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

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1 GLYNN COUNTY FINANCE DEPARTMENT 1725 Reynolds Street, 3 rd Floor Brunswick, Georgia Phone: (912) Fax: (912) dchunn@glynncounty.org MEMORANDUM To: Via: From: Board of Commissioners Finance Committee Denny Chunn, Budget Analyst Subject: Adoption of FY 07/08 Budget Resolution Date: July 24, 2008, 2008 STATEMENT OF ISSUE: The Board of Commissioners has approved appropriations that were not approved in the current budget. The Official Code of Georgia Annotated (O.C.G.A.) Section allows for the amendment of a local government s budgets during the fiscal year, by resolution. The attached Budget Resolution is the official document that details various changes to the current Fiscal Year Budget. ALTERNATIVES: 1) Do nothing. This would cause departments to be over budget on items that the Board of Commissioners has approved during the current Fiscal Year. 2) Approve the Budget Resolution. 3) Suggest other alternatives. RECOMMENDATION: Staff recommends alternative 2. RECOMMENDED MOTION FOR THE FINANCE COMMITTEE: I move to recommend that the Board of Commissioners adopt the Resolution to amend the FY07/08 Budget. RECOMMENDED MOTION FOR THE BOARD OF COMMISSIONERS: I move to adopt the Resolution to amend the FY07/08 Budget.

2 Resolution # Reading Adoption At the regular meeting of the Glynn County Board of Commissioners held the day of, 2008 in the Commission Meeting room located at 701 "G" Street, Brunswick, Georgia. PRESENT: On a motion by which carried the following resolution was adopted: WHEREAS, the Board has adopted an operating budget for FY ; and WHEREAS, this budget is in need of amending; NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners, acting in its capacity as the governing authority of Glynn County, that the FY Operating Budget is amended as follows: A RESOLUTION TO AMEND THE FY OPERATING BUDGET Glynn County, Georgia FY Budget Requested Change I. GENERAL FUND A. Revenues 1. Taxes $44,301,153 $44,301, Licenses & Permits 1,547,831 1,547, Intergovernmental Revenues 5,320,269 5,603, ,731 13,500 GEFA Loan Proceeds 6,926 GEFA Loan Proceeds 13,700 U.S.Tennis Association Grant 05/15/08 200,000 Altamaha Park Boat Ramp DNR Funding 05/28/08 6,400 Juvenile Justice Grant 42,205 City of Brunswick - Animal Control

3 4. Charges for Services 4,716,241 4,927, ,771 8,925 Inmate Transport 500 Business Licenses Administrative Fee 22,949 Boarding Fees 115,921 Reimbursement for Services 2,800 Pet Adoption Fee 1,300 Administrative Fee 44,715 Medical Reimbursement 500 Sale of Microchip 4,936 Customer Forfeited Deposits 8,225 Boarding Fees 5. Fines & Forfeitures 2,018,500 2,033,500 15,000 15,000 DA 5% Fine Fee 6. Investment Income 1,165,600 1,165, Investment Income - LCP 1,044,742 1,044, Contributions 5,400 67,660 62,260 7,432 Contra-GA Superior Court Authority 1,200 Tourism Bureau 50,000 Altamaha Park Boat Ramp Contribution 05/28/08 3,628 Recreation Contributions 9. Miscellaneous Revenue 66, ,546 52,052 24,556 Reimbursement for Damaged Vehicle 05/01/08 25,996 Pate Damaged Roof Reimbursement 1,500 Sunshine Festival 10. Other Financing Sources 2,642,785 2,652,917 10,132 5,309 Transfer from Jail Fund 2,700 Transfer from Jail Fund (17,374) Transfer from Insurance Premium Tax Fund 17,374 Transfer from Accommodation Excise Tax Fund 1,798 Transfer from Accommodation Excise Tax Fund 325 Auction Sales 11. Total General Fund Revenue $62,829,015 $63,461, ,946 B. Expenditures General Government 12. Accounting $90,201 $93,092 2, Vehicle Repairs/Gas Bank Service Charges 125 Advertising 700 Training 1,287 Merit Raises 13. Administrative Services 4,095,814 4,196, , ,000 GIS Salaries to Information Tech Dept 475 Training to Admin Services Fund

4 14. County Administration 6,385,588 5,745,600 (639,988) 11,174 Vehicle Repairs/Gas (160,000) Transfer Fuel in Contingency to Public Works (28,304) Transfer Contingency to Facility Management 28,304 Massengale Park/Historic Courthouse Cleaning 1,200 Civil Air Patrol (31,143) Contingency "H" Prison Clothing /Supplies to Sheriff 41,000 Demolition of Casino Pool 06/05/08 25,996 Pate Damaged Roof 740 Auction Fees 250,000 Altamaha Park Boat Ramp 05/28/08 6,910 Merit Raises (495,865) Merit Raises to Departments (290,000) Contingency to Detention Staffing 15. County Attorney 405, ,298 3,081 3,081 Merit Raises 16. County Commission 7,950,026 7,971,769 21,743 13,500 GEFA Loan 6,926 GEFA Loan 1,317 Merit Raises 17. Elections 282, ,896 2,279 2,279 Merit Raises 18. Engineering 7,650,079 7,660,694 10,615 2,765 Vehicle Repairs/Gas (2,900) Transfer to SR 303/Blythe Island Dr 10,750 Merit Raises 19. Information Technology - GIS 1,516,129 1,426,189 (89,940) 128 Vehicle Repairs/Gas (100,000) Transfer Salaries to Information Tech Dept 9,932 Merit Raises 20. Property Appraisal Office 1,229,796 1,247,455 17, Vehicle Repairs/Gas ,806 Merit Raises 21. Tax Commissioner 1,036,984 1,051,845 14,861 14,861 Merit Raises 22. Total for Gen. County Government $30,642,451 $30,086,127 (556,324) Judicial 23. Clerk of State Court $628,616 $635,710 7,094 7,094 Merit Raises 24. Clerk of Superior Court 1,181,237 1,200,555 19,318 7,432 Improvements 11,886 Merit Raises 25. District Attorney 621, ,974 15,000 15,000 DA 5% Fine Allocation 26. Judge of State Court 339, , Merit Raises 27. Judges of Superior Court 978, ,414 1,615 1,615 Pro Hace Vice for 3 Months 04/03/08

5 28. Juvenile Court 839, ,378 14,270 3,491 Vehicle Repairs/Gas ,379 Merit Raises 6,400 mental Health Counseling 29. Magistrate Court 183, , Probate Court 353, ,200 2,883 2,883 Merit Raises 31. Public Defender 404, , Solicitor of State Court 287, ,027 4,548 4,548 Merit Raises 33. Total for Judicial $5,817,654 $5,882,973 65,319 Public Safety 34. Coroner $84,803 $101,607 16, Vehicle Repairs/Gas ,500 Medical Fees, Transport Services & Asst Coroner F 04/03/ County Police 8,959,589 9,285, , ,011 Vehicle Repairs/Gas ,899 Animal Control Resale Supplies 24,556 Vehicle 05/01/08 42,205 Animal Control Transport Van 114,029 Merit Raises 36. Emergency Medical Services 3,147,059 3,175,026 27,967 27,967 Merit Raises

6 37. Sheriff's Department 9,305,234 10,033, ,031 43,586 Vehicle Repairs/Gas ,554 Prisoner Clothing/Medical Supplies 4,889 Detention Center "H" Bldg Supplies/Prisoner Clothing 1,525 Copy Cost/Office Supplies & Small Equipment 5,580 Inmate Transport, Pest Control, etc. 5,000 Body Vest/Mental Health 50,110 Overtime/Clothing/Medical Supplies & Services 1,200 Office Supplies/Copy Costs 1,700 Travel Expense - Prisoners 835 Janitorial Supplies/Equipment 1,838 Office Supplies 2,390 Safety Equipment 31,143 Prisoner Clothing/Supplies from Contingency 616 Inmate Supplies 40,000 Prescription Drugs 2,952 Dental Services 2,700 Inmate Boarding 1,905 Medical Services, Heat & Air, etc. 8,225 Medical Services, Maintenance & Postage 8,600 Medical Services, Copy Costs, etc. 17,775 Prisoner Clothing, Medical Supplies, etc. 6,380 Mental Health/Physician Fees 16,300 Utilities & Medical Services 11,370 Mental Health, Physician's Fees 155,573 Merit Raises 2,775 Medical Services, Physician Fees, Prescriptions 2,510 Inmate Transports, Utilities 290,000 Detention Staffing from Contingency 38. Total for Public Safety $21,496,685 $22,595,187 1,098,502 Public Works 39. Environmental Quality 53,337 53, Public Works $11,128,639 $11,552, , ,446 Vehicle Repairs/Gas (368,260) Veh Repairs/Gas to Departments ,000 Van to Transport Inmates 04/03/08 23,400 SR 303/Blythe Island Drive 05/15/08 160,000 Fuel from Administration Contingency 100,000 Tornado Debris Pickup 33,000 Intersection Imps Altama/Altama Connector 06/05/08 251,000 Two Tam den Dump Trucks/Forklift 06/05/08 2,900 SR 303/Blythe Island Drive from Engineering Salaries 1,798 Utilities 50,290 Merit Raises 41. Total for Public Works $11,181,976 $11,605, ,574

7 Health and Welfare 42. Coastal GA Area CAA $25,000 $25, Gateway Behavioral Health Services 310, , Glynn County Board of Health 429, , Intergovernmental Welfare 76,000 76, Total for Public Health and Welfare $840,810 $840,810 0 Cultural & Recreation 47. Recreation $2,624,906 $2,763, ,469 8,756 Vehicle Repairs/Gas ,620 Tennis Epworth Park 05/15/08 (13,000) Transfer Salaries to SSI Master Trail 10,064 Small Equipment from Contributions/Forfeits 22,029 Merit Raises 48. Brunswick Glynn County Library 275, , Total Cultural & Recreation $2,899,906 $3,038, ,469 Housing & Development 50. Community Development $3,259,263 $3,297,104 37,841 10,467 Vehicle Repairs/Gas ,374 Merit Raises 51. Georgia Extension Service 75,756 75, Georgia Forestry Services 14,384 14, Water Resources Total Housing & Development $3,349,403 $3,387,244 37,841 Debt Service 55. Cash Management $ Total Debt Service $0 $0 0

8 Other Financing Uses 57. Transfers Out $5,397,478 $7,108,677 1,711,199 13,000 Transfer to SSI Master Trail Plan 728,724 Transfer to Accommodation Excise Tax Fund 964,818 Transfer to Buildings, Roads & Equipment Fund 4,657 Transfer to Emer 911 Fund 58. Total Other Financing Uses $5,397,478 $7,108,677 1,711, Total Expenditures for General Fund $81,626,363 $84,544,943 2,918, Total General Fund Revenue Over/(Under) Expenditures ($18,797,348) ($21,082,982) (2,285,634) II. ACCOMMODATION EXCISE TAX FUND 61. Revenue $4,844,069 $5,625, , Propane Gas sales 2,678 Bait Sales 50,000 Acc Excise Tax 728,724 Transfer from General Fund 62. Expenditures 5,572,793 5,625,925 53,132 17,374 Transfer to General Fund (17,374) Sidney Lanier Bridge - Facility Maintenance (1,798) Utilities 1,798 Transfer to General Fund 454 Propane Gas Sales expense 50,000 Appropriation 2,678 Bait for Resale Expenses 63. Total Accommodation Excise Tax Fund Revenue Over/(Under) Expenditures ($728,724) $0 728,724 III. DRUG ABUSE/EDUCATION FUND 64. Revenue $12,500 $12, Expenditures Total Drug Abuse/Education Fund Revenue Over/(Under) Expenditures $11,873 $11,873 0

9 IV. DRUG COURT FUND 67. Revenue $774,485 $829,733 55,248 16,000 Fines/Forfeitures 12,000 Interest Income 18,000 Contributions 9,248 Contributions 68. Expenditures 793, ,733 36,000 29,000 Contractual Services 7,000 Drug Testing 69. Total Drug Court Fund Revenue Over/(Under) Expenditures ($19,248) $0 19,248 V. EMERGENCY 911 TELEPHONE FUND 70. Revenue $2,726,759 $2,733,710 6,951 4,657 Transfer from General Fund 2,294 City of Brunswick Revenue 71. Expenditures 2,733,710 2,733, Total Emergency 911 Telephone Fund Revenue Over/(Under) Expenditures ($6,951) $0 6,951 VI. FIRE PROTECTION FUND 73. Revenue $6,641,610 $6,646,419 4,809 4,709 Tornado Damage Reimbursement 100 Auction Sales 74. Expenditures 7,554,684 7,580,573 25,889 (2,420) Correct PYE 4,709 Tornado Damage Equipment 100 Auction Fees 23,500 Information Technology Fire Administration Facility 06/05/ Total Fire Protection Fund Revenue Over/(Under) Expenditures ($913,074) ($934,154) (21,080) VII. INSURANCE PREMIUM TAX FUND 76. Revenue $2,400,000 $2,400, ,374 Street Lighting (17,374) Transfer to General Fund 77. Expenditures 2,400,000 2,400, Total Insurance Premium Tax Fund Revenue

10 VIII. JAIL COMMISSARY FUND 79. Revenue $250,000 $250, Expenditures 250, , Total Jail Commissary Fund IX. JAIL FUND 82. Revenue $447,087 $458,596 11,509 5,509 Court Penalties 6,000 Court Penalties 83. Expenditures 348, ,146 11,509 8,009 Transfer to General Fund 3,500 Radio Upgrade 84. Total Jail Fund Revenue Over/(Under) Expenditures $98,450 $98,450 0 X. JUVENILE SERVICES FUND 85. Revenue $2,700 $2, Expenditures 2,700 2, Total Juvenile Services Fund XI. LAW ENFORCEMENT BLOCK GRANT FUND 88. Revenue $57,679 $57, Expenditures 57,679 57, Total Law Enforcement Block Grant Fund Revenue

11 XII. PARK DEVELOPMENT FUND 91. Revenue $216 $ Expenditures Total Park Development Fund XIII. POLICE SEIZURE FUND 94. Revenue $12,531 $28,031 15,500 15,500 Condemned Money 06/19/ Expenditures 79,064 94,564 15,500 15,500 Pen-Link 06/19/ Total Police Seizure Fund Revenue Over/(Under) Expenditures ($66,533) ($66,533) 0 XIV. SEA ISLAND POLICE FUND 97. Revenue $410,170 $410, Expenditures 410, , Total Sea Island Police Fund Revenue XV. SHERIFF SEIZURE FUND 100. Revenue $134 $ Expenditures Total Sheriff Seizure Fund Revenue XVI. BUILDINGS, ROADS, & EQUIPMENT FUND 103. Revenue $4,473,240 $5,438, , ,818 Transfer from General Fund 104. Expenditures 5,438,058 5,438, Total Buildings, Roads & Equipment Fund Revenue Over/(Under) Expenditures ($964,818) $0 964,818

12 XVII. SPLOST #3 FUND 106. Revenue $50,000 $50, Expenditures Total SPLOST #3 Fund Revenue Over/(Under) Expenditures $50,000 $50,000 0 XVIII. SPLOST #4 FUND 109. Revenue $500,000 $500, Expenditures 57,114 57, Total SPLOST #4 Fund Revenue Over/(Under) Expenditures $442,886 $442,886 0 XVIII. SPLOST #5 FUND 112. Revenue $21,000,000 $21,000, Expenditures Total SPLOST #5 Fund Revenue Over/(Under) Expenditures $21,000,000 $21,000,000 0 XIX. TEA FUNDS 115. Revenue $562,500 $575,500 13,000 13,000 Transfer from General Fund 116. Expenditures 562, ,500 13,000 13,000 Sidewalk Consultant SSI Master Trail 117. Total TEA Funds XX. REVOLVING LOAN FUND 118. Revenue $20,595 $20, Expenditures 3,913 3, Total Revolving Loan Fund Over/(Under) Expenditures $16,682 $16,682 0

13 XXI. SOLID WASTE COLLECTION FUND 121. Revenue $3,963,237 $3,963, Expenditures 4,135,362 4,135, Total Solid Waste Collection Fund Revenue Over/(Under) Expenditures ($172,125) ($172,125) 0 XXII. SOLID WASTE DISPOSAL FUND 124. Revenue $65,703 $65, Expenditures 73,863 73, Total Solid Waste Disposal Fund Revenue Over/(Under) Expenditures ($8,160) ($8,160) 0 XXIII. WATER & SEWER FUND 127. Revenue $8,204,734 $8,262,334 57,600 2,000 Capital Contributions 54,000 Debt Service Revenue 1,600 GEFA 128. Expenditures 28,032,199 32,267,091 4,234,892 2,000 Clearwater Sewer 50,000 Bond Arbitrage Rebate 4,000 Professional Services 3,311,929 Appropriation 865,363 Appropriation 1,600 GEFA 129. Total Water & Sewer Fund Revenue Over/(Under) Expenditures ($19,827,465) ($24,004,757) (4,177,292) XXIV. MAINLAND NORTH WATER & SEWER FUND 130. Revenue $425,000 $425, Expenditures 948, , Total Mainland South Water/Sewer Fund Revenue Over/(Under) Expenditures ($523,015) ($523,015) 0

14 XXV. MAINLAND SOUTH WATER & SEWER FUND 133. Revenue $235,000 $235, Expenditures 746, , Total Mainland South Water/Sewer Fund Revenue Over/(Under) Expenditures ($511,669) ($511,669) 0 XXVI. WATER & SEWER CAPITAL FUND 136. Revenue $450,000 $450, Expenditures 2,657,658 2,657, Total Water & Sewer Capital Fund Revenue Over/(Under) Expenditures ($2,207,658) ($2,207,658) 0 XXVII. ADMINISTRATIVE SERVICES FUND 139. Revenue $5,518,289 $5,618, , ,000 General Fund Revenue 475 General Fund Revenue Expenditures Finance 1,177,609 1,178, Training County Administrator 633, ,165 0 Human Resources 632, ,744 0 Information Technology 3,074,771 3,174, ,000 82,000 Telephone Service 18,000 Computer Software 140. Total Expenditures 5,518,289 5,618, , Total Administrative Service Fund Revenue

15 XXVIII. COUNTY INSURANCE FUND 142. Revenue $1,015,768 $1,015, Expenditures 1,015,768 1,015, Total County Insurance Fund Revenue XXIX. EMPLOYEE BENEFIT FUND 145. Revenue $7,232,846 $7,241,249 8,403 8,403 Retiree Health 146. Expenditures 7,241,249 7,241, Total Employee Benefit Fund Over/(Under) Expenditures ($8,403) $0 8,403 Don Hogan, Chairman Board of Commissioners Glynn County, Georgia Cindee Overstreet, County Clerk Board of Commissioners Glynn County, Georgia Budget/Resolution FY2008D

16 GENERAL FUND USES OF FUND BALANCE FY 2007/2008 DATE DESCRIPTION 7/1/07-9/30/07 10/1/07-12/31/07 1/1/8-3/31/08 4/1/8-6/30/8 Total 07/05/07 GA State Patrol Mgmt Services (Pgm ) $ 72,289 $ 72,289 SPLOST #5 07/05/07 PW Complex Renovat Mgmt Srvc (Pgm ) 90,361 90,361 SPLOST #5 07/19/07 Charter School (Pgm 1420) 865, ,000 07/19/07 BIRP Dock Repairs (Pgm 6044) 124, ,416 08/02/07 Neptune Park - Landscape Design (Pgm ) 193, ,800 SPLOST #5 08/16/07 Epworth Park - Tennis Courts (Pgm ) 157, ,770 SPLOST #5 09/06/07 Epworth Park - Tennis Courts (Pgm ) 64,800 64,800 SPLOST #5 09/06/07 Carryforwards 8,491,005 8,491,005 09/20/07 Prior Year Encumbrances 3,154,284 3,154,284 09/26/07 Reverse DFACS in Carryforwards (7,942) (7,942) 10/04/07 East Beach Drainage (Pgm ) $ 526, ,567 SPLOST #5 10/18/07 Temp Detention Ce Water/Sewer (Pgm ) 142, ,000 SPLOST #5 11/15/07 Traffic Signals SR 303/Blythe Island Dr (Pgm 4696) 323, ,700 11/15/07 CGRDC Membership Dues 5,203 5,203 11/30/07 SPLOST # 5 Vehicle Purchases (Pgm ) 750, ,500 SPLOST #5 12/06/07 Additional Carryforward Exit 29 WPCP 14,333 14,333 12/06/07 Land for Diversion Center 464, ,206 12/20/07 Altamaha Park Boat Ramp Sand Removal (4903) 32,500 32,500 01/18/08 Striping SPLOST # 5 Vehicles (Pgm ) $ 6,000 6,000 SPLOST #5 01/23/08 Transfer to Revolving Loan Fund for Audit Fees 1,335 1,335 02/07/08 Preconstruct Srvc Exit 29 Water Plant( ) 86,000 86,000 SPLOST #5 02/07/08 Construct Baldwin Park ( ) 39,989 39,989 SPLOST #5 02/07/08 Street Lights - Retreat Village/Kings Way 15,647 15,647 02/21/08 Drainage & Road Maint Equipment ( ) 575, ,000 SPLOST #5 02/21/08 Lidar ( , , ) 100, ,000 SPLOST #5 03/06/08 Coast Guard Station BathHouse 30,000 30,000 03/17/ Miles Resurfacing ( ) 2,478,585 2,478,585 SPLOST #5 04/03/08 Coroner Expenses 16,500 16,500 04/03/08 Increase Juvenile Court Judge Salary for Pro Hace 1,615 1,615 Vice for Superior Court 04/03/08 Inmate Transport Van for Facility Maintenance 24,000 24,000 05/15/08 SR303/Blythe Island Dr Intersection Imp (Pgm 4696) 23,400 23,400 05/15/08 Epworth Park Tennis Courts 96,920 96,920 SPLOST #5 05/15/08 Tornado Debris Pick-Up (Pgm 4533) 100, ,000 06/05/08 Altama/Altama Connector ( Pgm 4546) 33,000 33,000 SPLOST #5 06/05/08 Road Maint Equipment (Pgm 4514) 251, ,000 SPLOST #5 06/05/08 Demolition of the Casino Pool (Pgm 1214) 41,000 41,000 SPLOST #5 09/06/07 Transfer to Accommodation Excise Tax Fund for 344, ,191 Carryforwards 09/20/07 Transfer to Accommodation Excise Tax Fund, 1,354,008 1,354,008 Buildings Roads & Equipment Fund & Emer 911 Fund for Prior Year Encumbrances TOTAL $ 13,205,783 $ 2,259,009 $ 3,332,556 $ 2,285,634 $ 21,082,982

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

1) Do nothing. This would cause departments to be over budget on items that the Board of Commissioners has approved during the current Fiscal Year. GLYNN COUNTY FINANCE DEPARTMENT 1725 Reynolds Street, 3 rd Floor Brunswick, Georgia 31520-6406 Phone: (912) 554-7133 - Fax: (912) 267-5634 - Email: dchunn@glynncounty.org MEMORANDUM To: From: Finance Committee