Glynn County, Georgia FY Recommended Budget. General Fund Revenue. General Fund Expenditures

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1 Glynn County, Georgia FY Recommended Budget Attachment A FY 16 Budget FY 17 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) General Fund Revenue Taxes $ 44,442,492 $ 45,289,072 $ 846, % Licenses & Permits 1,088,250 1,115,550 27, % Intergovernmental 946, ,014 (9,011) (1.0%) Charges for Services 5,396,595 5,852, , % Fines & Forfeitures 1,985,500 1,769,000 (216,500) (10.9%) Investment Income 41,491 61,481 19, % Investment Income - LCP 76,000 80,000 4, % Contributions & Donations 1,650 6,750 5, % Contributions - Debt Service 406, ,424 (1,650) (0.4%) Miscellaneous 203, ,619 14, % Other Financing Sources 3,351,850 3,656, , % Use of Fund Balance 2,311,951 3,239, , % Total General Fund Revenue $ 60,251,377 $ 62,628,968 $ 2,377, % General Fund Expenditures Elected/Appointed Board of Elections 385, ,926 52, % Clerk of State Court 738, ,533 8, % Clerk of Superior Court 1,416,233 1,359,619 (56,614) (4.0%) Coroner 105, ,883 (873) (0.8%) County Attorney 426, ,156 14, % County Commission 440, ,357 10, % District Attorney 731, ,954 (6,759) (0.9%) Judge of State Court 415, ,662 (3,676) (0.9%) Judges of Superior Court 656, ,059 23, % Juvenile Court 1,210,015 1,268,870 58, % Magistrate Court 185, ,019 2, % Marshes of Glynn Libraries 867, ,506 (5,071) (0.6%) Police 9,128,215 8,499,232 (628,983) (6.9%) Probate Court 472, ,402 20, % Property Appraisal Office 1,238,029 1,272,092 34, % Public Defender 473, ,402 25, % Sheriff 10,962,224 12,092,450 1,130, % Solicitor of State Court 353, ,504 (28,973) (8.2%) Tax Commissioner 1,136,361 1,196,204 59, % Total Elected/Appointed Operating $ 31,343,189 $ 32,053,830 $ 710, % Total Elected/Appointed Capital Total Elected/Appointed $ 31,343,189 $ 32,053,830 $ 710, % 1

2 Glynn County, Georgia FY Recommended Budget Attachment A FY 16 Budget FY 17 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Outside Agencies Board of Health $ 404,995 $ 404,995 $ - 0.0% Board of Health - Vital Records 3,500 3, % Brunswick-Glynn Economic Dev Authority 800, , % Civil Air Patrol 12,500 12, % Coastal GA Area CAA 22,500 22, % Coastal Regional Commission 109, , % Dept of Family & Children Services 52,000 52, % DFCS - Pauper Burials 3,500 7,000 3, % Gateway Behavioral Health Services 247, , % GA Extension Service 96,357 95,593 (764) (0.8%) GA Forestry 24,372 24,371 (1) (0.0%) Special Olympics 10,000 10, % Total Outside Agencies $ 1,785,839 $ 1,788,574 $ 2, % Administration Administrative Services $ 3,624,541 $ 3,754,371 $ 129, % Animal Control 684, ,644 * Community Development 1,756,490 1,875, , % Capital - 76,752 76,752 Community Services Director 104, ,002 41, % County Manager 178, ,932 4, % Merit /Market 734, ,372 40, % FLSA OT for GF 93,473 93,473 Contingency 400, , % Emergency Management Agency (EMA) - 179, ,252 * Emergency Medical Services 3,458,864 3,545,068 86, % Facilities Management 938,131 (938,131) (100.0%) ** Finance 90,798 91, % Information Technology - GIS 549, , , % Public Works 9,101,154 10,072, , % Capital 100, , % Recreation 2,766,131 2,573,837 (192,294) (7.0%) Debt Services - Airport Bonds 675, ,690 2, % Debt Services - Gateway Bond 407, ,424 (3,151) (0.8%) Debt Services - QECB 855, ,880 20, % Transfers Out 1,379,648 1,562, , % Total Administration Operating $ 27,022,349 $ 28,609,812 $ 1,587, % Total Administration Capital 100, ,752 76,752 Total Administration $ 27,122,349 $ 28,786,564 $ 1,664, % Total General Fund Operating $ 60,151,377 $ 62,452,216 $ 2,300, % Total General Fund Capital 100, ,752 76,752 Total General Fund Expenditures $ 60,251,377 $ 62,628,968 $ 2,377, % Revenues Less Expenditures $ - $ - $ - * Animal Control and EMA were included in the Police Department last year. **Facilities Management is now a part of the Public Works Department. 2

3 Glynn County, Georgia FY Recommended Budget Attachment A Special Revenue Funds FY 16 Budget FY 17 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Accommodation Excise Tax Fund Revenue $ 6,932,974 $ 7,278,880 $ 345, % Expenditures Administration $ 185,255 $ 197,871 $ 12, % Public Works 637, ,108 (32,673) (5.1%) Capital 8,000 21,086 13, % Recreation 1,748,981 1,566,983 (181,998) (10.4%) Capital - 13,000 13,000 Golden Isles Visitor Bureau 3,000,000 3,100, , % Transfers 1,352,957 1,774, , % Total Expenditures $ 6,932,974 $ 7,278,880 $ 345, % Revenue Less Expenditures $ - $ - $ - Alternate Dispute Resolution Revenue $ 87,290 $ 87,290 $ - 0.0% Use of Fund Balance 1,642 8,305 6, % Total Revenue $ 88,932 $ 95,595 $ 6, % Expenditures $ 88,932 $ 95,595 $ 6, % Revenue Less Expenditures $ - $ - $ - Brunswick Judicial Circuit Revenue $ 305,582 $ 307,315 $ 1, % Expenditures $ 305,582 $ 290,466 $ (15,116) (4.9%) Revenue Less Expenditures $ - $ 16,849 $ 16,849 Drug Abuse & Education Fund Revenue $ 39,820 $ 44,820 $ 5, % Use of Fund Balance 7,519 2,518 (5,001) (66.5%) Total Revenue $ 47,339 $ 47,338 $ (1) (0.0%) Expenditures $ 47,339 $ 47,338 $ (1) (0.0%) Revenue Less Expenditures $ - $ - $ - 3

4 Glynn County, Georgia FY Recommended Budget Attachment A FY 16 Budget FY 17 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Drug Court Fund Revenue $ 1,008,387 $ 822,485 $ (185,902) (18.4%) Use of Fund Balance 96, , , % Total Revenue $ 1,105,142 $ 1,126,262 $ 21, % Expenditures $ 1,105,142 $ 1,126,262 $ 21, % Revenue Less Expenditures $ - $ - $ - Emergency 911 Fund Revenue $ 3,739,080 $ 3,712,593 $ (26,487) (0.7%) Expenditures E-911 Communications 3,224,795 3,110,476 (114,319) (3.5%) Capital - 96,000 96,000 Debt Services - Public Safety Radios 514, ,117 (8,168) (1.6%) Total Expenditures $ 3,029,953 $ 3,712,593 $ 682, % Revenue Less Expenditures $ 709,127 $ - $ (709,127) Fire Protection Fund Revenue $ 7,005,309 $ 7,322,609 $ 317, % Use of Fund Balance 366, , , % Total Revenue $ 7,371,484 $ 7,840,407 $ 468, % Expenditures 7,220,822 7,713, , % Capital 150, ,600 (24,062) (16.0%) Total Expenditures $ 7,126,886 $ 7,840,407 $ 713, % Revenue Less Expenditures $ 244,598 $ - $ (244,598) Insurance Premium Tax Fund Revenue $ 3,148,648 $ 3,371,707 $ 223, % Expenditures $ 3,148,648 $ 3,371,707 $ 223, % Revenue Less Expenditures $ - $ - $ - 4

5 Glynn County, Georgia FY Recommended Budget Attachment A FY 16 Budget FY 17 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Jail Commissary Fund Revenue $ 248,725 $ 307,300 $ 58, % Use of Fund Balance 24,368 - (24,368) (100.0%) Total Revenue $ 273,093 $ 307,300 $ 34, % Expenditures $ 273,093 $ 292,188 $ 19, % Revenue Less Expenditures $ - $ 15,112 $ 15,112 Jail Operations Fund Revenue $ 166,263 $ 145,230 $ (21,033) (12.7%) Expenditures $ 117,060 $ 117,057 $ (3) (0.0%) Revenue Less Expenditures $ 49,203 $ 28,173 $ (21,030) (42.7%) Juvenile Services Fund Revenue $ 9,000 $ 3,000 $ (6,000) (66.7%) Use of Fund Balance Total Revenue $ 9,000 $ 3,000 $ (6,000) (66.7%) Expenditures $ 9,000 $ 3,000 $ (6,000) (66.7%) Revenue Less Expenditures $ - $ - $ - Law Enforcement Block Grant Fund Revenue $ - $ 22,000 $ 22,000 Expenditures $ - $ 22,000 $ 22,000 Revenue Less Expenditures $ - $ - $ - Blythe Island Regional Park Development Fund Revenue $ 45 $ 35 $ (10) (22.2%) Expenditures $ - $ - $ - Revenue Less Expenditures $ 45 $ 35 $ (10) 5

6 Glynn County, Georgia FY Recommended Budget Attachment A FY 16 Budget FY 17 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Police Seizure Funds Revenue $ 300 $ 300 $ - 0.0% Use of Fund Balance 84,700 50,000 (34,700) (41.0%) Total Revenue $ 85,000 $ 50,300 $ (34,700) (40.8%) Expenditures $ 85,000 $ 50,300 $ (34,700) (40.8%) Revenue Less Expenditures $ - $ - $ - Sea Island Special Police Fund Revenue $ 362,963 $ 370,973 $ 8, % Use of Fund Balance 43,772 39,882 (3,890) (8.9%) Total Revenue $ 406,735 $ 410,855 $ 4, % Expenditures $ 406,735 $ 410,855 $ 4, % Revenue Less Expenditures $ - $ - $ - Sheriff Seizure Funds Revenue $ - $ - $ - Use of Fund Balance - 2,000 2,000 Total Revenue $ - $ 2,000 $ 2,000 Expenditures $ - $ 2,000 $ 2,000 Revenue Less Expenditures $ - $ - $ - Capital Projects Funds Capital Projects Fund Revenue $ 2,607,502 $ 2,594,862 $ (12,640) (0.5%) Use of Fund Balance 1,166,212 - (1,166,212) (100.0%) Total Revenue $ 3,773,714 $ 2,594,862 $ (1,178,852) (31.2%) Expenditures $ 3,773,714 $ 2,593,708 $ (1,180,006) (31.3%) Revenue Less Expenditures $ - $ 1,154 $ 1,154 6

7 Glynn County, Georgia FY Recommended Budget Attachment A FY 16 Budget FY 17 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Capital Projects Fund - Bond Revenue $ - $ - $ - Use of Fund Balance Total Revenue $ - $ - $ - Expenditures $ - $ - $ - Revenue Less Expenditures $ - $ - $ - Debt Service Funds Debt Service Fund - Revenue Revenue $ - $ 872,823 $ 872,823 Expenses $ - $ 219,402 $ 219,402 Revenue Less Expenses $ - $ 653,421 $ 653,421 Enterprise Funds Revolving Loan Fund Revenue $ 6,750 $ 4,350 $ (2,400) (35.6%) Expenses $ 59 $ 62 $ 3 5.1% Revenue Less Expenses $ 6,691 $ 4,288 $ (2,403) (35.9%) Solid Waste Collection Fund Revenue $ 3,704,204 $ 3,647,785 $ (56,419) (1.5%) Use of Fund Balance 26,103 99,976 73,873 Total Revenue $ 3,730,307 $ 3,747,761 $ 17, % Expenses $ 3,556,632 $ 3,747,761 $ 191, % Capital 173,675 - (173,675) Total Expenses $ 3,730,307 $ 3,747,761 $ 17, % Revenue Less Expenses $ - $ - $ - 7

8 Glynn County, Georgia FY Recommended Budget Attachment A FY 16 Budget FY 17 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Solid Waste Disposal Fund Revenue $ 42,667 $ 42,667 $ - 0.0% Expenses $ 42,667 $ 42,667 $ - 0.0% Revenue Less Expenses $ - $ - $ - Internal Service Funds Administrative Services Fund Revenue $ 4,334,832 $ 4,524,594 $ 189, % Expenses County Administration $ 286,887 $ 284,049 $ (2,838) (1.0%) Finance 885, ,922 (2,253) (0.3%) Human Resources 539, ,222 28, % Information Technology 1,893,551 2,077, , % Capital 730, ,380 (16,620) Total Expenses $ 4,334,832 $ 4,524,594 $ 189, % Revenue Less Expenses $ - $ - $ - County Insurance Fund Revenue $ 1,077,575 $ 1,041,975 $ (35,600) (3.3%) Expenses $ 1,077,575 $ 1,041,975 $ (35,600) (3.3%) Revenue Less Expenses $ - $ - $ - Employee Benefit Fund Revenue $ 10,235,518 $ 10,127,555 $ (107,963) (1.1%) Expenses $ 10,235,518 $ 10,127,555 $ (107,963) (1.1%) Revenue Less Expenses $ - $ - $ - 8

9 Glynn County, Georgia FY Recommended Budget Attachment A FY 16 Budget FY 17 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Trust Fund Pension Fund Revenue $ 4,674,937 $ 5,189,941 $ 515, % Expenses $ 4,674,937 $ 5,189,941 $ 515, % Revenue Less Expenses $ - $ - $ - 9

10 5/13/2016 Fund Dept/Description General Fund - Interest on Delinquent Taxes $ (100,000) $ (100,000) Reduction due to law changes GIS Charges ,000 34,000 Revenue was entered as ($17,000) instead of $17,000) Transfer from AET Fund 178, ,504 Increase in net revenue from AET Fund Use of fund balance (511,681) (511,681) Decrease in use of fund balance Increase in Property 427, ,351 Increase Property tax growth/inflation from 2 to 4% $ 28,174 $ 28,174 Revenue Changes 205 Accommodation Excise Tax Fund BIPR Campground Fees $ 93,000 $ 93,000 Increase projected revenue based on current year These changes were presented to the Board of Commissioners at its May 17, 2016, budget work session. 235 E911 Fund City of Brunswick $ (14,939) $ (14,939) Decrease in Expenditures for E911 fund, decreases City/County share Glynn County (44,816) (44,816) Decrease in Expenditures for E911 fund, decreases City/County share $ (59,755) $ (59,755) 240 Fire Fund Property Tax Revenue $ 184,480 $ 184,480 Increase Property tax growth/inflation from 2 to 4% Use of fund balance (184,136) (184,136) Decrease in use of fund balance $ 344 $ Sea Island Police Fund Property Tax Revenue $ 4,736 $ 4,736 Increase Property tax growth/inflation from 2 to 4% Use of fund balance (4,736) (4,736) Decrease in use of fund balance $ - $ Administrative Services Fund IT Internal Charges Revenue $ 4,094 $ 4,094 Reclassification of IT Network Engineer at 5/10/16 Personnel Committee Meeting

11 Fund Dept/Description PGM 100 General Fund 5/13/2016 Expenditure Changes These changes were presented to the Board of Commissioners at the May 17, 2016, budget work session. Administrative Services $ 3,596 $ 3,596 Increase in Administrative Services Fund Police PGM ,193 1,193 Local Telephone Services - remove budget team reduction PGM ,366 3,366 Local Telephone Services - remove budget team reduction PGM ,822 1,822 Local Telephone Services - remove budget team reduction EMA PGM Local Telephone Services - remove budget team reduction Public Works PGM ,224 3,224 Reclassification of a position, PC 5/10/16 Property Appraisal Office PGM 1966 (2,500) (2,500) Reduction in professional services based on history Recreation PGM ,372 40,372 shuffle of positions PGM ,003 30,003 shuffle of positions PGM 6310 (19,414) (19,414) shuffle of positions PGM 6410 (22,984) (22,984) shuffle of positions PGM ,519 70,519 shuffle of positions PGM 6420 (36,621) (36,621) shuffle of positions Transfer to E911 Fund (44,816) (44,816) $ 28,174 $ 28, Accommodation Excise Tax Fund Internal Administrative Services $ 678 $ 678 Increase in Administrative Services Fund Public Works (3,350) (3,350) Decrease in Fuel PGM 6030 (60) (60) Decrease in Faculties Maintenance (Utilities) Recreation Various PGMs (7,150) (7,150) Decrease in Fuel Various PGMs 34,144 34,144 FLSA OT Various PGMs (7,266) (7,266) Decrease in utilities PGM 6149 (48,596) (48,596) shuffle of positions PGM 6149 (19,928) (19,928) Temp position inadvertently left in PGM 6150 (17,027) (17,027) Reduction in Seasonal employees due to reduction in operation hours Transfers (to GF) 161, ,555 Net transfer to General Fund $ 93,000 $ 93, E911 Fund 240 Fire Fund $ 107 $ 107 Internal Administrative Services (60,447) (60,447) Overtime Reclassification of IT Engineer (12.5% of position charged to E911) $ (59,755) $ (59,755) $ 344 $ 344 Internal Administrative Services 610 Administrative Services Fund Information Technology PGM 1921 $ 4,094 $ 4,094 Reclassification of IT Engineer (87.5% of position charged here)

12 GLYNN COUNTY BUDGET 4/21/2016 Fiscal Year 2017 MISSION STATEMENT: Make Glynn County the premier place to live and work in the southeastern United States through the provision of quality services to the citizens, and a safe, harmonious work environment for our employees. This budget transmittal document was distributed to the Board of Commissioners April 21, 2016.

13 MEMORANDUM Glynn County Budget TO: FROM: The Honorable Commissioners Alan M. Ours, County Manager DATE: April 21, 2016 SUBJECT: Proposed Fiscal Year 2017 Budget Enclosed for your review and approval is the recommended budget for fiscal year The County s budget cycle begins in the fall of each year with the adoption of the Budget Calendar by the Board of Commissioners. In early November, a meeting is held with department heads to discuss the budget process and the expectations for the budget. The Budget Calendar establishes timelines for the delivery of goals and objectives for each department, requests for technology items, requests for capital, requests for personnel and a requested operating budget. Beginning in early February, the Budget Team begins to meet with each department to discuss their budget request for the next fiscal year. The Budget Team consists of Tonya Miller, Director of Administrative Services and CFO; Vickie McClinton, Finance Manager; Anna Miller, Budget Analyst; Kathryn Downs, Management Analyst and Communications Officer; and Alan Ours, County Manager. Based on the Board of Commissioners directive, efforts were made to keep expenditures in line with Fiscal Year 16. As a result of the reorganization that took place in Fiscal Year 16, components of the Recreation budget were reduced and five positions in Recreation are being recommended for deletion. However, in many cases reducing expenses was difficult to do. The cost of goods and services for Glynn County government continues to increase as well as demands placed on the County by our citizens. There is an increased need for additional staff in a few key areas, and the County s need for capital equipment and infrastructure exceeds the special millage for capital. Both personnel and capital will be discussed later in this transmittal letter. Revenue growth continues to be moderate and in some areas sluggish. In some areas, our Fiscal Year 16 revenue projections have fallen short and need to be reduced for next fiscal year. In addition, the County will have to continue the trend started during the economic downturn by taking funds from the General Fund Fund Balance and the Fire Fund Fund Balance to balance both funds. This trend is not sustainable for the long term, and the Board needs to address this either by reducing the current service level or increasing the millage rate. It is suggested that the Board hold a budget retreat this fall to discuss a three year projection for expenditures and revenues and begin discussing ways to balance the budget without the use of fund balance beginning in Fiscal Year 18. In closing, I would like to extend my appreciation to each elected official, appointed official, and department head who submitted a responsible budget for next fiscal year. I would also like to express my appreciation to Tonya Miller, Vickie McClinton, Anna Miller, Tammy York and Kathryn Downs for their tireless efforts to prepare a responsible budget for your consideration. The Budget Team is committed to helping you understand the proposed budget as you work towards adoption by June 30, Page 1

14 Glynn County Budget Glynn County Budget FISCAL YEAR 2017 BUDGET OVERVIEW Glynn County provides services in eight main categories within the General Fund. Public Safety is the largest category followed by: Public Works, General Government, Judiciary, Culture and Recreation, Housing and Community Development, Debt Service, and Health and Welfare. Community Development, $2,861,052 Culture and Recreation, $3,504,432 FY17 General Fund By Function Debt Service, $1,958,994 General Government, $9,839,403 Health and Welfare, $749,495 Judiciary, $6,697,024 Public Works, $10,169,268 Public Safety, $26,853,822 * While Fire Service and Solid Waste Collection are also important categories of county service, they are outside of the General Fund and will be discussed later in this document. *This total includes transfers out to E-911 Page 2

15 Glynn County Budget The total proposed budget for Fiscal Year 2017 is listed as follows by fund: Fund FY16 Approved FY17 Recommended % Change General Fund $ 60,251,377 $ 62,633, % Special Revenue Funds $ 23,679,317 $ 24,689, % Capital Projects Funds $ 3,773,714 $ 2,594, % Debt Service Funds $ $ 872,823 N/A Enterprise Funds $ 3,779,724 $ 3,794, % Internal Service Funds $ 15,647,925 $ 15,690, % Trust Funds $ 4,674,937 $ 5,189, % $ 111,806,994 $ 115,465, % Major Expenditures Personnel Glynn County has an exceptional work force that works diligently each day to deliver essential services to our citizens. The Glynn County team continues to perform quality work at an increased level with few additional resources. Fifty-seven percent of the county budget is for personnel services, which includes pay and benefits. County Operations - While the largest expense in the overall budget is personnel services, county operations make up 39% of the total budget and provides employees with the necessary tools to perform their respective jobs. Capital Vehicles and equipment are a necessary part of the total budget and provides employees reliable vehicles to drive, reliable equipment to operate and specialized tools to perform their duties. In today s world technology plays an important role in most organizations and Glynn County is no different. A total request of $2,433,658 was made for technology for FY 17. I believe most of the items that were requested were justified and will help to make Glynn County more efficient. However, due to limited resources $713,380 is proposed for next fiscal year. Public safety equipment took priority over other requested capital. Page 3

16 Glynn County Budget Budget Increases Areas of significant increases are outlined below: Pay Range Adjustment During FY 15 a pay study was conducted by Archer Consulting. As a result of the study a recommendation was made to move the pay ranges forward by a certain percent. The Board approved moving the ranges forward by fifty percent of the recommendation. The proposed budget for FY 17 moves the pay ranges forward by the remaining fifty percent of the pay study conducted by Archer Consulting in the amount of $109,191. Merit Increase for County Employees The proposed budget includes $935,331 to continue the merit program that was reinstituted by the Board in FY 15. Career Track - The proposed budget includes $249,270 to continue the career track program that was reinstituted by the Board in FY 16. Detention Officers During FY 16 the Board of Commissioners added nine Detention Officers to the Sheriff s budget. The cost for a full years funding is included in the amount of $632,060 Detention Center - Additional increases at the Detention Center include $235,000 for inmate medical and $103,000 for prescription drugs. Nuisance Abatement An additional $180,000 is included in the proposed budget to increase the number of condemned structures that are demolished. FLSA An additional $175,520 is included in the proposed budget to account for the changes by the Federal Government in the treatment of exempt employees. Budget Decreases Decreases in the FY 17 Budget include cuts in the Recreation and Parks Department (which are covered in the following Personnel section) and energy savings costs. In FY 14 Glynn County contracted with Ameresco to conduct an energy audit of major County facilities. The proposed energy conservation measures recommended in the study have begun and the County is already experiencing cost savings in the current fiscal year. Savings in utility costs for FY 17 are expected to be approximately $340,000. Page 4

17 Personnel Glynn County Budget During the budget request process, 33 new positions were requested by county departments. In an effort to hold the line on the budget, only two Building Inspector positions are recommended to be added to the budget. The building inspection function has funds set aside within the General Fund for its activity. This separate fund will be the source of funding for the two additional building inspector positions. As the economy has begun to improve, the need for timely building inspections is on the rise, as well. In addition to the two Building Inspector positions, I believe four other positions are justified, but have not been added to the budget. These positions include three Police Officer I positions and a Planning Manager Position. Police Officer I (3) - The Glynn County Police Department has requested three Police Officer I positions for the Uniform Patrol Division during the 2017 budget process. This request is based on a projected increase in call volume that will accompany new developments already underway in Glynn County such as Canal Crossing. All three officer positions would be primarily assigned to the supplemental shift and patrol the Mall and Canal Crossing areas and to respond for calls for service to supplement the one patrol officer currently assigned to the area. Call volume has increase drastically over the past 10 years. From 2006 to 2014, call volume increased by 9.9 percent and five new officer positions were added during this time. In one year s time (2014 to 2015), call volume increased by 8.8 percent. No additional officers were added during this time. The call volume is projected to increase again in 2016 and A significant additional increase is expected with the development of Canal Crossing. Each position would impact the budget by $107,798 to include training cost, uniforms and gear, and vehicle cost. Planning Manager Due to budget restraints, the Planning Manager position in the Community Development Department, which heads up the Planning and Zoning Division, has been unfilled for two years. During this time period, permit review applications have increased by approximately 15 percent and several long-term planning work elements in both the County and Regional Comprehensive Plans have been deferred due to the restricted staff size. It has become apparent that planning and zoning issues are of a top priority to many Glynn County residents, but especially those on St. Simons. While the Board of Commissioners has requested some ordinance amendments to address certain issues, it is important to have a Planning Manager who could provide oversight and guidance to the planning staff and adequately research best methods and recommend solutions. Page 5

18 Glynn County Budget Additional long term planning efforts in which a Planning Manager can assist the Community Development Department Director are updating the subdivision regulations, historic preservation, transportation planning, and planning for future infrastructure as a result of new growth. The total budget impact for this position would be $85,275 It is also important to note that five positions have been eliminated from the FY17 budget. The Board of Commissioners has specifically directed staff to reduce the Recreation and Parks Department budget. In following this directive, a total of 5 positions were eliminated. Two vacant Recreation Specialist positions were eliminated along with a Maintenance Worker position and a Crew Leader position. Additionally, the Department Director position was downgraded to a Manager level position with the retirement of the Recreation and Parks Director in FY16. The Assistant Director moved into the Manager position which reports to the Community Services Director, and the Assistant Director position was eliminated. Merit increases and Career Track were reinstituted in FY 15 and FY16. Merit increases are budgeted to continue in FY17 at a cost of $935,331. This value was estimated by using a 3.23 percent salary increase which was the average merit increase for FY16. The continuation of Career Track is also included in the proposed budget at a cost of $249,270. Furthermore, the Archer Pay Plan study is recommended to be fully implemented in this budget at a cost of $109,191. This brings all county positions up to their appropriate grade according to market analysis. Health care costs continue to have a major impact on the budget. In FY16, employee premiums were increased to help curb costs and a three tiered plan was implemented offering employees the choice of higher deductibles at a lower premium amount. The total budgeted amount for health care in FY17 is $8,336,818, a 2.5 percent increase over FY16 or $200,631. This cost includes health claims, prescription drugs, stop loss premium, ACA taxes, the Employee Wellness Center, and various fees. In 2015, ACCG conducted an actuarial study of the County s Workers Compensation claims as a part of its service to members of the ACCG-Group Self Insurance Workers Compensation Fund. Based on ACCG s analysis and trend analysis over the last three years, the FY17 budget includes $850,000 for Workers Compensation loss, which is a decrease of $300,000 from last fiscal year. At the federal level, the Department of Labor has announced a proposed rule to the Fair Labor Standards Act (FLSA) that would extend overtime protections to those employees earning less than $50,440 annually. Employees making less than the threshold for exemption will become non-exempt, thus requiring an employer to provide overtime pay for hours worked in excess of 40 hours a week. In addition, the new rule also proposes automatically updating the salary level to prevent the level from becoming outdated going forward. The new rule is scheduled to go into effect on October 1, 2016 at which point the FY17 budget will be impacted by an estimated additional $175,520. Capital In 2012, the Board of Commissioners approved.49 of a mil of tax for capital equipment and projects. Each fiscal year since then there have been more capital needs than available funding, and this year is no exception. In fact, the county has the need for several capital items and projects that exceed the available funding. A more reasonable budget amount each year would be one mil of tax for capital equipment and projects. Attachment C provides a list of capital items included in the proposed budget. Outlined below is a list of capital projects that are needed, but are not included in the budget due to a lack of funds. New Financial software Page 6

19 Upgrade to software for Superior Court and State Court to improve efficiency Automatic CPR devices for EMS Replacement mowers for Public Works and Recreation Replacement sidewalks at Courthouse complex Additional guardrails for county road Glynn County Budget FUNDS The total County budget includes a total of seven different funds. While the largest of these fund types is the General Fund the other funds should not be over looked and make up the total budget for Glynn County. The same effort is applied to manage each fund of the County. Outlined as follows includes more specific information regarding each fund: Page 7

20 Glynn County Budget Enterprise Funds, $3,794,778 Debt Service Funds, $872,823 FY17 Recommended Budget All Funds Internal Service Funds, $15,690,280 Trust Funds, $5,189,941 Capital Projects Funds, $2,594,862 General Fund, $62,633,490 Special Revenue Funds, $24,689,054 General Fund: The General fund is summarized below: FY2015 Approved FY16 Approved FY2017 Recommended Increase Rev/Exp Revenue $ 55,681,366 $ 60,251,377 $ 62,633,490 $ 2,382,113 Expenditures $ 55,681,366 $ 60,251,377 $ 62,633,490 $ 2,382,113 Difference $ $ $ $ The graph below shows a brief history of the expenditures in the General Fund. Page 8

21 Glynn County Budget Expenditures The FY17 General Fund budget compared to FY15 and FY16 is shown below: General Fund Expenditures By Type (without Capital) $29,898,821 $23,605,797 $31,343,189 $32,049,949 $25,083,229 $26,659,221 $1,769,173 $407,575 $1,785,839 $1,788,574 $1,939,120 $1,958,994 FY2015 Approved FY2016 Approved FY2017 Recommended Elected/Appointed Administrative Outside Agencies Debt Service Revenue A summary of the General Fund revenue as compared to FY16 is shown below: Page 9

22 Glynn County Budget Description FY2015 Approved FY2016 Approved FY2017 Recommended Percentage of Change Ad valorem taxes $ 23,287,445 $ 23,597,830 $ 23,963, % Title ad valorem taxes $ 1,450,000 $ 1,600,000 $ 1,700, % Sales taxes $ 13,200,000 $ 14,200,000 $ 14,626, % Other taxes $ 4,293,162 $ 5,044,662 $ 4,672, % Charges for Services $ 4,488,194 $ 5,408,780 $ 5,818, % Intergvtl revenue $ 888,086 $ 946,025 $ 937, % Other Financing Sources (Accomm. Excise, Ins. Prem. Tax & Sale of Surplus) $ 2,080,303 $ 3,351,850 $ 3,456, % Use of Fund Balance $ 1,980,306 $ 2,300,049 $ 3,804, % All other revenue $ 4,013,870 $ 3,802,181 $ 3,654, % TOTAL $ 55,681,366 $ 60,251,377 $ 62,633, % The proposed budget projects the millage rate to continue at the current rate of mils. The following chart depicts a twenty year history of the millage rate in Glynn County. County revenues continue to show positive growth as the economy continues to recover. To maintain the current level of service it is necessary to use fund balance to balance the budget again. And, as you go through your budget deliberations you may choose to add expenditures to the budget that could require the use of additional fund balance. The addition of debt service to the budget has intensified the need to continue using fund balance. Page 10

23 Glynn County Budget Other Financing Sources (Accomm. Excise, Ins. Prem. Tax & Sale of Surplus) 6% Intergvtl revenue 2% Charges for Services 9% FY2017 General Fund Budget Recommended Revenues Use of Fund Balance 6% All other revenue 6% Ad valorem taxes 38% Other taxes 7% Sales taxes 23% Title ad valorem taxes 3% The proposed budget represents an expenditure budget that continues the provision of services at the current level. However, it should be noted that this will be challenging with the reductions that were previously made in staff and budget during the recent economic downturn and the increase in inflationary pressures on the budget. County management will continue to explore ways to be more efficient and will analyze every vacant position to determine its future need. The County Leadership Team is committed to working together to turn problems into opportunities and find new solutions. As we enter into a new fiscal year I believe it will be important for the Board of Commissioners to focus its attention on a short term and long term plan to address the demands that growth is placing on service delivery that exceeds annual growth in revenues. It may become necessary to consider other revenue sources to provide the services citizens demand and to meet the Board s mission statement of being a premier coastal community. Special Revenue Funds: Accommodation Excise Tax (AET) Fund Purpose: Reflects revenue from the 5% AET (bed tax) fund and recreation programs as well as transfers to tourism-related programs. The Accommodation Excise Tax fund budget as presented reflects an increase of $252,906. This fund is balanced. Alternate Dispute Resolution Fund Page 11

24 Glynn County Budget Purpose: This fund was created in FY10 by order of former Superior Court Judge Amanda Williams which reflects revenue from each court in the Brunswick Judicial Circuit. The assessment of additional court costs in the amount of $7.50 for each civil case filed in said courts is used to fund a court annexed mediation program in the Circuit. This fund is balanced at $95,595 using $8,305 of fund balance. Brunswick Judicial Circuit Fund Purpose: This fund reflects expenditures and revenues for five counties in the circuit which include Glynn, Wayne, Camden, Appling, and Jeff-Davis counties. Each county is required to contribute a set amount to the fund. This fund is balanced at $307,315. Drug Abuse and Education Fund Purpose: Reflects expenditures and revenues generated from court fines and used for drug abuse treatment and education. This fund is balanced at $47,338 using $2,518 of fund balance. Drug Court Fund Purpose: Reflects the expenditures and revenues for the Superior Court Drug Court program. Revenues include federal and state grants and a transfer from the General Fund in the amount of $55,000. This fund is balanced at $1,126,264 using $303,779 of fund balance. Emergency 911 Fund Purpose: Reflects expenditures and revenues for the City and County s Joint Public Safety Communications Department (JPSCD) which operates the E-911 system. There are several capital projects currently with the E-911 system. The FY17 budget includes debt service payments for a loan from the General Fund for the purchase of a Records Management System. During the last several fiscal years significant upgrades have been made to the 911 call handling system, the 911 Computer Aided Dispatch System and new public safety radios were purchased. These new systems have increased the maintenance service contracts for the call handling system and the CAD System. The proposed budget also includes the lease payment for the new public safety radio system. The fund has increased by $744,193. This fund is balanced with revenues and expenditures in the amount of $3,774,146. Fire Protection Fund Purpose: Reflects expenditures and revenues for fire protection in the fire protection districts. This fund represents an increase in revenues of $132,820 compared to the FY16 budget. This fund is balanced at $7,840,088 using $701,959 of fund balance. There was a decrease of $24,062 for capital equipment. Insurance Premium Tax Fund Page 12

25 Glynn County Budget Purpose: Reflects the revenue from the Insurance Premium Tax and transfers to programs benefiting residents of the unincorporated areas. These funds are distributed to the Fire, Sea Island Police and Sanitation Collection Funds and fund a rollback in the General Fund millage rate for the Jekyll Island property tax district. The expenditures and revenues have increased by $223,059 to $3,371,707 which is based on actual tax revenue received in FY16. This fund is balanced. Jail Commissary Fund Purpose: This is a fund which reflects expenditures and revenues generated from the sale of commissary items to inmates in the Glynn County Detention Center. Revenue is based on FY16 actual numbers, and expenditures are amounts to fund inmaterelated items. This fund is balanced with more revenues than expenditures, which are $292,188. Jail Operations Fund Purpose: Reflects expenditures and revenues generated from court fines and used for jail operations, renovation and construction. This fund is balanced with more revenues than expenditures. Juvenile Services Fund Purpose: Reflects expenditures and revenues generated from fees paid by juveniles who receive supervision in Juvenile Court. The supervision fees are used to fund community based services. This fund is balanced at $3,000. Law Enforcement Block Grant Fund Purpose: Reflects expenditures and revenues from a Department of Justice Block Grant which is used by the Police Department for capital purchases such as weapons, computers and surveillance equipment. Should additional grant funding be approved, this budget will be revised to reflect the additional funding. Blythe Island Development Fund Purpose: This fund reflects funds received from the sale of timber at Blythe Island Regional Park. The fund is balanced. A budget will be added to this fund should the need arise during the fiscal year. Police Seizure Fund Purpose: Reflects funds received from the seizure of property and cash. Revenue is generated through court ordered forfeitures and seizures and is only budgeted when funds are received. This fund is balanced at $50,300 using $50,300 of fund balance. Sea Island Police Page 13

26 Glynn County Budget Purpose: Reflects expenditures and revenue for the police substation on Sea Island. Fifty percent of the expenditures in this fund are funded through a transfer from the Insurance Premium Tax Fund. The remaining 50% is funded through ad valorem taxes in the Sea Island special tax district. The Sea Island Police Fund expenditure budget amounts to $410,856 and the fund is balanced with the use of fund balance of $44,619. Please note that the projected fund balance at the end of FY16 in the Sea Island Police Fund is $125,958. At the end of FY17, it is projected to be $81,339. Therefore, at some point in the future a decision will need to be made to either increase the millage rate or reduce expenditures. Sheriff s Seizure Fund Purpose: Reflects funds received from the seizure of property and cash. This fund is funded through court ordered forfeitures and seizures and is only budgeted when funds are received. A budget will be added to this fund should the need arise during the fiscal year. Capital Projects Fund: Capital Projects Fund Purpose: Reflects major purchases of Buildings, Roads & Equipment. A millage rate of 0.49 mils was approved during the FY13 budget process and is one of the revenue sources for funding these purchases. Revenues include ad valorem taxes and a $640,122 LMIG grant for FY17. Status This fund is balanced at $2,593,708. Debt Service Funds: Debt Service Fund Purpose: The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. This fund is balanced with more revenues than expenditures. Enterprise Funds: Revolving Loan Fund Purpose: This revolving loan fund was created through a grant from the Georgia Department of Community Affairs Grant. There are currently three loans outstanding which are serviced by the Finance Department. Expenses reflect internal charges for administrative costs for the grant program. This fund is balanced with more revenue than expenditures. Page 14

27 Glynn County Budget Solid Waste Collection Fund Purpose: Reflects expenses and revenues for Solid Waste Collection and includes curbside collection of recycling, white and brown goods collection and litter control and enforcement. The Solid Waste Collection Fund is balanced at $3,747,761 using $99,976 of fund balance. Solid Waste Disposal Fund Purpose: Reflects all revenue and landfill post-closure expenses for the Solid Waste Disposal Fund. This fund is balanced at $42,667. Internal Services Funds: Administrative Services Fund Purpose: Reflects expenses for County Administration, Finance, Human Resources, and Information Technology, all of which provide support services to County departments. This fund is balanced at $4,520,750. County Insurance Fund Purpose: Reflects expenses and revenue for property and liability coverage. This fund is balanced at $1,041,975. Employee Benefit Fund Purpose: Reflects expenses and revenue for the employee insurance package, workers compensation and unemployment benefits. This fund is balanced at $10,127,555. Trust Fund: Pension Trust Fund Purpose: Reflects expenses and revenue for the employee pension fund. Revenues and expenses have increased to more accurately reflect the pension fund amounts. The actual contribution rate remains unchanged for FY16 at 9.8%. This fund is balanced at $5,189,941. Page 15