These key Priority Areas are:

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2 Fulton County Board of Commissioners 141 Pryor Street, SW Atlanta, Georgia To the Honorable Board of Commissioners and Citizens of Fulton County: In accordance with the statutory responsibilities of the Budget Commission, the FY2018 proposed Budget is hereby respectfully submitted for your review and consideration. The budgets for all funds are considered legally balanced with reasonable and conservative assumptions for all revenues and expenditures. The General Fund FY2018 budget is balanced through a combination or revenue enhancements and expenditure reductions. The proposed property tax revenue budget assumes a 2% growth in the value of new construction, a cautious estimate given the positive trend in economic activity in the County during the last year, and a 2% increase in the reassessment value of existing property. This modest increase represents a projected property tax billing amount of $503 million for FY2018. The revenue enhancement assumes a millage rate to be set at an appropriate level to ensure that sufficient 2018 property tax revenue is generated to balance the budget as it is currently presented. The revenue budget also assumes the majority of the 2017 property tax levy being collected in early This is the result of delayed property tax billings in 2017, which is causing a significant timing difference in the collections process. The expenditure modifications are focused on reducing unnecessary administrative costs, reducing excessive funded vacancies and reductions in administrative support services provided by the General Fund to the South Fulton Special Services District Fund. These support services will begin to wane down as all but few municipal services are transferred over to the City of South Fulton during the first quarter of The Fulton Industrial District (SSD) Fund millage rate is estimated at 14 mills for Municipal-Type services the County will continue to provide in the unincorporated area of the County in The revenue budget also assumes the majority of the 2017 property tax levy being collected in early 2018 as a result of billing delays during the 2017 fiscal year. The County is expected to continue to provide Municipal-Type services to the City of South Fulton through the intergovernmental agreement approved by the City leadership and the Board of Commissioners. Services are expected to continue until March of 2018, at a minimum. The FY18 Proposed Budget was prepared using the Budgeting for Outcomes (BFO) process, which is designed to improve services and the return on investment of public dollars. BFO starts with a set of results that matter to citizens and encourages creative ways of achieving them within the resources available. In line with the County budgeting principles and strategic framework, BFO emphasizes accountability, innovation and teamwork. Like performance budgeting, BFO focuses on what the public receives, how much it costs, and how outcomes will be measured. BFO starts with the results taxpayers want from their County government and works to align those priorities with the budget decision-making process. All County agencies were invited to submit offers and explain how they can achieve the best results that matter to residents for the lowest cost and document the performance measures that will 2

3 demonstrate success. The County purchases or invests in those offers which, based on the Budget Commission s careful assessment, provide the greatest benefits. The delivery of those programs/services will continue to be monitored through the use of key performance indicators that were developed for each Priority Area. The 2018 budget was designed to reflect our strong commitment to the County s strategic priority objectives and considers the operational impact of changes occurring as a result of the 2016 and 2017 legislative processes. For that reason, offers purchased during the 2018 budget formulation process represent a continuation of prior years investments/initiatives and also include number a of new 2018 initiatives. To continue our path of improving overall service delivery through this budgeting process, we align every program to one of the 6 key Priority Areas that were adopted by the Board of Commissioners. These key Priority Areas are: All People are Safe All People are Healthy All People Have Economic Opportunities All People are Self-Sufficient All People Trust Government is Efficient, Effective, and Fiscally Sound All People s Lives are Culturally Enriched Below you will find a brief narrative of the priority areas, 2017 accomplishments and a summary of the key investment decisions and expected deliverables for FY All People Are Safe: Fulton County is continuing the investment in the Justice Reinvestment Initiative to reform the Justice System into a more efficient and effective system Fulton County plays a critical role in providing a safe environment to stimulate economic growth and develop an able workforce within the metropolitan Atlanta region. It is also the County s responsibility to ensure the justice system resources are properly aligned, and that the limited resources are optimized to achieve the goals and expectations of Fulton County residents. Fulton County s justice system has implemented a series of reforms including improved case management, monitoring of inmates awaiting trial, competency restoration programs, and antirecidivism efforts. In order to further address these challenges, leaders from the County government and justice system established the Justice Reinvestment Initiative (JRI), an effort to continue the County s progress on developing and implementing system-wide reforms with a particular focus on the criminal justice system. On an ongoing basis, the JRI Council is tracking and managing common 3

4 performance metrics and performance data by producing a system-wide dashboard of progress against targets. The specifics and details behind the following metrics can be found on the Fulton County website at In 2018, we plan to invest $338 million towards assuring all people are safe in Fulton County. The above amount includes $5.5 million to continue the Justice Reinvestment Initiative and implement reform ideas to accomplish the following objectives: The reduction in the jail population, Reduction of costs at the jail, Reduction of administrative costs, and Consolidation of clerk functions. This non-recurring funding will be restricted for use until a comprehensive plan that includes future funding reductions and operational metrics addressing the four objectives is provided to the Board of Commissioners for review. Additional funding in the all People are Safe will be also be set aside to continue efforts associated with the Youth Crime Prevention Program that that was implemented during FY2017. All People are Healthy: Fulton County is continuing its commitment to enhancing collaborative, community based healthcare As part of our commitment to ensure all people are healthy, Fulton County will continue its investment towards encouraging residents to adopt healthy behaviors, improve the availability and quality of health care services that those residents receive, and improve the physical environment in which those individuals live, work and play. In 2017, pursuant to the passage of House Bill 885 by the Georgia State Legislature, the County Health Department was transitioned into a Board of Health, including relocation of its services into a new facility. With the completion of this effort the goal of increasing cooperation between the County and the State to advance management and delivery of health related services to County residents continues. The new Board of Health will provide health programs in the same manner as the other Counties in the State currently do and its objective is to optimize overall services and access delivery under the new administrative structure. The County also continued to support the efforts to increase services and performance for behavioral health services and has engaged a network of providers through performance based contracts, which will be fully implemented in FY2018. In 2018, we plan to invest $286 million towards assuring all people are healthy in Fulton County. The transition of Fulton County Behavioral Health services will take full force during FY All County administrative service departments will assist throughout the planning and implementation 4

5 process with the aim of ensuring a smooth transition. Efforts will also continue towards the implementation of a program that support Early Brain Development and efforts related to the reduction of HIV cases in the County. The County will also continue efforts to invest in infrastructure, estimated at approximately $300 million, in Little River and Big Creek to ensure the wastewater needs of the community are appropriately met, while utilizing the latest treatment technology and ensuring the environment is protected. Funding has also been allocated for additional clearing projects of existing sanitary sewer easement needs throughout the service delivery area. All People Have Economic Opportunities: Fulton County will continue to develop and strengthen its role as regional leader, information hub, and advocate through Select Fulton. As a regional leader, Fulton County will continue working with cities and other partners, to attract, retain and develop businesses, enhance employment levels, and increase workforce readiness. In 2017, we strengthened the consolidation of our economic development resources with a specific focus on becoming an information engine to power economic development activities. The County developed standards and reporting under GASB 77 requirements. These standards and reporting requirements were well received by other municipalities and the State of Georgia. The County continued efforts to support the TSPLOST investments that the citizens supported to fund transportation improvements. The County will also utilize new technology software to encourage transparency and complete reporting requirement set by the state. In 2018, we plan to invest $8 million towards assuring all people have economic opportunities in Fulton County. This investment will include funding towards: Continue to build Select Fulton awareness through a Marketing Campaign. Enhance the Return on Investment and governance approach for tax abatement approvals. Continue oversight of the TSPLOST investments to include project tracking, annual audit, and reporting requirements. Restructuring the Workforce Development Programs to take on an Economic/Business Development focus for the County. All People are Self-Sufficient: Fulton County is maintaining its commitment to ensuring its residents are self-sufficient Part of our commitment to provide support to residents in times of need demands an effective and targeted approach to ensure vulnerable individuals are able to receive assistance and ensure some of these episodes are brief and seldom. In 2017, we continued to provide multiple services to our senior citizens and our youth. As part of the 5

6 County s efforts to improve services to the seniors in our community, the Senior Services Department achieved a 50% reduction of seniors on the customer waitlist. The department has also implemented a pilot program with Lyft and Uber to improve services to the seniors that can utilize this type of services. The County is entering into a lease with Invest Atlanta for the use of the Jefferson Place Assessment Center, which will provide homeless services and housing in our community. Community Development also worked with youth in the community to provide 198 internship opportunities with paid work experiences. In 2018, we plan to invest $34 million towards all people are self-sufficient in Fulton County. We will continue to optimize access to transportation services to our senior citizens by assessing our service delivery approach, the County will be able to reach a wider portion of the population and generate a greater impact. We will continue to foster our partnerships with Fulton County Schools, Atlanta Public Schools and other regional players. The objective is to build upon these ventures, which are likely to improve our students achievement. All People s Lives are Culturally Enriched: Fulton County is maintaining its commitment to the arts and culture while strengthening performance based, data driven contracts Fulton County is a solid supporter of Arts and Culture. We aim to facilitate access to a variety of quality cultural activities. In addition to directly providing multiple cultural programs, the County also cultivates the arts and culture ecosystem by funding multiple non-profit organizations across the region. In 2017, the County participated in the American for the Arts Survey. The results of this survey reveal the overall positive economic impact to the region of the arts programs. The Arts and Culture Department also started its own FGTV show, which demonstrates how local community organizations and individuals support the arts. The County has outsourced the management of the Work Creek Amphitheater, which is on course to have a full schedule of events for Investments in our libraries continued across the County in order to increase the accessibility and improve services Countywide. The County has engaged citizens groups in the process of updating and making improvements to our libraries in order to ensure community needs are addressed within allotted resources. The County began the implementation of Phase II of the Library Master Plan, which included additional investment to complete the total $275 million Library Bond referendum program. In 2018, we plan to invest $55 million towards all people lives are culturally enriched in Fulton County. To this end, the County will continue its investment in the library system by continuing with Phase II of the Library Master Plan. We will also maintain our financial commitment to arts and will reprioritize and concentrate our investments in order to continue to ensure quality programming. Through the use of feedback from residents and data collection, we aim at identifying opportunities where our resources can have a greater return on the investment. 6

7 All People Trust Government is Efficient, Effective, and Fiscally Sound: Fulton County is dedicated to continue building a performance-driven government In order to deliver on the priorities above, Fulton County must continue to recruit and develop a competent workforce and maintain a collection of facilities, equipment, and technology in a way that enables high performance. All these can only be accomplished by managing all our resources in a manner that follows policies that promote proper, efficient and effective outcomes. In 2017, efforts continue the implementation of the Fulton County Board of Commissioners four year Strategic Plan designed to improve the County s ability to set direction, allocate resources, and produce the best outcomes for citizens. To achieve this plan, the following efforts were initiated or maintained by the County: The County continued Customer Service improvements throughout the year and implemented the Customer Service Policy, which was adopted by the Board of Commissioners in August of 2017 Adopted a Pay for Performance model approved by Board of Commissioners in August of 2017, which will be implemented in later years and contingent to the availability of funds. Continued efforts and investments for the improvement to the Information and Technology Department, which included the hiring of Deputy CIO positions and the Investment Council prioritization of IT infrastructure projects. Implementation of a Performance Management website for the County, which has an interactive web performance platform for county and department level measures. This platform can be viewed by citizens and employees. The County continued with the implementation of the Infrastructure for All initiative, which included the issuance of the first tranche ($45 million) of funding for the approximately $100M in capital and facility improvements across the County. In 2018, we plan to invest $243 million towards assuring our citizens that the government is effective, efficient, and fiscally sound in Fulton County. One of our main initiatives for FY2018 will be our robust investment in the Tax Assessors Department to ensure the correct levels of staff, technology and other equipment is available to ensure compliance with State requirements and improved the level of service to County residents. The proposed budget includes $3.4 million exclusively earmarked for this initiative. Funding for this plan will be contingent upon development and execution of a clearly defined plan with specific milestones. We will continue to optimize our performance management program by launching new performance tools, fostering the performance and accountability culture, and developing greater data sharing cooperation across all agencies. We will also continue modernizing of our human resources processes and systems, and will continue to develop a stronger focus on customer service in all county operations. 7

8 The County will also invest in new equipment for the Registration and Elections Department to ensure electors are properly notified and absentee ballots are send on a timely basis. The County plans to continue the investments in strengthening its infrastructure in order to improve our facilities, and the experience our customers have at our facilities. We are planning to continue our investment in capital and facilities by issuing the second tranche of funding for approximately $45 million in urban redevelopment bonds during the summer or fall of Budget Commission Members Robert Ellis Richard Dick Anderson Sharon Whitmore Vice Chair County Manager Chief Financial Officer 8

9 Appropriated Budget Summary 2016 Actual Expenditures, 2017 Adopted Budget and 2018 Proposed Budget Fund Name Fund Number 2016 Actual 2017 Adopted 2018 Proposed General Fund 100 $ 629,679,464 $ 661,979,199 $ 666,947,745 Airport Fund 200 1,503,544 3,077,899 3,894,370 Water and Sewer Revenue ,071, ,236, ,947,771 Water and Sewer Renewal ,667,064 97,324,526 66,908,141 Stormwater ,032 29,208 Wolf Creek , , ,216 Special Services District ,236 3,243,322 2,853,418 Fulton Industrial District ,112,813 28,315,640 15,577,744 Emergency ,230,054 6,474,890 6,544,410 Bond Fund ,267,698 16,000,000 15,443,129 Risk Fund ,425,845 40,870,625 43,896,689 Special Appropriation Multiple 3,784,100 13,006,928 13,025,245 $ 875,119,417 $ 991,297,010 $ 964,720,878 9

10 Department FY 2018 Proposed Expenditure Budget Allocation by Department and Priority Area - All Funds Culture Economic Opp. Healthy Safe Self Sufficient Trust Total Arts and Culture $ 5,869,719 $ - $ - $ - $ - $ - $ 5,869,719 Board of Commissioners ,715,250 3,715,250 County Attorney ,343,809 11,343,809 County Comm Clerk , ,399 County Manager - 629,856 4,227,157 2,736, ,750 3,753,502 11,757,903 County Marshal ,046, ,046,391 Community Development - 1,496, ,137,243-8,633,742 District Attorney ,346, ,346,067 Emergency Services ,838, ,838,591 External Affairs ,109,022 3,109,022 DFACS ,723,353-1,723,353 Finance - - 3,439, ,970,821 12,410,231 Fire ,550, ,550,000 Grady Hospital ,178, ,178,385 Board of Health - - 8,286, ,286,759 Information Technology - - 1,095, ,128,426 28,223,612 Juvenile Court ,259, ,259,338 Library 27,300, ,300,120 Magistrate Court ,465, ,465,327 Medical Examiner ,347, ,347,233 Behavioral Health - - 9,573, ,573,580 County Auditor - 131, ,933 1,028,286 Parks & Recreation , ,245 HR Management ,881,558 5,881,558 Planning 757, ,512 Police ,601, ,601,598 Probate Court ,643, ,643,741 Public Defender ,696, ,696,755 Public Works - 5,807,044 73,244, ,051,639 Purchasing ,386,544 3,386,544 DREAM ,392,780 29,392,780 Regis & Elect ,147,872 9,147,872 Senior Services ,830,410-20,830,410 Sheriff ,967, ,967,221 State Court - Judges ,510, ,510,613 State Court-General ,317, ,317,864 Solicitor ,463, ,463,122 Superior Court - Judges ,390, ,390,528 Superior Court-Clerk ,758, ,758,219 Superior Court-General ,670, ,670,427 Tax Assessor ,152,856 15,152,856 Tax Commissioner ,947,757 14,947,757 Non-Agency 21,082, , ,666,257 86,841,877 3,657, ,640, ,178,501 Total $ 55,010,026 $ 8,354,539 $ 285,711,329 $ 338,451,550 $ 33,758,839 $ 243,434,596 $ 964,720,878 10

11 FY 2018 Proposed Expenditure Budget Allocation by Fund and Priority Area - All Funds Fund Culture Economic Opp. Healthy Safe Self Sufficient Trust Total General Fund -100 $ 37,787,275 $ 3,044,370 $ 91,394,504 $ 315,903,273 $ 33,758,839 $ 185,059,485 $ 666,947,745 Airport Fund ,644, , ,894,370 Water and Sewer Revenue ,408, ,539, ,947,771 Water and Sewer Renewal ,908, ,908,141 Wolf Creek , ,216 Special Services District ,853,418 2,853,418 Fulton Industrial District ,000-6,600,000-8,177,744 15,577,744 Emergency ,544, ,544,410 Bond Fund ,443, ,443,129 Risk Fund ,896,689 43,896,689 Special Appropriation 1,097, ,799-9,153,867-1,908,173 13,025,245 Total $ 55,010,026 $ 8,354,539 $ 285,711,329 $ 338,451,550 $ 33,758,839 $ 243,434,596 $ 964,720,878 % By Priority Area of Total Budget 6% 1% 30% 35% 3% 25% 11

12 Trust in Government FY 2018 Proposed Expenditure Budget Priority Area - All People Trust Government FUND CODE Department Program Name Amount 100 Board of Commissioners Board of Commissioners $ 3,458, County Attorney County Attorney Services ( ) 3,565, County Comm Clerk Clerk to the Commission ( ) 802, County Manager Customer Service ( ) 313, County Manager Equal Opportunity Programming & Compliance ( ) 883, County Manager Executive ( ) 1,682, County Manager OEEODA Training ( ) 1, County Manager Performance Management ( ) 864, External Affairs Administration ( ) 175, External Affairs Broadcast, Cable & Film ( ) 857, External Affairs Communications ( ) 978, External Affairs Intergovernmental Affairs ( ) 568, Finance Accounts Payable ( ) 1,137, Finance Budget ( ) 1,057, Finance Employee Benefits & Payroll ( ) 1,124, Finance Finance Administration ( ) 762, Finance Finance-Accounts Recievable ( ) 695, Finance Finance-General Accounting ( ) 475, Finance Finance-Grant Accounting ( ) 1,181, Finance Investment Cash Management ( ) 566, Information Technology Department Relations ( ) 5,640, Information Technology Enterprise Applications ( ) 3,866, Information Technology IT Management ( ) 8,078, Information Technology Strategy and Architecture ( ) 999, Information Technology Technology Operations ( ) 8,506, County Auditor Internal Audit ( ) 896, HR Management Employee Development ( ) 1,187, HR Management HR Administration ( ) 1,553, HR Management HR Operations ( ) 1,580, HR Management HR Performance Management ( ) 288, HR Management HR Policy Management ( ) 189, HR Management HR Records Administration ( ) 503, Purchasing Contract Compliance ( ) 474, Purchasing Contract Management ( ) 530, Purchasing Contracts and Procurement ( ) 1,811, Purchasing Purchasing Administration ( ) 569, DREAM Building Construction ( ) 2,129, DREAM Central Fulton ( ) 7,882, DREAM General Services Administration ( ) 3,863, DREAM Greater Fulton ( ) 4,615, DREAM Health Facility Maintenance ( ) 722, DREAM Jail Maintenance ( ) 4,711, DREAM Land Management ( ) 740, DREAM LandBank Authority ( ) 112, DREAM Operations Support ( ) 1,860, DREAM Solid Waste ( ) 760, DREAM Transportation and Logistics ( ) 1,994, Regis & Elect Administration & Elections Operations ( ) 8,384, Regis & Elect Registration and Absentee Voting ( ) 763, Tax Assessor Commercial/Personal Property Appraisal ( ) 3,328, Tax Assessor Residential Property Appraisal ( ) 7,437, Tax Assessor Tax Assessor Administration ( ) 4,362, Tax Commissioner Cash Operations ( ) 3,397, Tax Commissioner Delinquent Tax ( ) 1,968, Tax Commissioner Receiving and Collections ( ) 2,271,347 12

13 Trust in Government FUND CODE Department Program Name Amount 100 Tax Commissioner Satellites ( ) 3,996, Tax Commissioner Tax Commissioner Accounting ( ) 1,472, Tax Commissioner Tax Commissioner Administration ( ) 1,840, County Attorney County Attorney Water and Sewer Services ( ) 555, Finance Accounts Payable_W&S ( ) 149, Finance Meter Reading ( ) 374, Finance Water and Sewer Billing and Collection ( ) 159, Information Technology IT Water & Sewer (201) ( ) 19, HR Management HR Operations ( ) 281, Finance Finance - Business License - FID ( 210NEW1000 ) 50, County Manager Restricted Assets 7, Information Technology Restricted Assets 18, HR Management Restricted Assets Finance Special Revenue Funds 5, Tax Assessor Fulton / Atlanta Reappraisal Project 24, Parks & Recreation Fitness Center 164, HR Management Employee Service Fund 297, Board of Commissioners Tree Plant Trust Fund 256, County Attorney County Attorney Risk Management Services ( ) 3,102, County Attorney County Attorney Services_Gen. Fund Transfer ( ) 3,565, County Attorney County Attorney Services_Water Transfer ( ) 555, Finance Risk Management & Workers Compensation ( ) 1,230,854 84C External Affairs PEG Fund 529,108 Multiple Agencies Non- Agency Non- Agency Support to Programs 105,640,822 Total $ 243,434,596 13

14 Economic Opportunity FY 2018 Proposed Expenditure Budget Priority Area - All People Have Economic Opportunity FUND CODE Department Program Name Amount 100 County Manager Economic Development-General Fund ( ) $ 629, Community Development Children & Youth Services ( ) 768, Community Development Homeless Services (Permanent Supportive Housing) ( ) 727, County Auditor Title VI ( ) 131, Public Works Traffic Operations ( ) 200, Public Works Transportation Infrastructure ( ) 200, Public Works Transportation Planning and Engineering ( ) 100, Public Works Airport Administration ( ) 3,644, Public Works Public Work/Planning - FID ( 540NEW1000 ) 800, Public Works Special Revenue Fund TSPLOST 745, Public Works Restricted Assets 116,901 Multiple Agencies Non- Agency Non- Agency Support to Programs 289,787 Total $ 8,354,539 14

15 Self Sufficient FY 2018 Proposed Expenditure Budget Priority Area - All People Are Self Sufficient FUND CODE Department Program Name Amount 100 County Manager Disability Affairs Programming & Compliance ( ) $ 410, Community Development Community Service Grants ( 121CSG2100 ) 5,533, Community Development Grants & Community Partnership ( ) 300, Community Development Housing and Community Development ( ) 1,303, DFACS Childcare Assistance ( ) 558, DFACS Eligibiltiy & Determination ( ) 382, DFACS Family Resource Center ( ) 18, DFACS Foster Care ( ) 238, DFACS Indigent Burials ( ) 266, DFACS Interim/General Assistance ( ) 235, DFACS State Maint Bldgs ( ) 24, Senior Services Administration ( ) 2,264, Senior Services Adult Day Care-Benson ( O100 ) 363, Senior Services Adult Day Care-Bowden ( P100 ) 553, Senior Services Adult Day Care-Darnell ( Q100 ) 328, Senior Services Adult Day Care-Mills ( R100 ) 479, Senior Services Case Management ( Y100 ) 1,363, Senior Services Congregate Meals/Senior Center ( Z100 ) 1,509, Senior Services Home Delivered Meals ( 18318HM100 ) 1,066, Senior Services Home Repair ( 18318HR100 ) 700, Senior Services Indigent Burial ( ) 545, Senior Services Information and Assistance ( 18318IA100 ) 14, Senior Services In-Home Services ( 18318IS100 ) 985, Senior Services Senior Transportation ( W100 ) 5,381, Senior Services Sr. Multipurpose Ctr-Benson ( S100 ) 1,218, Senior Services Sr. Multipurpose Ctr-Bowden ( T100 ) 1,263, Senior Services Sr. Multipurpose Ctr-Darnell ( U100 ) 1,414, Senior Services Sr. Multipurpose Ctr-Mills ( V100 ) 1,282, Senior Services Volunteer Services ( X100 ) 95,717 Multiple Agencies Non- Agency Non- Agency Support to Programs 3,657,083 Total $ 33,758,839 15

16 Safe FY 2018 Proposed Expenditure Budget Priority Area - All People Are Safe FUND CODE Department Program Name Amount 100 County Manager Child Attorney ( ) $ 2,590, County Manager Emergency Management ( ) 146, County Marshal Court Security DUI Court Support ( ) 938, County Marshal Criminal Warrants-GCIC ( ) 1,023, County Marshal Field Operations ( ) 3,150, County Marshal Headquarters ( 419P ) 934, District Attorney DA - Appeals ( ) 745, District Attorney DA Juvenile ( ) 850, District Attorney DA Trial ( ) 19,503, District Attorney Justice Reinvestment 1,336, Emergency Services Countywide Radio & Dispatch Services ( ) 3,294, Juvenile Court Juvenile Court - Administration ( ) 4,820, Juvenile Court Juvenile Court - Judicial ( ) 2,318, Juvenile Court Juvenile Court - Probation ( ) 4,919, Juvenile Court Youth Crime Prevention 405, Juvenile Court Juvenile Court - Accountability Courts ( ) 1,754, Magistrate Court Magistrate Court - Judges ( ) 2,386, Magistrate Court Justice Reinvestment 79, Medical Examiner Death Investigations ( ) 4,347, Police Facility Security ( ) 1,872, Police Fulton County Public Safety Training Center ( ) 577, Police Reports and Permits ( ) 719, Probate Court Probate Court Services ( ) 2,612, Public Defender Public Defender - Juvenile Court Delinquency ( ) 723, Public Defender Public Defender Appeals ( ) 528, Public Defender Public Defender -Superior Court ( ) 11,734, Public Defender Public Defender-Juvenile Dependency ( ) 1,069, Public Defender Justice Reinvestment 641, Sheriff Court Services ( 330P ) 10,114, Sheriff Jail Detention Officer ( ) 23,871, Sheriff Jail Operations ( ) 30,567, Sheriff Law Enforcement-Operations ( ) 7,172, Sheriff Law Enforcement-Transfer ( ) 1,251, Sheriff Sheriff Administration ( ) 6,035, Sheriff Sheriff Administration - Executive ( ) 2,039, Sheriff Sheriff Administration-Training ( 330P ) 801, Sheriff Sheriff Administration-Warehouse/Fleet ( 330P ) 1,959, State Court - Judges State Court Judges 4,042, State Court - Judges State Court Judges 468, State Court-General State Court ( ) 8,892, State Court-General Justice Reinvestment 614, Solicitor Investigations and Litigation ( ) 6,342, Solicitor Records Management ( ) 800, Solicitor Justice Reinvestment 1,500, Superior Court - Judges Superior Court Judges 7,390, Superior Court-Clerk Administration Bureau ( ) 6,265, Superior Court-Clerk Board Of Equalization ( ) 1,263, Superior Court-Clerk Courts Division ( ) 7,839, Superior Court-Clerk Magistrate Court ( ) 2,602, Superior Court-Clerk Justice Reinvestment 1,156, Superior Court-General Accountability Courts ( ) 2,955, Superior Court-General Family Division ( ) 1,249, Superior Court-General Jury Services ( ) 2,247, Superior Court-General Law and Jail Libraries ( ) 521, Superior Court-General Pretrial Services ( ) 3,691, Superior Court-General Superior Court Administration ( ) 9,386, Fire Airport Fire Operation ( ) 250,000 16

17 Safe FUND CODE Department Program Name Amount 301 Fire Fire - FID ( 310NEW1000 ) 3,300, Police Police-FID ( 320NEW1000 ) 3,300, Emergency Services Administrative Services ( ) 1,119, Emergency Services Operational Services ( ) 4,386, Emergency Services Technical Services ( ) 1,038, Sheriff Sheriff's Sale Fund 69, Superior Court-General D.A.T.E 1,492, Superior Court-General Business Court Fund 46, Superior Court-General Superior Court Technology Fund 71, Juvenile Court Law Library Fund 3, Probate Court Law Library Fund 31, State Court-General Law Library Fund 311, Superior Court-Clerk Law Library Fund 630, District Attorney Restricted Assets 787, Juvenile Court Restricted Assets 38, Solicitor Restricted Assets 820, District Attorney Federal Equitable Sharing 123, Police Federal Equitable Sharing 132, Sheriff Federal Equitable Sharing 85, Superior Court-General Special Revenue Funds 8, Superior Court-General Indigent Defense Committee 20 CO State Court-General Constitutional Officers 4,500,000 Multiple Agencies Non- Agency Non- Agency Support to Programs 86,841,877 Total $ 338,451,550 17

18 Healthy FY 2018 Proposed Expenditure Budget Priority Area - All People Are Healthy FUND CODE Department Program Name Amount 100 County Manager Animal Control ( 118S ) $ 4,227, Grady Hospital Grady Hospital ( ) 60,178, Board of Health Board of Health - General Fund ( 750NEW1000 ) 8,286, Behavioral Health ADMINISTRATION GENERAL ( ) 965, Behavioral Health CENTRAL TRAINING CENTER ( ) 769, Behavioral Health NORTH TRAINING CENTER ( ) 680, Behavioral Health OAK HILL CHILD, ADOL AND FAMILY CENTER ( ) 1,924, Behavioral Health SOUTH TRAINING CENTER ( ) 1,232, Behavioral Health WEST FULTON MH ( ) 4,000, Finance Meter Reading ( ) 229, Finance Water and Sewer Billing and Collection ( ) 3,209, Information Technology IT Water & Sewer (201) ( ) 1,025, Public Works Administration - Water and Sewer Revenue ( ) 5,951, Public Works Big Creek WWTP ( ) 7,289, Public Works Camp Creek WWTP ( ) 7,735, Public Works Commercial Pretreatment Monitoring and Enforcement ( ) 705, Public Works Industrial Monitoring ( ) 460, Public Works Johns Creek Environmental Campus ( ) 4,187, Public Works Laboratory ( ) 1,721, Public Works Little River WWTP ( ) 965, Public Works North Fulton Sewer Maintenance ( ) 3,585, Public Works Operations - Water and Sewer Revenue ( ) 11,331, Public Works Protection - Water and Sewer Revenue ( ) 3,654, Public Works Regulatory Monitoring - Water and Sewer Revenue ( ) 269, Public Works South Fulton Pump Stations ( ) 825, Public Works South Fulton Sewer Maintenance ( ) 3,004, Public Works Stream Monitoring ( ) 249, Public Works Water Revenue ( ) 8,265, Public Works WWTP Management Oversite ( ) 686, Information Technology IT Water & Sewer (203) ( ) 69, Public Works Engineering and Construction Managment ( ) 3,360, Public Works Water and Sewer Construction Management ( ) 601, Public Works Water Renewal and Extension ( ) 8,395,081 Multiple Agencies Non- Agency Non- Agency Support to Programs 125,666,257 Total $ 285,711,329 18

19 Culture FY 2018 Proposed Expenditure Budget Priority Area - All People Are Culturally Enriched FUND CODE Department Program Name Amount 100 Arts and Culture 4H Program ( ) $ 92, Arts and Culture Abernathy Arts Center ( ) 292, Arts and Culture Agriculture and Natural Resources Program ( ) 170, Arts and Culture Aviation Community Cultural Center ( ) 290, Arts and Culture Chattahoochee Nature Center ( ) 100, Arts and Culture Cochran Mill Nature Center ( ) 100, Arts and Culture Contracts for Services and Administration ( ) 2,659, Arts and Culture Family and Consumer Science ( ) 164, Arts and Culture Hammods House ( ) 70, Arts and Culture Johns Creek Arts Center ( ) 135, Arts and Culture South Fulton Arts Center ( ) 251, Arts and Culture Southwest Arts Center ( ) 495, Arts and Culture West End Performing Arts ( ) 300, Library Library - Public Services Operations ( ) 22,701, Library Library - Support Services ( ) 4,323, Arts and Culture Wolf Creek ( 181WOLF215 ) 200, Arts and Culture Wolf Creek ( Mult. Year Capital ) 482, Arts and Culture Co-op Extension 60, Arts and Culture Restricted Assets Library Restricted Assets 103, Arts and Culture Salute to the Arts 3, Library Tommie Dora Barker Fellow Endowment 171, Planning Tree Preservation Trust Fund 757,512 Multiple Agencies Non- Agency Non- Agency Support to Programs 21,082,675 Total $ 55,010,026 19

20 FUND SYNOPSIS Fulton County s Budget is structured on the basis of individual funds. Each fund represents a distinct financial entity with its own revenues and expenditures. Listed below is a description of the major operating funds used. The General Fund (Fund 100) is a tax-based fund used to provide and account for costs of services, which are supplied, on a countywide basis, such as court, health, library and internal services like IT facility services. The Special Taxing District Fund (Fund 300) is used to account for the legacy financial obligations attributable to the former unincorporated areas of the County, which incorporated to form distinct municipalities. These legacy obligations include payments of compensated absences time accrued by County employees working in these areas before incorporation. The Fulton Industrial District Fund (Fund 301) is used to account for all financial activities in the Fulton Industrial District. Municipal type services are provided for the citizens and business operating in the area. The municipal type services provided include police, fire, business licenses and code enforcement. Financing is provided by a specific annual property tax levy and fees and charges for services. The Communications (911) Fund (Fund 340) was created in This fund provides for the County s emergency communication operation. It is funded by the 911 surcharge on county residents telephone bills and by supplement payments from multiple municipalities receiving 911 support services. The Water & Sewer Revenue System (Fund 201), which is composed of the Water & Sewer Revenue Fund, and the Water & Sewer Renewal and Extension Fund (Fund 203), is funded principally from fees paid by water and sewer customers for water and sewer services. Taxes are not used as a source of revenue for the system; fees are set at a level to make the system self-supporting. The Bond Fund (Fund 600) is a taxed-based fund used by Fulton County to provide the capital necessary for major infrastructure improvements and falls into two categories: Annual Bond General Obligation Bond (GOB). The entire general tax-base of Fulton County supports debt incurred through an issuance of these bonds. The County is authorized by the State to issue up to $3,000,000 in (GOB) on an annual basis without a referendum. Referendum General Obligation Bonds. The entire general tax base of the County supports debt created by issuing this type of bond. State Law requires that a referendum be held before these bonds may be issued. The Risk Management Fund (Fund 725) was created in 1999 to account for insurance services provided to all agencies in the County. The primary insurance activities financed from this fund include automobile physical damage, automobile liability, employee and Public Officials bonds, building & contents, medical malpractice, general liability, risk management operating expenses, and the Workers Compensation self-insurance program. 20

21 FUND SYNOPSIS The Airport Fund (Fund 200) was created in 2002 to be in compliance with the Government Accounting Standards Board s (GASB) thirty-four (34) reporting requirements that require an Airport to operate and be reported as an Enterprise Fund. The Airport Fund s Budget is balanced using revenues generated from services, rentals and leases. The Wolf Creek Fund (Fund 215) is an enterprise fund established to account for financial activities of the Wolf Creek Amphitheater. In the past, the revenue generated from concerts and all other activities was set aside in the capital fund for future capital improvements to the location, while the expenses were being borne by the General Fund. Henceforth, all revenue and expenses of the amphitheater will now be recorded in this fund with expectation that its operation will be self-sustaining. Any excess future revenue over expenditures from operations will remain in the fund to be used for capital or operation expenses. The Special Appropriation Funds (various funds) are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specified purposes. 21

22 General Fund (Fund 100) The FY2018 General Fund proposed budget is $667 million, including approximately $377 million allocated to personnel and $290 million allocated to other operating expenditures. The FY2018 proposed budget represents a $44.2 million increase from the projected FY2017 expenditures of $622.8 million. The budget is balanced with $966 million in revenue to offset a fund deficit of $192 million, operating expenditures including non-recurring items of $667 million, and leaving a fund balance of $106.4 million, which represents 16.67% of recurring yearly expenditures as required by Fulton County s fund balance reserve policy. Overall recurring revenues for FY2018 are estimated at $617 million, with total recurring expenditures estimated at $638 million. This represents a structural imbalance of approximately $21 million. The significant increase in budgeted revenues expected for FY2018 and the unprecedented fund balance deficit projected to be carried forward into 2018 are the result of delayed property assessments and billings occurring in late The Fulton County Board of Assessors originally issued the tax notices to Taxpayers on their 2017 real property assessment in late May of After receiving complaints from a sizeable number of citizens about the accuracy of assessments and significant increases in the value of a number of properties as well as evidence to support it, the Board of Commissioners approved a resolution on June 21, 2017, to revoke the original notices and issue corrected notices. On June 28, 2017, the Fulton County Board of Assessors voted to act upon the resolution approved by the Board of Commissioners. As a result of this unforeseen situation, the timing for issuance of the County tax digest, which is needed in order to set the millage rate, was delayed. This in turn delayed the billing and collection of property taxes by the Tax Commissioner for the year causing the potential shift in property tax revenue across years. Depending upon collection trends, budgeted revenues from delayed property billings for FY2018 may change. The current proposed budget assumes conservative collection assumptions. The 2018 General Fund proposed budget was specifically designed as to reflect the County s continued commitment to the four year strategic plan that was set in motion in In addition, there are a few additions when compared to the 2017 adopted budget. Some of these changes were introduced in order to comply with mandates by the State Legislature, while others are being made to ensure that the budget recommendations are in line with the Board of Commissioners (BOC) approved strategic priority areas and organizational changes implemented by the County Manager. The net results of the various actions affect the level of funding for departments in this proposed budget. The following are some of the changes reflected in the budget process and proposed budget document: Budget Process Changes: a) The County continued improvement to the budget formulation process by introducing a more robust approach with the use of performance management tools, visualizations and statistical data during the budget deliberation process. Legislative Impacts: 22

23 a) The creation of the Fulton County Board of Health (BOH) during the summer of 2017 impacted the budget formulation process for 2018 from the revenue and expenditure standpoints. Revenues that were recorded in the General Fund in prior years will now be collected by the BOH. The amount of funding allocated to the Health Department in prior years will become the yearly budgeted appropriation to the BOH, and will be reduced by the amount of revenue forgone. b) Legislation passed by the State Legislature that resulted in the creation of the City of South Fulton during the summer of 2017 will carry additional budgetary pressures to the General Fund during 2018 primarily by increasing the pension cost burden. c) Changes made by the State Legislature to amend the pay structure for State Court Judges and Associate Juvenile Court Judges will result in increasing judicial cost to the County. Organizational Impacts: a) In 2016, several positions were transferred from the Health Department into the Finance Department as to assist with billing and collection functions. The BOH, as an independent entity, will now take that responsibility. Therefore, the positions performing those accounts receivable functions in the Finance Department will now be made available to the BOH. b) A number of Departments were renamed during 2017 and will appear with the new names in the proposed budget. The Aging and Youth Department was renamed Senior Services Department The Housing and Community Development Department was renamed Community Development Department The Personnel Department was renamed Human Resources Management Department c) Part of the funding allocated in prior years in Non-Agency and earmarked for Capital Improvements will now be allocated to the Department of Real Estate Management and will be utilized for preventive maintenance. d) Part of the funding allocated in prior years in Non-Agency and earmarked for IT Capital improvements will now be allocated to the Department of Information and Technology to be used as part of the personnel reorganization. e) Due to the incorporation of the City of South Fulton, funding allotted to the Department of Public Works for Transportation will be reduced significantly as the County s remaining footprint in the field of transportation municipal services is restricted to the Fulton Industrial District. f) Funding for youth related services included in the Senior Services Department (formerly known as Aging and Youth) will be fully consolidated to the Community Development Department (formerly Housing and Community Development). g) Funding for Animal Control functions previously included in the Health Department s budget has been included as part of the County Manager s allocation for h) Funding for Customer Service functions previously included in the External Affairs Department budget has been included as part of the County Manager s allocation for