Georgia Cities Response to the Current Economic Downturn

Transcription

1 A.L. Burruss Institute of Public Service and Research Georgia Cities Response to the Current Economic Downturn Prepared for: The Georgia Municipal Association Prepared by: The A. L. Burruss Institute of Public Service and Research Kennesaw State University 1000 Chastain Road Kennesaw, Georgia (FAX)

2 A.L. Burruss Institute of Public Service and Research Georgia Cities Response to the Current Economic Downturn Executive Summary Overview In July 2009, the Georgia Municipal Association (GMA) contracted with the A.L. Burruss Institute of Public Service and Research at Kennesaw State University (Burruss) to survey the GMA member cities to learn how they are coping with the economic downturn. The survey asked cities a wide range of questions regarding recent budget history, expenditure adjustments, and revenue changes for the current fiscal year and for the upcoming year. Budget History Cities were asked to indicate the level of budget increases or decreases each year beginning in 2005 and up to the planned fiscal year ending Expenditure Adjustments Cities were asked to indicate budget changes in city services of departments, boards, and agencies. Another set of questions focused on how cuts were made in the departments, boards, and agencies. In addition, a series of questions was asked to ascertain what management assessments and changes have been instituted as a way to perform services more efficiently and effectively. Finally, the survey inquired about the impact of the economy on approved and planned capital projects of the cities. Revenue Changes These survey questions focused on recent decisions on taxes, fees, and borrowing. A final series of questions were asked to ascertain if cities were using their Fund Balance to help balance their Operating Budget. Methodology After the survey instrument was agreed upon by GMA and Burruss and designed for both a web based and fax return, GMA sent a letter to member cities urging participation. There were a total of fifty one survey questions and sent to 505 municipalities. The survey was open for responses for approximately a month (mid-julymid-august) with one reminder to complete the survey sent by Burruss. Because of the wide range of populations of Georgia cities, municipalities were assigned to one of five population categories using the 2000 U.S. Census.

3 A.L. Burruss Institute of Public Service and Research Summary of Findings The survey yielded a total of 229 responses, which represents a 45% response rate from those who received the survey and 43% of all cities in Georgia. As the following chart shows, the responses by population category are uneven. Population Class Number of Cities in GA Number Responded Responded Less than 2, % 2,500-5, % 5,000-10, % 10,000-25, % Greater than 25, % All cities * 43% *10 cities did not report population Though the smallest cities (less than 2,500) comprise over 2/3 of the total number of cities, their response rate is the lowest at 29%. Other population categories show a response rate of over 50% with a high of 83% (in the population category 10,000-25,000). Notable Survey Results For the 2009 budget, 43% of the cities reporting indicated no increase or a decrease in their General Fund Budget. For the 2010 budget, 68% of the cities reporting indicated a no increase or decrease in their General Fund Budget. Road Improvements and road maintenance are the areas that are cut the most (42% and 41%, respectively). Between 30% and 40% of the cities cut the following services: General Administrative, Environmental Beautification, Parks and Recreation, Planning and Zoning, Code Inspection, and Law Enforcement. Over half of the cities responded that they had made cuts in equipment. Travel inside and outside the state, and supplies are also frequent targeted areas for cuts. Discontinuation or cuts in Overtime pay was the most frequent area (32%) targeted for cuts of the cities reporting. Other personnel targets were also utilized: not filling positions due to retirement (28%), not filling positions open due to other than retirement (31%), changes in numbers of hours worked (17%), layoffs (10%), and reductions in health benefits (17%). Nine cities (4% that reported) have established a furlough system. Twenty six cities (11%) have laid off employees. 2

4 A.L. Burruss Institute of Public Service and Research There were 124 employees laid off by the cities reporting in As of June 30, 2009, there were a total of 672 unfilled budgeted positions. Forty-three cities (19%) have made changes to their budget process. Eleven cities have instituted new budget systems for departments. Ninety three cities (41%) indicated they have conducted a special informal assessment of departmental expenditures. Twenty-three cities (10%) reported they have conducted special formal assessment of departmental expenditures. Forty-six cities (20%) reported they have conducted a special informal assessment of agencies expenditures. Over half the cities (56% or 129) have asked their department to provide the same level of service without an increase in funding. Fifty cities (22%) have asked outside agencies to do the same. Over half the cities reported making a stronger effort to secure grant revenues. Eighty-eight (38%) indicated they are making a stronger effort to deliver services in cooperation with other jurisdictions and thirty-eight (17%) reported making more use of state agencies and/or Regional Commissions to deliver services. Twenty-three cities (10%) indicated they had contracted services to private providers in the past two years and 19 (8%) reported they are anticipating contracting more services in In FYE 2009, thirty-six (16%) reported cancelling planned capital projects. Seventy cities (31%) postponed planned capital project. The following are highlights from questions regarding taxes, fees, borrowing, and fund balances: In 2009, five cities initiated a property tax for the first time and twenty-eight cities (12%) increased property taxes. Fourteen cities plan to enact a property tax increase in FYE2010. Seventeen cities increased their occupational taxes in FYE 2009 and seven cities plan to increase them in FYE2010. Sixteen cities initiated user fees and 53 (23%) increased user fees in Thirty-nine cities (17%) reported the levy of impact fees on new development and eleven cities have increased impact fees in the last three years. 3

5 A.L. Burruss Institute of Public Service and Research One hundred and ninety-eight cites (87%) have a SPLOST in effect and forty-one cities plan to ask for a SPLOST (either for the first time or an additional SPLOST) in 2009 or Eighteen cities rely on franchise fees (from electric, natural gas, cable, and/or telephone companies) for greater than 25% of their general fund revenue. Sixty cities (40%) rely on these fees for between 11 and 25 per cent of their general fund revenue. Seventy-three cities (48%) depend on these fees for 10% or less of their general fund revenue. Thirty-three cities ((14%) have engaged in short term borrowing in order to meet changing demands in the last two years. Sixty-five cities (28%) used a portion of their Fund Balance to balance their Operating Budget in FYE 2008 and sixty cities (26%) used their Fund Balance for the same purpose in FYE Twenty-three cities responding (10%) currently have a millage cap on property tax. Two cities have an Assessment cap. Three cities have an Assessment freeze. Fifteen cities (7%) indicated their city has a Floating Homestead Exemption. Conclusions It is difficult to make generalizations given the wide variety of city experiences, current economic condition, and population. Indeed, the results do show a mixed bag how cities are coping with the national economic downturn. Some cities in Georgia apparently are doing better than others. It is also apparent that those cities having unexpected short falls in revenues are responding in a variety of ways both on the revenue side and the expenditure side. For the most part, cities experiencing difficulties are responding in traditional or expected ways. In addition to traditional coping mechanisms, however, it is important to note that many cities are endeavoring to find better, more efficient ways of getting the tasks accomplished. In hard times of the past, cities first cut back on non essential services and defer maintenance. Personnel cuts via layoffs, furloughs, overtime, hours worked, and/or benefits, generally follow. On the revenue side, fees are usually adjusted first, then taxes. Borrowing and using fund balances come next. In all of this, employees often are expected to perform the same level of service with fewer resources. This study verifies that these processes are now taking place within various cities in Georgia. In addition, some cities are now facing, or will soon face, a third tier of adjustments. When put in place, this will severely limit the service level for citizens as well as test the tipping point for significant change. With city budgets so closely tied to the economy, it is inevitable that some cities will face this point soon. 4

6 Appendix A GMA Web Survey

7 Georgia Municipal Association City Budget Survey Thank you for agreeing to participate in the Georgia Municipal Association City Budget Survey. The survey should take you less than 15 minutes to complete. Your responses to the questions asked herein, will be completely confidential. The information gathered will be used to help policymakers predict the long term impact of the current economic downturn. If you have questions about this survey, please Paul Vaughn, Research Associate, A.L. Burruss Institute, or call us at ) What is your city's Less than 2,500 2,500-4,999 5,000-9,999 10,000-24,999 25,000 + In the first section we would like you to answer a few questions about your city s budget. 2) Please indicate the percentage change (increase or decrease) in your city s General Fund budget from the previous fiscal year. For example... FY FY FY FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY2010 (planned) % % % % % % 6

8 3) To what degree has the provision of city services been impacted in FYE 2009 by the current economic downturn? 5% or greater reduction 1% - 4% reduction No Change 1% - 4% increase 5% or greater increase Service Not Provided Parks and recreation Library Public health Road maintenance Road improvements Social services Waste management Environmental beautification Historic preservation Planning and zoning Code inspection Water 4) How were the following city services impacted in FY 2009 by the current economic downturn? 5% or greater reduction 1% - 4% reduction No Change 1% - 4% increase 5% or greater increase Service Not Provided Law enforcement Jail/ inmate costs Fire Emergency medical (EMS) Animal control General Administrative City court Non-Departmental (NGO s) Other - 1 Other - 2 Other - 3 5) If you responded to any of the "Other" categories above, please specify what the "Service" is, here. Other - 1 Other - 2 Other - 3 7

9 6) Has your city adopted any special strategies for deciding on budget cuts (i.e., across-theboard ; targeted, etc.)? Yes continue with question #7 No skip to question #8 7) Please explain the special strategies and how they were implemented. 8) Which of the following cost areas, if any, have been targeted for cuts? Please check all that apply. Travel within Georgia Travel outside of Georgia Supplies Equipment Personnel through attrition by not filling positions due to retirements Personnel through attrition by not filling positions due to means other than retirement (resignations, firings, etc.) Personnel through layoffs Personnel through changes in number of hours worked Discontinuation or cuts in overtime benefits Health care benefits Pension benefits Vacation benefits Our city has not cut costs in any area Other specify 9) How many budgeted positions were unfilled, as of June 30, 2009? 10) Has your city implemented a furlough system? Yes continue with question #11 No skip to question #12 11) Please provide details on the furlough system your city has put in place. 12) Have any employees have been laid off during FYE 2009? 8

10 Yes continue with question #13 No skip to question #15 13) How many employees have been laid off during FYE 2009? 14) Please provide specific information on how layoffs in your city will impact service delivery, and if applicable, the local economy ( e.g. city planning staff has been cut by 3 employees, hence plan review process is slowed down significantly which has a direct impact on local builders, engineers, architects, etc.). 15) Has your city changed the budgetary process in response to recent changes in revenue? Yes continue with question #16 No skip to question #17 on the next page 16) Please describe how the budgetary process has changed. 9

11 17) Please check any changes listed below that you have initiated in the past two years (FY 2008-FY 2009). Note: "department" means a city department such as the Police Department or Finance Department; agency means an outside organization (i.e., history museum, youth program, etc.) to which city funds are appropriated. Our city has conducted a special informal assessment of department expenditures. Our city has conducted a special formal assessment of department expenditures. Our city has adopted a new budgetary system for departments to justify their expenditures (such as Performance Based Budgeting, Zero Based Budgeting or PPBS). Our city has conducted an informal assessment of agency expenditures. Our city has conducted a formal assessment of agency expenditures. Our city has adopted a new budgetary system for agencies to justify their expenditures (such as Performance Based Budgeting, Zero Based Budgeting or PPBS). City departments have been asked to provide services at the same level without an increase in funds, or to do more with less. Our city has asked agencies to provide services at the same level without an increase in funds, or to do more with less. Our city has made a stronger effort to secure grant revenues. Our city has made a stronger effort to deliver services in cooperation with other jurisdictions (such as the county or other municipalities). Our city made more use of state agencies and/or the Regional Commissions to deliver services? Our city contracted out additional services to private service providers in the past two years, in order to cut costs. Our city is anticipating contracting out more services in 2009 and 2010 than in previous years, in order to cut costs? Other specify 18) Did the FYE 09 budget result in the cancellation of any planned capital projects? Yes continue with question #19 No skip to question #20 on the next page 19) Please elaborate on what actions were taken and what effect the actions had. 10

12 20) Did the FYE 09 budget result in the postponement of any planned capital projects? Yes continue with question #21 No skip to question #22 21) Please elaborate on what actions were taken and what effect the actions had. 22) Did the FYE 09 budget result in the cancellation of any capital projects already underway? Yes continue with question #23 No skip to question #24 23) Please elaborate on what actions were taken and what effect the actions had. 24) Did the FYE 09 budget result in the postponement of any capital projects already underway? Yes continue with question #25 No skip to question #26 25) Please elaborate on what actions were taken and what effect the actions had. 26) Please comment on the impact of unfunded mandates by the state and/or federal government on your city s budget. 11

13 The next few questions deal with revenues, including taxes, fees, and borrowing. For each of the following categories, please indicate whether your city has proposed or enacted revenue increases. 27) Property Taxes Proposed but not Enacted Neither Proposed nor Enacted Enacted Initiated a property tax for the first time Increase in property taxes in FY 2008 Increase in property taxes in FY 2009 Increase in property taxes planned in FY ) Occupation Taxes Proposed but not Enacted Neither Proposed nor Enacted Enacted Increase in occupation taxes in FY 2008 Increase in occupation taxes in FY 2009 Increase in occupation taxes planned in FY 2010 For each of the following categories, please indicate whether your city has proposed or enacted revenue increases. 29) User fees for services Proposed but not Enacted Neither Proposed nor Enacted Enacted Initiated user fees for the first time in FYE 09 Increase in user fees for services in FY 2008 Increase in user fees for services in FY 2009 Increase in user fees for services planned in FY ) Other fees (not including impact fees) Proposed but not Enacted Neither Proposed nor Enacted Enacted Initiated other fees for the first time in FYE 09 Increase in other fees (not including impact fees) in FY 2008 Increase in other fees (not including impact fees) in FY 2009 Increase in other fees (not including impact fees) planned in FY

14 31) What new fees were proposed, or have already been put in place? 32) Does your city currently assess impact fees on new development? Yes continue with question #33 No skip to question #34 33) Have the city s impact fees been increased in the last three years? Yes No 34) Does your city currently have a SPLOST in effect? Yes No 35) Does your city plan to ask for a SPLOST (either a first-time or additional SPLOST) in 2009 or 2010? Yes No Currently under consideration 36) Does your city have a millage cap? Yes No 37) Other than the temporary assessment freeze required by HB233, which passed during the 2009 Legislative Session, does your city have an assessment cap, assessment freeze, or floating homestead exemption? Mark all that apply Assessment cap please answer #38 Assessment freeze please answer #39 Floating homestead exemption skip to #40 13

15 38) Please describe the assessment cap. 39) In what year was the assessment freeze enacted? 40) What percentage of your city s general fund revenues come from franchise fees paid by electric, natural gas, cable, and/or telephone companies? percent of total general fund budget 41) Please provide any additional information regarding any other changes in revenue your city has had in the past three years. 42) Has your city engaged in any type of short term borrowing in order to meet changing demands in the budget in FYE 2008 or FYE 2009? Yes No 43) Has your city engaged in the issuance of general obligation bonds in order to meet changing demands in the budget in FYE 2008 or FYE 2009? Yes No 44) In regards to potential borrowing, has your city delayed a vote on any bond issue in FY 2007, 2008, or 2009? Yes No 45) Has your city used any portion of its Fund Balance to balance its Operating Budget in FYE 08? Yes No 14

16 46) Please explain what portion of the Fund Balance was used, and how it was used. 47) Has your city used any portion of its Fund Balance to balance its Operating Budget in FYE 09? Yes No 48) Please explain what portion of the Fund Balance was used, and how it was used. 49) Has your city used any portion of its Fund Balance to balance its Operating Budget in FYE 10? Yes No 50) Please explain what portion of the Fund Balance was used, and how it was used. 51) Are there any additional comments you would like to make regarding the budget process in your city? Please include any comments you feel would be particularly informative to state legislators. 15

17 Thank you very much for participating in this very important gathering of information. If you have questions about this survey, please Paul Vaughn, Research Associate, A.L. Burruss Institute, or call us at Please return the completed survey to: Kennesaw State University A.L. Burruss Institute of Public Service and Research Attn: GMA 1000 Chastain Rd. MD 3302 Bldg. 33, Rm 312 Kennesaw, GA If you prefer, you may fax your completed survey to: (770)

18 Appendix B Graphs

19 60% What is your city's 50% 40% 30% 20% 10% 0% Less than 2,500 2,500-4,999 5,000-9,999 10,000-24,999 25,

20 100% To what degree have the provision of the following city services been impacted? 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Parks and recreation Library Public health Road maintenance Road improvements Social services Waste management Environmental beautification 5% or greater reduction 1% - 4% reduction No Change 1% - 4% increase 5% or greater increase Service Not Provided 19

21 100% To what degree have the provision of the following city services been impacted? (cont.) 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Historic preservation Planning and zoning Code inspection Water Law enforcement Jail/ inmate costs Fire Emergency medical 5% or greater reduction 1% - 4% reduction No Change 1% - 4% increase 5% or greater increase Service Not Provided 20

22 100% To what degree have the provision of the following city services been impacted? (cont.) 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Animal control General Administrative City court Non-Departmental 5% or greater reduction 1% - 4% reduction No Change 1% - 4% increase 5% or greater increase Service Not Provided 21

23 100% To what degree have the provision of the following city services been impacted? -- Service not provided REMOVED 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Parks and recreation Library Public health Road maintenance Road improvements Social services Waste management Environmental beautification 5% or greater reduction 1% - 4% reduction No Change 1% - 4% increase 5% or greater increase 22

24 100% To what degree have the provision of the following city services been impacted? -- Service not provided REMOVED 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Historic preservation Planning and zoning Code inspection Water Law enforcement Jail/ inmate costs Fire Emergency medical 5% or greater reduction 1% - 4% reduction No Change 1% - 4% increase 5% or greater increase 23

25 100% To what degree have the provision of the following city services been impacted? -- Service not provided REMOVED 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Animal control General Administrative City court Non-Departmental 5% or greater reduction 1% - 4% reduction No Change 1% - 4% increase 5% or greater increase 24

26 60% Which of the following cost areas have been targeted for cuts? "Yes" responses only 50% 40% 30% 20% 10% 0% Travel inside of Georgia Travel outside GA Supplies Equipment Not filling positions due to retirement Not filling position NOT due to retirement Layoffs Change in num of hours worked 25

27 35% Which of the following cost areas have been targeted for cuts? "Yes" responses only 30% 25% 20% 15% 10% 5% 0% Discontinuation or cuts in OT Health benefits Pension benefits Vacation benefits Cut no costs in any area 26

28 Appendix C Overall Frequencies

29 Frequency Tables GMA What is your city's Frequency Valid Valid Less than 2, ,500-4, ,000-9, ,000-24, , Total Missing System Total

30 FY 2005 percentage change in your city s General Fund budget Frequency Valid Valid Total Missing System Total Total

31 FY 2006 percentage change in your city s General Fund budget Frequency Valid Valid Total Missing System Total Total

32 FY 2007 percentage change in your city s General Fund budget Frequency Valid Valid Total Missing System Total Total

33 FY 2008 percentage change in your city s General Fund budget Frequency Valid Valid Total Missing System Total Total

34 FY 2009 percentage change in your city s General Fund budget Frequency Valid Valid Total Missing System Total Total

35 FY2010 (planned) percentage change in your city s General Fund budget Frequency Valid Valid Total Missing System Total Total

36 To what degree has the provision of city services been impacted - Parks and recreation Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Library Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Public health Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total

37 To what degree has the provision of city services been impacted - Road maintenance Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Road improvements Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Social services Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total

38 To what degree has the provision of city services been impacted - Waste management Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Environmental beautification Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Historic preservation Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System

39 To what degree has the provision of city services been impacted - Historic preservation Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Planning and zoning Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Code inspection Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total

40 To what degree has the provision of city services been impacted - Water Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Law enforcement Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Jail/ inmate costs Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Fire 39

41 Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Emergency medical (EMS) Frequency Valid Valid 1% - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Animal control Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - General Administrative 40

42 Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - City court Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Non- Departmental (NGO s) Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total

43 To what degree has the provision of city services been impacted - Other - 1 Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase % or greater increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Other - 2 Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % - 4% increase Service Not Provided Total Missing System Total To what degree has the provision of city services been impacted - Other - 3 Frequency Valid Valid 5% or greater reduction % - 4% reduction No Change % or greater increase Service Not Provided Total Missing System Total

44 Has your city adopted any special strategies for deciding on budget cuts (i.e., across-the-board ; targeted, etc.)? Frequency Valid Valid Yes No Total Missing System 2.9 Total Which of the following cost areas have been targeted for cuts? Travel within Georgia Frequency Valid Valid No Yes Total Which of the following cost areas have been targeted for cuts? Travel outside of Georgia Frequency Valid Valid No Yes Total Which of the following cost areas have been targeted for cuts? Supplies Frequency Valid Valid No Yes Total Which of the following cost areas have been targeted for cuts? Equipment Frequency Valid Valid No Yes Total

45 Which of the following cost areas have been targeted for cuts? Personnel through attrition by not filling positions due to retirements Frequency Valid Valid No Yes Total Which of the following cost areas have been targeted for cuts? Personnel through attrition by not filling positions due to means other than retirement Frequency Valid Valid No Yes Total Which of the following cost areas have been targeted for cuts? Personnel through layoffs Frequency Valid Valid No Yes Total Which of the following cost areas have been targeted for cuts? Personnel through changes in number of hours worked Frequency Valid Valid No Yes Total Which of the following cost areas have been targeted for cuts? Discontinuation or cuts in overtime benefits Frequency Valid Valid No Yes Total

46 Which of the following cost areas have been targeted for cuts? Health care benefits Frequency Valid Valid No Yes Total Which of the following cost areas have been targeted for cuts? Pension benefits Frequency Valid Valid No Yes Total Which of the following cost areas have been targeted for cuts? Vacation benefits Frequency Valid Valid No Yes Total Which of the following cost areas have been targeted for cuts? Our city has not cut costs in any area Frequency Valid Valid No Yes Total Which of the following cost areas have been targeted for cuts? Other Frequency Valid Valid No Yes Total

47 How many budgeted positions were unfilled, as of June 30, 2009? Frequency Valid Valid Total Missing System Total Has your city implemented a furlough system? Frequency Valid Valid Yes No Total Missing System 1.4 Total

48 Have any employees have been laid off during FYE 2009? Frequency Valid Valid Yes No Total Missing System Total How many employees have been laid off during FYE 2009? Frequency Valid Valid Total Missing System Total Has your city changed the budgetary process in response to recent changes in revenue? Frequency Valid Valid Yes No Total Missing System 1.4 Total Our city has conducted a special informal assessment of department expenditures. Frequency Valid Valid No Yes Total

49 Our city has conducted a special formal assessment of department expenditures. Frequency Valid Valid No Yes Total Our city has adopted a new budgetary system for departments to justify their expenditures Frequency Valid Valid No Yes Total Our city has conducted an informal assessment of agency expenditures. Frequency Valid Valid No Yes Total Our city has conducted a formal assessment of agency expenditures. Frequency Valid Valid No Yes Total Our city has adopted a new budgetary system for agencies to justify their expenditures Frequency Valid Valid No Yes Total

50 City departments have been asked to provide services at the same level without an increase in funds Frequency Valid Valid No Yes Total Our city has asked agencies to provide services at the same level without an increase in funds Frequency Valid Valid No Yes Total Our city has made a stronger effort to secure grant revenues. Frequency Valid Valid No Yes Total Our city has made a stronger effort to deliver services in cooperation with other jurisdictions Frequency Valid Valid No Yes Total Our city made more use of state agencies and/or the Regional Commissions to deliver services Frequency Valid Valid No Yes Total

51 Our city contracted out additional services to private service providers in the past two years Frequency Valid Valid No Yes Total Our city is anticipating contracting out more services in 2009 and 2010 than in previous years Frequency Valid Valid No Yes Total Other Frequency Valid Valid No Yes Total Did the FYE 09 budget result in the cancellation of any planned capital projects? Frequency Valid Valid Yes No Total Missing System 1.4 Total Did the FYE 09 budget result in the postponement of any planned capital projects? Frequency Valid Valid Yes No Total Missing System Total

52 Did the FYE 09 budget result in the cancellation of any capital projects already underway? Frequency Valid Valid Yes No Total Missing System Total Did the FYE 09 budget result in the postponement of any capital projects already underway? Frequency Valid Valid Yes No Total Missing System 1.4 Total Initiated a property tax for the first time Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Increase in property taxes in FY 2008 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total

53 Increase in property taxes in FY 2009 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Increase in property taxes planned in FY 2010 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Increase in occupation taxes in FY 2008 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Increase in occupation taxes in FY 2009 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total

54 Increase in occupation taxes planned in FY 2010 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Initiated user fees for the first time in FYE 09 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Increase in user fees for services in FY 2008 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Increase in user fees for services in FY 2009 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System

55 Increase in user fees for services in FY 2009 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Increase in user fees for services planned in FY 2010 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Initiated other fees for the first time in FYE 09 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Increase in other fees (not including impact fees) in FY 2008 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total

56 Increase in other fees (not including impact fees) in FY 2009 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Increase in other fees (not including impact fees) planned in FY 2010 Frequency Valid Valid Proposed but not Enacted Enacted Neither Proposed nor Enacted Total Missing System Total Does your city currently assess impact fees on new development? Frequency Valid Valid Yes No Total Missing System Total Have the city s impact fees been increased in the last three years? Frequency Valid Valid Yes No Total Missing System Total

57 Does your city currently have a SPLOST in effect? Frequency Valid Valid Yes No Total Missing System Total Does your city plan to ask for a SPLOST (either a first-time or additional SPLOST) in 2009 or 2010? Frequency Valid Valid Yes No Currently under consideration Total Missing System Total Does your city have a millage cap? Frequency Valid Valid Yes No Total Missing System Total Does your city have an Assessment cap Frequency Valid Valid No Yes Total Does your city have an Assessment freeze Frequency Valid Valid No Yes Total

58 Does your city have an Floating homestead exemption Frequency Valid Valid No Yes Total Does your city have an None of the above Frequency Valid Valid No Yes Total In what year was the freeze enacted? Frequency Valid Valid Missing System Total In what year was the assessment freeze enacted? Frequency Valid Valid Total Missing System Total

59 What percentage of your city s general fund revenues come from franchise fees paid by electric, natural gas, cable, and/or telephone companies? Frequency Valid Valid Total Missing System Total

60 Has your city engaged in any type of short term borrowing in order to meet changing demands in the budget in FYE 2008 or FYE 2009? Frequency Valid Valid Yes No Total Missing System Total Has your city engaged in the issuance of general obligation bonds in order to meet changing demands in the budget in FYE 2008 or FYE 2009? Frequency Valid Valid Yes No Total Missing System Total In regards to potential borrowing, has your city delayed a vote on any bond issue in FY 2007, 2008, or 2009? Frequency Valid Valid Yes No Total Missing System Total Has your city used any portion of its Fund Balance to balance its Operating Budget in FYE 08? Frequency Valid Valid Yes No Total Missing System Total