1) Do nothing. This would cause departments to be over budget on items that the Board of Commissioners has approved during the Fiscal Year 09/10.

Transcription

1 GLYNN COUNTY FINANCE DEPARTMENT 1725 Reynolds Street, 3 rd Floor Brunswick, Georgia Phone: (912) Fax: (912) dchunn@glynncounty.org MEMORANDUM To: Via: From: Board of Commissioners Finance Committee Denny Chunn, Budget Analyst Subject: Adoption of FY 09/10 Budget Resolution Date: October 2, 2009 STATEMENT OF ISSUE: The Official Code of Georgia Annotated (O.C.G.A.) Section allows for the amendment of a local government s budgets during the fiscal year, by resolution. The attached Budget Resolution is the official document that details various changes to the Fiscal Year 09/10 Budget. ALTERNATIVES: 1) Do nothing. This would cause departments to be over budget on items that the Board of Commissioners has approved during the Fiscal Year 09/10. 2) Approve the Budget Resolution. 3) Suggest other alternatives. RECOMMENDATION: Staff recommends alternative 2. RECOMMENDED MOTION FOR THE FINANCE COMMITTEE: I move to recommend that the Board of Commissioners adopt the Resolution to amend the FY09/10 Budget. RECOMMENDED MOTION FOR THE BOARD OF COMMISSIONERS: I move to adopt the Resolution to amend the FY09/10 Budget.

2 Resolution # Reading Adoption At the regular meeting of the Glynn County Board of Commissioners held the day of, 2009 in the Commission Meeting room located at 701 "G" Street, Brunswick, Georgia. PRESENT: On a motion by which carried the following resolution was adopted: WHEREAS, the Board has adopted an operating budget for FY ; and WHEREAS, this budget is in need of amending; NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners, acting in its capacity as the governing authority of Glynn County, that the FY Operating Budget is amended as follows: A RESOLUTION TO AMEND THE FY OPERATING BUDGET Glynn County, Georgia FY Budget Requested Change I. GENERAL FUND A. Revenues 1. Taxes $44,677,928 $44,677, Licenses & Permits 611, , Intergovernmental Revenues 705,846 2,637,116 1,931, ,000 Dept of Juvenile Justice 27,000 GA State Patrol 1,404,270 EDA Grant for CDL 09/17/09 4. Charges for Services 4,928,615 4,948,615 20,000 20,000 Administrative Fee 5. Fines & Forfeitures 1,291,300 1,291, Investment Income 557, , Investment Income - LCP 400, , Contributions 4,400 26,942 22,542 22,542 Contributions Superior Court Clerk's Authority

3 9. Miscellaneous Revenue 101, , Other Financing Sources 2,636,840 2,671,568 34,728 2,000 Sale of Property 32,728 Transfer from Acc Excise Tax Fund - Finance Dept IS Chgs 11. Total General Fund Revenue $55,914,583 $57,923,123 2,008,540 B. Expenditures General Government 12. Accounting $93,355 $93, Vehicle Charges 7/1/9-9/30/9 13. Administrative Services 3,034,985 3,103,783 68,798 26,516 Prior Year Encumbrances 09/03/09 42,282 Finance Dept Internal Service Charges 14. County Administration 4,919,088 7,827,633 2,908,545 4,893 Vehicle Charges 7/1/9-9/30/9 148,850 8 Hoods GEFA Loan 04/20/06 89,138 Ballard School Carryforward 8,450 Golden Isles Center Air Conditioner (8,450) Transfer from Contingency to GI Center AC 1,157,187 Prior Year Encumbrances 09/03/09 1,020 CDL 26,000 AC Unit Records Retention Building (26,000) Transfer from Contingency for AC Unit at Records Bldg (1,900) Barnett Bank Site Work to BOC 77,654 GA State Patrol Carport Canopy 09/17/09 27,000 GA State Patrol Data Cables 4,171 AC Compressors at Selden Park Gym (4,171) Transfer from Contingency Selden Park Compressors (5,000) Transfer from Contingency Capital Felony Murder Cases 5,207 GA State Patrol Handicap Shower 1,404,270 CDL Training Center 09/17/09 8,389 GA State Patrol - Painting (7,038) GA State Patrol - Credit for Crushed Base (1,125) Transfer Contingency to Demere Roundabout 15. County Attorney 375, , County Commission 639, , ,130 15,000 Frederica Tower Site Investigation 07/16/09 2,000 Stonewall Street Properties Surveying 237,398 Prior Year Encumbrances 09/03/09 18,832 Communications Tower Change Order 1,900 Barnett Bank Site Work 17. Elections 285, , Prior Year Encumbrances

4 18. Engineering 1,225,997 2,482,352 1,256,355 1,921 Vehicle Charges 7/1/9-9/30/9 355,590 Golden Isles Parkway Lift Station # 2 07/16/09 898,844 Prior Year Encumbrances 09/03/ Information Technology - GIS 677, ,695 34,869 33,120 Prior Year Encumbrances 09/03/09 1,680 Prior Year Encumbrances 09/03/09 69 Vehicle Charges 7/1/9-9/30/9 20. Property Appraisal Office 1,358,154 1,358, Vehicle Charges 7/1/9-9/30/9 21. Tax Commissioner 1,062,110 1,067,152 5,042 5,042 Prior Year Encumbrances 09/03/ Total for Gen. County Government $13,671,779 $18,221,705 4,549,926 Judicial 23. Clerk of State Court $626,613 $626, Clerk of Superior Court 1,250,803 1,273,345 22,542 22,542 Improvements 25. District Attorney 606, , Judge of State Court 337, , Judges of Superior Court 857, ,953 5,000 5,000 Capital Felony Murder Cases from Contingency 28. Juvenile Court 847,793 1,355, ,985 1,975 Vehicle Charges 7/1/9-9/30/9 6,010 Carryforward 500,000 Mental Health Counseling/Contractual Services 29. Magistrate Court 188, , Probate Court 382, , Public Defender 420, , Solicitor of State Court 288, , Total for Judicial $5,808,241 $6,343, ,527

5 Public Safety 34. Coroner $100,151 $100, Vehicle Charges 7/1/9-9/30/9 35. County Police 8,008,956 8,252, ,166 89,490 Vehicle Charges 7/1/9-9/30/9 153,676 Prior Year Encumbrances 09/03/ Emergency Medical Services 3,315,265 3,322,229 6,964 6,964 Prior Year Encumbrances 09/03/ Sheriff's Department 9,999,064 10,112, ,362 26,410 Vehicle Charges 7/1/9-9/30/9 86,952 Prior Year Encumbrances 09/03/ Total for Public Safety $21,423,436 $21,787, ,648 Public Works 39. Solid Waste Disposal 28,000 28,000 28,000 Carryforward Legal Fees 40. Public Works $7,095,505 $7,522, , ,761 Vehicle Charges 7/1/9-9/30/9 (253,335) Vehicle Charges to Depts 7/1/9-9/30/9 20,000 Property Owner's Association Lighting 547,946 Prior Year Encumbrances 09/03/ Total for Public Works $7,095,505 $7,550, ,372 Health and Welfare 42. Coastal GA Area CAA $25,000 $25, Gateway Behavioral Health Services 260, , Glynn County Board of Health 429, , Intergovernmental Welfare 49,700 49, Total for Public Health and Welfare $764,510 $764,510 0 Cultural & Recreation 47. Recreation $2,206,963 $2,256,830 49,867 8,121 Vehicle Charges 7/1/9-9/30/9 4,929 Prior Year Encumbrances 09/03/09 36,817 Carryforwards - Concessions/Contributions 48. Brunswick Glynn County Library 275, , Total Cultural & Recreation $2,481,963 $2,531,830 49,867

6 Housing & Development 50. Community Development $2,373,210 $2,465,164 91,954 6,738 Vehicle Charges 7/1/9-9/30/9 69,169 Prior Year Encumbrances 09/03/09 16,047 Prior Year Encumbrances 09/03/ Georgia Extension Service 75,635 76, Prior Year Encumbrances 09/03/ Georgia Forestry Services 15,427 15, Water Resources Total Housing & Development $2,464,272 $2,556,855 92,583 Debt Service 55. Cash Management $ Total Debt Service $0 $0 0 Other Financing Uses 57. Transfers Out $2,404,877 $4,972,776 2,567,899 2,535,355 Transfer to Buildings, Roads & Equipment Fund 17,625 Transfer to TEA Fund 10,469 Transfer to Accommodation Excise Tax Fund 1,125 Transfer to Buildings, Roads & Equipment Fund 3,325 Transfer to Buildings, Roads & Equipment Fund 58. Total Other Financing Uses $2,404,877 $4,972,776 2,567, Total Expenditures for General Fund $56,114,583 $64,729,405 8,614, Total General Fund Revenue Over/(Under) Expenditures ($200,000) ($6,806,282) (6,606,282)

7 II. ACCOMMODATION EXCISE TAX FUND 61. Revenue $5,019,178 $5,073,307 54,129 5,450 Public Swimming 20,000 Public Swimming 10,468 Transfer from General Fund 18,211 Public Swimming 62. Expenditures 5,019,178 5,073,307 54,129 5,450 Air Conditioner Family Zone 20,000 Family Zone Utilities 10,468 Prior Year Encumbrances 09/03/09 18,211 Family Zone Fence 32,728 Transfer to General Fund (32,728) Finance Dept Internal Service Charges 63. Total Accommodation Excise Tax Fund Revenue III. ALTERNATE DISPUTE FUND 64. Revenue $0 $ Expenditures Total Alternate Dispute Fund Revenue IV. DRUG ABUSE/EDUCATION FUND 67. Revenue $9,600 $9, Drug Rehab Fees 68. Expenditures 107,716 99,248 (8,468) (19,367) Transfer to Drug Court 08/06/ Finance Dept Internal Service Chgs 10,507 Transfer to Drug Court 09/17/ Total Drug Abuse/Education Fund Revenue Over/(Under) Expenditures ($98,116) ($89,256) 8,860

8 V. DRUG COURT FUND 70. Revenue $760,235 $922, ,546 19,367 GA AOC Funding 08/06/09 (19,367) Transfer from Drug Abuse/Education Fund 08/06/09 48,078 Transfer from Law Enforcement Block Grant 08/06/09 114,468 Transfer from Law Enforcement Block Grant 08/06/09 10,507 Transfer from Drug Abuse/Education Fund 09/17/09 (10,507) State of Georgia Grant 09/17/ Expenditures 760, , , ,468 Contractual Services 48,078 Contractual Services 72. Total Drug Court Fund Revenue VI. EMERGENCY 911 TELEPHONE FUND 73. Revenue $2,859,063 $3,559, , ,000 GEMA Grant 05/07/ Expenditures 2,859,063 3,559, , ,000 Upgrading Communications System 05/07/ Total Emergency 911 Telephone Fund Revenue VII. FIRE PROTECTION FUND 76. Revenue $6,666,872 $6,666, Expenditures 6,666,872 6,672,393 5,521 16,397 Prior Year Encumbrances 09/03/09 (10,876) Finance Dept Internal Service Charges 78. Total Fire Protection Fund Revenue Over/(Under) Expenditures $0 ($5,521) (5,521) VIII. INSURANCE PREMIUM TAX FUND 79. Revenue $2,584,000 $2,584, Expenditures 2,584,000 2,584, Total Insurance Premium Tax Fund Revenue

9 IX. JAIL COMMISSARY FUND 82. Revenue $283,145 $288,903 5,758 5,758 Pay Phone Commissions 9/3/ Expenditures 226, ,097 9,064 5,758 Uniforms 3,306 Prior Year Encumbrances 09/03/ Total Jail Commissary Fund Over/(Under) Expenditures $57,112 $53,806 (3,306) X. JAIL FUND 85. Revenue $75,000 $79,493 4,493 2,388 Court Penalties 2,105 Court Penalties 86. Expenditures 1,089 5,582 4,493 2,388 Equipment Repairs 2,105 Finance Dept Internal Service Charges 87. Total Jail Fund Revenue Over/(Under) Expenditures $73,911 $73,911 0 XI. JUVENILE SERVICES FUND 88. Revenue $4,300 $4, Expenditures 4,300 4, Total Juvenile Services Fund

10 XII. LAW ENFORCEMENT BLOCK GRANT FUND 91. Revenue $21,051 $507, ,156 96,156 JAG 2 Grant 08/06/09 394,468 JAG 1 Grant 08/06/09 (4,468) Interest Income 92. Expenditures 21, , ,156 48,078 JAG 2 Transfer to Drug Court 08/06/09 114,468 JAG1 Transfer to Drug Court 08/06/09 29,808 JAG2 City of Brunswick 08/06/09 140,000 JAG1 City of Brunswick 08/06/09 18,270 Jag 2 Equipment 08/06/09 140,000 JAG 1 Equipment 08/06/09 (4,468) Finance Dept Internal Service Charges 93. Total Law Enforcement Block Grant Fund Revenue XIII. PARK DEVELOPMENT FUND 94. Revenue $216 $171 (45) (45) Interest Income 95. Expenditures (45) (45) Finance Dept Internal Service Charges 96. Total Park Development Fund XIV. POLICE SEIZURE FUND 97. Revenue $506 $6,128 5,622 2,040 Condemned Money 2,600 Condemned Money 982 Condemned Money 98. Expenditures , , ,800 Vehicles/Equipment 07/16/09 2,040 Advertising 1,078 Prior Year Encumbrances 09/03/09 2,600 Training 982 Finance Dept Internal Service Charges 99. Total Police Seizure Fund Revenue Over/(Under) Expenditures $0 ($157,878) (157,878)

11 XV. SEA ISLAND POLICE FUND 100. Revenue $414,793 $414, Expenditures 414, , Total Sea Island Police Fund Revenue XVI. SHERIFF SEIZURE FUND 103. Revenue $134 $ Interest Income 104. Expenditures Finance Dept Internal Service Charges 105. Total Sheriff Seizure Fund Revenue XVII. BUILDINGS, ROADS, & EQUIPMENT FUND 106. Revenue $1,590,000 $4,132,463 2,542,463 2,535,355 Transfer from General Fund 3,325 Transfer from General Fund 2,658 Interest Income 1,125 Transfer from General Fund 107. Expenditures 1,590,000 4,132,463 2,542,463 2,535,355 Prior Year Encumbrances 09/03/09 3,325 Gateway 1,125 Contingency for Demere Roundabout 2,658 Finance Dept Internal Service Charges 108. Total Buildings, Roads & Equipment Fund Revenue XVIII. SPLOST #3 FUND 109. Revenue $25,000 $25, Expenditures 0 239, , ,963 Prior Year Encumbrances 09/03/09 1,080 Finance Dept Internal Service Charges 111. Total SPLOST #3 Fund Revenue Over/(Under) Expenditures $25,000 ($214,043) (239,043)

12 XIX. SPLOST #4 FUND 112. Revenue $330,000 $330, Expenditures 65, , , ,555 Prior Year Encumbrances 09/03/09 (8,284) Finance Dept Internal Service Charges 114. Total SPLOST #4 Fund Revenue Over/(Under) Expenditures $264,739 ($414,532) (679,271) XX. SPLOST #5 FUND 115. Revenue $20,600,000 $20,600, Expenditures 281, , ,331 Prior Year Encumbrances 9/3/09 3,661 Finance Dept Internal Service Charges 117. Total SPLOST #5 Fund Revenue Over/(Under) Expenditures $20,600,000 $20,318,008 (281,992) XXI. TEA FUND 118. Revenue $0 $17,625 17,625 17,625 Transfer from General Fund 119. Expenditures 0 17,625 17,625 17,625 Prior Year Encumbrances 9/3/ Total TEA Fund Revenue Over/(Under) Expenditures $0 $0 (17,625) XXII. CAPITAL PROJECTS FUND 121. Revenue $0 $2,879 2,879 2,879 Interest Income 122. Expenditures 0 432, , ,739 Lift Station # 35 Carryforward 227,185 East Beach - GEFA 2,879 Finance Dept Internal Service Charges 123. Total Capital Projects Fund Revenue Over/(Under) Expenditures $0 ($429,924) (432,803)

13 XXIII. Debt Service Fund 124. Revenue $1,590,382 $1,593,367 2,985 2,985 Interest Income 125. Expenditures 1,590,382 1,593,367 2,985 2,985 Finance Dept Internal Service Charges 126. Total Debt Service Fund XXIV. REVOLVING LOAN FUND 127. Revenue $13,720 $13,675 (45) (45) Interest Income 128. Expenditures 2,498 2,453 (45) (45) Finance Dept Internal Service Charges 129. Total Revolving Loan Fund Over/(Under) Expenditures $11,222 $11,222 0 XXV. SOLID WASTE COLLECTION FUND 130. Revenue $3,925,869 $3,926, Interest Income 131. Expenditures 3,925,869 3,926, Finance Dept Internal Service Charges 132. Total Solid Waste Collection Fund Revenue XXVI. SOLID WASTE DISPOSAL FUND 133. Revenue $42,194 $42, Expenditures 42,194 42, Total Solid Waste Disposal Fund Revenue

14 XXVII. ADMINISTRATIVE SERVICES FUND 136. Revenue $3,803,138 $3,829,654 26,516 26,516 General Fund Revenue Expenditures Finance 888, ,065 0 County Administrator 332, ,136 0 Human Resources 506, ,378 (1,000) (1,000) Transfer to IT for Employee Portal Information Technology 2,076,559 2,104,075 27,516 26,516 Prior Year Encumbrance 09/03/09 1,000 Employee Portal - Transfer from HR 137. Total Expenditures 3,803,138 3,829,654 26, Total Administrative Service Fund Revenue XXVIII. COUNTY INSURANCE FUND 139. Revenue $804,206 $804, Expenditures 804, , Total County Insurance Fund Revenue XXIX. EMPLOYEE BENEFIT FUND 142. Revenue $8,230,343 $8,230, Expenditures 8,230,343 8,230, Total Employee Benefit Fund Jerome Clark, Chairman Board of Commissioners Glynn County, Georgia Cindee Overstreet, County Clerk Board of Commissioners Glynn County, Georgia Budget/Resolution FY2010A

15 GENERAL FUND USES OF FUND BALANCE FY 2009/2010 DATE DESCRIPTION 7/1/09-9/30/09 10/1/09-12/31/09 1/1/10-3/31/10 4/1/10-6/30/10 Total 07/01/09 Uses of Fund Balance - Approved in FY 10 Budget $ 200,000 $ 200,000 07/01/09 Buck Swamp Loan - (Pgm 4251) 148, ,850 SPL 5 07/16/09 Frederica Tower Site Investigation (Pgm 1427) 15,000 15,000 07/16/09 Golden Isles Parkway Lift Station # 2 (Pgm 4213) 355, ,590 SPL 5 08/01/09 Change Order Communications Tower (Pgm 1427) 18,816 18,816 Carryforward - Ballard School Imps (Pgm 1206) 89,154 89,154 SPL 5 Carryforward - CDL Program Mgmt Fees (Pgm 1234) 1,020 1,020 SPL 5 Carryforward - Juvenile Grants (Pgm 2230,2240) 6,010 6,010 Carryforward - 4th St. Landfill Legal Fees (Pgm 4820) 28,000 28,000 09/03/09 Prior Year Encumbrances - App BOC Less PO ,809,918 5,809,918 09/01/09 APP CTS/JC 9/1/9 - Gateway (Pgm 4560) 3,325 3,325 09/15/09 Change in Computing Finance Dept Internal Srvc Chgs 9,570 9,570 09/16/09 App CTS - GA State Patrol Handicap Shower (1243) 5,207 5,207 SPL5 09/17/09 GA State Patrol - App BOC Carport Canopy (1233) 77,654 77,654 09/17/09 App CTS - GA State Patrol Handicap Shower (1243) 1,351 1,351 SPL5 09/30/09 Carryforwards - Recreation Contributions/Concessions 36,817 36,817 (Pgms 6005 & 6053) - TOTAL $ 6,806,282 $ - $ - $ - $ 6,806,282