Official Operating Budget

Transcription

1 Official Operating Budget Jefferson County, Alabama Fiscal Year October 1, 2008 September 30, 2009 Adopted By The Jefferson County Commission Compiled By Budget Management Office Tracie G. Hodge, Director of Budget Management BUDGET MANAGEMENT STAFF Lene Wormley, Business Officer Michael Cochran, Budget Analyst Marilyn M. Shepard, Budget Analyst Maranda Stoves, Administrative Assistant I

2 JEFFERSON COUNTY COMMISSION JIM CARNS District 5 Commissioner Environmental Services BOBBY HUMPHRYES District 3 Commissioner Roads and Transportation BETTYE FINE COLLINS Commission President District 4 Commissioner Finance & General Services WILLIAM BELL District 1 Commissioner Health & Community Services SHELIA SMOOT District 2 Commissioner Technology & Land Development

3 GOVERNMENT FINANCE OFFICERS ASSOCIATION AWARD FOR DISTINGUISHED BUDGET PRESENTATION For the Fiscal Year Beginning October 1, 2007 The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Jefferson County, Alabama, for its annual budget for the fiscal year beginning October 1, In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

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5 T A B L E O F C O N T E N T S Page BUDGET MESSAGE 1 Budget Director's Message INTRODUCTION 9 Guide to Using This Document The Jefferson County Government 11 Jefferson County Organizational Chart 12 Functional Overview Chart 13 Responsibilities of Jefferson County Government Jefferson County Financial Control 15 Fund Structure 18 Basis of Accounting 19 Basis of Budgeting Financial Policy 20 Budget Policies and Procedures 29 Significant Financial Policies 37 Significant Policy Changes and Issues FINANCIAL PLAN 41 Overview 41 County Commission Goals Building the Financial Plan 42 Strategy in the Construction of Budgets 42 How the Various Budgets Interrelate 43 Impact of Key Revenues Five Year Projection 44 Assumptions 47 The Financial Plan BUDGET SUMMARY 49 Overview Budget Summaries 50 Budget Summary - All Funds 52 Budget Summary By Fund Types 55 Fund Accounting - Source and Use of Funds 60 Fund Balance Reserve 61 Interfund Transfers Personnel 62 Staffing and Personnel Issues By Fund REVENUES AND APPROPRIATIONS BY FUND 69 Overview of Revenues and Trends General Fund 80 Budget Summary 84 Estimated Operating Revenues 86 Summary of Operating Appropriations

6 Special Revenue Funds 88 Budget Summary 93 Estimated Operating Revenues 98 Summary of Operating Appropriations Debt Service Fund 99 Budget Summary 103 Estimated Operating Revenues 105 Summary of Operating Appropriations Enterprise Funds 107 Budget Summary 111 Estimated Operating Revenues 117 Summary of Operating Appropriations Trust and Agency Funds 119 Budget Summary 124 Estimated Operating Revenues 130 Summary of Operating Appropriations ORGANIZATIONAL UNIT SUMMARIES BY FUNCTION Overview of Expenditures 131 County Services Viewed According to Focus 134 Functional Overview of County Programming 135 Staffing by Function 137 Revenues and Expenditures for General Government Function Jefferson County Commission Probate Court Family Court State Courts District Attorney - Birmingham Law Library Finance Budget Management Office Human Resources Revenue County Attorney Board of Equalization Tax Assessor Tax Collector Treasurer Personnel Board Pension Board Land Development Information Technology General Services Board of Registrars Central Laundry Cooperative Extension Service Non-Departmental Office of Senior Citizens' Services 213 Revenues and Expenditures for Public Safety Function Sheriff Youth Detention Coroner/Medical Examiner Inspection Services Emergency Management Agency

7 229 Revenues and Expenditures for Roads and Transportation Function Highway Administration Highway Design Right of Way Highway Engineering and Construction Highway Maintenance/Bessemer Highway Maintenance/Ketona Traffic Engineering Fleet Management 245 Revenues and Expenditures for Environmental Services Function Sanitation Administration Sanitation Engineering and Construction Wastewater Treatment Plants Barton Laboratory 255 Revenues and Expenditures for Health and Public Welfare Function Jefferson Rehabilitation & Health Center Cooper Green Hospital 265 Revenues and Expenditures for Community and Economic Development Function Community Development Storm Water Management Authority DEBT SERVICE 273 Debt Administration 273 Debt Limits 274 Credit Rating 275 Debt Service Requirements 276 Debt Service Schedule - Fiscal Year 2007 and Following CAPITAL IMPROVEMENT PROGRAM 279 Overview 281 Financial Resources 281 Impact on Operating Budget and Debt Service 282 Detail of Capital Program APPENDICES 287 Appendix A - Budgeted Versus Actual Revenues - FY Budgeted Versus Actual Expenditures - FY Appendix B - Final Versus Original Budgeted Revenues - FY Final Versus Original Budgeted Expenditures - FY2007 Appendix C - The Locale of Jefferson County 317 Facts About Jefferson County 327 Points of Interest 335 Appendix D - Glossary of Key Budgetary Terms

8 JEFFERSON COUNTY COMMISSION Bettye Fine Collins - Commissioner Finance and General Services Tracie G. Hodge Director of Budget Management Suite 620A - Courthouse Birmingham, Alabama Telephone: (205) November 19, 2008 Jefferson County Commission Jefferson County, Alabama Honorable Commission Members: I respectfully present the Jefferson County Official Operating Budget for the fiscal year beginning October 1, 2008, and ending September 30, 2009, as approved by the Jefferson County Commission on September 30, Beginning in FY09, the County will begin using the SMART budgeting system. SMART stands for Specific Results, Measurable 300,000, ,000, ,000,000 Revenues by Fund Type Fiscal Year FY08 Est FY09 Bdgt Debt Service Trust and Agency Special Revenue Enterprise General Goals, Accountable to Stakeholders, Responsive to Customers, and Transparent to Everyone. Jefferson County is the first local government in Alabama to adopt this budgeting process. SMART budgeting demonstrates Jefferson County s commitment to fiscal conservatism and to transparency and accountability. Under the process, the commission and department heads will review the budget yearround, and department heads must adhere to the same fiscal program to ensure accountability with taxpayer dollars. Each department will establish performance measures, critical issues and performance strategies to overcome these issues. 400,000, ,000, ,000, ,000,000 Expenditures by Fund Type Fiscal Year FY08 Est FY09 Bdgt Trust and Agency Special Revenue Debt Service Ente rprise General With the forecast of decreased sales tax revenue, the Commission has been hard at work to wisely allocate public resources and to make government services more accessible and convenient for the citizens it serves. The SMART budgeting process should help the County to identify and isolate critical issues facing its departments. For instance, one critical issue the county faces is the rising cost of fuel. Even though the County can do nothing to control the price of fuel, the SMART budgeting process has helped identify ways we can monitor and control our fuel consumption. First, the County plans to educate persons driving vehicles on ways to conserve fuel. Second, the County plans to monitor mileage and fuel - 1 -

9 consumption to make sure employees are not doing unnecessary driving. Third, the County plans to notify employees to use regular gas instead of premium to help keep costs down. Overall, county revenues increased about 3 percent even though the core revenues coming from the general sales tax and the occupational tax increased about 5 percent. The approved operating budget for fiscal year 2009 includes estimated revenues of $724,689,637 and operating appropriations of $743,907,494, requiring that the County plan for the possibility of drawing from its fund balance. Jefferson County maintains a fiscally conservative budgeting process whereby revenues are estimated conservatively and appropriations are based upon the assumption that no vacancies in personnel will occur during the fiscal year. The County adds the fund balance to the estimated revenues to establish a balanced budget. The FY2009 budget was developed to match short-term objectives to organization-wide financial and programmatic policies that address long-term concerns. Avoid Tax Increase One goal of the County Commission is to avoid tax increase. The Commission works closely with the Budget Management Department to make sure department expenses are within budgeted guidelines and any expense requiring unbudgeted money is evaluated for necessity, duplication and cost effectiveness. SMART budgeting calls for quarterly departmental budget reviews which will help Commissioners and department heads have an ongoing conversation to evaluate a department s effectiveness and cost efficiency. Maintaining Service Levels to its Citizenry The Commission has done a considerable amount to promote a coordinated approach to government, modernize County operations and adopt a value system based on performance and service to the community. Improving service levels, evaluating community satisfaction and responding effectively to taxpayers feedback is a priority of each department within Jefferson County, and the Commission is constantly looking for ways to evaluate and improve the effectiveness of each department. One way to improve service levels for Jefferson County citizens is to make them more convenient. Increased web services are becoming a necessity as people use the internet more frequently than ever. E-government means that the average citizen should be able to go to the government website and pull up information. In an effort to make its website more taxpayer friendly, the County is spending $155,000 to take the preliminary steps to overhaul its website. Jefferson County was the first county in Alabama to bring Vehicle Registration to the Web and it averages 4,000 transactions a month. The Information Technology department is in the process of starting the revenues part of the County s Centralized Remittance System. This system will standardize all bills distributed and establish a centralized area to service all county departments. Within this area, employees will scan checks, bills, process payments and make deposits. The Board of Registrars is planning to place example ballots, polling locations and other voting information on its website

10 Protect the Public Safety The Commission acknowledges the ongoing concern of the public for better public safety. Much of this emphasis falls under the Sheriff, a state constitutional officer. The Sheriff s Department has responded to community input in numerous ways. It has formed an identity theft unit, cold case unit and is working harder to track sex offenders. Due to the rising Hispanic population, the department has hired bilingual dispatchers and deputies. The Sheriff contracts police protection to smaller municipalities within the County. This helps the municipalities save money and still have quality protection. Because of the county-wide dispatch system, the county has quicker response times than its municipalities. Deputies also have mobile data terminals with mapping technology in their patrol cars and by contracting with the County, the municipalities have access to this technology. Preserve an Adequate Fund Balance Jefferson County desires to maintain a General Fund reserve of approximately 10% of annual expenditures. The General Fund reserve achieves that goal at September 30, Expenditures will be monitored closely and if revenue growth increases for FY2009, the County should be able to maintain its desired reserve. Otherwise, any deficiencies will lower the reserve balance. Develop Long-Range Strategic Planning Implementation of the FY2009 budget reflects the Commission s use of its long-term financial plan which projects resources in future years and assesses the future needs for both the operating budget and the capital improvement program budget. The County expects the SMART budget process to be a valuable tool in identifying available resources and capital project needs within a fluctuating revenue picture. In the Environmental Services department, the County is establishing a master plan to govern sewer expansion needs and to plan ahead for the next five years. Commissioners also want to coordinate planning and long term budgeting for maintaining roads and redeveloping declining areas of the County. Land Development is coordinating the development of a county-wide comprehensive land usage plan. Solving the Stream Water and Air Quality Issues The Commission is working hard to resolve the stream water issues facing the County. A federal Consent Decree ordered Jefferson County to improve and upgrade its sewer system. Currently, the County needs to upgrade the Cahaba River Waste Water Treatment Plant with an estimated cost of $15 million. More than half of this money has been requested from the federal government. Having the federal government provide assistance for county projects would help reduce costs for taxpayers who have seen their rates quadruple over the past decade. The U.S. Justice Department has said that Jefferson County has violated the Consent Decree by leaving greenways purchased for conservation unprotected from development. In 2001, the County was said to have violated the Consent Decree by not starting the land-buy program. The FreshWater Land Trust was established and soon caught up on purchases; however, the County - 3 -

11 did not place conservation easements on the land which means that this land could later be used for roads, sewers or even buildings. The County is currently working to correct this problem. Jefferson County continues struggling to meet federal ozone standards especially with federal requirements tightening. Jefferson County has allocated as much as $100,000 a year to Alabama Partners for Clean Air. The County has also partnered with CommuteSmart to encourage its employees to carpool to work. Even though ozone and pollutant problems continue, the number of one-hour ozone excedances has been decreasing yearly. Preserving and Upgrading the Public Infrastructure The Commission is pleased with its capital program that has provided new or renovated buildings for county government. Currently the County is building a new Bessemer Courthouse which is 60 percent finished. The courthouse will cost around $38 million and will house a jury assembly room, district and circuit clerk s offices, district attorney, and UAB s drug program called Treatment Alternatives for Safe Communities. After the new courthouse is finished, the existing courthouse will be renovated for $33 million. The County also plans to build a 911 emergency dispatching call center to cover 16 municipalities. The County has set aside $10 million to cover this project and is seeking federal funding of $3.75 million. Commissioners say this is the type of regional project federal officials encourage. Municipalities would share everything from computers to dispatchers which would improve services and communications 100 percent. Develop Economic and Industrial Growth Stimulation Plans to revitalize downtown Birmingham are proving their worth. As loft apartments increase in popularity and availability, the population of downtown is expected to increase to 10,000 persons within the next ten years. In a further push to stem the population loss in the city and attract businesses, the Commission is committed to using $7 million over five years to purchase property for Red Mountain Park, and $2 million has been committed for the Railroad Reservation Park Project. Residential and commercial projects are already being planned along the14 acre Railroad Park. Red Mountain Park is part of the County s agreement with Black Warrior-Cahaba Rivers Land Trust to help it buy approximately 1,108 acres of land. Plans for this park include a 64 mile network of walking, biking, and hiking trails. Maintain an Attractive Employee Benefit Package The County wishes to attract and retain a highly qualified work force. The FY2009 budget included a 2.0% pay raise for qualified employees and continuation of an exceptional employee benefit package that includes health insurance, life insurance, pension contributions, and retirement credit conversion. Jefferson County, as with other businesses that provide benefits to employees, is experiencing the effects of rapidly rising health insurance costs. To counter the impact of significant annual increases in premiums, the County has elected to self-insure this fiscal year. Therefore, the County will be responsible solely for its actual claims, and we are hopeful that our employees, who will now have a vested interest in their claims experience, will exercise moderation and utilize their benefits wisely. With unemployment rates low, college graduates locating outside of Alabama and retirements increasing, the County is concerned with its ability to replace its skilled employees. The Human - 4 -

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13 Operating Revenues Comparison Fiscal Year Millions Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Miscellaneous Revenues FY2008 Estimated FY2009 Budgeted Operating Expenditure Comparison Fiscal Year Millions General Government Public Safety Roads and Transportation Environmental Services Health and Public Welfare Community and Economic Dev. Debt Service FY2008 Estimated FY2009 Budgeted - 6 -

14 Salaries, Operating Expense and Capital Fiscal Year 2009 Millions FY 2006 FY2007 FY2008 FY2009 Capital Operating Expense Salaries -7-

15 Statue of Thomas Jefferson Main Jefferson County Courthouse - 8 -

16 INTRODUCTION GUIDE TO USING THIS DOCUMENT This budget document contains information that is presented in a logical and readable manner about Jefferson County s Fiscal Year 2009 Operating Budget. This document serves to present the County Commission and general public with an understanding of the services provided by the County, and to provide County management with a financial and operating plan which conforms to the County s accounting system. Major programs are displayed, and anticipated revenues and expenditures are summarized and presented in a concise manner. This document is arranged in the following nine sections: The Budget Message includes a transmittal letter from the Director of the Budget Management Office that provides an overview of the adopted budget and explains the proposed spending priorities for fiscal year 2009 The Introduction provides information on the Jefferson County Government including its organizational structure, major responsibilities, a description of the accounting system and basis of accounting, an explanation of the budget process and a synopsis of significant financial policies. The Financial Plan section provides narrative and data regarding the guidelines, assumptions, and results from the development of a long-range view of the financial picture of the County. This view provides the stage within which annual revenue, expenditure, and capital improvement program budgets are developed for short-term achievement. The Budget Summary includes a summary of the revenue and appropriation categories with projected revenues and expenditures for fiscal year 2009 presented with fund balance projections. Actual revenues and expenditures for fiscal years 2006, 2007 and estimated for 2008 are presented for comparative purposes. Revenues are also presented by revenue category and appropriations by function for program budget comparisons. The Revenues and Appropriations section provides a narrative description of major sources and uses of funds. It also contains the detail of actual revenues and expenditures by fund and fund type for fiscal years 2006 and 2007, the estimated amounts for 2008, and the budgeted amounts for Also, the percent of change from 2008 estimated to 2009 budgeted is presented for clarity. The revenues and expenditures are presented in five fund categories: General Fund, Special Revenue Funds, Debt Service Fund, Enterprise Funds, and Trust and Agency Funds. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

17 INTRODUCTION (Continued): The Organizational Unit Summaries section presents detail of appropriations by department and is arranged by program. Department overviews are presented with information about the department s mission, objectives, budgeted positions, and performance measurements. Expenditure information for fiscal year 2006, 2007, estimated expenses for 2008, and budgeted appropriations for 2009 are presented for comparative purposes. The expenditures are categorized as Personnel Services, Operating Expenses and Capital Outlay. Also, the percent of change from estimated 2008 to 2009 budgeted appropriations is presented for clarity. Jefferson County utilizes the following six program functions: General Government, Public Safety, Roads and Transportation, Environmental Services, Health and Public Welfare, and Community and Economic Development. Personnel Services include salaries, overtime, and fringe benefits. Operating Expenses include Professional and Technical Services, Purchased Property Services, Other Purchased Services, and Supplies. Capital Outlay includes Land, Buildings, Equipment, and Related Improvements. The Debt Service section includes a description of Debt Administration, Debt Limits, Debt Ratios, Credit Ratings and a Schedule of Debt Service Requirements showing the principal and interest requirements for fiscal year 2009 and beyond for the debt issue. The Capital Improvement section includes an overview of the five-year Capital Improvement Program that has been approved for the fiscal years A source and use of funds is presented with information as to how the Operating Budget and Debt Service will be impacted. A schedule of County Appropriations by Category and Years is presented which details projects that have been approved for fiscal year 2009 and beyond. The Appendices section includes a comparison of budgeted versus actual revenues and budgeted versus actual expenditures for fiscal year 2007, information about the locale of Jefferson County, and a glossary of key budgetary terms (identifying various budget terms and funds presented in this budget). For additional information regarding the operating budget, call the Budget Management Office at (205) or visit or write to BMO, Suite 620A Courthouse, 716 Richard Arrington, Jr. Boulevard North, Birmingham, Alabama, Visit the Jefferson County Web Page at: and click on the Info and News Link to see the current budget book, in its entirety. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

18 JEFFERSON COUNTY, ALABAMA Electorate County Commission County Attorney Commissioner Roads & Transportation Commissioner Health and Human Services President Finance and General Services Commissioner Environmental Services Commissioner Information Technology Highway Administration Highway Maintenance/ Ketona Central Laundry Office of Senior Citizens Services Family Court General Services Sanitation Administration Barton Laboratory Information Services Design Division Traffic Engineering Coroner/ Medical Examiner Finance Youth Detention Sanitation Engineering & Construction Communtiy and Economic Development Right of Way Fleet Management Jefferson Rehab and Health Center Revenue Law Library Wastewater Treatment Plants Board of Registrars Highway Engineering & Construction Land Development Cooper Green Hospital Board of Equalization Human Resources Highway Maintenance/ Bessemer Inspection Services Budget Management/ Payroll Emergency Management Agency District Attorney Birmingham Tax Collector Cooperative Extension LEGEND District Attorney Bessemer Probate Court Personnel Board Elected by Popular Vote Budgetary Supervision Sheriff's Department Treasurer Pension Board Administrative Supervision Program Liaison Tax Assessor State Courts Stormwater Management Agency

19 Jefferson County Commission FUNCTIONAL OVERVIEW Ketona Camp Center Point Satellite General Services Operation Center Fleet Management Jefferson Rehabilitation and Health Center Environmental Services Fleet Fueling Site Jefferson County Courthouse Complex Office of Senior Citizens Bessemer Camp Cooper Green Hospital Bessemer Courthouse Bessemer County Jail Family Court Southern Satellite

20 RESPONSIBILITIES OF JEFFERSON COUNTY GOVERNMENT The Jefferson County Commission The governing body of the County is the County Commission. The commissioners are elected from five districts for four-year terms. The present commissioners are President Bettye Fine Collins, William Bell, Jim Carns, Bobby Humphryes, and Shelia Smoot. The major responsibilities of the County Commission are to administer the County s finances, serve as custodian of all the County s property, collect taxes as set by state law, allocate resources for the construction of buildings, roads and other public facilities, provide for the delivery of services that by law are the County s responsibility (such as sewer services, medical care, care for the indigent and law enforcement), and make appointments to various governmental boards and agencies. As of October 1, 2008, the County employed approximately 4,646 individuals. The County s employees perform tasks in five areas of County government. These areas are the Department of Finance and General Services, the Department of Roads and Transportation, the Department of Environmental Services, the Department of Health and Human Services, and the Department Information Technology. A description of each area follows. The Department of Finance and General Services The Department of Finance and General Services is responsible for the administration of the County s financial affairs, management of County-owned buildings, and maintenance of the County s accounting records. The Department supervises the operations of the County Revenue Department, which collects a number of state and local taxes (such as sales and user taxes and other excise taxes), as well as the Budget Management Office and the Finance Department. For the most part, the activities of the department are supported with monies from the County s General Fund. The President of the County Commission, Bettye Fine Collins, has been assigned the responsibility of these departments. The Department of Roads and Transportation The Department of Roads and Transportation is responsible for the construction and maintenance of public highways, streets and bridges within the unincorporated area of the County. Commissioner Bobby Humphryes has been assigned the responsibility of this department as well as Emergency Management, Land Development and Inspection Services. Supported with monies from the Road Fund and the General Fund, the various divisions of Roads and Transportation include: Administration, Design, Right-of-Way, Highway Engineering, Highway Maintenance, Traffic Engineering, and Fleet Management. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

21 The Department of Environmental Services The Department of Environmental Services is responsible for construction, operation, and maintenance within the County of landfills, sewage disposal plants, and sewage lines. Commissioner Jim Carns has been assigned the responsibility of this department. Its activities are financed through service fees in the Sanitary Operations Fund and Landfill Operations Fund. Community and Economic Development are also assigned here. The Department of Health and Human Services The Department of Health and Human Services, which is the responsibility of Commissioner William Bell, supervises certain County health care facilities and agencies. Under the supervision of the Commissioner are the Jefferson Rehabilitation and Health Center, Cooper Green Hospital, Office of Senior Citizens Services and the Coroner. The Rehabilitation and Health Center provides intermediate and skilled nursing care for the County s indigent population, and it is supported by the General Fund. Cooper Green Hospital is supported by the Indigent Care Fund with any deficiencies being absorbed by the General Fund. The Department of Information Technology The Department of Information Technology is responsible for activities related to the County s growth and development. Commissioner Shelia Smoot has been assigned the responsibility for this department. Information Technology provides a full array of services related to information processing and management Departmental Narratives All departments and their mission statements, objectives, and department insights may be found in the Organizational Unit Summaries section of this budget document which are presented by program function. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

22 FUND STRUCTURE The Jefferson County Commission uses funds and account groups to report its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. An account group, on the other hand, is a financial reporting devise designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. Funds are classified into three categories: governmental, proprietary and fiduciary. Each category, in turn, is divided into separate fund types. Jefferson County utilizes five fund types encompassing twelve operating funds for reporting its financial position and the results of its operations. The fund types are General Fund, Special Revenue Funds, Enterprise Funds, Trust and Agency Funds, and Debt Service Funds. A description of the fund types and related funds is provided below. The National Council on Governmental Accounting states that governments should use the minimal number of funds consistent with legal and operating requirements because unnecessary funds result in inflexibility, undue complexity and inefficient financial administration. General Fund GOVERNMENTAL FUND TYPES Transactions relating to resources obtained and used for delivery of those services traditionally provided by a county government, which are not accounted for in other funds, are accounted for in the General Fund. These services include, among other things, general government, public safety, and community services. Special Revenue Funds Transactions relating to resources obtained and used for certain Federal and State programs and from other resources upon which legal restrictions are imposed are accounted for in the Special Revenue Funds. The following comprise the Special Revenue Funds. The Indigent Care Fund accounts for the receipt and expenditures of a portion of beverage and sales taxes designated for the health and welfare of indigent county residents. The Bridge and Public Building Fund accounts for the receipt and expenditure of ad valorem tax revenues designated for the maintenance and repair of County bridges and public buildings. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

23 The Community Development Fund accounts for the receipt and expenditures of Federal block grant funds received by the County. Debt Service Funds Debt Service Funds account for the accumulation of resources for, and the payment of, general longterm debt principal, interest, and related costs. For the fiscal year beginning October 1, 2006, the County maintained only one Debt Service Fund. Enterprise Funds PROPRIETARY FUND TYPES Enterprise Funds account for operations (a) that are financial and operated in a manner similar to private enterprises where the intent is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management and control, accountability, or other purposes. The Enterprise Funds used by the County are as follows: The Cooper Green Hospital Fund accounts for the operations of the Cooper Green Hospital and associated clinics. Operating revenues are derived from net patient charges and reimbursements from third parties including Medicare and Medicaid. The Jefferson Rehabilitation and Health Center Fund accounts for the operations of long-term inpatient nursing facilities. Net revenues are received from patient charges and reimbursements from third parties, principally Medicaid. The Sanitary Operations Fund accounts for the operations of the County s sanitary sewer systems. Revenues are generated primarily through user charges, impact fees, and designated ad valorem taxes. Trust and Agency Funds FIDUCIARY FUND TYPES The Trust and Agency Funds account for transactions related to assets held by the County in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. The individual funds involved in the Trust and Agency Funds are as follows: The Home Loan Program Fund accounts for the County s administration of a federally funded program with local matching costs to provide housing for low and moderate income families. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

24 The Emergency Management Agency Fund accounts for the County s administration of the financial records for EMA. The EMA is an independent agency for emergency or disaster management programs which are funded with federal, state and local government resources. The Pension Fund accounts for the reimbursement of staff salary expenditures made by the County on behalf of the General Retirement System. (The pension funds are not administered by the County Commission.) The Storm Water Management Authority Fund accounts for the unified management of storm water issues for governments voluntarily contributing and cooperating in the Authority. The Commission is a participant in the Authority. CAPITAL IMPROVEMENT FUNDS Pages provide an overview of the major capital improvement projects that Jefferson County is achieving under a five-year program. For the sake of consistency, at this point the funds will be described to account for all the funds that the County uses. The Capital Improvements Fund accounts for revenues, primarily from bond issuance, and expenditures wherein the County achieves a new building or a new system, such as a computerized fingerprint system. Typically these projects will exceed $100,000, but there are some exceptions. The fund often is the site of expenditure, but the assets are later transferred into the relevant operating fund. The Road Improvements Fund accounts for revenues, primarily from bond issuance, and expenditures wherein the County achieves a new road or bridge, or makes a major modification to existing assets. Similar five-year projects for enterprise funds occur within the appropriate enterprise funds. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

25 BASIS OF ACCOUNTING Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Modified Accrual Basis Revenues are recognized in the accounting period in which they become measurable and available. Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Property, gross receipts, and sales taxes are considered measurable when in the hands of the intermediary collecting agent and are recognized as revenue at that time. Licenses and permits, charges for services, fines and forfeits, and miscellaneous revenues are recorded as revenues when received. Investment earnings are recorded when earned since they are measurable and available. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt which is recognized when due. The following governmental fund types at Jefferson County are accounted for using the modified accrual basis of accounting: General Fund Special Revenue Funds Debt Service Fund Accrual Basis Revenues are recognized in the accounting period in which they are earned and become measurable. Expenditures are recognized in the period incurred, if measurable. The following proprietary and fiduciary fund types at Jefferson County are accounted for using the accrual basis of accounting: Enterprise Funds Trust and Agency Funds ADJUSTMENTS TO GAAP Given that the basis of accounting is in the manner explained above, but the basis of budgeting is as explained on the next page, on pages 45, 48, 49, and 104 there are entries titled Adjustments to GAAP (or Generally Accepted Accounting Principles) so that the published fund balance totals match those which the State Auditor reports each year. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

26 BASIS OF BUDGETING The budgets of governmental fund types (general fund, special revenue funds, debt service fund) are prepared on a modified accrual basis. Briefly, this means that obligations of the County (for example, outstanding purchase orders) are budgeted as expenditures, but revenues are recognized only when they become measurable and available. The budgets of proprietary fund types (enterprise funds, internal service funds) and fiduciary fund types (trust and agency funds) are prepared on a full accrual basis. This means that expenditures are recognized when a commitment is made, and revenues are recognized when they are obligated to the County (service has been provided). In all cases, encumbrances lapse at fiscal year end if goods and services are not received. The County prepares its Comprehensive Annual Financial Report on the basis of generally accepted accounting principles (GAAP). This conforms to the way the County prepares its budget except for the treatment of capital outlay and depreciation expense. Depreciation expense is recorded on a GAAP basis only and is not budgeted. Capital outlay within the proprietary fund types is recorded as an asset on a GAAP basis but is expended on a budget basis. Pursuant to Alabama law, the County is audited annually by the State Department of Examiners of Public Accounts. The annual report contains comparisons of revenues and expenditures on a GAAP basis to budget basis for revenues and expenditures. MECHANICAL CONTROLS OF BUDGETING The Budget Management Office participates in several mainframe software packages that are designed to accomplish the purposes of budgetary authorization and control. (1) The Finance Department is licensed to operate an accounting software package SAP that has budget controls as key components. The budget office creates and publishes a master listing of revenue and expenditure objects. (2) The County has developed its own software package (called PPSDBP by its users) of over 1,000,000 lines of code that is shared by the Budget Management Office (position control and forecasting of 4 jurisdictions), Payroll Section (employee payrolls of 4 jurisdictions), Pension Board (employee credit and pensioner payroll of 2 jurisdictions), Human Resources (benefit selection of 3 jurisdictions), Personnel Board (employee records of 20 jurisdictions), and General Services (parking control and costs for 3 jurisdictions). The forecast of personal services, merit increases, and fringe benefits is passed from this software to the TAG software mentioned above. (3) The separate County Treasurer s software requires confirmation against the TAG and PPSDBP databases before it will accept revenue intakes. (4) The Cooper Green Hospital software (called MediTech by its users) exchanges tapes with the TAG system so that the hospital financial data are matched to the TAG data. JEFFERSON COUNTY ALABAMA FISCAL YEAR

27 BUDGET POLICIES AND PROCEDURES For Fiscal Year 2009, the Jefferson County Commission adopted a new budgeting policy known as SMART budgeting. 1. PURPOSES. The purposes of this Administrative Order are: a. To provide an orderly and effective process for carrying out the budgetary responsibilities of the Jefferson County Commission. This process shall be known as SMART Budgeting. b. To establish accountability among public officials and public agencies within Jefferson County for participation in SMART Budgeting. c. To describe the procedures to be followed by participants in SMART Budgeting. 2. REPEAL OF ADMINISTRATIVE ORDER Administrative Order 91-3 of the Jefferson County Commission is hereby repealed. 3. LEGAL DUTY AND AUTHORITY OF THE COMMISSION TO ADOPT AND ENFORCE A BALANCED BUDGET, AND TO REQUIRE PARTICIPATION BY CERTAIN PUBLIC OFFICIALS; BUDGETARY POLICIES OF THE COMMISSION. Sections , , and of the Code of Alabama give the Jefferson County Commission the duty and authority to adopt and enforce an annual balanced budget, and require the participation of certain public officials in the development and administration of that budget. The legal duty and authority conveyed by the Code of Alabama, and the resulting policies of the Jefferson County Commission, are as follows: a. Section , Code of Alabama, requires adoption of an annual balanced budget for the County. The Code states: (a) It shall be the duty of the county commission, at some meeting in September of each calendar year, but not later than October 1, to prepare and adopt a budget for the fiscal year beginning on October 1 of the current calendar year which shall include all of the following: (1) An estimate of the anticipated revenue of the county for all public funds under its supervision and control including all unexpended balances as provided in Section (2) An estimate of expenditures for county operations. (3) Appropriations for the respective amounts that are to be used for each of such purposes. (b) The appropriations made in the budget shall not exceed the estimated total revenue of the county available for appropriations. b. It is the policy of the Jefferson County Commission to adopt annually in September a balanced budget that includes an itemized estimate of revenues available for appropriation, as JEFFERSON COUNTY, ALABAMA FISCAL YEAR

28 well as itemized appropriations that authorize and limit expenditures for the various purposes of county government. c. Sections , , and of the Code of Alabama require enforcement of the adopted budget through the following methods: (1) no obligation incurred by any county official or office over and above the amount or amounts approved and appropriated by the county commission shall be an obligation of the county unless the obligation is approved by an affirmative vote of a majority of the members of the county commission. (11-8-3) (2) The budget may be amended during the fiscal year as determined necessary by affirmative vote of a majority of the members of the county commission. No amendment may authorize an expenditure which exceeds anticipated revenue of the county except as otherwise specifically authorized by general law. (11-8-3) (3) No warrant shall be issued or check drawn on the county treasury or county depository by any person except as authorized by the chair of the county commission or such other officer as may be designated by such county commission, unless otherwise provided by law, and officers who are authorized to pay claims which have not been first approved by the county commission shall issue orders for warrants or checks pursuant to procedures established by the county commission. (11-8-9) (4) No warrant or order for the payment of money shall be issued under authority of the county commission until funds are available for its payment upon presentation to the treasurer or depository pursuant to procedures established by the county commission. ( ) d. It is the policy of the Jefferson County Commission to enforce its balanced budget by controlling obligations, budget amendments, and the issuance of warrants or checks as authorized by the Code of Alabama, through the SMART Budgeting procedures described in this Administrative Order. e. Section , Code of Alabama, requires any public official who receives public funds from the County, or has discretionary authority to issue orders for payment of funds out of the County treasury or depository, to participate in the budget process. The Code states: Any public official who receives public funds, including any official entitled to ex officio fees, or who issues any kind of order payable out of the county treasury without approval of such county commission shall furnish to the county commission in writing an estimate of the revenue and of the anticipated expenditures the official will be called upon to make during the next fiscal year. The judge of probate, tax officials, sheriff, county treasurer, and any other county official or employee named by the county commission shall prepare and submit to the county commission an itemized estimate of the amount the official or employee believes to be necessary for personnel, office supplies, and other expenditures during the following fiscal year. Any official entitled to ex officio fees shall include in his or her estimate the estimated amount of any ex officio fees the official will receive during the following fiscal year. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

29 f. Pursuant to the participation mandate in Section of the Code of Alabama, it is the policy of the Jefferson County Commission that the public officials listed in paragraph 4.c, below, shall participate in the SMART Budgeting procedures described in this Order, and that the itemized estimates required by the Code of Alabama shall be submitted on SMART Budgeting forms specified by the Budget Management Office. g. Section , Code of Alabama, gives the County Commission power to approve a budget which includes the expenditures it deems proper, based on information developed in the budget process. The Code states: Based upon the estimated revenue and expenditures, together with any other financial information available to the county commission regarding the anticipated revenue and expenditures for the next fiscal year, the county commission shall approve a budget which includes the expenditures it deems proper for the next fiscal year. h. It is the policy of the Jefferson County Commission to develop and approve a balanced budget that contains expenditure items justified by plans for improving the efficiency and quality of services delivered to the people of Jefferson County. Further, it is the policy of the Jefferson County Commission to review performance periodically during the year and to consider both finances and performance before approving proposed Budget Amendments. 4. SMART BUDGETING PROCEDURES. a. Purpose. The purpose of the SMART Budgeting process is to provide a framework for the development and administration of an annual balanced budget for Jefferson County that meets the requirements and utilizes the authority of Sections , , and of the Code of Alabama. b. Definitions. The following definitions apply to the key terms used in SMART Budgeting. The terms are listed according to the flow of the process, rather than in alphabetical order. (1) Budget: The annual document approved by the County Commission to estimate revenues and authorize expenditures for the operation of county government. The Budget consists of a number of Revenue Items and a number of Expenditure Items, plus a Performance Plan for each Expenditure Item. (2) Revenue Item: An estimate of the amount of money available from a Revenue Source for the fiscal year covered in the Budget. (3) Revenue Source: Revenue Items are grouped in the Budget under three types of Revenue Sources: (a) County General Fund: Revenue Items including the taxes, fees, and other sources of income to the County General Fund. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

30 (b) County Earmarked Funds: Revenue Items including the taxes, fees, and other sources of income to County special revenue funds that are earmarked for specific purposes such as the operation of Cooper Green Hospital and the sewer system. (c) Ex Officio Funds: Revenue Items consisting of funds collected by or on behalf of public officials for their use in administering the duties of office, and either placed on deposit with the Jefferson County Treasurer or accounted-for in audits conducted by the State Examiner of Public Accounts. Ex Officio Funds are included in the Budget only for the purpose of recognizing the availability of outside funding for the activities of officials who receive funding through the County Budget. The Budget does not include Ex Officio Funds that exist solely for fiduciary or trust purposes, such as inmates personal funds on deposit with the Sheriff and property taxes collected by the Tax Collector for distribution to the various units of government within the County. (4) Expenditure Item: An authorization to expend specific amounts of money for a specific purpose. Expenditure Items are grouped in the Budget according to the departments or other organizational entities authorized to expend the money contained within the specific Items that are grouped together. (a) Purpose. Each Expenditure Item will contain a brief statement that expresses the purpose of the expenditure authorization, beginning with the word To. For example, the Sheriff receives an appropriation To provide jail services for Jefferson County. The purpose statement and the dollar amounts that specify the spending authorization together constitute the Expenditure Item. (b) Amounts. Each Expenditure Item will contain a summary of the Revenue Sources from which spending is financed, showing the amounts expected to be available from the County General Fund, County Earmarked Funds, and Ex Officio Funds, as well as a total amount from all three sources. The County General Fund amount is a limit that cannot be exceeded without specific approval by the County Commission. The County Earmarked Funds amount is an estimate of the amount available for the Expenditure Item. Unless the County Commission provides to the contrary, spending from County Earmarked Funds is limited to the amount that actually becomes available during the budget year, which may be more than, or less than, the amount estimated in the Budget. The Ex Officio Funds amount is an estimate of the outside funds available for the Expenditure Item; these funds are not subject to the control of the County Commission. The sum of these three amounts provides an appropriation total that is a measure of the total resources available to carry out the purpose for which the Expenditure Item is included in the Budget. (5) Departmental Budget: An itemized list of the Expenditure Items assigned to a particular department or organizational entity included in the Budget, with departmental totals and a Source of Funds statement. Beneath the itemized list of Expenditure Items for the department, the Budget will contain an itemization of Revenue Sources that includes the amount of spending expected to come from the County General Fund, each County Earmarked Fund source, and each Ex Officio Fund source. (6) Budget Amendment: Any change, following the adoption of the Budget by the County Commission, in the Amount of an Expenditure Item from the County General Fund or County JEFFERSON COUNTY, ALABAMA FISCAL YEAR

31 Earmarked Funds, whether by increase, decrease, or transfer from one Expenditure Item to another. Every Budget Amendment must be approved by the County Commission in order to be effective. (7) Performance Plan: A brief description of the operations planned to carry out the purpose contained within an Expenditure Item, including measurable indicators of performance. The Performance Plan is produced by the department or other organizational entity responsible for the Expenditure Item, in a format prescribed by the Budget Management Office. A Performance Plan is prepared initially to request funding for each Expenditure Item proposed for inclusion in the Budget, and modified during the budget development process as required to maintain consistency with the proposed level of expenditures. Upon final approval of the Budget by the County Commission, the Performance Plan is finalized to reflect the performance expected to result from the actual funding obtained. Final approval of the Performance Plan for each Expenditure Item rests with the Commission. The Budget will prohibit any expenditure otherwise authorized from the County General Fund or County Earmarked Funds until a final Performance Plan for the Expenditure Item is approved by the Commission. (8) Performance Plan Amendment: Any change, following the approval of a final Performance Plan based on the Budget adopted by the County Commission, in the content of the Performance Plan, whether it involves dollars or resources such as personnel. Every Performance Plan Amendment that affects dollars or resources provided by the County General Fund or County Earmarked Funds, whether by increase, decrease, or transfer, must be approved by the Commission before it can be implemented. If the change affects dollars or resources provided by Ex Officio Funds, the change is not subject to the control of the County Commission but must be reported to the Budget Management Office within 30 calendar days of taking effect. If the change affects the Amount of the Expenditure Item on which the Performance Plan is based, it constitutes a Budget Amendment as well as a Performance Plan Amendment. (9) Quarterly Performance Review: A formal review held each quarter by the Finance Committee of the County Commission, with participation from the Department, to compare planned versus actual performance within the Expenditure Items of a Departmental Budget. c. Participation. The following Officials within Jefferson County shall participate in the SMART Budgeting process as described herein in order to obtain funding through the County Budget for the department or office they head. PUBLIC OFFICIAL DEPARTMENT OR OFFICE (Fund Centers) Director of Revenue Revenue Department County Attorney County Attorney s Office Chairman, Board of Equalization Board of Equalization Tax Assessor Tax Assessor s Office Assistant Tax Assessor Assistant Tax Assessor s Office Tax Collector Tax Collector s Office Assistant Tax Collector Assistant Tax Collector s Office Treasurer Treasurer s Office JEFFERSON COUNTY, ALABAMA FISCAL YEAR

32 Director of Community & Community & Economic Development Department Economic Development Director of Land Development Land Development Department Director of Information Technology Information Technology Department Director of General Services General Services Department Registrar Board of Registrars Director of Budget Management Commissioners Offices and Support Budget Management Office/Payroll Office Non-Departmental Expenditures Extension Agent Cooperative Extension Office Director of Senior Citizens Services Office of Senior Citizens Services Sheriff Sheriff s Department Director of Youth Detention Youth Detention Coroner Coroner s Office Director of Inspection Services Inspection Services Department Director of Roads & Transportation Roads & Transportation Department Director of Human Resources Human Resources Department Judge of Probate Probate Court Presiding Judge, Family Court Family Court Presiding Judge, State Courts State Courts Law Librarian Law Library District Attorney, Birmingham District Attorney Birmingham District Attorney, Bessemer District Attorney Bessemer Finance Department Director Finance Department Director of Environmental ServicesEnvironmental Services Department Director of County Rehabilitation County Rehabilitation & Health Center CEO/Medical Director of Cooper Green Cooper Green/Mercy Hospital d. Calendar. The following key dates and deliverables are established for participants in the development and administration of the County Budget through SMART Budgeting. (1) Appointment of SMART Planning Teams. On or before January 31 of each year, each of the Officials listed in paragraph 4.c, above, shall appoint a SMART Planning Team for the applicable department or office to provide leadership in developing a Performance Plan for each Expenditure Item that it proposes for inclusion in the County Budget. The names and organizational positions of the members shall be furnished to the Director of Budget Management. Guidelines for team membership and duties are contained in Budget Instruction 1. The SMART Planning Team should begin its work no later than March 1. (2) Training of SMART Planning Teams. The Budget Management Office will provide training for SMART planning teams during March each year, offering multiple sessions for the convenience of participants. Each of the Officials listed in paragraph 4.c, above, and all members of the Planning Team, are required to attend one of the sessions, preferably together. The Budget Management Office will distribute Performance Plan formats to participants in the training sessions. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

33 (3) Submission of Performance Plans. On or before May 31 each year, each Official listed in paragraph 4.c, above, shall submit to the Budget Management Office the Performance Plan developed by the SMART Planning Team for each proposed Expenditure Item to be included in the County Budget. (a) Estimates of Departmental Revenues. On or before May 31 each year, each Official listed in paragraph 4.c., above, who is responsible for the collection of departmental revenues from fees and other sources shall submit to the Budget Management Office an estimate of the amounts of such departmental revenues to be collected in the fiscal year that will begin on October 1 of that calendar year. (b) Estimates of Ex Officio Revenues. On or before May 31 each year, any Official listed in paragraph 4.c, above, who has access to revenues from Ex Officio Funds for use in administering the duties of office shall provide to the Budget Management Office an estimate of the revenues available for expenditure from such funds during the fiscal year that will begin on October 1 of that calendar year. Budget Instruction 2 provides a list of the Ex Officio Funds for which estimates are expected and defines the content of the estimates. The Ex Officio Funds of interest to the County Commission are those deposited by or on behalf of the Official with the Jefferson County Treasurer or accounted-for in audits conducted by the State Examiner of Public Accounts. Ex Officio Funds are estimated only for the purpose of providing information about the availability of revenues from outside sources for the activities of Officials who receive funds through the County Budget. Ex Officio Funds that exist solely for fiduciary or trust purposes, such as inmates personal funds on deposit with the Sheriff and property taxes collected by the Tax Collector for distribution to the various units of government within the County, are not included in this forecasting process. (4) Finance Committee Review of Performance Plans and Proposed Expenditure Items. During July of each year, the Finance Committee of the County Commission shall conduct internal reviews of Performance Plans and the associated proposed Expenditure Items, to provide feedback and guidance to participants. Each Official listed in paragraph 4.c, above, will brief the Finance Committee on the Performance Plans that justify the Expenditure Items proposed for inclusion in the County Budget. Based on the results of this review, proposed Expenditure Items and Performance Plans will be refined for the review by the full County Commission. (5) County Commission Review of Revised Performance Plans and Proposed Expenditure Items. During August of each year, the County Commission will hold open meetings to review the revised Performance Plans and the associated proposals for Expenditure Items in the County Budget for the coming fiscal year. It is expected that most Expenditure Items in the proposed County Budget, and most Performance Plans for those Expenditure Items, will be developed in substantially final form by the end of August. (6) Adoption and Publication of the County Budget. During September of each year, the County Commission will adopt the final County Budget for the coming fiscal year that begins on October 1. The Budget will include a formal Revenue Estimate, Expenditure Items that total to no more than the Revenue Estimate, and a Performance Plan for each Expenditure Item. The Budget will JEFFERSON COUNTY, ALABAMA FISCAL YEAR

34 prohibit any payment for an Expenditure Item from the County General Fund or County Earmarked Funds until the Commission has approved the final Performance Plan for that Item. (7) Approval of Budget Amendments. Following the adoption of the County Budget, any change in the Amount of an Expenditure Item from the County General Fund or County Earmarked Funds, whether by increase, decrease, or transfer from one Expenditure Item to another, must be approved by the County Commission in order to be effective. (8) Approval of Performance Plan Amendments. Following the approval of final Performance Plans by the County Commission, any change in the content of a Performance Plan that affects dollars or resources from the County General Fund or County Earmarked Funds, whether by increase, decrease, or transfer, must be approved by the Commission in order to be implemented. Any change in the content of a Performance Plan that affects dollars or resources from Ex Officio Funds must be reported to the Budget Management Office within 30 calendar days of taking effect. (9) Quarterly Review of Performance. Each Official responsible for an Expenditure Item in the County Budget shall submit to the Budget Management Office quarterly performance data along with an analysis of progress toward meeting the objectives in the Performance Plan. A formal review will be held each quarter by the Finance Committee of the County Commission, with participation from the Department, to compare planned versus actual performance for Expenditure Items in the Departmental Budget. The due dates for quarterly performance data are: (a) January 15, for the October December quarter (b) April 15, for the January March quarter (c) July 15, for the April June quarter (d) October 15, for the July September quarter The Budget Process Jefferson County operates on a fiscal year which begins October 1 of each year and ends on September 30. The following procedures have been established and followed for the budgeting data reflected in the budget document. Beginning for FY09, the County adopted the SMART budgeting process and each department is adopting a performance plan which will be the basis for their budget. February 16, 2008 SMART Planning Teams appointed. Each department selects a coordinator and planning team to develop their performance plan. The Budget Management Office forecasts long-range revenues and expenditures and completes a mid-year analysis of revenues and expenditures for all funds and projects by fund and the budgetary fund availability for the upcoming fiscal year. March 6, 2008 Kickoff meeting for SMART budgeting. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

35 March 11-14, 2008 Training Sessions for SMART planning teams. A budget request package, which includes a preliminary salary and fringe benefit forecast, is distributed to all departments for completion. A budget goal based upon projected fund availability is also distributed to the departments for their consideration during the budget request process. Additional SMART budgeting training sessions were held from March 19 through April 18. May 30, 2008 Performance Plans, Revenue Estimates, and Expenditure Item Requests due to BMO for a detailed internal review. The Budget Management Office staff begins evaluation of requests and schedules meetings with department heads. July 21-28, 2008 The Budget Management Office completes a comprehensive review of budget requests, which includes extensive financial analysis and numerous meetings with the departments to resolve any problems and to clarify areas of concern. Recommended budgets are prepared by the Budget Management Office and are submitted to the Jefferson County Commission. The recommended budget is made available for public review at this time. The Commission holds open public hearings to discuss the requested and recommended budgets with various departments, service providers, and the general public. Representatives from the Budget Management Office are available to brief the Commission on issues pertaining to the budget and to explain the rationale for certain recommendations. September 2008 Upon completion of the budget hearings, the Jefferson County Commissioners approve any changes to the recommended budget, hold a public hearing regarding the final recommended budget, and formally adopt the budget before the first meeting in October. The adopted budget consists of an estimate of revenues, authorized appropriations, and approved staffing levels for each department. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

36 SIGNIFICANT FINANCIAL POLICIES Jefferson County has an important responsibility to its citizens to carefully account for public funds, to wisely manage these funds, and to plan the adequate funding of services the public considers necessary. The County has taken great steps to insure that necessary government services and fully funded and provided to the community. The following policies establish guidelines for the County s fiscal stability. The scope of the policies spans general budget, revenue, debt, investment, reserve, financial reporting, transfer, asset inventory and long range strategic policies. These policies are utilized to demonstrate Jefferson County s commitment to a strong fiscal operation, to full disclosure of its financial position and its conformity with Generally Accepted Accounting Principles (GAAP). Jefferson County s financial policies also help to focus discussion and improve decision making by providing clear, agreed upon parameters for decision makers. They also facilitate informed participation of other stakeholders in the budget process. General Budget Policies The County Commission will promulgate its administrative policies and procedures that enhance fiscal responsibility. The Budget Office is to be proactive; both to suggest possible policies and to suggest formalizing existing patterns of Commission decisions that have policy potential. The formal annual operating budget document will be of the caliber that clearly demonstrates County adherence to nationally accepted standards for exhibiting fiscal responsibility. Changes in total appropriations will be approved through official action of the County Commission. Even where grants or departments generate new offsetting income, both the revenue and expenditure budget changes must be officially approved. While distinctly different, all agreements and contracts with or without dollar impact must be approved by the Commission to permit assessment of potential appropriation impacts. A budgetary control system will be maintained to ensure compliance with the approved budget. The Commission relies on four types of controls: (a) The mechanical controls of the financial accounting software, which limit purchasing commitments beyond approved dollar amounts in kindred-item categories; (b) The restriction that all items costing over $1,000 must be approved by the Commission; (c) The procedural and financial checks performed by the budget staff; and (d) The day-to-day oversight of major issues within each department assigned to a specific Commissioner for monitoring. The annual operating budget will be described as balanced when the current year budgeted revenues are at least equal to the combined current year budgeted expenditures and any current funds budgeted to build the Debt Service Fund for future debt retirement. Such a balanced budget will include transfers between funds and indirect cost charges among funds. In some years the balanced budget may involve transfers to the capital improvement funds. The County will always maintain a balanced budget. Occasionally, appropriations may exceed estimated JEFFERSON COUNTY, ALABAMA FISCAL YEAR

37 revenues for a particular fund, but fund balance reserves will be available as a resource to maintain the financial viability of each fund. Department heads will be accountable for expenditures exceeding the approved budgets. The department head has the discretion to transfer budgetary amounts between operating accounts, with the exception of salary accounts and equipment accounts, where such changes require Commission approval. Monthly financial reports comparing actual revenues and expenditures to budgeted amounts will be prepared and analyzed. The budget analysts are assigned to review the monthly statuses of revenues and expenditures. Multi-year financial forecasting of revenues and expenditures will be prepared and updated annually to project the impact on resources. BMO prepares a five-year Financial Plan, included in this document, to build a summary understanding of revenues, appropriations, and fund balance into one illustration. Twice annually, at the mid-year review and the annual budget hearings, the Commission begins its deliberations with reviews of materials which show the revenues, appropriations, and transfers by fund. Where major five-year civil service pay plans are implemented that greatly modify the structure of the classification and pay plans, the budget office develops an analysis of the multi-year financial impact. The County will maintain a five-year capital improvement plan in accordance with an adopted capital improvement program budget. The five-year plan will be updated annually to identify the estimated costs and funding sources for each capital project. The operating impact of such approved projects will be integrated within operating budgets. In most years the capital requirements are investigated as the operating budgets are developed. Annual appropriations in all funds will be limited to the sum of available unencumbered cash balance and revenues estimated to be received during the current year. In virtually every year the formal appropriations are restricted to the anticipated revenues. Reliance of operating budgets on anticipated annual revenues permits better shifting of cash balances to deal with capital project programs. Enterprise Funds (currently Cooper Green Hospital Fund, Jefferson Rehabilitation and Health Center Fund (JR&HC), and the Sanitary Operations Fund) will be expected to derive the majority of their revenues from charges and user fees and should strive to become selfsupporting entities. The Sanitary Operations Fund is fully self-supporting. The JR&HC Funds have support needs between 25 and 50%. The Cooper Green Hospital Fund requires that about 50% of its funds come from the Indigent Care Fund. The County will provide adequate maintenance and orderly replacement of equipment on a systematic basis. Adequate maintenance is provided by maintenance contracts, where appropriate, and by in-house services for vehicles, computers, and communication equipment. As opposed to some jurisdictions, the County does not have a dedicated account for replacement vehicles and equipment. The Commission has adopted the policy of replacing vehicles after JEFFERSON COUNTY, ALABAMA FISCAL YEAR

38 135,000 miles, unless special maintenance problems previously emerge. In FY1998, County departments began exercising an option to lease office equipment for two-year periods, so that equipment obsolescence would be reduced; however, this plan proved costly and hard to implement. The plan has been revised so that office equipment costing over $3,000 is leased. Everything else must be purchased. Revenue Policies The County will develop multi-year revenue projections and update the projections at least semiannually. The budget staff has developed a new reference guide and mainframe software routines to better estimate revenues. Semi-annual state research reports and collection data at the County are also better utilized. The County will maintain a diversified and stable revenue system to absorb temporary fluctuations in any one revenue source. The County enjoys 405 revenue sources across all the funds. Of course most of them are minor in the big picture, but each object is carefully projected for the final budget adoption. In some years a source is not budgeted where the fluctuations are quite severe. All sources are conservatively adopted. Sources of revenue will be monitored regularly to determine that rates are adequate and that revenue sources are maximized. At the annual budget hearings, each department is asked to provide information on its revenue generated, the last date rates were adjusted, and the anticipated impact of rate changes. The County will maintain an aggressive policy toward collection of tax revenues in order to minimize uncollected taxes. The 98.9% collection rate for property taxes by the Tax Collector is certainly in line with an aggressive posture. The Revenue Department is building a master-file approach in which any delinquent applicant seeking new licenses or permits is immediately detected. The County will establish user charges and fees at a level commensurate to cost of services. With the Sanitary Operations Fund, this policy is fully followed. With other funds, the Commission must balance the practical advantages and disadvantages which result from changes in user rates. The County will pool existing cash to obtain the best rates of interest. To this end, the General Fund receives the interest income during the daily operations in an account for pooled interest, which then is allocated to the appropriate contributing funds. The County will receive one-time revenues or windfalls into its fund balance, with the resources to be preserved or used in such a manner that no future operating budget will be dependent upon such unusual revenues. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

39 OFFICIAL OPERATING BUDGET The County will pursue federal, state and private grants to enhance funding of services designed to benefit the citizenry of the County. In FY2007 the County received over $61 million in grants, and for FY2008 the County is hoping to increase grant receipts by actively pursuing new grant applications. The Commission will exercise caution before accepting new grant opportunities where the grant source will be significantly reduced after two or three years. By such policy, the Commission does not contradict the value of the proposed grant, but the Commission considers it critical that primary governmental mandates are not placed in jeopardy by the requirements of well-meaning projects. Debt Policies The County will maintain a Debt Service Requirement Schedule for long-term debt and update the schedule annually. The County maintains a separate Debt Service Fund in which it accumulates resources for payment of debts. The maintenance of a Debt Service Schedule requires that debt which may seem out of sight in the future is not out of mind for planning purposes. Provisions are being made to retire the debts on schedule. The County will not incur long-term debt for payment of current operating expenses. Alabama law severely restricts the option of borrowing to pay current operating costs. Such a restriction makes good sense; annual operating costs are not increased further with the additional cost of interest. Short-term debt issuance will be limited generally to those circumstances where it is reasonably clear that delayed permanent financing can be on much more favorable terms with a total savings to the County. Long-term debt financing will be confined to major capital improvements that cannot be financed from current revenues. The underlying premise is that future citizens who receive the benefits of the capital programs are paying for the principal and interest required. In combination with the previous debt policy, both current and future citizens are paying their respective portions of governmental costs. The repayment period for debt financing will not exceed the useful life of the capital improvement. The previously mentioned premise of having future citizens pay the costs of building projects for future use is only valid when those same citizens are not faced with continuing payments on obsolete or worn out infrastructure. The County will strive to improve or at least preserve a bond rating of AA which will directly impact the operating budget on future debt issuances, but the occupational tax and sewer discharge lawsuits make it difficult to maintain the bond rating. Despite these issues, the General Obligation credit rating remains at the desired level. As shown at the tab of Debt Service, sewer revenue obligations are below the desired level. It is the hope that as the County JEFFERSON COUNTY, ALABAMA FISCAL YEAR

40 continues to demonstrate that it can handle the costs of the sewer renovations the sewer credit rating will return to the desired levels. The general obligation debt will not exceed five percent of the assessed valuation of taxable property. The Alabama Constitution imposes a constitutional debt limit on counties, and Jefferson County is within the limit, as discussed in detail at the tab for Debt Service. Debt service requirements for general obligation debt will not exceed ten percent of total annual operating revenues. The average maturity of general obligation bonds will be limited to twenty years or less. In the cases of general obligation debt and landfill warrants, all debt is less than twenty years in scope. In the case of the sewer warrants, the debt financing period does not exceed the useful life of the assets. The sewer warrants are intentionally longer in scope because it allows lower annual sewer charges and because the purpose of the construction is to build infrastructure of at least fifty years longevity. Recent changes in state law permit such debt to extend to forty years. The County will maintain a policy of full disclosure on every bond prospectus. Investment Policies The County will analyze its financial cash position and investment performance on a regular basis. The Investment Policy requires that the cash position and investment portfolio performance be monitored and evaluated to reach goals of (1) diversification, (2) liquidity, and (3) safety of principal for the Primary Liquidity Portfolio and Total Return Portfolio. Cash-flow analysis will be conducted on a regular basis to ensure maximum cash availability. The Investment Policy does not specify the length of a regular basis for County staff, but certain requirements on external managers have monthly and quarterly actions. These external actions often require County staff response. Investment strategies that minimize risk and maximize return will be followed. The formal Investment Policy specifies that ten specific investment instruments (collateralized mortgage obligations, inverse floaters, interest only securities, principal only securities, Z-Tranche securities, futures, options, options on futures, marginal buying, leveraging, commodities) are prohibited and one instrument (forward trades) may be used only under limited conditions. Further, the mixture of assets is specified by security type. Deposit of revenues will be made on a daily basis in order to maximize cash flow. The County manages all its resources under a concept of unity, first looking to its total cash flows, including those of short-term and long-term nature, both incoming and outgoing. Such unity permits the maximum rates of daily return. To this end, unified daily deposits permit the best return on assets. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

41 OFFICIAL OPERATING BUDGET The County will solicit proposals for service fees with banks for a specified period of time in order to minimize fees for each service rendered. While the County departments use a variety of financial institutions, the magnitude of the funds involved gives the County leverage enough to obtain the best rate arrangements for the services that are required. Reserve Policies The County has sought to maintain a General Fund uncommitted General Fund reserve of 10% of annual appropriations in order to shelter it from unforeseen emergencies. The unaudited fund balance at September 30, 2007, is estimated to be 7% of the annual appropriation. The County will maintain a total operating fund balance equivalent to twenty percent of the annual operating budget. Across the funds a high percent of funds are committed but still available giving the Commission some flexibility in contract cancellations and work delays should more funds be suddenly needed. The County will maintain self-insurance fund reserves at their actuarially determined levels. Currently this reserve of over five million dollars is quite adequate, especially as newer risk management initiatives reduce County losses. Multi-year projections of equipment and fleet replacement needs will be established and updated annually. A sufficient reserve will be maintained to allow for adequate replacement of equipment and fleet. Financial Reporting Policies The County will maintain its financial records on a basis consistent with generally accepted accounting principles (GAAP). The County prepares its Comprehensive Annual Financial Report (CAFR) on the basis of GAAP, and annual budgets are prepared in the same manner except for the treatment of depreciation expense. Depreciation is not shown in the budget; rather the full purchase prices of equipment and capital improvements are shown. An audit will be performed by an independent certified public accountant on an annual basis and will include the expression of an opinion on the financial statements. The Finance Department has recently compiled an extensive checklist by which it can more quickly close a prior fiscal year, and the office of the State Department of Examiners of Public Accounts has cooperated by agreeing to perform its audit within four months after the year-end closes. What had been a twoyear interval before obtaining an audit report just ten years ago is now down to five months. The County will prepare regular monthly and annual financial reports by fund in order to analyze financial activities and ensure fiscal responsibility. The Finance Department prepares monthly statements by fund for general review and some sub-fund statements for specific programs that require special accounting, such as E-911, which is within the General Fund. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

42 Transfer Policies OFFICIAL OPERATING BUDGET Where cash must be transferred between funds, the Commission will approve the action. While most transfers are budgeted at the beginning of the fiscal year where the entire fiscal plan is approved, most cash transfers actually occur near the end of the fiscal year when all changes and adjustments are known. Special Revenue Funds (currently Indigent Care Fund, Road Fund, Senior Citizens Fund, Bridge and Public Building Fund, and Community Development Fund) will be used explicitly for the purposes mandated by the funding source and may not be used to subsidize other funds. Transfers of any amount between funds, even where straightforward, require Commission action. Asset Inventory Policies The Commission utilizes a computerized fixed asset management and inventory system in conjunction with its financial record keeping. Some smaller assets have also been assigned identification numbers but are not part of the financial record system. At the present time there is no formal program established to detail the number of vehicles which will require replacement in any given budget year, although the Fleet Management department has the records to project such data, and from time to time has provided such reports to the Commission. The Commission has provided guidelines by age, condition, and mileage, and the departments raise such needs as part of the annual operating budget request. There is no formal policy about building structural evaluation, but the General Services department brings such concerns to the capital budget hearings. There is no formal policy about road and bridge condition evaluation, but the Roads and Transportation department brings such concerns after routine inspections to the capital budget hearings. Long Range Strategic Policies There is no formal strategic planning policy with specific objectives established for each budget year. The County is working toward establishing this type of policy in order to allocate resources to predetermined strategic goals and objectives. Jefferson County does have a five year operating budget forecast or financial plan which enables the County to project revenues and expenditures for future years. The County has a five year capital project plan which provides a predictable funding level from year to year and allows adequate planning for debt service requirements and operating costs of new facilities and infrastructure improvements. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

43 A master plan is being developed for Environmental Services to govern sewer expansion needs for the next five years. Jefferson County also wants to coordinate planning and long term budgeting to maintain the roads and to redevelop declining areas of the County. Jefferson County has a General Land Use Plan which is used by the Planning and Zoning Commission as a guide to make recommendations on zoning cases. It also guides the Planning Commission on subdivision development. The County is currently engaged in a Comprehensive Planning Process that will address all aspects of development in the County. Economic Development has a strategic five-year local workforce investment plan designed to produce a workforce second to none by providing and connecting those most in need of education and training with programs designed to meet current needs of employers for skilled workers. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

44 SIGNIFICANT POLICY CHANGES AND ISSUES Jefferson County Sewer System Jefferson County is currently under the mandates of Civil Action No. 93-G-2492-S Federal Consent Decree to bring its sewer system up to federal guidelines. This has been a very costly, and sometimes controversial, undertaking for the County. The approximate cost of this project is $3.3 billion, and the County has been forced to borrow the money to pay for the repairs and upgrades. Taxpayers and environmental interest groups have long been dissatisfied with the County s handling of the Federal Consent Decree and mandated sewer improvements. Steady rate increases, damage to the Cahaba River, and lack of public input have eroded the public s trust in the sewer system. To rectify these problems, several public meetings have been held, a sewer consultant has been hired, and a five year capital improvement program has been established. Sewer rates have steadily increased since the County began upgrading the sewers, and this past January sewer bills went up by 7.7%. A typical sewer bill for a family of four will increase from $58.55 to $ The sewer system has about 480,000 customers. Sewer rates have increased by 297 percent since This year brought more trouble for the County s sewer system. The County has made several interestrate swap agreements in an effort to lower its debt payments. The County had two insurance companies to insure the swaps. The insurance companies took big losses due to the mortgage crisis and the bond industry felt that these companies would be unable to provide adequate protection for the County bonds. Each month County bonds would be sold at auctions. However, beginning in February, the auctions failed causing the County s interest rate to skyrocket. The County is currently in negotiations with the insurance companies and Wall Street investors to convert its bonds to variable rate bonds and to limit annual payments on sewer bonds to $115 million from sewer fees and $27 million in excess county education sales tax collections. Wall Street wants the County to raise sewer rates and impose a non-user fee on the 105,000 households that aren t tied into the sewer system. The fee would be approximately $380 a year. Jefferson County faces more problems as a new law has been passed effecting the collection of past due sewer bills. Currently, if someone has a past due sewer bill, a lien is placed on the person s property in an attempt to collect payment because there is no way to turn off the sewer. This is a problem for many property owners who rent their houses to other persons. If a tenant leaves a past due sewer bill, the lien is placed on the land owner s property forcing him or her to pay someone else s sewer bill. The new law, Act , would remove the right to place liens on property and would force the Sewer Department to try to collect from the tenant. The County would lose revenue because it would have no way to force someone to pay his bill. According to county records, 22,995 liens totaling $5.5 million have been placed on property throughout the area. Until this issue is resolved, property owners are still receiving notices of past due sewer bills, but the liens are not being recorded in Probate Court. If the Alabama Supreme Court rules in the County s favor, then the County will retain its right to place liens on property. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

45 Occupational Tax OFFICIAL OPERATING BUDGET In 1999, the Alabama Legislature passed a law to repeal the County s occupational tax because County Commissioners refused to allow the legislature to earmark millions of dollars for legislative projects. A circuit court judge ruled the repeal illegal saying it was passed with too few votes using a practice in which only local legislators vote on local bills. In 2005 in a separate case, the state Supreme Court ruled that the Legislature could set its own rules in how it passes bills. This Supreme Court ruling has brought the validity of the occupational tax into question. The occupational tax brings in more that $60 million a year. This revenue is used for county services and to pay off debt at the Birmingham-Jefferson Civic Center. Losing this revenue would be disastrous for the County and for taxpayers who would have to make up the difference through other taxes or a decrease in county services. Unfortunately, the County is powerless to fix this problem. Due to the writing of the Alabama Constitution, the County has no self-governing powers and must rely on the Legislature to repeal the 1999 repeal of the tax. A bill has been introduced to do just that; however, this bill would also lower the occupational tax from one-half of 1 percent to four-tenths of 1 percent. Time is running out of this legislative session, and it looks like nothing will be done to protect this tax. Now, the County faces a lawsuit saying the occupational tax has been illegally collected from workers over the past seven years and that everyone who has paid the tax should be reimbursed. Officials say the County could be liable for $400 million if it has to reimburse taxpayers. Sheriff s Office This year has found County Commissioners at odds with the Sheriff s Department over several different funding issues. The sheriff is a duly elected official whose $60 million budget is funded by the Jefferson County Commission. The sheriff has asked the state Legislature to pass a bill ensuring that County deputies are the highest paid in the state. This would cost the county around $9 million per year. Since the County must fund the Sheriff s Department, Commissioners believe they should have a say in the Sheriff s budget. They voted to oppose both bills which have been presented in the Legislature. The Sheriff has made other moves that will cost the County money including a decision to no longer issue bingo permits and regulate bingo games which the Sheriff has done since The County has asked for the State Attorney General for an opinion on the issue. The Sheriff s solution to the problem is to pass an ordinance that would have organizations seeking bingo permits apply with the sheriff and let the sheriff do background checks and present findings to the Commission. Then, the Commission could vote on approval or denial of the permits. Act 488 was passed last year that requires county officials to stay within the budgets passed by their Commissioners. Last year, the sheriff s budget for overtime was reduced by 40%. According to Act 488, if the sheriff exceeds his budget, the County is not obligated to make up the difference. The Sheriff is suing the County over these changes. A new act would allow the sheriff to move his money between JEFFERSON COUNTY, ALABAMA FISCAL YEAR

46 various line items and may or may not protect the sheriff from budget reductions once the budget is adopted. Legislative Issues Because of the State of Alabama s constitution, the Alabama legislature has a great deal of control over Alabama s counties. The Jefferson County Commission has been at odds with the Legislature for a number of years. Disagreements range from funding for mass transit to the building of a dome stadium in Jefferson County. Currently, a local lawmaker is pushing a bill for a county manager through the legislature; however, he does not have the support of all five Commissioners. A county manager would be in charge of implementing the policy and direction set by the County Commission. Some Commissioners believe there is no need for a county manager and that they are able to meet with department heads to implement county policies. The state House of Representatives has voted to limit the County Commission s ability to take on debt without voter approval. It now goes to the Senate for debate. The bill would limit the county s debt in principal and interest to 50 percent of the total assessed value of property in the County. The only way around these limitations would be if all five Commissioners declare an emergency and unanimously approve more borrowing. ELEVEN PRIMARY COUNTY GOALS The County departments, in distinctive ways reflective of their primary responsibilities, are incorporated into a grid supporting eleven over-arching goals which are essential for Jefferson County to remain an effective instrument in public life in the coming decades. To a greater or lesser degree, these departments must work in concert towards: Fulfilling their legislated obligations Maintaining service levels to the citizenry Developing long-range strategic plans Preserving an adequate fund balance Protecting the public safety Improving the lives of the citizenry Avoiding tax increases Solving the stream water and air quality issues Preserving and upgrading the public infrastructure Developing economic and industrial growth stimulation Attracting and developing an employee workforce JEFFERSON COUNTY, ALABAMA FISCAL YEAR

47 DEPARTMENT RESPONSIBILITIES FOR ELEVEN PRIMARY COUNTY GOALS Fulfill Special Legal Requirements Maintain Service Levels to The Citizenry Develop Long- Range Strategic Planning Preserving an Adequate Fund Balance General Government County Commission P P P P P P P P P P P Probate Court P S I S I I Family Court P S I S I S I S I S I State Courts I S I I District Attorney P S I S I S S I Law Library S I S I I Finance S I I P S I P S I S I Budget Management/Payroll P S I P S I S I S S Human Resources I S I P S I S I S I S S S I Revenue P S I S I S I I S I County Attorney S I I P S S I P S I Board of Equalization P S I I S I I S I I I Tax Assessor P S I I I S I I Tax Collector P S I I I I Treasurer P S I I I I Personnel Board P S I S I S I S I S I Pension Board P S I I S I S I Land Development S I S I S I P S I S S I S I Information Services S I S I I S I S I S I E-911 S I S I S I S I General Services I S I I I I I Board of Registrars S I S I Central Laundry I I Jeff. Co. Coop. Ext. System S I S I S I Office of Senior Citizens Services S I S I S I Public Safety Sheriff's Department P S I S I S I P S I S I Youth Detention Center S I S I S I Coroner/Medical Examiner S I S I S I Inspection Services S I S I P S I I I Emergency Management Agency S I S I P S I P S I S S I S I Roads and Transportation Highway Administration S I S I S I S I P S S S I S S I S I Highway Design I I I I I I I Right of Way I I I I I I Highway Engineering & Const. I I I I I I Highway Maintenance/Bessemer I I I I I Highway Maintenance/Ketona I I I I I Highway Traffic Engineering I I I I I I Fleet Management S I S I I I Environmental Services Finance: Sewer Services I I I I Sanitation Administration S I S I S I S I P S I S I P S S S I Sanitation Engineering & Const. I I I I I Wastewater Treatment Plants I I I I I Barton Laboratory I I I I I Health and Public Welfare Rehabilitation & Health Center S I S I S I S I I Cooper Green Hospital S I S I S I S I P S I P S I S I Environmental Protection P S I S I S I P S I S I P Community & Economic Dev. Community Development S I S I S I P S I S S P S I S I P = Policy Development Responsibilities S = Strategic Planning Responsibilities I = Implementation Responsibilities Protecting The Public Safety Improving The Lives of The Citizenry Avoiding Tax Increases Solving the Stream Water and Air Quality Issues Preserving and Upgrading the Public Infrastructure Develop Economic and Industrial Growth Stimulation Attracting and Developing an Employee Workforce

48 Overview OFFICIAL OPERATING BUDGET FINANCIAL PLAN A Financial Plan is the strategy through which a government implements and sets its over-all financial course for an extended period of time. Jefferson County develops short-term annual budgets within a long-term Financial Plan which consists of long-term projections, long-term projects, and general goals and guiding policies. The Jefferson County Financial Plan influences and is influenced by these six related activities: (a) development of new concerns, goals, projects, and priorities by the Commission; (b) creation of an annual revenue budget; (c) creation of an annual operating budget; (d) creation of a five-year capital improvements program; and (e) the study of five-year projections of revenues and expenditures. Such a Financial Plan is only as good as its components, and these components must be reviewed annually to ensure the assumptions, data, and projections remain reasonably accurate. The purpose of this Financial Plan section is to give a brief overview of the current Plan with highlights which may illuminate key matters for the reader. Discussion areas include: County Commission Goals Strategy in the construction of budgets How the various budgets interrelate Impact of key revenues Five-year projections County Commission Goals Long-Term Goals Fulfill the legal obligations upon the departments. Improve the lives of the citizenry. Protect the public safety. Maintain service levels to its citizenry. Preserve an adequate fund balance. Solve the stream water and air quality issues. Develop economic and industrial growth stimulation. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

49 Short-Term Goals OFFICIAL OPERATING BUDGET Develop long-range strategic planning. Avoid tax increases. Preserving and upgrading the public infrastructure. Maintaining an attractive employee benefit package. Strategy in the Construction of Budgets The main purpose of the Financial Plan is to incorporate and adjust the desired service levels and projects while taxation remains stable and predictable. Citizens, in general, will not tolerate a rollercoaster program of taxation. The Jefferson County Financial Plan incorporates annual operating budgets and its capital improvements program within a revenue program such that progress is accomplished even with minor increases or decreases in revenue receipts. Jefferson County constructs its Financial Plan under an assumption of annual variances in revenues. The FY2009 budgets were constructed using conservative budgeting estimates. Revenues were cautiously adopted, preferring to be slightly on the conservative side. Personnel costs and expenditures were budgeted at the full cost amount, thereby preferring to be on the high side. Typically, the vacant positions, which are fully forecasted and budgeted, will result in at least $30,000,000 in savings for the fund balances. Encumbrances lapse at fiscal year end if goods and services are not received. Historically, the County has experienced a lapse rate of approximately 5% of appropriations, which is returned to fund balance at fiscal year end. How the Various Budgets Interrelate Jefferson County prepares three budgets. Annually prepared are the annual revenue budget; the annual operating budget; and the five-year capital improvements program budget. The annual revenue budget, explained more fully under the Revenues and Appropriations section, must support the annual operating budget and often provide funds to support the yearly portion of the fiveyear capital program to be expended. The revenues are mainly derived from recurring taxes, user fees, investments, and intergovernmental sources. The operating budgets provide for general service delivery including personnel costs, supplies, services, and routine capital equipment. The capital improvements program, explained in more detail in the Capital Improvement Program section, includes the expenditures for property, the purchase or construction of buildings, and the construction or major repairs of significant infrastructure items, like sewers and roads. Conforming to its object of expenditure definitions, the County avoids including expenditures of less than $100,000 within its five-year capital program, although phases of a project may be less than that amount. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

50 When the capital budget is requested, the department estimates the impact, if any, of the capital expenditure on the operating budgets for the next five years. Maintenance and operations costs for the capital improvements will be budgeted in the annual operating budgets. Of course, the operating budgets can impact the capital budgets as well. As new positions are added, the County experiences increased requests for working supplies and minor equipment. In time, the matters of space and major equipment are bound to arise. IMPACT OF KEY REVENUES While the County utilizes approximately 400 active revenue objects, the County enjoys three key sources of revenue for its general operations. The ad valorem tax on real property of $110 million is a relatively stable revenue source except that it rises as a result of the reappraisal completed yearly under state mandate. The impact of the next revaluation will be realized in the FY2008 budget year. The County anticipates sales tax revenues of $98 million for FY2009. This tax is reflective of the business cycle, and its projection is much more difficult for a five-year pattern. Slowing of growth appears to be the best estimate for the next several years. In 1989 the County began collecting an occupational tax from which $10 million annually was dedicated to the Birmingham-Jefferson Civic Center, a separate Authority. These $10 million payments have ceased beginning this Fiscal Year. The remainder is used for general County operational purposes. This tax is also reflective of the business cycle and thereby is more difficult to predict. However, even in periods of high unemployment, the occupational tax has remained a steady source of revenue. Two other revenue sources which are restricted in use are important to note at this point. The Medicaid disproportionate share revenues from the State of Alabama for the hospital declined dramatically in recent years. What had once been $28 million revenue just ten years ago received only $1 million five years ago. The County is currently budgeting this revenue source at $7 million. Revenues associated with hospital care (Indigent Care Fund and Cooper Green Hospital Fund) and with long-term rehabilitation care (Jefferson Rehabilitation and Health Center Fund) have greatly suffered as federal regulations have forced local governments to provide half the costs of the care. The other restricted revenue to note is the sewer service fee which is invoiced in conjunction with water usage. As the federal courts wrapped up the settlement of a lawsuit regarding the quality of water in the County streams, the County took over the entire sewer system within the County. Previously the County had jurisdiction over just the trunk lines and sewage treatment plants. Cities were responsible for the collector lines and infiltration problems. The existing County sewer revenues have traditionally allowed the County to maintain its capital improvements program, and the County recently ended a three-year sewer rate increase program to increase its capital and operational programs. However, with estimates for the cost of bringing the system into consistent compliance with the Clean Water Act exceeding $3 billion (not counting interest payments), the sewer rates and capital improvement program costs have been dramatically increased. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

51 FIVE-YEAR PROJECTIONS OFFICIAL OPERATING BUDGET The accompanying five-year projection of revenues, expenditures, and fund balances is provided to show how economic trends understood through early September 2007 coupled with Jefferson County policies may influence future fund balances. As in any financial projection, known quantities such as actual revenues, expenditures, and fund balances react in concert with a set of assumptions to determine the projected scenario. The number of unknown and unknowables in this analysis tend to detract from its validity, especially with longer projections. General Assumptions for Five Years Community Parameters Population growth is negligible but the population will be located further from the metropolitan center, with new infrastructure requirements, yet with old infrastructure requiring upkeep with lessened tax base. Assessed property values will grow at an average rate of 4% yearly. Economic growth will occur at an average rate of 2% reflecting the quite positive economy of the area. General price inflation will occur at 3% rate, reflecting the favorable low rate currently enjoyed. County Revenue Parameters Retail sales tax revenues will increase at 2% per year, reflecting recent growth patterns. The collection rate for property taxes will be over 98%. Occupational tax revenues will increase at 4% per year. Federal and state revenues will remain steady. Charges for non-environmental services will remain steady. Charges for environmental services will be adjusted each year to reflect the expenditures in the prior fiscal year. In the current plan FY2008 through FY2012 assume a 10% increase for environmental operation charges. Other taxes, fines, and miscellaneous income will increase at 1%. Investment income will increase by 2% on sewer warrants. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

52 County Expenditure Parameters All approved positions will be budgeted at 100%. Personnel cost increases will generally be within 4.5%. General personnel costs will rise about 4.5% annually, with public safety costs up about 5% annually. Costs for environmental staff will rise about 9% annually (partly due to the number of vacant positions holding the prior year total lower), while health related staffing will require 4.5% more. Expenditures will reflect general price inflation at a 3% increase. The rate of capital equipment replacements will be unchanged. The rate of County investment in emerging technology will increase by 15% each year. Specific Assumptions for FY2008 County Revenue Parameters The ad valorem tax collection will be budgeted at 6% growth. The collection rate for property taxes will be 98%, reflecting litigation delays. Sales tax will rise 4%, reflecting the continued willingness of the local citizens to make purchases, but down from the previous five year average. Occupational tax growth will be 3%, not fully returned to long-term expectations, but rebounding from a sluggish economy and a relatively high unemployment period. Sewer Service revenues will increase by 1%, reflecting the impact of rate changes required to continue the massive construction commitments to solve the wastewater issues. County Expenditure Parameters The costs of general government services are less controllable than public safety, roads or health services. Environmental costs are less controllable due to the significant increases in debt service requirements. Debt Service Fund requirements will be $35 million. Opportunities to save funds by refinancing existing debt will be evaluated. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

53 NOTE: OFFICIAL OPERATING BUDGET The change in emphasis from hospital based care to community clinic care will not result in appreciable cost reductions in FY2008. The number of vehicles placed in service will approximate the normal 100 as in prior years. The losses by accident and employee injury and death will remain low since the implementation of new risk management initiatives was made. The accompanying schedule shows an entry of Adjustment to GAAP which adjusts this summary fund balance prepared on a budgetary basis to match the audit report from the state auditors, which is prepared in accordance with generally accepted accounting principles (GAAP). The County chooses not to budget for depreciation expense but rather budgets for the full purchase price of capital equipment. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

54 JEFFERSON COUNTY COMMISSION PROJECTED FINANCIAL PLAN FOR FISCAL YEARS INCLUDING ALL FUNDS AND SERVICES FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 ACTUAL ACTUAL ESTIMATED BUDGETED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES REVENUES Total Taxes 191,532, ,941, ,844, ,237, ,240, ,272, ,335, ,428, ,553,017 Licenses and Permits 70,551,665 75,254,110 76,643,386 80,951,021 81,760,531 82,578,137 83,403,918 84,237,957 85,080,337 Intergovernmental Revenues 67,095,663 85,288,617 64,327,105 67,219,514 67,891,709 68,570,626 69,256,332 69,948,896 70,648,385 Charges for Services 217,420, ,348, ,883, ,400, ,924, ,473, ,048, ,648, ,275,362 Miscellaneous 47,163,457 22,715,115 20,901,147 23,880,829 24,119,637 24,360,834 24,604,442 24,850,486 25,098,991 TOTAL REVENUES 593,764, ,547, ,599, ,689, ,936, ,255, ,648, ,114, ,656,092 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 ACTUAL ACTUAL ESTIMATED BUDGETED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED EXPENDITURES EXPENDED EXPENDED EXPENDED EXPENDED EXPENDED EXPENDED EXPENDED EXPENDED EXPENDED General Government 154,876, ,727, ,393, ,035, ,783, ,541, ,317, ,110, ,921,328 Public Safety 73,952,881 72,216,118 68,147,355 72,545,377 68,918,108 69,607,289 70,303,362 71,006,396 71,716,460 Roads and Transportation 42,494,748 37,363,091 40,979,035 44,301,155 42,086,097 42,506,958 42,932,028 43,361,348 43,794,962 Envir Capital ,933,489 13,236,815 13,369,183 13,502,875 13,637,903 13,774,282 Envir. Services/Landfill 51,447,507 52,755,734 50,932,492 57,927,140 55,030,783 55,581,091 56,136,902 56,698,271 57,265,253 Envir Services Debt 122,452, ,373, ,692, ,050, ,160, ,139, ,015, ,935, ,016,010 Health and Public Welfare 99,975,018 95,712, ,595, ,419,065 97,298,112 98,271,093 99,253, ,246, ,248,805 Community and Econ. Devel. 14,389,229 11,140,339 12,539,624 9,518,707 9,042,772 9,133,199 9,224,531 9,316,777 9,409,944 Debt Service 26,745,078 23,725,000 26,995, ,110, ,623, ,315, ,444, ,441, ,399,988 TOTAL EXPENDITURES 586,333, ,013, ,274, ,840, ,180, ,465, ,130, ,753, ,547,033 Surplus (Deficit) Rev. Over Expend. 7,431,440 48,533,383 2,324,712 (33,151,346) 15,756,094 12,790,751 12,517,712 15,360,955 18,109,059 Adjustment to GAAP (137,642,354) (265,108,878) (146,559,429) (74,402,714) (32,000,000) (33,000,000) (34,000,000) (35,000,000) (36,000,000) Net Proceeds from Bonds Debt Refinancings Transfer from (to) Capital Program (5,881,713) (30,304,497) 0 (26,271,864) FUND BALANCES Fund Balance on October 1 1,347,427,000 1,211,334, ,454, ,219, ,393, ,149, ,940, ,458, ,819,251 Fund Balance on September 30 1,211,334, ,454, ,219, ,393, ,149, ,940, ,458, ,819, ,928,310 Reserved Fund Balance 157,473, ,379, ,628,556 89,231,186 80,000,000 80,000,000 80,000,000 80,000,000 80,000,000 Unreserved Fund Balance 1,053,860, ,075, ,591, ,162, ,149, ,940, ,458, ,819, ,928,310 The increase shown for FY09 is due to the School Warrants Fund being included in the budget.

55 Revenues, Expenditures, and Fund Balance All Funds - Fiscal Years ,200,000,000 1,000,000, ,000, ,000, ,000, ,000,000 0 ACTUAL ACTUAL ESTIMATED BUDGETED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 Operating Revenues Operating Expenditures Unreserved Fund Balance

56 BUDGET SUMMARY INTRODUCTION The Budget Summary section will provide the residents of Jefferson County with a general overview of the Fiscal Year 2009 Operating Budget presented in a logical and readable manner. The major sources and uses of available resources are presented and significant changes are highlighted. If a more in-depth understanding of the budget is desired, the budget document contains detailed information by fund (Revenues and Appropriations Tab), and by detailed department descriptions within function (tabs following Organizational Unit summaries). OVERVIEW On, the Jefferson County Commission formally adopted an operating budget consisting of $724,689,637 in revenues and $743,907,494 in appropriations for the fiscal year beginning October 1, 2008, and ending September 30, Jefferson County s School Warrants are shown in this book. The Budget Summary All Funds presented on the following pages shows the projected revenues, expenditures and fund balance for all funds. Revenues are categorized into the following five major sources: Taxes and Penalties, Licenses and Permits, Intergovernmental Revenues, Charges for Services, and Miscellaneous Revenues. Expenditures are categorized into the following seven programs: General Government, Public Safety, Roads and Transportation, Environmental Services, Health and Public Welfare, Community and Economic Development, and Debt Service. These categories generally follow the categories used by the state auditors. The revenue, expenditure and fund balance summary is presented over a four year period for comparative purposes. NOTE: The budgeting basis of accounting used to prepare this budget document differs from the basis of accounting used for purposes of financial reporting in accordance with general accepted accounting principles (GAAP). The accompanying schedule shows an entry of Adjustment to GAAP, which adjusts the budgetary basis of accounting to match the audit report from the state auditors. The primary adjustments to GAAP relate to the fact that (1) capital outlay within the Enterprise Funds and Internal Service Funds are recorded as assets on a GAAP basis and expended on a budget basis; and (2) depreciation expense is recorded on a GAAP basis only. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

57 JEFFERSON COUNTY BUDGET SUMMARY - ALL FUNDS FISCAL YEAR FY2006 FY2007 FY2008 FY2009 Revenues Actual Actual Estimated Budgeted Taxes 191,532, ,941, ,844, ,237,868 Licenses and Permits 70,551,665 75,254,110 76,643,386 80,951,021 Intergovernmental Revenues 67,095,663 85,288,617 64,327,105 67,219,514 Charges for Services 217,420, ,348, ,883, ,400,405 Miscellaneous Revenues 47,163,457 22,715,115 20,901,147 23,880,829 Total Revenues 593,764, ,547, ,599, ,689,637 Expenditures General Government 154,876, ,727, ,393, ,035,580 Public Safety 73,952,881 72,216,118 68,147,355 72,545,377 Roads and Transportation 42,494,748 37,363,091 40,979,035 44,301,155 Environmental Services 173,899, ,129, ,624, ,910,629 Health and Public Welfare 99,975,018 95,712, ,595, ,419,065 Community and Economic Dev. 14,389,229 11,140,339 12,539,624 9,518,707 Debt Service 26,745,078 23,725,000 26,995, ,110,470 Total Expenditures 586,333, ,013, ,274, ,840,983 Surplus (Deficit) Revenues Over Expenditures 7,431,440 48,533,383 2,324,712 (33,151,346) Other Financing Sources Adjustments to GAAP (137,642,354) (265,108,878) (146,559,429) (74,402,714) Net Proceeds from Bonds Debt Refinancing Transfer from (to) Capital Improvement Program (5,881,713) (30,304,497) 0 (26,271,864) Fund Balance October 1 1,347,427,000 1,211,334, ,454, ,219,664 Fund Balance September 30 1,211,334, ,454, ,219, ,393,739 Reserved Fund Balance 157,473, ,379, ,628,556 89,231,186 Unreserved Fund Balance 1,053,860, ,075, ,591, ,162,553 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

58 Operating Revenues - All Funds Fiscal Year 2009 Millions Miscellaneous Revenues Licenses and Permits Intergovernmental Revenues Taxes Charges for Services Actual FY2006 Actual FY2007 Estimated FY2008 Budgeted FY2009 Actual FY2006 Actual FY2007 Estimated FY2008 Budgeted FY2009 Operating Expenditures - All Funds Fiscal Year 2009 Millions Community and Economic Development Debt Service Roads and Transportation Public Safety Health and Public Welfare Environmental Services General Government - 51-

59 Revenue Summary by Fund Type Fiscal Year , 0% , 27% , 39% , 1% , 33% General Enterprise Trust and Agency Special Revenue Debt Service Expenditure Summary by Fund Type Fiscal Year , 14% , 5% , 41% , 39% General Enterprise Trust and Agency Special Revenue Debt Service

60 JEFFERSON COUNTY BUDGET SUMMARY BY FUND TYPES FISCAL YEAR Governmental Fund Types Special Debt Revenues General Revenue Service Taxes 102,898, ,298,281 0 Licenses and Permits 80,886, Intergovernmental Revenues 61,619,354 2,120,980 0 Charges for Services 33,547, Miscellaneous Revenues 10,302, ,408,500 Total Revenues 289,252, ,419,261 1,408,500 Expenditures General Government 184,426, Public Safety 71,232, Roads and Transportation 44,301, Environmental Services Health and Public Welfare Community and Economic Development 3,714,112 2,120,980 0 Debt Service 0 102,000,000 39,110,470 Total Expenditures 303,674, ,120,980 39,110,470 Excess (deficiency) of revenues over expenditures (14,421,500) 89,298,281 (37,701,970) Other Financing Sources (Uses) Operating Transfers In 17,421, ,686,074 Operating Transfers Out (3,000,000) (89,298,281) (5,358,406) Total Other Financing Sources (Uses) 14,421,500 (89,298,281) (672,332) Adjustment to GAAP Excess (deficiency) of revenues over expenditures and other sources (uses) 0 0 (38,374,302) Fund Balance October 1, ,593,619 76,491,043 87,053,420 Fund Balance September 30, ,593,619 76,491,043 48,679,118 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

61 Proprietary Fund Types Internal Fiduciary Fund Types Grand Enterprise Service Trust/Agency Total 6,041, ,237, ,000 80,951, ,479,180 67,219, ,121, , ,400,405 12,129, ,381 23,880, ,292, ,316, ,689, , ,035, ,312,537 72,545, ,301, ,910, ,910, ,419, ,419, ,683,615 9,518, ,110, ,329, ,605, ,840,983 (69,037,377) 0 (1,288,780) (33,151,346) 49,277, ,384, (97,656,687) 49,277, (26,271,864) (74,402,714) 0 0 (74,402,714) (94,162,842) 0 (1,288,780) (133,825,924) 627,301, ,780, ,219, ,138, ,491, ,393,739 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

62 FUND ACCOUNTING The Jefferson County Commission uses fund accounting to report its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. A fund balance is the excess of fund assets over fund liabilities. Funds are classified into three categories: governmental, proprietary and fiduciary. Each category, in turn, is divided into separate fund types. Jefferson County utilizes five fund types encompassing twenty-five funds for reporting its financial position and the results of its operations. The fund types are: Governmental Fund Types: General Fund Special Revenue Funds Debt Service Funds Proprietary Fund Types: Enterprise Funds Fiduciary Fund Types: Trust and Agency Funds The Budget Summary by Fund Types schedule presented on the previous pages identifies the budgeted revenues, expenditures and fund balances for each fund type. Governmental Fund Types General Fund The General Fund accounts for the ordinary operations of the County which are financed from taxes and other general revenues. The FY2009 General Fund Budget is $303.6 million, an increase of $32 million from the prior year adopted budget. Revenues are projected to be $289.3 million, expenditures $303.7 million, and net transfers in $14.4 million resulting in a $0 million increase in fund balance. The revenue budget for FY2009 includes an increase of $18 million over the prior year adopted budget. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

63 Adopted Budgets Sources of Funds FY2007 FY2008 FY2009 Taxes and Licenses 101,219, ,952, ,898,082 Licenses and Permits 75,101,783 76,407,486 80,886,021 Intergovernmental Revenues 70,385,019 46,648,690 61,619,354 Charges for Services 32,706,531 36,703,208 33,547,286 Miscellaneous Revenues 6,576,202 7,296,314 10,302,255 Total Sources 285,989, ,007, ,252,998 Uses of Funds General Government 150,447, ,901, ,426,391 Public Safety 69,561,716 66,806,355 71,232,840 Roads and Transportation 37,363,091 40,979,035 44,301,155 Community and Economic Development 4,500,107 5,900,585 3,714,112 Environmental Total Uses 261,872, ,587, ,674,498 Other Financing Sources (Uses) Operating Transfers In 9,145, ,421,500 Operating Transfers Out (6,979,715) (5,219,896) (3,000,000) Total Other Financing Sources 2,165,362 (5,219,896) 14,421,500 Fund Balance Increase (Decrease) 26,282,215 (7,799,336) 0 Special Revenue Funds Indigent Care Fund Community Development Fund Bridge and Public Building Fund School Warrant Fund Special Revenue Funds account for revenues from specific taxes or other earmarked sources which are designated to finance particular activities of the County. The FY 2009 Special Revenue Funds Expenditure Budget is $2.1 million, due to Community Development establishing a fund to keep track of their grants. Revenues are projected at $188 million. This amount looks high compared to the previous year. This is due to a special one cent sales tax being collected to cover school warrants which were recently issued. Transfers out to other funds are projected to be $83 million resulting in no change to the fund balance. The main revenues in the Special Revenue Fund come from Indigent Care and Bridge and Public Building Funds, and these funds are used for Cooper Green Hospital and Roads. The School Warrant revenue is collected and used to pay the debt service payment on the school warrants. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

64 Sources of Funds FY 2007 FY2008 FY2009 Taxes and Licenses 86,378,100 88,204, ,298,281 Intergovernmental Revenues 726,678 3,374,709 2,120,980 Charges for Services 1,603, ,483 0 Miscellaneous Revenues 640, ,000 0 Total Sources 89,348,462 92,171, ,419,261 Uses of Funds General Government Roads and Transportation Community and Economic Development 3,872,973 2,651,457 2,120,980 Debt Service ,000,000 Total Uses 3,872,973 2,651, ,120,980 Other Financing Sources Operating Transfers In 373, Operating Transfers Out (85,024,453) (89,298,281) (89,298,281) Total Other Financing Sources (84,650,583) (89,298,281) (89,298,281) Fund Balance Increase (Decrease) 824, ,461 0 Debt Service Fund OFFICIAL OPERATING BUDGET Adopted Budgets The Debt Service Fund accounts for resource accumulation and interest payments and principal on all general obligation debt. Budgeted expenditures for FY2009 of $39.1 million represent an increase of $12 million over the prior year budget. A small amount of interest and fees are the limited revenues. Fund balance is projected to decrease $38 million or two percent. Adopted Budgets Sources of Funds FY2007 FY2008 FY2009 Intergovernmental Revenues 1,634,000 1,400,000 0 Charges for Services 0 8,500 0 Miscellaneous Revenues 8,095, ,408,500 Total Sources 9,729,600 1,408,500 1,408,500 Uses of Funds Debt Service 23,725,000 26,995,266 39,110,470 Total Uses 23,725,000 26,995,266 39,110,470 Other Financing Sources Used Operating Transfers In 37,510,002 43,021,032 4,686,074 Operating Transfers Out (7,433,306) 0 (5,358,406) Total Other Financing Sources 30,076,696 43,021,032 (672,332) Fund Balance Increase (Decrease) 16,081,296 17,434,266 (38,374,302) JEFFERSON COUNTY, ALABAMA FISCAL YEAR

65 Proprietary Fund Types OFFICIAL OPERATING BUDGET Enterprise Funds Cooper Green Hospital Rehab and Health Care Fund Sanitary Operations Fund Enterprise funds account for the acquisition and operation of County facilities and services that are intended to be primarily self-supporting from user charges. The FY2009 Enterprise Funds Budget is approximately $305.3 million, an increase of $8.1 million over the prior year budget, primarily due to an increase in debt service requirements for environmental services capital improvements in excess of $2 billion related to the 1996 Consent Decree. Due to the significant cost of capital improvements, Jefferson County plans to minimize the initial impact to current user fees and spread the cost over the anticipated life expectancy of the capital assets. The Environmental Services Fund has accumulated a reserve of $248 million, and therefore has resources available to help defray the cost of improvements to both current and future users of a rapidly expanding system. Revenues are projected to be $236 million, a decrease of $1 million from the prior year budget. Although Jefferson County does not formally budget for depreciation expense, the following summary includes an allowance for "Adjustments to GAAP" to more closely project fund balances. Fund balance is expected to decrease by almost $20 million or two percent. Adopted Budgets Sources of Funds FY2007 FY2008 FY2009 Taxes and Penalties 5,343,729 5,688,191 6,041,505 Licenses and Permits 0 100,000 0 Intergovernmental Revenues 7,250,015 7,555,270 0 Charges for Services 205,492, ,127, ,121,119 Miscellaneous Revenues 7,080,960 12,790,053 12,129,693 Total Sources 225,166, ,260, ,292,317 Uses of Funds General Government Environmental Services 177,129, ,624, ,910,629 Health and Public Welfare 95,712, ,595, ,419,065 Sub-total Uses 272,841, ,220, ,329,694 Other Financing Sources (Uses) Operating Transfers In 53,549,284 51,197,593 49,277,249 Operating Transfers Out (1,202,204) 0 0 Total Other Financing Sources 52,347,080 51,197,593 49,277,249 Adjustments to GAAP (71,000,000) (71,000,000) (74,402,714) Total Uses Fund Balance Increase (Decrease) 4,672,243 (8,762,067) (19,760,128) JEFFERSON COUNTY, ALABAMA FISCAL YEAR

66 Fiduciary Fund Types Trust and Agency Funds Emergency Management Agency Fund Home Loan Program Pension Fund Stormwater Management Authority Fund Trust and Agency Funds account for transactions related to assets held by the County in a trustee capacity or as an agent for other governmental organizations. The FY2009 Trust and Agency Expenditure Budget is established at $5.6 million, a decrease of about $220 thousand from the prior year ending budget. There is no one major factor at play in the change, and partly the timing of grants exaggerates the change. The fund balance is predicted to decrease by almost $1 million or one percent. Revenues are projected at $4.3 million, a decrease of $2.4 million over the prior year revenue budget. Adopted Budgets Sources of Funds Licenses and Permits Intergovernmental Revenues Charges for Services Miscellaneous Revenues Total Sources FY2007 FY2008 FY , ,900 65,000 5,292,905 5,348,436 3,479, , , , , ,780 40,381 6,313,295 6,751,459 4,316,561 Uses of Funds General Government 280, , ,189 Public Safety 2,654,402 1,341,000 1,312,537 Community and Economic Development 2,767,259 3,987,582 3,683,615 Total Uses 5,702,017 5,820,623 5,605,341 Other Financing Sources (Uses) Operating Transfers In Fund Balance Increase (Decrease) 61, , ,722 1,230,388 (1,288,780) JEFFERSON COUNTY, ALABAMA FISCAL YEAR

67 FUND BALANCE RESERVE General Fund The General Fund reserve is projected to remain the same due to extensive budget cuts made throughout the County. Since Jefferson County maintains a very conservative fiscal budget, actual fund balances at FY2009 fiscal year end are expected to be slightly higher than the original budgeted amounts. Several funds have been added to the general fund to prevent money being transferred at the end of the year. Special Revenue Funds Special Revenue Fund reserves are transferred to the Debt Service Fund and to Cooper Green Hospital Fund. The School Warrants Fund is being shown in the Special Revenues. Revenue is received from a one cent sales tax, and this revenue is used to pay the school warrants resulting in a wash. Debt Service Fund The Debt Service Fund reserve is projected to decrease by $38 million or two percent. The Debt Service Fund accumulates resources for the payment of general long term debt, principal, interest and other related costs. Enterprise Funds Enterprise Fund reserves are projected to decrease by $6 million or one percent. The projected decrease relates entirely to the Sanitary Operations Fund, which currently has a reserve in excess of $1.4 billion. Utilization of fund reserves is anticipated over the next several years to help defray the impact of major capital improvements to current and future users over the life expectancy of the assets. The Landfill has been sold. Trust and Agency Funds The fund balance for Trust and Agency Funds is expected to decrease by almost $1.2 million or one percent. The timing of grants exaggerates the fund balance change. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

68 INTERFUND TRANSFERS Throughout most of this book, the previous years and FY2008 operating revenues and expenditures are shown net of interfund transfers. Interfund transfers are shown as "Other Financing Sources and Uses" in order to provide more accurate comparisons of true revenues and true expenditures for each fund based upon its actual operations. If interfund transfers were included, summaries would tend to overstate revenue and expenditure amounts within each fund, and the reader would only become aware of that fact by reading at the detail level. Additionally, many interfund transfers fluctuate significantly on an annual basis, which tends to invalidate comparative totals. All FY2009 interfund transfers which are budgeted will occur within the operating budget funds, but sometimes during the year, transfers may involve the capital funds as well. In contrast, the preceding section on FUND ACCOUNTING (pages 50-55) presents the interfund transfers as a component of revenues and expenditures, providing the reader with summaries that make interfund transfers more obvious. Budget Management calculates and budgets the interfund transfer amounts at the beginning of a fiscal year, obtaining Commission authorization to transfer cash between funds as the amounts are required. During the year, cash transfers are made as necessary to maintain an appropriate cash balance. The final cash transfers are made as the year closes and the final cash needs are known. Where the expenditure budget of a fund is not fully expended or greater revenues in the fund are received, the cash transfer needs (typically from the General Fund) are reduced. The budgeted transfers between operating funds for fiscal year 2009 are as follows: General Indigent Bridge Fund (01) Fund (12) Fund (15) Transfers Transfers Transfers To To To TOTAL FUND Other Other Other TRANSFERS NO. FUND NAME Funds Funds Funds TO (FROM) 01 General Fund (3,000,000) 17,421,500 14,421, Indigent Care Fund (46,277,249) (46,277,249) 15 Bridge & Public Building Fund (37,662,626) (37,662,626) 21 Capital 15,913,458 15,913, Capital Road Projects 5,000,000 5,000, Cooper Green Hospital Fund 46,277,249 46,277, Jeff. Rehab. & Hlth. Ctr. Fund 3,000,000 3,000, Home Loan Fund 0 63 EMA Fund 0 95 Debt Service Fund (672,332) (672,332) FY2009 BUDGETED TOTALS JEFFERSON COUNTY, ALABAMA FISCAL YEAR

69 STAFFING AND PERSONNEL ISSUES The adopted FY2009 Operating Budget includes funding for 4,328 positions of which 317 are part-time positions. The budget adds one Forensic Pathology Assistant in the Coroner s Office, one County Attorney and one Personal Property Appraiser in the Bessemer Tax Assessor s Office. The Personnel Board has been involved in an antidiscrimination lawsuit since the 1970 s. Even though forward progress is being made, the lawsuit will not be settled until the Board shows that it can maintain a state of compliance with federal and state employment laws. Currently, a request has been made to hold the County in civil contempt on allegations it still has not complied with the 1982 court order. In order to comply with the court order, the County s Human Resources Department advertises positions to local colleges with black and female populations and advertises in minority papers, including Spanish ones. The County also attends job fairs and works with radio stations with minority audiences to post job openings. Anti-harassment and anti-nepotism classes are provided to all County employees and two affirmative action officers who investigate harassment and discrimination complaints have been added. Even though the Personnel Board is making progress, it still does not please all the governments and employees it is supposed to serve. The Jefferson County Mayor s Association proposed legislation which would restructure the Personnel Board. The bill is expected to become a law sometime in The bill would increase the board size from 3 to 7 members. The new Personnel Board would consist of representatives from the County Commission, the mayor of the largest city, the Mayor s Association, the director of the Jefferson County Board of Health, the county sheriff and two people elected by workers covered by the Personnel Board system. Passage of this bill would ensure better representation to all the users of the system. Another positive step the Personnel Board has taken includes the return to yearly job surveys which review employees jobs to determine if the classification and payscale are correct. With the yearly survey, approximately 20 percent of positions in the system are reviewed annually. Jobs used to be reviewed every five years. A yearly review helps minimize the impact of salary increases on the County budget. The Personnel Board continues to realize successes and progress toward its established goals. Currently, the backlog of jobs with no active registers has been eliminated, and the Board realized its goal to reduce the length of time to issue certifications lists to one day. The average turnaround time is now less than one-half day. The Board s broad-based recruitment efforts, enhanced recruitment website, and targeted marketing campaigns increased applicants per job announcement 39% in A major staffing issue facing Jefferson County is the recruitment and retainment of deputy sheriffs. The Sheriff s department is currently short 20 deputies partially due to the allure of better paying jobs. Also, there is a demand for more Spanish speaking applicants, so the Personnel Board is advertising in areas with large Hispanic populations. Other problems include applicants being unable to pass the fitness test and a lack of interest by young people in police work as a profession. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

70 Because the Board recognizes the constant need of its jurisdictions for law enforcement personnel, a continuous application process for Police Officer and Deputy Sheriff has been started. Further, the Board tests and certifies candidates monthly instead of yearly. Progressing from yearly to monthly testing allows for more competitive recruitment efforts, saves money and better meets the needs of member jurisdictions. The Sheriff s department is already facing difficulties attracting young people to police work, and this problem is also affecting the Revenue Department, Cooper Green and Jefferson Rehabilitation and Health Care. According to the Center for Business and Economic research at the University of Alabama, the number one problem facing the state is recruiting qualified job candidates. The labor force declined in the Birmingham-Hoover Metropolitan Area by.2%. Currently, Jefferson County senior and mid level retirements are increasing. Further, U.S. census data predicted that 2006 would be the year that two workers would leave the work force for every one person entering it. The number of workers entering the labor force in no way compares to the number leaving it. The age group has been shrinking for the past 30 years due to people living longer and having fewer children. In previous years, the retirement credit program had between 20 and 25 participants. In FY 06-07, the number increased to 50 and this year looks to be over 50 as well. This only includes employees with enough sick time to use the program. Regular retirements are increasing as well. The County needs to come up with ways to encourage its older employees to remain in the system instead of retiring. It also has to come up with ways to attract younger people to join its work force such as offering flexible schedules and providing opportunities for employees to work from home. The County must have an operational Personnel Board and Human Resources Department to draw from a nationwide pool of qualified candidates to fill vacant positions. The departments also need to make attracting young professionals a priority. They have to find a way to reverse the fact that college graduates are likely to leave Alabama to seek employment elsewhere. Jefferson County must have enough cultural stimuli as well as an exceptional benefit package to interest college graduates in employment offers within the County. The Birmingham Chamber of Commerce has created cool school to help HR personnel sell Jefferson County to prospective young professionals. The cool school will give them the cool facts about the County such as educational opportunities, environmental vitality, after-hours activities and cost of living. A web site, has been launched to bring young professionals together. A second Young Professionals Expo will be held to provide young professionals with an evening of networking. The Chamber also hopes to try a program to reach young people in their last year of high school and through college. The goal is to pair high school and college students with a mentor in hopes of keeping them connected to Birmingham. The budget provides for a 2% cost of living adjustment (COLA), 85% of employee and family health insurance, 100% for employee life insurance, 6% pension contribution, and continuation of the sick leave-retirement credit for employees with exceptional attendance records. The pay schedule change occurs on the first full pay period in October. The 2.00% COLA keeps the County in the middle of the salary range out of 20 local civil service programs. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

71 Position Summary by Function Fiscal Year Community Development Roads and Transportation Environmental Services Public Safety Health and Public Welfare General Government Actual FY2006 Actual FY2007 Estimated FY2008 Budgeted FY2009 Position Summary By Fund Type Fiscal Year Trust and Agency Enterprise General Actual FY2006 Actual FY2007 Estimated FY2008 Budgeted FY

72 Fiscal Year 2009 Salaries by Function 4,343,023, 2% 52,402,131, 21% 32,751,575, 13% 81,852,706, 32% General Government Public Safety Roads and Transportation Environmental Services Health and Public Welfare Community and Economic Development 26,408,579, 10% 56,798,264, 22% Fiscal Year 2009 Salaries by Fund 2,771,367, 1% 85,153,706, 33% General Fund Enterprise Fund Trust/Agency Fund 166,631,205, 66% -65-

73 FY 2009 Salaries by Government Function Millions Community Development Roads and Transportation Environmental Services Health and Public Welfare Public Safety General Government 10 0 Actual FY2006 Actual FY2007 Estimated FY2008 Budgeted FY2009 Actual FY2006 Actual FY2007 Estimated FY2008 Budgeted FY2009 FY2009 Salaries by Fund Millions Trust and Agency Fund Enterprise Fund General Fund -66-

74 JEFFERSON COUNTY SUMMARY OF PERSONNEL POSITIONS AND COSTS FY BY FUND FY2006 FY2007 FY2008 FY2009 Dept. Full Part Full Part Full Part Full Part Fund No. Department Time Time Actual Time Time Actual Time Time Estimated Time Time Budgeted GENERAL FUND General Fund (01) Commission ,626, ,687, ,779, ,550, Probate Court ,571, ,019, ,175, ,550, Family Court ,575, ,754, ,097, ,357, State Courts ,688, ,714, ,814, ,059, District Attorneys ,157, ,497, ,122, ,978, Law Library , , , , Finance ,127, ,848, ,921, ,527, Budget Management Office , , , , Human Resources ,378, ,741, ,813, ,567, Revenue ,294, ,851, ,795, ,399, County Attorney 6 1 1,272, ,367, ,421, ,880, Board of Equalization ,158, ,173, ,366, ,890, Tax Assessor ,621, ,118, ,224, ,659, Tax Collector ,522, ,573, ,448, ,908, Treasurer , , , , Personnel Board ,734, ,407, ,441, ,001, Community Development ,897, ,957, ,703, ,710, Land Development ,173, ,359, ,211, ,471, Information Technology ,997, ,978, ,075, ,069, General Services ,402, ,220, ,181, ,227, Board of Registrars , ,018, ,183, ,084, Fleet Management ,418, ,550, ,650, ,242, Central Laundry , , , , Alabama Cooper. Ext , , , , Non-departmental , , ,779, , Office of Senior Citizens Services , , , , Sheriff ,544, ,137, ,459, ,806, Youth Detention ,361, ,382, ,968, ,746, Coroner/Medical Examiner ,134, ,221, ,321, ,382, Inspection Services ,972, ,209, ,406, ,422, Roads and Transportation ,299, ,438, ,758, ,690, Environmental Protection , Total General Fund 2, ,778,618 2, ,207,955 2, ,235,767 2, ,306,795 Note: 2300 Certain dispatcher salaries are allocated to E-911 funds Partial costs for Extension System employees. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

75 JEFFERSON COUNTY SUMMARY OF PERSONNEL POSITIONS AND COSTS FY BY FUND Dept. Full Part Full Part Full Part Full Part Fund No. Department Time Time Actual Time Time Actual Time Time Estimated Time Time Budgeted ENTERPRISE FUNDS FY2006 FY2007 FY2008 FY2009 Cooper Green Hospital Fund (31) ,159, ,679, ,292, ,188, Cooper Green Hospital Rehab. & Health Care Fund (32) Rehab. & Health Care Center ,300, ,214, ,109, ,379,229 Landfill Operations Fund (33) Landfills ,197, , Sanitary Operations Fund (34) Finance: Sewer Services , , , , Non-departmental , , , Sanitation Administration ,479, ,867, ,752, ,654, Sanitation Engineering and Construction ,921, ,395, ,441, ,985, Sewer Plants ,388, ,583, ,591, ,527, Barton Laboratory ,398, ,590, ,204, ,157,809 Total Sanitary Operations Fund ,839, ,163, ,953, ,109,002 Total Enterprise Funds 1, ,497,110 1, ,811,766 1, ,355,420 1, ,676,765 TRUST AND AGENCY FUNDS Emergency Management Agency Fund (63) Emergency Management Agency , , , ,221 Pension Board Fund (71) Pension Board , , , ,402 Storm Water Management Authority Fund (72) Storm Water Mgt. Authority ,791, ,585, ,639, ,592,301 Total Trust and Agency Funds ,550, ,391, ,771, ,855,924 GRAND TOTAL - ALL FUNDS 4, ,826,632 4, ,411,401 4, ,362,554 4, ,839,484 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

76 REVENUES The Jefferson County Commission uses funds and account groups to report its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. An account group, on the other hand, is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. Funds are classified into three categories: governmental, proprietary and fiduciary. Each category, in turn, is divided into separate fund types. Jefferson County utilizes five fund types encompassing twenty-five operating funds for reporting its financial position and the results of its operations. The fund types are General Fund, Special Revenue Funds, Enterprise Funds, Trust and Agency Funds, and Debt Service Funds. A description of the fund types and related individual funds are provided within each fund type section of this budget document. This section of the budget document is intended to describe the major sources of revenue, to explain the underlying assumptions for revenue estimates and to identify revenue trends. A comparative analysis of major revenue sources is presented to the side. Jefferson County maintains a conservative approach to revenue estimates in order to avoid the negative consequences that arise when anticipated revenue collections fail to materialize. The chart demonstrates the major revenue source trends over nine years of actual collections and two years of FY1999 FY2000 FY2001 Revenue Sources budget estimates. Most projections were developed by the Budget Management Office using data from County finance records, tax and fee collection departments, and monthly trend data from the State of Alabama Revenue Department. Grant revenue estimates are provided by departments. Signs are all around that the national economy is slowing. The housing boom has ended, and persons are losing their homes at very high rates. Gas prices continue to rise and inflation is rampant. The State of Alabama is reporting lower sales tax revenues as consumers have less income to spend on unnecessary items. The good signs for Alabama are that job growth is still positive in metro areas, the unemployment rate is still low, and the housing market is not suffering as much here as the rest of the United States. Another FY2002 Taxes and Penalties Miscellaneous Revenue Licenses and Permits FY2003 FY2004 FY2005 FY2006 FY2007 Actual FY2008 Est. FY2009 Est. Intergovernmental Revenues Charges for Services JEFFERSON COUNTY COMMISSION FISCAL YEAR

77 positive sign is that Birmingham s income growth is number one in the nation. Plus, there are several major construction projects going on which help keep the economy moving. Even though Jefferson County s economy is still moving in positive directions, sales tax revenues fell 2.1% in the first quarter of 2008 reflecting a nationwide trend. The sales tax revenue shows that Jefferson County has not been immune to the slowing national economy; however, during the last recession, Birmingham had more stability than similar metro areas. Jefferson County has more affordable housing, a diversified business base and a lower cost of living than comparable metro areas which should help it recover more quickly from the slowing economy. Revenues are affected by a variety of sources such as population growth, unemployment, inflation, and increases or decreases in real disposable income to name a few. Another factor playing a large role in Jefferson County s budget is the continuing high cost of oil and gasoline. BMO must also consider the economic consequences of skyrocketing natural gas costs, increased inflation, the continuing war in Iraq, and the possibility of more hurricane activity along the Gulf Coast. Each factor is taken into consideration as the operating budget is prepared, and revenue is projected for upcoming years. Revenue forecasts for FY09 reflect a forecasted decline in sales tax revenues, a possible decline in property tax revenue and a stable occupational tax.. MAJOR REVENUE CATEGORIES (1) Tax and Penalties The largest single category of County revenue is that of taxes and penalties assessed for violations. Revenue is derived from such items as fuel tax, wine tax, tobacco tax, and mortgages to name a few. However, the lion s share is derived from ad valorem taxes and county sales taxes, as explained below. Ad Valorem Taxes (Property Taxes) The levy and collection of ad valorem taxes in Alabama are subject to the provisions of the Alabama Constitution, which establishes the percentage of market value at which property can be assessed for taxation, limits the rates of county taxation that can be levied against property, and provides maximum value for the aggregate ad valorem taxes that can be levied by all taxing authorities on any property in any tax year. Ad valorem taxes in Alabama have been significantly affected in recent years by several judicial decisions and two constitutional amendments. The amount of any specific ad valorem tax in Alabama is computed by multiplying the tax rate by the assessed value of the taxable property. The assessed value of taxable property is a specified percentage of its fair and reasonable market value or, in certain circumstances, its current use value. Ad valorem tax rates are generally stated in terms of mills (one-thousandth of a dollar) per dollar of assessed value. All taxable property is divided into four classes and valued for taxation according to the assessment ratios shown: Class I All property owned by utilities and used in the business of such utilities 30% JEFFERSON COUNTY COMMISSION FISCAL YEAR

78 Class II All property not otherwise classified 20% Class III Class IV All agricultural, forest and single-family, owner-occupied residential property, and historic buildings and sites 10% Private passenger automobiles and pickup trucks owned and operated by an individual for personal or private use 15% Amendment No. 373 of the Alabama Constitution, commonly referred to as the 1978 Tax Amendment, authorizes any county, municipality or other local taxing authority to decrease any ad valorem tax rate at any time, provided that such decrease will not jeopardize the payment of any bonded indebtedness secured by such tax. This amendment also provides that a county, municipality or other local taxing authority may at any time increase the rate at which any ad valorem tax is levied above the limit otherwise provided in the Alabama Constitution, but only if (i) the governing body of such county, municipality or other taxing authority holds a public hearing on the proposed increase before authorizing the increase; (ii) the Legislature adopts an act approving the increase; and (iii) a majority of the electors of such county, municipality or other taxing authority subsequently approve the increase in a special election. The County Commission has no present plans for increasing or decreasing any tax levied by the County. Taxpayers in Alabama have a strong distrust of government and remain opposed to increasing property taxes. Almost all proposals to increase these taxes have been defeated in special elections. The citizens of Alabama believe the excesses of all government should be eliminated before they will agree to new taxes, and they have been willing to accept decreases in government services instead of increasing property taxes. The following ad valorem taxes are presently being levied on property located within the County: Mills Rate State of Alabama 6.5 Jefferson County General 5.6 Sewers 0.7 Public Buildings, Bridges and Roads 5.1 Schools 8.2 Rural Roads 2.1 County Schools Districts (outside Cities of Birmingham, Bessemer, Fairfield, Tarrant, Vestavia, Midfield, Homewood, Hoover and Mountain Brook 13.9 Total Mills 42.1 In addition, most of the municipalities in the County levy ad valorem taxes within their corporate limits at rates which vary from 5 to 46.9 mills, producing aggregate tax rates in the County of 42.1 to 89.0 mills, depending on the location of the property. Ad valorem taxes on taxable properties within the County, except motor vehicles and public utility and railroad properties are assessed by the County Tax Assessor and collected by the County Tax Collector. Ad valorem taxes on motor vehicles in the County are assessed and collected by the County Revenue JEFFERSON COUNTY COMMISSION FISCAL YEAR

79 Director, and ad valorem taxes on public utility and railroad properties are assessed by the State Department of Revenue and collected by the State and the County Tax Collector. Ad valorem taxes are due and payable on October 1 following the October 1 as of which they are assessed, and they become delinquent on and after the following December 31. The Tax Collector for Jefferson County has consistently collected a very high percentage of ad valorem taxes. The collection rate is normally about 99.5%. Due to orders from the Alabama Department of Revenue, Jefferson County will be conducting annual revaluations of property. The Alabama delegates to the State Legislature have a bill to repeal this law; however, no action has been taken at this time. From a budgeting standpoint, a steady revenue increase is anticipated without requiring any increase in the tax rate. Birmingham home sales started to decline in 2007 and have continued their downward trajectory. In March 2008, home sales were down 29 percent, and the month marked the tenth consecutive monthly $1,100,000 $1,050,000 $1,000,000 $950,000 $900,000 $850, Building Permits ,000, ,000, ,000, Property Taxes decline. Real estate agents in Birmingham believe that the County has gotten back to a reasonable month to month fluctuation; however, it will take time to fix the problems in the housing industry. Home sales growth is expected to be at a more sustainable rate for FY09. The County has not been as affected by the cooling housing market as the rest of the nation because County companies did not make as many high risk loans. This has led to a certain stability in the market. Home values in the County also remain stable which is reflected in our anticipated property tax revenue which is expected to remain steady. Building contracts in the Birmingham-Hoover metropolitan area have also registered a steep drop indicating construction activity may be headed downward. The value of metro area contracts totaled $84.6 million in January 2008, down 50 percent from $168.5 million in January 2007 according to a report from McGraw Construction, a New York firm that compiles building data from around the nation. Area home building contracts are down 48 percent from a year ago. Nonresidential building contracts also dropped by 53 percent. McGraw-Hill looked at contracts in various counties to prepare the report which is considered an indicator of construction industry vitality. Population growth is a primary factor driving housing markets and for years, the county has been concerned with losing Jefferson County residents to other counties. Unless this trend shows a significant reversal, Jefferson County could lose its place as the most populous county in the state. If this happens, federal dollars could be taken from the county and given to the state s new largest county. According to a long range transportation study by the Metropolitan Planning Organization, Jefferson JEFFERSON COUNTY COMMISSION FISCAL YEAR Total Taxes Levied Total Taxes Collected

80 County s population is forecast to increase by only 2.3 percent from 2005 to By 2035, the County s population is expected to be 670,912. Birmingham is losing residents due to lack of safety, politics and poor schools. The County s topography also limits growth. Recognizing and reversing this trend is a significant goal for the Commission. In 2001, the population was over 660,000, and it has fallen steadily for two years. Although outlying counties continue to grow at an extraordinary rate, data shows that the county is once again slowly growing in all directions. Due to the residential construction boom and revitalization efforts, the population is holding steady which will have a significant impact on Jefferson County revenue. 664, , , , , , , , Population Growth A goal of this Commission has been to improve and revitalize the neglected areas of the County which includes downtown and the western side of the County. Home sales show that people are moving back into Birmingham and into the western side of the county which shows revitalization efforts by the Commission are attracting citizens to these areas. Property tax revaluations point to nine hot spots in Birmingham where home values increased and areas are showing signs of revitalization. The high cost of transportation is expected to drive the revitalization of Birmingham. County Sales and Use Taxes The County levies and collects sales and use taxes pursuant to the provisions of Act No. 405 enacted at the 1967 Regular Session of the Legislature of Alabama, as amended by Act No. 659 enacted at the 1973 Regular Session of the Legislature of Alabama. The sales and use taxes of the County are levied at one-quarter of the rate at which the State sales and use taxes are levied. The State sales and use taxes are currently levied at the rate of 4% of the gross sales or gross receipts, as the case may be, on all businesses subject to the tax, except that the rate with respect to certain machinery, motor vehicles and trailers is 1½%. The Tax Act provides that certain sales are exempt from both the State and County taxes. In the event the present State sales and use tax statutes are repealed, under the Tax Act, the sales and use taxes of the County will continue to be imposed as if such repeal had not occurred. The sales tax is due and payable on or before the twentieth day of the month next succeeding the month during which the tax is accrued. The use tax is due and payable on or before the twentieth day of the month next succeeding the quarterly period during which the tax accrued. Both taxes are payable to the County Director of Revenue. Under the Tax Act, on or before the twentieth day of each month, the total proceeds of the sales and use taxes collected during the immediately preceding month for the following purposes and in the following order are distributed: (1) The first one-half share of the total tax proceeds is applied as follows: JEFFERSON COUNTY COMMISSION FISCAL YEAR

81 a. an amount equal to 1½% of the total tax proceeds is paid into the General Fund of the County to pay the costs of administering and enforcing the Tax Act. b. 9% of the first one-half share is paid directly to the Jefferson County Board of Health; and c. the balance of such one-half share is paid into the Indigent Care Fund of the County. (2) The second one-half share of the total tax proceeds is applied as follows: a. $100,000 is paid each month directly to the Birmingham-Jefferson Civic Center Authority. b. in the event that the total of the amounts paid to the Civic Center Authority during the month from the net proceeds of the tobacco tax levied by Act No. 524 enacted at the 1965 Regular Session of the Legislature of Alabama, and the lodging tax levied by Act No. 525 enacted at the 1965 Regular Session of the Legislature of Alabama aggregates less than $100,000, an amount of the second one-half share equal to the difference between $100,000 and the total amount so paid from the proceeds of such taxes is paid directly to the Civic Center Authority. c. 31% of the second one-half share is paid directly to the Jefferson County Board of Health. d. the remaining balance of the second one-half share is paid into the General Fund of the County. To greatly simplify the explanation, generally 34.5% of the sales and use taxes will go to the General Fund and 44.1% will be deposited in the Indigent Care Fund. Outside agencies receive the remainder. Unfortunately, Jefferson County relies heavily on sales tax for a large portion of its revenue. This tax is very unstable as it relies on the economic status of the county. It is also a regressive tax with the higher tax burden being placed on low income families. The state government Sales/Use Tax FY ,000,000 50,000,000 0 Collected held a special election to raise property taxes and lower sales taxes in an attempt to correct Alabama s poor tax structure. The bill was overwhelmingly defeated. Therefore, both state and local governments are forced to continue relying on sales tax for their revenue ,000 30,000 20,000 10,000 0 Per Capita Income All the indicators are that the economy has not been growing as much as the previous 18 months. With inflation increasing, there has been little or no real growth in sales tax which is the most economically sensitive tax there is. Costs for county governments never hold steady. They are always increasing, so even though a stable sales tax is good, it still may not be enough to support the increasing costs of government. JEFFERSON COUNTY COMMISSION FISCAL YEAR

82 Jefferson County is still working to reduce operating costs, eliminate waste and duplication in services, and asking departments to remain fiscally conservative. One indicator of sales tax growth is personal income, and Jefferson County s per capita income is approximately $38,821 up from $30,661 in Budget Management expects this trend to continue into the next fiscal year. Although, sales tax revenue has increased within Jefferson County, the Commission is concerned because the City of Birmingham s revenue has declined from 88.8 million in 2000 to 82.9 million in Areas in southern Jefferson County and outside Jefferson County are showing increases in revenue. This again relates to the trend for citizens to live and shop either outside or on the outskirts of the county. Commissioners are cooperating with city governments to reverse this trend and have consistent revenue growth throughout the entire county. Government cooperation and revitalization efforts are beginning to provide shopping alternatives in Birmingham such as the super Wal-Mart being built on the city s east side. (2) Licenses and Permits A second category of revenues includes those which are required for individuals and companies to function within the County. While some receipts result from such needs as plumbing permits and marriage licenses, ninety percent of the revenue is derived from the occupational tax. County Occupational Taxes Millions FY1999 FY2000 FY2001 Taxes and Penalties FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 Est. FY2009 Est. The County levies and collects a special privilege or license tax ( occupational tax ) at the rate of one-half of one percent of the gross receipts from most persons following a vocation, occupation, calling or profession within the County. The County has been authorized by state statute to levy the Special County License Tax since 1967, but actually began to levy such tax on January 1, 1988, pursuant to Ordinance 1120 approved by the County Commission on September 29, Under the state statute that authorizes the levy of the Special County License Tax, certain professions and occupations are exempt from the requirement to pay such tax. 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 0 Occupational Tax for Jefferson County JEFFERSON COUNTY COMMISSION FISCAL YEAR

83 Because of the exemptions, this tax was in litigation from 1992 until 2001, twice reaching the U. S. Supreme Court. The State Legislature was given an opportunity to make the tax more fair, but it first chose to abolish the tax, then to replace it with an alternate providing state Legislators with $31,000,000 for their own projects. Currently, the Legislature has once again repealed the County s occupational tax. They failed to fix the problem in this Legislative Session, and the County is facing a class action lawsuit from taxpayers who want their tax payments refunded. Unemployment Rate for Jefferson County 6.00% 4.00% 2.00% 0.00% Oct Oct Oct Oct. 07 The occupational tax is affected by the number of persons employed in Jefferson County. The unemployment rate in Jefferson County is still low even though the national economy is struggling. In the 1980 s, Jefferson County s economy was very undiversified and relied primarily on heavy manufacturing; however, the County has evolved into a regional hub for banking, health care and whole sale trade resulting in greater economic stability and a much larger inventory of higher paying jobs. The number of jobs in Birmingham is at record highs and is expected to grow faster than the U. S. average. In the past three years, the Birmingham-Hoover metro area has added 37,800 net jobs, a growth rate of 1.5 percent per year. Not only does Birmingham continue to have a low unemployment rate, it also has a lower cost of living and a lower cost for doing business than comparable southern areas. This advantage adds to its ability to attract new firms especially in the health care industry. UAB Health System is the economic driving force in Jefferson County, and it is currently in the midst of a $193.6 million development plan. In 2003 UAB s direct and indirect economic impact on the Birmingham MSA reached nearly $2.9 billion. Over the past 2 fiscal years, the impact increased by an estimated 15.5 percent. A large portion of this impact comes from its 16,000 employees, more than 17,000 students and thousands visiting the hospitals, clinics, performing arts center, athletic events and other public venues. Another indicator of a growing job market is Graham and Co. Inc. s annual report on Birmingham s industrial market which shows an overall multi tenant occupancy rate of 83.6 percent. The report also notes four new distribution buildings totaling 1.4 million square feet. Occupancy rates in Birmingham area industrial buildings are watched as an indicator of the health of the sector. Already, 875,000 square feet of this space has been leased showing an extremely healthy economy in Jefferson County. Jobs are growing all over the County driven by financial institutions on one end and the health care sector on the other. Jobs in the Birmingham City Center are predicted to increase from 47,974 in 2002 to nearly 55,500 in There are more workers in Birmingham and the existing workers are receiving higher compensation. Millions FY1999 FY2000 Licenses and Permits FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 Actual FY2008 Est. FY2009 Est. JEFFERSON COUNTY COMMISSION FISCAL YEAR

84 Birmingham s Entrepreneurial District is the site of at least $47 million in planned or ongoing developments. This trend is expected to grown with the recent opening of the expanded business incubator, Innovation Depot. The Innovation Depot, a $17 million project combines the former entrepreneurial center and UAB s Office for the Advancement of Developing Industries. The Depot helps give the area its identity of a technological and entrepreneurial epicenter. This goes a long way toward revitalizing downtown. (3) Intergovernmental Revenues Intergovernmental Revenues refers to revenues from other governments in the form of grants, entitlements or shared revenues. The revenues may come from federal, state or local government sources to provide programs for community and economic development, senior citizens, child support enforcement, state prisoners in county jails, medical care, etc. Millions FY1999 Intergovernmental Revenue FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 Actual FY2008 Est. FY2009 Est. Medicaid Disproportionate Share ,000,000 20,000,000 15,000,000 10,000,000 5,000, One of the major sources of intergovernmental revenues was the Alabama Medicaid Disproportionate Share Program allocation to Cooper Green Hospital. The hospital receives this money because of the high number of low income patients it treats. Revenues have fluctuated significantly over the past ten years due to the funding provided by this program. Medicaid Disproportionate Share funds were at their highest peak in 1991 at $28.2 million and have declined since that time. Until 2002, funding remained steady at around $2 million; however funding dropped sharply in 2003 and Since FY1996 the County has sometimes not budgeted any Medicaid Disproportionate Share due to the uncertainty surrounding the program. Again, a statewide lawsuit is pending over the inconsistency of the award formula. (4) Charges for Services Charges for Services refer to fees charged by Jefferson County for a wide variety of public services. The major sources are sewer services, which encompass approximately 50% of all charges for services. Under the consent decree on the sewer system problem, the rates for wastewater treatment will continue to drive the revenue category higher over the next few years, providing revenues for the rapidly growing debt Sewer Rates for Jefferson County $8.00 $6.00 $4.00 $2.00 $ JEFFERSON COUNTY COMMISSION FISCAL YEAR

85 Millions Charges for Services OFFICIAL OPERATING BUDGET service payments in the Sanitary Operations Fund. For FY2008, sewer service charges increased by 7.7%. Patient revenues account for 19% of charges. FY1999 FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 Actual FY2008 Est. FY2009 Est. (5) Miscellaneous Revenues Miscellaneous Revenues refer to revenue items which are not included in the major revenue categories. The primary source for Jefferson County is interest income, which normally encompasses 83 to 98% of this category. The anticipated reduction in interest is reflective of the projected revenues in fund balances, which earn Millions Miscellaneous Revenues interest in pooled investments. The Sanitary Operations Fund with its borrowed money gained substantial interest in FY2000 and FY2001; however, principal balances available for investment as well as interest rates have declined in recent years. The County participated in several bond swaps, and due in part to the housing industry crisis, the bond swaps have failed to sale at auction. Due to the housing problems, the companies which insure our bonds have been unable to guarantee their payment. This has led to high interest payment increases. The County is negotiating with the bond insurers to be able to switch these swaps back to fixed rate bonds and to extend a one cent sales tax to cover the bond payments. While these negotiations are in process, the County has not been receiving the anticipated swap payments, and this has caused a decline in miscellaneous revenues. A small variation reflected in the Other Miscellaneous Items comes from recorded revenues for market change FY1999 FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 Actual FY2008 Est. FY2009 Est. JEFFERSON COUNTY COMMISSION FISCAL YEAR

86 JEFFERSON COUNTY ESTIMATED OPERATING REVENUES ALL FUNDS FY FY2006 FY2007 FY2008 FY2009 % Source Actual Actual Estimated Budgeted Change TAXES AND PENALTIES General Property Taxes 107,466, ,835, ,282, ,679, % Other Property Taxes and Penalties NC General Sales Taxes 73,809,105 76,454,481 77,771, ,766, % Other Sales Taxes and Penalties 4,741,168 5,036,220 4,917,379 5,228, % Miscellaneous Taxes and Penalties 5,515,860 5,368,499 4,696,667 1,563, % Subtotal Taxes and Penalties 191,532, ,695, ,667, ,237, % LICENSES AND PERMITS Occupational Taxes 63,315,443 67,102,708 68,520,311 72,480, % Business Licenses and Permits 5,679,275 6,525,546 6,396,917 5,962, % Other Licenses and Permits 1,556,947 1,625,856 1,726,158 2,507, % Subtotal Licenses and Permits 70,551,665 75,254,110 76,643,386 80,951, % INTERGOVERNMENTAL REVENUES Federal Grants 21,330,037 30,531,520 22,143,508 22,612, % State Grants 34,430,275 33,470,852 20,154,359 42,975, % Local Grants 4,474,287 14,136,245 14,573,238 1,631, % Medicaid Disproportionate Share Revenu 6,861,064 7,150,000 7,456, % Subtotal Intergovernmental Revenues 67,095,663 85,288,617 64,327,105 67,219, % CHARGES FOR SERVICES General Government 20,771,759 23,048,068 26,883,639 25,157, % Courts and Public Safety 8,443,190 10,204,247 10,530,412 10,246, % Environmental Services 148,923, ,464, ,790, ,093, % Health and Public Welfare 39,317,212 53,631,414 46,296,627 52,903, % Subtotal Charges for Services 217,455, ,348, ,501, ,400, % MISCELLANEOUS REVENUES Interest Earnings 42,066,158 18,758,105 16,074,033 19,080, % Other Miscellaneous Items 4,707,672 2,979,550 3,627,114 4,485, % Proceeds From Sale of Fixed Assets 389, , , , % Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 47,163,457 22,715,115 20,301,147 23,880, % GRAND TOTAL - ALL FUNDS 593,799, ,301, ,440, ,689, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

87 GENERAL FUND Transactions relating to resources obtained and used for delivery of those services traditionally provided by a county government, which are not accounted for in other funds, are accounted for in the General Fund. These services include, among other things, general government, health and public safety, public works, and community services. All of a government s activities should be reported in the general fund unless there is a compelling reason to report an activity in some other fund type. A basic principle of governmental accounting says that a government should use the smallest number of funds possible. In an effort to comply with this principle, all internal service funds will be shown in the general fund. Some Special Revenue and Trust and Agency Funds have also been moved to the general fund. Changes included in the General Fund: Ad valorem taxes on property are estimated to increase in FY2008 since the County has been instructed to revalue all property on a yearly basis. The judges and district attorney staff has for many years been State employees who received a salary supplement from the County. By an act effective FY2001 as the tenure of such employees increases, the County supplement reduces to zero dollars, but the retirement contribution increases. Two increment tax districts have been created by the Cities of Bessemer and Birmingham, by which any tax value above the FY2000 value is used to improve the district, thereby blocking two large areas from ad valorem tax growth to the County. While ad valorem taxes on property have provided growth, the $2,000,000 growth per year in occupational taxes is the most noteworthy revenue change. The legal and legislative changes appear to be resolved. The purchasing cooperative begun by the County has now expanded to include many public entities outside Jefferson County boundaries. The General Fund revenues and appropriations will be higher this year because of the inclusion of other funds. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

88 , 12% Revenues - General Fund Fiscal Year , 21% , 4% , 35% , 28% Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Miscellaneous Revenues Expenditures - General Fund Fiscal Year , 1% , 15% 0, 0% , 61% , 23% General Government Community/Economic Development Environmental Services Public Safety Roads and Transportation

89 JEFFERSON COUNTY BUDGET SUMMARY - GENERAL FUND FISCAL YEAR General Revenues Fund Taxes $ 102,898,082 License and Permits 80,886,021 Intergovernmental Revenues 61,619,354 Charges for Services 33,547,286 Miscellaneous Revenues 10,302,255 Total Revenues 289,252,998 Expenditures General Government 184,426,391 Public Safety 71,232,840 Community and Economic Development 3,714,112 Environmental Services 0 Roads and Transportation 44,301,155 Total Expenditures 303,674,498 Excess (deficiency) of revenues over expenditures (14,421,500) Other Financing Sources (Uses) Operating Transfers In 17,421,500 Operating Transfers Out (3,000,000) Total Other Financing Sources (Uses) 14,421,500 Excess (deficiency) of revenues over expenditures and other sources (uses) 0 Fund Balance October 1, ,593,619 Fund Balance September 30, 2009 $ 20,593,619 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

90 Revenues - General Fund Fiscal Year 2009 Millions Actual Actual Estimated Budgeted FY2006 FY2007 FY2008 FY2009 General

91 Source TAXES AND PENALTIES JEFFERSON COUNTY ESTIMATED OPERATING REVENUES GENERAL FUND FY FY2006 FY2007 FY2008 FY2009 % Actual Actual Estimated Budgeted Change General Property Taxes 64,419,186 62,426,162 63,579,606 66,616, % Other Property Taxes and Penalties NC General Sales Taxes 31,333,552 31,702,648 31,950,199 32,987, % Other Sales Taxes and Penalties 1,735,311 1,722,239 1,725,788 1,730, % Miscellaneous Taxes and Penalties 5,515,860 5,368,499 4,696,667 1,563, % Subtotal Taxes and Penalties 103,003, ,219, ,952, ,898, % LICENSES AND PERMITS Occupational Taxes 63,315,443 67,102,708 68,520,311 72,480, % Business Licenses and Permits 5,679,275 6,525,546 6,396,917 5,962, % Other Licenses and Permits 1,432,047 1,473,529 1,490,258 2,442, % Subtotal Licenses and Permits 70,426,765 75,101,783 76,407,486 80,886, % INTERGOVERNMENTAL REVENUES Federal Grants 18,727,937 27,744,388 16,433,114 18,643, % State Grants 33,290,321 42,640,631 30,215,576 42,975, % Local Grants NC Medicaid Disproportionate Share Revenu NC Subtotal Intergovernmental Revenues 52,018,258 70,385,019 46,648,690 61,619, % CHARGES FOR SERVICES General Government 20,769,065 23,048,068 26,875,139 24,032, % Courts and Public Safety 7,707,707 9,658,463 9,828,069 9,514, % Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services 28,476,772 32,706,531 36,703,208 33,547, % MISCELLANEOUS REVENUES Interest Earnings 1,990,962 3,397,451 3,872,073 5,657, % Other Miscellaneous Items 4,634,760 2,375,770 2,892,595 4,329, % Proceeds From Sale of Fixed Assets 96, , , , % Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 6,722,392 6,576,202 7,296,314 10,302, % TOTAL - GENERAL FUND 260,648, ,989, ,007, ,252, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

92 Appropriations - General Fund Fiscal Year Millions Actual Actual Estimated Budgeted FY2006 FY2007 FY2008 FY2009 General

93 JEFFERSON COUNTY SUMMARY OF OPERATING APPROPRIATIONS GENERAL FUND FY Org. FY2006 FY2007 FY2008 FY2009 % No. Organization Name Actual Actual Estimated Budgeted Change General Fund (Fund 01) 0100 Jefferson County Commission 3,356,880 2,923,943 2,758,458 2,894, % 0200 Probate Court 5,113,314 4,521,926 4,700,608 5,684, % 0300 Family Court 8,262,248 7,111,684 7,868,703 8,181, % 0400 State Courts 6,221,897 2,454,131 2,869,973 3,614, % 0500 District Attorney-Birmingham/Bessemer 6,743,826 6,719,816 7,504,347 7,743, % 0700 Law Library 321, , , , % 0800 Finance 7,495,107 5,818,375 7,865,590 11,155, % 0804 Budget Management Office 764, , , , % 1000 Human Resources 1,896,791 2,621,911 2,959,591 3,571, % 1100 Revenue 9,491,275 8,829,287 8,934,198 11,187, % 1200 County Attorney 1,421,786 1,637,301 2,002,389 3,127, % 1300 Board of Equalization 3,731,686 3,528,653 3,863,837 4,591, % 1400 Tax Assessor 4,360,831 4,320,371 4,628,695 5,787, % 1500 Tax Collector 3,028,637 2,702,776 2,677,362 3,294, % 1600 Treasurer 703, , , , % 1700 Personnel Board 8,995,914 10,364,922 10,362,217 10,226, % 2000 Community Development 1,362,304 4,500,107 5,900,585 3,714, % 2100 Land Development 2,495,822 2,556,839 2,600,389 3,012, % 2200 Information Technology 9,256,207 9,642,658 10,733,121 13,184, % 2400 General Services 26,826,354 29,357,691 32,924,375 39,464, % 2500 Board of Registrars 1,198,494 1,033,257 1,337,751 1,223, % 2600 Fleet Management 5,881,333 8,183,074 9,668,500 10,981, % 2700 Central Laundry 910, , , , % 3000 Cooperative Extension 252, , , , % 3200 Office of Senior Citizens Services 10,374,311 10,950,873 12,380,465 12,394, % 4100 Sheriff 60,019,496 59,864,834 57,131,233 61,450, % 4200 Youth Detention 5,260,233 4,862,045 4,430,561 4,454, % 4300 Coroner/Medical Examiner 2,745,323 2,573,109 2,727,405 2,795, % 4400 Inspection Services 2,201,307 2,261,728 2,517,156 2,532, % 5100 Roads and Transportation 36,613,415 29,180,017 31,310,535 33,319, % 3101 Non-Departmental (Fund 01) 31,289,569 31,074,753 26,517,912 31,435, % 7900 Environmental Protection 315, NC TOTAL GENERAL FUND 268,912, ,872, ,587, ,674, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

94 Sheriff Headquarters (foreground) Criminal Justice Center (middle) Main County Jail (background)

95 SPECIAL REVENUE FUNDS Transactions relating to resources obtained and used for certain Federal and State programs and from other resources upon which legal restrictions are imposed are accounted for in the Special Revenue Funds. The following comprise the Special Revenue Funds. The Indigent Care Fund accounts for the receipt and expenditures of a portion of beverage and sales taxes designated for the health and welfare of indigent County residents, explained in more detail in the revenue discussion at the tab marked Revenues and Appropriations. The Bridge and Public Building Fund accounts for the receipt and expenditure of ad valorem tax revenues designated for the maintenance and repair of County bridges and public buildings. The Community Development Fund accounts for the receipt and expenditure of Federal block grant funds received by the County. This fund was created in Fiscal Year The Bridge and Public Building Fund has no budget for expenditures or staff. They are only dedicated revenue collection funds utilized to accumulate funding for debt service payments. Beginning in FY2000, the Indigent Care Fund received a transfer from the General Fund by which the inmates of County jails receive medical care in a program under the direction of Cooper Green Hospital. FY2002 began with the same medical care arrangements, but a complete care revision took place during FY2002. For FY2004 the inmate medical care is budgeted in the Sheriff s budget of the General Fund. The primary revenue changes have included the ad valorem tax increase and the increase in general sales tax revenues. Federal grants are budgeted conservatively until the formal awards are made. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

96 Revenues - Special Revenue Funds Fiscal Year , 24% , 53% , 22% , 1% Indigent Care Community Development Bridge and Public Building School Warrants Fund Appropriations - Special Revenue Funds Fiscal Year , 2% , 98% Community Development School Warrants Fund The only Special Revenue Expenditure Appropriations are in the new Community Development Fund

97 Revenues JEFFERSON COUNTY BUDGET SUMMARY - ALL SPECIAL REVENUE FUNDS FISCAL YEAR Indigent Care Fund Bridge and Public Building Fund Taxes 46,277,249 43,021,032 Licenses and Permits 0 0 Intergovernmental Revenues 0 0 Charges for Services 0 0 Miscellaneous Revenues 0 0 Total Revenues 46,277,249 43,021,032 Expenditures General Government 0 0 Roads and Transportation 0 0 Health and Public Welfare 0 0 Community and Economic Development 0 0 Debt Service 0 0 Total Expenditures 0 0 Excess (deficiency) of revenues over expenditures 46,277,249 43,021,032 Other Financing Sources (Uses) Operating Transfers In 0 0 Operating Transfers Out (46,277,249) (43,021,032) Total Other Financing Sources (Uses) (46,277,249) (43,021,032) Excess (deficiency) of revenues over expenditures and other sources (uses) 0 0 Fund Balance October 1, ,741,176 Fund Balance September 30, ,741,176 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

98 Special Community School Revenue Development Warrants Funds Fund Fund Total 0 102,000, ,298, ,120, ,120, ,120, ,000, ,419, ,120, ,120, ,000, ,000,000 2,120, ,000, ,120, ,298, (89,298,281) 0 0 (89,298,281) (1,250,133) 177,816,290 76,491,043 (1,250,133) 177,816,290 76,491,043 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

99 Revenues - Special Revenue Funds Fiscal Year 2009 Millions Actual FY2006 Actual FY2007 Estimated FY2008 Budgeted FY2009 Community Development Indigent Care Bridge and Public Building

100 JEFFERSON COUNTY ESTIMATED OPERATING REVENUES SPECIAL REVENUE FUNDS FY Source TAXES AND PENALTIES FY2006 FY2007 FY2008 FY2009 % Actual Actual Estimated Budgeted Change General Property Taxes 38,054,660 39,066,067 41,014,364 43,021, % Other Property Taxes and Penalties NC General Sales Taxes 42,475,553 43,998,052 43,998, ,778, % Other Sales Taxes and Penalties 3,005,857 3,313,981 3,191,591 3,498, % Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties 83,536,070 86,378,100 88,204, ,298, % LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants 0 0 2,651,456 2,120,980 NC State Grants 723, , , % Local Grants NC Medicaid Disproportionate Share Revenu NC Subtotal Intergovernmental Revenues 723, ,678 3,374,709 2,120, % CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare 0 1,603, ,483 0 NC Subtotal Charges for Services 0 1,603, ,483 0 NC MISCELLANEOUS REVENUES Interest Earnings 397, , , % Other Miscellaneous Items 3, NC Proceeds From Sale of Fixed Assets 232, NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General NC Long Term Debt NC Subtotal Miscellaneous Revenues 633, , , % TOTAL - SPECIAL REVENUE FUND 84,893,152 89,348,462 92,171, ,419, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

101 Source TAXES AND PENALTIES JEFFERSON COUNTY ESTIMATED OPERATING REVENUES INDIGENT CARE FUND FY FY2006 FY2007 FY2008 FY2009 % Actual Actual Estimated Budgeted Change General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes 42,475,553 43,998,052 43,998,052 42,778, % Other Sales Taxes and Penalties 3,005,857 3,313,981 3,191,591 3,498, % Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties 45,481,410 47,312,033 47,189,643 46,277, % LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants NC Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues NC CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare 0 1,603, ,483 0 NC Subtotal Charges for Services 0 1,603, ,483 0 NC MISCELLANEOUS REVENUES Interest Earnings 0 33, NC Other Miscellaneous Items 3, NC Proceeds From Sale of Fixed Assets 232, NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 235,864 33,884-0 #DIV/0! TOTAL - INDIGENT CARE FUND 45,717,274 48,949,527 47,532,126 46,277, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

102 Source TAXES AND PENALTIES JEFFERSON COUNTY ESTIMATED OPERATING REVENUES BRIDGE AND PUBLIC BUILDING FUND FY FY2006 FY2007 FY2008 FY2009 % Actual Actual Estimated Budgeted Change General Property Taxes 38,054,660 39,066,067 41,014,364 43,021, % Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties 38,054,660 39,066,067 41,014,364 43,021, % LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants 723, , , % Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 723, , , % CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services NC MISCELLANEOUS REVENUES Interest Earnings 397, , , % Other Miscellaneous Items NC Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 397, , , % TOTAL - BRIDGE & PUBLIC BLDG. FUND 39,175,878 40,398,935 41,987,617 43,021, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

103 JEFFERSON COUNTY ESTIMATED OPERATING REVENUES COMMUNITY DEVELOPMENT FUND FY Source TAXES AND PENALTIES FY2006 FY2007 FY2008 FY2009 % Actual Actual Estimated Budgeted Change General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants 0 0 2,651,456 2,120,980 NC State Grants NC Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 0 0 2,651,456 2,120,980 NC CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services NC MISCELLANEOUS REVENUES Interest Earnings 0 0 NC Other Miscellaneous Items NC Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues NC TOTAL - COMMUNITY DEV. FUND 0 0 2,651,456 2,120,980 NC JEFFERSON COUNTY, ALABAMA FISCAL YEAR

104 Source TAXES AND PENALTIES JEFFERSON COUNTY ESTIMATED OPERATING REVENUES SCHOOL WARRANTS FUND FY FY2006 FY2007 FY2008 FY2009 % Actual Actual Estimated Budgeted Change General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes ,000,000 NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties ,000,000 NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants 0 NC State Grants 0 NC Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues NC CHARGES FOR SERVICES General Government 0 NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services NC MISCELLANEOUS REVENUES Interest Earnings NC Other Miscellaneous Items NC Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General NC Long Term Debt NC Subtotal Miscellaneous Revenues NC TOTAL - SCHOOL WARRANTSFUND ,000,000 NC JEFFERSON COUNTY, ALABAMA FISCAL YEAR

105 JEFFERSON COUNTY SUMMARY OF OPERATING APPROPRIATIONS SPECIAL REVENUE FUNDS FY Org. FY2006 FY2007 FY2008 FY2009 % No. Organization Name Actual Actual Estimated Budgeted Change Special Revenue Funds of Jefferson County Community Development Fund (Fund 17) 2000 Community Development 7,833,000 3,872,973 2,651,457 2,120,980 NC Total Communty Development Fund 7,833,000 3,872,973 2,651,457 2,120,980 NC School Warrants Fund (Fund 11) School Warrants ,000,000 NC Total School Warrants Fund ,000,000 NC Total Special Revenue Funds 7,833,000 3,872,973 2,651, ,120,980 NC School Warrants shown in FY09. TOTAL SPECIAL REVENUE FUNDS 7,833,000 3,872,973 2,651,457 2,120,980 NC Community Development established a special fund for its grant appropriations during FY08. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

106 DEBT SERVICE FUNDS Debt Service Funds account for the accumulation of resources for, and the payment of, general longterm debt principal, interest, and related costs. At the present time the County maintains only one Debt Service Fund. Debt service for Enterprise Funds are presented with the fund (see the next tab) where service is required. Proceeds from bond issues and debt refinancing are treated as other financing sources and are not shown in the following operating revenues and operating expenditures. A summary of the general government financing activities can be found on page 41 in the financial plan section. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

107 Revenues - Debt Service Fund Fiscal Year ,408,500, 100% Debt Service Expenditures - Debt Service Fund Fiscal Year ,995,266, 100% Debt Service

108 JEFFERSON COUNTY BUDGET SUMMARY - DEBT SERVICE FUND FISCAL YEAR Debt Revenues Fund Taxes $ 0 License and Permits 0 Intergovernmental Revenues 0 Charges for Services 0 Miscellaneous Revenues 1,408,500 Total Revenues 1,408,500 Expenditures Debt Service 39,110,470 Total Expenditures 39,110,470 Excess (deficiency) of revenues over expenditures (37,701,970) Other Financing Sources (Uses) Operating Transfers In 4,686,074 Operating Transfers Out (5,358,406) Total Other Financing Sources (Uses) (672,332) Excess (deficiency) of revenues over expenditures and other sources (uses) (38,374,302) Fund Balance October 1, ,053,420 Fund Balance September 30, 2009 $ 48,679,118 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

109 Revenues - Debt Service Fund Fiscal Year Millions Actual Actual Estimated Budgeted FY2006 FY2007 FY2008 FY2009 Debt Service

110 Source TAXES AND PENALTIES JEFFERSON COUNTY ESTIMATED OPERATING REVENUES DEBT SERVICE FUND FY FY2006 FY2007 FY2008 FY2009 % Actual Actual Estimated Budgeted Change General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants 1,424,468 1,634,000 1,400, % Local Grants NC Medicaid Disproportionate Share Revenu NC Subtotal Intergovernmental Revenues 1,424,468 1,634,000 1,400, % CHARGES FOR SERVICES General Government 2, , % Courts and Public Safety NC Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services 2, , % MISCELLANEOUS REVENUES Interest Earnings 1,881,988 8,095, ,408,500 NC Other Miscellaneous Items NC Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 1,881,988 8,095, ,408,500 NC TOTAL - DEBT SERVICE FUND 3,309,150 9,729,600 1,408,500 1,408, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

111 Appropriations - Debt Service Fund Fiscal Year Millions Actual Actual Estimated Budgeted FY2006 FY2007 FY2008 FY2009 Debt Service

112 JEFFERSON COUNTY SUMMARY OF OPERATING APPROPRIATIONS DEBT SERVICE FUND FY Org. FY2006 FY2007 FY2008 FY2009 % No. Organization Name Actual Actual Estimated Budgeted Change Debt Service Funds of Jefferson County Debt Service Fund 3101 Debt Service 26,745,078 23,725,000 26,995,266 39,110, % TOTAL DEBT SERVICE FUND 26,745,078 23,725,000 26,995,266 39,110, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

113 Alabama Historical Marker Main Jefferson County Courthouse

114 ENTERPRISE FUNDS Enterprise Funds account for operations (a) that are financed and operated in a manner similar to private enterprises where the intent is that the costs of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges, or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The Enterprise Funds used by the County are as follows: The Cooper Green Hospital Fund accounts for the operations of the Cooper Green Hospital and its associated clinics. Operating revenues are derived from net patient charges and reimbursements from third parties including Medicare and Medicaid. The Jefferson Rehabilitation and Health Center Fund accounts for the operations of inpatient nursing and rehabilitation facilities. Net revenues are received from patient charges and reimbursements from third parties, principally Medicaid. The Sanitary Operations Fund accounts for the operations of the County s sanitary sewer systems. Revenues are generated primarily through user charges, impact fees, and limited designated ad valorem taxes. The Sanitary Operations Fund has doubled in scope after it took over all city sanitary collector systems as settlement of a major lawsuit. Increased user fees have provided the bulk of the revenue growth for Enterprise Funds, especially obvious in the Sanitary Operations Fund. Under revised payment policies under Medicaid, both Cooper Green Hospital and the Jefferson Rehabilitation and Health Center struggle with adequate revenue streams. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

115 Revenues - Enterprise Funds Fiscal Year ,868,046, 77% 40,283,255, 17% 13,109,240, 6% Cooper Green Sanitary Operations Rehab & Health Center Expenditures - Enterprise Funds Fiscal Year ,566,124, 30% 18,029,584, 6% 189,624,493, 64% Sanitary Operations Rehab & Health Care Cooper Green Hospital

116 JEFFERSON COUNTY BUDGET SUMMARY - ALL ENTERPRISE FUNDS FISCAL YEAR Cooper Green Rehabilitation Hospital And Health Fund Care Fund Revenues Taxes 0 0 Licenses and Permits 0 0 Intergovernmental Revenues 0 0 Charges for Services 41,903,119 11,000,000 Miscellaneous Revenues 129,693 0 Total Revenues 42,032,812 11,000,000 Expenditures General Government 0 0 Environmental Services 0 0 Health and Public Welfare 88,310,061 14,109,004 Community and Economic Development 0 0 Total Expenditures 88,310,061 14,109,004 Excess (deficiency) of revenues over expenditures (46,277,249) (3,109,004) Other Financing Sources (Uses) Operating Transfers In 46,277,249 3,000,000 Operating Transfers Out 0 0 Total Other Financing Sources (Uses) 46,277,249 3,000,000 Adjustments to GAAP 0 0 Excess (deficiency) of revenues over expenditures and other sources (uses) 0 (109,004) Fund Balance October 1, ,965,736 1,347,040 Fund Balance September 30, ,965,736 1,238,036 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

117 Sanitary Landfill Enterprise Operations Fund Fund Fund Totals Totals 6,041, ,041, ,093,000 1,125, ,121,119 12,000, ,129, ,134,505 1,125, ,292, ,990, , ,910, ,419, ,990, , ,329,694 (19,856,124) 205,000 (69,037,377) ,277, ,277,249 (74,402,714) (74,402,714) (94,258,838) 205,000 (94,162,842) 551,979,137 26,009, ,301, ,720,299 26,214, ,138,431 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

118 Revenues - Enterprise Funds Fiscal Year 2009 Millions Actual FY2006 Actual FY2007 Estimated FY2008 Budgeted FY2009 Rehab & Health Care Cooper Green Hospital Sanitary Operations

119 Source TAXES AND PENALTIES JEFFERSON COUNTY ESTIMATED OPERATING REVENUES ENTERPRISE FUNDS FY FY2006 FY2007 FY2008 FY2009 % Actual Actual Estimated Budgeted Change General Property Taxes 4,992,865 5,343,729 5,688,191 6,041, % Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties 4,992,865 5,343,729 5,688,191 6,041, % LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits ,000 0 NC Subtotal Licenses and Permits ,000 0 NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants 99, ,015 99, % Local Grants NC Medicaid Disproportionate Share Revenu 6,861,064 7,150,000 7,456, % Subtotal Intergovernmental Revenues 6,960,334 7,250,015 7,555, % CHARGES FOR SERVICES General Government/Landfill * ,125,000 NC Courts and Public Safety NC Environmental Services 148,923, ,464, ,190, ,093, % Health and Public Welfare 39,282,244 52,027,804 45,936,495 52,903, % Subtotal Charges for Services 188,205, ,492, ,127, ,121, % MISCELLANEOUS REVENUES Interest Earnings 37,759,401 6,550,067 12,545,519 12,000, % Other Miscellaneous Items 30, , , , % Proceeds From Sale of Fixed Assets 60, ,479 68,354 0 NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 37,851,151 7,080,960 12,790,053 12,129, % TOTAL - ENTERPRISE FUNDS 238,010, ,166, ,260, ,292, % *Includes Landfill Revenue JEFFERSON COUNTY, ALABAMA FISCAL YEAR

120 Source TAXES AND PENALTIES JEFFERSON COUNTY ESTIMATED OPERATING REVENUES COOPER GREEN HOSPITAL FUND FY FY2006 FY2007 FY2008 FY2009 % Actual Actual Estimated Budgeted Change General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants NC Local Grants NC Medicaid Disproportionate Share Revenues 6,861,064 7,150,000 7,456, % Subtotal Intergovernmental Revenues 6,861,064 7,150,000 7,456, % CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare 27,447,489 38,564,439 32,827,255 41,903, % Subtotal Charges for Services 27,447,489 38,564,439 32,827,255 41,903, % MISCELLANEOUS REVENUES Interest Earnings 234, , NC Other Miscellaneous Items 0 156, ,693 NC Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 234, , ,693 NC TOTAL - COOPER GREEN HOSP. FUND 34,542,716 46,280,257 40,283,255 42,032, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

121 JEFFERSON COUNTY ESTIMATED OPERATING REVENUES JEFFERSON REHABILITATION & HEALTH CENTER FUND FY Source TAXES AND PENALTIES FY2006 FY2007 FY2008 FY2009 % Actual Actual Estimated Budgeted Change General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants NC Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues NC CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare 11,834,755 13,463,365 13,109,240 11,000, % Subtotal Charges for Services 11,834,755 13,463,365 13,109,240 11,000, % MISCELLANEOUS REVENUES Interest Earnings NC Other Miscellaneous Items 30,968 32, #DIV/0! Proceeds From Sale of Fixed Assets 1, #DIV/0! Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 32,499 32, NC TOTAL - JR&HC FUND 11,867,254 13,495,548 13,109,240 11,000, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

122 Source TAXES AND PENALTIES JEFFERSON COUNTY ESTIMATED OPERATING REVENUES SANITARY OPERATIONS FUND FY FY2006 FY2007 FY2008 FY2009 % Actual Actual Estimated Budgeted Change General Property Taxes 4,992,865 5,343,729 5,688,191 6,041, % Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties 4,992,865 5,343,729 5,688,191 6,041, % LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits ,000 0 NC Subtotal Licenses and Permits ,000 0 NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants 99, ,015 99, % Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 99, ,015 99, % CHARGES FOR SERVICES General Government/Landfill* ,125,000 NC Courts and Public Safety NC Environmental Services 148,923, ,464, ,190, ,093, % Health and Public Welfare NC Subtotal Charges for Services 148,923, ,464, ,190, ,218, % MISCELLANEOUS REVENUES Interest Earnings 37,525,238 6,141,229 12,545,519 12,000, % Other Miscellaneous Items 0 167, ,180 0 NC Proceeds From Sale of Fixed Assets 59, ,142 68, % Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 37,584,489 6,482,959 12,790,053 12,000, % TOTAL - SANITARY OPERATIONS FUND 191,600, ,391, ,868, ,259, % *Page includes Landfill Revenue JEFFERSON COUNTY, ALABAMA FISCAL YEAR

123 Appropriations - Enterprise Funds Fiscal Year 2009 Millions Actual FY2006 Actual FY2007 Estimated FY2008 Budgeted FY2009 Rehab & Health Care Sanitary Operations Cooper Green Hospital

124 JEFFERSON COUNTY SUMMARY OF OPERATING APPROPRIATIONS ENTERPRISE FUNDS FY Org. FY2006 FY2007 FY2008 FY2009 % No. Organization Name Actual Actual Estimated Budgeted Change Enterprise Funds of Jefferson County Cooper Green Hospital Fund (Fund 31) 8500 Cooper Green Hospital 84,593,455 81,361,143 89,566,124 88,310, % Total Cooper Green Hospital Fund 84,593,455 81,361,143 89,566,124 88,310, % Rehabilitation & Health Care Fund (Fund 32) 8300 Rehabilitation & Health Center 15,381,563 14,350,889 18,029,584 14,109, % Total JR&HC Fund 15,381,563 14,350,889 18,029,584 14,109, % Sanitary Operations Fund (Fund 34) 0805 Finance-Sewer Services 5,127,076 4,474,844 4,482,504 6,768, % 7100 Sanitation-Administration 3,781,460 3,473,159 4,791,516 7,457, % 7200 Sanitation-Engineering & Construction 9,541,132 8,844,845 9,801,753 9,810, % 7300 Sanitation-Waste Water Treat. Plants 28,073,266 33,061,489 28,844,724 30,112, % 7400 Sanitation-Barton Laboratory 2,144,467 2,415,754 3,011,995 2,857, % Non-Departmental/Landfill Operations 2,780, , ,000 NC Capital ,933,489 NC Debt Service 122,452, ,373, ,692, ,050, % Total Sanitary Operations Fund 173,899, ,129, ,624, ,910, % TOTAL ENTERPRISE FUNDS 273,874, ,841, ,220, ,329, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

125 Bessemer Cut-Off Courthouse

126 TRUST AND AGENCY FUNDS The Trust and Agency Funds account for transactions related to assets held by the County in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. The individual funds involved in the Trust and Agency Funds are as follows: The Home Loan Program Fund accounts for the County s administration of a federally funded program to provide housing fro low and moderate income families. This fund was created in Fiscal Year The Emergency Management Agency Fund accounts for the County s administration of the financial records for the Emergency Management Agency, an independent agency handling emergency or disaster issues, with funding by federal, state and local government resources. The Pension Fund accounts for the reimbursement of staff salary expenditures made by the County on behalf of the General Retirement System. The financial records of the pension program are not recorded here. The Storm Water Management Fund accounts for the Authority s program in which the voluntary participating governments deal with water issues. Following dramatic downsizing in staff and a change in work focus, the Emergency Management Agency is adjusting to the new needs of the post Cold War era. Now there are programs of preparation for weapons destruction about 50 miles east of the County, and development of better advance citizen participation through an annual "Project Impact Program, attracting thousands to learn more about mitigating damage before it happens. In FY2005, capital funding was approved to purchase an emergency warning system that will telephone county residents to warn them of an impending disaster. Projected revenues are budgeted with a slight decrease due to federal grants being estimated conservatively until the formal awards are made. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

127 Revenues - Trust and Agency Funds Fiscal Year , 33% , 28% , 14% , 25% Emergency Management Agency Pension Storm Water Management Home Loan Program Expenditures - Trust and Agency Funds Fiscal Year , 25% , 23% , 11% , 41% Emergency Management Agency Pension Storm Water Management Home Loan Program

128 Revenues JEFFERSON COUNTY BUDGET SUMMARY - ALL TRUST AND AGENCY FUNDS FISCAL YEAR Home Loan Program Fund Emergency Management Agency Fund Taxes 0 0 Licenses and Permits 0 0 Intergovernmental Revenues 1,383, ,031 Charges for Services 0 732,000 Miscellaneous Revenues 10,000 28,381 Total Revenues 1,393,411 1,224,412 Expenditures General Government 0 Public Safety 1,312,537 Community and Economic Development 1,393,411 0 Total Expenditures 1,393,411 1,312,537 Excess (deficiency) of revenues over expenditures 0 (88,125) Other Financing Sources (Uses) Operating Transfers In 0 0 Operating Transfers Out 0 0 Total Other Financing Sources (Uses) 0 0 Excess (deficiency) of revenues over expenditures and other sources (uses) 0 (88,125) Fund Balance October 1, ,680, ,592 Fund Balance September 30, ,680, ,467 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

129 Storm Water Trust and Management Agency Pension Authority Funds Fund Fund Total ,000 65, ,189 1,022,549 3,479, , ,000 40, ,189 1,089,549 4,316, , , ,312, ,290,204 3,683, ,189 2,290,204 5,605,341 0 (1,200,655) (1,288,780) (1,200,655) (1,288,780) (109,427) 1,508,106 8,780,308 (109,427) 307,451 7,491,528 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

130 Revenues - Trust and Agency Funds Fiscal Year ,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000, ,000 0 Actual FY2006 Actual FY2007 Estimated FY2008 Budgeted FY2009 Pension Storm Water Management Home Program Emergency Management Agency Home Program Revenues for FY 2008 not shown on graph

131 JEFFERSON COUNTY ESTIMATED OPERATING REVENUES TRUST AND AGENCY FUNDS FY FY2006 FY2007 FY2008 FY2009 % Source Actual Actual Estimated Budgeted Change TAXES AND PENALTIES General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits 124, , ,900 65, % Subtotal Licenses and Permits 124, , ,900 65, % INTERGOVERNMENTAL REVENUES Federal Grants 2,602,100 2,787,132 3,058,938 1,847, % State Grants 554, NC Local Grants 2,812,516 2,505,773 2,289,498 1,631, % Medicaid Disproportionate Share Revenu NC Subtotal Intergovernmental Revenues 5,969,350 5,292,905 5,348,436 3,479, % CHARGES FOR SERVICES General Government NC Courts and Public Safety 735, , , , % Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services 735, , , , % MISCELLANEOUS REVENUES Interest Earnings 35,842 74,961 6,441 14, % Other Miscellaneous Items 38, , ,339 25, % Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 74, , ,780 40, % TOTAL - TRUST AND AGENCY FUNDS 6,903,830 6,313,295 6,751,459 4,316, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

132 JEFFERSON COUNTY ESTIMATED OPERATING REVENUES HOME LOAN PROGRAM FUND FY FY2006 FY2007 FY2008 FY2009 % Source Actual Actual Estimated Budgeted Change TAXES AND PENALTIES General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants 0 781, ,840 1,383,411 NC State Grants NC Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 0 781, ,840 1,383,411 NC CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services NC MISCELLANEOUS REVENUES Interest Earnings 0 50, ,000 NC Other Miscellaneous Items 0 241, ,000 0 NC Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 0 291, ,000 10,000 NC TOTAL - HOME PROGRAM FUND 0 1,073,538 1,226,840 1,393,411 NC JEFFERSON COUNTY, ALABAMA FISCAL YEAR

133 JEFFERSON COUNTY ESTIMATED OPERATING REVENUES EMERGENCY MANAGEMENT AGENCY FUND FY FY2006 FY2007 FY2008 FY2009 % Source Actual Actual Estimated Budgeted Change TAXES AND PENALTIES General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants 2,602,100 2,005,461 2,082, , % State Grants 554, NC Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 3,156,834 2,005,461 2,082, , % CHARGES FOR SERVICES General Government NC Courts and Public Safety 735, , , , % Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services 735, , , , % MISCELLANEOUS REVENUES Interest Earnings 3, ,500 2, % Other Miscellaneous Items 38,255 4, ,339 25, % Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 41,897 5, ,839 28, % TOTAL - EMA FUND 3,934,214 2,556,958 3,095,280 1,224, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

134 JEFFERSON COUNTY ESTIMATED OPERATING REVEUES PENSION FUND FY FY2006 FY2007 FY2008 FY2009 % Source Actual Actual Estimated Budgeted Change TAXES AND PENALTIES General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants NC Local Grants 537, , , , % Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 537, , , , % CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services NC MISCELLANEOUS REVENUES Interest Earnings NC Other Miscellaneous Items NC Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General 0 Long Term Debt NC Subtotal Miscellaneous Revenues NC TOTAL - PENSION FUND 537, , , , % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

135 JEFFERSON COUNTY ESTIMATED OPERATING REVENUES STORM WATER MANAGEMENT AUTHORITY FUND FY FY2006 FY2007 FY2008 FY2009 % Source Actual Actual Estimated Budgeted Change TAXES AND PENALTIES General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits 124, , ,900 65, % Subtotal Licenses and Permits 124, , ,900 65, % INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants NC Local Grants 2,275,068 2,173,135 1,797,457 1,022, % Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 2,275,068 2,173,135 1,797,457 1,022, % CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services NC MISCELLANEOUS REVENUES Interest Earnings 32,200 23,890 3,941 2, % Other Miscellaneous Items NC Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 32,200 24,699 3,941 2, % TOTAL - STORM WATER MGMT. FUND 2,432,168 2,350,161 1,937,298 1,089, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

136 Appropriations - Trust and Agency Funds Fiscal Year ,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000, ,000 0 Actual FY2006 Actual FY2007 Estimated FY2008 Budgeted FY2009 Pension Home Loan Program Storm Water Management Emergency Management Agency -129-

137 JEFFERSON COUNTY SUMMARY OF OPERATING APPROPRIATIONS TRUST AND AGENCY FUNDS FY Org. FY2006 FY2007 FY2008 FY2009 % No. Organization Name Actual Actual Estimated Budgeted Change Trust and Agency Funds of Jefferson County Community Development Home Loan (Fund 62) 2030 Community Dev. Home Program 2,593, ,719 1,432,160 1,393,411 NC Total Home Grant Fund 2,593, ,719 1,432,160 1,393,411 NC Emergency Management Agency Fund (Fund 63) 4500 Emergency Management Agency 3,726,522 2,654,402 1,341,000 1,312, % Total EMA Fund 3,726,522 2,654,402 1,341,000 1,312, % Pension Fund (Fund 71) 1800 Pension Fund 362, , , , % Total Pension Fund 362, , , , % Storm Water Management Authority Fund (Fund 72) 4800 Storm Water Management Authority 2,600,404 2,104,540 2,555,422 2,290, % Total Storm Water Management Authority Fund 2,600,404 2,104,540 2,555,422 2,290, % TOTAL TRUST AND AGENCY FUNDS 9,282,960 5,702,017 5,820,623 5,605, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

138 COUNTY SERVICES VIEWED ACCORDING TO FOCUS There are several ways to view County services. In the previous major Section "Revenues and Appropriations," the County costs have been seen by traditional fund types, demonstrating compliance with the legal requirements of fund accounting. Beginning in three pages, the same data is presented according to traditional program functions that characterize many published county budgets, with full details on departmental structure, mission, objectives, staffing, insights, and accomplishments. That presentation best clarifies the work of County departments. Although without explanation, these three pages show the budget allocation percent according to the central focus of each department and agency. No short summary can adequately demonstrate the task variety that is completed by the departments, but this view serves to show a less traditional way to understand how the Commission has balanced the allocation of County dollars, especially by consideration of the percentages of total FY2008 budget. FY2009 Percent FY2006 FY2007 FY2008 FY2009 of Total Actual Actual Estimated Budgeted Budget Focus on Information and Management Needs 0100 County Commission (Fund 01) 3,356,880 2,923,943 2,758,458 2,894, % 4500 Emergency Management Agency (Fund 63) 3,726,522 2,654,402 1,341,000 1,312, % 2200 Information Services (Fund 01) 9,256,207 9,642,658 10,733,121 13,184, % 1200 County Attorney (Fund 01) 1,421,786 1,637,301 2,002,389 3,127, % Total 17,761,395 16,858,304 16,834,968 20,519, % Focus on Financial Needs 1600 Treasurer (Fund 01) 703, , , , % 0800 Finance (Fund 01) 7,495,107 5,818,375 7,865,590 11,155, % 0804 Budget Management Fund (01) 764, , , , % 3101 Debt Services (Fund 95) 26,745,078 23,725,000 26,995, ,110, % Total 35,708,114 30,933,419 36,294, ,989, % Focus on Employee Needs 1000 Human Resources (Fund 01) 1,896,791 2,621,911 2,959,591 3,571, % 1700 Personnel Board (Fund 01) 8,995,914 10,364,922 10,362,217 10,226, % 1800 Pension Board (Fund 71) 362, , , , % Total 11,255,218 13,267,189 13,813,849 14,406, % Focus on Government Quarters Needs 2400 General Services (Fund 01) 26,826,354 29,357,691 32,924,375 39,464, % Total 26,826,354 29,357,692 32,924,375 39,464, % Focus on Ancillary Product Needs 2700 Central Laundry (Fund 01) 910, , , , % 2600 R&T Fleet Management (Fund 01) 5,881,333 8,183,074 9,668,500 10,981, % Total 6,792,154 8,692,292 10,243,667 11,499, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

139 Focus on Tax Administration Needs FY2009 Percent FY2006 FY2007 FY2008 FY2009 of Total Actual Actual Estimated Budgeted Budget 1100 Revenue (Fund 01) 9,491,275 8,829,287 8,934,198 11,187, % 1300 Board of Equalization (Fund 01) 3,731,686 3,528,653 3,863,837 4,591, % 1400 Tax Assessor (Fund 01) 4,360,831 4,320,371 4,628,695 5,787, % 1500 Tax Collector (Fund 01) 3,028,637 2,702,776 2,677,362 3,294, % Total 20,612,429 19,381,087 20,104,092 24,860, % Focus on Court Needs 0200 Probate Court (Fund 01) 5,113,314 4,521,926 4,700,608 5,684, % 0300 Family Court (Fund 01) 8,262,248 7,111,684 7,868,703 8,181, % 0400 State Courts (Fund 01) 6,221,897 2,454,131 2,869,973 3,614, % 0700 Law Library (Fund 01) 321, , , , % Total 19,919,020 14,307,435 15,674,948 17,717, % Focus on Election Needs 2500 Board of Registrars (Fund 01) 1,198,494 1,033,257 1,337,751 1,223, % Total 1,198,494 1,033,258 1,337,751 1,223, % Focus on Security Needs 0500 District Attorney (Fund 01) 6,743,826 6,719,816 7,504,347 7,743, % 3100 Non-departmental (Community Corrections) 2,260,680 2,311,667 2,311,667 2,511, % 4100 Sheriff (Fund 01) 60,019,496 59,864,834 57,131,233 61,450, % 4200 Youth Detention (Fund 01) 5,260,233 4,862,045 4,430,561 4,454, % 4300 Coroner/Medical Examiner (Fund 01) 2,745,323 2,573,109 2,727,405 2,795, % Total 77,029,558 76,331,471 74,105,213 78,955, % Focus on Transportation Needs 3101 Bridge & Public Bldg.--Non-depart. (Fund 15) % 5100 R&T Administration (Fund 01) 9,112,207 1,085, ,713 1,037, % 5200 R&T Design (Fund 01) 610, , , , % 5300 R&T Right of Way (Fund 01) 907, ,500 1,116,776 1,314, % 5400 R&T Engineering and Construction (Fund 01) 5,700,889 5,221,382 4,947,256 5,442, % 5500 R&T Maintenance-Bessemer (Fund 01) 8,586,503 9,089,514 10,322,340 10,598, % 5600 R&T Maintenance-Ketona (Fund 01) 8,529,046 9,229,392 9,846,696 10,585, % 5700 R&T Traffic Engineering (Fund 01) 3,167,295 3,201,632 3,617,490 3,823, % Total 36,613,415 29,180,017 31,310,535 33,319, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

140 Focus on Environmental Needs FY2009 Percent FY2006 FY2007 FY2008 FY2009 of Total Actual Actual Estimated Budgeted Budget 0805 Finance: Sewer Services (Fund 34) 5,127,076 4,474,844 4,482,504 6,768, % 3101 Environmental Non-departmental (Fund 34) 2,780, , % 3101 Landfill Debt Service (Fund 33) , % 3101 Environmental Debt Service (Fund 34) 122,452, ,373, ,692, ,050, % 4800 Storm Water Management Authority (Fund 72) 2,600,404 2,104,540 2,555,422 2,290, % 7100 Environmental Services-Admin. (Fund 34) 3,781,460 3,473,159 4,791,516 7,457, % 7200 Environmental Services-Eng./Constr. (Fund 34) 9,541,132 8,844,845 9,801,753 9,810, % 7300 Environmental Services-WWTP (Fund 34) 28,073,266 33,061,489 28,844,724 30,112, % 7400 Environmental Services-Barton Lab (Fund 34) 2,144,467 2,415,754 3,011,995 2,857, % Capital Projects FY ,933, % Total 176,500, ,234, ,179, ,200, % Focus on Quality of Life Needs 3000 Cooperative Extension Service (Fund 01) 252, , , , % 3101 Non-departmental--General (Fund 01) 29,028,889 28,763,086 24,206,245 28,923, % 3101 Non-departmental--Indigent Care (Fund 12) % 3200 Office of Senior Citizens Services (Fund 01) 10,374,311 10,950,873 12,380,465 12,394, % 8300 Rehabilitation & Health Center (Fund 32) 15,381,563 14,350,889 18,029,584 14,109, % 8500 Cooper Green Hospital (Fund 31) 84,593,455 81,361,143 89,566,124 88,310, % Total 139,630, ,583, ,349, ,910, % Focus on Assuring Infrastructure Development 2000 Community Development (Fund 01) 11,788,825 9,035,799 9,984,202 7,228, % 2100 Land Development (Fund 01) 2,495,822 2,556,839 2,600,389 3,012, % 4400 Inspection Services (Fund 01) 2,201,307 2,261,728 2,517,156 2,532, % Total 16,485,954 13,854,366 15,101,747 12,774, % GRAND TOTAL 586,333, ,013, ,274, ,840, % Note: Because of rounding the percents do not exactly equal 100%. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

141 FUNCTIONAL OVERVIEW OF COUNTY PROGRAMMING The previous major section presented the County financial data and plans within the fund structure necessary to comply with mandatory accounting requirements. The prior two pages presented a nontraditional summary of departmental operations based upon the central focus of the work. The next 147 pages present the data according to the traditional program emphasis of the departments. The first tab covers the large number of County departments who fulfill traditional programs that are considered General Government in nature. These programs are those obligations to provide for County administration, financial control, legal services, dispute resolution, tax rate determination and tax collection, voter administration, land management, information handling, government staffing and benefits, stewardship of County property, and a few voluntary programs for citizens that the Commission has adopted. In any given year about thirty-one percent of the County revenues and thirty percent of the County staff are assigned for this program emphasis. The second tab for Public Safety includes those programs to provide for law enforcement at the County level, inmate control for youthful and adult offenders, expert investigations of suspicious deaths, enforcement of County codes, and coordination of area powers when faced with large-scale disasters. In any given year about nine percent of County revenues and sixteen percent of the County staff are assigned for this program emphasis. The third tab for Roads and Transportation includes those programs to plan, build, and maintain the public roadways and bridges, provide the traffic controls, and manage the fleet of County vehicles required to serve all the citizens. In any given year about eight percent of County revenues (not counting capital programs) and fourteen percent of the County staff are assigned for this program emphasis. The fourth tab for Environmental Services covers those programs whereby the County works to improve the environment, collect solid waste outside of municipalities, and collect and treat wastewater for the entire County. Each year the percent of County revenues (not counting capital programs) used for this program emphasis moves nearer to thirty percent. About seventeen percent of the County staff are assigned for this program emphasis. The fifth tab for Health and Public Welfare includes using public revenues to provide nursing home care, hospital, and clinical services for the disadvantaged in the County. In any given year about fifteen percent of County revenues and twenty-two percent of the County staff are assigned for this program emphasis. The final tab for Community and Economic Development includes those programs intended to improve the quality of housing in the community, improve the quality of public facilities available, attract new employers, and improve the water quality of the area. This year about two percent of County revenues and about one percent of the County staff are assigned for this program emphasis. There is no tab repeated here for Debt Service, which is fully presented in the previous section. This year the percent of County revenues used for this need is about five percent. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

142 Dept. Full Part Full Part Full Part Full Part Fund No. Department Time Time Actual Time Time Actual Time Time Estimated Time Time Budgeted GENERAL GOVERNMENT OFFICIAL OPERATING BUDGET JEFFERSON COUNTY SUMMARY OF PERSONNEL POSITIONS AND COSTS FY BY FUNCTION FY2006 FY2007 FY2008 FY Commission ,626, ,687, ,779, ,550, Probate Court ,571, ,019, ,175, ,550, Family Court ,575, ,754, ,097, ,357, State Courts ,688, ,714, ,814, ,059, District Attorneys ,157, ,497, ,122, ,978, Law Library , , , , Finance ,127, ,848, ,921, ,527, Budget Management Office , , , , Human Resources ,378, ,741, ,813, ,567, Revenue ,294, ,851, ,795, ,399, County Attorney 6 1 1,272, ,367, ,421, ,880, Board of Equalization ,158, ,173, ,366, ,890, Tax Assessor ,621, ,118, ,224, ,659, Tax Collector ,522, ,573, ,448, ,908, Treasurer , , , , Personnel Board ,734, ,407, ,441, ,001, Pension Board , , , , Land Development ,173, ,359, ,211, ,471, Information Services ,997, ,978, ,075, ,069, General Services: Administration and Building Services ,402, ,220, ,181, ,227, Board of Registrars , ,018, ,183, ,084, Central Laundry , , , , Alabama Cooperative Extension Sys , , , , Non-Departmental , , ,779, , Office of Senior Citizens Services , , , ,951 Total General Government 1, ,273,363 1, ,588,299 1, ,457,268 1, ,913,043 PUBLIC SAFETY Sheriff ,544, ,137, ,459, ,806, Youth Detention ,361, ,382, ,968, ,746, Coroner/Medical Examiner ,134, ,221, ,321, ,382, Inspection Services ,972, ,209, ,406, ,422, Emergency Management Agency , , , ,221 Total Public Safety ,457, ,478, ,798, ,014,115 *Note: 2300 Certain dispatcher salaries are allocated to E-911 funds Partial costs for Extension Service employees. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

143 JEFFERSON COUNTY SUMMARY OF PERSONNEL POSITIONS AND COSTS FY BY FUNCTION FY2006 FY2007 FY2008 FY2009 Dept. Full Part Full Part Full Part Full Part Fund No. Department Time Time Actual Time Time Actual Time Time Estimated Time Time Budgeted ROADS AND TRANSPORTATION Highway Administration , , , , Design , , , , Right of Way , , , , Highway Engineering & Construction ,903, ,478, ,155, ,990, Highway Maintenance-Bessemer ,817, ,275, ,321, ,597, Highway Maintenance-Ketona ,443, ,707, ,626, ,205, Traffic Engineering ,364, ,392, ,748, ,740, Fleet Management ,418, ,550, ,650, ,242,823 Total Roads and Transportation ,718, ,989, ,408, ,933,125 ENVIRONMENTAL SERVICES Finance: Sewer Services , , , , Non-departmental , , , Landfills ,197, , Sanitation Administration ,479, ,867, ,752, ,654, Sanitation Engineering & Construction ,921, ,395, ,441, ,985, Sewer Plants ,388, ,583, ,591, ,527, Barton Laboratory ,398, ,590, ,204, ,157, Environmental Protection , Total Environmental Services ,228, ,917, ,953, ,109,002 HEALTH AND PUBLIC WELFARE Cooper Green Hospital ,159, ,679, ,292, ,188, Rehabilitation & Health Care ,300, ,214, ,109, ,379,229 Total Health and Public Welfare ,459, ,894, ,402, ,567,763 COMMUNITY AND ECONOMIC DEVELOPMENT Community Development ,897, ,957, ,703, ,710, Storm Water Management Authority ,791, ,585, ,639, ,592,301 Total Community & Econ. Dev ,688, ,543, ,343, ,302,436 GRAND TOTAL 4, ,826,632 4, ,411,401 4, ,362,554 4, ,839,484 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

144 JEFFERSON COUNTY SUMMARY OF OPERATING REVENUES AND APPROPRIATIONS BY FUNCTION GENERAL GOVERNMENT FUNCTION FY Org. FY2006 FY2007 FY2008 FY2009 % No. Organization Name Actual Actual Estimated Budgeted Change Revenues General Government 223,901, ,199, ,074, ,056, % Appropriations 0101 Jefferson County Commission 3,356,880 2,923,943 2,758,458 2,894, % 0200 Probate Court 5,113,314 4,521,926 4,700,608 5,684, % 0300 Family Court 8,262,248 7,111,684 7,868,703 8,181, % 0400 State Courts 6,221,897 2,454,131 2,869,973 3,614, % 0500 District Attorney-Bham./Bess. 6,743,826 6,719,816 7,504,347 7,743, % 0700 Law Library 321, , , , % 0800 Finance 7,495,107 5,818,375 7,865,590 11,155, % 0804 Budget Management Office 764, , , , % 1000 Human Resources 1,896,791 2,621,911 2,959,591 3,571, % 1100 Revenue 9,491,275 8,829,287 8,934,198 11,187, % 1200 County Attorney 1,421,786 1,637,301 2,002,389 3,127, % 1300 Board of Equalization 3,731,686 3,528,653 3,863,837 4,591, % 1400 Tax Assessor 4,360,831 4,320,371 4,628,695 5,787, % 1500 Tax Collector 3,028,637 2,702,776 2,677,362 3,294, % 1600 Treasurer 703, , , , % 1700 Personnel Board 8,995,914 10,364,922 10,362,217 10,226, % 1800 Pension Board 362, , , , % 2100 Land Development 2,495,822 2,556,839 2,600,389 3,012, % 2200 Information Services 9,256,207 9,642,658 10,733,121 13,184, % 2400 General Services 26,826,354 29,357,691 32,924,375 39,464, % 2500 Board of Registrars 1,198,494 1,033,257 1,337,751 1,223, % 2700 Central Laundry 910, , , , % 3000 Cooperative Extension 252, , , , % 3100 Non-Departmental 31,289,569 31,074,753 26,517,912 31,435, % 3200 Office of Senior Citizens Services 10,374,311 10,950,873 12,380,465 12,394, % TOTAL GENERAL GOVERNMENT 154,876, ,727, ,393, ,035, % Note: While the funds associated with the General Government function generate excess revenues for its own purposes, the excess must be transferred to other functions which fail to generate adequate revenues. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

145 JEFFERSON COUNTY COMMISSION ORGANIZATIONAL STRUCTURE JEFFERSON COUNTY COMMISSION Jefferson County Department of Health 1 Finance and General Services and Commission President (1004) 1 - Elected Commissioner, District Technical Commission Support (0106) 1 - Professional 1 - Paraprofessional 2 - Office/Clerical 2 - Office/Clerical Park Improvement Projects Roads and Transportation (1003) 1 - Elected Commissioner, District Technical 1 - Paraprofessional Cooperative Agreement with the City of Birmingham to Provide 2 - Office/Clerical Coordinated Rabies Control Environmental Services (1005) 1 - Elected Commissioner, District Technical 1 - Paraprofessional 2 - Office/Clerical Jefferson Co. Beautification Board Transportation Project Health and Human Services (1001) 1 - Elected Commissioner, District Technical 2 - Office/Clerical Criminal Justice Study Committee Information Technology (1002) 1 - Elected Commissioner, District Technical 1 - Paraprofessional 2 - Office/Clerical Signature responsibility assigned to each respective Commissioner. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

146 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Jefferson County Commission (0100) General Government 01 - General Mission Statement: The Jefferson County Board of Commissioners, as set out in the Alabama Constitution of 1901, is the governing body of Jefferson County. As such, the purpose of the Commission is to administer the resources of the County government to the betterment of the county populace. Objectives: 1. To fulfill special legal requirements by passing laws and ordinances by resolution that set the policies and procedures that govern the Jefferson County Government. 2. To conduct the business of the County by means of an open public forum held on a weekly or more frequent basis. 3. To prioritize and act upon issues that affect the County. 4. To review and monitor the County financial resources through budget resolutions and amendments. 5. To conduct business affecting the legal and jurisdictional identity of the County as an entity. 6. To encourage more citizen involvement in the formulation and enforcement of policy and program decisions. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 1,626,246 1,687,372 1,779,631 1,885, % Operating Expenses 1,721,251 1,153, ,827 1,009, % Capital Outlay 9,383 83, % Total 3,356,880 2,923,943 2,758,458 2,894, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

147 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Jefferson County Commission (0100) General Government 01 - General Department Insights: In accordance with a Federal District Court Consent Decree, Michael Taylor, et al. v. Jefferson County Commission et al., a five-member Commission is selected by single member districts every four years. The powers and duties of the County Commission are distributed among the five Commissioners by five functional concerns: 1. Department of Finance and General Services Commissioner, District 4 Revenue General Services Commission Support Board of Equalization Youth Detention Center Family Court E-911 Office of Senior Citizens Finance Human Resources Services 2. Department of Roads and Transportation Commissioner, District 3 Right of Way Highway Maint./Ketona Fleet Management Highway Engineering & Traffic Engineering Highway Administration Construction Land Development Design Division Highway Maint./Bessemer Inspection Services EMA 3. Department of Environmental Services Commissioner, District 5 Sanitation Engineering & Barton Laboratory Board of Registrars Construction Economic Development Sanitation Administration Wastewater Treatment Plants Community Development 4. Department of Health and Human Services Commissioner, District 1 Coroner/Medical Examiner Jefferson Rehabilitation & Health Central Laundry Office of Senior Services Cooper Green Hospital 5. Department of Land and Technology Development Commissioner, District 2 Information Technology Areas where Commissioners have equal concern or responsibility are as follows: Probate Court Sheriff Pension Board District Attorney State Courts Cooperative Extension Service Tax Assessor Law Library Storm Water Management Tax Collector County Attorney Authority Treasurer Personnel Board Non-Departmental Organizational Structure Footnotes 1 The Health Department has a budget hearing with the Commission, sometimes seeking additional funds and typically adopts the annual cost of living adjustment used by the Commission. JEFFERSON COUNTY COMMISSION FISCAL YEAR

148 PROBATE COURT ORGANIZATIONAL STRUCTURE Probate Court (0200) 1 - Elected Judge of Probate Birmingham Office Bessemer Office 1 - Elected Judge 5 - Administrative 1 - Administrative 3 - Professional 11 - Office/Clerical 1 - Public Safety 1 - Service/Labor 40 - Office/Clerical Commitments (0240) (No Assigned Staff) University of Alabama at Birmingham 1 Election Printing (0250) (No Assigned Staff) General Services Elections 2 Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

149 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Probate Court (0200) General Government 01 - General Mission Statement: The Probate Court serves the public by making legal decisions to resolve issues such as the probate of estates, appointment and supervision of guardians and conservators, granting adoptions, holding hearings for the commitment of the mentally incompetent, conducting eminent domain proceedings, and conducting the legal recording of deeds, mortgages, etc., and official bonds; conducting county, state and federal elections and issuing marriage licenses. Objectives: 1. To maintain service levels to the citizenry by hearing and deciding court cases relating to the settlement of estates, trusts, adoptions, eminent domain proceedings, annexation disputes, sanity hearings and sales of land. 2. To record and maintain the filing of final decisions and public records, judicial documents, sub-division maps (used by planning, zoning and Tax Assessor). 3. To hold official bonds. 4. To collect filing fees, taxes, and costs related to the above functions, and make proper distribution of same. 5. To supervise county, state and federal elections in the county. 6. To record, store and preserve documents, such as wills, deeds, mortgages and liens. Financial Plan: FY 2006 FY 2007 FY 2008 FY 2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 3,571,155 3,019,683 3,175,069 3,550, % Operating Expenses 1,542,159 1,502,243 1,525,539 2,134, % Capital Outlay NC Total 5,113,314 4,521,926 4,700,608 5,684, % Staffing Levels: FY 2006 FY 2007 FY 2008 FY 2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

150 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Probate Court (0200) General Government 01 - General Department Insights: The Probate Court has general jurisdiction over orphans, business and adoptions, and has power to grant Letters Testamentary, Administration, Guardianship and Conservatorship and further jurisdiction as provided by law. Probate Court also keeps all of the books, papers and records with indexes, computes fees and taxes on documents to be recorded, collects and disburses fees and taxes according to law, supervises elections and, prepares ballots Organizational Structure Footnotes 1 University of Alabama at Birmingham provides certain services under contract for the County. Most of the funds are for psychiatric services where the Court must evaluate or confine a citizen. Critical Issues: Inadequate staffing is the number one issue for Pobate Court. Over the past three years, there has been a workload increase of 35%. Probate needs to fill vacant positions to meet this need. For FY09, the court would like to increase the number of cases processed per employee by 5%. The Court also hopes to improve morale and provide a more pleasant work environment for them. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Elections* Commitment Cases* 1,300 1,250 1,500 1,352 1,500 Recorded Documents* 400, , , , ,000 Marriage Licenses Processed* 10,000 8,800 7,000 6,500 7,000 Courtroom Judicial Hearings* 6,500 5,005 4,000 4,523 5,000 Adoption Cases* Miscellaneous Cases Without Hearings* 5,143 11,288 13,000 12,562 13,000 EFFICIENCY INDICATORS Non-Capital Dollars Per Work Processed* $10.68 $14.99 $14.41 $16.02 $17.38 Work Processed* Per Position 6,514 4,642 5,095 4,584 5,111 JEFFERSON COUNTY COMMISSION FISCAL YEAR

151 FAMILY COURT ORGANIZATIONAL STRUCTURE Presiding Circuit Court Judge 1 State of Alabama Department of Youth Services Family Court Administration (0301) 3 - Administrative State of Alabama Department of Human Resources 2 Youth Detention (4202) Juvenile Probation & Adult Clerk's Office (0304) Services (0303) 1 - Administrative 3 - Administrative 1 - Professional 50 - Professional 30 - Office/Clerical 9 - Office/Clerical Administrative Services NCASA Grant (0305) (0352) 2 - Professional 1 - Office/Clerical (No Assigned Staff) 1 - Para-Professional Grant Projects ( ) (No Assigned Staff) Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

152 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Family Court (0300), General Government 01 - General Mission Statement: The Family Court of Jefferson County is responsible for administering a program regarding child development and control which derives its jurisdiction and authority primarily from the Code of Alabama. It acts as a contracting agent for the County with various agencies performing rehabilitative duties/programs for youth and families served by the court Objectives: 1. To fulfill the legal requirements and maintain the services provided to child development. 2. To investigate and adjudicate in matters of paternity, non-support of children, custody, visitation and termination of parental rights, and enforcement of child support rights. 3. To investigate and adjudicate in matters of mental health commitment, neglect, abuse and consent to abortion for minors. 4. To investigate, adjudicate, supervise and refer to local treatment programs for delinquent, runaway, truant and non-controllable children. 5. To evaluate and modify programs, procedures, organization and policy as necessary. Financial Plan: FY 2006 FY 2007 FY 2008 FY 2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 5,575,504 5,754,922 6,097,626 6,357, % Operating Expenses 2,645,052 1,300,772 1,771,077 1,823, % Capital Outlay 41,692 55, % Total 8,262,248 7,111,684 7,868,703 8,181, % Staffing Levels: FY 2006 FY 2007 FY 2008 FY 2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

153 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Family Court (0300), General Government 01 - General Department Insights: The Family Court of Jefferson County is the largest court of its type in the State of Alabama. Its staff must interface with the local police, with state agencies and requirements, with the Jefferson County Youth Detention Department, with offender and victim families, and with youth who require non-home supervision. Organizational Structure Footnotes 1 Presiding Judge, whose position is budgeted in Department 0400, provides administrative guidance for Family Court. 2 Annually reviews and approves the local budget. Critical Issues Family Court is operating with an inefficient, fragmented technology system which doesn't allow for seamless communication between court divisions. The Court would like to implement a comprehensive courtwide case management system which would allow for paperless communication. This year the Court would like to contract with a consultant to evaluate various hardware/software programs. The Court would also like to hire an on site data management person to help with their information technology needs. The Court would also like to fill vacant positions to reduce the work backlog and reduce overtime. Performance/Workload Measurements: FY 2007 FY 2007 FY 2008 FY 2008 FY 2009 Estimated Actual Estimated Actual Estimated Complaints Filed* 17,298 18,299 22,000 18,239 19,481 Juveniles Supervised 6,000 6,303 6,100 5,659 5,941 Juveniles Sent to DYS Docketed Cases 52,000 52,719 53,500 $53,898 $56,592 Child Support Collections $33,000,000 $34,026,856 $34,000,000 34,093,656 34,434,592 Efficiency Indicators Non-Capital Dollars Per Work Processed* $ $ $ $ $ Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

154 STATE COURTS ORGANIZATIONAL STRUCTURE State of Alabama State Courts System 1 - Presiding Judge State Courts (0400) Law Library (0700) 1 Law Library (0700) 1 District Courts Circuit Courts 9 - Judges 24 - Judges 6 - Office/Clerical 22 - Professional 19 - Office/Clerical Family Court (0300) 2 Sheriff's Department (4100) Coroner / Medical Examiner (4300) Youth Detention (4200) District Attorneys (0500 / 0600) Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

155 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: State Courts (0400) General Government 01 - General Mission Statement: The Jefferson County circuit, district and juvenile courts serve the public by conducting jury trials and other court proceedings and by making legal decisions to resolve issues involving state laws and rules on civil law, civil equity, domestic relations, criminal and juvenile matters. The clerk's offices are responsible for all court records and necessary accounting procedures arising from court decisions and verdicts. Objectives: 1. To fulfill legal requirements by adhering to time standards promulgated by the Alabama Supreme Court for disposal of various types of caseloads. 2. To maintain all Court records and official documents in a professional manner. 3. To process cases in a timely manner to keep the local jail population within the permitted inmate capacities. Financial Plan: FY 2006 FY 2007 FY 2008 FY 2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 1,688,242 1,714,039 1,814,702 2,059, % Operating Expenses 4,533, ,092 1,055,271 1,555, % Capital Outlay % Total 6,221,897 2,454,131 2,869,973 3,614, % Staffing Levels: FY 2006 FY 2007 FY 2008 FY 2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total *Decrease for FY07 due to removal of internal funds charges JEFFERSON COUNTY COMMISSION FISCAL YEAR

156 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: State Courts (0400) General Government 01 - General Department Insights: The operating expenses of the Unified Judicial System, exclusive of the expenses of probate courts, are paid by the state. Jefferson County chooses to supplement state expenditures as provided by law (Act , Code of Alabama). As provided by legislation, there are 25 Circuit Judges in the Tenth Judicial Circuit and 11 District Judges in Jefferson County. The Circuit Judge No. 16 serves as Presiding Judge over the Family Court Division. The Presiding Judge oversees the operation of the Law Library. The Senior Judge in the Bessemer Division oversees the Bessemer Law Library. Organizational Structure Footnotes 1 The Presiding Judge oversees the operation of the Birmingham Law Library. The Senior Judge in the Bessemer Division oversees the Bessemer Law Library. 2 Three judges are assigned to Family Court with one providing administrative guidance to Family Court. Critical Issues The critical issue facing the State Courts is the just resolution of cases within the Alabama Supreme Court's time standards. The tiem required to adjudicate a case is not solely an indicator of judicial efficiency but involves the legal culture itself. The State Courts main goals are to bring all cases withing the case disposition time frames and to increase efficiency and save costs in adjudicating cases. The State Courts also want to test videoconferencing between the AOC and Jefferson County and approach the Department of Corrections about videoconferencing. JEFFERSON COUNTY COMMISSION FISCAL YEAR

157 DISTRICT ATTORNEYS ORGANIZATIONAL STRUCTURE Planning and Zoning Board 1 District Attorneys Prescott House 2 Birmingham (0500) Bessemer (0600) 1 - Elected District Attorney 1 - Elected District Attorney 2 - Office/Clerical 1 - Office/Clerical 1 - Administrative Prosecution Worthless Check Prosecution Worthless Check 2 - Administrative Unit (0550) Professional Unit (0650) 43 - Professional 1 - Administrative 5 - Office/Clerical 2 - Professional 4 - Public Safety 5 - Professional 4 - Office/Clerical 22 - Office/Clerical 7 - Office/Clerical Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

158 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: District Attorney - Birmingham and Bessemer (0500/0600) General Government 01 - General Mission Statement: The Office of District Attorney is charged to handle the litigation procedures involved in criminal, misdemeanor and felony processes, juvenile relations (including domestic and child abuse), and civil actions concerning the abatement of public nuisances, condemnation of illegally used property, and prosecution against public officials for the misuse or misapplication of government funds. This office also is the legal representative for various County organizations in disputes over agency decisions and also enforces the worthless check laws within the Birmingham and Bessemer Divisions of Jefferson County. Objectives: 1. To protect the public safety by screening cases for felony warrants on a 24 hour a day, 7 days a week basis per recent requirement of the Alabama Supreme Court. 2. To file condemnation proceedings on behalf of the State of Alabama in equity Court on illegally used property; represents the State in public nuisance abatement cases, extra-ordinary writs; supervise and prepare fugitive and unlawful flight warrants, extradition proceedings, and prosecute child abuse/neglect cases. 3. To assist in the investigation of all felonies, particularly white collar crime, public corruption, and misappropriation of public funds. 4. To serve as legal counsel of the Planning and Zoning Board in disputes over said Board's decisions. 5. To maintain a Victim-Witness Office. 6. To administer a Legislatively Mandated Deferred Prosecution program for drug offenders. 7. To increase the number of worthless check warrants issued. Financial Plan: FY 2006 FY 2007 FY 2008 FY 2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 6,157,594 6,497,640 7,122,296 6,978, % Operating Expenses 487, , , , % Capital Outlay 98,550 20, NC Total 6,743,826 6,719,816 7,504,347 7,743, % Staffing Levels: FY 2006 FY 2007 FY 2008 FY 2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

159 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: District Attorney - Birmingham and Bessemer (0500/0600) General Government 01 - General Department Insights: The District Attorney's Office carries out a myriad of duties as the legal representatives for both Jefferson County agencies and the State of Alabama. Organizational Structure Footnotes 1 Serves as legal counsel to Planning and Zoning Board. 2 Maintains Bessemer Cut-Off Advocacy Center for victims of abuse and other crimes. 3 All employees hired in 0550 are State employees and were never paid through the County payroll system. By the set-up plan, their personnel records have never appeared in the County position control system. Other employees hired in 0500, 0600, and 0650 by special agreements may elect to be paid through the State Office Of Prosecution Services (OPS) rather than the County to keep their pension arrangements unified in one pension plan. These employees still appear in the County position control system. Critical Issues The Birmingham District Attorney plans to decrease traffic case court appearances by continuing and expanding the Defensive Driving School option. They also want to increase plea agreements in District Court and Circuit Court. The Bessemer District Attorney wants to upgrade the case management system used for screening criminal warrants. They also want to dispose of more criminal cases to comply with the Speed Trial provision. Performance/Workload Measurements: FY 2007 FY 2007 FY 2008 FY 2008 FY 2009 Estimated Actual Estimated Actual Estimated Felony Warrants* 16,000 15,972 16,000 17,146 17,450 Condemnation Proceedings* Check Unit Warrants Issued 13,000 12,486 13,000 13,654 14,000 Check Unit Arrests* 4,000 2,651 4,000 3,256 4,000 Efficiency Indicators Non-Capital Dollars Per Work Processed* $ $ $ $ $ Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

160 LAW LIBRARY ORGANIZATIONAL STRUCTURE State Courts (0400) Presiding Judge Senior Judge Birmingham Law Library (0700) Bessemer Law Library Administrative 1 - Technical (No Assigned Staff) Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

161 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Law Library (0700) General Government 01 - General Mission Statement: The Jefferson County Law Library, Birmingham Division Law Library was established and is maintained for the use and benefit of county and state officials, the court system, and the public. It serves the legal needs of the Judges of the 10th Judicial Circuit, Birmingham Division, and the Birmingham Bar Association, and area citizens. Objectives: 1. To provide a legal research facility for the bench and bar of the 10th Judicial Circuit and area citizens 2. To provide access to a collection of current and basic legal reference sources. 3. To provide an experienced staff to assist patrons in using legal resources available in print, on CD-ROM, and on the internet 4. To provide access to the library's collection through the maintenance of an on-line catalog using the Library of Congress Classification System. 5. To continue the maintenance of an on-line inventory/accession record. 6. To provide access to fax and photocopy machines for the reproduction and transmittal of legal information. 7. To maintain computerized financial records for the Law Library. 8 To maintain a web page to provide information about the Law Library and to promote its' use. Financial Plan: FY 2006 FY 2007 FY 2008 FY 2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 211, , , , % Operating Expenses 110, ,392 7, % Capital Outlay % Total 321, , , , % Staffing Levels: FY 2006 FY 2007 FY 2008 FY 2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

162 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Law Library (0700) General Government 01 - General Department Insights: While primarily serving the Bench and Bar of the 10th Judicial Circuit, the Law Library is a public facility open to patrons who need access to legal material. An increasing number of legal publications are available over the internet, and more of the library's print subscriptions will be converted to electronic subscriptions. Most costs of this department are recovered from fees assessed on court cases. As shown in the organizational structure, the Birmingham Library receives direction from the Presiding Judge, who is in the State Courts, Department The Bessemer Library is unstaffed and under the direction of the Senior Judge in Bessemer, also in Department Critical Issues: The Law Library would like to evaluate and purchase more online subscriptions and print publications to ensure the availability of optimal reference sources. By 2012, the Library plans to increase its holdings by 10%, and they also plan to increase library usage by 10%, as well. Because many of the library's former patrons now access the library via the internet, the Law Library will be working on a plan to upgrade their web services during Fiscal Year Performance/Workload Measurements: FY 2007 FY 2007 FY 2008 FY 2008 FY 2009 Estimated Actual Estimated Actual Estimated Total Number of Users Served* 6,000 6,341 4,000 6,758 7,792 Efficiency Indicators Non-Capital Dollars Per Work Processed* $36.62 $34.65 $58.92 $34.87 $30.45 Work Processed* Per Position 2,000 2,114 1,333 2,253 2,597 JEFFERSON COUNTY COMMISSION FISCAL YEAR

163 FINANCE DEPARTMENT ORGANIZATIONAL STRUCTURE FINANCE Finance (0801) Purchasing (0900) 9 - Administrative 5 - Administrative State of Alabama 4 - Professional 12 - Professional Auditors Office/Clerical 14 - Office/Clerical 3 - Technical Inventory System (0940) 2 - Administrative 1 - Office/Clerical Intergovernmental Purchasing (0950) Administrative 1 - Professional 2 - Para-Professional 111 Local Government Units Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

164 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Mission Statement: Finance (0800/0900) General Government 01 - General (0800/0900) 34 - Sanitary (0800) The Finance Department's mission is to provide efficient and effective fiduciary services to achieve county-wide goals required by citizens, employees, and County departments. Finance Department responsibilities encompass accounting, accounts payable, accounts receivable, auditing, cash management and investments, debt management and investor relations, inventory management, sewer billing and purchasing. Objectives: 1. To maximize investment earnings for available funds and maintain adequate portfolio liquidity. 2. To maintain a system of accounts and practices which are in conformity with generally accepted accounting principles. 3. To prepare and disseminate financial reports to departments and appropriate state and federal agencies. 4. To prepare bid documents and specifications for all County purchases. 5. To develop estimates of revenues and expenditures for operating, indirect costs and five-year capital budgets with continuous monitoring and adjustments. 6. To collect fees associated with the County sewer system and associated impact fees. Fund 01 - General Financial Plan: FY 2006 FY 2007 FY 2008 FY 2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 5,127,693 2,848,298 2,921,929 3,527, % Operating Expenses 2,367,414 2,928,936 4,943,661 7,503, % Capital Outlay 0 41, ,460 NC Total 7,495,107 5,818,375 7,865,590 11,155, % Staffing Levels: FY 2006 FY 2007 FY 2008 FY 2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

165 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Finance (0800/0900) General Government 01 - General (0800/0900) 34 - Sanitary (0800) Financial Plan: FY 2006 FY 2007 FY 2008 FY 2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 487, , , , % Operating Expenses 4,633,830 3,928,407 3,721,331 5,985, % Capital Outlay 5,276 5, NC Total 5,127,076 4,474,844 4,482,504 6,768, % Staffing Levels: FY 2006 FY 2007 FY 2008 FY 2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total Department Insights: Fund 34 - Sanitary The Finance Department seeks to achieve the Government Finance Officer's Association's Certificate of Achievement for Excellence in Financial Reporting once component unit financial statements become available in a timely fashion. Efforts to implement GASB 34's Financial Reporting Model have begun with emphasis on collecting historical infrastructure data through the Fixed Asset unit of the Accounting division. The Inventory Management System has expanded to include more departments and locations. Organizational Structure Footnotes 1 The intergovernmental purchasing program is a voluntary program begun by the County and recently expanded to include eligible governmental organizations from surrounding counties. See page 217 for a complete listing of participating organizations. 2 Under contract, four local water boards bill and receive payments for about 80% of the sewer charges due to the County. 3 By state law, the State of Alabama auditors monitor the financial reporting of the Finance Department. JEFFERSON COUNTY COMMISSION FISCAL YEAR

166 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Finance (0800) General Government 01 - General 34 - Sanitary Critical Issues: During FY2007, the County converted to a new financial system, SAP. The conversion has been a difficult process for the County, and the Finance Department has several goals related to the conversion. During the upcoming fiscal year, the department plans for its employees to receive supplemental SAP training. They also plan to develop a SAP training program for the County, develop and produce SAP reports and update their Policy and Procedures manual to reflect SAP business practices. They want at least 50% of SAP reports to be in the testing phase. In the next three to five years, the Finance Department also plans to write and institute cash management procedures, update its debt management policy, and improve County debt ratings. During this fiscal year, the department plans to have its debt service objectives and payment procedures written and approved. The department also plans to implement a five year rotating schedule of departmental fixed asset inventories. During this fiscal year, they plan to conduct an audit of all County fixed assets. Within the next three to five years, the Sewer Department would like to develop and implement new utility billing software. This year, they plan to set up a web based online payment system for its customers and develop online access for the public to view lien and delinquent information. Performance/Workload Measurements: FY 2007 FY 2007 FY 2008 FY 2008 FY 2009 Estimated Actual Estimated Actual Estimated Accounts Payable/Total Number Items Processed* 100, ,192 95,000 98, ,173 Sewer Bills Mailed* 162, , , , ,000 Purchase/Change Orders* 12,850 13,800 14,400 14,400 15,200 Efficiency Indicators Non-Capital Dollars Per Work Processed* $37.28 $37.08 $45.31 $44.78 $12.32 Work Processed* Per Position 4,363 4,386 3,364 3,405 4,406 JEFFERSON COUNTY COMMISSION FISCAL YEAR

167 BUDGET MANAGEMENT/PAYROLL ORGANIZATIONAL CHART Budget Management (0804) 1-Administrative 1-Office Clerical Payroll Services Budget Administration 1-Administrative 2-Professional. 3-Professional 2-Office/Clerical Signature responsibility assigned to Commissioner, Finance and General Services

168 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Mission Statement: Budget Management (0804)/Payroll (0803) General Government 01 - General Budget Management's mission is to develop operating budgets for individual county departments. All requests to change or amend the budget are processed by BMO. The department assists the County Commission and departments in obtaining the financial information necessary to carry out their functions. BMO aids the commission in review, analysis, and formulation of an annual operating budget for the County. Other responsibilities include overseeing the payroll department. Objectives: 1. To prepare and disseminate financial reports to departments and appropriate state and federal agencies 2. To develop estimates of revenues and expenditures for operating, indirect costs and five-year capital budgets with continuous monitoring and adjustments. 3. To provide effective oversight of the county travel program and policy, 4. To administer the county's sick leave retirement credit conversion program. 5. To prepare 50 payrolls while fulfilling all the employer's responsibilities imposed by laws and courts. *Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 674, , , , % Operating Expenses 85,439 12, , , % Capital Outlay 4, NC Total 764, , , , % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

169 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Budget Management (0804) General Government 01 - General Department Insights: BMO seeks continued achievement of the Government Finance Officers Association's Distinguished Budget Presentation Award. One goal of the department is to provide accurate financial information to the public in a timely manner and BMO hopes to achieve that goal by having a budget document on its website one month after the budget is adopted. The department also plans to have a website to help the general public understand the county budgeting process. A second goal of the department is to work with the Commission to adopt a more goal oriented performance measurement system. Critical Issues: During FY08, the Commission adopted a SMART budgeting policy to implement a goal oriented performance management system. BMO plans to complete implementation of this system within the next three years. Workload measures have either been established or updated for each department, and the departments developed a list of critical issues, measurable goals, improvement strategies and performance targets that were included with their 2009 budget request. During this fiscal year, BMO will implement quarterly Commission reviews of these performance plans. The Budget Office is also developing a countywide capital plan and examining each department's long term capital needs. The office plans to have a workable plan developed within the next five years. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Hire and Separations Processed* 1,000 1,268 1,300 1, Payroll Checks and Net Deposits Issued* 108, , , , ,200 Budget Amendments Processed* 1,200 1,137 1,500 1,475 1,500 Distinguished Budget Award Received # of Months to produce budget Efficiency Indicators Non-Capital Dollars Per Work Processed* $6.61 $6.57 $7.63 $7.78 $8.77 Work Processed* Per Position 10,018 10,088 10,255 10,061 9,964 JEFFERSON COUNTY COMMISSION FISCAL YEAR

170 HUMAN RESOURCES ORGANIZATIONAL STRUCTURE Human Resources Payroll 1 (0803) Administration (1000) 3 - Administrative 18 - Professional 9 - Office/Clerical Occupational Health (1001) 5 - Professional County Attorney (1200) Professional Claims Investigation Sanitation Administration 2 (7100) Signature responsibility assigned to Commissioner, Finance and General Services. This department is in double-lined boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

171 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Mission Statement: Human Resources (1000) General Government 01 Human Resource's mission is to provide human resource and risk management services as required by citizens, employees and County departments. Its responsibilities include employee benefits, occupational health, risk management, and investigation of liability claims made against the County. Jefferson County became self-insured in FY03 causing the operating expenses to increase. Objectives: 1. Reduce the number of accidents and expand accident investigation by in-house staff. 2. Expand software programs to track settlement of claims. 3. Drug screening of all new employees. 4. Introduction of voice response system for improved fringe benefit communication. 5. Continuation of Light Duty Pool management and administration. 6. Proactive safety investigations, hazard identifications and corrections. 7. Proactive accident prevention methods. 8. To provide uniform orientation of new employees regarding policies, procedures and benefits. 9. To receive complaints, make fact determinations, and provide assistance in voluntary resolution of all forms of employee/co-employee/employer relationships including all forms of discrimination, bias, harassment and disharmony. 10. To provide instruction on the development of management skills, information concerning career enhancement, and to assist with the development of employee benefit programs. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 1,378,220 1,741,574 1,813,182 2,567, % Operating Expenses 513, ,384 1,146, , % Capital Outlay 5,182 23, ,000 NC Risk Financing NC Total 1,896,791 2,621,911 2,959,591 3,571, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

172 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Human Resources (1000) General Government 01 - Human Resources Department Insights: Human Resources seeks to control and minimize the County's liability in a three-pronged approach to managing risks. The largest portion of this effort is in the general health and well being of the employees. Through Countyprovided health, vision and dental insurance, the department seeks to both maintain, and improve, the overall health of the County's 4,300 employees. The second prong of the management of the County's liability is in the processing and settlement of general and auto liability claims, which includes early identification of potential risks and addressing these problems through proactive safety education and public awareness. The Occupational Health Program is the third prong and focuses upon early treatment and long-term management of on-the-job injuries. Critical Issues: Critical issues facing the HR Department include developing departmental support of new and revised County procedures implemented to follow the terms of the Consent Decree. During FY09, HR will establish an Affirmative Action Plan and hold diversity training seminars for employees. HR also plans to reduce the number of claims filed against the County. To do this, they will establish a safety committee and hire a Safety Coordinator and Risk Management Coordinator. The safety committee will develop goals and strategies to reduce various claims and hold employees accountable for negligence. This year the department hopes to reduce auto and workman's comp claims by 20%. Along with this goal, the department also wants to reduce health claims by establishing an effective wellness program. They want to have a wellness program operating by June Finally, HR needs a sound automated records retention and records destruction program. They are going to work with Information Technology to have a program in place within the next five years. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Number of County Employees Served* 3,700 3,708 3,750 3,800 3,950 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $ $ $ $ $ Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

173 DEPARTMENT OF REVENUE ORGANIZATIONAL STRUCTURE Revenue State of Alabama Department of Motor Vehicles Administration (1100) 1 - Administrative State of Alabama Department of Revenue Birmingham Office Bessemer Office 4 - Administrative 1 - Administrative 2 - Professional 14 - Office/Clerical 2 - Office/Clerical 4 - Service/Labor Collections Center Point Office 17 - Professional 2 - Administrative 1 - Office/Clerical 22 - Office/Clerical 1 - Administrative 3 - Service/Labor Enforcement Homewood Office 2 - Administrative 3 - Administrative 1 - Service/Labor 24 - Office/Clerical 38 - Office/Clerical 1 - Service/Labor 4 - Para-Professional Distribution State Trooper Office 1 - Administrative 3 - Office/Clerical 15 - Office/Clerical 1 - Service/Labor Forestdale Office 10 - Office/Clerical Compliance 2 - Service/Labor 2 - Office/Clerical 13 - Technical Gardendale Office 1 - Administrative 9 - Office/Clerical Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

174 DEPARTMENT: FUNCTION: FUND: Mission Statement: Revenue (1100) General Government 01 - General The Jefferson County Revenue Department is responsible for the administration and enforcement of many tax and license laws, municipal, county, state and federal. This responsibility includes the collection and disbursement of revenues to the above listed governmental units as well as other government agencies. The Revenue Department administers the following programs: 1. Motor vehicle titles, motor vehicle licenses and ad valorem tax, municipal, county and state sales tax due on "occasional" motor vehicles. 2. State and county privilege licenses. 3. Drivers licenses and permits. 4. Hunting, fishing and boat licenses. 5. Local tax on sales, use, tobacco, lodging, beverage, beer, gasoline, occupational tax and TV franchise tax. Objectives: 1. Enhance and maintain tax/license applications within the Revenue Management System (RMS). 2 Update and expand current Motor Vehicle data processing system. 3. Implement on-line filing and remittance of various taxes. 4. Adequately staff and equip existing and proposed satellite offices. 5. Provide continuing education to all personnel in the areas of Customer Service and proper application of statutes and regulations. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 7,294,876 7,851,440 7,795,368 9,399, % Operating Expenses 2,125, ,048 1,138,830 1,156, % Capital Outlay 70,405 82, ,470 NC Total 9,491,275 8,829,287 8,934,198 11,187, % Staffing Levels: OFFICIAL OPERATING BUDGET DEPARTMENT OVERVIEW FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

175 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Revenue (1100) General Government 01 - General Department Insights: During FY01, the Revenue Department was awarded a contract for replacing business license software. Under the heading of Jefferson County Integrated Tax Solution, the new package will enable the Revenue Department to share information with the Tax Collector, Tax Assessor, Board of Equalization and the Treasurer's Office. This new software will enhance employee productivity as well as protect the interests of the County and the State of Alabama. Critical Issues: The first critical issue facing the Revenue Department is a high vacancy and turnover rate. During the next 3-5 years, the department hopes to reduce the turnover rate by 10%. The department is changing its positions from clerical to accounting positions in the hope of attracting and retaining more qualified employees. For FY09, the department is going to begin cross-training all employees so that taxpayers will be able to receive help from any employee. The department wants to upgrade the TaxMantra System, implement E-Tax Filing Capability and implement a new software program for collecting outstanding checks. The Information Technology Department is coordinating a Request for Proposal for a website project to implement E-Tax filing for major revenue sources such as Sales Tax, Education Tax, Occupation Tax and Business Licenses. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Revenue Collections* 410,000, ,182, ,000, ,334, ,000,000 Customer transactions 1,000,000 1,066,988 1,050,000 1,080,800 1,100,000 Efficiency Indicators Non-Capital Dollars Per Work Processed* $0.02 $0.02 $0.02 $0.02 $0.02 Work Processed* Per Position 2,070,707 2,096,881 2,058,824 2,055,560 2,093,137 JEFFERSON COUNTY COMMISSION FISCAL YEAR

176 COUNTY ATTORNEY ORGANIZATIONAL STRUCTURE County Attorney (1200) 1 - Administrative Pension Board (1800) 1 Legal Services 4 - Professional 1 - Paraprofessional 2 - Office/Clerical Criminal Justice Study Committee 2 - Participants Under Contract 1 - Participant on Loan from Information Services Sheriff's Department (4100) State Courts (0400) Cooper Green Hospital (8500) District Attorneys (0500/0600) State Office of Prosecution Services T. A. S. C. Indigent Defense Organizations Alabama Department of Corrections Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

177 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: County Attorney (1200) General Government 01 - General Mission Statement: To provide the highest quality in-house legal services to all County officials, department heads, and County employees in the performance of their duties. Objectives - Legal Staff: 1. To fulfill the legal requirements by prosecuting and defending civil legal matters on behalf of all the abovenamed entities in federal, state and appellate courts. Prosecute employee disciplinary cases for above entities before the Personnel Board. Represent above entities in administrative hearings, such as EEOC and Department of Labor actions. 2. To render official and unofficial written and oral legal opinions as requested by County officials and employees regarding County business. 3. To acquire property by purchase and condemnation and conduct purchase and sales closings. 4. To review and prepare all County contracts including architectural, engineering, construction, purchasing and related services. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 1,272,859 1,367,139 1,421,564 1,880, % Operating Expenses 148, , ,825 1,243, % Capital Outlay ,000 NC Total 1,421,786 1,637,301 2,002,389 3,127, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

178 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: County Attorney (1200) General Government 01 - General Department Insights: The Criminal Justice Study Committee has one full-time member assigned from Information Services and other part-time staff under contract. Organizational Structure Footnotes 1 By state law, the County Attorney serves as legal counsel to the Pension Board. Critical Issues The County Attorney's office plans to eliminate outside legal services in the next five years. To meet this goal, current and anticipated vacancies must be filled in a timely manner. The Attorney's office will be working closely with the Human Resources department to provide education and sensitivity training to employees in an attempt to reduce the number of lawsuits which result from the action of County employees. The office hopes to reduce these lawsuits by 5% in Fiscal Year Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Pending Lawsuits* Contracts Reviewed Court Appearances Briefs Prepared Resolutions Prepared Legal Documents Prepared Inquiries-Written and Oral 1, , Efficiency Indicators Non-Capital Dollars Per Work Processed* $13, $14, $15, $15, $21, Work Processed* Per Position $18.71 $18.13 JEFFERSON COUNTY COMMISSION FISCAL YEAR

179 BOARD OF EQUALIZATION ORGANIZATIONAL STRUCTURE Board of Equalization 1 - Full Time Chairman State of Alabama Reappraisal Function 1 Birmingham Administration (1300) Bessemer Administration (1301) 5 - Administrative 1 - Administrative Residential Commercial Residential Commercial 3 - Professional 3 - Professional 1 - Technical 1 - Technical 11 - Technical 11 - Technical 2 - Office/Clerical 3 - Office/Clerical 12 - Office/Clerical 12 - Office/Clerical 5 - Para-professional 1 - Service/Labor Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

180 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Board of Equalization (1300) General Government 01 - General Mission Statement: The Board of Equalization is a quasi-judicial three member body established by the state legislature to determine, by majority vote, the valuation of all property subject to ad valorem taxation. The chairman is also the administrator of the real estate appraisal section which establishes the original value of the 306,000 plus parcels located in both divisions of Jefferson County. Staff personnel annually process the valuation of all property in Jefferson County due to the 2003 directive fron the Alabama Department of Revenue. Objectives: 1. To establish fair market value for property in Jefferson County for ad valorem taxes. 2. To maintain service levels to the citizenry and adjust market values as necessary. 3. To inspect and appraise all properties when the need is indicated. 4. To notify property owners of any change in the market value and hear protests concerning such change. Defend values in Circuit Court as filed. 5. To accumulate data concerning real property for use in various analyses, such as sales ratios, land cost, market and income expense analyses. 6. To assist the public in handling all ad valorem tax inquiries. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 3,158,314 3,173,705 3,366,335 3,890, % Operating Expenses 573, , , , % Capital Outlay ,000 NC Total 3,731,686 3,528,653 3,863,837 4,591, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

181 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Board of Equalization (1300) General Government 01 - General Department Insights: During this budget year, an estimated 305,000 valuation notices will be processed, from which approximately 7,000 will be protested, and approximately 50 will be appealed to Circuit court. This program's functions and responsibilities are: 1. Determine market values. 2. Establish indexes to value improvements. 3. Develop market analysis of land. 4. Field review approximately 50,000 parcels to maintain accuracy and completeness of the Board of Equalization's appraisal records from deeds, building permits, and Tax Assessor map maintenance. 5. Continue field reviews of around 75,000 parcels for countywide revaluation program. 6 Conduct computerized review of approximately 304,500 parcels for annual revaluation. Critical Issues: One issue facing the Board of Equalization is the steadily increasing parcel load per person. This year the department will review the State Standards of employee per parcel ratio and work on strategies to deal with this issue. By FY 2010, the department hopes to have a plan in place to replace full time employees with new technology which would make field work easier and be more cost effective than hiring additional employees. During FY09, the Board of Equalization will take the first steps toward purchasing new appraisal software by preparing the Request for Proposal. The department will review the bids, and they hope to begin implementation this year. This new software will also pave the way for further technological improvements to reduce the need for more full time employees. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Parcels Processed* 304, , , , ,000 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $11.59 $11.53 $12.44 $12.31 $13.93 Work Processed* Per Position 4,229 4,251 4,313 4,361 4,458 JEFFERSON COUNTY COMMISSION FISCAL YEAR

182 TAX ASSESSOR ORGANIZATIONAL STRUCTURE Tax Assessor State of Alabama Reappraisal Function 1 Birmingham (1401) Bessemer (1402) 1 - Elected Assessor 1 - Elected Assessor 1 - Administrative 1 - Administrative Mapping and Mapping and Appraisal Assessments Appraisal Assessments 2 - Administrative 1 - Administrative 1- Administrative 2 - Administrative 4 - Professional 19 - Office/Clerical 2 - Professional 6 - Office/Clerical 10 - Technical 5 - Technical 20 - Office/Clerical 6 - Office/Clerical 1 - Service/Labor Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

183 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Tax Assessor (1400) General Government 01 - General Mission Statement: The Tax Assessor is responsible, under Revenue Laws, for assessing and levying taxes on all property subject to ad valorem taxes within Jefferson County and its municipalities including an audit of mobile homes which are considered real property, owned and occupied by the landowner. It includes assessing and auditing personal property accounts in Jefferson County. GIS mapping and Current Use valuation is a vital part of the operation of this office. We are in the process of implementing a major change in computer software to better implement tax laws and serve the taxpayers. A second major implementation is Image Document Management which will connect information in this office with other county offices. Objectives: 1. To develop economic and industrial growth stimulation. 2. To maintain records and maps of all property in Jefferson County. 3. To allocate taxes to various state and municipal agencies. 4. To discover, list and assess property in accordance with requirements of the State Department of Revenue and real property valuation by the Board of Equalization. 5. To assign value on all property being assessed under the Current Use Law. 6. To establish mapping attributes layers for existing Geographic Information System and to update all property vectors. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 3,621,349 4,118,765 4,224,631 4,659, % Operating Expenses 705, , ,064 1,087, % Capital Outlay 33,600 2, ,500 NC Total 4,360,831 4,320,371 4,628,695 5,787, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

184 DEPARTMENT: FUNCTION: FUND: Department Insights: OFFICIAL OPERATING BUDGET DEPARTMENT OVERVIEW Tax Assessor (1400) General Government 01 - General The Tax Assessor's Office generates commissions of approximately $2,450,000 and fees of approximately $22,000 for Fiscal Year Revenue of approximately $50,000 will be produced from the sale of maps and other assessment related documents. Critical Issues: During FY09, the Tax Assessor will take the first steps toward purchasing new appraisal software by preparing the Request for Proposal. The department will review the bids, and they hope to begin implementation this year. This new software will pave the way for further technological improvements to reduce the need for more full-time employees. It will also help the department make the transition to a more paperless workplace. All necessary documents required to be saved into perpetuity will be scanned and the paper recycled. The Tax Assessor's office is planning to work diligently to reduce the amount of tax fraud in Jefferson County, and they plan to do this by hiring a Tax Fraud Investigator. They hope to reduce the amount of fraud by 10% in FY09. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Real & Personal Prop value* 9,800,000 9,699,000 9,800,000 9,706,000 9,800,000 Real Property Assessments 310, , , , ,000 Personal Property Assessments 25,000 24,820 25,000 24,861 25,000 Real Property Splits 4,500 4,080 4,125 4,588 4,500 Annexation Parcels 2,000 1,122 1, New Survey Parcels 3,800 4,113 3,800 4,181 4,000 Map Update Parcels 6,500 6,465 6,500 7,350 7,500 State Redemptions 6,000 3,707 6,500 3,627 3,700 Exempt Application 42,000 41,250 42,500 42,064 43,000 Current Use Parcels 5,768 5,756 5,768 6,055 6,070 Forest Fire Fees 4,650 4,620 4,800 4,655 4,660 Personal Property Audits 5, Personal Property Appraisals 1,300 1,714 1,800 2,425 2,450 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $0.44 $0.45 $0.47 $0.48 $0.59 Work Processed* Per Position 128, , , , ,641 JEFFERSON COUNTY COMMISSION FISCAL YEAR

185 TAX COLLECTOR ORGANIZATIONAL STRUCTURE Tax Collector Birmingham (1501) Bessemer (1502) 1 - Elected Collector 1 - Elected Collector 1 - Administrative 1 - Professional 9 - Office/Clerical Collections Center Point (1503) 1 - Administrative 2 - Office/Clerical 9 - Professional 13 - Office/Clerical 1 - Service/Labor Homewood (1504) 2 - Office/Clerical Redemptions 1 - Administrative 1 - Office/Clerical Forestdale (1505) 2 - Office/Clerical Gardendale (1506) 2 - Office/Clerical Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

186 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Tax Collector (1500) General Government 01 - General Mission Statement: The Tax Collector's Office administers the collection and distribution of the ad valorem taxes on real property and personal property in Jefferson County in accordance with Code of Alabama Objectives: 1. To fulfill legal requirements by administering the collection and distribution of the ad valorem taxes. 2. To prepare and mail tax notices. 3. To maintain payment history on approximately 316,000 accounts. A. Real Property Accounts: approximately 300,000 accounts. B. Personal Property Accounts: approximately 25,000 accounts. 4. To collect, receive and disburse approximately $478,000,000 in ad valorem tax revenue. 5. To collect, receive and disburse approximately $5,000,000 in land redemption collections. 6. To distribute tax revenues to 45 public jurisdictions and agencies, including the State of Alabama, Jefferson County Commission, all school boards in Jefferson County, Jefferson County Board of Health and Birmingham-Jefferson County Transit Authority. 7. To collect and distribute the following non ad valorem items: weed liens, condemnation liens, forest fees and storm water drainage fees. 8. Bill and maintain mortgage company files. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 2,522,845 2,573,885 2,448,070 2,908, % Operating Expenses 496, , , , % Capital Outlay 9, NC Total 3,028,637 2,702,776 2,677,362 3,294, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

187 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Tax Collector (1500) General Government 01 - General Department Insights: The Tax Collector's Offices are located in Birmingham and Bessemer courthouses, as well as Center Point, Homewood, and Forestdale satellites. Payments may be made at these locations as well as on the Internet and by telephone. The Tax Collector's Office will generate commissions of approximately $4,500,000 and fees of approximately $120,000 for Fiscal Year Critical Issues: During FY09, the Tax Collector will take the first steps toward purchasing new appraisal software by preparing the Request for Proposal. The department will review the bids, and they hope to begin implementation this year. This new software will pave the way for further technological improvements to reduce the need for more fulltime employees. It will also help the department make the transition to a more paperless workplace. All necessary documents required to be saved into perpetuity will be scanned and the paper recycled. This software will also be connected to the Board of Equalization and the Tax Assessor. In a further attempt to be more cost efficient, the Tax Collector hopes to purchase a remittance system which would help the office reduce its overtime amounts. It would also help the office to make more timely deposits. The Collector's office hopes to reduce its overtime by 10% during FY09. They also anticipate that a computerized system would help them reduce the wait time between their receipt of a payment and it is deposited. They hope to reduce the time from three to five days to one to three days. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Ad Valorem Taxes Due $500,000,000 $504,597,385 $530,000,000 $ 534,206,409 $ 544,890,537 Efficiency Indicators Non-Capital Dollars Per Work Processed* $0.01 $0.01 $0.01 $0.01 $0.01 Work Processed* Per Position 11,363,636 11,468,122 11,276,596 11,366,094 11,593,416 JEFFERSON COUNTY COMMISSION FISCAL YEAR

188 TREASURER ORGANIZATIONAL STRUCTURE Treasurer (1600) Pension Board (1800) 1 Birmingham Bessemer 1 - Elected Treasurer 1 - Elected Treasurer 3 - Professional 1 - Office/Clerical 5 - Office/Clerical Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

189 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Treasurer (1600) General Government 01 - General Mission Statement: The general duties of the County's elected Treasurer are set out by statute (Alabama Code , Title 12; Section 30 et. seq.). The Treasurer's Office acts in either a custodial or fiduciary capacity in administering 27 Operating and 28 Trust Funds. Objectives: 1. To fulfill legal requirements and preserve an adequate fund balance by administering the County Cash Management and Investment Program for funds held by the Treasurer. 2. To reconcile 31 bank accounts monthly. 3. To prepare various monthly financial reports. 4. To prepare receipts for all incoming money. 5. To verify all disbursements for County and trust funds and to distribute employee payroll and accounts payable checks. 6. To prepare all deposits into the County and Trust funds. 7. To collect data, prepare and distribute annual report of governmental units of Jefferson County as provided by Act 1197, 1973 Regular Session of the Alabama Legislature. 8. To administer the County's Petty Cash Expenditures. 9. To administer the employee Savings Bond Program. 10. To cash checks for County employees. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 601, , , , % Operating Expenses 102,422 25,605 42,737 42, % Capital Outlay NC Total 703, , , , % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

190 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Treasurer (1600) General Government 01 - General Department Insights: The Treasurer's Office in FY2009 will seek to maximize investment income for the operating and custodial accounts while effectively handling County disbursements. Organizational Structure Footnotes 1 By state law, the Treasurer serves as Treasurer for the Pension Board. Critical Issues: The Treasurer's main goal is to maintain an adequate fund balance by administering the County Cash Management and Investment Program for funds held by the Treasurer so the portfolio of all funds increases by 20% by the end of For Fiscal Year 2009, the Treasurer wants the portfolio of all funds to increase by 5%. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Checks Processed* 60,000 61,723 70,000 79,000 77,000 Average Value of Treasurer's Investments Portfolio $75,000,000 $79,324,288 $75,000,000 $75,000,000 $82,000,000 Average Return on Treasurer's Investment 5.3% 5.0% 5.3% 5.3% 5.4% Efficiency Indicators: Non-Capital Dollars Per Work Processed* $0.01 $0.01 $0.01 $0.01 $0.01 Work Processed* Per Position 6,818,182 7,211,299 6,818,182 6,818,182 7,454,545 JEFFERSON COUNTY COMMISSION FISCAL YEAR

191 JEFFERSON COUNTY PERSONNEL BOARD ORGANIZATIONAL STRUCTURE Citizens Supervisory Commission 1 Judge of Probate Court 2 Three Member Personnel Board 3 20 Units of Local Government Personnel Administration (1720) 5 - Administrative Professional 1 - Public Safety 3 - Office/Clerical 6 Birmingham Pension Boards 4 Pension Board (1800) 6 Information Technology (1725) Data Management (1730) 4 - Professional 3 - Professional 1 - Technical 2 - Technical Records Management (1735) Workforce Analysis (1740) 5 - Professional 3 - Professional 1 - Office/Clerical Employee Relations (1745) Testing (1750) 5 - Administrative Professional 21 - Professional 1 - Technical Training (1755) Workforce Devpment (1760) 2 - Administrative Professional 8 - Professional 2 - Office/Clerical This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

192 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Personnel Board (1700) General Government 01 - Personnel Board Mission Statement: The Personnel Board of Jefferson County, Alabama, was created by Alabama state law in 1935 to administer limited personnel functions for political jurisdictions within the geographical boundaries of Jefferson County. The Board operates six divisions (administration, compensation, employee relations, testing, certification, and data processing divisions), assigning staff according to need. The County Commission, by law, provides space and pays expenses for the Board during the year. At the end of the fiscal year, the jurisdictions reimburse the cost based upon their number of employees at the last payroll of the County's fiscal year. The County will recover about 60% of its upfront expenditures. Objectives: 1. To provide by policy and planning for attracting local government employees, satisfying the Board's legal mandates and citizenry needs for effective government. 2. To satisfy the federal courts on implementing revised testing standards for classification challenged for race and/or sex bias. Reports are due to the courts every 45 days. 3. To complete annual job surveys. 4. To undertake the long term strategic planning as a process intended to increase the efficiency and effectiveness of service delivery throughout the member jurisdictions. 5. To expand the proactive recruitment program to reach all sources of qualified candidates, both within and beyond the local area. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 5,734,909 6,407,722 6,441,930 6,001, % Operating Expenses 3,110,589 3,935,661 3,920,287 3,818, % Capital Outlay 150,416 21, ,288 NC Total 8,995,914 10,364,922 10,362,217 10,226, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

193 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Personnel Board (1700) General Government 01 - Personnel Board Department Insights: By state law the Board is required to administer specified personnel obligations for 20 jurisdictions located within boundaries of Jefferson County. Therefore, departments of the County must cover all other personnel obligations. The 20 governments served include: Jefferson County Commission Jefferson County Department of Health Jefferson County Emergency Management Agency Cities of: Bessemer Graysville Midfield Vestavia Hills Birmingham Homewood Mountain Brook Warrior Fairfield Hueytown Pleasant Grove Fultondale Irondale Tarrant Gardendale Leeds Trussville Organizational Structure Footnotes 1 By state law, membership of the Citizens Supervisory Commission is composed of 17 specified community leadership positions, such as college presidents; presidents of trade, labor, and professional associations; presidents of commercial, school, and minority associations; elected representatives of employees; and the County Judge of Probate, serving as chair. This body must meet twice annually, appointing Board members, receiving reports, and potentially over-riding rule changes proposed by the Board. This body may investigate matters but cannot make rules or remove Board members. 2 The chair and two Board members are appointed to staggered six-year terms and often meet weekly to conduct business and hold hearings on charges brought against an employee. By law, these members may not have sought nor served in political office within three years before appointment nor during the period of tenure. These three positions are not included in the employee counts. 3 The Director serves at the will and pleasure of the Board in a non-civil service position. 4 By different state laws, the Director is the secretary to seven pension boards, six for the City of Birmingham. And, as diagrammed on the organizational structure, the Director serves as secretary to the Jefferson County Pension Board, Department Performance Measurements: FY2006 FY2007 FY2008 FY2009 Actual Actual Estimated Estimated Board Hearings Eligible Registers Established Certifications Processed 1,822 1,900 1,900 1,900 Combined Classification Revisions JEFFERSON COUNTY COMMISSION FISCAL YEAR

194 JEFFERSON COUNTY PENSION BOARD ORGANIZATIONAL STRUCTURE Treasurer of Jefferson County 4 Five Member Pension Board 1 County Attorney 2 Investment Manager Pension Administration (1800) 1 - Pension Coordinator 3 - Professional 6 - Office/Clerical Director of the Personnel Board of Jefferson County 3 This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

195 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Pension Board (1800) General Government 71 - Pension Mission Statement: Administer a retirement plan for personnel under the jurisdiction of the Jefferson County Commission as established by Act 497 of the 1965 Alabama Legislature in accordance with guidelines for benefits to retired and disabled employees of the County. Objectives: 1. To increase the number of active members in the retirement system. 2. To increase assets in excess of pension benefit obligation. 3. To improve communications to members of the retirement system pertaining to superannuation retirement, disability benefits, and changes in the Federal Law relevant to pension plans. 4. To provide liaison services between the Pension Board and its investment managers, custodians, and attorneys. 5. To coordinate procedures for the Sick Leave Retirement Conversion benefits which began in fiscal year 1993 and has allowed approximately $7,134,706 in County (not Pension Board) benefits to date. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 314, , , , % Operating Expenses 47,785 1,525 1,787 1, % Capital Outlay % Total 362, , , , % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

196 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Pension Board (1800) General Government 71 - Pension Department Insights: Pursuant to Act No. 497, 1965 Alabama Legislature, as amended, the Pension Board administers a retirement plan for about 3,818 active members, 1,146 retired and 28 deferred members. Plan membership is mandatory for all regular County civil service employees upon commencement of employment if not covered by another retirement plan established by Alabama law. All remaining employees (excluding temporary, certain flexible and part-time, as needed, employees who are ineligible) may make an irrevocable election to participate. By state law, the Pension Board is composed of five members as follows: (a) Member #1, who serves as chair, must have ten years of executive experience in insurance or actuarial work, and is appointed by the Jefferson County Commission. (b) Member #2 must have ten years of executive experience in investment or banking, and is appointed by the Jefferson County Judge of Probate. (c) Member #3 has no background requirements and is appointed by the Personnel Board of Jefferson County. By custom, the Personnel Board has always appointed a CPA as Member #3. (d) Members #4 and #5 are elected by the participants of the pension system. In compliance with federal regulations the assets are presented in terms of market values. Organizational Structure Footnotes 1 Three designated and two employees-elected Board members meet monthly. 2 Designated as legal counsel by state law. 3 Designated as secretary by state law. 4 Designated as treasurer by state law. Performance Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Current Active Members 4,000 4,212 4,500 4,550 4,500 Retirees During Fiscal Year Total Recipients* 1,300 1,566 1,741 1,760 1,800 Assets (in thousands) $750,000 $964,000 $975,000 $975,000 $975,000 (market) (market) (market) (market) (market) Non-Capital Dollars Per Recipient Check* $ $ $ $ $ Recipient Checks* Per Position Assets Per Active Member (in thousands) $ $ $ $ $ JEFFERSON COUNTY COMMISSION FISCAL YEAR

197 LAND DEVELOPMENT ORGANIZATIONAL STRUCTURE Land Development (2100) Planning 4 - Administrative 6 - Professional 3 - Office/Clerical Board of Zoning Adjustment Land Development 2 - Administrative 11 - Technical 5 - Paraprofessional 1 - Office/Clerical Planning and Zoning Commission Enforcement 6 - Technical 2 - Administrative Addressing Signature responsibility assigned to Commissioner, Land & Technology Development. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

198 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Land Development (2100) General Government 01 - General Mission Statement: The Department of Land Development administers, interprets and enforces the regulations pertaining to the orderly development of land. Objectives: 1. To coordinate the development of a county-wide comprehensive plan with other County agencies including. preparation of the land use plan. 2. To coordinate the processing, receiving, approval of development and construction projects. 3. To maintain and record all subdivision plats. 4. To provide planning services and technical assistance to County municipalities. 5. To conduct field inspections to insure compliance with applicable regulations. 6 To provide demographic data to County departments, municipalities and the general public. 7 To enforce compliance with Floodplain development regulations and to revise the regulations. 8. To issue zoning approval permits for all construction within unincorporated Jefferson County. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 2,173,514 2,359,921 2,211,863 2,471, % Operating Expenses 274, , , , % Capital Outlay 47,989 2, NC Total 2,495,822 2,556,839 2,600,389 3,012, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total Department Insights: Land Development administers and enforces the Zoning Regulations, Subdivision and Construction Regulations, Flood Plain Regulations and Address Ordinance. The department is currently working on the development of a Flood Mitigation Plan for the County in order to better protect the citizens of Jefferson county. Zoning regulation updates are currently underway. JEFFERSON COUNTY COMMISSION FISCAL YEAR

199 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Land Development (2100) General Government 01 - General Critical Issues: Land Development's number one goal is the development of a capital improvements program and budget for projects associated with development by the Jefferson County Commission and also to establish the procedure by which capital improvement requests will be considered by the Planning and Zoning Commission and the Jefferson County Commission on an annual basis. For FY09, the department hopes to have an initial capital improvements program established. The department is also working on a comprehensive plan and is planning to purchase laptops to aid in the development of this plan. Laptops will enable zoning enforcement and field personnel to update violation and inspection records in the field and to review property related data. Within the next three to five years, the department plans to have laptops fully integrated into the daily work routine of all zoning enforcement and field personnel. Finally, Land Development will be working closely with the Information Technology Department to develop and implement automated document control programs to more efficiently manage the permit issuance and plan review processes and to make these processes more accessible to the public. During this fiscal year, the department plans to complete design of automated plan review and permit issuance system and to identify cost and resources needed to implement. Within five years, the department plans to have this program fully integrated into the daily work routine of plan review and permitting activities. They also plan for the public to have access to monito plan and permit status and approvals. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Development Activity by Parcel 8,000 8,175 10,500 10,843 10,150 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $ $ $ $ $ Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

200 INFORMATION SERVICES ORGANIZATIONAL STRUCTURE Local Title Companies 1 Information Technology Administration (2200) 2 - Administrative 2 - Office/Clerical Development Systems Technical Services Geographic Information (2210) (2220) Systems (2230) 5 - Professional 1 - Managerial 12 - Professional 6 - Technical 2 - Professional 1 - Technical 2 - Administrative 6 - Technical 1 - Clerical 2 - Paraprofessional Governmental Units and Fire Districts 2 Sheriff's Department Emergency Dispatching Network Support (2240) 6 - Professional Document Management Systems (2250) Architectural (2260) 5 - Technical 3 - Professional 3 - Administrative 1 - Office/Clerical 1 - Technical 4 - Professional 2 - Administrative Signature responsibility assigned to Commissioner, Land & Technology Development This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

201 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Information Technology (2200) General Government 01 - Information Services Mission Statement: The Information Services Department is a service oriented organization responsible for providing a full array of services in the area of data communications, information processing and management, hardware and software maintenance, as well as consultation for such needs. Objectives: 1. To provide strategic planning for management information hardware/software systems. 2. To provide comprehensive review and analysis of various county functions that might benefit from a particular form of data automation. 3. To provide complete design, programming and implementation services for computerized applications. 4. To provide a technical support staff to maintain software and hardware, including personal computers. 5. To identify and define hardware architectures and develop bid specifications for all data processing equipment. 6. To operate a data communications network with 3,057 devices processing about 95,000 transactions per day, with 24-hour access in secure mode. 7. To develop the basic land map of the Geographic Information System (GIS) Program and further link County efforts with private company applications to the benefit of both parties. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 4,997,015 5,978,520 5,075,364 6,069, % Operating Expenses 3,634,651 3,335,233 5,657,757 7,115, % Capital Outlay 624, , NC Total 9,256,207 9,642,658 10,733,121 13,184, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

202 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Information Technology (2200) General Government 01 - Information Services Department Insights: The role of Information Services continues to expand with the new technologies that are available. New systems receiving significant attention include the Optical Document Management System, the Geographic Information System (GIS), bar coding and time clock interface. Jefferson County has entered its first program with private companies to achieve mutual GIS benefits by sharing data capture costs in the County computer for public and private needs. Critical Issues: The number one goal of the Information Technology Department is to continue to move forward with web oriented application development. Performance plans from several County departments express their desire to offer or improve their web based services, and IT is diligently working to accommodate these requests. Within the next three to five years, IT also plans to install 12 strategic video conferencing locations across the County. For this fiscal year, the department is going to create an awareness campaign to promote video conferencing in lieu of travel. They also want to broadcast Commission meetings, via internal video, to two large venue County locations. IT also lacks a disaster recover plan and business continuity plan. Within the next 12 months, IT plans to complete a disaster recovery assessment. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Help Desk Work Orders* 7,000 7,061 7,000 6,803 7,460 Defined Mainframe Stations 4,500 3,562 4,500 3,756 4,500 Laser Printer Pages 11,250,000 11,152,314 11,250,000 11,652,321 11,500,000 Transactions 42,500,000 43,125,012 43,000,000 43,562,156 44,000,000 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $ 1, $ 1, $ 1, $ 1, $ 1, Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

203 GENERAL SERVICES ORGANIZATIONAL STRUCTURE General Services Building Services (2401) Printing (2402) Elections (2403) Security 6 - Administrative 1 - Technical 2 - Administrative 1 - Administrative 5 - Professional 4 - Office/Clerical 4 - Skilled Craft 87 - Public Safety 14 - Office/Clerical 1 - Skilled Craft Service/Labor 6 - Technical 31 - Skilled Craft Communications 1 - Administrative 6 - Technical 2 - Office/Clerical 2 - Service/Labor Emergency E-911 (2301) Sheriff's Dispatching Staff Budgeted In Department in Other Several Departments Emergency Governments Dispatching Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

204 DEPARTMENT: FUNCTION: FUND: Mission Statement: General Services (2301/2400) General Government 01 - General (2301) 48 - General Services (2400) The General Services Department has the responsibility to maintain major County buildings in a safe, comfortable and clean condition at all times, operate and maintain the County's communications systems, provide technical management of the County E-911 System and provide hardware and software maintenance. Objectives: OFFICIAL OPERATING BUDGET DEPARTMENT OVERVIEW 1. To maintain buildings and grounds in a safe, clean and attractive condition at the Birmingham and Bessemer Courthouses, County Home, Family Court, Youth Detention Center, Cooper Green Hospital, East Annex, Birmingham Criminal Justice Center, Bessemer Public Safety Center, Southern Satellite Facility, the Center Point Satellite Facility, and the 2121 Building. 2. To provide heating and air conditioning to all buildings, as well as basic utilities such as water and sewer. 3. To provide janitorial services at Birmingham and Bessemer Courthouses, Family Court, and all other Sheriff substations, East Annex, Criminal Justice Building, 2121 Building, and satellite facilities. 4. To collect and distribute inter-office mail. Meter outgoing mail. 5. To insure that maintenance service for office equipment is provided by vendors to user departments. 6. To maintain stores warehouse and coordinate inventory with the Purchasing Department. 7. To provide elevator and utility service. 8. To provide pickup and delivery services between buildings. 9. To monitor telecommunications, radio and data transmission by the County and recommend changes to the Commission. 10. To carry out assignments concerning planning, design and implementation of communications as directed by the Commission. Fund 01 - General Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel* 13,402,688 14,220,781 15,181,771 17,227, % Operating Expenses 13,118,652 14,926,906 17,742,604 21,912, % Capital Outlay 305, , ,189 NC Total 26,826,354 29,357,691 32,924,375 39,464, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total *Certain salary costs of dispatchers and maintenance staff are allocated to this division. JEFFERSON COUNTY COMMISSION FISCAL YEAR

205 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: General Services (2301/2400) General Government 01 - General Department Insights: General Services also has a printing division which is responsible for printing books, forms and stationary for the various County departments and to provide control for a bulk stores operation. In cooperation with the Purchasing Association of Central Alabama (PACA), the printing division custom prints materials for the 111 governmental and not-for-profit members. It also fills orders and delivers office supplies for many of the PACA participants. The Shop is constantly upgrading printing software and equipment to meet today's printing demands. The Elections Division of General Services provides the necessary equipment, personnel, supplies, printing and training for all elections in Jefferson County. This division assists in the management of elections for the State of Alabama, Jefferson County and the municipalities, as well as fire districts and volunteer fire departments located within the County. In addition, the Elections Division helps Government Associations (SGAs) of local high schools, colleges and universities with campus elections. Critical Issues: One issue facing General Services is the need for the County Radio System to be upgraded to digital. During this fiscal year, the departmeng is going to prepare a budget proposal to present to the Commission for them to evaluate the necessity of an upgrade. The Elections Division of General Services plans to design power point and video presentations for poll workers, and they want to offer structured classes to them. If the poll workers are better trained, the number of machine problems on Election Day should be reduced. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Service Calls* 13,500 13,025 13,500 13,293 13,500 Work Orders 48,000 48,241 50,000 49,521 50,000 Mail Pieces 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 Efficiency Indicators Non-Capital Dollars Per Work Processed* $2, $2, $2, $2, $2, Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

206 BOARD OF REGISTRARS ORGANIZATIONAL STRUCTURE Board of Registrars Administration (2500) 1 - Administrative General Service Elections (2403) Registration Mapping 2 - Professional 5 - Technical 7 - Office/Clerical 1 - Service/Labor Signature responsibility assigned to Commissioner, Environmental Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

207 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Board of Registrars (2500) General Government 01 - General Mission Statement: The Board of Registrars Office is responsible for registering eligible voters and maintaining voter records for all of Jefferson County and the municipalities therein. Objectives: 1. To maintain service levels to the citizenry by furnishing certificates for travel, identification, proof of age and residency for notary publics, tags and citizenship. 2. Prepare contracts between the County and all municipalities for Election information. 3. Sell lists of polling places to the public. 4. To update records of all annexations and draw lines for city districts. 5. To redraw legislative lines from census figures. 6. To maintain and update voter address file. 7. To determine voter locations. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 985,221 1,018,982 1,183,187 1,084, % Operating Expenses 201,986 12, , , % Capital Outlay 11,287 1, NC Total 1,198,494 1,033,257 1,337,751 1,223, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

208 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Board of Registrars (2500) General Government 01 - General Department Insights: The increase in operating expenses is due to the cost of printing a list of all registered voters in Jefferson County every two years in the most circulated newspaper as mandated by State of Alabama Law. The Board of Registrars is currently operating on the new Statewide HAVA voter system. Critical Issues: The Board of Registrars has several critical issues facing them in the upcoming years with the first being a need for improved training for poll workers. During the next three to five years the department plans to create training programs for poll officials. During this fiscal year, they are going to focus on training. In the past, they have provided one training class in Bessemer and one in Birmingham before the election. This year, they want to have from four to eight classes and to have them throughout the County. Another major issue the department is concerned with is making sure registered voters know their polling locations and have sample ballots and other voter information at their fingertips. This year, the department will be working with Information Technology to place voter information on the County website. By the end of the year, they hope to be finshed with the planning stage of this project. A long range goal of the Board of Registrars is to establish County Polling Centers which will not change from election to election. Currently, locations may change with each election causing voter confusion. Establishing County Polling Centers would eliminate this confusion. This goes hand in hand with placing voter information on the web. While the Board of Registrars works to be consistent with their polling places, the locations of the polling places can be published on the web so voters will be constantly informed of any changes. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Registered Voters 450, , , , ,000 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $2.29 $2.76 $2.82 $3.25 $2.95 Work Processed* Per Position 25,000 20,787 29,688 25,725 25,938 JEFFERSON COUNTY COMMISSION FISCAL YEAR

209 CENTRAL LAUNDRY ORGANIZATIONAL STRUCTURE Central Laundry Administration (2700) 1 - Administrative 1 - Office/Clerical Laundry Service 16 - Service/Labor Transportation Jefferson Rehabilitation and Health Center Cooper Green Hospital County Jails Birmingham City Jail Signature responsibility assigned to Commissioner, Health and Human Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

210 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Central Laundry (2700) General Government 01 - Central Laundry Mission Statement: Our mission is to provide our customers with professional and quality linen service at a minimum of cost that cannot be matched by anyone else in the industry. We are committed by our very existence and dedication to initiate and execute the most flexible and punctual schedule unparalleled by anyone. For FY07, the JRHC Central Laundry will budget in accordance with the current level. An Exchange Linen Cart System between Central Laundry and the County Home and Cooper Green Linen Departments is underway. Objectives: 1. To strategically plan and implement the services provided to pick up laundry from each facility on a scheduled basis. 2. To sort laundry and separate as necessary. 3. To handle laundry from facilities having special requirements such as laundry from isolation units of the hospital, rehabilitation center and jail units. This laundry is handled in accordance with regulations as required. 4. To deliver clean linen to facilities on a scheduled basis. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 468, , , , % Operating Expenses 442,324 32,658 51,420 51, % Capital Outlay NC Total 910, , , , % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

211 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Central Laundry (2700) General Government 01 - Central Laundry Department Insights: The Jefferson County Central Laundry plans to operate at the same staffing level as FY It is estimated that 1,857,028 pounds of laundry will be processed in FY2007. In order to cover operating costs, laundry charges will remain at $.37 per pound in FY2007. In the event of working overtime due to negligence on the part of our customers, laundry changes will be reflected at $.55 per pound. Except for holidays, the laundry service will pickup and deliver linen according to the following schedule: Critical Issues: The main issue facing Central Laundry is securing new clients. Central Laundry could produce more revenues by securing new clients. Various facilities throughout the County outsource their laundry needs. If Central Laundry could secure these clients, they could provide more revenue to the County. During this fiscal year, the department is going to research entering new markets. Another related goal is that the Laundry is not operating at full capacity. Therefore, within the next three to five years, the department would like to increase their volume to five million pounds annually. This directly coorelates to the need to secure more clients. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Pounds of Laundry Provided Jeff. Rehabilitation & Health* 830, , , , ,000 Cooper Green Hospital* 637, , , , ,000 County Jail - Birmingham* 313, , , , ,000 County Jail - Bessemer* 83,228 84,352 85,000 85,000 85,000 City Jail - Birmingham* Total 1,864,247 1,804,347 1,855,000 1,855,000 1,855,000 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $0.27 $0.28 $0.31 $0.31 $0.28 Work Processed* Per Position 103, , , , ,056 JEFFERSON COUNTY COMMISSION FISCAL YEAR

212 COOPERATIVE EXTENSION SYSTEM ORGANIZATIONAL STRUCTURE USDA Alabama Cooperative Extension System Auburn University Alabama A&M University Birmingham District Office Jefferson County Office, Alabama Cooperative Extension System (3000) County Agent Coordinator/Program Area 1 - Administrative 1 - Office/Clerical Agriculture Agents 1 - Professional 4-H Youth Development Agents 1 - Professional 2 - Paraprofessional Family and Consumer Nutrition Education Program Science Agent 2 - Professional 1 - Paraprofessional 1 - Office/Clerical 3 - Paraprofessional Urban Horticulture and Environmental Center Urban Agents 3 - Professional 2 - Paraprofessional 2 - Professional 1 - Office/Clerical 1 - Office/Clerical NOTE: All staff are employees of the Alabama Cooperative Extension System and do not appear in County position control. Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

213 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Alabama Cooperative Extension System-Jefferson County Office (3000) General Government 01 - General Mission Statement: The Jefferson County Extension Office is part of a statewide education network linking Auburn University and Alabama A&M University to the people in Jefferson County. The Extension System extends and encourages the application of research-generated knowledge to the people of Jefferson County, helping them make sound decisions about every day and long range needs. Its purpose is to help people help themselves to a more wholesome and fulfilling life. Objectives: 1. To provide educational programs, required by legal mandates, which improve the lives of the citizens of Jefferson County. 2. To provide information on how to develop sustainable agricultural systems. 3. To maintain forestry, wildlife and natural resources. 4. To provide information on nutrition, foods, food safety, health, and family well being. 5. To promote 4-H youth development. 6 To assist with client requests related to agriculture, family and consumer sciences, 4-H Youth Development, home, horticulture, and environmental issues. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 150, , , , % Operating Expenses 101,665 1,837 4,136 4, % Capital Outlay NC Total 252, , , , % Staffing Levels: The staff of the Jefferson County Extension Office are employees of Auburn University and/or Alabama A&M University, and a portion of their salaries is reimbursed to respective universities on a monthly basis. Therefore, no Jefferson County staffing levels are presented in this budget document. JEFFERSON COUNTY COMMISSION FISCAL YEAR

214 DEPARTMENT: FUNCTION: FUND: Department Insights: OFFICIAL OPERATING BUDGET DEPARTMENT OVERVIEW Alabama Cooperative Extension System-Jefferson County Office (3000) General Government 01 - General The Jefferson County Extension Office and staff serve as a reliable resource to all people in the county seeking information related to agriculture and forestry, money management, foods and nutrition, urban issues, marketing, horticulture, natural resources, family well being and 4-H Youth Development. It also operates a satellite office at the Birmingham Botanical Gardens to meet the increasing demands for horticulture information from Jefferson County residents. Beginning in FY05, Regional Extension Agents will provide expert resource information in 14 priority program areas. Critical Issues: During Fiscal Year 2009, County Extension staff will work with the local Jefferson County Extension Advisory Council to identify areas of widespread public concern. Staff will identify and implement two new relevant educational programs for Jefferson County 4-H youth. County Extension staff will plan, implement and evaluate educational programs for the County as identified in the individualized staff goals based on program area assignments. Horticulture staff will identify and implement two new relevant educational programs in the area of home horticulture and environmental issues. The Coordinator will identify and implement two educational programs in the area of Community and Economic Development. Each staff member will provide two written success stories of impact for County Extension staff will utilize technology to reach clientele in Jefferson County through interactive video conferencing and web page contacts. They would like to use this technology to increase their number of client contacts by 10%. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Client Contacts 300, , , , ,000 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $0.52 $0.52 $0.45 $0.45 $0.43 Work Processed* Per Position 13,636 13,636 17,045 17,045 18,182 JEFFERSON COUNTY COMMISSION FISCAL YEAR

215 NON-DEPARMENTAL Budget Management (0804) 1-Administrative Budget Administration 1-Professional Non-Department Budgets Criminal Justice Improvement Contract Budgets (3100) Commission District Funds Grants (3190) T. A. S. C. Various Schools Civic Organizations Routine Non-Departmental Expenditures (3101) State Pass-Through Grants and Contracts (3131 Through 3145) Retirement Credit and Pensioner Costs (3101) Transfer To Other Funds Budgets (3102) Cost of Inventory Sold Budgets (3101) Bulk Inventory Administration (3101) Jefferson County Health Department Various Municipalities Various Fire Districts Convention Bureau Transit Authority Various County and Municipal Boards of Education Birmingham-Jefferson Civic Center Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

216 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Non-Departmental (3100) General Government 01 - General Mission Statement The non-departmental section of the operating budget is used to record expenditures and appropriations which are not under the responsibility of any particular department. The Budget Management Office establishes these budgets, either (a) for a specific purpose, such as pensioner insurance or (b) as a lump sum which the Commission will later allocate in more detail, such as grants. Examples are insurance premiums, audit fees, legal fees, subventions and external civic grants, risk management costs, indirect costs, etc. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel (3101, 3131, 3135) 718, ,401 2,779, , % Operating Exp. (3101) 9,844,993 9,788,569 8,437,030 8,616, % Intergovernmental Tax Distr. (3150, 3151) % Grants (3190, 3141,3143) 18,465,582 18,045,116 12,990,040 19,556, % Disaster Relief (4580) % Community Corr. (3100) 2,260,680 2,311,667 2,311,667 2,511, % Total 31,289,569 31,074,753 26,517,912 31,435, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total Department Insights: Non-departmental personnel costs included clerical support for the Legislative Delegation, three Barber Commission employees and employees who took advantage of the retirement credit program designed to improve work attendance. At the end of the fiscal year, retirement credit costs will be moved to other funds in which they actually occurred. Operating expenses increased from FY04 to FY05 because the Commission allocated 5 million dollars for the flood buyout program and 5 million dollars to be used for school improvements. The amount allocated for grants was also increased. JEFFERSON COUNTY COMMISSION FISCAL YEAR

217 OFFICE OF SENIOR CITIZENS SERVICES ORGANIZATIONAL STRUCTURE Office of Senior Citizens Services Alabama Commission on Aging Administration (3200) 2 - Administrative 7 - Professional 9 - Office/Clerical 1 - Technical United States Department of Agriculture University of Alabama at Birmingham Administration and Medical Services Jefferson County Commission on Aging Area Law Firms Legal Services Meals on Wheels Visiting Nursing Association Home Health Aid Area Cities Congregate Meal Programs Senior Aides Program Church and Civic Organizations Congregate Meals and Family Services Signature responsibility assigned to Commissioner, Health & Human Services This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

218 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Office of Senior Citizens' Services (3200) General Government 01 - OSCS Mission Statement: The Office of Senior Citizens' Services (OSCS) provides multiple coordinated services to elderly citizens in the Jefferson County area. Objectives: 1. To improve the lives of the Citizenry by administering a Medicaid Home and Community Based Services program providing services to the homebound elderly. 2. To serve as the Area Agency on Aging in Jefferson County. 3. To provide congregate meal sites for the improvement of daily nutrition and socialization levels of older persons on a daily basis. 4. To provide a Meals on Wheels program to serve homebound persons daily. 5. To provide preventive physical and mental health activities to the elderly of Jefferson County with a goal. to enhance the quality of their home setting. 6 To build a coalition of service providers for the elderly in Jefferson County 7. To facilitate health activities in the areas of wellness and prevention for the purpose of keeping seniors active and involved in their communities to prevent them from becoming frail elderly. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 846, , , , % Operating Expenses 9,521,952 10,108,663 11,467,703 11,467, % Capital Outlay 6, NC Total 10,374,311 10,950,873 12,380,465 12,394, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

219 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Office of Senior Citizens' Services (3200) General Government 01 - OSCS Department Insights: The Jefferson County Office of Senior Citizens' Services will continue to assist seniors in securing and maintaining their independence and dignity as they age. OSCS is striving to become a one stop shopping center for seniors and their families by providing information about different programs offered. OSCS is seeking to join aging service providers in Jefferson County to plan and implement these programs to meet their needs. Critical Issues: Within Fiscal Year 2009, OSCS plans to develop a relationship with the University of Alabama at Birmingham Preventive Health Department. They want to use UAB staff to support health fairs and increase educational programs. They also want to use their dental buses in designated communities. During the upcoming months, OSCS will contact key personnel at UAB to begin establishing a coalition. An area that has been particularly hard hit is transportation. OSCS plans to work closely with ClasTran to provide services for seniors as needed. They want to expand the use of the senior center van to serve their various communities. They want to consolidate ClasTran routes and try to encourage the use of federally funded senior vans. There is also an increased need for caregiving services and information. OSCS plans to schedule additional workshops in caregiving and schedule additional support groups in underserved areas. Finally, as federal funding for senior programs declines, OSCS plans to seek out more grants and try to establish more partnerships with the corporate community to expand more services such as homebound meals. This year they will work on identifying possible corporate partnerships. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Grant Dollars Administered 8,000,000 8,439,474 9,000,000 9,215,417 9,215,417 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $1.37 $1.30 $1.38 $1.34 $1.34 Work Processed* Per Position 615, , , , ,022 JEFFERSON COUNTY COMMISSION FISCAL YEAR

220 JEFFERSON COUNTY SUMMARY OF OPERATING REVENUES AND APPROPRIATIONS BY FUNCTION PUBLIC SAFETY FUNCTION FY Org. FY2006 FY2007 FY2008 FY2009 % No. Organization Name Actual Actual Estimated Budgeted Change Revenues Public Safety 4,269,393 3,638,370 4,366,502 3,151, % Appropriations 4100 Sheriff 60,019,496 59,864,834 57,131,233 61,450, % 4200 Youth Detention Center 5,260,233 4,862,045 4,430,561 4,454, % 4300 Coroner/Medical Examiner 2,745,323 2,573,109 2,727,405 2,795, % 4400 Inspection Services 2,201,307 2,261,728 2,517,156 2,532, % 4500 Emergency Management Agency 3,726,522 2,654,402 1,341,000 1,312, % TOTAL PUBLIC SAFETY 73,952,881 72,216,118 68,147,355 72,545, % Note: The public agrees that the government must provide for public safety. This function generates very little revenue and the County transfers the necessary supplement from the General Government functional area. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

221 SHERIFF'S DEPARTMENT ORGANIZATIONAL STRUCTURE Sheriff's Department Law Enforcement Officials in 36 Jurisdictions Sheriff 1 - Elected Sheriff State of Alabama Department of Corrections Birmingham Administration (4101) Corrections/Birmingham (4102) Enforcement/Bessemer (4103) 3 - Administrative 7 - Administrative 3 - Administrative 8 - Professional 6 - Professional 4 - Professional 7 - Technical 15 - Office/Clerical 9 - Office/Clerical 8 - Public Safety 2 - Service/Labor 4 - Office/Clerical 1 - Paraprofessional 6 - Paraprofessional Enforcement Patrol Custody Enforcement Patrol 3 - Professional 15 - Technical Public Safety Public Safety 2 - Office/Clerical 65 - Public Safety 24 - Office/Clerical 8 - Service/Labor Enforcement Support Corrections Support Enforcement Support 2 - Administrative 3 - Professional 15 - Technical 11 - Professional 11 - Technical 2 - Service/Labor 34 - Technical 12 - Service/Labor 66 - Public Safety 45 - Office/Clerical Corrections/Bessemer (4104) Sheriff's Academy (4110) Contract Law Enforcement 1 - Administrative No Assigned Positions Pinson (4186) 2 - Professional 2 - Public Safety 3 - Office/Clerical Contract Law Enforcement 8 - Service/Labor Center Point (4182) 3 - Public Safety Custody Contract Law Enforcement 39 - Public Safety Contract Law Enforcement Graysville (4188) Clay (4184) 5 - Public Safety 2 - Public Safety Corrections Support 6 - Technical Signature responsibility assigned to the Sheriff. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

222 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Sheriff (4100) Public Safety 01 - General Mission Statement: The Office of Sheriff is charged with the responsibility as the principal conservator of the peace throughout the County encompassing a wide range of functions and services. Objectives: 1. To protect public safety by providing emergency response and preventive patrol in unincorporated areas and in jurisdictions having no police protection. 2. To maintain secure facilities for housing incarcerated individuals. 3 To serve the courts through service of civil processes, warrants and subpoenas. 4. To maintain criminal records and fingerprint records for the Sheriff's Department, District Attorney's Office and Courts in a secure and efficient manner. 5. To investigate felonies and misdemeanors within unincorporated areas and in municipalities that lack the personnel to perform these functions. 6. To provide backup assistance to all police agencies within the County. 7. To provide basic and advanced training for Sheriff's Office personnel and for deputies and police personnel from across the state. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 47,544,983 50,137,701 48,459,408 49,806, % Operating Expenses 11,392,624 9,510,274 8,671,825 10,963, % Capital Outlay 1,081, , ,000 NC Total 60,019,496 59,864,834 57,131,233 61,450, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

223 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Sheriff (4100) Public Safety 01 - General Department Insights: The Sheriff's Office continues to respond to the increasingly technical nature of criminal activity by implementing specialized investigative units. During FY05, Sheriff Mike Hale implemented the computer forensics unit. Highly specialized training allows detectives to investigate computer crimes, including child pornography, Internet fraud and financial crimes. A separate unit specializes in investigation of identity theft. So called "cold cases", violent crimes that have not yet been solved, are now being re-investigated to try to use new forensic techniques to identify those offenders. Critical Issues: The number one critical issue faced by the Sheriff's Office is the ability to hire and train deputies. During the next three to five years the Sheriff hopes to reduce the employment vacancies by three percent. If the Sheriff's office can fill their vacancies, then overtime levels can be reduced. An increase in the staffing levels for the various divisions will reduce response time and increase the closure rate of criminal cases. The Sheriff's Office is also implementing a new Records Management/Jail Management System. next three to five years, the office plans to be completely utilizing the new system. Within the Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Service Calls (Patrol)* 150, , , , ,750 Cases Investigated (Criminal)* 8,000 8,127 9,000 9,353 9,500 Cases Investigated (Narcotics)* , ,221 Calls for Service* 500, , , , ,647 Number of Inmate Days (Corr)* 475, , , , ,622 Papers Served (Court Svs)* 170, , , , ,750 Contract Officer Revenue 600, , , , ,674 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $45.75 $45.60 $44.12 $43.13 $39.42 Work Processed* Per Position 1,748 1,754 1,727 1,766 2,055 JEFFERSON COUNTY COMMISSION FISCAL YEAR

224 YOUTH DETENTION CENTER ORGANIZATIONAL STRUCTURE Youth Detention Law Enforcement Officials in 36 Jurisdictions Administration (4200) 1 - Administrative 1 - Professional 2 - Office/Clerical State of Alabama Department of Youth Services 1 Custody (4201) 1 - Administrative 53 - Professional Family Court (0300) 2 Local Faith Organizations 3 Support Services (4202) 1 - Paraprofessional 7 - Service/Labor Birmingham Public Schools 4 Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

225 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Youth Detention Center (4200) Public Safety 01 - General Mission Statement: The Youth Detention Department is responsible for providing detention services for children who require such services under provisions of Title 12, Chapter 1 Code of Alabama. Objectives: 1. To maintain the detention service to protect the public safety where the release of the child would present a substantial threat to a person or property and the child is alleged to be or has been adjudicated delinquent. 2. To provide detention where the release of the child would present a substantial threat to the child. 3. To provide detention where the child has a history of failure to appear for hearings before the courts. 4. To provide a violence-free environment for inmates with necessary shelter, food, clothing, and medical services. 5. To provide educational instruction, optional religious services and substantial visitation opportunities with family members. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 4,361,063 4,382,871 3,968,707 3,746, % Operating Expenses 896, , , , % Capital Outlay 2,800 1, ,816 NC Total 5,260,233 4,862,045 4,430,561 4,454, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

226 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Youth Detention Center (4200) Public Safety 01 - General Department Insights: Youth Detention estimates approximately 1,750 admissions during FY2007 with an average stay of 24 days. In lieu of hiring new positions to manage inmate overcrowding, the department has opted to utilize more overtime hours with the same staffing levels as the previous year. The anticipated average cost per day per inmate is $ based on total admissions, the average stay, plus other unanticipated factors such as overcrowding. Organizational Structure Footnotes 1 The State of Alabama Department of Youth Services approves the County license for 80 inmate beds and provides a food subsidy of approximately $90,000 based on license capacity. 2 By state law, only a Family Court staff member may admit a youth into detention, so 24-hour staff coverage is required. 3 Free, voluntary worship experiences are provided by local organizations. 4 Classes and homework are supervised by staff from local schools. Critical Issues: Youth Detention will meet the USDA recommended dietary intake standards for 100% of meals served. They will transport children safely to court and medical appointments with a 90% on-time delivery. They will reduce broken or inaudible communications by 50%. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Number of Supervised Child 40,000 39,672 40,000 40,800 29,200 Days* Efficiency Indicators: Non-Capital Dollars Per Work Processed* $ $ $ $ $ Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

227 CORONER / MEDICAL EXAMINER ORGANIZATIONAL STRUCTURE Coroner / Medical Examiner Law Enforcement Officials in 36 Jurisdictions 1 Administration (4300) 2 - Administrative 3 - Professional 8 - Public Safety 3 - Office/Clerical 3 - Service/Labor University of Alabama at Birmingham (Contractual Staff) Signature responsibility assigned to Commissioner, Health and Human Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

228 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Coroner/Medical Examiner (4300) Public Safety 01 - General Mission Statement: The Coroner/Medical Examiner's Office is charged with the responsibilities of establishing the identity of human remains and determining the cause, manner, and circumstances surrounding all sudden and unexpected deaths occurring in Jefferson County. Objectives: 1. To investigate approximately 2000 sudden and unexpected deaths utilizing a staff of investigators, board certified forensic pathologists, morgue personnel, and administrative personnel. 2. To maintain a specialty trained staff to function in a medical/legal investigative environment. 3. To develop a staff adequately trained and equipped to work in a high risk biologically hazardous environment. 4. To compile and maintain complete and accurate records in all sudden and unexpected deaths falling within the jurisdiction of the Coroner/Medical Examiner Office. 5. To make accurate determinations related to the cause, manner and circumstances surrounding death. 6. To implement sound and responsible fiscal management policies. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 1,134,543 1,221,850 1,321,782 1,382, % Operating Expenses 1,473,665 1,282,821 1,405,623 1,392, % Capital Outlay 137,115 68, ,000 NC Total 2,745,323 2,573,109 2,727,405 2,795, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

229 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Coroner/Medical Examiner (4300) Public Safety 01 - General Department Insights: The authority to investigate deaths which occur unattended within Jefferson County is established by Act 454 of the 1979 Regular Session of the Alabama Legislature, and the policies with respect to the categories of death to be investigated are set by the Medical Examiner's Commission, as stipulated in the aforementioned law. The Coroner/Medical Examiner's Office interfaces with law enforcement jurisdictions, criminal and civil attorneys, funeral directors, bereaved family members and the news media to provide the judicial system, and thereby the community at large, access to unbiased medical facts to serve the public interest. The Coroner/Medical Examiner investigates approximately 30% of the deaths occurring in Jefferson County. By contractual services with the University of Alabama at Birmingham (UAB), UAB provides the Medical Examiner, who serves as department head for the County, two full-time associate medical examiners, and one part-time Medical Examiner. Critical Issues: Currently, the morgue is inadequately staffed resulting in high overtime costs. During Fiscal Year 2009, the Coroner will hire one Forensic Pathology Assistant to supervise the morgue. This position will reduce overtime costs by 192 staff work days. The Coroner's office is also being effected by fast paced technological changes which are directly effecting the approximately 17,000 death scene photographs taken per year. Their current equipment is obsolete with hard to find replacement parts. Inadequate crime scene photos will hinder criminal and civil proceedings. During this fiscal year, the Office will purchase the necessary equipment to process annual death scene photos and to scan 35MM slides from the prior system into the new system. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Deaths Investigated* 1,900 1,714 1,900 1,856 1,900 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $1, $1, $1, $1, $1, Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

230 INSPECTION SERVICES ORGANIZATIONAL STRUCTURE Inspection Services Administration (4400) 1 - Administrative 1 - Office/Clerical Inspections Support 2 - Administrative 1 - Administrative 16 - Technical 3 - Technical 3 - Professional 4 - Office/Clerical Signature responsibility assigned to Commissioner, Land & Technology Development. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

231 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Inspection Services (4400) Public Safety 01 - General Mission Statement: Inspection Services is responsible for the administration of building codes on both public and private construction in all of the unincorporated areas of the County and in those parts of the County lying within the corporate limits of municipalities which have not adopted and are not enforcing municipal building codes. Objectives: 1. To enforce construction codes for public and private construction in all of the unincorporated areas of the County and in those parts of the county located within corporate limits of municipalities which have not adopted and are not enforcing municipal codes. 2. To issue building, plumbing, gas and electrical permits. 3. To make periodic inspections of the various phases of construction to ensure code compliance. 4. To examine and certify applicants for the master, journeyman, maintenance and apprentice electrician certification program. 5. To enforce public nuisance law resulting in demolition of unsafe buildings in the County. 6. To adopt the most current version of the building, mechanical, gas, electrical and plumbing codes. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 1,972,493 2,209,122 2,406,972 2,422, % Operating Expenses 227,751 52, , , % Capital Outlay 1, NC Total 2,201,307 2,261,728 2,517,156 2,532, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

232 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Inspection Services (4400) Public Safety 01 - General Department Insights: Field Inspectors average 115 miles and 9 inspections per day. All Electrical Inspectors are Master Electricians. All Plumbing, Gas and Mechanical Inspectors hold Master Certificates issued by the State of Alabama Plumbers and Gas Fitters Examination Board. Building Inspectors are certified by the International Code Council. The Plans Examining section at the Birmingham office is comprised of one Senior Plans Examiner, and a Plans Plans Examiner, who both have Building Inspector and Plans Examiner Certifications. The Plans Examiner at the Bessemer Office is working towards certification through the International Code Council In addition, Inspection Services has responsibility for testing and certifying applicants participating in the Electirican's Cerification Program. Critical Issues: Inspection Services has several vehicles which are approaching or have exceeded the criteria for vehicle replacement. Within the next three to five years, the department would like to establish a vehicle replacement plan for high mileage vehicles. This year, the department would like to purchase eight vehicles. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Number of Inspections Made* 33,000 32,579 34,000 33,700 32,500 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $ $ $ $ $ Work Processed* Per Position 1,065 1,051 $ 1, $ 1, $ 1, JEFFERSON COUNTY COMMISSION FISCAL YEAR

233 JEFFERSON COUNTY EMERGENCY MANAGEMENT AGENCY ORGANIZATIONAL STRUCTURE Emergency Management Council 1 (34 Local Governments) County Commission (0100) Anniston U.S. Army Depot Weapons Destruction Program Executive Committee (5 Members of the Council) Emergency Management Agency (4500) 5- Emergency Management Coordinator Administrator 2 - Office/Clerical 1 - Service/Labor Staff and Resources of 36 Governments Depending on Nature of Emergency Federal Emergency Management Agency (FEMA) Programs State of Alabama Emergency Management Agency 3 This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

234 DEPARTMENT: FUNCTION: FUND: Mission Statement: Emergency Management Agency (4500) Public Safety 63 - EMA Under the authority of the Alabama Emergency Management Act and other legislation, the Jefferson County Emergency Management Agency mitigates, plans and prepares for, responds to and aids in the recovery from the effects of emergencies or disasters that threaten lives, property and the environment. Objectives: 1. To provide effective management of emergency management programs through pro-active use of state-of-the-art technology, aggressive pursuit of high personnel and resources management standards, and the ability to accelerate processes during emergency response and recovery. 2. To ensure efficient, effective, and integrated response to potential and actual emergencies by implementing an Emergency Management System, developing response capabilities, providing for immediate and sustained response operations, and enabling a smooth transition into long-term recovery. 3. To assist the local and state government and the private sector to integrate hazard identification, risk assessment, risk management, and prevention into a comprehensive approach to hazard mitigation. 4. To provide for the rapid assessment and, as appropriate, verification impact analysis, and timely notification of predictions, forecasts, and/or warnings of potential and/or actual emergencies or disasters in order to maximize protective actions, emergency preparedness, and to enhance response effectiveness. 5. To provide for an efficient, integrated and comprehensive transition process from response to recovery operations; effective disaster assistance to impacted individuals, businesses, and public agencies; longer-term reconstruction activities; and mitigation and risk management initiatives. 6. To ensure that Emergency Management staff, and the affected public receive comprehensive and relevant skill development through training and exercises in emergency management, public awareness programs, and professional job-specific training. 7. To continue in FY2008 the presence of a disaster response plan where an evacuation of 15,000 people from the Anniston area might be required during the ten-year weapons destruction program. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 444, , , , % Operating Expenses 3,273,412 2,112, , , % Capital Outlay 8,788 15, NC Total 3,726,522 2,654,402 1,341,000 1,312, % Staffing Levels: OFFICIAL OPERATING BUDGET DEPARTMENT OVERVIEW FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

235 DEPARTMENT: FUNCTION: FUND: Department Insights: Emergency Management Agency (4500) Public Safety 63 - EMA EMA is under the direction of its own council, consisting of a representative from participating governments. Currently, a County Commissioner serves as the County representative and as the Council Chairperson. Fees are allocated to participating governments on a per capita basis. The agency recovers a portion of its costs from federal and state funds. Ongoing participants include Jefferson County as well as the cities of: Adamsville Clay Hoover Midfield Sylvan Springs Bessemer County Line Hueytown Morris Tarrant Birmingham Fairfield Irondale Mountain Brook Trafford Brighton Fultondale Kimberly Mulga Trussville Brookside Gardendale Leeds North Johns Vestavia Hills Cardiff Graysville Lipscomb Pinson Warrior Center Point Homewood Maytown Pleasant Grove West Jefferson Major projects for FY2008 are: The ongoing expansion and upgrade of outdoor warning system; Project Impact Community Day; continued development of a Metropolitan Medical Response System for a terrorist event; and acquiring specialized equipment to enable the County to deal with a weapons of mass destruction event. The Agency will continue to work with all school systems to develop multi-hazards plans and to manage existing grants and contracts from federal and state agencies. Organizational Structure Footnotes 1 The council is composed of the mayor of participant cities and one County Commissioner. 2 The Coordinator is an appointed position. 3 Annually approves the local budget, provides matching funds, and sometimes provides grants. Performance Measurements: OFFICIAL OPERATING BUDGET DEPARTMENT OVERVIEW FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Review/Update EOP, SOP, and Community Response Plans* Develop Training Programs* Prepare Annual Submission Report* Develop Emergency Public Information Activities* Conduct Operational Equip. Tests* Respond to Emergency or Disaster* Conduct Planning Meeting or Orientations* Non-Capital Dollars Per Work Processed* $3, $2, $1, $1, $1, Non-Emergency Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

236 JEFFERSON COUNTY SUMMARY OF OPERATING REVENUES AND APPROPRIATIONS BY FUNCTION ROADS AND TRANSPORTATION FUNCTION FY Org. FY2006 FY2007 FY2008 FY2009 % No. Organization Name Actual Actual Estimated Budgeted Change Revenues Roads and Transportation 27,551,724 26,434,277 25,339,474 25,877, % Appropriations 5100 Highway-Administration 9,112,207 1,085, ,713 1,037, % 5200 Highway-Design 610, , , , % 5300 Highway-Right of Way 907, ,500 1,116,776 1,314, % 5400 Highway-Engineering & Const. 5,700,889 5,221,382 4,947,256 5,442, % 5500 Highway-Maintenance/Bessemer 8,586,503 9,089,514 10,322,340 10,598, % 5600 Highway-Maintenance/Ketona 8,529,046 9,229,392 9,846,696 10,585, % 5700 Highway-Traffic Engineering 3,167,295 3,201,632 3,617,490 3,823, % 2600 Fleet Management 5,881,333 8,183,074 9,668,500 10,981, % 3101 Non-department (Fund 15) NC TOTAL ROADS AND TRANSPORTATION 42,494,748 37,363,091 40,979,035 44,301, % Note: The public agrees that the government must provide for adequate public transportation. This function generates about half of the revenues which are necessary, and the balance is transferred from the General Government function. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

237 ROADS AND TRANSPORTATION ORGANIZATIONAL STRUCTURE Roads and Transportation Alabama Department of Transportation Highway Administration (5100) 2 - Administrative 6 - Professional 6 - Office/Clerical 1 - Service/Labor 2 - Para-professional Metropolitan Planning Organization Highway Design (5200) Highway Maintenance/Bessemer (5500) 3 - Administrative 3 - Administrative 4 - Office/Clerical 1 - Professional 2 - Professional 35 - Skilled Craft 6 - Technical 4 - Technical Service/Labor 3 - Public Safety Highway Engineering and Construction (5400) Highway Maintenance/Ketona (5600) 4 - Administrative 1 - Service/Labor 3 - Administrative 5 - Office/Clerical 35 - Technical 2 - Professional 41 - Skilled Craft 9 - Paraprofessional 5 - Technical Service/Labor 2 - Office/Clerical 2 - Public Safety Bridge Engineering and Construction (5450) Traffic Engineering (5700) 8 - Administrative 3 - Skilled Craft 2 - Administrative 2 - Public Safety 1 - Professional 32 - Service/Labor 1 - Professional 3 - Office/Clerical 1 - Office/Clerical 13 - Technical 5 - Skilled Craft 25 - Service/Labor Right of Way (5300) Fleet Management (2600) 3 - Administrative 7 - Administrative 10 - Office/Clerical 1 - Professional 4 - Professional 5 - Service/Labor 7 - Technical 32 - Skilled Craft Sanitation Administration (7100) Health Department Signature responsibility assigned to Commissioner, Roads and Transportation. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

238 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Highway Administration (5100) Roads and Transportation 01 - Road Mission Statement: The Highway Administration Division is responsible for administration of road and bridge construction and maintenance for Jefferson County. The division coordinates the budget preparation and management, personnel and payroll accountability, and monitoring of overall division revenue accounts. Objectives: 1. To fulfill legal requirements by providing training and safety programs. 2. To maintain internal accounting controls on public works five-year capital projects. 3. To analyze personnel, equipment and materials costs. Critical Issues: Within the next 3-5 years, Roads plans to replace the current Labor and Equipment system with a more accurate system and to fully integrate this system into the Roadway Infrastructure Management System. They also want to have RIMS fully operational. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 640, , , , % Operating Expenses 8,471, , , , % Capital Outlay NC Total 9,112,207 1,085, ,713 1,037, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total Department Insights: The Highway Administration Division provides overall administrative support for the County's roads and transportation program. It represents the County in matters involving roads and transportation and meets and confers with federal, state and local government officials. JEFFERSON COUNTY COMMISSION FISCAL YEAR

239 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Mission Statement: Highway Design (5200) Roads and Transportation 01 - Road The Highway Design Division is responsible for analysis, design and preparation of plans for many types of civil engineering projects for Jefferson County, particularly for the roads and transportation program. These plans are meant to improve the quality of life for the citizens of Jefferson County. Objectives: 1. To improve the lives of the citizenry by developing detailed plans and specifications for use in the construction of roadways and bridges. 2. To develop detailed plans and specifications for use in the construction of buildings, parks and drainage structures. 3 To review roadway improvements proposed by developers within County right-of-way for proper design.. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 534, , , , % Operating Expenses 75,798 69,813 58,088 77, % Capital Outlay NC Total 610, , , , % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

240 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Highway Design (5200) Roads and Transportation 01 - Road Department Insights: In the next year, the Design Division will be working on numerous public works projects. These include designing new bridges and culverts to replace various existing structures as well as designing improvements to multiple roadways throughout the County. In addition, the Division will act as project manager to review and approve public works projects being designed by consultants. Critical Issues: Within the next three to five years, the Design Division of Roads wants to shorten the time required for consultant designed projects and shorten the review time required for plan development approval. The division plans to achieve these goals by holding more meetings in an effort to ensure a more efficient workflow. They also plan to purchase engineering software necessary for the division to be in compliance with agencies that regulate bridge design. During Fiscal Year 2009, the division also plans to establish a timeline for completing projects based on project size so that all projects are capable of being handled by in-house personnel. They will also attempt to require no more than 2 reviews to give plan approval for development plans. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Project Design Drawings* Project Drawing Review* Development Plan Review* Cost Estimates* Efficiency Indicators: Non-Capital Dollars Per Work Processed* $6, $6, $5, $5, $4, Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

241 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Mission Statement: Right of Way (5300) Roads and Transportation 01 - Road The Right of Way Division is responsible for most sales, leases, agreements and acquisitions concerning land use by Jefferson County. Objectives: 1. To preserve and upgrade public infrastructure by being involved in the proprietary use and maintenance of public land use for roads, buildings, bridges, sewer plants, park and recreation facilities and landfills. 2. To maintain all records pertaining to public land owned by Jefferson County. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 596, , , , % Operating Expenses 310, , , , % Capital Outlay NC Total 907, ,500 1,116,776 1,314, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total Critical Issues: Within the next 3-5 years, the division plans to implement the RIMS database to include all County owned parcels and all leases to and by the County into the Land Bank. During this year, they plan to provide more internal and external classes to their employees so that they will be proficient in deed writing, property negotiations, appraisal, engineering design, real estate law and acquitision of projects under Federal Procedural Guidelines. Performance Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Right of Way Projects* Efficiency Indicators: Non-Capital Dollars Per Work Processed* $2, $2, $3, $3, $4, Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

242 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Mission Statement: Highway Engineering and Construction (5400) Roads and Transportation 01 - Road The Highway Engineering and Construction Division is responsible for the planning, administration, engineering and safety of the Highway Transportation System under the jurisdiction of Jefferson County. It also reviews all commercial and residential subdivisions for compliance with County, State and Federal regulations. Objectives: 1. To protect the public's safety by conducting evaluations for all existing county bridges to determine structural and geometric capacity, to formulate corrective measures if necessary. 2. To perform utility inspections for all public utilities desiring to locate within the county rights-of-way and maintain accurate records of those activities. 3. To perform construction for other County departments as needed. Install guardrails, headwalls, retaining walls, driveways, sidewalks and drainage structures. 4. To perform field survey in support of multiple County operations. 5. To maintain and operate a complete laboratory for the testing and certification of all engineering materials necessary to perform public works construction and perform testing services for other County departments as needed. 6. To assume full responsibility for all contract highway construction, coordinate the development of surveys, designs, utility relocation and right-of-way acquisitions. 7. To participate in area-wide transportation plans through the Birmingham Regional Planning Commission. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 4,903,353 4,478,613 4,155,482 3,990, % Operating Expenses 795, , ,774 1,452, % Capital Outlay 2,400 4, NC Total 5,700,889 5,221,382 4,947,256 5,442, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

243 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Highway Engineering and Construction (5400) Roads and Transportation 01 - Road Department Insights: During FY09, the following projects will be completed: Warrior River Road, Jefferson Metropolitan Park Phase IV and Chalkville Mtn. Road widening project. Proposed roadway projects for 2009 are McAshan Road Phase II, Patton Chapel and Ross Creek roadway and bridge projects. Under the Amendment 1 bond money, Old Pratt Highway bridge, Pinson Main Street bridge and Old Springville Road bridge and bridge culvert will be completed. This Division will carryout daily utility inspections and review of commercial and residential subdivisions. Critical Issues: Within the next three to five years, this division plans to reduce the amount of time required to complete monthly and final estimates for contract jobs. The division will also shorten the overall review time required for development plan approval. During fiscal year 2009, the division will implement periodic reviews for project estimates. They also want to conduct more thorough plans review meetings to improve the quality of plans received from the outside. Another critical issue for them is to reduce or eliminate delays in providing survey work. They would do this by increasing the number of survey crews from three to four crews. They would also like to require no more than two reviews to give approval for development plans. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Roadway Projects* Bridge Projects* Railroad Safety Projects Coordinated* Field Surveys Performed Geo-Technical Surveys Performed Bridge Maintenance Efficiency Indicators: Non-Capital Dollars Per Work Processed* $193, $237, $206, $215, $181, Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

244 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Highway Maintenance - Bessemer (5500) Roads and Transportation 01 - Road Mission Statement: The Division of Highway Maintenance - Bessemer Camp constructs County roads, drainage projects, etc., and maintains the County highways, roads and community streets, both outside municipal limits and within, on designated streets, in the western portion of the County. Objectives: 1. To protect the public's safety by maintaining and repairing County roads. 2. To order, stock and disburse from a central warehouse, all types of materials required for the construction, maintenance and repair of County roads, including tires, fuel, etc. 3. To investigate requests for work made by the public, and after determining what work should be done, proceed with the work. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 6,817,681 7,275,473 7,321,790 7,597, % Operating Expenses 1,743,607 1,814,041 3,000,550 3,000, % Capital Outlay 25, NC Total 8,586,503 9,089,514 10,322,340 10,598, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total Critical Issues: Within the next 3-5 years, the Bessemer Division plans to reduce customer response time by 10%, increase roadway resurfacing square yardage by 5%, and increase replacement of failing or inefficient drainage structures by 10%. The pavement management program will be used more efficiently to identify resurfacing needs. RIMS will be utilized to establish quarterly road inspections and digital imagery will be used to identify failing and inefficient structures. Performance Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Miles of Road Maintained* 1,100 1,100 1,100 1,100 1,100 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $8, $8, $9, $9, $9, Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

245 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Highway Maintenance - Ketona (5600) Roads and Transportation 01 - Road Mission Statement: The Division of Highway Maintenance - Ketona Camp constructs County roads, drainage projects, etc., and maintains the County highways, roads and community streets, both outside municipal limits and within, on designated streets, in the eastern portion of the County. Objectives: 1. To protect the public's safety by maintaining and repairing county roads. 2. To order, stock and disburse from a central warehouse, all types of materials required for the construction, maintenance and repair of the County roads, including tires, fuel, etc. 3. To stock, disburse and repair tires and tubes for several County departments as needed. 4. To operate a pipe shop that makes concrete pipe, drop inlet covers, picnic tables, parking blocks and barricades used on County road projects. 5. To investigate requests for work made by the public, and after determining what work should be done, proceed with the work. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 6,443,096 6,707,043 6,626,050 7,205, % Operating Expenses 2,074,867 2,522,349 3,220,646 3,379, % Capital Outlay 11, NC Total 8,529,046 9,229,392 9,846,696 10,585, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

246 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Highway Maintenance - Ketona (5600) Roads and Transportation 01 - Road Department Insights: During the fiscal year 2009, the Ketona Division of Roads and Transportation plans to pave approximately 70 miles of roadway within incorporated and unincorporated Jefferson County. Major projects to be completed are Old Springville Road at Doug Hollow, Mt. Olive Road, as well as normal maintenance operations. Critical Issues: Within the next 3-5 years, the Ketona Division plans to reduce customer response time by 10%, increase roadway resurfacing square yardage by 5%, and increase replacement of failing or inefficient drainage structures by 10%. The pavement management program will be used more efficiently to identify resurfacing needs. RIMS will be utilized to establish quarterly road inspections and digital imagery will be used to identify failing and inefficient structures. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Miles of Roadway Maintained 1,100 1,100 1,100 1,100 1,100 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $8, $8, $8, $8, $9, Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

247 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Traffic Engineering (5700) Roads and Transportation 01 - Road Mission Statement: The Division of Traffic Engineering for Jefferson County is responsible for the development and implementation of programs to enhance the safety and efficiency of the County transportation system in coordination with other departments and agencies. Objectives: 1. To fulfill special legal requirements by participating in the transportation planning process through the Birmingham Regional Planning Commission and other state and federal agencies. 2. To be involved in the development of standards for community transportation. 3. To conduct engineering and traffic analyses to regulate and govern the speed and classes of traffic on County roads. 4. To install, inspect and maintain all traffic control devices within the County, which include signal systems, isolated signals, signs and pavement markings. 5. To develop, design, install and inspect all detour routes. 6. To conduct engineering and other traffic studies, stop and delay studies, intersection and roadway segment analyses, multi-way stop warrant studies and traffic signal warrant studies. 7. To review and comment on zoning cases for the County Commission. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 2,364,054 2,392,540 2,748,490 2,740, % Operating Expenses 799, , ,000 1,083, % Capital Outlay 3, NC Total 3,167,295 3,201,632 3,617,490 3,823, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

248 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Traffic Engineering (5700) Roads and Transportation 01 - Road Department Insights: Traffic Engineering plans to construct four signal projects with the assistance of other Road Divisions. We will also continue county-wide striping, marking, sign and signal maintenance programs. Critical Issues: During this fiscal year, the Engineering Division will identify high accident locations and prioritize mitigation courses of action based on benefit to cost analysis. This will be accomplished using RIMS and implementation will be prioritized at ten locations. Procedures will be developed to provide traffic engineering services to municipalites. A municipal assistance program which will not require additional funds will be developed and presented to the Commission for approval. The division will combine signal layout and equipment information with current traffic and accident data to develop timing and operation improvement plans. This will reduce accidents and delay by improving timing and traffic operations at 30 signalized intersections. Performance Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Accident Reports Received* 7,000 6,952 7,000 6,861 7,000 Service Repair Calls/Traffic Signals* 1, , ,000 Street Lights Installed* Signs Cleaned* 1,500 1,652 1,750 1,543 1,500 Signs Installed* 2,500 2,031 2,000 1,895 2,000 New Signs Made* 5,000 3,621 4,000 3,428 4,000 Raised Pavement Markers Installed* 20,000 18,354 20,000 17,524 20,000 Road Miles Striped Traffic Signals Constructed* Civil Defense Siren Repairs Non-Capital Dollars Per Work Processed* $86.40 $95.30 $ $ $ Work Processed * Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

249 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Fleet Management (2600) Roads and Transportation 01 - Fleet Management Mission Statement: The Department of Fleet Management is responsible for providing repair, maintenance and administration of rolling stock assigned to individual departments by the Jefferson County Commission, to maintain major stationary equipment and to provide metal fabrication services for County departments. Objectives: 1. To develop long-range strategic planning by implementing a Preventive Maintenance program whose purpose it is to maximize vehicle availability and preserve the capital value while minimizing lifetime expenses. 2. To maintain an accurate and complete listing of all County owned vehicles and equipment. 3. To repair and maintain vehicles in proper working order. 4. To improve availability of stock parts and reduce inventory of seldom used parts. 5. To sell or dispose of rolling stock removed from service. 6. To keep complete records of all fuel disbursed and provide a complete audit trail of transactions by day and vehicle. 7. To maintain large fixed equipment, such as generators. 8. To fabricate metal products necessary for public works projects. 9. To improve preventive maintenance thereby reducing repair costs and unscheduled maintenance. 10. To reduce fleet operational costs. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 3,418,252 3,550,515 3,650,481 3,242, % Operating Expenses 2,460,867 4,626,435 6,018,019 7,528, % Capital Outlay 2,214 6, ,000 NC Total 5,881,333 8,183,074 9,668,500 10,981, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

250 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Fleet Management (2600) Roads and Transportation 01 - Fleet Management Department Insights: Fleet provides preventive maintenance and repair on stationary engines at County buildings and facilities as well as specialized equipment fabrication. Cost effective outsourcing continues to be pursued in the way of automotive oil changes, off road equipment repair, after hours minor fleet repair and standard metal fabrication. To assist in the County's ozone problems, we have acquired vehicle emissions test equipment to assure fleet compliance. Critical Issues: Fleet Management is responsible for fuel purchases and consumption in Jefferson County. Due to the rising fuel costs, this a a major concern not only for Fleet but also for the County as a whole. Fleet Mangement is taking several steps this year to monitor consumption costs and try to keep consumption as low as possible. Their first goal is to reduce unauthorized fuel charges by $3,000. By monitoring department's usage trends, the department wants to eliminate unauthorized purchases of plus and premium fuel products and to eliminate employees putting fuel in their personal vehicles. Fleet Management also plans to be proactive by keeping County vehicle users informed of fuel conservation tips and by making sure preventive maintenance is performed on schedule. Within the next three to five years, the Fleet Department plans to develop and propose a capital program to replace at least 5% of the fleet on a yearly basis. They are also going to monitor repair related accounts to reduce cost by 15% over the next five years. For Fiscal Year 2009, the department wants to reduce repair cost by 2-3%. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Work Orders Closed 13,200 13,450 13,200 13,200 14,190 Work Orders Opened 13,200 13,440 13,200 14,000 14,200 Equipment Hours 37,000 36,819 32,000 31,564 27,064 Vehicle Miles Traveled* 17,000,000 17,238,072 17,000,000 16,522,856 15,555,856 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $0.48 $0.47 $0.57 $0.59 $0.69 Work Processed* Per Position 288, , , , ,204 JEFFERSON COUNTY COMMISSION FISCAL YEAR

251 Camp Ketona Road and Fleet Facility

252 JEFFERSON COUNTY SUMMARY OF OPERATING REVENUES AND APPROPRIATIONS BY FUNCTION ENVIRONMENTAL SERVICES FUNCTION FY Org. FY2006 FY2007 FY2008 FY2009 % No. Organization Name Actual Actual Estimated Budgeted Change Revenues Environmental Services 191,600, ,391, ,868, ,259, % Appropriations 0805 Finance-Sewer Services 5,127,076 4,474,844 4,482,504 6,768, % 7100 Sanitation-Administration 3,781,460 3,473,159 4,791,516 7,457, % 7200 Sanitation-Engineer. & Const. 9,541,132 8,844,845 9,801,753 9,810, % 7300 Sanitation-WWTP/Projects 28,073,266 33,061,489 28,844,724 30,112, % 7400 Sanitation-Barton Laboratory 2,144,467 2,415,754 3,011,995 2,857, % Non-Departmental (Fund 34) 2,780, , NC Capital Projects ,933,489 NC Operational Services 51,447,507 52,755,734 50,932,492 70,940, % Sewer Debt Service 122,452, ,373, ,692, ,050, % Landfill Operations Fund 0 920,000 NC 122,452, ,373, ,692, ,970, % TOTAL ENVIRONMENTAL SERVICES 173,899, ,129, ,624, ,910, % *Capital Projects are shown for FY09. Note: The public agrees that the government must provide for clean air and water. The sewer portion of this function provides for itself, while the landfill and air quality portions require support from the General Government function. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

253 ENVIRONMENTAL SERVICES ORGANIZATIONAL STRUCTURE U. S. Environmental Protection Agency (EPA) 1 Sanitation Administration (7100) 14 - Administrative 16 - Office/Clerical 9 - Professional 2 - Service/Labor 17 - Technical 1 - Skilled Craft Alabama Department of Environmental Management (ADEM) 2 Sanitation Engineering Sewer Plants (7300) Barton Laboratory (7400) and Construction (7200) 1 - Administrative Cahaba River (7301) 6 - Professional Sewer Line Construction 1 - Office/Clerical 18 - Technical ( ) 8 - Paraprofessional 1 - Paraprofessional 29 - Technical 16 - Skilled Craft 3 - Office/Clerical 5 - Paraprofessional 8 - Service/Labor 2 - Service/Labor 3 - Office/Clerical 5 - Skilled Craft 17 - Service/Labor Five Mile Creek (7302) Sewer Services 8 - Paraprofessional (0805) 16 - Skilled Craft 2 - Technical Sewer Line Maintenance 6 - Service/Labor 12 - Office/Clerical ( ) 1 - Office/Clerical 2 - Professional 5 - Technical 1 - Paraprofessional 6 - Office/Clerical Environmental 5 - Skilled Craft Leeds (7303) Village Creek (7307) Services 89 - Service/Labor 3 - Paraprofessional 9 - Paraprofessional Administration Skilled Craft 1 - Office/Clerical 2 - Service/Labor 38 - Skilled Craft 24 - Service/Labor Village Electrical (7311) 4 Local Water Boards Skilled Craft Trussville (7304) Shades Maintenance (7308) 1 - Service/Labor 3 - Paraprofessional 5 - Skilled Craft 4 - Skilled Craft 1 - Service/Labor Instrument Shop (7312) 2 - Service/Labor 1 - Administrative Valley Maintenance (7309) 6 - Technical 7 - Skilled Craft Turkey Creek (7305) 3 - Paraprofessional Package Plants and 3 - Skilled Craft Village Maintenance (7310) Pump Stations (7313) 3 - Service/Labor 6 - Skilled Craft 1 - Service/Labor 3 - Paraprofessional Valley Creek (7306) 16 - Skilled Craft 10 - Paraprofessional Bio Solids (7314) 1 - Office/Clerical 1 - Office/Clerical 4 - Skilled Craft 12 - Service/Labor 41 - Skilled Craft 14 - Service/Labor 16 - Service/Labor Signature responsibility assigned to Commissioner, Environmental Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

254 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Sanitation Administration (7100) Environmental Services 34 - Sanitary Mission Statement: The Sanitation Administration Division of Environmental Services is responsible for providing management direction and coordinating efforts to all phases of the operation of the County-wide sewage system and landfill operations as well as the development of treatment plants and trunk sewers. Objectives: 1. To oversee the management of the sewer plants, sewage pumping stations, maintenance operations, and work unit staff. 2. To oversee the preparation of plans and specifications for sewer line and wastewater treatment plant construction. 3. To administer County Commission resolutions pertaining to Sewer Impact Fees. 4. To provide taps, connections and verifications for the County sewer system. 5. To review and approve sewer plans for private development of subdivisions and industrial complexes. 6. To oversee the administration of the Industrial Pretreatment Program as required by the Environmental Protection Agency. 7. To manage the Sanitary Capital Improvement Projects. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 2,479,008 2,867,526 3,752,011 3,654, % Operating Expenses 1,140, ,633 1,039,505 3,758, % Capital Outlay 162, ,200 NC *Nondepartmental 125,232, ,859, ,692, ,050, % Total 3,781,460 3,473,159 4,791,516 7,457, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total *Nondepartmental totals are shown here, but are not added in the Environmental Services total. They're further broken down in the Environmental Services Appropriation section. JEFFERSON COUNTY COMMISSION FISCAL YEAR

255 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Sanitation Administration (7100) Environmental Services 34 - Sanitary Department Insights: The Administrative Division is responsible for developing policies and procedures that guide the operation of nine wastewater treatment plants and direct the maintenance and construction activity for the unified County Sewer System. The department continues to implement steps in a phased change to sewer rates which will provide for a continued aggressive sewer construction program. For purposes of managerial control, Administration has a subunit, Sewer Impact, responsible for collection of tapping fees. Settlement of a consent degree with the EPA and local environmental groups has increased the demand for compliance and progress reports. Hence, the growth in positions at the administrative level. Critical Issues: During this fiscal year, Environmental Services plans to implement a Sewer Activiation Plan which will close all loopholes in regards to placing customers on sewer. The department also plans to meet with the water utility companies who also provide sewer billing services to establish and maintain professional relationships. Another goal for the department is to have a four week turnaround time for private meter, leak, pool and misread meter adjustments. They also want to have a maximum two week turnaround time for plans review. Within the next three to five years, the department wants to implement ecommerce activities on the County's website and to have an operational customer information database. Performance/Workload Measurements: FY2006 FY2006 FY2007 FY2007 FY2008 Estimated Actual Estimated Actual Estimated Sewer Inspections 3,000 2,636 3,000 3,000 3,000 Sewer Taps Impact Permits 4,000 3,926 4,000 4,000 4,000 Miles of Sewer Managed" 3,114 3,114 3,145 3,145 3,145 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $1, $1, $1, $1, $2, Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

256 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Sanitation Engineering and Construction (7200) Environmental Services 34 - Sanitary Mission Statement: Sanitary Engineering and Construction Administration provides for the overall direction, supervision, secretarial and office management for the construction, surveying and inspection of sewer projects and development. The department manages and directs the activities of sewer line construction, maintenance and inspection crews to ensure compliance with all applicable environmental rules and regulations. Objectives: 1. To provide for property surveys and locations of sanitary sewer treatment facilities. 2. To perform engineering construction surveys and inspect sewer construction of the County and of private subdivision construction. 3. To construct some County sanitary sewers. 4. To monitor sewers with sophisticated television equipment and repair breaks and faults employing remote grouting techniques. 5. To install "insituform" liners to rehabilitate sewers in heavily developed areas where standard repair costs would be prohibitive. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 7,921,213 7,395,274 8,441,634 7,985, % Operating Expenses 1,284, ,934 1,360,119 1,815, % Capital Outlay 335, , ,424 NC Total 9,541,132 8,844,845 9,801,753 9,810, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

257 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Sanitation Engineering and Construction (7200) Environmental Services 34 - Sanitary Department Insights: Upon opening FY1999 this division (herein reported as unified) divided into eight separate budgets to provide for better management. Staffing levels for FY1999 and FY2000 increased significantly due to an increase in linear feet of sewer obtained through the unification of 21 municipal sewer systems under County control. The County's sewer system now contains approximately 14 million linear feet of sewer, an increase of 11 million linear feet since the Unification of This addition has called for an increase in maintenance, construction, and inspection personnel to bring the system into compliance with all applicable rules and regulations. Critical Issues: During this fiscal year, the Sanitary Division plans to refine its performance measurements and implement a tracking system as well as establish a goal system independent of capital and staffing requests. The division wants to decrease its response time to sewer service requests and increase its sewer line maintenance efficiency. The division's performance targets for this fiscal year are reduce overflows per year per 1,000 miles of sewer by one and to reduce the number of claims and backups by 10%. Within the next three to five years, the division plans to implement a construction safety program, develop and maintain an asset management program, monitor performance levels, increase its monthly average of television inspection and cleaning and implement a Pipe Assessment and Certification Program coding to avoid priortization conflicts. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual* Estimated Actual* Estimated Miles of collection System Maintained" 3,114 3,114 3,145 3,145 3,145 Sewer Stoppages and Complaints 3,250 3,205 3,250 3,250 3,250 Efficiency Indicators Non-Capital Dollars Per Work Foot* $ 2, $ 2, $ 3, $ 3, $ 3, Work Miles* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

258 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Wastewater Treatment Plants (7300) Environmental Services 34 - Sanitary Mission Statement: The Wastewater Treatment Plant Division of Environmental Services is responsible for the operation of County wastewater treatment plants within the discharge permits issued by the Alabama Department of Environmental Management (ADEM) in cooperation with the U. S. Environmental Protection Agency (EPA) under Public Law Objectives: 1. To operate the treatment facilities on a round-the-clock, seven days a week basis. 2. To complete minor maintenance and repairs in the treatment facilities. 3. To increase the disposal of sludge by hauling it to newly permitted land application sites, thereby reclaiming old strip mines and reaping bales of straw for County surface water control use. 4. To increase the plant discharge monitoring practices to match the new ADEM permit requirements. 5. To increase emphasis upon a court-approved construction program both to resolve a $118,000,000 lawsuit and to increase the percentage of months in compliance with National Pollution Disposal Elimination System (NPDES) permits. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 15,388,928 15,583,608 17,591,922 17,527, % Operating Expenses 12,684,338 16,166,939 11,252,802 12,532, % Capital Outlay 0 1,310, ,170 NC Total 28,073,266 33,061,489 28,844,724 30,112, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

259 DEPARTMENT: FUNCTION: FUND: Department Insights: OFFICIAL OPERATING BUDGET DEPARTMENT OVERVIEW Wastewater Treatment Plants (7300) Environmental Services 34 - Sanitary The National Pollution Disposal Elimination System (NPDES) permits include: Cahaba Plant (12,000,000 gallons) per day [GPD]): Trussville Plant (1,200,000 GPD); Turkey Creek Plant (4,000,000 GPD); Valley Creek Plant (65,000,000 GPD); Village Creek Plant (60,000,000 GPD); Leeds Plant (5,000,000 GPD); Five Mile Creek Plant (20,000,000 GPD); other NPDES permits for package plants: Prudes Creek Plant and Warrior Plant; sludge hauling operations; and 37 trunk pumping stations. As each plant discharge permit is renewed by the state, new requirements of monitoring and/or effluent quality are added. Critical Issues: During this fiscal year, the Wastewater Treatment Plants Division plans to refine its existing ESD monthly performance measurement report to better quantify and track operational costs, operational performance and overall performance towards stated goals. Their performance target for this year is to achieve zero permit violations. Within the next three to five years, the division will increase compliance with NPDES permits, increase power efficiency as measured by the reduction in kwh usage per million gallons treated, increase the percentage of certified operators on staff and improve on the existing asset management practices by implementing a computerized maintenance management system. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual* Estimated Actual* Estimated Gallons of sewage treated (billions)* 30,650,000,000 30,650,000,000 30,650,000,000 30,650,000,000 30,650,000,000 Lbs of Tss & CBOD removed 39,893,098 39,893,098 39,893,098 39,893,098 39,893,098 Tons of dry biosolids land applied 12,095 12,095 12,095 12,095 12,095 WWTP NPDES Permit Violations Efficiency Indicators Non-Capital Dollars Per Work Pro* $ $ $ $ $ Work Miles* Per Position 94,598,765 94,598,765 95,781,250 95,781,250 95,781,250 JEFFERSON COUNTY COMMISSION FISCAL YEAR

260 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Barton Laboratory (7400) Environmental Services 34 - Sanitary Mission Statement: Barton Laboratory has the responsibility for operations of a quality assessment laboratory for Jefferson County programs concerned with the environment and coordinates environmental regulatory activities for the Department of Environmental Services with federal and state regulatory agencies. Objectives: 1. To investigate, monitor and sample for compliance with Federal Environmental Programs, State Discharge Permits, the Sewer Use Ordinance, the Industrial Pretreatment and Surcharge Programs, Solid Waste Facility Permits and Civil Action No. 93-G-2492-S Consent Decree. 2. To evaluate ecological systems to assess the effects of various impacts on the environment. 3. To provide Sewer Services with information that results in sewer surcharges to applicable industries. 4. To perform analyses to assure that sewer plants and landfills achieve compliance with new and existing environmental regulations which include sewage treatment discharge permits, landfill water quality permits, and biosolids land application permits. 5. To acquire data to meet requirements of Civil Action No. 93-G-2492-S Consent Decree. 6. To review and prepare comments/plans of action regarding federal and state environmental policy and regulations, permits and maintain records to document water quality regarding specific environmental regulations pertaining to sewage plants and landfills. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 1,398,320 1,590,050 2,204,835 2,157, % Operating Expenses 713, , , , % Capital Outlay 33,025 53, NC Total 2,144,467 2,415,754 3,011,995 2,857, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

261 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Barton Laboratory (7400) Environmental Services 34 - Sanitary Department Insights: Barton Laboratory conducts a county-wide Water Quality Monitoring Program to assess impacts from various sources of pollution during wet weather events. This program is conducted in accordance with Civil Action No. 93-G-2492-S Federal Consent Decree. A minimum of 18 stream sites are monitored. Barton Laboratory implemented the County's Industrial Pretreatment Monitoring Program and the County Sewer Use Ordinance. The industrial pretreatment program establishes the basis for billing of approximately $1,500,000 in sewer use surcharges in the current year. Implementation of the Sewer Use Ordinance monitors industrial compliance with State Indirect Discharge (SID) Permits. Critical Issues: One goal Barton Lab has is to inspect and permit all new food service facilities under the Grease Control Program. During FY09, they plan to computerize all grease control inspection field logs to help them achieve this goal. Two additional performance strategies for this year are to establish training classes for WWTP staff and to enhance the laboratory safety program. In the past, the Lab has met all regulatory reporting deadlines related to Clean Water Act permits. The division plans to achieve this goal again this year. They also want to conduct more comprehensive laboratory Quality Assurance/Quality Control Programs and coordinate activities among EPA, ADEM and Jefferson County regarding new Clean Water Act permitting rationales. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated EPA & ADEM Monthly Reports* Sampling & Analyses* 35,000 35,737 40,000 40,000 40,000 Permit Reissuance Applications* Food Service Facilities Inspected* ,500 1,500 2,500 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $ $ $ $ $ Work Processed* Per Position 1,322 1,349 1,342 1,342 1,375 JEFFERSON COUNTY COMMISSION FISCAL YEAR

262 JEFFERSON COUNTY SUMMARY OF OPERATING REVENUES AND APPROPRIATIONS BY FUNCTION HEALTH AND PUBLIC WELFARE FUNCTION FY Org. FY2006 FY2007 FY2008 FY2009 % No. Organization Name Actual Actual Estimated Budgeted Change Revenues Health and Public Welfare 92,127, ,725, ,924,621 99,310, % Appropriations 8300 Rehabilitation & Health Center 15,381,563 14,350,889 18,029,584 14,109, % 8500 Cooper Green Hospital 84,593,455 81,361,143 89,566,124 88,310, % 3101 Non-departmental (Fund 12)* NC TOTAL HEALTH AND PUBLIC WELFARE 99,975,018 95,712, ,595, ,419, % * These amounts represent payments to outside providers for Health and Public Welfare services. Payments are made from the Indigent Care Fund (Fund 12), which has no staffing and no operating budget other than contractual payments. Note: The public agrees that the government must provide for health needs for the indigent. The General Government function must provide support for this function. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

263 REHABILITATION & HEALTH CARE ORGANIZATIONAL STRUCTURE Rehabilitation & Health Center 3 - Administrative 1 - Professional 2 - Office/Clerical Administration (8309) State of Alabama Bed Certification Health Plan Patient Activity Social Services In-Service Business (8303) (8304) Education (8306) Office (8310) 1 - Technical 2 - Professional 1 - Technical 1 - Administrative 4 - Paraprofessional 1 - Service/Labor 3 - Office/Clerical 1 - Service/Labor 1 - Professional Quality Improvements (8308) Environmental Services (8311) Material Management (8312) 1 - Administrative 1 - Administrative 3 - Office/Clerical 1 - Professional 26 - Service/Labor 2 - Office/Clerical Dietary Nursing Services Personnel (8314) (8316) (8318) 1 - Administrative 4 - Administrative 1 - Professional 1 - Professional 16 - Professional 2 - Office/Clerical 35 - Service/Labor Paraprofessional 43 - Technical 8 - Office/Clerical 1 - Service/Labor Signature responsibility assigned to Commissioner, Health and Human Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

264 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Jefferson Rehabilitation and Health Center (8300) Health and Public Welfare 32 - Jefferson Rehabilitation and Health Center Mission Statement: The Jefferson Rehabilitation and Health Center is operated by the Jefferson County Commission to provide the indigent population of the County, and to other persons who may request admission, intermediate and skilled nursing care. Objectives: 1. To maintain the service levels and to improve the lives of the residents by providing rehabilitation services and nursing care in accordance with their needs. 2. To provide physical and other therapy services and medication as prescribed by the attending physician. 3. To provide a full range of social services and activities. 4. To provide continuing medical education to all members of staff. 5. To review and revise, as necessary, all procedures pertaining to documentation of care provided. 6. To review and revise, as necessary, all inventory control procedures. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 8,300,623 8,214,709 11,109,520 7,379, % Operating Expenses 7,064,352 6,129,914 6,920,064 6,729, % Capital Outlay 16,588 6, NC Total 15,381,563 14,350,889 18,029,584 14,109, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

265 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Jefferson Rehabilitation And Health Center (8300) Health and Public Welfare 32 - Jefferson Rehabilitation And Health Center Department Insights: FY 2008, the JRHC has not been at the budgeted number of patient days. Also, we have not been at the budgeted census of 180; however, we have noticed an increase in census in the last half of the fiscal year. The increase in census can be attributed to a more aggressive approach to marketing and an increase in Medicare residents. Critical Issues: Within the next three to five years, JRHC will be working to increase the daily census to more than 200, increase the retention rate of probationary employees by 25%, create provisions for nursing staff to work nontraditional schedules and try to recruit and fill 75% of nursing positions. In an effort to recruit and retain more nurses, JRHC is going to partner with local nursing schools to offer student nursing opportunities and provide a C.N.A, training program. County Home is also going to consult with the Personnel Board for options related to flex scheduling with premium pay for nursing positons. JRHC's performance targets for this year are to increase the census to more than 190, to recruit and fill 65% of its vacant nursing positions and implement more flexible work schedules for nursing staff. Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Patient Days* 69,350 67,160 69,000 69,000 69,000 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $ $ $ $ $ Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

266 Cooper Green Hospital HISTORY OF COOPER GREEN HOSPITAL Under the guidance of the Jefferson County Commission, the Alabama State Legislature enacted a law in 1965 that permitted the creation of the Indigent Care Fund. The Indigent Care Fund was established to provide revenues to meet the health care needs of the poor and near poor in Jefferson County. These funds were used to construct Mercy Hospital, which opened in October of Several years later the name was changed to Cooper Green Hospital in honor of Cooper Green, who was the President of the Jefferson County Commission. The Hospital was originally organized as an independent, non-profit hospital with a Board of Trustees nominated and approved by the Jefferson County Commission. In 1981 Cooper Green Hospital became a department of County government with the Jefferson County Commission acting as the Board of Directors with an 18 person Advisory Board. Cooper Green Hospital is the public hospital for Jefferson County providing more than 6,000 admission and 117,000 outpatient encounters annually. The Hospital is a member of the National Association of Public Hospitals and the Alabama Hospital Association. Cooper Green Hospital is the recipient of the 1996 Safety Net Award from the National Association of Public Hospitals for its innovative Community Care Plan

267 COOPER GREEN HOSPITAL ORGANIZATIONAL STRUCTURE Cooper Green Hospital Governing Body Administration (8900) 3 - Administrative 2 - Paraprofessional 6 - Technical 2 - Office/Clerical Jefferson County Department of Health Quality Assurance (8970) Communications (8945) Managed Care (8690) Accounting (8910) 1 - Administrative 6 - Office/Clerical 1 - Professional 3 - Administrative 4 - Professional 3 - Office/Clerical 3 - Professional 1 - Office/Clerical 2 - Office/Clerical Americorps (8987) Medical Records 1 - Paraprofessional (8768) Infection Control (8969) 2 - Administrative 1 - Professional 2 - Technical Eligibility (8925) 13 - Office/Clerical 1 - Professional 7 - Office/Clerical Insurance (8905) Social Services (8683) 10 - Office/Clerical 1 - Administrative 3 - Professional St. George's Clinic (8686) Accounts Receivable 1 - Administrative (8915) 4 - Professional 2 - Office/Clerical 2 - Paraprofessional Ambulatory Clinic (8685) 2 - Office/Clerical Cashier (8930) 6 - Administrative 2 - Office/Clerical 4 - Professional 3 - Paraprofessional Community Care Clinic ER Registration 19 - Technical South Town (8981) (8935) 22 - Office/Clerical 1 - Technical 9 - Office/Clerical 1 - Office/Clerical Community Care Clinic Payroll (8951) #4 (8985) Community Care Clinic 4 - Office/Clerical 1 - Technical Pratt City (8984) 2 - Office/Clerical 1 - Paraprofessional DRGS (8966) 1 - Paraprofessional 5 - Technical Data Processing (8940) 1 - Administrative 2 - Professional Lanuage Services 3 - Technical (8902) Community Care Center Admitting (8971) 1 - Paraprofessional 3 - Professional (8983) 1 - Administrative 1 - Administrative 3 - Office/Clerical

268 Nursing Administration (8601) 1 - Professional 1 - Administrative 10 - Professional (8675) 22 - Technical 4 - Paraprofessional 2 - Office/Clerical 10 - Paraprofessional 5 - Paraprofessional 2 - Office/Clerical Lab/Pathology (8705) Hospital Education Palliative Care (8614) Medical/Surgical 2 - Administrative (8603) 2 - Administrative (8618) 2 - Office/Clerical Lab/Blood Bank 1 - Professional 4 - Professional 3 - Administrative (8710) 2 - Technical 3 - Technical 23 - Professional 2 - Technical 2 - Office/Clerical 5 - Paraprofessional 11 - Technical Radiology (8720) 1 - Office/Clerical 18 - Paraprofessional 1 - Administrative Pharmacy (8730) CCU-7 South (8642) 7 - Office/Clerical 12 - Technical 4 - Administrative 2 - ParaProfession 8 - Paraprofessional 31 - Professional 2 - Administrative 7 - East (8620) 7 - Office/Clerical 28 - Paraprofessional 26 - Professional 12 - Professional Pain Mgmt (8689) 3 - Office/Clerical 11 - Technical 4 - Paraprofessional 3 - Technical Physical Therapy 2 - Service Labor 4 - Office/Clerical 3 - Office/Clerical 2 - Office/Clerical (8740) 3 - Technical 6 - Professional Respiratory Care Newborn-High Risk 1 - Administrative 4 - Paraprofessional (8742) (8651) 2 - Office/Clerical 1 - Administrative 1 - Administrative Surgery (8660) Same Day Surgery 16 - Technical 14 - Professional 1 - Administrative (8663) Ultrasound (8749) 1 - Technical 6 - Professional 5 - Professional 1 - Technical Nuclear Medicine 12 - Technical 2 - Paraprofessional 4 - Paraprofessional (8745) Recovery (8665) 2 - Office/Clerical 1 - Office/Clerical 1 - Technical 1 - Administrative Linen (8835) 2 - Paraprofessional 3 - Professional Labor/Delivery Emergency Clinic 2 - Service/Labor 1 - Office/Clerical (8670) (8687) 3 - Administrative 2 - Administrative Housekeeping Dietary (8801) Volunteer Services 22 - Professional 28 - Professional (8840) 3 - Professional (8965) 4 - Technical 5 - Technical 1 - Administrative 1 - Technical 1 - Office/Clerical 6 - Office/Clerical 4 - Paraprofessional 14 - Technical 1 - Office/Clerical 5- Paraprofessional 7 - Office/Clerical 36 - Service/Labor 21 - Service/Labor Community Care (8990) Stores (8955) Personnel (8950) 1 - Technical 8 - Office/Clerical 2 - Administrative 1- Para-Professional 3 - Professional 2 - Office/Clerical 4 - Office/Clerical Signature responsibility assigned to Commissioner, Finance and General Services. This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes Central Supply Laboratory (8702)

269 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Cooper Green Hospital (8500) Health and Public Welfare 31 - Cooper Green Hospital Mission Statement: Cooper Green Hospital is operated by the Jefferson County Commission to provide quality health care to the indigent population of Jefferson County and other persons who may present themselves for care; to provide for the education of health care personnel and advancement of medical knowledge; and to provide for prevention of disease. Objectives: 1. To develop strategic plans to maintain services at the Hospital and division programs to improve the lives of the citizenry. 2. To enhance participation in quality management. 3. To integrate the Jefferson Clinic and medical staff functions. 4. To operate Cooper Green Hospital in a manner that will meet the medical needs of all patients while placing special emphasis on the needs of the indigent population. 5. To provide optimum levels of effective medical care while achieving maximum operating economies consistent with high quality care. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 39,159,250 40,679,511 41,292,611 41,188, % Operating Expenses 45,046,148 39,187,671 48,273,513 47,121, % Capital Outlay 388,057 1,493, NC Total 84,593,455 81,361,143 89,566,124 88,310, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

270 DEPARTMENT: FUNCTION: FUND: Department Insights: OFFICIAL OPERATING BUDGET DEPARTMENT OVERVIEW Cooper Green Hospital (8500) Health and Public Welfare 31 - Cooper Green Hospital Although the Hospital's primary mission is the care for Jefferson County indigent, Medicare and Medicaid comprises approximately 33% of the adult inpatient days. In FY 2009, Medicare and Medicaid reimbursement is expected to total approximately $26,400,000 which is 73% of all receipts. Receipts from other insurers, food, drugs, and supply sales will approximate $10,000,000. Thus, total receipts for all services and patient care programs in FY2009 is expected to be $36,400,000. In addition to inpatient services, the Hospital operates a multi-disciplinary outpatient clinic with 82,000 patient visits anticipated in FY2009 and an emergency clinic with 31,000 visits. The facility provides primary and secondary care. Pediatric care is provided at Children's Hospital and the Jefferson County Department of Health. Tertiary care (third level) is provided through agreements with the University of Alabama at Birmingham Hospital and other hospitals in the area. Critical Issues: One of Cooper Green's improvement stratgies for this year is to redesign the patient appointment system for outpatient and community based clinics and specialty programs. By doing this, they hope to reduce patient waiting time. The hospital also plans to increase regular Medicare facility utilization by offering specialized programs aimed at seniors. They plan to develop initiatives to facilitate Medicaid enrollment and establish a Medicaid Assistor's Program. Finally, the Cooper Green wants to develop a complete inventory management system for the store room to reduce waste and generate optimal inventory levels. They hope to have this process complete by March 31, 2009 Performance/Workload Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Cases (Patients Discharged)* 4,646 4,646 4,690 4,690 4,733 Ambul Visits (Convert to Disch) 8,128 8,128 7,195 7,195 7,223 Efficiency Indicators: Non-Capital Dollars Per Work Processed* $6, $6, $7, $7, $7, Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

271 Jefferson Rehabilitation and Health Center

272 JEFFERSON COUNTY SUMMARY OF OPERATING REVENUES AND APPROPRIATIONS BY FUNCTION COMMUNITY AND ECONOMIC DEVELOPMENT FUNCTION FY Org. FY2006 FY2007 FY2008 FY2009 % No. Organization Name Actual Actual Estimated Budgeted Change Revenues Community and Economic Development 16,269,780 14,624,948 18,411,693 7,719, % Appropriations 2000 Community Devpt. (Fund 01,17&62) 11,788,825 9,035,799 9,984,202 7,228, % 4800 Storm Water Management Authority (Fund 72) 2,600,404 2,104,540 2,555,422 2,290, % TOTAL COMMUNITY AND ECONOMIC DEVELOPMENT 14,389,229 11,140,339 12,539,624 9,518, % NOTES: 1 The Community and Economic Development function supports almost all of its function by dedicated funding. The timing of federal and local budgets sometimes results in seemingly mismatched revenues and expenditures. 2 For readers attempting to add the costs by Function to achieve the yearly totals, it is necessary to add the data found under the Debt Service Fund tab. All Community and Economic Development are in Fund 01. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

273 COMMUNITY DEVELOPMENT ORGANIZATIONAL STRUCTURE Community Development U. S. Department of Housing and Urban Development (HUD) Administration (2000) 1 - Administrative 1 - Office/Clerical Jefferson County Economic and Industrial Development Authority Federal CDBG Program Federal Home Program (Fund 17, Division 2000) (Fund 62, Division 2030) 11 - Professional 1 - Professional 3 - Technical 1 - Paraprofessional 3 - Office/Clerical 2 - Service/Labor County Funded Community Development (Fund 01, Division 2010) (No Assigned Staff) Economic Development (Fund 01, Division 2001) 1 - Administrative 3 - Professional 1 - Technical 1 - Office/Clerical Lead Abatement Program (Fund 17, Division 2050) (No Assigned Staff) State and Federal ESG (Fund 17, Divisions 2060 and 2070) (No Assigned Staff) Work Force Investment (Fund 01, Division 2020) 1 - Professional 12 - Administrative 2 - Office/Clerical Signature responsibility assigned to Commissioner, Roads and Transportation This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes. Footnotes explained in the Department Insight section

274 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Community and Economic Development (2000 and 2001) Community and Economic Development 01 - General Mission Statement: The Department of Community Development plans, promotes, coordinates and implements the development and maintenance of social and economic programs to improve the lives of the residents of Jefferson County. The Department of Economic Development encourages business growth and innovation in Jefferson County Objectives: 1. To target funds for the revitalization and rehabilitation of designated neighborhoods. 2. To provide for housing programs which will meet the County's housing assistance goals. 3. To administer the Community Development Block Grant (CDBG) program in accordance with proper fiscal and regulatory requirements (Fund 17). 4. To implement and administer the federally funded HOME program to provide housing loans for low and moderate income families (Fund 62). 5. To provide jobs and training opportunities for residents of Jefferson County. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel* 701,036 1,164,853 1,798,761 2,159, % Operating Expenses 661,268 3,335,254 4,101,824 1,554, % Capital Outlay NC Total 1,362,304 4,500,107 5,900,585 3,714, % Staffing Levels: Fund 01 - General FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total * Community Development was in the General Fund until FY07. Two new funds were established to record grants. JEFFERSON COUNTY COMMISSION FISCAL YEAR

275 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Community and Economic Development (2000 and 2001) Community and Economic Development 01 - General Critical Issues: The main issue facing Community Development is the lack of funding to meet the grant requests. To meet this challenge, the department plans to apply for additional funding from multi-grant sources, and they hope to increase their funding levels by 5%. The department also faces a personnel shortage, and they hope to reduce their vacancies by 5%. Financial Plan: Fund 17 - Community Development FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 1,103, , , ,738 NC Operating Expenses 6,671,447 3,205,023 1,849,516 1,678,242 NC Capital Outlay 57, NC Total 7,833,000 3,872,973 2,651,457 2,120,980 NC Financial Plan: Fund 62 - Community Development Home Loan FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 92, , , ,759 NC Operating Expenses 2,501, ,837 1,329,557 1,285,652 NC Capital Outlay NC Total 2,593, ,719 1,432,160 1,393,411 NC Performance Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Grant Dollars Administered $ 3,500,000 $ 3,510,202 $4,200,000 $4,226,823 $4,317,346 Efficiency Indicators Non-Capital Dollars Per Work Processed* $1.29 $1.28 $1.40 $1.40 $1.67 Work Processed* Per Position 92,105 92,374 95,455 96,064 98,122 JEFFERSON COUNTY COMMISSION FISCAL YEAR

276 STORM WATER MANAGEMENT AUTHORITY ORGANIZATIONAL STRUCTURE Storm Water Management Authority Alabama Department of Environmental Management (ADEM) Administration (4800) 3 - Administrative 6 - Professional 7 - Technical 3 - Office/Clerical Alabama Water Watch 23 Participating Governments Within Jefferson County Boundaries This department is in shadowed boxes. Other county departments with special interactions are in solid line boxes. Non-county organizations with special interactions are in broken-line boxes

277 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Storm Water Management Authority (4800) Community and Economic Development 72 - Storm Water Management Mission Statement: The Storm Water Management Authority, Inc., under Alabama Department of Environmental Management permit ALS00001, seeks to proactively work with all entities in Jefferson County to provide for monitoring and effective remediation of local storm water quality. Objectives: 1. To operate a public corporation to carry out program objectives. 2. To increase public concern and involvement in water quality issues. 3. To implement better storm water management practices. 4. To educate the business community to its legal obligations and to work with these businesses to develop improved discharge practices. 5. To assure a stable funding basis for the Authority. 6. To standardize testing methods such that all local laboratories can appropriately process samples in compliance with national requirements. 7. To create a better Authority analysis tool by linking Geographic Information System (GIS) and database systems. Financial Plan: FY2006 FY2007 FY2008 FY2009 Percent Description Actual Actual Estimated Budgeted Change Personnel 1,791,854 1,585,716 1,639,718 1,592, % Operating Expenses 699, , , , % Capital Outlay 109,175 9, NC Total 2,600,404 2,104,540 2,555,422 2,290, % Staffing Levels: FY2006 FY2007 FY2008 FY2009 Description Actual Actual Estimated Budgeted Change Full Time Part-time Total JEFFERSON COUNTY COMMISSION FISCAL YEAR

278 DEPARTMENT OVERVIEW DEPARTMENT: FUNCTION: FUND: Storm Water Management Authority (4800) Community and Economic Development 72 - Storm Water Management Department Insights: In 1972 Congress passed significant amendments to the Federal Water Pollution Control Act (commonly known as the Clean Water Act or CWA), which provides that the discharge of any pollutants to navigable waters of the USA from a point source is unlawful except under a National Pollutant Discharge Elimination System (NPDES) permit. At the program outset, industrial process discharges and municipal sewage outfalls were easily identified as responsible for significant amounts of poor water quality. However, as control measures were developed for these discharges, it became evident that more diffuse sources of water pollution were also significant in the total water quality picture. More recent studies concluded that the quality of urban runoff can be adversely impacted by construction, industrial site runoff, illicit and faulty connections, and illegal dumping. These pollutions included heavy metals, pesticides, herbicides, and synthetic organic compounds such as paint, fuel, waste oils, solvents, lubricants, and grease. The CWA was amended when Congress passed the Water Quality Act of 1987 (WQA), which is the current legal enforcement basis. On November 16, 1990, the Environmental Protection Agency (EPA) published the NPDES permit application regulations. Jefferson County combined with 23 municipalities to make application. In July 1995 the State of Alabama passed legislation to provide the basis and funding mechanism for what is now the Storm Water Management Authority, Inc. Performance Measurements: FY2007 FY2007 FY2008 FY2008 FY2009 Estimated Actual Estimated Actual Estimated Number of Complaints Received* Number of Outfall Points Monitored* Number of Instream Points Monitored* Non-Capital Dollars Per Work Processed* $3, $4, $5, $5, $4, Work Processed* Per Position JEFFERSON COUNTY COMMISSION FISCAL YEAR

279 JEFFERSON COUNTY SUMMARY OF OPERATING APPROPRIATIONS BY ORGANIZATIONAL FUND TYPES ALL FUNDS FY FY2006 FY2007 FY2008 FY2009 % Category Actual Actual Estimated Budgeted Change General Government 154,876, ,727, ,393, ,035, % Public Safety 73,952,881 72,216,118 68,147,355 72,545, % Roads & Transportation 42,494,748 37,363,091 40,979,035 44,301, % Environmental Services 173,899, ,129, ,624, ,910, % Health and Public Welfare 99,975,018 95,712, ,595, ,419, % Community & Economic Development 14,389,229 11,140,339 12,539,624 9,518, % Debt Service 26,745,078 23,725,000 26,995, ,110, % GRAND TOTAL 586,333, ,013, ,274, ,840, % 25% 25% 14% 6% 10% 19% 1% General Government Debt Service Roads and Transportation Environmental Services Community and Economic Development Public Safety Health and Public Welfare JEFFERSON COUNTY, ALABAMA FISCAL YEAR

280 DEBT ADMINISTRATION The principal forms of indebtedness that the County is authorized to incur include general obligation bonds, general obligation warrants, general obligation bond anticipation notes, special or limited obligation warrants and various revenue anticipation bonds and warrants relating to enterprises. In addition, the County has the power to enter into certain leases which constitute a charge upon the general credit of the County. Under existing law, the County may issue general obligation bonds only after a favorable vote of the electorate of the County. General and special obligation warrants issued for certain specified purposes may be issued without voter approval. The County Financial Control Act generally prohibits the issuance of warrants by counties unless at the time of such issuance funds are available for payment. Act No enacted at the 1983 First Special Session of the Legislature of Alabama, as amended by Act No of the 1983 Fourth Special Session of the Legislature of Alabama (such acts being codified as through , inclusive, of Code of Alabama 1975), pursuant to which the Warrants are being issued, as well as certain other statutes authorizing Alabama counties to issue general and special obligation warrants for certain specified capital and other similar purposes, expressly negate the application of the County Financial Control Act to such warrants. With certain minor and narrow exceptions, however, Alabama counties may not incur long-term debt for payment of current operating expenses, and the County Financial Control Act has the practical effect of prohibiting deficit financing for current operations. Jefferson County maintains a Debt Service Fund which is used to account for the accumulation of resources for, and the payment of, the County s general long-term debt principal and interest. Receipts from pledged ad valorem taxes and pledged sales and use taxes are deposited into sinking funds used to retire outstanding indebtedness. It is the opinion of management that the sinking fund will continue to provide adequate assets to retire the outstanding debt of Jefferson County. DEBT LIMITS The Alabama Constitution provides that counties may not become indebted in an amount in excess of five percent (5%) of the assessed value of the property situated therein and subject to taxation. The total assessed value of the property in the County as assessed for County taxation (giving effect to all applicable exemptions from such taxation) for the tax year for which taxes became due and payable on October 1, 2008, is $9,189,305,563. Consequently, the constitutional debt limitation applicable to the County is $459,465,278. Under existing law, the amount of any indebtedness chargeable against the constitutional debt limit is reduced by the amount of any escrow or sinking fund held for payment of such indebtedness. Indebtedness chargeable against the constitutional debt limit does not include obligations payable solely from the revenues derived from a project which was acquired with the proceeds of such obligations. Excluding obligations which are not chargeable to the constitutional debt limit because advance refunding escrows have been established for their payment, and taking into account sinking funds established for obligations not fully refunded, the outstanding debt of the County is approximately JEFFERSON COUNTY, ALABAMA FISCAL YEAR

281 $255,515,000. Consequently, the County can incur additional indebtedness in the approximate amount of $203,950,278 (i.e., $459,465,278 less $255,515,000) without violating its constitutional debt limit. DEBT RATIOS The following table presents certain ratios which relate the direct and overlapping debt of the County to other economic and demographic data. Ratio of General Obligation Debt to Assessed Value 3.00% General Obligation Debt Per Capita $ Debt Service Requirement for FY2008 to Total Operating Budget 4.20% CREDIT RATING When the County anticipates issuing debt, an assessment is made of the condition of the County by an independent credit rating agency. The credit agency considers the County s financial health and debt situation, the economic condition of the area and the County s management of its resources as factors in determining its rating. This rating is utilized by potential investors to assess their risks in terms of the County s ability to pay them back when the bonds or notes sold become due. The level of risk an investor must assume translates into the interest rate that will be charged to the County to borrow money. The insurance companies which insured the County s sewer debt have been adversely affected by the sub-prime mortgage crisis which has affected their ability to insure the County s debt causing the County s interest rates to skyrocket and the County s rating to fall. This situation is beginning to affect the County s General Obligation Debt as well. Jefferson County s most recent warrants received the following ratings from independent credit rating agencies: General Obligation: Moody s Investors Service, Inc. Standard & Poor s Corporation B3 D Sewer Revenue: Moody s Investors Service, Inc. Standard & Poor s Corporation C C DEBT SERVICE REQUIREMENTS VS. DEBT SERVICE FUND The next discussion presents the totals associated with debt obligations. The FY2009 budgets at pages , differ slightly due to service fees (trustee fees / letter of credit fees, etc.) included in the operating budgets. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

282 DEBT SERVICE REQUIREMENTS The County issues general obligation warrants providing for the acquisition and construction of major capital facilities. The warrants have been issued for both general government and proprietary activities. General obligation warrants issued for general government purposes are reported as General Long-Term Debt. General obligation warrants are direct obligations of the County, and the County pledges its full faith and credit. Sewer Warrants are supported by revenues from proprietary activities such as user fees and are not dependent upon revenues generated from property taxes. The total debt service requirements for Jefferson County for the Fiscal Year 2009 will be $249,804,227. The general long-term debt service payments will be paid from the Debt Service Fund ($26,753,940) and the Sewer Revenue Warrants will be paid from the Sanitary Operations Fund ($140,147,564). The FY2009 Sanitary Operations debt service budget is $131,050,000, which represents the interest portion of the sewer warrant debt service requirements plus additional appropriations for bank fees, insurance costs, etc. Debt Service Requirements Fiscal Year ,150,000, 6% 11,618,940, 5% 4,311,406, 2% 1,035,000, 0% 15,135,000, 6% 44,041,317, 18% 124,997,564, 50% 33,515,000, 13% General Long-Term Debt Principal General Long-Term Debt - Interest Sewer Warrants - Principal Sewer Warrants - Interest School Warrants - Principal School Warrants - Interest PBA - Principal PBA - Interest NOTE: Percentages may not equal 100% due to rounding. The schedule on the following page shows the total outstanding debt of Jefferson County at October 1, 2008, as well as the debt service requirements for fiscal year 2009 and beyond. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

283 The following schedule shows debt service requirements to maturity for Jefferson County's general obligation warrants and revenue warrants outstanding at October 1, Description OFFICIAL OPERATING BUDGET JEFFERSON COUNTY DEBT SERVICE SCHEDULE FISCAL YEAR Total General Long-Term Debt Outstanding Principal Requirements: 2001-A General Obligation Warrants 28,185,000 8,990,000 9,385,000 9,810, B General Obligation Warrants 120,000, ,695,000 10,150, A General Obligation Warrants A General Obligation Warrants 56,310,000 6,145,000 3,420, ,000 1,135,000 1,135, A General Obligation Warrants 51,020, ,685,000 1,745,000 1,830,000 Total Principal 255,515,000 15,135,000 12,805,000 12,055,000 12,575,000 13,115,000 (64,955,000) Interest Requirements: 2001-A General Obligation Warrants 2,032,250 1,135, , , B General Obligation Warrants 45,934,036 5,439,870 5,439,870 5,439,870 5,420,016 4,935, A General Obligation Warrants A General Obligation Warrants 29,272,346 2,648,727 2,409,603 2,315,003 2,286,607 2,237, A General Obligation Warrants 30,570,573 2,394,893 2,394,893 2,394,893 2,337,603 2,271,293 Total Interest 107,809,205 11,618,940 10,920,441 10,370,491 10,044,226 9,444,323 General Long-Term Debt Principal and Interest 363,324,205 26,753,940 23,725,441 22,425,491 22,619,226 22,559,323 School Warrants Principal Requirements: 2004-A School Warrants 568,065,000 23,065,000 24,220,000 25,430,000 26,765,000 28,170, A School Warrants 167,175,000 5,225,000 5,400,000 5,575,000 5,750,000 5,950, B School Warrants 190,375,000 5,225,000 5,400,000 5,575,000 5,750,000 5,950,000 Total Principal 925,615,000 33,515,000 35,020,000 36,580,000 38,265,000 40,070,000 Interest Requirements: 2004-A School Warrants 321,972,917 31,588,138 30,434,888 29,223,888 27,888,813 26,483, A School Warrants 82,791,488 6,301,412 6,113,036 5,934,746 5,750,678 5,574, B School Warrants 80,972,329 6,151,767 5,982,932 5,808,437 5,628,285 5,442,476 Total Interest 485,736,734 44,041,317 42,530,856 40,967,071 39,267,776 37,500,994 School Warrant Principal and Interest 1,411,351,734 77,556,317 77,550,856 77,547,071 77,532,776 77,570,994 Public Building Authority Principal Requirements: 2006 Series Warrants 85,755,000 1,035,000 1,085,000 1,135,000 4,130,000 4,355,000 Total Principal 85,755,000 1,035,000 1,085,000 1,135,000 4,130,000 4,355,000 Interest Requirements: 2006 Series Warrants 50,290,465 4,311,406 4,262,244 4,207,994 4,162,594 3,956,094 Total Interest 50,290,465 4,311,406 4,262,244 4,207,994 4,162,594 3,956,094 Public Building Warrant Principal and Interest 136,045,465 5,346,406 5,347,244 5,342,994 8,292,594 8,311,094 Sewer Warrants Principal Requirements: 1997-A Sewer Warrants 57,030, A Sewer Warrants 13,740, , , , ,000 1,045, A Sewer Warrants 110,000, C Sewer Warrants 834,000,000 3,000,000 3,100,000 3,200,000 3,400,000 3,600, A Sewer Warrants 25,220,000 3,180,000 3,310,000 3,450,000 3,590,000 3,740, B Sewer Warrants 1,101,227,500 5,400,000 13,850,000 21,695,000 22,550,000 23,500, C Sewer Warrants 1,052,025,000 2,700,000 2,800,000 2,900,000 3,025,000 3,150,000 Total Principal 3,193,242,500 15,150,000 23,970,000 32,195,000 33,560,000 35,035,000 Interest Requirements: 1997-A Sewer Warrants 47,009,616 3,110,704 3,110,704 3,110,704 3,110,704 3,110, A Sewer Warrants 4,481, , , , , , A Sewer Warrants 186,461,000 5,566,000 5,566,000 5,566,000 5,566,000 5,566, C Sewer Warrants 771,993,040 32,634,000 32,514,440 32,390,960 32,261,600 32,124, A Sewer Warrants 3,786, , , , , , B Sewer Warrants 912,203,390 44,295,581 43,876,728 43,033,472 41,965,379 40,853, C Sewer Warrants 947,292,938 37,782,273 37,683,383 37,580,897 37,474,366 37,363,339 Total Interest 2,873,228, ,997, ,190, ,944, ,455, ,900,314 Sewer Warrant Principal and Interest 6,066,470, ,147, ,160, ,139, ,015, ,935,314 Total Debt Service 7,977,192, ,804, ,783, ,454, ,460, ,376,725 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

284 Thereafter ,620,000 11,115,000 11,630,000 12,170,000 12,740,000 13,330,000 13,950,000 14,600, ,160,000 1,185,000 1,210,000 1,235,000 1,250,000 1,270,000 1,285,000 35,320,000 1,915,000 2,000,000 2,095,000 2,195,000 2,330,000 2,465,000 2,590,000 30,170,000 13,695,000 14,300,000 14,935,000 15,600,000 16,320,000 17,065,000 17,825,000 80,090, ,431,465 3,907,017 3,356,216 2,778,290 2,172,242 1,542, , , ,177,275 2,115,719 2,052,850 1,988,669 1,925,000 1,862,000 1,798,125 3,455,249 2,203,583 2,130,813 2,052,813 1,969,013 1,859,263 1,742,763 1,638,000 5,180,750 8,812,323 8,153,549 7,461,879 6,735,972 5,956,505 5,146,793 4,317,780 8,825,983 22,507,323 22,453,549 22,396,879 22,335,972 22,276,505 22,211,793 22,142,780 88,915,983 29,645,000 31,205,000 32,840,000 34,565,000 36,380,000 38,290,000 40,300, ,190,000 6,150,000 6,350,000 6,550,000 6,775,000 6,975,000 7,225,000 7,450,000 91,800,000 6,150,000 6,350,000 6,550,000 6,775,000 6,975,000 7,225,000 7,450, ,000,000 41,945,000 43,905,000 45,940,000 48,115,000 50,330,000 52,740,000 55,200, ,990,000 25,004,725 23,448,363 21,810,100 20,086,000 18,271,337 16,361,387 14,351,163 37,020,465 5,364,383 5,161,330 4,951,675 4,747,367 4,511,728 4,281,436 4,042,891 20,055,938 5,250,213 5,051,482 4,846,287 4,634,627 4,415,704 4,190,314 3,956,845 19,612,960 35,619,321 33,661,175 31,608,062 29,467,994 27,198,769 24,833,137 22,350,899 76,689,363 77,564,321 77,566,175 77,548,062 77,582,994 77,528,769 77,573,137 77,550, ,679,363 4,590,000 4,840,000 5,105,000 5,380,000 5,680,000 6,000,000 6,335,000 36,085,000 4,590,000 4,840,000 5,105,000 5,380,000 5,680,000 6,000,000 6,335,000 36,085,000 3,738,344 3,508,844 3,266,844 3,011,594 2,835,869 2,444,769 2,137,269 8,446,600 3,738,344 3,508,844 3,266,844 3,011,594 2,835,869 2,444,769 2,137,269 8,446,600 8,328,344 8,348,844 8,371,844 8,391,594 8,515,869 8,444,769 8,472,269 44,531, ,565,000 2,045,000 2,585,000 3,200,000 47,635,000 1,095,000 1,155,000 1,215,000 1,275,000 1,340,000 1,410,000 1,480, ,000,000 3,700,000 3,900,000 4,000,000 4,200,000 4,400,000 4,600,000 4,700, ,200,000 3,895,000 4,055, ,785,000 26,005,000 31,580,000 7,275,000 7,550,000 29,350,000 37,775, ,912,500 3,275,000 3,400,000 3,550,000 28,675,000 30,850,000 9,500,000 3,025, ,175,000 36,750,000 38,515,000 40,345,000 42,990,000 46,185,000 47,445,000 50,180,000 2,750,922,500 3,110,704 3,110,704 3,110,704 3,066,493 2,964,766 2,834,547 2,671,844 10,586, , , , , , ,250 37, ,566,000 5,566,000 5,566,000 5,566,000 5,566,000 5,566,000 5,566, ,669,000 31,981,320 31,832,360 31,677,520 31,516,800 31,348,240 31,171,840 30,989, ,550, ,672 86, ,686,371 38,457,279 37,053,747 36,146,005 35,873,373 35,194,782 33,960, ,806,880 37,247,818 37,127,801 37,002,840 36,423,435 35,353,175 34,627,682 34,402, ,223, ,266, ,545, ,716, ,962, ,283, ,504, ,627,240 1,468,835, ,016, ,060, ,061, ,952, ,468, ,949, ,807,240 4,219,758, ,415, ,428, ,378, ,262, ,789, ,178, ,973,188 4,833,885,106 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

285 Debt Service Schedule FY FY2014 Millions FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 Public Building Authority - Prinicpal General Long-Term Debt - Principal School Warrants - Principal Sewer Warrants - Principal Public Building Authority - Interest General Long-Term Debt - Interest School Warrants - Interest Sewer Warrants - Interest -278-

286 CAPITAL IMPROVEMENT BUDGET OVERVIEW Up to this point, the budget plan has focused on the provision of County services for the 2009 fiscal year. While these ongoing costs are the most visible governmental operations, Jefferson County expends significant dollars on the infrastructure necessary to support and expand these services. Significant expenditures occur for the construction, maintenance, repair, and replacement of roads, bridges, sewer trunk lines, wastewater treatment plants, health care facilities for the ill and aged, and various public buildings. In some cases capital improvements must be made to achieve a higher level of service than previously required as is often the case with wastewater treatment facilities. In other cases the capital investment does little more than maintain an effective level of service that already exists in an aging building. To assure a systematic approach to the infrastructure, the Commission considers its five-year capital improvement program during its annual operating budget hearings. BUILDING THE CAPITAL BUDGET The Budget Management Office mails to each department instructions for completion of requests for both an annual operating budget and a five-year capital budget. Generally, expenditures up to $100,000 for renovations that does not impact or distort the operating budget is handled within the operating budget. Any requests for capital expenditures, which are projects exceeding $100,000 and budgeted over a several year period, should be included in the capital budget request package. The capital budget request package asks the department to provide or estimate the total amount of the project; the yearly amount needed in a multi-year project; the split of funding between the County and other sources, if any; the totals already expended, if an existing project; and the amount which the Commission has previously authorized for the project, if any. The department further estimates the annual effect, by fiscal year, upon the operating budget as the project draws to a conclusion. BMO brings such data for the existing projects up to date before the Commission meets on the new capital requests. Capital planning decisions are made with consideration to their overall impact, whether to use current revenues, to enact an increase in taxes or fees, or to issue long-term debt for some new facility. As expected, there is more uncertainty associated with capital improvements that extend into later years. Changes in priorities, resources, and other factors may alter future capital improvement plans. At the annual capital budget hearings, which are open to the public, the Commission indicates any changes it wishes to make to the existing five-year capital project plans and also considers requests for new projects. A public hearing is conducted to consider any recommendations from the general public or other organizations. The Five Year Capital Improvement Plan, which includes the current fiscal year capital budget, is formally adopted during a regular meeting of the Commission. The County maintains a general Capital Improvements Fund and a Road Improvement Fund. Other projects are recorded in the Cooper Green Hospital Fund, the Jefferson Rehabilitation and Health Center Fund, and the Sanitary Operations Fund. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

287 CAPITAL BUDGET CALENDAR April May July August September The Budget Management Office reviews the capital expenditures and develops an estimate of funds available and the bond capacity available if needed. Budget request packages are completed by departments seeking capital projects. BMO staff evaluates requests and schedules meetings with department heads. Budget Management staff develops impact estimates of proposed projects for long-range operating budget and staffing needs. Commission holds open hearings on capital projects as operating budgets are considered, thereby encouraging budgets to be linked and mutually impactful. Commission develops capital plan with funding requirements in preparation for its final presentation, public hearing, and adoption. While the operating budget must be adopted by a legally mandated date, the capital budget and amendments may be delayed by a few weeks where final matters need resolution. RECENT DECISIONS IN THE CAPITAL BUDGET (a) The Commission has continued its practice of using some funds to stimulate external projects, such as health clinics and civic centers, where the Commission finds an external channel ready to proceed with the project. The Commission is especially interested in revitalizing neglected areas of Jefferson County, especially downtown Birmingham. One downtown project that has long been talked about is the expansion of the Birmingham-Jefferson Civic Center. In order for the expansion to occur, the County, City and State have to work together to help fund the project. As of now, there is no consensus on funding, and the expansion has stalled. (b) In addition to projects designed to continue economic growth, Jefferson County is committed to adding value to the communities it serves by providing beautiful green space for its residents to enjoy. Federal funds have been set aside to create trail ways that follow streams or paths of abandoned railroad tracks. The paved, 12 foot wide trail will extend from Brighton in west Jefferson County to downtown Birmingham. The Commission is providing funds in its capital program to complete the Greenway Project. They are also partnering with the Cities of Birmingham, Brookside, Center Point, Tarrant and other organizations to begin work on the 28-mile Five Mile Creek Greenway. (c) The Commission needs to issue additional sewer warrants to fund the overhauling of the sewer collector network and expand the wastewater treatment capacity, as required in the settlement of an extensive lawsuit. The County now has responsibility for the entire system rather than relying on cities to handle the infiltration problems. The Environmental Services Department has developed a Capital Improvement Program for FY2005 and beyond which identifies long term goals and strategic objectives to bring the County into compliance with the federally issued Consent Decree and updated mandates to the Clean Water Act. To view the complete report, readers can go to Jefferson County will also spend $564,000 to reduce overflows caused by grease and to comply with U.S. Clean Water regulations. The money will cover the cost of nine workers and four computers JEFFERSON COUNTY, ALABAMA FISCAL YEAR

288 and printers and five trucks to establish the program. Estimated revenue for the first year is $550,000. The County will require restaurants to pay between $200 and $2,400 to obtain grease trap permits, and county employees will periodically inspect the traps. (d) The County Jail in Bessemer will have a new third floor added to it which will add 188 beds at a cost of $11.2 million. The original jail was designed to hold 125 inmates and currently holds 195 inmates. The additional space will also allow the County to separate violent and nonviolent prisoners. The jail will need to hire 43 new deputies to meet staffing requirements at a cost of $2,059,149. (e) The County s computer system has been extensively modernized and operating and capital budgets are both increased. Major software purchases will be made the Board of Equalization, Tax Collector and Tax Assessor to integrate their computer system. The Commission has also committed $871,000 dollars to purchase a telephone warning system which can call up to 6,000 homes a minute to warn residents of a pending disaster like a flood or chemical spill. (f) The County will replace its old Bessemer satellite offices with a new, modernized building. Construction on the $38 million project began in FY 07 and is expected to be complete this spring. A 350 space parking deck will be built adjacent to the courthouse. The courthouse will require 31 new positions at a cost of $1,512,699. IMPACT ON OPERATING BUDGET AND DEBT SERVICE The following schedule presents projects approved for fiscal years The schedule is divided into four funds, but policy decisions do not differ by category. There are notes in the schedule to clarify the purposes of the projects. Most of the current projects do not have an identifiable impact, but the exceptions include the following where most of the savings will be in power and gas costs when equipment is modernized. (1) The Environmental Services Department has implemented a grease control program and have added nine positions to handle permit costs and inspections. Annual personnel cost is $185,627. Additional equipment cost is $378,733. (2) The Finance Department has added eleven new positions for anticipated staffing needs for implementation of the new SAP financial system. Estimated personnel costs are $249,323. (3) General Services will hire 31 new personnel for the Bessemer courthouse at a cost of $1,512,699. (4) The third floor addition to the Bessemer jail will require 43 new deputies at a cost of $2,059,149. The other projects will have minimal if any impact upon current or future operating budget expenditures. The vast majority of the projects will be contracted out to third parties and will not require any additional staffing or operating costs to Jefferson County. Many of the capital projects have been approved to bring the County into compliance with regulations for handicapped accessibility, clean air, clean water, and similar regulations. Jefferson County pays debt service expenses from operating and capital funds for capital projects. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

289 Capital Projects Approved FY09 Road Improvement Projects County Match Total Brooklane Drive 343, ,750 Bud Holmes At Dewey Heights Road 42, , ,500 Caldwell Mill Road 95, , ,000 Infrastructure Management System 500, ,000 Lindale Road 562, ,500 Main Street Gardendale 68, , ,200 Miscellaneous Right of Way Projects 800, ,000 Morgan Road 1,600,000 6,400,000 8,000,000 Municipal Paving Ketona Camp 0 3,000,000 3,000,000 Municipal Paving Bessemer Camp 0 3,000,000 3,000,000 Patton Chapel Road, Phase I 295,265 1,181,058 1,476,323 Rex Lake Road 204,293 1,838,633 2,042,926 TOPICS Phase VI 445,870 1,783,478 2,229,348 TOPICS Phase VII 42, , ,912 Total 5,000,000 18,651,459 23,651,459 Environmental Services Projects Pump Station Telemetry 150,000 Pump Station Upgrades 100,000 Turkey Creek WWTP Nutrient Removal Improvements 50,000 Cahaba River WWTP Solids Handling Improvements 350,000 Valley Creek WWTP Improvements Phase 8 4,333, Repair & Replacement Contract 2 1,000,000 GPS Survey of Sanitary Sewer Manholes 600,000 Al Seier Pump Station Hydraulic Remediation 1,320, Cured in Place Liner Contract 1 1,000,000 Valley Trunk to Glen Oaks Subdivision 466, Repair and Replacement Contract 1 666,667 Minnesota Avenue Sewer Replacement 750, Cured in Place Liner Contract 2 666, Repair and Replacement Contract 2 222,222 Brick Sewer Replacement 19th Ct N 83,333 Permanent Long Term Flow Monitoring 62,500 Television Inspection for Cahaba SSCS, Contract 4 150,000 Capital Equipment 1,962,100 Total 13,933,489 JEFFERSON COUNTY, ALABAMA FISCAL YEAR

290 FIVE YEAR CAPITAL IMPROVEMENT PROGRAM REMAINING TOTAL BUDGET IMPACT TOTAL MONEY PROPOSED YEARS FOR EXPENDITURES FY09 Staffing FY08 Dollars PROJECT TO BE THROUGH STAFF OPERATING PROJECT TITLE BUDGET EXPENDED FY09 FY10 FY11 FY12 FY13 FY13 IMPACT CAPITAL PROJECTS These projects provide renovations, code compliance and communication upgrades. Motorola Equipment 2,298,458 2,298,458 1,149,229 1,149, ,298, Owner Controlled Insurance Program 1,505,000 1,505, , , ,505, Data Radiio System Upgrade 150, , , , Fire Alarm System & Elevator Upgrade 1,450,000 1,450, , , ,450, Flooring Maintenance Program 560, , , , Roofing Maintenance Program 1,700,000 1,700, , , ,700, Automotive Equipment 4,000,000 4,000,000 2,000,000 2,000, ,000, Board of Equalization/Tax Assessor Major Softw 5,750,000 5,750,000 1,437,500 1,437,500 1,437,500 1,437, ,750, TOTAL PROJECTS - FUND 21 - CAPITAL 17,413,458 17,413,458 7,624,229 6,914,229 1,437,500 1,437, ,413,

291 FIVE YEAR CAPITAL IMPROVEMENT PROGRAM REMAINING TOTAL BUDGET IMPACT TOTAL MONEY PROPOSED YEARS FOR EXPENDITURES FY09 Staffing FY08 Dollars PROJECT TO BE THROUGH STAFF OPERATING PROJECT TITLE BUDGET EXPENDED FY09 FY10 FY11 FY12 FY13 FY13 IMPACT ROADS & TRANSPORTATION PROJECTS These projects are to repave and upgrade existing roadways. R&T: HOPE VI 1,360,545 1,360, , , , ,360, R&T: MCASHAN DRIVE 77,119 77,119 38,560 38, , R&T: BLOSSBURG ROAD 650, , , , , R&T: SHANNON-WENONAH 1,015, , , , , R&T: THOUROUGHFARE 1,948,000 52,479 52, , R&T: CALLWELL MILL ROAD 950, , , , , R&T: MT OLIVE - NEW 789, ,663 93,332 93, , R&T: BUD HOLMES 192, ,500 96,250 96, , R&T: NEW CONSTRUCTION 1,049, ,915 92,958 92, , R&T: KILGORE MEMORIAL 5,690,763 4,007,420 2,003,710 2,003, ,007, R&T: MCASHAN ROAD 1,768,704 82,703 41,352 41, , R&T: 7TH AVENUE SOUTH 1,389,525 1,780 1, , R&T: COUNTY MUNICIPAL 6,000,000 6,000,000 3,000,000 3,000, ,000, R&T: BROOKLANE 343, , , , , R&T: RIGHT OF WAY 800, , , , , R&T: LINDALE 562, , , , , R&T: TOPICS PHASE 2,388, , , , , R&T: MORGAN ROAD 1,018,750 68,786 68, , R&T: PATTON CHAPEL 850, ,625 91,313 91, , R&T: INFRASTRUCTURE MGT. SYSTEM 500, , , , , TOTAL PROJECTS - FUND 22 ROAD CAPITAL IMPROVEMENTS 29,345,759 16,787,093 8,228,312 8,105, , ,787,

292 FIVE YEAR CAPITAL IMPROVEMENT PROGRAM REMAINING TOTAL BUDGET IMPACT TOTAL MONEY PROPOSED YEARS FOR EXPENDITURES FY09 Staffing FY08 Dollars PROJECT TO BE THROUGH STAFF OPERATING PROJECT TITLE BUDGET EXPENDED FY09 FY10 FY11 FY12 FY13 FY13 IMPACT LANDFILL CAPITAL PROJECTS These projects provide a new access road and two new landfills. LF: Various Title D Landfills Projects 481, , , , Total Projects - Fund , , , , Landfill Capital Improvements SANITARY CONSTRUCTION PROJECTS ES: HIGHLANDS SUBDIVISION SSCS 85,867 85,867 42,934 42, , ES: 5 MILE WWTP PIP IMPROVMENTS 4,266, , , , , ES: GARDENDALE SANITARY SEWER IMP 24,357,392 94,721 47,361 47, , ES: 5 MILE COLLECTION SYSTEM REHAB 114,791,495 23,148 11,574 11, , ES: REX LAKE SEWER RELOC 1,156, ,837 67,919 67, , ES: DEARFOOT SEWER EXT PA 107,137, , , , , ES: COSBY TRACT PA 348, , , , , ES: LOWER VALLEY CREEK CN 13 & ,985 66,648 33,324 33, , ES: SURVEY SS EVAL ,393 11,393 5,697 5, , ES: SURVEY SEWER MANHOLES 18,316 18,316 9,158 9, , ES: SURVEY SS AS BUILT 43,068 43,068 21,534 21, , ES: VILLAGE CK REHAB 208,257,296 1,023, , , ,023, ES: LOWER VALLEY CREEK SEWER 30 & 31 1,023, , , , , ES: LOWER VALLEY CREEK ,286 53,866 26,933 26, , ES: EVAL SS AS BUILTS 1 30,372 30,372 15,186 15, , ES: ENG AS BUILTS ,643 26,643 13,322 13, , ES: SHADES CREEK 37,351, , , , , ES: VILLAGE CK WWTP IMPR 8,988,645 7,685,978 3,842,989 3,842, ,685, ES: VALLEY CREEK DESIGN 108,839 88,136 44,068 44, , ES: VALLEY CREEK CONTR 10 INSPECTION 23,235 23,235 11,618 11, , ES: VALLEY CREEK CONTR MGT #9 313, , , , , ES: VALLEY CREEK LOWER REHAB 20 & 21 INSPEC 22,844 22,844 11,422 11, , ES: SHADES CREEK REHAB 7 & 8 CONST MGT 23,954 23,954 11,977 11, , ES: SHADES CREEK TRUNK 193, ,394 96,697 96, , ES: SHADES CREEK MANHOLE #5 15,179 15,179 7,590 7, , ES: VILLAGE CREEK WWTP ODOR CONT 60,057 59,830 29,915 29, , ES: VILLAGE CREEK WWTP 8 OPR 50,175 50,175 25,088 25, , ES: VILLAGE CREEK SS TV INSPEC PROF 332, , , , , ES: LANCE WAY PUMP STATION IMPR 105, ,330 50,665 50, , ES: MORRIS KIMBERLY GEO 100,451 50,225 25,113 25, , ES: WARRIOR WWTP IMP AM1 90,051 90,051 45,026 45, , ES: COLLECTION SYS LT FLOW MONITOR 214, , , , , ES: PROGRAM MGT JEFFCO CONSENT 257, ,232 52,616 52, , ES: BAISE & MILL CONSENT REVIEW 125, ,935 62,968 62, , ES: DESIGN WW PS TELEM SYSTEM 242, , , , , ES: AGREE SEWER EXP MASS PL 156, ,655 78,328 78, ,

293 FIVE YEAR CAPITAL IMPROVEMENT PROGRAM REMAINING TOTAL BUDGET IMPACT TOTAL MONEY PROPOSED YEARS FOR EXPENDITURES FY09 Staffing FY08 Dollars PROJECT TO BE THROUGH STAFF OPERATING PROJECT TITLE BUDGET EXPENDED FY09 FY10 FY11 FY12 FY13 FY13 IMPACT ES: IMPROVEMENTS ENG & ADM 34,027 29,720 14,860 14, , ES: 2008 SS MANHOLES # 1 654, , , , ES: PUMP STATION TELEMETRY 150, ,000 75,000 75, , ES: PUMP STATION UPGRADES 100, ,000 50,000 50, , ES: TURKEY CREEK WWTP REMOVAL IMP 50,000 50,000 25,000 25, , ES: CAHABA RIVER WWTP IMP 350, , , , , ES: VALLEY CREEK WWTP IMP 4,333,333 4,333,333 2,166,667 2,166, ,333, ES: 2008 REPAIR & REPLACEMENT # 2 1,000,000 1,000, , , ,000, ES: GPS SURVEY SANITARY & SEWER 600, , , , , ES: AL SEIER PUMP STATION HYDR 1,320,000 1,320, , , ,320, ES: 2009 CURED PLACE LINER # 1 1,000,000 1,000, , , ,000, ES: VALLEY TRUNK GLEN OAKS SUBDIV 466, , , , , ES: 2009 REPAIR & REPLACEMENT 666, , , , , ES: MINNESOTA AVENUE SEWER REPL 750, , , , , ES: 2009 CURED PLACE LINER # 2 666, , , , , ES: 2009 REPAIR & REPLACEMENT # 2 222, , , , , ES: BRICK SEWER REPLAC 19TH CT N 83,333 83,333 41,667 41, , ES: PERM LONG TERM FLOW MONT 62,500 62,500 31,250 31, , ES: TELEVISION INSPECT CAHABA SSCS # 150, ,000 75,000 75, , Total Sanitary Sewer Projects - Fund ,742,454 25,449,985 12,724,992 12,724, ,122, TOTAL PROJECTS - ENVIRONMENTAL SERVICES IMPROVEMENTS 524,223,586 25,930,429 13,205,436 12,724, ,603, GRAND TOTAL OF PROJECTS 570,982,803 60,130,980 29,057,977 27,744,488 1,891,015 1,437, ,803,

294 FINAL BUDGETED VERSUS ACTUAL REVENUES The following schedule reflects a comparison of final adopted revenue estimates for fiscal year 2007 as compared to actual revenues for the fiscal year. The schedule below is summarized by fund type. Actual revenues for all funds for fiscal year 2007 were $26 million above the budgeted amounts due primarily to investment income exceeding budgeted amounts. FY 2007 FY 2007 FY 2007 Over (Under) % Budgeted Actual Budget Received General Fund $ 283,627,776 $ 286,742,864 $ 3,115, % Special Revenue Funds 84,209,855 89,348,462 5,138, % Debt Service Fund 1,300,000 9,729,600 8,429, % Enterprise Funds 216,897, ,166,850 8,268, % Trust and Agency Funds 4,402,936 6,313,295 1,910, % $ 590,438,517 $ 617,301,071 $ 26,862, % The General Fund was about $3 million over the budgeted revenues due to an increase in occupationa tax collection and an increase in interest earnings. The Special Revenue Funds collected were about $5 million more than had been anticipated. The Debt Service Fund was about $8 million over budget due to interest earnings. The Enterprise Funds were about $8 million over budgeted revenues due primarily to increases in collection in the charges for services catergory. The Trust and Agency Funds revenues were $1.9 million over revenue estimates due primarily to the timin of federal grants being received for FY JEFFERSON COUNTY, ALABAMA FISCAL YEAR

295 Source TAXES AND PENALTIES JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL REVENUES GENERAL FUND FY2007 FY2007 Final FY2007 FY2007 Over (Under) % Budgeted Actual Budget Received General Property Taxes 62,426,162 62,426,162 0 NC Other Property Taxes and Penalties NC General Sales Taxes 32,456,429 32,456,429 0 NC Other Sales Taxes and Penalties 1,515,224 1,722, , % Miscellaneous Taxes and Penalties 4,592,841 5,368, , % Subtotal Taxes and Penalties 100,990, ,973, , % LICENSES AND PERMITS Occupational Taxes 65,427,650 67,102,708 1,675, % Business Licenses and Permits 6,196,441 6,525, , % Other Licenses and Permits 1,500,200 1,473,529 (26,671) 98.22% Subtotal Licenses and Permits 73,124,291 75,101,783 1,977, % INTERGOVERNMENTAL REVENUES Federal Grants 27,744,388 27,744, % State Grants 31,010,159 31,010, % Local Grants 11,630,472 11,630, % Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 70,385,019 70,385, % CHARGES FOR SERVICES General Government 24,485,155 23,048,068 (1,437,087) 94.13% Courts and Public Safety 9,146,995 9,658, , % Environmental Services NC Health and Public Welfare 29,426 0 (29,426) NC Subtotal Charges for Services 33,661,576 32,706,531 (955,045) 97.16% MISCELLANEOUS REVENUES Interest Earnings 2,007,726 3,397,451 1,389, % Other Miscellaneous Items 3,131,607 2,375,770 (755,837) 75.86% Proceeds From Sale of Fixed Assets 326, , , % Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 5,466,234 6,576,202 1,109, % TOTAL - GENERAL FUND 283,627, ,742,864 3,115, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

296 Source TAXES AND PENALTIES JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL REVENUES SPECIAL REVENUE FUNDS FY2007 FY2007 Final FY2007 FY2007 Over (Under) % Budgeted Actual Budget Received General Property Taxes 39,066,067 39,066, % Other Property Taxes and Penalties NC General Sales Taxes 43,998,052 43,998, % Other Sales Taxes and Penalties 0 3,313,981 3,313,981 NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties 83,064,119 86,378,100 3,313, % LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants 723, ,678 3, % Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 723, ,678 3, % CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare 0 1,603,610 1,603,610 NC Subtotal Charges for Services 0 1,603,610 1,603,610 NC MISCELLANEOUS REVENUES Interest Earnings 80, , , % Other Miscellaneous Items 342, (342,435) 0.01% Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 422, , , % TOTAL - SPECIAL REVENUE FUNDS 84,209,855 89,348,462 5,138, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

297 Source TAXES AND PENALTIES JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL REVENUES DEBT SERVICE FUND FY 2005 FY2007 Final FY2007 FY2007 Over (Under) % Budgeted Actual Budget Received General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants 1,300,000 1,634, , % Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 1,300,000 1,634, , % CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services NC MISCELLANEOUS REVENUES Interest Earnings 0 8,095,600 8,095,600 NC Other Miscellaneous Items NC Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 0 8,095,600 8,095,600 NC TOTAL - DEBT SERVICE FUND 1,300,000 9,729,600 8,429, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

298 Source TAXES AND PENALTIES JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL REVENUES ENTERPRISE FUNDS FY2007 FY2007 Final FY2007 FY2007 Over (Under) % Budgeted Actual Budget Received General Property Taxes 5,304,401 5,343,729 39, % Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties 5,304,401 5,343,729 39, % LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits 7, NC Subtotal Licenses and Permits 7, NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants 99, , % Local Grants NC Medicaid Disproportionate Share Revenues 7,150,000 7,150, % Subtotal Intergovernmental Revenues 7,249,270 7,250, % CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services 144,401, ,464,342 9,062, % Health and Public Welfare 41,999,662 52,027,804 10,028, % Subtotal Charges for Services 186,401, ,492,146 19,090, % MISCELLANEOUS REVENUES Interest Earnings 16,718,000 6,550,067 (10,167,933) 39.18% Other Miscellaneous Items 1,148, ,414 (792,269) 31.03% Proceeds From Sale of Fixed Assets 69, , , % Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 17,935,988 7,080,960 (10,855,028) 39.48% TOTAL - ENTERPRISE FUNDS 216,897, ,166,850 8,275, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

299 JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL REVENUES TRUST AND AGENCY FUNDS FY2007 FY2007 Final FY2007 FY2007 Over (Under) % Source Budgeted Actual Budget Received TAXES AND PENALTIES General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits 153, ,327 (773) 99.50% Subtotal Licenses and Permits 153, ,327 (773) NC INTERGOVERNMENTAL REVENUES Federal Grants 683,216 2,787,132 2,103, % State Grants 20,687 0 (20,687) 0.00% Local Grants 2,984,068 2,505,773 (478,295) 83.97% Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 3,687,971 5,292,905 1,604, % CHARGES FOR SERVICES General Government NC Courts and Public Safety 484, ,784 61, % Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services 484, , % MISCELLANEOUS REVENUES Interest Earnings 22,500 74,961 52, % Other Miscellaneous Items 54, , , % Proceeds From Sale of Fixed Assets 0 0 NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 77, , , % TOTAL - TRUST AND AGENCY FUNDS 4,402,936 6,313,295 1,849, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

300 JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL REVENUES ALL FUNDS FY2007 FY2007 Final FY2007 FY2007 Over (Under) % Source Budgeted Actual Budget Received TAXES AND PENALTIES General Property Taxes 106,796, ,835,958 39, % Other Property Taxes and Penalties NC General Sales Taxes 76,454,481 76,454, % Other Sales Taxes and Penalties 1,515,224 5,036,220 3,520, % Miscellaneous Taxes and Penalties 4,592,841 5,368, , % Subtotal Taxes and Penalties 189,359, ,695,158 4,335, % LICENSES AND PERMITS Occupational Taxes 65,427,650 67,102,708 1,675, % Business Licenses and Permits 6,196,441 6,525, , % Other Licenses and Permits 1,660,300 1,625,856 (34,444) 97.93% Subtotal Licenses and Permits 73,284,391 75,254,110 1,969, % INTERGOVERNMENTAL REVENUES Federal Grants 28,427,604 30,531,520 2,103, % State Grants 33,153,369 33,470, , % Local Grants 14,614,540 14,136,245 (478,295) 96.73% Medicaid Disproportionate Share Revenues 7,150,000 7,150, % Subtotal Intergovernmental Revenues 83,345,513 85,288,617 1,943, % CHARGES FOR SERVICES General Government 24,485,155 23,048,068 (1,437,087) 94.13% Courts and Public Safety 9,631,519 10,204, , % Environmental Services 144,401, ,464,342 9,062, % Health and Public Welfare 42,029,088 53,631,414 11,602, % Subtotal Charges for Services 220,547, ,348,071 19,800, % MISCELLANEOUS REVENUES Interest Earnings 18,828,226 18,758,105 (70,121) 99.63% Other Miscellaneous Items 4,677,614 2,979,550 (1,698,064) 63.70% Proceeds From Sale of Fixed Assets 396, , , % Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 23,902,046 22,715,115 (1,186,931) 95.03% GRAND TOTAL - ALL FUNDS 590,438, ,301,071 26,862, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

301 BUDGETED VERSUS ACTUAL EXPENDITURES The following schedule reflects a comparison of the Commission amended appropriations for fiscal year as compared to actual expenditures for fiscal year Actual expenditures for all funds for fiscal year 2007 were $143 million under final budgeted amounts. In all funds, a portion of the difference is due to Jefferson County's method of budgeting for personnel positions at full strength. Therefore, vacancies occurring throughout the fiscal year create a budget surplus at the end of the fiscal year in the operating budgets. This surplus allows Jefferson County some flexibility in regard to unanticipated expenditures occurring during the year. FY2007 Final FY2007 FY2007 Over / (Under) Percent Budgeted Actual Budget Expended General Fund $ 320,136,495 $ 261,872,230 $ (58,264,265) 81.80% Special Revenue Fund 10,502,020 3,872,973 (6,629,047) 36.88% Debt Service Fund 36,166,561 23,725,000 (12,441,561) 65.60% Enterprise Funds 332,215, ,841,687 (59,373,353) 82.13% Trust and Agency Funds 12,771,671 5,702,017 (7,069,654) 44.65% $ 711,791,787 $ 568,013,907 $ (143,777,880) 79.80% Actual General Fund expenditures for fiscal year were $58 million less than final budgeted amounts. The final budgeted amounts are higher mainly due to rollovers and grants. Debt Service Funds expenditures for Fiscal Year were $12 million under final budgeted amounts. Enterprise Funds expenditures for fiscal year were $59 million less than final budgeted amounts. Sanitary Operations Fund expenditures were $41 million under budget, due to ongoing debt refinancing at lower interest rates. Actual Trust and Agency Funds expenditures for Fiscal Year were $7 million under final budgeted amounts. For FY 2007, the County's original budget was $651,267,474; however, the final budgeted amount was $711,791,787 showing an increase in budget of $60,524,313. This increase is due to department's requesting budget increases after the budget was approved, budget amounts rolling to cover purchase orders that carried to the next fiscal year and grants that were carried over or awarded in the current year. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

302 Final FY2007 Org. FY2007 FY2007 Over (Under) % No. Organization Name Budgeted Actual Budget Expended General Fund (Fund 01) OFFICIAL OPERATING BUDGET JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL EXPENDITURES GENERAL FUND FY Jefferson County Commission 4,067,910 2,923,943 (1,143,967) 71.88% 0200 Probate Court 6,644,002 4,521,926 (2,122,076) 68.06% 0300 Family Court 8,881,770 7,111,684 (1,770,086) 80.07% 0400 State Courts 2,933,380 2,454,131 (479,249) 83.66% 0500 District Attorney-Birmingham/Bessemer 7,438,113 6,719,816 (718,297) 90.34% 0700 Law Library 230, ,694 (11,032) 95.22% 0800 Finance 8,187,279 5,818,375 (2,368,904) 71.07% 0804 Budget Management 893, ,671 (164,773) 81.56% 1000 Human Resources 3,317,638 2,621,911 (695,727) 79.03% 1100 Revenue 10,477,353 8,829,287 (1,648,066) 84.27% 1200 County Attorney 1,442,393 1,637, , % 1300 Board of Equalization 4,414,678 3,528,653 (886,025) 79.93% 1400 Tax Assessor 4,854,514 4,320,371 (534,143) 89.00% 1500 Tax Collector 3,145,551 2,702,776 (442,775) 85.92% 1600 Treasurer 735, ,373 (73,821) 89.96% 1700 Personnel Board 11,031,880 10,364,922 (666,958) 93.95% 2000 Community Development 4,500,107 4,500, % 2100 Land Development 2,821,925 2,556,839 (265,086) 90.61% 2200 Information Technology 12,710,974 9,642,658 (3,068,316) 75.86% 2400 General Services 34,495,337 29,357,691 (5,137,646) 85.11% 2500 Board of Registrars 1,205,847 1,033,257 (172,590) 85.69% 2600 Fleet Management 9,869,618 8,183,074 (1,686,544) 82.91% 2700 Central Laundry 691, ,218 (182,672) 73.60% 3000 Cooperative Extension 161, ,193 (4,409) 97.27% 3200 Office of Senior Citizens Services 11,261,477 10,950,873 (310,604) 97.24% 4100 Sheriff 62,323,421 59,864,834 (2,458,587) 96.06% 4200 Youth Detention 4,715,389 4,862, , % 4300 Coroner/Medical Examiner 2,735,939 2,573,109 (162,830) 94.05% 4400 Inspection Services 2,407,819 2,261,728 (146,091) 93.93% 3101 Non-Departmental (Fund 01) 56,449,144 31,074,753 (25,374,391) 55.05% 5100 Roads and Transportation 34,483,606 29,180,017 (5,303,589) 84.62% 7900 Environmental Protection 606, , % TOTAL GENERAL FUND 320,136, ,872,230 (58,264,265) 81.80% JEFFERSON COUNTY, ALABAMA FISCAL YEAR

303 JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL EXPENDITURES SPECIAL REVENUE FUNDS FY2007 Final FY2007 Org. FY2007 FY2007 Over (Under) % No. Organization Name Budgeted Actual Budget Expended Special Revenue Funds of Jefferson County Community Development (Fund 17) 2000 Community Development 10,502,020 3,872,973 (6,629,047) 36.88% Total Community Development Fund 10,502,020 3,872,973 (6,629,047) 36.88% TOTAL SPECIAL REVENUE FUNDS 10,502,020 3,872,973 (6,629,047) 36.88% JEFFERSON COUNTY, ALABAMA FISCAL YEAR

304 JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL EXPENDITURES DEBT SERVICE FUND FY2007 Final FY2006 Org. FY2007 FY2007 Over (Under) % No. Organization Name Budgeted Actual Budget Expended Debt Service Funds of Jefferson County Debt Service Fund (Fund 95) 3101 Debt Service 36,166,561 23,725,000 (12,441,561) 65.60% TOTAL DEBT SERVICE FUND 36,166,561 23,725,000 (12,441,561) 65.60% JEFFERSON COUNTY, ALABAMA FISCAL YEAR

305 JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL EXPENDITURES ENTERPRISE FUNDS FY2007 Final FY2007 Org. FY2007 FY2007 Over (Under) % No. Organization Name Budgeted Actual Budget Expended Enterprise Funds of Jefferson County Cooper Green Hospital Fund (Fund 31) 8500 Cooper Green Hospital 96,610,528 81,361,143 (15,249,385) 84.22% Total Cooper Green Hospital Fund 96,610,528 81,361,143 (15,249,385) 84.22% Rehabilitation & Health Center Fund (Fund 32) 8300 Rehabilitation & Health Center 17,089,626 14,350,889 (2,738,737) 83.97% Total R&HC Fund 17,089,626 14,350,889 (2,738,737) 83.97% Sanitary Operations Fund (Fund 34) 0805 Finance-Sewer Services 4,725,507 4,474,844 (250,663) 94.70% 7100 Sanitation-Administration 4,437,401 3,473,159 (964,242) 78.27% 7200 Sanitation-Engineering & Construction 10,817,066 8,844,845 (1,972,221) 81.77% 7300 Sanitation-Waste Water Treat. Plants 27,856,268 33,061,489 5,205, % 7400 Sanitation-Barton Laboratory 2,919,528 2,415,754 (503,774) 82.74% Non-Departmental 5,034, ,643 (4,548,513) 9.65% Debt Service 162,724, ,373,921 (38,351,039) 76.43% Total Sanitary Operations Fund 218,514, ,129,655 (41,385,231) 81.06% TOTAL ENTERPRISE FUNDS 332,215, ,841,687 (59,373,353) 82.13% JEFFERSON COUNTY, ALABAMA FISCAL YEAR

306 Final FY2007 Org. FY2007 FY2007 Over (Under) % No. Organization Name Budgeted Actual Budget Expended Trust and Agency Funds of Jefferson County OFFICIAL OPERATING BUDGET JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL EXPENDITURES TRUST AND AGENCY FUNDS FY2007 Community Development Home Grant Fund (Fund 62) 2030 Community Development Home Loan 4,035, ,719 (3,373,129) 16.42% Total Home Grant Fund 4,035, ,719 (3,373,129) 16.42% Emergency Management Agency Fund (Fund 63) 4500 Emergency Management Agency 5,368,772 2,654,402 (2,714,370) 49.44% Total EMA Fund 5,368,772 2,654,402 (2,714,370) 49.44% Pension Fund (Fund 71) 1800 Pension Fund 485, ,356 (205,290) 57.73% Total Pension Fund 485, ,356 (205,290) 57.73% JEFFERSON COUNTY, ALABAMA FISCAL YEAR

307 JEFFERSON COUNTY FINAL BUDGETED VERSUS ACTUAL EXPENDITURES TRUST AND AGENCY FUNDS FY2007 Final FY2007 Org. FY2007 FY2007 Over (Under) % No. Organization Name Budgeted Actual Budget Expended Storm Water Management Authority Fund (Fund 72) 4800 Storm Water Management Authority 2,881,405 2,104,540 (776,865) 73.04% Total Storm Water Management Authority Fund 2,881,405 2,104,540 (776,865) 73.04% TOTAL TRUST AND AGENCY FUNDS 12,771,671 5,702, % GRAND TOTAL ALL FUNDS 711,791, ,013,907 (143,777,880) 79.80% JEFFERSON COUNTY, ALABAMA FISCAL YEAR

308 Office of Senior Citizen Services

309 ORIGINAL OPERATING BUDGET FINAL VERSUS ORIGINAL BUDGETED REVENUES To understand the differences between Final Revenue Budget totals and the Original Revenue Budget totals, it is helpful to consider several types of actions that usually occur during the typical budget year. As explained more fully at pages 13-17, at the annual hearings on operating and capital budgets, the departments indicate their estimates and justify their requests. A few weeks later, the Commission meets with the budget staff to finalize approved expenditure budgets to be within the best and most recent revenue estimates and fund balance estimates. The plans and requests which can t be approved are rarely completely gone from consideration, and if there is reason to amend the revenue budget, the Commissioners are willing to add more budget for expenditures. In practice, additions to the expenditure budget are most quickly accepted when both the revenue and the expenditure budgets are raised together. Many different actions can cause the revenue estimates to be changed during the new budget year. (1) DEBT: The Finance Department looks for opportunities to refinance existing debt to the benefit of the County, and a change to both revenue and expenditure budgets occur. These dollar amounts are often substantial in the Debt Service Fund, recently involving as much as $203,000,000 revenue and $100,000,000 in expenditures in one fund on the same day. Therefore, bond issues are not included in their comparisons. (2) ECONOMIC TRENDS: BMO watches reports from state and local revenue departments, universities, and national publications for trends which might impact adopted revenue budgets positively or negatively. These dollar amounts are often significant in the General Fund (Fund 01, sales taxes and occupational taxes, interest earnings), Indigent Care Fund (Fund 12, sales taxes), Road Fund (Fund 13, property taxes), Bridge and Public Building Fund (Fund 15, property taxes) and Sanitary Fund (Fund 34, property taxes and interest earnings). (3) LAW: Changes in laws and court decisions modify revenue expectations. While such a change could occur in any fund, the most notable recent changes have been in the General Fund (Fund 01, loss of franchise tax, threat to occupational tax) and Sanitary Fund (Fund 34, consent decree on streamwater standards), with millions of revenue dollars involved or threatened. (4) GRANTS: When the County receives new grants, both the revenue and expenditure budgets are changed. While such a change could occur in many funds, the more noteworthy changes have been in the General Fund (Fund 01, COPS and MORE grants), Senior Citizens Services Fund (Fund 14, federal grants), Community Development Funds (Fund 17, lead paint grant; Funds 61 and 62, housing grants), Cooper Green Hospital Fund (Fund 31, HIV grants), and Emergency Management Agency Fund (Fund 63, terrorism grants), recently ranging from $10,000 to $1,500,000 in a fund. In addition to these adjustments, whenever an existing grant is rolled-over between years, BMO considers whether there is revenue anticipated in the new budget year. In some cases there are funds yet to be received but in some cases the prior year recorded the revenues. Please see the discussion at page 356 for further clarification about grants and roll-overs. It is the practice of the budget staff to re-estimate revenue amounts on a routine basis and to place material change amounts on the Commission agenda for revenue increases/decreases so that the official revenue budget fund total remains useful for subsequent years planning purposes. This practice is more closely observed for funds which depend on the General Fund than those which involve federal funds or full reimbursement. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

310 Source TAXES AND PENALTIES JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED REVENUES GENERAL FUND FY 2007 FY 2007 Final As Final FY 2007 Original FY 2007 Increase % Of Budgeted Budgeted (Decrease) Original General Property Taxes 62,426,162 66,395,033 (3,968,871) 94.02% Other Property Taxes and Penalties NC General Sales Taxes 32,456,429 51,493,427 (19,036,998) 63.03% Other Sales Taxes and Penalties 1,515,224 24,063,080-22,547, % Miscellaneous Taxes and Penalties 4,592,841 4,773,483 (180,642) 96.22% Subtotal Taxes and Penalties 100,990, ,725,023 (45,734,367) 68.83% LICENSES AND PERMITS Occupational Taxes 65,427,650 65,427, % Business Licenses and Permits 6,196,441 5,873, , % Other Licenses and Permits 1,500,200 1,500, % Subtotal Licenses and Permits 73,124,291 72,801, , % INTERGOVERNMENTAL REVENUES Federal Grants 27,744,388 23,428,687 4,315, % State Grants 31,010,159 27,030,159 3,980, % Local Grants 11,630,472 11,245, , % Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 70,385,019 61,704,272 8,680, % CHARGES FOR SERVICES General Government 24,485,155 40,226,716 (15,741,561) 60.87% Courts and Public Safety 9,146,995 8,922, , % Environmental Services NC Health and Public Welfare 29,426 29,426 0 NC Subtotal Charges for Services 33,661,576 49,178,180 (15,516,604) 68.45% MISCELLANEOUS REVENUES Interest Earnings 2,007,726 2,007, % Other Miscellaneous Items 3,131,607 3,103,677 27, % Proceeds From Sale of Fixed Assets 326, ,069 74, % Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 5,466,234 5,363, , % TOTAL - GENERAL FUND 283,627, ,772,596 (52,144,820) 84.47% JEFFERSON COUNTY, ALABAMA FISCAL YEAR

311 Source TAXES AND PENALTIES JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED REVENUES SPECIAL REVENUE FUNDS FY 2007 FY 2007 Final As Final FY 2007 Original FY 2007 Increase % Of Budgeted Budgeted (Decrease) Original General Property Taxes 39,066,067 39,066, % Other Property Taxes and Penalties NC General Sales Taxes 43,998,052 43,998, % Other Sales Taxes and Penalties 0 3,116,948 (3,116,948) NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties 83,064,119 86,181,067 (3,116,948) 96.38% LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants 723, , % Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 723, , % CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services NC Health and Public Welfare 0 0 NC Subtotal Charges for Services NC MISCELLANEOUS REVENUES Interest Earnings 80,000 80, % Other Miscellaneous Items 342,483 35, , % Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 422, , , % TOTAL - SPECIAL REVENUE FUNDS 84,209,855 87,019,320 (2,809,465) 96.77% JEFFERSON COUNTY, ALABAMA FISCAL YEAR

312 Source TAXES AND PENALTIES JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED REVENUES DEBT SERVICE FUND FY 2007 FY 2007 Final As Final FY 2007 Original FY 2007 Increase % Of Budgeted Budgeted (Decrease) Original General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants 1,300,000 1,300, % Local Grants NC Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 1,300,000 1,300, % CHARGES FOR SERVICES General Government 0 8,500 (8,500) 0.00% Courts and Public Safety NC Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services 0 8, % MISCELLANEOUS REVENUES Interest Earnings NC Other Miscellaneous Items NC Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues NC TOTAL - DEBT SERVICE FUND 1,300,000 1,308, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

313 Source TAXES AND PENALTIES JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED REVENUES ENTERPRISE FUNDS FY 2007 FY 2007 Final As Final FY 2007 Original FY 2007 Increase % Of Budgeted Budgeted Decrease Original General Property Taxes 5,304,401 5,304, % Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties 5,304,401 5,304, % LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits 7, NC Subtotal Licenses and Permits NC INTERGOVERNMENTAL REVENUES Federal Grants NC State Grants 99,270 99, % Local Grants NC Medicaid Disproportionate Share Revenues 7,150,000 7,150, % Subtotal Intergovernmental Revenues 7,249,270 7,249, % CHARGES FOR SERVICES General Government NC Courts and Public Safety NC Environmental Services 144,401, ,384,529 17, % Health and Public Welfare 41,999,662 46,228,167 (4,228,505) 90.85% Subtotal Charges for Services 186,401, ,612,696 (4,211,405) 97.79% MISCELLANEOUS REVENUES Interest Earnings 16,718,000 48,719,689 (32,001,689) 34.31% Other Miscellaneous Items 1,148, , , % Proceeds From Sale of Fixed Assets 69,305 69, % Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 17,935,988 49,005,174 (31,069,186) 36.60% TOTAL - ENTERPRISE FUNDS 216,897, ,171,541 (35,280,591) 86.01% JEFFERSON COUNTY, ALABAMA FISCAL YEAR

314 JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED REVENUES TRUST AND AGENCY FUNDS FY 2007 FY 2007 Final As Final FY 2007 Original FY 2007 Increase % Of Source Budgeted Budgeted (Decrease) Original TAXES AND PENALTIES General Property Taxes NC Other Property Taxes and Penalties NC General Sales Taxes NC Other Sales Taxes and Penalties NC Miscellaneous Taxes and Penalties NC Subtotal Taxes and Penalties NC LICENSES AND PERMITS Occupational Taxes NC Business Licenses and Permits NC Other Licenses and Permits 153, , % Subtotal Licenses and Permits 153, ,100 0 NC INTERGOVERNMENTAL REVENUES Federal Grants 683, ,868 (117,652) 85.31% State Grants 20,687 33,750 (13,063) 61.29% Local Grants 2,984,068 2,984, % Medicaid Disproportionate Share Revenues NC Subtotal Intergovernmental Revenues 3,687,971 3,818,686 (130,715) 96.58% CHARGES FOR SERVICES General Government NC Courts and Public Safety 484, , % Environmental Services NC Health and Public Welfare NC Subtotal Charges for Services 484, , % MISCELLANEOUS REVENUES Interest Earnings 22,500 22, % Other Miscellaneous Items 54,841 53,672 1, % Proceeds From Sale of Fixed Assets NC Gain on Sale of Fixed Assets NC Proceeds From Issuance of General Long Term Debt NC Subtotal Miscellaneous Revenues 77,341 76,172 1, % TOTAL - TRUST AND AGENCY FUNDS 4,402,936 4,532,482 (129,546) 97.14% JEFFERSON COUNTY, ALABAMA FISCAL YEAR

315 JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED REVENUES ALL FUNDS FY 2007 FY 2007 Final As Final FY 2007 Original FY 2007 Increase % Of Source Budgeted Budgeted (Decrease) Original TAXES AND PENALTIES General Property Taxes 106,796, ,765,501 (3,968,871) 96.42% Other Property Taxes and Penalties NC General Sales Taxes 76,454,481 95,491,479 (19,036,998) 80.06% Other Sales Taxes and Penalties 1,515,224 27,180,028 (25,664,804) 5.57% Miscellaneous Taxes and Penalties 4,592,841 4,773,483 (180,642) 96.22% Subtotal Taxes and Penalties 189,359, ,210,491 (48,851,315) 79.49% LICENSES AND PERMITS Occupational Taxes 65,427,650 65,427, % Business Licenses and Permits 6,196,441 5,873, , % Other Licenses and Permits 1,660,300 1,653,300 7, % Subtotal Licenses and Permits 73,284,391 72,954, , % INTERGOVERNMENTAL REVENUES Federal Grants 28,427,604 24,229,555 4,198, % State Grants 33,153,369 29,186,432 3,966, % Local Grants 14,614,540 14,229, , % Medicaid Disproportionate Share Revenues 7,150,000 7,150, % Subtotal Intergovernmental Revenues 83,345,513 74,795,481 8,550, % CHARGES FOR SERVICES General Government 24,485,155 40,235,216 (15,750,061) 60.86% Courts and Public Safety 9,631,519 9,406, , % Environmental Services 144,401, ,384,529 17, % Health and Public Welfare 42,029,088 46,257,593 (4,228,505) 90.86% Subtotal Charges for Services 220,547, ,283,900 (19,736,509) 91.79% MISCELLANEOUS REVENUES Interest Earnings 18,828,226 50,829,915 (32,001,689) 37.04% Other Miscellaneous Items 4,677,614 3,408,529 1,269, % Proceeds From Sale of Fixed Assets 396, ,374 74, % Gain on Sale of Fixed Assets NC Proceeds From Issuance of General NC Long Term Debt NC Subtotal Miscellaneous Revenues 23,902,046 54,559,818 (30,657,772) 43.81% GRAND TOTAL - ALL FUNDS 590,438, ,804,439 (90,365,922) 86.73% JEFFERSON COUNTY, ALABAMA FISCAL YEAR

316 ORIGINAL OPERATING BUDGET FINAL VERSUS ORIGINAL BUDGETED EXPENDITURES To understand the differences between Final Expenditure Budget totals and the Original Expenditure Budget totals, it is helpful to understand several types of actions that occur during the typical budget year. As explained more fully at pages 13-17, at the annual hearings on operating and capital budgets, the departments indicate their plans and justify their requests. A few weeks after the department-bydepartment hearings, the Commission meets with the Budget Office to develop approved expenditure budgets to be within the best and most recent revenue estimates and fund balance estimates, typically working on a cost of living adjustment at the same time. The plans and requests which cannot be approved are rarely completely gone from consideration, and if there is reason to revise the available fund balance estimates, the Commissioners are willing to add more budget for expenditures. Even if that were not true, many different actions are involved in closing a prior year. Each of these actions results in changes to expenditure budgets during the new year. (1) PROJECT BUDGETS: The budget office works feverously in the first two months of the budget year to move remaining capital project budgets from the prior year to the new budget year. In the accounting software of the County, all encumbrances move between the years automatically, but the budgets do not. The Budget Management Office (BMO) must manually reestablish the remainder of unexpended project budgets in the new year. These project dollar amounts are often substantial in the Cooper Green Hospital Fund (Fund 31, major equipment) and Sanitary Fund (Fund 34, sewer rehabilitation). (2) OPERATING BUDGET EXCESS: During the first two months of the budget year, BMO determines how much operating expenditure budget of the prior year was not used by the departments. These dollar amounts are often substantial in the General Fund (Fund 01, sanity commitment costs, contracts and vacant positions), Community Development Fund (Fund 17, lack of qualified recipients), (Fund 31, reduced spending to stay within revenues), Jefferson Rehabilitation & Health Center Fund (Fund 32, reduced spending to stay within revenues), and Sanitary Fund (Fund 34, vacant positions and supplies). (3) OPEN PURCHASE ORDERS: The departments must close prior year purchase orders for as-needed supplies, such as food and tires. Often funds which have appeared committed are now available as unneeded. These dollar amounts are often substantial in the General Fund (Fund 01, jail and detention food), Cooper Green Hospital Fund (Fund 31, drugs and medical supplies), Jefferson Rehabilitation & Health Center Fund (Fund 32, supplies), and Sanitary Fund (Fund 34, chemicals). (4) INCOMPLETE PURCHASE ORDERS: Many purchases of the County are quite complex, with bid specifications and item availability adding difficulty to a complex process to satisfy all state and County requirements. As the new year opens, the purchasing staff tries to determine how much money is needed for items where the requisition is not completed but problems or timing kept the transaction from completion. These dollar amounts are often substantial in the JEFFERSON COUNTY, ALABAMA FISCAL YEAR

317 ORIGINAL OPERATING BUDGET General Fund (Fund 01, furniture), Cooper Green Hospital Fund (Fund 31, complex medical equipment), and Sanitary Fund (Fund 34, heavy equipment). Overall in a year, it is not uncommon for $10,000,000 in purchases to be partially processed. It is not uncommon for $10,000,000 in unused expenditure budget to remain. Each of these amounts may equal 1.5% to 2.0% of the annual operating budget. Generally, the Commission tries to add to the new expenditure budgets to cover those items where the expenditure transaction was incomplete. The local term for this action is roll-over of budget. The Commissioners are aware that many jurisdictions do not have this practice. (5) GRANTS: Many grants must be adjusted by BMO between the prior year and the new budget year just like the capital projects budgets explained above. These dollar amounts are often substantial in the General Fund (Fund 01, non-departmental grants to schools and non-profit agencies), Community Development Funds (Funds 17 and 62, grants for homes and repairs), and Emergency Management Agency Fund (Fund 63, grants for mitigation development), recently ranging from $600,000 to $5,000,000 in a fund. (6) LEASES: Where departments have obtained leased office equipment which covers a two-year period, the budget for remaining lease payments must be moved between budget years. By now, the reader probably realizes that 90% of the funds at the County require one or more of these adjustments to be made after the new year opens, and in a sense not a single item named has anything to do with the new budget year. Nonetheless, the expenditure budget shows a change as if the Commission did not develop a workable budget. Of course, where the fund balance is increased as BMO identifies unneeded prior year expenditure budget, there are new options for the Commission to add budget which were previously denied. On the following pages, the original FY2007 expenditure budget is shown by department within fund compared to the final FY2007 budget. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

318 Final Original Increase Final As Org. FY2007 FY2007 (Decrease) % Of No. Organization Name Budgeted Budgeted Budget Original General Fund (Fund 01) OFFICIAL OPERATING BUDGET JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED EXPENDITURES GENERAL FUND FY Jefferson County Commission 4,067,910 3,274, , % 0200 Probate Court 6,644,002 5,113,314 1,530, % 0300 Family Court 8,881,770 7,916, , % 0400 State Courts 2,933,380 2,434, , % 0500 District Attorney-Birmingham/Bessemer 7,438,113 7,945,390 (507,277) 93.62% 0700 Law Library 230, , % 0800 Finance 8,187,279 5,217,367 2,969, % 0804 Budget Management 893, , % 1000 Human Resources 3,317,638 2,635, , % 1100 Revenue 10,477,353 10,285, , % 1200 County Attorney 1,442,393 1,442, % 1300 Board of Equalization 4,414,678 4,414, % 1400 Tax Assessor 4,854,514 4,919,844 (65,330) 98.67% 1500 Tax Collector 3,145,551 3,127,863 17, % 1600 Treasurer 735, ,804 5, % 1700 Personnel Board 11,031,880 10,493, , % 2000 Community Development 4,500,107 1,964,839 2,535, % 2100 Land Development 2,821,925 2,821, % 2200 Information Technology 12,710,974 11,385,868 1,325, % 2400 General Services 34,495,337 32,704,441 1,790, % 2500 Board of Registrars 1,205,847 1,150,847 55, % 2600 Fleet Management 9,869,618 9,723, , % 2700 Central Laundry 691, , % 3000 Cooperative Extension 161, , % 3200 Office of Senior Citizens Services 11,261,477 11,111, , % 4100 Sheriff 62,323,421 60,516,179 1,807, % 4200 Youth Detention 4,715,389 4,634,389 81, % 4300 Coroner/Medical Examiner 2,735,939 2,735, % 4400 Inspection Services 2,407,819 2,366,054 41, % 3101 Non-Departmental (Fund 01) 56,449,144 56,449, % 5100 Roads and Transportation 34,483,606 34,215, , % 7900 Environmental Protection 606, ,141 15, % TOTAL GENERAL FUND 320,136, ,298,869 15,837, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

319 Final Original Increase Final As Org. FY2007 FY2007 (Decrease) % Of No. Organization Name Budgeted Budgeted Budget Original Special Revenue Funds of Jefferson County of Jefferson County OFFICIAL OPERATING BUDGET JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED EXPENDITURES SPECIAL REVENUE FUNDS FY2007 Community Development (Fund 17) 2000 Community Developmment 10,502,020 14,347,466 3,845, % Total Community Development Fund 10,502,020 14,347,466 3,845, % TOTAL SPECIAL REVENUE FUNDS 10,502,020 14,347,466 3,845, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

320 JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED EXPENDITURES DEBT SERVICE FUND FY2007 Final Original Increase Final As Org. FY2007 FY2007 (Decrease) % Of No. Organization Name Budgeted Budgeted Budget Original Debt Service Funds of Jefferson County Debt Service Fund (Fund 95) 3101 Debt Service 36,166,561 36,166, % TOTAL DEBT SERVICE FUND 36,166,561 36,166, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

321 Final Original Increase Final As Org. FY2007 FY2007 (Decrease) % Of No. Organization Name Budgeted Budgeted Budget Original Enterprise Funds of Jefferson County Cooper Green Hospital Fund (Fund 31) OFFICIAL OPERATING BUDGET JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED EXPENDITURES ENTERPRISE FUNDS FY Cooper Green Hospital 96,610,528 88,001,124 8,609, % Total Cooper Green Hospital Fund 96,610,528 88,001,124 8,609, % Rehabilitation & Health Center Fund (Fund 32) 8300 Rehabilitation & Health Center 17,089,626 17,089, % Total R&HC Fund 17,089,626 17,089, % Sanitary Operations Fund (Fund 34) 0805 Finance-Sewer Services 4,725,507 4,294, , % 7100 Sanitation-Administration 4,437,401 4,329, , % 7200 Sanitation-Engineering & Construction 10,817,066 9,986, , % 7300 Sanitation-Waste Water Treat. Plants 27,856,268 27,282, , % 7400 Sanitation-Barton Laboratory 2,919,528 2,548, , % Non-Departmental 5,034,156 5,034, % Debt Service 162,724, ,224,960 31,500, % Total Sanitary Operations Fund 218,514, ,700,866 33,814, % TOTAL ENTERPRISE FUNDS 332,215, ,791,616 42,423, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

322 JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED EXPENDITURES TRUST AND AGENCY FUNDS FY2007 Final Original Increase Final As Org. FY2007 FY2007 (Decrease) % Of No. Organization Name Budgeted Budgeted Budget Original Trust and Agency Funds of Jefferson County Community Development Home Grant Fund 2030 Community Development Home Loan 4,035,848 2,040,480 1,995, % Total Home Grant Fund 4,035,848 2,040,480 1,995, Emergency Management Agency Fund (Fund 63) 4500 Emergency Management Agency 5,368,772 1,375,314 3,993, % Total EMA Fund 5,368,772 1,375,314 3,993, % Pension Fund (Fund 71) 1800 Pension Fund 485, , % Total Pension Fund 485, , % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

323 JEFFERSON COUNTY FINAL VERSUS ORIGINAL BUDGETED EXPENDITURES TRUST AND AGENCY FUNDS FY2007 Final Original Increase Final As Org. FY2007 FY2007 (Decrease) % Of No. Organization Name Budgeted Budgeted Budget Original Storm Water Management Authority Fund (Fund 72) 4800 Storm Water Management Authority 2,881,405 2,761, , % Total Storm Water Management Authority Fund 2,881,405 2,761, , % TOTAL TRUST AND AGENCY FUNDS 12,771,671 6,662,962 6,108, % GRAND TOTAL ALL FUNDS 711,791, ,267,474 60,524, % JEFFERSON COUNTY, ALABAMA FISCAL YEAR

324 FACTS ABOUT JEFFERSON COUNTY Origination Jefferson County, which was created by the Alabama Territorial Legislature in 1819, is actually older than the State of Alabama. The land was ceded in 1814 from the Creek Indian Nation in compliance with the Treaty of Fort Jackson and was settled by soldiers who had fought in Alabama with Andrew Jackson in the Creek War of The county was named for Thomas Jefferson in honor of his many accomplishments as the author of the Declaration of Independence, the founder of the University of Virginia, and the third President of the United States. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

325 Jefferson County is the principal center of finance, trade, manufacturing, transportation, health care and education in the State. Birmingham, the State s largest city, and 34 other municipalities are located within the County s 1,113 square miles. With a population of 657,000, Jefferson County is the center of the seven-county Birmingham-Hoover Metropolitan Statistical Area (MSA), which ranks as the 48th th most populated area among the 280 MSAs in the United States. Political Structure Jefferson County is governed by a five-member commission with legislative and executive duties, and it is one of the few counties in Alabama with a limited form of home-rule government. Having limited home rule allows the county to be able to use land use zoning, maintenance sewer systems and roads, garbage disposal and to enforce taxation. The County is broken into five districts, and the Commissioners are elected by a vote of the district they represent. By Commission vote, the Commissioners are given executive responsibilities for the departments in following categories: Roads and Transportation and Community Development, Environmental Services, Health and Human Services, Technology and Land Development and Finance and General Services. The Commissioners also elect their own President who chairs commission meetings and has additional executive duties. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

326 Currently in Alabama, several politically active groups are trying to get the Alabama Legislature to vote to rewrite the state s constitution. One main reason for their concern is because Alabama counties have little or no home rule and the legislature has too much power. Local decisions are either decided by the Alabama legislature or through state-wide elections. Even though Jefferson County has a limited form of home rule, there are still several issues pending in the Alabama Legislature. This year, an Alabama legislator plans to propose a bill to appoint a county manager. The House of Representatives has passed a plan to limit the Commission s power to borrow money by selling bonds. Legislation is in place questioning the County s ability to collect its occupational tax. The Legislature has not cleared up the confusion over the legality of the tax causing some Jefferson County citizens to file a lawsuit calling for the tax to be dissolved and the money refunded to taxpayers. The Legislature also defeated a proposed Jefferson County transit tax referendum. These proposals severely hinder the County s ability to govern its citizens and provide services to the community. Population Jefferson County is Alabama s most populous County, with a household population of 657,000, which represents approximately 15% of Alabama s total population. According to the American Community Survey Profile2006, there are 346,000 females and 311,000 males in Jefferson County. The median age is 37.8 years. The Birmingham Regional Chamber of Commerce in 2007 undertook a benchmark study of major comparable metropolitan areas to better understand how the Birmingham-Hoover region is faring. Information from this study will be included throughout this section. The county s population has dropped since 2002 even though numbers are starting to rebound. More people in the age group have been moving away from Jefferson County. Although it is unknown if everyone in this age group had a college education, it is known that this age group would contain college graduates and future business leaders. As persons in mid and upper level Median Age Median Median Age Increase/Decrease Age Raleigh-Cary, NC Memphis, TN-MS-AR Charlotte-Gastonia- Concord, NC-SC Oklahoma City, OK Nashville-Davidson- Murfreesboro, TN Benchmark Average Jacksonville, FL Richmond VA Birmingham-Hoover, AL United States Louisville-Jefferson County, KY-IN Source: Census Bureau, Claritas Estimates Age Distribution of Jefferson County Under 18 24% % % % 65 and over 13% positions reach retirement age, the county is faced with attracting and retaining younger, qualified applicants. Jefferson County is working to provide cultural and educational opportunities to attract and maintain a highly qualified work force. The median age is a snapshot of the population s age composition and is of particular concern as it relates to a region s workforce. Regions with a lower median age are ranked higher than Jefferson County. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

327 Population Increase of Metropolitan Areas since 1960 Alabama Southeast Birmingham-Hoover 34% Memphis 55% Montgomery 48% Nashville 118% Mobile and Baldwin 49% Charlotte 159% Huntsville 123% Atlanta 254% Out of the nation s largest 100 cities in 1960, the ones with the greatest population drops were Birmingham and 14 Rust Belt cities. These Rust Belt cities are in the industrial Northeast and upper Midwest. Birmingham is number 15 on the list, and its population drained from 340,887 in 1960 to about 231,000 today. Although some suburban counties have grown quickly, much of that growth is caused by people leaving Jefferson County. Alabama is one of the nation s slowest growing states, and Birmingham s growth trails Alabama as a whole. Jefferson County s population is 56% white, 42% black and 3% Hispanic. The number of Hispanics living in the Birmingham-Hoover metropolitan area has grown by 9,286 people in 5 years. Three of the metro area s seven counties Jefferson, Shelby and Blount are among the 10 Alabama counties with the largest increase in the Hispanic population. The metropolitan area showed a 50 percent increase in Hispanics. The Hispanic population has increased by 13% in the county and is already resulting in special classrooms in city and county schools to teach the English language. Birmingham doubled the number of schools offering English as a second language. The Birmingham school system has 529 Hispanic students. There is also a need for more interpreters in the government and private sector. The Jefferson County Sheriff s Department is hiring bilingual dispatchers and deputies in an attempt to reflect the communities the officers cover and to provide better service to the Hispanic community. Cooper Green Hospital has created a language services department. The Personnel Board offered a Spanish program for firefighters, EMT and dispatchers. Nine persons attended. The Personnel Board hopes to offer more classes in the future. Population Growth Growth Population 2000 Population 1990 Population Growth Raleigh Cary, NC 24.76% 994, , , % Charlotte-Gastonia- Concord, NC-SC 18.76% 1,580,079 1,330,448 1,024, % Jacksonville, FL 15.86% 1,300,860 1,122, , % Benchmark Average 11.44% Nashville-Davidson- Murfreesboro, TN 11.15% 1,458,115 1,311,789 1,048, % Richmond, VA 8.85% 1,194,006 1,096, , % Oklahoma City, OK 7.30% 1,175,422 1,095, , % Memphis, TN-MS-AR 6.25% 1,280,575 1,205,204 1,067, % Louisville-Jefferson County, KY-IN 5.17% 1,222,071 1,161,975 1,055, % Birmingham-Hoover, AL 4.87% 1,103,474 1,052, , % Source: Census Bureau, Claritas Estimates JEFFERSON COUNTY, ALABAMA FISCAL YEAR

328 Education Jefferson County is the home of six colleges and universities, four junior colleges, three technical colleges, three religious training schools and four business schools.. These schools have a combined enrollment of over 36,000. The largest institution is the University of Alabama at Birmingham (UAB), which includes University College, the Graduate School and the UAB Medical Center. UAB complex features a wide range of undergraduate, graduate and professional programs and is the third largest educational institution in Alabama, with a total enrollment of approximately 12,178. In addition, Birmingham-Southern College, a private liberal arts institution, has been ranked among the top National Liberal Arts College in the country by U. S. News &World Report for ten consecutive years. BSC is also among the top 66 liberal arts colleges in the Nation and has been ranked as a Best Buy by the Fiske Guide to Colleges. Source: Census Bureau American Community Survey Major Universities and Colleges Name Enrollment Type University of Alabama at Birmingham 11,326 State Supported Samford University/Cumberland School of Law 4,106 Private Birmingham-Southern College 1,416 Private Miles College 1,502 Private Birmingham School of Law 450 Private Southeastern Bible College 46 Private Jefferson State Community College 3,279 State Supported Lawson State Community College 1,251 State Supported Bessemer State Technical College 1,314 State Supported Bachelor s Change Raleigh-Cary, NC Metro Area Charlotte-Gastonia- Concord, NC-SC Metro Area Richmond, VA Metro Area Nashville-Davidson- Murfreesboro, TN Metro Area Benchmark Average Oklahoma City, OK Metro Area Birmingham-Hoover, AL Metro Area Jacksonville, FL Metro Area Memphis, TN-MS- AR Metro Area Louisville-Jefferson County, KY-IN Metro Area United States Metro The Jefferson County School System consists of 58 schools with an enrollment exceeding 40,000. The City of Birmingham School System has 65 schools with approximately 30,000 students. There are nine other public school systems in the County encompassing 62 schools and more than 30,000 students. In addition, the Birmingham MSA has over 40 private and denominational schools with grades ranging from kindergarten through high school. Of the population aged 25 years and over, 86 percent or 128,418 are high school graduates (including equivalency). There are 72,144 people living in Jefferson County or 28% with a bachelor s degree and 10 percent or 43,530 people have a graduate or professional degree. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

329 Employment and Income There are 264,000 households in Jefferson County with the median income being $41,691. The per capita income is $35,663. OFFICIAL OPERATING BUDGET There are approximately 504,223 persons in employment in Jefferson County according to the American Community Survey, Of this number, 96 percent commute to work with the average commute being 23.4 minutes. One of two striking advantages of Birmingham is its below average unemployment rate. A recent unemplyment rate of 2.7% is one of the lowest among all metro areas with populations exceeding one Employment by Industry in Jefferson County, Alabama in 2006 Public Administration Other Services Arts Education Professional Finance Information Transportation Retail Trade Wholesale Trade Manufacturing Construction Agriculture Source:American Community Survey, % 5% 3% 5% 4% 8% Principal Taxpayers Taxpayer 2007 Assessed % of Total Assessed Valuation Valuation Alabama Power Company $509,958, % BellSouth Telecommunications 299,398, % USX Corporation 95,246, % Regions Bank 73,813, % Wachovia Bank 35,731, % 10% 11% 21% 12% 7% 9% 1% Percent of employed people 16 years and over Unemployment Rate October 07 October 06 October 05 October 04 Birmingham-Hoover AL Metro Richmond, VA Metro Raleigh-Cary NC Metro Nashville-Davidson- Murfreesboro TN Metro Jacksonville, FL Metro Benchmark Average Oklahoma City, OK Metro Charlotte-Gastonia- Concord NC-SC Metro Memphis TN-MS-AR Metro Louisville KY-IN Metro million. The second advantage of Birmingham is its growth in personal incomer per capita. Among 78 Metro Areas that have population of 500,000 to 2,500,000, Birmingham has the second highest growth in the last five years. For the employed population 16 years and older, the leading industries in Jefferson County are educational, health and social services and professional and business services. Source: BLS JEFFERSON COUNTY, ALABAMA FISCAL YEAR

330 Top Ten Employers Name # Employees University of Alabama/Birmingham 18,750 At&T 5,485 Regions Bank 5,000 Birmingham Board of Education 5,000 City of Birmingham 4,989 Jefferson County Board of Education 4,800 Honda Manufacturing of Alabama 4,500 Baptist Health System Inc. 4,000 Mercedes Benz 4,000 Jefferson County Commission 3,875 Economy Regional cooperation became a priority as the Jefferson County Commission maintained its commitment to improve economic conditions throughout the County. The Sears Building, now known as The Innovation Depot, on 16 th Street North opened in April and combines the Entrepreneurial Center with OADI, UAB s biotech incubator. The project represents a $25 million investment in downtown. The Innovation Depot announced 8 new clients in September and represents 46 early stage life sciences and information technology companies. The City of Birmingham and the Jefferson County Commission have partnered with Operation New Birmingham to revitalize the downtown area. This has resulted in an explosion of loft apartments and condominiums and a projected population increase of 10,000 persons living in downtown Birmingham. In a further effort to attract and retain people in the downtown area, the City and County are cooperating to establish Railroad Reservation Park which will extend for 4.5 miles from downtown into southwestern Birmingham. By helping to make downtown more attractive, the Commission is hoping people will choose to live closer to their jobs, thus reducing commute times, helping to lower the ozone level, and keep more tax revenue inside Jefferson County. They are also hoping that amenities such as the proposed Red Mountain Park will encourage people to choose Jefferson County for their residence. Several monthly roundtable discussions will be held between city and county government officials to discuss problems facing all areas of Jefferson County and ways to eliminate these problems. Political disputes and lack of cooperation has sometimes hindered development in Jefferson County, and officials hope to discuss their differences and resolve them for the betterment of Jefferson County. SunGard which makes technology used by banks, plans to expand its metro Birmingham operations with more than 300 new jobs, a move that matches an area economic development strategy to target whitecollar business. The new jobs would bring the company s area work force to 1,700. The area still wants to target manufacturing industries; however, a recent Metropolitan Development Board study of employment trends shows manufacturing jobs are on the wane, while white collar employment is rising. This has caused economic developers to try to draw attention to the need to lure white collar jobs to the area. Home Depot Inc. also plans to have a distribution center in the Jefferson Metropolitan Park. This 650,000 square foot center could employ nearly 400 people and generate $33.1 million in investment.. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

331 Public Utilities OFFICIAL OPERATING BUDGET Electric power in Jefferson County is supplied by Alabama Power which is an investor owned utility serving 1.3 million homes, businesses and industries in the southern two-thirds of Alabama. Alabama Gas Corporation distributes clean-burning, energy-efficient natural gas to approximately 460,000 customers in central and north Alabama. It is the largest natural gas utility in Alabama and is regulated by the Alabama Public Service Commission. Water service is provided by the Birmingham Water Works Board. Jefferson County provides sewer services to its citizens. Local exchange telephone service is primarily provided by BellSouth. Healthcare The County is a major center for health care and biomedical research. Altogether, 20 hospitals with a total of 6,400 beds are located in the County. The Medical Center of the University of Alabama at Birmingham (UAB) is internationally known for its programs in cardiovascular disease and open-heart surgery, as well as cancer, organ transplants, dentistry and diabetes. An innovative study conducted by the Public Policy Forum evaluated cities on their ability to attract federal R&D dollars and ranked Birmingham 5 th in the nation. In Septembe 06, the Milken Institute published Mind to Market: A Global Analysis of University Biotechnology Transfer and Commercialization and ranked UAB 37 th globally and 26 th in the U.S. in its ranking of Biotech publication universities. UAB currently has over 1.4 million square feet of research space. Other major medical centers such as Baptist Medical Centers, Carraway Methodist Medical Center, Medical Center East, St. Vincent s, Children s, Cooper Green and Brookwood Medical Center have all undergone multimillion-dollar expansions. Southern Research Institute (SRI) is one of the largest independent non-profit research and development organizations in the South. In addition to its cancer and virus research, SRI is nationally noted for its industrial research programs. Over nine percent of the area workforce is employed in health care, exceeding other southeast centers like Orlando, Jacksonville, Miami and Atlanta. According to a recent survey by the Birmingham Business Journal, there is presently over $250 million in planned capital projects in healthcare in the Birmingham area. There are over 40,000 persons employed in hospitals or health services which means healthcare is a vital part of Birmingham s economy. Transportation irmingham International Airport, Alabama s largest airport, is served by six major carriers (American, Delta, Northwest, Southwest, United and USAir) and five regional commuter airlines (American Eagle, Comair, Continental, TW Express and USAir Express). The airport is going through a major capital improvement program that will enhance marketability of the region by increasing air service to foreign destinations and expanding the airport s air cargo capacity. The will allow Birmingham to expand air services to overseas destinations and provide air cargo services to the region s growing manufacturing sector. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

332 Almost 100 truck lines have terminals in the area. Additionally, Birmingham is served by four major railroads Norfolk Southern, Santa Fe, CSX Corporation, and Burlington Northern Railway. Amtrak passenger service is also available. Seven barge lines provide transportation through private dock facilities at Port Birmingham in western Jefferson County. These facilities are part of the Warrior-Tombigbee waterway system that provides access to the Port of Mobile in south Alabama. The area is linked with the Tennessee-Tombigbee waterway system, which connects the County with inland ports in the Midwest and 16,000 miles of inland waterways. Construction continues on the Southeast s newest interstate highway which will link Birmingham to Memphis, Tennessee. The completion of Interstate 22 in 2010 will make Birmingham the center of four interstate highways and will rank Birmingham among the Southeast s top three interstate transportation hubs. Congress has approved $60 million of a proposed $1 billion to construct the 52 mile Northern Beltline. The project is in the preliminary design stage, which includes determining roadway geometry and rightof-way requirements. The Northern Beltline will complete the perimeter around Birmingham that was started in the early 1980 s with the construction of I-459. An urgent issue facing Jefferson County is transportation, and this issue has been discussed at roundtable meetings between city and county government officials. The Jefferson County Commission Percentage of Commuters Using has presented different plans to the Alabama Public Transportation Legislature to raise county taxes to match federal funds set aside for transportation. Louisville-Jefferson County, KY-IN Metro Area Each proposal has failed at the state level. Charlotte-Gastonia-Concord, NC-SC Metro The City of Birmingham has passed a Area measure which will provide millions of dollars in new funding for the Birmingham Jefferson County Transit Authority. Richmond, VA Metro Area Memphis, TN-MS-AR Metro Area Jacksonville, FL Metro Area Benchmark Average Raleigh-Cary, NC Metro Area Nashville-Davidson-Murfreesboro, TN Metro Source: Census Bureau American Community Survey Area Birmingham-Hoover, AL Metro Area Oklahoma City, OK Metro Area to move commuters through Birmingham efficiently during peak hours. Several expansions of the system are being considered such as expanded bus routes, use of bus rapid transit corridors and express bus schedules as well as HOV lanes for crowded interstates and an in-town transit/streetcar system. All of the new services are designed Other necessary mass transit improvements include greenway projects with community/transit connections and park and ride lots. The County has funded some greenway projects. One goal for the proposed Red Mountain Park is to use existing rail lines to establish a trolley system linking the southwest portion of Jefferson County with downtown. The use of street cars also ties in nicely with planned renovation and revitalization of downtown Birmingham. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

333 Average Commute Time 2006 Oklahoma City, OK Metro Area 20.9 Louisville-Jefferson County, KY-IN Metro Area 22.8 Memphis, TN-MS-AR Metro Area 24 Richmond, VA Metro Area 24.3 Benchmark Average 24.4 Charlotte-Gastonia-Concord, NC-SC Metro Area 25.2 Jacksonville, FL Metro Area 25.2 Nashville-Davidson-Murfreesboro, TN Metro Area 25.6 Birmingham-Hoover, AL Metro Area 25.8 Raleigh-Cary, NC Metro Area 26.1 OFFICIAL OPERATING BUDGET In Jefferson County, 83% of the workers drive to work alone, and the average commute time is 25.8 minutes. Birmingham traffic ranks as the 53 rd most congested in the nation, and the city is Alabama s only congested area according to a recent national study known as the Reason study.. It takes Birmingham area motorists 17 percent longer to reach a destination during rush hours than non rush hours. The delays are expected to increase to 32 percent by the year This causes major traffic problems especially in high Source: Census Bureau American Community Survey development areas along Highway 280. County and City officials are studying plans to improve traffic flow along Highway 280. Traffic problems have also led to an inability to keep the ozone at an acceptable level. Because of Jefferson County s noncompliance with ozone levels, a substantial barrier to economic growth exists. Because Jefferson County is unable to comply with acceptable ozone levels, some businesses have been unable to locate in Jefferson County. Public Safety efferson County s Sheriff Department has 158 civilian employees and 542 sworn personnel making it one of the largest and most modern departments in the state. To keep the streets safe and jails secure, more deputies have been assigned to the streets and supervision has been increased in the two jails. The Sheriff s Department received 500,000 in federal funding for communications upgrades. Officers will have laptops in their patrol cars which will allow them to immediately enter data from a call, traffic accident or terrorist event. This data will immediately go to a server for the use of the criminal justice system. The Birmingham Police Department also plans to put the program into use. This will allow smaller police agencies to join in because the software will be in place. Homicide Rape Robbery Assault Burglary Larceny Auto The previous statistics were found in the Alabama Criminal Justice Information Center and only pertains to crimes reported by the Jefferson County Sheriff. The numbers of homicides, rapes and assaults have decreased over the past four years due to increased deputy patrols and the use of better, more integrated technology. The Sheriff s department has a strong interest in crime prevention. One of its more visible crime prevention programs is expanding into schools. Scholastic Crimestopper allows students to phone in anonymous tips on crimes ranging from drug possession to suspected abuse. The program was initially funded by a $50,000 grant from the Commission and is an attempt to use students as a resource in crime prevention. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

334 The C.O.N.E.S. program notifies communities of criminal activity, provides crime prevention information, and cultivates a working relationship with the public. The program uses a new mapping system to place participants in the geographic boundaries of the patrol areas. With this technology, crime can be identified in an area and the participant can be ed an alert so proper prevention measures can be taken. Climate 52 Days of exceeding 90 o F 53 Days of less than 32 o F Average of 62 o F Average Rainfall Average Snowfall inches (Average 126 days a year) 2.1 inches Future Promise irmingham enjoys the nation s best record of long term income growth according to a new Bizjournals study that looks at 25 years of changes in per capita income in the 100 largest metros in the country. It boosted its per capita income by 98% between 1990 and 2005, the largest increase by any major market over that time span. Birmingham is also listed among the 150 most affordable cities in the U.S according to Life 2.0: How People Across America are Transforming Their Lives by Finding the Where of Their Happiness. Expansion Management, a monthly business magazine, has ranked Metropolitan Birmingham number 15 for 2005 in its America s 50 Hottest Cities for its ability to attract and retain businesses. Finally, Birmingham ranks as the 5 th best place in the nation for entrepreneurs according to Entrepreneur magazine, and the city ranked first for new startup businesses. POINTS OF INTEREST Alabama Sports Hall of Fame Known as the place where heroes and their memories live forever, the Hall of Fame annually inducts sports legends with ties to the State of Alabama who have made a major impact in American sports history. Located in the Birmingham-Jefferson Civic Center Alabama Jazz Hall of Fame Located in the historic Carver Theatre for the Performing Arts, the Hall of Fame honors jazz artists with ties to the State of Alabama. Extensive educational information and programs for elementary school children are also offered. As a place for entertainment, the museum honors the accomplishments of jazz greats such as Nat King Cole, Duke Ellington, Lionel Hampton, and Erskine Hawkins, who wrote Tuxedo Junction, located in Ensley, now a part of Birmingham. Web address: JEFFERSON COUNTY, ALABAMA FISCAL YEAR

335 Complex, the Hall includes memorabilia from Jesse Owens, Joe Lewis, Bart Starr, Willie Mays and Paul Bear Bryant. Web: Alabama Theatre Big-screen movies, stunning architecture, and a mighty Wurlitzer organ thrill audiences at the beautiful Alabama Theatre, just as they did in the 1920s. One of the last working movie palaces, the theatre features revival films along with concerts and other special events for the performing arts. The Showplace of the South is still among the most elegant theatres in the southeast. Web: Aldridge Gardens The former estate of Eddie and Kay Aldridge, Aldridge Gardens is now a beautiful thirty acre site showcasing hydrangeas and picturesque gardens. It first opened its gates on June 1, There are four more phases of the gardens scheduled to open soon including a Visitors Center, a Garden Room, Entry Garden, Butterfly Gardens and an amphitheater. Aldridge Gardens is one of only very few botanical gardens that specialized in hydrangeas. Web: Alys Robinson Stephens Performing Arts Center - Located on the campus of the University of Alabama at Birmingham, the center is a world-class multi-venue facility for Performing Arts. The facility includes a 1750 seat concert hall, Recital Hall, a modern Studio Black Box theater, and the Sirote Theater, and a full proscenium-type theater. Since its opening in 1996, some of the world s best artists have graced the stages of the performing arts center. Web: Arlington Antebellum Home and Gardens Dating from the 1840 s, Arlington is a preserved antebellum home constructed in the Greek Revival architecture style by Judge William S. Mudd, one of the founders of Birmingham. Tours, civic activities and other special events are hosted at this site where Union troops planned the burning of the University of Alabama and the Brierfield and Tannehill Iron Works. Web: Barber Vintage Motorsports Museum and Park The largest motorcycle museum in North America, the Museum showcases vintage racecars and more than 814 motorcycles from around the world. The collection includes models dating back to In 2003, the Museum moved into a new multi-level, 144,000 square foot building near the Cahaba River. The new location includes a restoration shop, 60-seat multimedia theater and a research library. The Barber Vintage Motorsports Park is the largest philanthropic effort ever undertaken in Alabama. The Motorsports Park is considered the Augusta National of racing and is the home of the Porsche Driving Experience, a $1,500 a day driving school for auto enthusiasts. Web: JEFFERSON COUNTY, ALABAMA FISCAL YEAR

336 Bessemer Hall of History A renovated Southern Railway depot houses the Bessemer Hall of History, which chronicles the history of Bessemer, Jefferson County and Alabama. Listed in the National Register of Historic Places, the Hall displays Civil War memorabilia, Indian artifacts, and furnishings from the 1800 s. Birmingham Botanical Gardens The Gardens boast the Southeast s largest clear span conservatory; and its education complex, plant diagnostic lab, gift shop, and horticultural displays are among the best. The All American Rose Selections Display Garden showcases 150 types of hybrid roses; and the bonsai, fern, and orchid collections are recognized for their excellence. Expansion of the library tripled its size, making it the largest free-lending horticulture library in the State of Alabama. Popular for weddings and photography, the authentic Japanese Garden and Teahouse, colorful Southern Living Garden, and the spacious Dunn Formal Rose Garden are key focal points in the 67-acre facility. Web: Birmingham Civil Rights Institute A state-of-the-art facility, the Civil Rights Institute houses exhibits depicting historical events from post World War I segregation to present day racial progress. More than a museum, the Institute promotes on-going research and discourse on human rights issues through its archival and educational programs and services. The Institute has launched a campaign to become the world s largest oral history web library containing significant oral interviews about local, national and international human and civil rights issues. Dr. Martin Luther King s room will become a unique exhibition about the Civil Rights strategy in Birmingham and is expected to become the single most visited heritage tourist site in Alabama. Located in the historic Civil Rights District, the Institute is surrounded by the 16 th Street Baptist Church, Kelly Ingram Park, and the Alabama Jazz Hall of Fame. Web: Birmingham-Jefferson Convention Complex Located less than four miles from the Birmingham International Airport, the Birmingham-Jefferson Convention Complex is Alabama s foremost entertainment and meeting facility. The Concert Hall is one of the finest in the nation, and its adjoining coliseum is one of the largest in the region with a capacity of 19,900. A 1,200 seat, fully equipped theater is the setting for many major productions. The 220,000 square feet of exhibition halls host hundreds of significant shows and attract 1,500,000 visitors annually. Improvements include a lighting retrofit/upgrade and the addition of an on-line exhibitor services ordering system. Capital improvements and further expansion are planned. Web: JEFFERSON COUNTY, ALABAMA FISCAL YEAR

337 Birmingham Museum of Art The Museum of Art is the largest municipal museum in the Southeast. Spanning 7,000 years of history, its collection of over 21,000 works of art is among the Nation s finest. Included are a compre-hensive collection of American Western art, the Dwight and Lucille Beeson Collection of Wedgwood, Italian Renaissance works from the Samuel H. Kress collection, and pre-colombian art including Peruvian gold. In the spring of 2004, the Museum will host two collections of French masterpieces in a single exhibition. Toward the Light of Impressionism will feature 17 th century artists such as Nicolas Poussin along side 19 th and 20 th century impressionists Degas, Monet and Renoir. Web: Birmingham Zoo Accredited by the American Zoo and Aquarium Association, the Birmingham Zoo has over 800 animals on display and participates in numerous Species Survival Programs that help conservation efforts around the world. Its Education Department offers classes for all age groups, including ZooSnooze, an overnight camping program. Focusing upon native Alabama wildlife, the new $8 million children s zoo named for the Junior League of Birmingham and the Hugh Kaul Foundation has been completed and reinforces the Zoo s position as the largest zoo in the South.. Web: City Stages - Approximately 250,000 people turn out for one of the Southeast's largest annual music festivals. With 150 acts and 10 stages, this popular event features a wide variety of musical styles from jazz and rock to folk, country and gospel. Started in 1989, City Stages also includes some free events, such as the Spoken Word Festival, performance art and dance productions. Downtown essentially shuts down during City Stages weekend, so visitors should plan travel routes and lodging accordingly. Five Points South Located in the heart of Jefferson County, this historic site has become a nucleus for dining and entertainment. Shopping for antiques in nearby Cobb Lane, people watching, dancing to live music, and great food fill this restored district. In the background of the photo is the Highlands United Methodist Church, which was founded in 1903 as a Sunday School for neighborhood children. Ground was broken in 1906 for the Spanish Renaissance Revival building shown in the photo. Many prominent Birmingham families were charter members of the congregation. Galleria The area enjoys the shopping advantages of major malls, such as the Riverchase Galleria, where 200 specialty shops and five anchor stores (Rich s, Parisian, JC Penney, McRae s, and Sears) are surrounded by restaurants, offices and hotels. Covered by acres of glass, the walkways and food court come alive with lights, fountains and a huge carousel. An additional interstate exit for this area was completed in late 2002, and a new complex is planned for construction adjoining the new exit. JEFFERSON COUNTY, ALABAMA FISCAL YEAR

338 Golf Opportunities Some of the finest golf course designers in the world Fazio, Pate, Nichlaus, and Robert Trent Jones have worked their magic on area links. The area has twice hosted the PGA Championship, and the Bruno s Memorial Classic is an annual stop on the Senior PGA Tour and is ranked #1 Senior Tour Event. Lakeshore Foundation A not-for-profit organization, the Foundation promotes independence for persons with physically disabling conditions, and it offers a wide range of recreation, athletic and education programs for children and adults with 32 different diagnostic conditions including spinal cord injury, amputation or trauma from accidents. The world-class facilities were designed to meet the needs of athletes with physical disabilities. Because of their long history of contributions to athletics for physically disabled people, the United States Olympic Committee designated Lakeshore Foundation as the first-ever, official USOC Training Site for both Olympic and Paralympic sports. Legion Field Stadium With 80,300 seats, and the site of many professional and collegiate football games, the 75 year old Legion Field is one of the largest stadiums in the country. Each year teams from the University of Alabama at Birmingham play several major games on this historic field where Coach Paul Bear Bryant won his 315 th game. The Stadium is also home to the annual Magic City Classic between Alabama A & M and Alabama State University, and the Southwest Athletic Conference Annual Championship Game has been held at Legion Field since In addition, the first nationally televised night college football game was held at Legion Field in McWane Center The 180,000 square foot McWane Center is a state-of-the-art facility designed to surround visitors with hands-on adventures in science and technology. Home to Alabama s largest IMAX Dome Theater, it delights young and old alike. Also, the Center is currently host to Titanic: The Artifact Exhibit, a 7,500 square foot chronological journey through the life of the famed ship. Web: Meyer Planetarium The 90 seat Meyer Planetarium features a simulated look at celestial bodies and aspects of outer space. Reserved tours and workshops are available for groups of ten or more. Educational classes include environmental issues and astronomical activities such as learning to read a star map and building a bubble-powered rocket. Located on the campus of Birmingham-Southern College, the Planetarium is easily accessible by a nearby interstate. Web: JEFFERSON COUNTY, ALABAMA FISCAL YEAR

339 Rickwood Field Completed in 1910, the oldest baseball stadium in America was the former home of the Birmingham Barons, the Birmingham Black Barons, and the AA farm club of the Chicago White Sox, which relocated to Hoover Metropolitan Stadium in the southern part of Jefferson County. Jackie Robinson, Babe Ruth and Willie Mays are among the baseball greats who played on the field. Now it is the scene of many area high school games. The stadium was also the primary backdrop for a nostalgic baseball movie featuring the life of Ty Cobb. A project is underway to create a treasure of baseball memorabilia. Ruffner Mountain Nature Center On the site of former iron ore mines dating back to the 1880 s, the Nature Center offers wildlife rehabilitation and biological and historical displays of the last undeveloped remnant of the Red Mountain Ridge. Locally known as Ruffner Mountain, its thousand acres offer an eleven mile network of hiking and walking trails. It is the second largest urban nature preserve in the nation. Its protected forest, ridges and valleys provide a refuge for a wide variety of plants and wildlife. Their mission is to maintain and expand the nature preserve and to use the mountain to teach children and adults about nature and the environment. Special nature education programs offered in this urban wilderness meet State of Alabama education requirements. Web: Sixteenth Street Baptist Church On Sunday morning September 15, 1963, the Ku Klux Klan bombed the Sixteenth Street Baptist Church killing four little girls. This tragic action placed Birmingham at the center of one of the most significant dramas of the 20 th century according to Newsweek Magazine, The historical church is still used for worship and is also open for tours during the week. Sloss Furnaces Located on the eastern edge of Birmingham s downtown business district, the Sloss Furnaces have been a dominant feature of Birmingham s skyline for more than a century. Recognized as a National Historic Landmark, the 34 acre museum is the only one of its kind in the world and offers furnace tours led by trained guides, many of whom are retired blast furnace workers. Sloss also hosts a wide variety of concerts, festivals, and conferences as well as an innovative program of metal art filling a two-acre Sculpture Yard. A master plan is in the works to develop Sloss into a regional attraction by emphasizing its place in local history, education, metal arts and special events. Web: JEFFERSON COUNTY, ALABAMA FISCAL YEAR

340 Southern Museum of Flight Located near the Birmingham International Airport, the Southern Museum of Flight is home to eight decades of aviation history. Among the displays are full-scale memorabilia from World War II, an aviation library, and a Huff Daland crop duster. Included among hundreds of historic photos are Birmingham s first flying fields, the Alabama Air National Guard, women in aviation, and the famed Tuskegee Airmen. In addition, the Museum is the home of the Aviation Hall of Fame, which honors those who have made outstanding contributions to aviation in Alabama. Educational programs include the Kids Hangar, which offers an opportunity for even the youngest pilot to try his wings. Web: Southern Environmental Center Located on the campus of Birmingham-Southern College, the Southern Environmental Center is the largest educational facility of its kind in Alabama. In addition to its award-winning Interactive Museum, the facility is also active in the community by initiating a number of model partnerships targeting water quality, smog, and urban sprawl. In addition, the SEC includes a four acre outdoor classroom where footpaths wind through a miniature Mobile Basin wetland, past beneficial bug sculptures and fragrance gardens, and along the Appalachian Trail. Web: The Summit One of the most popular retail centers in Birmingham, The Summit introduced Alabama to Saks Fifth Avenue and Pottery Barn, among other upscale retailers. It has been named by the International Conference of Shopping Centers as the largest lifestyle center in the United States. Future plans include the addition of a full-service hotel and banquet facility. Veteran s Day Parade Supported by a grant from the Jefferson County Commission, National Veterans Day honors the dedication and sacrifice of our men and women in the armed forces. Home of the Nation s oldest and largest celebration, Birmingham each year salutes America s veterans with one of the country s largest parades, a memorial service, the World Peace Luncheon, and the National Veterans Award Dinner. The award, which was authorized by Congress is 1954, honors an outstanding veteran who has made an outstanding contribution to further patriotic interests of veterans and veteran organizations throughout the United States. The 2003 recipient is Major Bert Bank (Retired). Web: JEFFERSON COUNTY, ALABAMA FISCAL YEAR

341 University of Alabama at Birmingham In addition to its internationally acclaimed medical center and teaching hospital, the University of Alabama at Birmingham is the home of one of the Nation s top business schools. Founded in 1971, the UAB School of Business achieved accreditation by the Association to Advance Collegiate Schools of Business in 1973, only two years after it was established. Reaffirmed in 2002, this accreditation is the highest standard of achievement for business schools worldwide. Again in 2003, the School ranks fourth nationally out of the Top 21 state urban business schools according to U. S. News and World Report. Some 2,000 students from throughout the United States and the world are currently enrolled in the School of Business and the Graduate School of Management. UAB was also named one of the 100 best universities in the southeast by the recently published Princeton Review s The Best Southeastern Colleges: 100 Great Schools to Consider. Web: Alabama Adventures Theme Park Open since 1998, Visionland is nestled on 300 acres of rolling terrain near Bessemer, not many miles from the Mercedes-Benz factory. The Park offers two themed entertainment areas that contain thrill rides, attractions, and a seven-acre water park for all ages, as well as WaterMark Place, a factory outlet shopping center with more than 30 stores. Visionland s new owner proudly reports that attendance is up 12% over any previously recorded year. Web: Vulcan Statue A popular tourist attraction located atop Red Mountain, Vulcan is the largest cast iron statue in the world, second in the United States only to the Statue of Liberty in height. The statue stands over 56 feet high and weighs over 120,000 pounds. Designed by the famous Italian sculptor Giuseppe Moretti as an exhibit for Alabama in the 1904 World s Fair in St. Louis, Vulcan is one of only a few monuments ever erected to commemorate an industry. Named for the Roman mythical god of the forge, it has stood on Red Mountain since the 1930 s. Vulcan recently returned to his pedestal high above the Magic City after a three year absence during a $12,500,000 renovation project. The statue and surrounding 10 acre park will soon reopen to visitors. Web: JEFFERSON COUNTY, ALABAMA FISCAL YEAR