FY2016 ANNUAL BUDGET OVERVIEW EXECUTIVE SUMMARY CHEROKEE COUNTY - PowerPoint PPT Presentation

FY2016 ANNUAL BUDGET OVERVIEW EXECUTIVE SUMMARY CHEROKEE COUNTY FISCAL YEAR 2016: OCTOBER 1, 2015 – SEPTEMBER 30, 2016

IN THIS BUDGET OVERVIEW Total County-Wide Budget Summary Headcount Review True Availability of Funds Revenue Assumptions General Fund Overview Glossary of All Funds Review of Significant Operating Funds Capital Funds Review Review of Significant Expenditures FY2016 BUDGET REVIEW TOOLS: 2016 Budget Overview – 64 Page Summary • Includes review of major funds, review of significant expenditures, headcount summary, revenue assumptions, and glossary of all funds 2016 Budget Book • Includes Operating Statements, Department Purpose Statements, and Headcount Reports for Each Department/Fund Both posted to County Website September 1, 2015 • Hard Copy Available for Public Review – See County Clerk • IMPORTANT DATES: September 15, 2015 at 6 pm Public Hearing to Solicit Public Feedback October 6, 2015 at 6 pm BOC to Consider Adopting FY2016 Budget Both meetings will be held in Cherokee Hall at 1130 Bluffs Parkway Canton, GA 30114

County Wide Summary Expenditures & Transfers ($ Millions) 2015 BUDGETS 2016 Expenditures & Transfers $205.0 $210.4 2016 v 2015 Increase % 2.6% 2016 v 2015 Increase $5.4 HIGHLIGHTS Operating Increase:$3.8M Capital Increase:$4.3M Transfers Decrease: ($2.7M) • 5% COLA $3.6M • Impact Fees: $1.6M • RRDA: ($1.8M) • Net 29 FT Employees $1.4M • SPLOST Projects: $5.6M • EMS: ($0.6M) • Net (20) PT Employees ($0.5M) • Parks Bond: ($0.8M) • Various Others ($0.3M) • Healthcare Costs $2.6M • Debt Service: ($2.1M) • Defined Benefit reduction in 2015 $0.5M • Payments to Others ($5.0M) • Other Operating $1.2M

Of the $210.4M - What is Truly Available? Total 2016 Budget $210.4M Legally Restricted Funds Jail/Sheriff ($1.0M) E911 ($4.5M) CDBG ($1.2M) Capital & Debt Funds ($68.7M) Unincorporated County Svcs ($9.3M) Fire ($22.7M) Judicial/DA ($0.6M) ($108.0M) Remaining, Partially Restricted for A Specific Purpose $67.2 Specific Courts ($1.2M) Grant Funds ($2.0M) ($3.2M) Legal Obligations Legally Restricted, RRDA ($1.3M) ($1.3M) $108.0 Consolidated in Combined Summary Internal Service Funds ($14.5M) Transfers ($4.9M) ($19.4M) Unrestricted Funds User Fees Animal Shelter ($0.2M) Consolidated Unrestricted Parks & Recreation ($2.7M) , $19.4 User Fees, Conference Center ($0.7M) $11.3 EMS Fund ($7.7M) ($11.3M) Partially Legal Restricted, Obligations, Remaining, No Restrictions on Spending $67.2M $3.2 $1.3

General Fund by Organization Tax Administration, 4,018,894 , 6% Total General • General Services, Fund = $66.8M 6,294,469 , 9% Library/Other Public Safety, • Support, EMS & Judicial 2,568,604 , 4% Services compromise 72% Utilities/Allocated or $48.0M of the Costs, 2,753,469 , Public Safety, General Fund 4% $33,228,579 , 50% Transfers to Other General M & O • Funds, 3,202,191 , taxes are 5% recorded in the Judicial Services, General Fund to 13,463,295 , 20% cover these costs. Transfer to EMS, 1,270,234 , 2% The total General • M&O tax levy is $45.5M How do the costs in the General Fund impact the average homeowner?

Your Tax Dollars $0.66 Cherokee County School District For an average homeowner in a house assessed at $212,300: Summary of Total Tax Bill 2014 Rates 2015 Rates Change General Fund $457.78 $457.14 ($0.64) Fire Fund $291.79 $291.79 $0.00 Parks Bond $63.18 $63.18 $0.00 Total County Portion $812.75 $812.11 ($0.64) School Operations $1,612.79 $1,612.79 $0.00 School Bond $0.00 $0.00 $0.00 $0.19 Total County Schools $1,612.79 $1,612.79 $0.00 Cherokee County State $8.29 $4.15 ($4.14) Total Tax Bill $2,433.83 $2,429.05 ($4.78) $0.12 Cherokee County Fire & Emergency Services $0.03 Cherokee County Parks

Your Tax Dollars County Service Provided % of Total $ Law Enforcement 49.74% $227.40 Judicial Services 20.15% $92.14 Tax Administration 6.02% $27.50 Allocated Costs (WC, Utilities) 4.12% $18.84 Information Technology 3.10% $14.19 Libraries 3.08% $14.10 General Admin Services 2.03% $9.28 Emergency Medical Services 1.90% $8.69 RRDA Debt Service 1.67% $7.63 Property Management 1.53% $6.99 Finance & Procurement 1.30% $5.94 Parks and Recreation 1.28% $5.84 Elections 1.12% $5.14 Senior Services 0.72% $3.30 Animal Shelter 0.63% $2.89 Health & Human Services 0.48% $2.18 Youth Services & Other Community 0.43% $1.94 Transportation 0.35% $1.61 Coroner 0.27% $1.23 Economic Development 0.07% $0.31 Total Tax Bill 100% $457.14 How does this compare to other counties…

2015 General M&O Millage Rates in the Metro-Atlanta Area 25.000 20.190 20.000 15.862 13.873 15.000 11.809 11.280 10.500 10.000 7.229 7.120 5.837 5.720 4.642 5.000 1.483 - Cherokee Forsyth Cherokee * Fayette Cobb * Gwinnett * Fulton DeKalb Douglas Henry Clayton Rockdale Est w/ HOST * These counties are the only 3 of 159 counties in Georgia not using a sales tax to offset property taxes. Cherokee County has the second lowest General M&O Rate in the metro-Atlanta area. • If Cherokee County had a HOST in place, our combined county millage rate would be • the second lowest in the state.

Combined Millage Rate Comparison if Cherokee County Had a HOST 7.000 6.140 6.035 5.890 5.801 5.663 6.000 4.794 5.000 4.000 3.000 2.000 1.000 0.000 Fannin Cherokee Hart Union Towns Harris w/HOST If Cherokee County had a HOST, the combined County Millage Rate would be the 2nd lowest in the state. In addition, the other counties that are comparative have much smaller populations/different level of service requirements.

General Fund ($millions) BUDGETS 2015 2016 Expenditures & Transfers $65.4 $66.8 2016 v 2015 Increase % 2.1% 2016 v 2015 Increase $ $1.39 Significant drivers of $1.39M, or 2.1% increase: • 5% COLA salary adjustment +$1.9M • 2 new positions +$59K • 1 Victim Witness Advocate in District Attorney Office • 1 PT Clerk in Probate Court Office • Additional health insurance charged to depts. for increased costs +$0.5M • Defined Benefit Reduction in 2015 +$0.5M • Decrease in Transfers to Other Funds ($2.3M) • Increased support to Library +$0.1M • Increased costs in IT department +$0.3M • Increased legal costs in Indigent Defense and Juvenile Court +$0.4M • Moved Recycling and Landfill Closure to UCS Fund ($0.3M) • Other Personnel and Operating Changes +$0.2M The General Fund will be required to use $0.6M of its 12.8M available fund balance.

General Fund Transfers The General Fund provides support to the following funds: Interfund Transfers 2015 2016 $ Change % Change EMS 1,835,720 1,270,234 (565,486) -31% Parks 903,943 852,807 (51,136) -6% Transporation 203,916 235,794 31,878 16% Animal Shelter 364,737 422,543 57,806 16% Senior Services 443,163 482,689 39,526 9% RRDA 2,956,439 1,114,295 (1,842,144) -62% Grant Match 82,164 94,063 11,899 14% Total 6,790,082 4,472,425 (2,317,657) -34% • EMS Fund: 8 new firefighting positions +$452K, 5% Salary Adjustment +$205K, additional health insurance +$65K, Other personnel/benefits changes $63K, decreased transfer by ($1.35M) for increased cash collections. • Animal Shelter Fund: 2015 unbudgeted salary increase +$7K, 5% COLA and additional health insurance +$41K, increased Worker’s Comp claims $10K • Parks and Recreation Fund: 5% COLA and increased health care $134K. Part of transfer moved to UCS Fund ($186K) • Transportation, Senior Services and Grant Fund: 5% COLA and increased health insurance. • RRDA Fund: One time transfer in 2015 from proceeds from sale of Old Admin Building.

Review of Other Major Operating Funds 2016 BUDGET

Fire Fund ($millions) BUDGETS 2015 2016 Expenditures $21.5 $22.7 2016 v 2015 Increase % 5.3% 2016 v 2015 Increase $ $1.13 Significant drivers of $1.13M, or 5.3% increase: • 12 new firefighter positions +$0.5M, Eliminated 17 Part-time ($0.3M) • 5% Salary Adjustment +$0.8M • FAO/Paramedic and other salary Increases +$0.1M • Overtime increase and benefits changes +$0.1M • Fire Fund’s Share of Additional Health Insurance Costs +$0.2M • Increased operating costs mainly in Fire IT +$0.1M • One time equipment purchases in 2015 ($0.5M) • Increased Worker’s Comp costs +$0.1M Funding Notes: The Fire District millage rate for 2015 is 3.436, the primary driver of its tax revenue, $21.0M. In addition, the Fire District receives fire protection revenue from cities in the county of $1.3M. The Fund will be required to use $0.3M of its ~$6.5M available fund balance. The average homeowner pays $291.79 in annual property taxes to support Fire Services.

EMS Fund ($millions) BUDGETS 2015 2016 Expenditures $8.2 $9.0 2016 v 2015 Increase % 9.8% 2016 v 2015 Increase $ $0.80 Significant drivers of $0.8M, or 9.8% increase: • 8 new positions +$452K, 7 firefighting positions and 1 EMS Training Officer • Other Personnel & Benefits Changes +$63K • 5% salary adjustment +$205K • Increased health insurance costs +$65K Note: True cash expenses are budgeted to be $6.1M. The EMS Fund is budgeted to generate enough cash collections to cover 62% of its expenditures. Due to high collections during FY2015, $1.1M in reserves will be used in FY2016. The General Fund provides 21% of this fund’s cash requirements. The average homeowner pays $8.70 in annual property taxes to support EMS Fund Services.