
75r,r83
895,904
337,269
2,423,905
186,r93
t25,455
$ 4,719.909
159,830 166,370
LlJseJgo $ si6r4r640
Fund l0l
45
AT'GUSTA, GEORGIA
GENERAI" FUND
OPERATING EXPENDITURES
BY SERT4CU AREAS (DETAII,)
20I8 BUDGE]'
2016
Actuals
2011 2018
Budget BudpetDepartment _
Health And Welfare
Board of Health - Public
Serenity Behavioral Health System
Area Agency on Aging
Project Access
Community Medical Outreach
Miracle Making Ministry - tnd Health
DFAC - Administration/Social
DFA C - Lease/0perations
American Red Cross
Child Enrichment
Safe Homes
Mach Acaderny
Total Health And Welfare
Recreation
Administration
Oeneral Shop
Special Populations
Special Activities
Athletics
Youth Prograrns
Adult Programs
Aquatics
Bethlehem Community Center
Henry H. Brigham Center
Bernie Ward Community Center
Sand Hills
BIyhe Park
Dougherty Park
Dyess Park
Easwiew Park
Four H Camp
Garretl Communiry Center
Hickman Park
Hyde Park
Jamestown Community Center
W. T. Johnson Community Center
McBean Park
McDuffie Woods Park
May Park Community Center
Minnick Part
Carrie J. Mays Community Life Center
Warren Road Community Center
Merry Street Crafi Shop
Henry Brigham - Ceremics
$ r,0M250
27,590
20,000
332,470
48,3 l0
41,040
I I 8,750
318,599
24,640
24,640
8,200
I ,639,016
8s8,473
t7,656
38,753
422,U8
200,785
37,760
158,839
20,000
2t2,035
t92,528
I 14,334
165,216
I 3,795
51,623
16,4 I 8
s5, I 25
2,s13
4,278
,3,878
29,089
l'19,959
t42,312
169,617
6,447
203,125
206,220
4,032
$ 3,669 $
929,2s0
25,000
20,000
262,470
43,3 r0
4 t,040
I I 8,750
397,580
14,640
24,640
8,200
r,509,990
972,3t0
I 34,560
42,280
431 ,960
221,180
70,990
177,700
241,460
226,890
I 17,350
I 85,400
14,210
33,970
32,0t0
170
58,020
6,210
3,090
15,'t60
32, r 50
179,r00
t71,960
I 76,890
9,820
2t3,680
234,480
4,M0
8,500 $
929,250
25,000
20,000
225,000
48,3 l0
90,000
r r 8,750
-390,000
rc,644
24,640
12,00025,000 50,000 50,000t,rr3/s, I,r34}tS0 lp4m-
l,570, I 50
976,890
l 34,560
37,280
431 ,960
22 t,1 80
75,990
1't7,700
25,000
241,660
221,00A
I 14,850
I 85,340
13,t50
3l,390
30,9s0
r70
s6,660
5,780
3,090
I 5,340
32,150
l 77,830
r68,9t0
r 73,890
8,890
213,160
230,1 l0
4,440
8,500
46
Fund l0l
AUGUSTA,6EORGIA
GENERAL FUND
OPERATING EXPENDITURIiS
BY SER\ICT' AREAS (DETAIL)
2OIT BUDGET
Departmenl
2016
Actuals
2017 20r8
Budget Budget
Henry Brigham Senior Center
Banon Villagc Community Center
Blyhe Nutrition Center
McBean Nutrition Center
Carrie J. Mays Nutririon Center
Henry Brigham Nutrition Center
Sand Hills Nutrition Ceoter
Eisenhower Concessions
Other Concessieins
Eisenhower Park
Charles Evans Park
Wood Sreet Park
Brookfield Park
Misc. Parks
Henry Brigham Swim Center
Bernie Ward Swimming Pool
Jones Park Pool
Dyess Park Pool
Golf Course
Fleming Tennis Center
Newman Tennis Center
Augusta Aguatics Center
Fleming Sports Complex
West Augusta Soccer Complex
Diamond Lakes Regional Park
Diamond Lakes Community Center
Diamond Lakes Tennis Complex
The "Boathouse" Community Center
Julian Smith Casino
Julian Smith BBQ Pir
Gracewood Center
Sue Reynolds Center
Fleming Activity Center
Old Govemment House
Lake Olmstead Stadium
New Savannah BluffLock & Dam
Riverwalk
Pendleton King Park
Shiloh Appropriations
Berry Appropriations
Senior Citizens Council
Lucy Craff Laney Museum
Augusla Museum of History
Trees and Landscaping
Cemeteries
RC Historic Socity
Historic Augusta
Ezekiel Harris House
Greater Augusta Ans Council
Augusta./Ri chmond County Library
Total Culture - Recreation
$ 12,960
4,029
50,975
55,096
r 5,960
48,758
48,702
202
20,621
23,015
45,544
452
9,836
338,290
t17,22't
1,784
1,500
I,763
540,203
1 9,1 99
310,821
491,766
7,896
50,490
363,406
338,952
9,039
52,g-il
49,438
48,056
20,324
r,007
5,736
30,393
59,266
336,271
124,808
28,160
6,t20
40,200
t43,670
146,509
700,998
589,101
9,6s0
50,900
143,420
56,870
4,900
5 I,800
56,330
6s,400
58,440
56,020
220
30,750
27,440
43,640
1,850
19,700
282,750
188,420
4,000
5,200
3,000
585,050
24,760
392,930
581,690
9,690
52,500
424,280
475,550
16,560
18,490
10,7A0
49,320
9,230
7,620
7,850
32,380
56,590
330, I 80
142,710
25,000
6,120
40,200
143,670
143,670
819,650
662,910
9,650
50,900
t78,420
56,870
4,900
5 1,800
56,330
66324
58,440
56,870
220
30,750
27,440
43,640
1,850
20,1 50
282,750
189,960
4,000
4,000
4,000
585,050
21,94{)
399,250
517,4t0
t0,350
52,500
398,660
472,640
20,380
72,350
63,370
52,6 t 0
8,900
7,620
7,850
3l,950
56,590
329,490
142,130
25,000
40,2N
143,670
t43,670
820,1 50
652,910-
50,900
178,4202,466,100 2.466,100 2,466,100$ t3,22t,817 $ 14J77,630 $ l4JS0r20
['und l0I
47
AUGUSI'A, GEOR6IA
CENERAL tsUND
OPERATI NG EXPENDITURES
BY SERVICE AREAS (DE,r.AIL)
20It BUDGET
Department
2016
Actuals
20t7 2018
Budget Budget
Housing & Developmenl
UGA - Cooperative Extension
Natural Resources Conservation
Central SavRiver Land Trust
Forestry
Code Enforcement
Development Authority of Augusta
CSRA Regiooal Commission
Alliance for Forr Gordon
Land Bank Authority
Summer Youth Employment - Recrearion
Tree Commission
Totsl Housing And Development
Non Departmentrl
Contingency
Cost Allocation
Pension Health Benefits
General Admin Costs - Nondepartmental
TOTAL NON.DEPARTMENTAL
TOTAL GENERAL FUND OPERATING (l0l)
Opereting Transfers Out
Adjustments
DFA CS-Lease/Operation s
Port Authority
Adult Probation
DUI Fund
SYoCime Victims Asst Program
Emergency Telephone Response
General Fund Granrs
Housing & Neighborhood Development
Zoning Appeals
l,aw Enforcement
Street Lights
Augusta Public Transit System
APT Capital Grants
Employee Health Benefits
Urban Redevelopment Agency
TOTAL OTERATING TRANSFORS OUT
TOTAL CENERAL FUND (l0l)
206,783
(2,290)
53,390
t 6,981
't2s,332
60,560
r 95,820
24,400
141,400
56, r 07
229,98A
23,090
53,390
I 7,310
921,t30
7,700
l 95,820
25,000
l4l,400
53,830
$ 229,980
23,090
48,390
r 7,3 l0
921,t30
200,000
I 95,820
25,000
l4 I ,400
53,830
1,479,493
-
5f000 5,000I,673,650 I,E60,95O
I,100,239 738,160 738,1604,g2l7l7 --*- 616,110 1"S46pI0
$ -_ 79,696,621 $ 83,061,410 $ 83,g02,3g0
2,450,393
545,060
826,025
( 1 ,595,820)
647,t70
837,480
242,420_
140,850
t66,920
1,748,170
502,580
r,235,850
20, i 50
2,236,7r0
1,000,000
2,675,300
608,750
734,050
(476,800)
64't,170
937,480
321,4A2
6,450
4 l 5,820
8 8,410
r03,230
722,730
300,014
68s,850
5,850
2,769,970
735,000
2,675,300
563,t91
I 1 8,180
$ 755,030
735,450
70,000
800,000
589,670
1,000,000
r 7,350
2,236,7t0
3,425,300
608,7s0
58 t,070
250,000
11,069,3309,51 1,403
$ 89,t9E,024
I I J11,750
$ 94J73,t60 $ 94.871.7t0
Fund I0l
48
$
AUGUSTA. GEORGIA
LAW ENFORCEMENT FUND
OPERATING REVENUES
BY R.EVENUE TYPE (DETAIL)
2OI8 BUDGET
20t6
Actuals
2017
Budget
2018
Budget
Revenues
Taxes
Real Properry Tax-Curr Year
Timber Tax-Current Year
Early Pal.rnent 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
Charges for Services
Sheriff Fees - Criminal Bonds
Sheriff Fines & Fees
Printing & Duplicating Service Fees
Telephone Comm-Jail
Social Security Informant Fee
False Alarms for Sheriff
Accident Reports
Criminal Background Checks
Inmate Medical Fees
Inmate Kiosk/Commissary
Prisoner Reimb County Jail
Admin Fees-Specials
Total Charges for Services
Fines & Forfeitures
County Jail-Construction & Staffi ng
Parking Violation
Bond
Total Fines & Forfeitures
Investment Income
Interest Revenues
Total Investment Income
65,673
167,t49
I I 3,753
286,25r
40,600
52,045
2,025
9,535
294,477
7,89r
1,039,399
378,737
18,260
1,708
398,705
(74,447)
$ (74,447)
75,000
170,000
120,000
270,000
40,000
2,000
50,000
2,500
12,000
300,000
10,000
2,500
1,054,000
440,000
15,000
5,000
460,000
(40,000)
$ (40,000)
60,000
160,000
I10,000
280,000
40,000
2,000
55,000
2,000
12,000
300,000
8,000
2,500
1,031,500
400,000
r5,000
2,500
417,500
(60,000)
$ (60,000)
$ 32,73s,390
5,206
(266,s69)
l,069,7lg
102,031
53,286
22,437,719
56,136,791
1,600
1,600
$ 32,15s,600
7,000
(226,9t0)
1,165,400
112,990
55,000
22,729,000
55,998,080
3,000
3,000
$ 32,451,300
5,280
(22s,490)
856,550
I 09,340
50,000
22,956,290
56,203,270
2,500
2,500
Fund 273
49
Description
AUGUSTA. GEORGIA
LAW ENFORCEMENT FUND
OPERATING R.EVENUES
BY REVENUE TYPE (DETAIL)
2OI8 BUDGET
2016 2017 20r8
Description Actuals Budget Budget
Revenues
Contributions and Donations
Contributions and Donations
Total Contributions and Donations
Miscellaneous Income
Miscellaneous Income
Total Miscellaneous Income
Other Financing Sources
Property Sale
Capital Project CarryForwards
Total Other Financing Sources
Totaf Law Enforcement Fund Revenue (2731
Operating Transfers In
General Fund
Total Operating Transfers In
Total Law Enforcement Fund (273)
$$-$
1,445 30,000 10,0001,445 30,000 10,000
41,832 48,300 50,000
41,832 ll2,g70 50,000
57,545,315 57,619,050 57,654,770::--
2,769,970 2,236,710 2,236,710
2,769,970 2,236,710 2,236,710
$ 60,315,285 $ 59,854,760 $ 59,891,490
---
Fund 273
50
Department
AUGUSTA. GEORGIA
LAW ENFORCEMENT FUND
OPERATING EXPENDITURES
BY SERVICE AREAS (DETAIL)
20I8 BUDGET
20t6
Actuals
2017 2018
Budget Budget
Law Enforcement f,'und
Criminal Investigation
Champs/Community Services Division
Sheriff Narcotics Investigation
Records and Identifi cation
Sheriff Road Patrol
Safety - Training Facilities
SheriffSchool Patrol
Sheriff Administration
Uni form/Court Services
Investigative / Fugitive
Phinizy Road Detention Facility
Admini stration Building Security
Housing Contract
Contingency
Cost Allocation
Pension Health Benefits
Current Year Reductions
Operating Transfer Out-General Fund
Operating Transfer Out-General Fund Grants
Operating Transfer Out-Health Benefits
TOTAL LAW ENF'.ORCEMENT FUND (273)
98,800 705,750 529,970
s 61,247,839 $ 59,954,760 $ 59,891,480:--
$ 5,999,244
435,595
1,461,369
7,757,934
19,349,204
872,710
217,469
2,656,364
14,252
2,191,035
17,261,203
66,594
2,219,556
3,190,495
523,731
4.543,405
$ 6,256,800
534,410
7,619,270
1,262,990
19,843,340
1,017,950
170,120
2,920,950
14,260
2,456,340
18,624,990
32,540
(4,122,710)
2,713,320
524,000
5,260,960
20,680
$ 6,270,800
535,410
7,603,270
l,262,990
19,845,840
1,017,350
170,120
2,920,950
14,260
2,462,340
18,616,990
32,540
(4,085,990)
2,713,320
524,000
377,840
5,079,680
Fund 273
51
AUGUSTA, GEORGIA
PORT AUTIIORITY F'UNI)
FISCAL YEAR 2018
2016
Actuals
2017
Budget
14,500
33,000
2018
Budget
$-
41,400
53,860
95,260
27,24;
Revenues
Charges for Services
Miscellaneous Revenue
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/lnterdepartmenta I
Total Expenditures
14,100
32,690
29,510
10,940
5,590
75,434 $ 92,830
45.330
27,247
6,450
$ 33,697
$ 9,305
39,334
22,995
3,800
92,830
92,930 95,260
$ l4,loo
40,500
25,200
10,940
4,520
_s__9s,269_
Fund 104
52
AUGUSTA, GEORGIA
PROBATION FUNI)
FISCAL YEAR 2018
2016
Actuals
208,925
479
2017 2018
Budget Budget
$ 1,601,200 $ 695,000
Revenues
Charges for Services
Miscellaneous Revenue
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contacted Services
Supplies
Interfu nd/Interdepartnental
Non-Departrnental
Total Expenditures
209,404
4t5,920
$ 625,224
1,601,200 695,000
135,450
$ 1,601,200 $ 1,430,450::
427,227
155,762
40,955
1,376_
1,206,070
256,160
79,790
5,630
53,550
1,093,460
277,190
53,300
6,500
$ 625,320 $ 1,601,200 $ 1,430,450
-:--
Fund 151
53
AUGUSTA, GEORGIA
LIFE SKILLS MENTORING COURT FT]NI)
FISCAL YEAR 2018
2016
Actuals
Revenues
Fines and Forfeitures
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
IDF-GF Allocation
Total Expenditures
2017
Budget
$ 7,000
_$__2999_
2018
Budget
$ 7,000
$ 7,ooo
6,000
930
70
$
$
$
$
6,000
1,000
$ 7,000 $ 7,000
Fund 203
54
$
$
AUGUSTA, GEORGIA
DUI COURT FT]ND
FISCAL YEAR 2018
2016
Actuals
323,106
714
2017
Budget
$ 225,000
2018
Budget
$ 320,000
Revenues
Fines and Forfeitures
lnvestment Income
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Interfu nd/Interdepartmental
Non-Departmental
Total Expenditures
323,920
88,410
412,230
225,000
140,950
320,000
70,000
365,850 390,000
285,503
57,961
26,825
15,975
$ 281,880
97,000
51,630
19,630
(83,290)
$ 291,850
103,450
57,130
30,330
(92,760)
386,264 365,950 390,000
Fund 204
55
Revenues
Licenses and Permits
Fines and Forfeitures
lnvestment lncome
Miscellaneous Revenue
Total Revenues
Expenditures
Purchased/Contracted Services
Interfu nd/Interdepartmental
Non-Departmental
Total Expenditures
AUGUSTA, GEORGIA
DRUG COURT FUND
FISCAL YEAR 2018
2016
Actuals
$-
53,660
537
6,000
$ 60,197
$-
3,550
20t7
Budget
$-
135,000
2018
Budget
$
91,620_
$ 135,000
$ 85,000
3,130
46,970
$ 91,620
$ 85,000
6,620_
$ 3,550 135,000 $ 91,620
Fund 205
s6
AUGUSTA, GEORGIA
LAW LIBRARY FI]NI)
F'ISCAL YEAR 2018
2016
Actuals
154,474
189
2017
Budget
$ 179,920
2018
Budget
$ 161,580
Revenues
Charges for Services
Investment lncome
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Interfu nd/Interdepartmental
Cost Reimbursement
Total Expenditures
154,663 t79,920 l6l.s80
$ 46,260
298
107,639
(4,048)
46,660
150
133,060
t:
46,650
150
114,730
t:
150.149 179,920 l6l,5g0
Fund 206
57
AUGUSTA, GEORGIA
5% CRIME VICTIMIS ASST. PROGRAM F'UND
FISCAL YEAR 2018
2016
Actuals
157,138 $
126
2017
Budget
175,000
2018
Budget
$ 150,000
Revenues
Fines and Forfeitures
lnvestment lncome
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Interfu nd/Interdepartmental
Non-Departmental
Total Expenditures
157,264
103,230
260,494
204,077
2,517
1,818
12,082-
175,000
166,920
_q_141,e29_
150,000
_q_l_1q999_
318,090
4,250
4,510
15,070
$ 325,860
7,700
7,210
16,690
(207,460)
_$_i_1q999_$ 220,494 341.920
Fund 207
58
AUGUSTA, GEORGIA
SUPPLEMENTAL JWENILE SERVICES tr'UND
F'ISCAL YEAR 2018
2016
Actuals
2017
Budget
$ 8,500
200
2018
Budget
$ 8,500
200
Revenues
Charges for Services
Fines and Forfeitures
lnvestment Income
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Interfu nd/Interdepartmental
Total Expenditures
$ 4,103
450
11,974
8.700 $ 8,700
3,945
158
1.140
7,7g;
910
$-
7,010
1,690
$ 13,564 8,700 $ 9,700
Fund 208
59
AUGUSTA, GEORGIA
DISTRICT ATTORNEY 5o/o CV AP FUND
FISCAL YEAR 2OI8
2016
Actuals
2017 2018
Budget Budget
Revenues
Fines and Forfeitures
Invesknent Income
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Supplies
Interfu nd/Interdepartrnental
Non-Departrnental
Total Expenditures
126,534
1,77 5
$ 128,309
$ 120,000
1,000
$ 121,000
$ 120,000
120,000
93,930
2,260
23,810
j_l20,999_
1,750
36,210
83,960
830
1,750 121,000
Fund 209
60
AUGUSTA, GEORGIA
F'EDERAL DRUG FORT'EITT]RES FUND
FISCAL YEAR 2018
2016
Actuals
84,831 $
1,459
2017
Budget
200,000
2018
Budget
$ 200,000
Revenues
Fines and Forfeitures
lnvestment lncome
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Total Expenditures
s 86,290 $ 200,000 $ 200,000
--:
$ 32,347
15,479
_$ 47,826_
$ 58,000
142,000
_q__200,999_
$-
200,000
$ 200,000
Fund 211
61
AUGUSTA, GEORGIA
STATE DRUG FORFEITURES FUND
FISCAL YEAR 2OT8
2016
Actuals
Revenues
Fines and Forfeitures
lnvestment Income
Other Financing Sources
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Capital Outlay
Total Expenditures
$ 14,750
29,055
102,029
156,531
2,426
2017
Budget
$ 250,000
200,000
2018
Budget
$ 250,000
200,00049,448
208,405 450,000 450,000
22,550
162,050
265,400
$-
250,000
200,000
145,834 450,000 450,000
Fund 212
62
Revenues
Charges for Services
lnvestment Income
Other Financing Sources
Total Revenues
Expenditures
Purchased/Contracted Services
Interfrrnd/Interdepartmenta I
Total Expenditures
AUGUSTA, GEORGIA
WIRELESS PHASE F'ITND
FISCAL YEAR2Ol8
2016
Actuals
501,732
7,098
$ 508,830
20t7
Budget
$ 350,000
1,000
229,330
_$_tgg;!g_
2018
Budget
$ 350,000
4,000
$ 354,000
s 238,775
1,810
578,820
1,510
351,990
2,010
_$_:.80,39_ _$___ 354,ggg_
Fund 215
63
AUGUSTA, GEORGIA
EMERGENCY TELEPHONE SYSTEM FUND
FISCAL YEAR 2018
2016
Actuals
2,953,612
4,219
l6l
2017
Budget
$ 2,57g,ooo
1,000
2018
Budget
$ 2,843,000
2,500_
Revenues
Charges for Services
lnvestment Income
Contributions and Donations
Miscellaneous Revenue
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Non-Departmental
Total
Transfers Out
Total Expenditures
r.709
2,959,701
722,730
$ 3,682,431
$ 2,899,760
lgg,60l
l33,lg7
130,312
3t1,202_
3,673,062
9,370
$ 3,682,432
2,579,000
1,748,170
4,327,170
$ 3,507,470
296,130
202,490
331,390
(57,360)
4,270,120
57,050
_$ #n,n}_
2,945,500
800,000
_q_1,645J99-
$ 3,175,480
2gg,l70
178,570
340,630
(380,350)
3,602,500
43,000
3,645,500
Fund 216
64
Revenues
Licenses And Permits
Investrnent lncome
Other Financing Sources
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted S ervices
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Non-Departmental
Total
Transfers Out
Total Expenditures
AUGUSTA, GEORGIA
BUILDING INSPECTIONS FUND
FISCAL YEAR 2018
2016
Actuals
1,516,705
8,024
1,524,729 2,142,610
2017
Budget
$ 1,450,050
692,560
2018
Budget
$ 1,450,100
400,990
1,851,090
$ 917,183
77,219
60,750
l2l,l07
217,666_
1,204,730
196,510
155,140
248,840
251,310
1,104,890
226,840
83,750
I15,000
304,360_
59.970
1,393,925
2,370
1,396,295
2,r16,500 1,934,940
26,110 16,250
2,142,610 1,851,090
Fund 217
65
Revenues
Licenses and Permits
lntergovernmental Revenue
Charges for Services
Fines and Forfeitures
Contributions and Donations
Miscelleneous Revenue
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
lnterfu nd/Interdepartmental
Other Costs
Total Expenditures
4,541 t2t 4,120,900 2,366,740
AUGUSTA, GEORGIA
GENERAL F'[]ND GRANTS
F'ISCAL YEAR 2018
2016
Actuals
$ 241,628
2,155,964
5,706
68,599
2,972
2,066,252
300,014
_s__1,841,135_
2017
Budget
$ 220,550
3,762,000
7,000
131,250_
2018
Budget
$ 230,980
2,og7,2oo
7,000
41,560
523,260 589.670
$ 4,644,060 $ 2,956,410
$ 918,434
820,109
748,877
236,936
1,865
49,056
_$ 2J74277
1,591,560
1,569,880
1,030,080
299,720
3,300
149,520
1,373,370
730,490
598,260
100,290
6,000
148,000
$ 4,644,060 $ 2,956,410
Fund 220
66
AUGUSTA, GEORGIA
HOUSING COMMUNITY DEVELOPMENT T'UND
FISCAL YEAR 2OI8
Revenues
lntergovernmental Revenue
lnvestment lncome
Miscellaneous Revenue
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfi rnd/lnterdep artmental
Non-Departmental
Total
Transfers Out
Total Expenditures _s ssq,on 5.501.440
2016
Actuals
3,762,126
(2,880)
394,342
4,153,599
t.194.920
$ 5,348,508
2017
Budget
$ 4,223,360
42,230
4,265,590
1,235,950
$ 5,501,440
2018
Budget
$ 6,606,130
20,000
538,200
7,1&,330
1,000,000
$ 8,164,330
1,239,754
3,943,255
24,799
6,026
223,774-
$ 1,495,810
3,950,559
39,340
210,172
(123,100)
5,472,790
29,660
1,513,360
6,747,450
65,390
364"350
(544,720)
9,145,930
19,500
5,337,597
3.430
8,164,330
Fund 221
67
AUGUSTA, GEORGIA
I'RBAI\ DEVELOPMENT ACTION GRANT
F'ISCAL YEAR 2018
2016
Actuals
2017 2018
Budget Budget
$s00$-183
Revenues
Investment lncome
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Other Costs
Total Expenditures
$ (41) $$(s)$
183$s00 $
63,1 83
s00 $
:'
63,137 $500 $
Funil222
68
Revenues
Licenses And Permits
Transfers In
Total Revenues
Expenditures
Purchased/Contracted Services
Interfu nd/lnterdepartmental
Total Expenditures
AUGUSTA, GEORGIA
APPEALS BOARD FT.II\D
FISCAL YEAR 2OI8
12,649
2,500
15,149
$ 22,290
3,360
$ 25,650
2016 2017 20r8
Actuals Budget Budget
$ 9,325 $ 5,500 $8,400
5,950 20,150 17,350
_$___ls,r?s_ _{ 2s,6sg_ _$____2s,?sg_
22,350
3,400
25,750
Fund 231
69
AUGUSTA, GEORGIA
TIA 25YO DISCRETIONARY FI]ND
FISCAL YEAR 2018
2016
Actuals
Revenues
Taxes
lnvestment lncome
Other Financing Sources
Total Revenues
Bxpenditures
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Non-Departmental
Total
Transfers Out
Total Expenditures
3,339,124 $ 3,500,000
21,156
3,360,290
5,104,550
$ 8,604,550
2017
Budget
2018
Budget
$ 3,400,000
4,929,290
s 8,228,280
(116,058)
l,69g
513,680
10,610
$ 1,260,000
4,336,120
70,970
2,733,990
8,400,970
$ 1,260,000
3,327,000
16,290
2,602,970
7,206,150
1,022,130
$ 8,228,280
409,930
203.580
409,930 $ 8,604,550
Fund 235
70
AUGUSTA, GEORGIA
NPDES PERMIT F'EES FUND
F'ISCAL YEAR 2018
17,511
406
2017 2018
Budget Budget
$ 20,000 $ 15,000
2016
Actuals
Revenues
Licenses And Permits
Investment lncome
Total Revenues
Expenditures
Supplies
Total Expenditures
l_l?,et?_ _q_zqggg_15,000
$ 20,000 $ 15,000
$ 20,000 $ 15,000
Fund 261
7t
AUGUSTA, GEORGIA
URBAN SERVICES DISTRICT F'UND
FISCAL YEAR 2018
2016
Actuals
Revenues
Taxes
lnvestment lncome
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Supplies
Interfund/Interdepartmental
Non-Departmental
Total
Transfers Out
Total Expenditures
9,538,811
18,659
$ 9,557,470
2017
Budget
$ 9,546,680
10,000
_$_9,556,689_
2018
Budget
$ 9,645,450
7,500
9,652,950
10,140
I 1,650
9,366
(6,780)
13,340_
10,210
11,400
1,845,540
15,926
10,361,258
$ 10,377,184
21,610
9,535,070
j_us6,689_
1,967,330
7,785,620
_$_-9,652,959_
Fund 271
72
AUGUSTA, GEORGIA
CAPITAL OUTLAY FI]ND
FISCAL YEAR 2018
2016 2017
Actuals Budget
2018
Budget
Revenues
Taxes
Intergovernmental Revenue
Investment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/lnterdepartmental
Debt Service
Non-Departmental
Total
Transfers Out
Total Expenditures
$ 3,756,706
331,345
8,523_
4,096,574
321,401
$ 4,417,975
3,665,840
19,750
20,000
2,,992,030
6,596,620
242,420
_$_6,83X919_
3,686,390
472,000
20,000
4,179,390
$ 4,178,390
3.445.365
$ 3,445,365 6,839,040
420,429
609,196
2,290,807
29,140
96,793_
$ 454,560
604,540
5,109,640
19,410
88,050
414,640
6,690,940
149,200
$ 150,000
440,000
20,660
3,492,330
4,102,990
75,400
_$_4,r?8!29_
Ftnd272
73
Revenues
Taxes
lntergovernmental Revenue
Charges for Services
lnvestment lncome
Miscellaneous Revenue
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Cost Reimbursement
Non-Departmental
Total
Transfers Out
Total Expenditures
AUGUSTA, GEORGIA
FIRE PROTECTION F[]ND
FISCAL YEAR 2OI8
2016
Actuals
$ 20,315,520
610,170
17g,l52
36,334
1,500
1,461
21,143,137
6,256,966
l-2i,400,003_
2017
Budget
$ 20,294,190
604,890
175,660
25,000
2018
Budget
$ 21,803,470
596,980
l g7,gg0
25,000
48g,74;
21,599,490 22,613,430
5,779,5005,778,500
$ 27,367,990 $ 28,391,930
$ 22,251,321
784,793
1,630,953
54,926
994,272
$ 22,894,390
848,320
1,739,370
576,860
852,710
68,880
$ 23,212,930
937,520
1,720,960
I15,000
1,031,320
1,074,460
25,716,165
44,590
_$ 2sJ6oJ4s
26,980,530 28,092,190
387.4s0 299.740
$ 27,367,980 $ 28,391,930
Fund 274
74
Revenues
Licenses And Permits
lnvestment Income
Miscellaneous Revenue
Total Revenues
Expenditures
Interfrrnd/Interdep artmental
Transfers Out
Total Expenditures
AUGUSTA, GEORGIA
OCCI]PATION TAX F'T]ND
F'ISCAL YEAR 2018
2016
Actuals
3,314,963
2,933
17,966
2017
Budget
$ 3,776,200
37,510
_$_3,8134!_
20r8
Budget
$ 3,776,200
40,860
j_uy,069_$ 3,335,762
$ 8,710 $ 10,230
3,326,793 3,905,000 3,906,930
_t_3,335,?63_ _$_19]349_ _q_3,8 r ?,ggg_
Fund 275
75
Revenues
Charges for Services
lnvestment Income
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Total
Transfers Out
Total Expenditures
AUGUSTA, GEORGIA
STREET LIGHTS FUNI)
FISCAL YEAR 2018
2016
Actuals
$ 2,051,515
(2,790)
2,049,725
2,359,530
$ 4,407,255
2017
Budget
$ 3,433,410
20r8
Budget
$ 6,122,970_
3,433,410 6,122,970
$ 201,261
583
4,965,504
25,000
33,522
5,125,870
322,900
13,570
5,655,570
64,110
6,056,150
790
2,623,530
$ 6,056,940 6,122,970
$ 331,140
15,950
5,659,770
I 13,310
6,llg,l7o
3,800
_$ 6J22,no_5,126,660 $ 6,056,940
Fund 276
76
AUGUSTA, GEORGIA
DOWNTOWI\ DEVELOPMENT AUTHORITY FIJND
FISCAL FUND 2018
2016
Actuals
2017
Budget
2018
Budget
Revenues
Investment Income
Transfers In
Total Revenues
Expenditures
Interfu nd/Interdepartmental
Other Costs
Total Expenditures
164,520 t62,230
$ 164,520 $ 162,230::
$ 9,910
t54,610
$ 164,520
$ 7,620
154,610
160,640
$ 160,640
6,030
154,610
162,230 $ 160,640
Fund 277
77
$-$
AUGUSTA, GEORGIA
SHERIFF'S DEPT. CAPITAL OUTLAY FUND
FISCAL YEAR 2018
2016
Actuals
2017
Budget
$ 200,000
2018
Budget
$ 200,000
Revenues
Charges for Services
lnvestment Income
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Capital Outlay
Total Expenditures
$ 96,416
22,633
10,589
95,418
998
200,000 200,000
3,450
40,920
155,630
200,000
33,222 $ 200,000 $ 200,000
Fund 278
78
AUGUSTA, GEORGIA
COI\MENTION CENTER FUNI)
FISCAL YEAR 2018
2016
Actuals
2017
Budget
$ 250,000
1,100,000
20r8
Budget
$ 250,000
1,250,000
Revenues
Taxes
Charges for Services
lnvesfinent Income
Total Revenues
Expenditures
Purchased/Contracted Services
Total Expenditures
$ 329,',747
791,626
(3,256)
j_l,118,11?_$ 1,350,000 $ 1,500,000::
1,434,455 $ 1,350,000 $ 1,500,000
$ 1,434,455 $ 1,350,000 $ 1,500,000:::
Fund 281
79
AUGUSTA, GEORGIA
TAX ALLOCATION DISTRICT #2 FI.]NI)
FISCAL YEAR 2018
Revenues
Taxes
Inveshnent Income
Miscellaneous Revenue
Total Revenues
Expenditures
Other Costs
Total Expenditures
2016
Actuals
741,188
695
179,196
$ 921,079 $ 997,700
2017
Budget
$ 817,500
180,200
2018
Budget
$ 823,780
185,950
_{_1,009,?30_
447,322 997,700
$ 447,322 997,700
$ 1,009,730
_q-j,009,?39_
Fund 292 80
AUGUSTA, GEORGIA
TAX ALLOCATION DISTRICT #3 FT]ND
FISCAL YEAR 2018
Revenues
Taxes
Investment Income
Miscellaneous Revenue
Total Revenues
Expenditures
Other Costs
Total Expenditures
2016 2017 2018
Actuals Budget Budget
$ 561,032 $ 577,500 $ 577,500
143
871,687 907,000 907,000
$ 1,432,862 $ 1,494,500 $ 1,494,500
$ $ 1,484,500 $ 1,494,500
$ - $ 1,484,500 $ 1,484,500
Fund 293 81
AUGUSTA, GEORGIA
TAX ALLOCATION DISTRICT #4 FUND
FISCAL YEAR 2018
2016
Actuals
2017
Budget
25,279 $ 25,500
133
2018
Budget
$ 17,300
Revenues
Taxes
lnvestment Income
Total Revenues
Expenditures
Other Costs
Total Expenditures
25,412 $ 25,500 $ 17,300
$ 33,959 $ 25,500 17,300
33,959 $ 25,500 $ 17,300
Fund 294
82
Revenues
Taxes
AUGUSTA., GEORGIA
PROMOTION RICHMOND COT]NTY F'UND
FISCAL YEAR 2018
2016
Actuals
2017 2018
Budget Budget
s 6,956,500 $ 7,000,000
Total Revenues
Expenditures
Other Costs
Transfers Out
Total Expenditures
$ 5,872,964
$ 5,872,964 $ 6,956,500 $ 7,000,000
$ 4,512,964 $ 5,596,500 $ 5,640,000
1,360,000 1,360,000 1,360,000
$ 5,872,964 $ 6,956,500 $ 7,000,000:::
Fund 296
83
AUGUSTA, GEORGIA
TRANSPORTATION AND TOURISM FUND
FISCAL YEAR 2018
2016
Actuals
2017
Budget
2018
Budget
Revenues
Charges for Services
lnvestment Income
Other Financing Sources
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Interfu nd/Interdepartmental
Non-Departmental
Total
Transfers Out
Total Expenditures
$ 878,729 $ 1,150,000::$ 800,000
$ 875,249 $ 800,000 $ 800,000
3'480
35o,oo; :
s 276,675
I1,097
361
288,123
1,100,000
1,388,123
$ 350,000
150,000
500,000
650,000
$ 1,150,000
$ 150,000
150,000
650,000
_!___q00,ggg_
Fund 297
84
AUGUSTA, GEORGIA
URBAN REDEVELOPMENT PROJECTS FUND
FISCAL YEAR 2018
Revenues
Charges for Services
Investment lncome
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Non-Departmental
Total Expenditures
2016
Actuals
I1,500
5,1 96
16,686
2,700,000
440,949
640,755
5,000
20,320_
$ 1,106,923
2017
Budget
$-
2,377,940
2,377,940
2018
Budget
$-
l,3gg,4l0
l,3gg,4l0
2,716,696 $ 2,377,840 1,399,410
1,125,000
222,160
50,000
2,250_
_q_r,3eellg_
$ 1,475,000
200,000
50,000
2,940
650,000
_s 2377 W_
Fund 298
85
AUGUSTA GEORGIA
SPECIAL 1% SALES TAX, PHASE III FUNI)
F'ISCAL YEAR 2018
2016
Actuals
Revenues
lntergovernmental Revenue
Investment lncome
Other Financing Sources
Total Revenues
Expenditures
Purchased/Contracted Servi ces
Capital Outlay
Interfu nd/Interdepartmental
Other Costs
Total Expenditures
1,033,122
61,015
2017
Budget
$ 1,049,420
t2,227,140
2018
Budget
$-
10,033,100
$ 10,033,1001,094,137 $ 13,276,560
$ l0t,l94
38,646
88,490
119,245
_$ 34757s
310,000 39,500
11,902,290 9,529,500
64,270 14,100
1,000,000 450,000
_$ 13276,s60_ t1g{33,]9q
Fund 323
85
AUGUSTA, GEORGIA
SPECIAL 1% SALES TAX, PHASE MLIND
FISCAL YEAR 2018
2016
Actuals
2017
Budget
2018
Budget
Revenues
Intergovernmental Revenue
Investment Income
Other Financing Sources
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Other Costs
Non-Departmental
Total Expenditures
20,195 $
74,698
- 11,300,290 11,534,960
r_t 1,534,%9_94,893 $ I1,300,290
70,196
3,056
126,080
$ 199,332
$ 590,000
110,000
6,56o,ooo
70,290
170,000
3,800,000
_t_11,300229_
$ 795,000
I10,000
6,950,000
9,960
170,000
3,600,000
_{_11,s34,969_
Fund 324
87
AUGUSTA, GEORGIA
SPECIAL 1% SALES TAX, PHASE V FLrND
FISCAL YEAR 2018
2016
Actuals
Revenues
lnvestment Income
Other Financing Sources
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/lnterdepartmental
Other Costs
Non-Departmental
Total Expenditures
2017 2018
Budget Budget
40,515 $$-
8,011,680
40,515
5,721,260
$ 5,721,260 8,011,690
78,853
45,946
I13,860
528,500
I13,500
3,205,000
25,260
50,000
1,799,000
$ 300,000
I10,000
2,440,000
11,690
50,000
5,100,000
_$_Lql,6!9_238,659 s 5,721,260
Fund 325
88
AUGUSTA, GEORGIA
SPECIAL 1% SALES TAX, PHASE VI FL]ND
FISCAL YEAR 2018
2016
Actuals
2017
Budget
$ 1,800,000
2018
Budget
$
Revenues
Taxes
Intergovernmental Revenue
lnvestment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Servi ces
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Other Costs
Non-Departmental
Total
Transfers Out
Total Expenditures
8,499,392
43,905
181,556
42,5g1,52;
tl2,Q1 <)nt trJeLrJLv
31,635,790
9,724,943 31,635,790
658,658
$ 9,383,501 $ 44,381,520 $ 31,635,780
$ 905,454
1,559,229
220,997
4,276,791
l,l89,g63
1,687,222
_q-9,844,565_
$ 1,236,630
4,493,350
935,520
17,097,760
l,lg2,g40
7,575,000
I 1,935,060
$ 1,359,710
2,274,500
615,000
12,045,000
382,870
1,475,000
13,469,030
31,620,110
15,670
$ 31,635,780
9,939,555 44 356,160
5,010 25,360
$ 44,381,520
Fund 328
89
AUGUSTA, GEORGIA
SPECTAL 1% SALES TA)q PHASE 7 FUND
FISCAL YEAR 2018
2016
Actuals
Revenues
Taxes
lnvestment Income
Other Financing Sources
Total Revenues
Expenditures
Personal Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfirnd/Interdepartm ental
Other Costs
Non-Departmental
Total
Transfers Out
Total Expenditures
$ 27,198,969
I 1,303
$ 27,210,272
2017
Budget
$ 37,200,000
51,456,000
$ 88,656,000
2018
Budget
$ 37,200,000
51,910,460
$ 89,110,460
$ 48,985
657,359
28,600
2,027,994
4,990,774
7,753,612
5,479,366
$ 13,231,978
$-
8,299,180
1,690,200
3,730,730
9,700,000
64,314,890
$-
6,662,900
l,6go,2oo
3,585,730
454,460
9,470,000
66,326,170
88,179,46087,725,000
931 000 931,000
$ 88,656,000 $ 89,110,460
Fund 329 90
AUGUSTA, GEORGIA
CAPITAL PROJECT FOR PUBLIC ROADS FI.,ND
FISCAL YEAR 2018
2016
Actuals
2017 2018
Budget Budget
$ 1,500,000 $ 1,500,000
4,601,030 4,602,620
20,758
Revenues
Intergovernmental Revenue
Investnent Income
Other Financing Sources
Total Revenues
Expenditures
Purchased/Contracted Services
Capital Outlay
Interfu nd.finterdepartrnental
Total Expenditures
$ 20,759 $ 6,101,030 $ 6,102,620: : ==!=====:=!:-
1,478
2,500,062
440
$ 2,501,980
$ 100,000 $ 100,000
6,000,000 6,000,000
1,030 2,620
_q_q10r,039_ _$ 6,102,6n
Fund 335
91
Revenues
Taxes
Intergovernmental Revenue
Investment lncome
Total Revenues
Expenditures
Purchased/Contracted Services
Capital Outlay
Other Costs
Total Expenditures
AUGUSTA, GEORGIA
TIA PROJECTS FI]ND
FISCAL YEAR 2018
2016
Actuals
$ 16,531,816
1,230,337
(27,072)
_$__l-?,?35,08_!_
2017
Budget
$ 2l ,820, I 80
2018
Budget
$ 21,820,180
$ 21,820,180
$ 1,042,924
20,575,463
24,320
-$ T,6AJU
$ 2,097,000
19,723,180_
s 2,097,000
19,723,180_
s 21 ,820,1 80 $ 2l ,920,1 g0
Fund 371 92
AUGUSTA, GEORGIA
COLISEUM AUTHORITY REVENUE BOND SERIES 2O1O F'UND
FISCAL YEAR 2018
2016
Actuals
$ 370,000
2,261
372,261
1,360,000
$ 1,732,261
370,000
1,360,000
$ 1,730,000
5l5,gg0
1,360,000
l_1,9?5,990
2017 2018
Budget Budget
$ 370,000 $ 515,890
Revenues
Taxes
Investment Income
Total
Transfers In
Total Revenues
Expenditures
Debt Service
Non-Departmental
Total Expenditures
r,730,300$1,730,000rt,1i3,333
$ 1,730,300 $ 1,730,000 $ 1,875,890
Fund 421
93
Revenues
lntergovernmental Revenue
Charges for Services
Investment lncome
Miscellaneous Revenue
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Depreciation and Amortization
Other Costs
Debt Service
Non-Departmental
Total
Transfers Out
Total Expenditures
AUGUSTA, GEORGIA
WATER SEWERAGE FI.TND
F'ISCAL YEAR 2018
2016
Actuals
$ 8,430,830
83,044,211
72,544
502,036
33,882
92,083,503
5,0oo,oo0
$ 97,093,503
2017
Budget
$ 9,931,050
85,372,290
49,000
679,590
38,671,190
2018
Budget
$ 7,507,250
86,524,590
73,840
358,870
36,976,650
131,441,200134,701
$ 134,701,100 $ 131,441,200
100
16,601,435
I1,012,930
9,853,144
9,476,549
28,964,019
1,020,747
805,838
77,734,660
34,968,065
$ 112,702,725
$ 19,924,760
12,443,010
12,357,660
7,231,690
9,739,160
30,488,210
940,000
5,233,500
158,840
$ 20,887,930
12,671,870
12,086,830
4,431,490
10,780,820
30,488,210
1,000,000
2,976,930_
98,516,830 95,324,070
36,184,270 36,117,130
$ 134,701,100 $ 131,441,200
Fund 506
94
AUGUSTA, GEORGIA
WATER SEWERAGE RENEWAL EXTENSION FI.]ND
FISCAL YEAR 2018
Revenues
Investment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Purchased/Contracted Services
Capital Outlay
Interfun d/Interdepartmental
Non-Departmental
Total Expenditures
2016
Actuals
(27,467)
3,274,015
2017
Budget
2018
Budget
(27,467) $ -
32,639,600
32,639,600
3,705,900 12,727,950
$ 2,950,460
19,039,240
5,900
14,349,900
$ 36,344,500
$-
7,070
12,720,990
$ 12,727,950
$ 3,246,549 $ 36,344,500 $ 12,727,950:::===a:+
236,320
2,082,818
6,420-
$ 2,325,558
Fund 507
95
AUGUSTA, GEORGIA
1996 WATER SEWERAGE BOND FT]ND
FISCAL YEAR 2OI8
2016
Actuals
Revenues
lnvestment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
lnterfu nd/Interdepartmental
Debt Service
Total Expenditures
$ 1,212
164,505
165,717
4,509,379
_$ 4,674,095
2017
Budget
$-
276,070
276,070
4,512,340
2018
Budget
$ 4,493,790
230,140
4,723,930
$ 4,788,410 $ 4,723,930
$ 2,000
2,343,301
_q_2,34s391_$ 4,788,410
$ 2,360
4,721,570
_s 4JB9n_
$ 2,980
4,785,430
Fund 508
96
AUGUSTA, GEORGIA
2OOO WATER SEWERAGE BOND SERIES F'I.IND
FISCAL YEAR 2018
2016
Actuals
2017
Budget
$-
368,620
368,620
2018
Budget
297,210
297,210
6,702,320
6,999,530
3,61;
6,995,920-
j_6,999,539_
Revenues
Investment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Purchased/Contracted Services
Interfi .rndi Interdepartmental
Debt Service
Non-Departmental
Total Expenditures
6,713,273
$ 7,006,751
6,721,610
$ 7,090,230
1,743
29r,735
293,478
s50
4,570
4,014,508
_q_tgle,62!_
$
5,080
7,0'17,960
7,290
$ 7,090,230
Fund 509
97
AUGUSTA, GEORGIA
WATER SEWERAGE BOND 2OO2 SERIES FUNI)
FISCAL YEAR 2018
2016
Actuals
2017
Budget
2018
Budget
Revenues
lnvestment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Purchased/Contracted Services
Capital Outlay
Interfu nd/Interdepartmental
Debt Service
Non Departmental
Total Expenditures
495,206
4gg,694
9,148,657
1,241
4,610
5,516,41I
5,522,262
892,g0;
gg2,g00
469,310
469,310
3,499 $
9,146,500 4,701,900
$ 9,637,351 $ 10,039,400 s 5,170,210
$ 8,360
30
5,540
9,335,170
690,300
$ 10,039,400
4,24;
5,165,970
5,170,210
Fund 510
98
AUGUSTA, GEORGIA
WATER SEWERAGE BONDS 2OO4 SERIES F'IIND
FISCAL YEAR 2018
2016
Actuals
2017
Budget
2018
Budget
s-
1,358,200
1,359,200
6,319,820
Revenues
lnvestment lncome
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Purchased/Contracted Services
Capital Outlay
Interfu nd/Interdepartmental
Debt Service
Non-Departmental
Total Expenditures
530,496
6,310,900
$ 6,841,286
158,872
(69,458)
9,950
6,514,413_
6,612,777
5,450,120
6,320,1l0
(5,976)
536,462 5.450 120
$ I l,770,230 7,678,020
$ 1,904,460
832,140
9,310
6,507,150
2,517,170
_$ 11J70230_
6,50;
6,739,390
933.140
$ 7,678,020
Fund 511
99
AUGUSTA, GEORGIA
WATER SEWERAGE BONDS 2012 SERIES FUND
FISCAL YEAR 2018
Revenues
lnvestment lncome
Other Financing Sources
TotaI
Transfers In
Total Revenues
Expenditures
Purchased/Contracted Services
Capital Outlay
lnterfu nd/lnterdepartmental
Debt Service
Non-Departmental
Total Expenditures
2016
Actuals
(7,651)
1,322,417
$ 1,314,766
2017
Budget
(7,651) $7,000
36,046,470
36,053,470
1,333,040
$ 37,386,510
2018
Budget
$ 5,000
4,773,340
4,778,340
1,322,420
$ 6,100,760
s 1,810,932
(1,804,949)
2,490
808,140
$ 4,364,870
21,110,760
10,620
1,357,950
10,542,310
s-
5,330
1,357,950
4,737,490
$ 816,614 $ 37,386,510 $ 6,100,760
Fund 512
100
AUGUSTA, GEORGIA
WATER SEWERAGE BONDS 2013 SERIES FT}ND
FISCAL YEAR 2018
2016
Actuals
2017
Budget
2018
Budget
Revenues
Investment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Interfu nd/lndepartmental
Debt Service
Non-Departmental
Total Expenditures
(666) $
4,115
25,000
4,120
25,000
3,449 29,120 25,000
l,699,44g 1.703.280 1,728,650
1,702,897 1,732,400 1,753,650
6,790
809,998
1,530
1,701,750
29,120
$ 2,160
1,729,650
22,940
$ 816,788 $ 1,732,400::1,753,650
Fund 513
101
AUGUSTA, GEORGIA
WATER SEWERAGE BONDS 2014 SERIES FT'ND
F'ISCAL YEAR 2018
Revenues
lnvestment Income
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Purchased/Contracted Services
Capital Outlay
lnterfu nd/lnterdepartmental
Debt Service
Non-Departmental
Total Expenditures
20t6
Actuals
(6,304)
116,939
710,634
l,g43,5gg
$ 2,054,222
2017
Budget
$ 40,000
19,312,990
19,352,990
7,944,930
$ 21,297,8t0
2018
Budget
$ 20,000
15,709,600
15,729,600
1,944,590
$ 17,674,190
$ 3,964,369
(3,963,367)
898,045
$ 899,047
$ 2,769,900
15,950,170
140
1,944,790
633,810
_$ 21297,810_
$-
4,510
l,g4g,0g0
15,721,600
_$ l?,674,190.
Fund 514 t02
AUGUSTA, GEORGIA
WASTE MANAGEMENT F'UND
F'ISCAL YEAR 2018
2016
Actuals
1,213,066
13,654,580
108,047
925
2017
Budget
.$
14,009,400
2018
Budget
$
14,251,490_
Revenues
Intergovernmental Revenue
Charges for Services
Investment Income
Miscellaneous Revenue
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
lnterfu nd/Interdepartmental
Depreciation and Amortization
Other Costs
Debt Service
Non-Departmental
Total
Transfers Out
Total Expenditures
$ 14,976,618 $ 14,009,400 _$ 14251,490
$ 1,480,992
1,087,772
2,995,269
827,842
I,163,427
2,l gg,3g0
275,126
12,136_
10,030,953 I l,g15,gl0
1,729,140 2,093,490
$ 2,159,940
2,027,330
3,956,250
l,l00,lg0
2,202,690
272,370
t97,160_
$ 2,067,260
2,l5g,gg0
4,022,690
1,429,410
2,199,400
275,000
197,160
(t27,690)
12,211,220
2,040,270
11,759,093 $ 14,009,400 $14,251,490
Fund 541
103
Revenues
Intergovernmental Revenue
Charges for Services
lnvestment Income
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
lnterfu nd/Interdepartmental
Depreciation and Amortization
Other Costs
Non-Departmental
Total
Transfers Out
Total Expenditures
AUGUSTA, GEORGIA
GARBAGE COLLECTION T'UND
FISCAL YEAR 2018
2016
Actuals
75,000 $
19,373,657
30,009
19,478,666
1,408,860
$ 20,887,526
939,493
16,255,263
479,326
(2,622)
1,287,425
441,046
225,000_
19,861,170 19,942,550
2017
Budget
19,861,17;
2018
Budget
$
19,915,840
26,710
1,354,630
_q-2t,2ts,8gg_
l,067,130
$ 21,009,680
19,624,931
2,900
$ 19,627,831 $ 21,215,800
$ 983,070
16,552,1l0
2,059,170
1,396,520
447,000
671,650
(904,600)
21,194,920
20,880
$ 1,133,820
15,5 I 3,850
1,837,990
1,741,790
454,600
523,830
(207,680)
20,998,200
I1,490
t_21,009,699_
Fund 542
L04
AUGUSTA, GEORGIA
WASTE MANAGEMENT 2OO4 BONDS F'UND
FISCAL YEAR 2018
Revenues
lnvestment Income
Other Financing Source
Total
Transfers In
Total Revenues
Expenditures
Interfu nd/Interdepartmental
Depreciation and Amortization
Debt Service
Total Expenditures
2016
Actuals
8,407
18,302
26,709
1,032,240
2017
Budget
2018
Budget
:,
1,027,430 1,027,430
$ 1,058,949 1,027,430 1,027,430
$ 1,830
795,154
32,456
829,440
$ 2,280
795,150
230,000
_$ \0n,$0_
3,270
795,150
229,010
_$ 1,027,430_
Fund 543
105
AUGUSTA, GEORGIA
WASTE MANAGEMENT 2O1O BONDS F'UND
FISCAL YEAR 2OI8
Revenues
Investment Income
Total
Transfers In
Total Revenues
Expenditures
Interfu nd/Interdepartmental
Debt Service
Total Expenditures
20t6
Actuals
$ 15,475
15,475
691,940
707,415
$ 740
311,344
$ 312,084
2017
Budget
2018
Budget
693,690
$ 693,680
693,690
$ 693,680
$ 1,180
692,500
1,920
691,760
693,680 $ 693,680
Fund 544
106
AUGUSTA, GEORGIA
TRANSIT F'T]ND
FISCAL YEAR 2018
Revenues
Taxes
Intergovemmental Revenue
Charges for Services
Investment lncome
Miscellaneous Revenue
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Interfu nd/Interdepartmental
Depreciation and Amortization
Non-Departmental
Total
Transfers Out
Total Expenditures
2016
Actuals
747,450
772,220
730,452
(22,193)
420,215
3,og4,4go 2,427,470
3,125,300 2,725,300 4,000,300
5,773,444 $ 5,919,790 _$ 6,4n Jn_
2017
Budget
$ 747,450
1,694,690
662,340
2018
Budget
$ 747,450
995,000
685,020
1442,648
456,215
4,602,708
334,142
(148,708)
450,997_
5,695,354
$ 5,695,354
$ 600,030
4,367,770
537,310
234,120
543,170
578,020
4,492,900
543,600
249,190
543,170
(901,700) 24,260
5,380,700 6,421,040
439,080 6,730
_q_$19199_ _$ 6,427 J7o_
Fund 546
107
AUGUSTA, GEORGIA
TRANSIT CAPITAL GRANTS FT]ND
FISCAL YEAR 2018
2016
Actuals
Revenues
Intergovernmental Revenue
Investment lncome
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Total Expenditures
2,201,152
7,977_
2,209,129
563,197
2,772,326
$ 80,526
496,716
8,090
s 585,332
2017
Budget
$ 12,144,740
1,995,630
14,040,370
1,243,960
$ 554,270
428,540
14,299,640
2,990
jj5,284,339_
2018
Budget
$ 11,542,900
1,995,630
13.438.530
$ 488,950
539,030
13,393,010
9,420
$ 14,419,410
980,880
_qr_12!!!9_$ 14,419,410
Fund 547 108
AUGUSTA, GEORGIA
AUGUSTA REGIONAL AIRPORT F'LIND
FISCAL YEAR 2018
2016
Actuals
Revenues
lntergovernmental Revenue
Charges for Services
lnvestment lncome
Miscellaneous Revenue
Other Financing Sources
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/Interdepartmental
Depreciation and Amortization
Other Costs
Debt Service
Non-Departmental
Total
Transfers Out
Total Expenditures
14,835,174 49,253,530
$ 389,814
16,347,870
30,885
22,092
36,661
$ 16,827,312
2017
Budget
$ 21,692,450
19,039,560
151,100
9,687,170
_$_1eJ?0,289_
2018
Budget
$ 35,237,550
18,986,660
46,600
14,729,490
$ 69,000,300
5,476,605
2,541,657
2,812,087
354,330
3,145,823
2,500
502,172-
$ 6,326,030
2,701,412
3,833,228
31,334,600
373,150-
973,750
3,81 1,360
$ 6,381,530
3,493,290
4,273,390
49,198,920
412,700
3,145,820
875,500
1,007,130
68,788,280
I1,340
$ 14,846,514
316,750 212,020
$ 49,570,280 $ 69,000,300
Fund 551
109
Revenues
Intergovernmental Revenue
Charges for Services
lnvestment lncome
Miscellaneous Revenue
Other Financing Sources
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Interfu nd/Interdepartmental
Depreciation and Amortization
Total Expenditures
AUGUSTA, GEORGIA
DANIEL F'IELD AIRPORT F'UND
FISCAL YEAR 2018
2016
Actuals
89,279
102,614
2,945
16,533
ztt.37t
$ 174,293
17,905
7,930
127,882
2017
Budget
$ 429,000
117,650
3,000
30,000
8,200
_s___s8?,859_
2018
Budget
$ 152,280
134,000
37,700
152,520
_s_lz6J99_
328,010 $ 587,850
$ 321,310
13,500
13,800
127,890
l_fl6J99_
434,070
18,700
7,190
t27,890
Fund 552
110
Revenues
Charges for Services
Investment Income
Other Financing Sources
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Capital Outlay
Interfu nd/lnterdepartm ental
Depreciation and Amort ization
Other Costs
Total
Transfers Out
Total Expenditures
AUGUSTA, GEORGIA
STORMWATER I]TILITY FT'NI)
FISCAL YEAR 2018
2016
Actuals
13,663,554
1,322_
13,664,876
$ 2,493,651
2,482,654
164,391
104,660
2,422,419
1,102,509
8,770,274
255,800
9,026,074
2017
Budget
$ 13,187,790
2,693,430
$ 15,871,220
2018
Budget
$ 13,466,540
1,500,000
$ 14,966,540
3,688,410
7,802,070
222,750
562,790
2,485,690
763,240
15,524,940
346,280
g 15,871,220
$ 4,025,980
5,392,470
792,940
990,000
2,590,610
115,400
763,240
74,660,640
305,900
$ 14,966,540
Fund 581
LLL
Revenues
Charges for Services
Fines and Forfeitures
Investment lncome
Miscellaneous Revenue
Other Financing Sources
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Interfu nd/lnterdepartmental
Depreciation and Amortization
Cost Reimbursement
Non-Departmental
Total
Transfers Out
Total Expenditures
1,654,916 2,637,950
305.261
_,960,177_ _$ 2,637950_ _$ 2,528,430_
AUGUSTA, GEORGIA
RISK MANAGEMENT FUND
FISCAL YEAR 2018
2016
Actuals
1,746,569
14,120
4,722
2,545
1,767,956
$ 374,251
627,429
144,031
509,205_
2017
Budget
s 2,524,910
2018
Budget
$ 2,528,430
I13,040
_$ 2,637 950_
446,820
791,340
182,430
1,217 ,360
2,528,430
$ 451,230
794,730
182,410
1,290,710_
(190,650)
2,528,430
Fund 611
LL2
AUGUSTA, GEORGIA
EMPLOYEE HEALTH BENEF'ITS F'T]ND
FISCAL YEAR 2O1E
2016
Actuals
Revenues
Charges for Services
lnvestment lncome
Total
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Interfu nd/Interdepartmental
Non-Departmental
Total Expenditures $ 30,566,656 $ 31,803,630
20t7
Budget
$ 29,156,210_
2018
Budget
$ 30,020,480
292,620
$ 30,221,293
(8,657)
30,212,636
354,020
$ 30,566,656
29,156,210
2,647,420
$ 31,803,630
30,303,100
2,074,400
$ 32,377,500
s r47
539,500
902,595
29,124,414_
$
580,240
852,200
30,371,190
$-
582,700
981,680
30,530,500
292,620
_$ 32377,500_
Fund 616
113
AUGUSTA, GEORGIA
WORKERS COMPENSATION FT]ND
FISCAL YEAR 2OI8
Revenues
Charges for Services
Investment Income
Total Revenues
2016 2017 2018
Actuals Budget Budget
$ 4,t61,447 $ 3,253,550 $ 3,567,g90
_s__1,161,3rr _$___3,25r,559_ _$-3,56?,899_
Expenditures
Interfund/Interdepartmental $ 4,!6l,3ll $ 3,253,550 $ 3,567,g90
Total Expenditures $ 4,161,311 $ 3,253,550 $ 3,567,g90:::-
Fund 621
LL4
AUGUSTA, GEORGIA
UNEMPLOYMENT FUND
FISCAL YEAR 2018
2016 2017 2018
Revenues
Charges for Services
Investment Income
Total Revenues
Actuals Budget Budget
$ 26,633 $ 150,000 $ 142,500
$ 26J29_ _!__l_:qggg_ _$__-lt2jgg_
Expenditures
Interfund/Interdepartmental$26,570$150,000$142,500
Total Expenditures $ 26,570 $ 150,000 $ 142,500::::-
Fund 622
115
Revenues
Charges for Services
Investment Income
Total Revenues
AUGUSTA, GEORGIA
LONG-TERM DISABILITY INSURANCE FI.]NI)
FISCAL YEAR2Ol8
2016 2017 2018
Actuals Budget Budget
$ 223,125 $ 258,620 $ 272,760
l9
$ 223,144 $ 258,620 $ 272,760:::
Expenditures
Interfund/Interdepartmental$223,144$258,620$272,760
Total Expenditures $ 223,144 $ 258,620 $ 272,760:::
Fund 623
116
AUGUSTA, GEORGIA
FLEET OPERATIONS MANAGEMENT FUND
FISCAL YEAR 2018
2016
Actuals
4,479,005
(230)
1,418
379
2017
Budget
$ 5,094,880
2018
Budget
$ 5,013,640
1,000
Revenues
Charges for Services
Investment Income
Miscellaneous Revenue
Other Financing Sources
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Supplies
Interfu nd/Interdepartmental
Depreciation and Amortization
Total Expenditures
$ 4,490,5',72 $ 5,094,880 $ 5,014,640
124,554
4,159,025
102,157
94,290
546
$ 125,300
4,698,160
131,450
139,370
600
125,280
4,633,970
123,050
131,840
600
$ 4,480,572 $ 5,094,990 $ 5,014,640::-
Fund 626
Lt7
Revenues
Investment Income
Transfers In
Total Revenues
AUGUSTA, GEORGIA
GMA LEASE PROGRAM FT]ND
FISCAL YEAR 2018
2016 2017 2018
Actuals Budget Budget
$ 313,079 $ 914,700 $ 914,700
1,467,456 1,106,300 1,043,030
$ 1,790,534 $ 2,021,000 $ 1,957,730::-
Expenditures
Debt Service S 1,690,702 $ 2,021,000 $ 1,957,730
Total Expenditures $ I ,690,702 $ 2,02 I ,000 $ 1,957 ,730::-
Fund 631
118
AUGUSTA, GEORGIA
1945 PENSION F'TIND
I'ISCAL YEAR 2018
2016
Actuals
2017
Budget
2018
Budget
Revenues
Investment lncome
Miscellaneous Revenue
Other Financing Sources
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Total Expenditures
435,576 $
297,702
494,470
249,660
607,030
222,210_
s 733,278
78,310
_$ 822A40_$ 829,240
$ 767,220 $ 780,000
55,220 49,240
822,440 829,240
$ 756,404
43,201
j_?99,605_
Fund 761
119
AUGUSTA, GEORGIA
URBAN 1949 PENSION PLAN FUND
FISCAL YEAR 2OI8
2016
ActuaIs
Revenues
Investment lncome
Miscellaneous Revenue
Other Financing Sources
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/C ontracted Services
Total Expenditures
$ 6,639,829 $ 6,989,900 $7.197.980
4,256,099
2,383,730_
2017
Budget
$ 1,157,850
2,531,950
3,299,000
2018
Budget
$ 4,849,350
2,349,630_
6,519,306
452,458
_s 697tJu_
$ 6,528,790
460,010
$ 6,988,800
6,700,000
497,980
_q_?,tg?,ggg_
Fund 763
L20
AUGUSTA, GEORGIA
OTHER URBAN PENSION PLAN F'UND
FISCAL YEAR 2018
20t6
Actuals
2017
Budget
2018
Budget
Revenues
lnvestment Income
Transfers In
Total Revenues
Expenditures
Personnel Services & Employee Benefits
Purchased/Contracted Services
Total
Transfers Out
Total Expenditures
$ 2,126,735 1,866,180
(43)
126,778 $ I ,866, 180
$-
$ 1,841,850
l,g41,g5o
2,126,736
2,124,593
2,153
$ I,663,370
2,790
1,666,150
200,030
$ 1,866,180
$ 1,702,350
2,200
1,704,550
137,300
_t_1,841,859_2,126,736
Fund 764
tzL
AUGUSTA, GEORGIA
EXP TRUST F'UND-PERPETUAL CARE FI]ND
FISCAL YEAR 2018
Revenues
lnvestment lncome
Other Financing Sources
Total Revenues
Expenditures
Purchased/Contracted Services
Supplies
Capital Outlay
Total Expenditures
2016
Actuals
15,681
15,681
$ 7,322
2017
Budget
$ 16,000
61,940
_$ 77 940_
2018
Budget
$ 16,000
25,000
_q_1!999_
1,747
5,575-
$ 18,780
38,160
21,000
$ 77,940
12,010
28,990_
$ 41,000
Fund 791
L22
AUGUSTA, GEORGIA
EXP TRUST T'UND-JOSEPH LAMAR FUND
FISCAL YEAR 2018
2016
Actuals
2017 2018
Budget Budget
$ 180 $ 180
Revenues
Investment Income
Total Revenues
Expenditures
Non-Departmental
Total Expenditures
180 $180
180180
180180
Fund 792
L23
$3S
-$
-$$
AUGUSTA, GEORGTA
URBAN REDf,VEI.OPMENT AGENCY FT]ND
FISCAL YEAR 2OI8
24rc
Aetuals
2017
Budget
2018
Budget
Revenues
hvestment lncome
Miscellaneous Revenue
Other Financing Sources
Total
Transfers In
Total Revenues
Expenditures
Interfi Jnd/Interd epa rtmental
Debt Services
Non-Departmental
Total
Transfers Out
Total Expenditures
5,922
14,246
$ 664,246
1,531,000
_g_*_t,548,?5q_
1,906,000
$ 1,906,000
(7,1 53) $
15,477
n.75;
t'7,750
$ 2,130
1,756,499_
$ 2,750
1,516,900
29,200
1,549,'750
$ 5,740
I ,5 16,900
393,460
L906,0001,156,499
2,700,000
$ 3,856,499 $ 1,548,750 $ 1,906,000
Fund 950
124