GLYNN COUNTY ADMINISTRATION 1725 Reynolds Street, 3 rd Floor, Brunswick, Georgia (912)

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1 GLYNN COUNTY ADMINISTRATION 1725 Reynolds Street, 3 rd Floor, Brunswick, Georgia (912) aours@glynncounty-ga.gov To: From: The Honorable Commissioners Alan Ours, County Manager Date: June 10, 2016 Subject: Fiscal Year 2017 Budget Adoption Resolution Background The proposed FY 2017 budget was distributed to the Board of Commissioners on April 21, Special called meetings were held May 3, 2016, and May 17, 2016 to review the budget. A public hearing was held on June 2, 2016, as required by state law. The proposed budget is balanced and includes minor changes made by the Commission during the special called meetings. The proposed budget also includes recommended changes by the Finance Committee during its June meeting. These changes are listed throughout your June 16, 2016, meeting agenda. The following funds are balanced as proposed by using fund balance: Fund Use of Fund Balance General Fund $3,110,428 Alternate Dispute Resolution Fund 8,305 Drug Abuse & Education Fund 2,518 Drug Court Fund 229,171 Fire Protection Fund 512,762 Police Seizure Fund 50,000 Sea Island Police Fund 39,882 Sheriff Seizure Fund 2,000 Solid Waste Collection Fund 99,976 Georgia state law requires that counties adopt a balanced budget by ordinance or resolution. For your consideration of adoption, attached is the FY 2017 Budget Resolution with Attachment A. Also attached is a copy of the Budget Transmittal Letter that provides an overview of the budget document, a copy of the County s organizational chart, a list of county personnel and a list of capital equipment. Alternatives 1. Approve the Resolution to Adopt the Fiscal Year 2017 Budget for Selected Funds using fund balance in the funds indicated above. 2. Approve the Resolution to Adopt the Fiscal Year 2017 Budget for Selected Funds using fund balance in the funds indicated above, with any amendments that the commission chooses. Recommended Motion to the Board of Commissioners I move to approve the Resolution to Adopt the Fiscal Year 2017 Budget for Selected Funds using fund balance in the funds indicated.

2 GLYNN COUNTY BOARD OF COMMISSIONERS GLYNN COUNTY, GEORGIA Resolution: Adoption: At a regular meeting of the Glynn County Board of Commissioners, held in the Glynn County Historic Courthouse, 2nd Floor, Commissioners Meeting Room, 701 G Street, Brunswick, Georgia, there were present: Richard Strickland, Chairman, District 3 Michael Browning, Vice-Chairman, District 1 Dale Provenzano, Commissioner, District 2 Bill Brunson, Commissioner, District 4 Allen Booker, Commissioner, District 5 Mark Stambaugh, Commissioner, At-Large Post 1 Bob Coleman, Commissioner, At-Large Post 2 On the motion of Commissioner, which carried, the following Resolution was adopted: RESOLUTION ADOPTING THE BUDGET FOR FISCAL YEAR 2017 AS SHOWN IN THE FOLLOWING SCHEDULE, ATTACHMENT A, FOR SELECTED FUNDS. WHEREAS, the Glynn County Board of Commissioners ( Board ) is the governing authority of said County, and WHEREAS, the Board has been presented a Proposed Budget which is the County s financial plan for said fiscal year and includes all projected revenues and allowable expenditures, and WHEREAS, an appropriate advertised public hearing has been held on the 2017 Proposed Budget, as required by Federal, State and Local Laws and regulations, and WHEREAS, the Board has reviewed the Proposed Budget and has made certain amendments to Funding Sources and Appropriations, and WHEREAS, the Board decrees that the Proposed 2017 Budget shall in all cases apply to and control the financial affairs of County departments and all other agencies subject to the budgetary and fiscal control of the governing authority, and WHEREAS, each of the funds has a balanced budget for Fiscal Year 2017, such that the Anticipated Funding Sources equal or exceed Proposed Expenditures.

3 NOW, THEREFORE, BE IT RESOLVED that this Budget is hereby adopted specifying the Anticipated Funding Sources for each Fund and making Appropriations for Proposed Expenditures to the Departments named in each Fund. BE IT FURTHER RESOLVED that Expenditures of any Operating Budget Fund or Capital Budget Fund shall not exceed the Appropriations authorized by this Budget and Amendments thereto. ADOPTED, this day of, GLYNN COUNTY BOARD OF COMMISSIONERS By: RICHARD STRICKLAND, CHAIRMAN ATTEST: CINDEE OVERSTREET, COUNTY CLERK (SEAL)

4 Attachment A Glynn County, Georgia FY Recommended Budget 6/7/2016 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 946,025 1,243, , % 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 3,635, , % Use of Fund Balance 2,311,951 3,110, , % Total General Fund Revenue $ 60,251,377 $ 62,785,089 $ 2,533, % 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 11,942, , % 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 $ 31,903,830 $ 560, % Total Elected/Appointed Capital Total Elected/Appointed $ 31,343,189 $ 31,903,830 $ 560, % 1

5 Attachment A Glynn County, Georgia FY Recommended Budget 6/7/2016 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 $ 3,701,664 $ 77, % Animal Control 684, ,644 * Community Development 1,756,490 2,190, , % 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 1,606, , % Total Administration Operating $ 27,022,349 $ 28,915,933 $ 1,893, % Total Administration Capital 100, ,752 76,752 Total Administration $ 27,122,349 $ 29,092,685 $ 1,970, % Total General Fund Operating $ 60,151,377 $ 62,608,337 $ 2,456, % Total General Fund Capital 100, ,752 76,752 Total General Fund Expenditures $ 60,251,377 $ 62,785,089 $ 2,533, % 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

6 Attachment A Glynn County, Georgia FY Recommended Budget 6/7/2016 FY 16 Budget FY 17 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Special Revenue Funds Accommodation Excise Tax Fund Revenue $ 6,932,974 $ 7,278,880 $ 345, % Expenditures Administration $ 185,255 $ 197,177 $ 11, % 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, , % Wayfinding Agreement - 21,334 21,334 #DIV/0! Transfers 1,352,957 1,754, , % 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

7 Attachment A Glynn County, Georgia FY Recommended Budget 6/7/2016 FY 16 Budget FY 17 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Drug Court Fund Revenue $ 1,008,387 $ 897,091 $ (111,296) (11.0%) 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 $ 3,771,030 $ 31, % Expenditures E-911 Communications 3,224,795 3,108,913 (115,882) (3.6%) Capital - 156, ,000 #DIV/0! Debt Services - Public Safety Radios 514, ,117 (8,168) (1.6%) Total Expenditures $ 3,029,953 $ 3,771,030 $ 741, % 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 $ 7,835,371 $ 463, % Expenditures 7,220,822 7,708, , % Capital 150, ,600 (24,062) (16.0%) Total Expenditures $ 7,126,886 $ 7,835,371 $ 708, % 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

8 Attachment A Glynn County, Georgia FY Recommended Budget 6/7/2016 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 #DIV/0! 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

9 Attachment A Glynn County, Georgia FY Recommended Budget 6/7/2016 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 $ 370,972 $ 8, % Use of Fund Balance 43,772 39,883 (3,889) (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

10 Attachment A Glynn County, Georgia FY Recommended Budget 6/7/2016 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

11 Attachment A Glynn County, Georgia FY Recommended Budget 6/7/2016 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 $ 4,464,594 $ 129, % 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 (76,620) Total Expenses $ 4,334,832 $ 4,464,594 $ 129, % 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

12 Attachment A Glynn County, Georgia FY Recommended Budget 6/7/2016 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

13 FY17 Recommended Personnel Changes Attachment B Department Position Salary * FICA / Medicare Pension Health Insurance Benefits Household Costs Total Costs Recommended Positions to Add General Fund CD - Building Inspection Building Inspector 37,814 2,893 3,706 8,978 15,577 1,189 54,580 CD - Building Inspection Building Inspector 37,814 2,893 3,706 8,978 15,577 34,364 87,755 Total General Fund 75,629 5,786 7,412 17,956 31,153 35, ,335 Total All Funds $ 75,629 $ 5,786 $ 7,412 $ 17,956 $ 31,153 $ 35,553 $ 142,335 Recommended Vacant Positions to Eliminate General Fund Recreation & Parks - Recreation Admin Recreation Director F 70,743 5,412 6,933 8,978 21,323-92,066 Recreation Specialist - Sport Facilities - Athletics Operations F 22,378 1,712 2,193 8,978 12,883-35,261 Park Areas - Ball Field Maintenace Worker F 21,074 1,612 2,065 8,978 12,655-33,729 Recreation Specialist - City Recreation - Howard Coffin Pk Aq F 22,378 1,712 2,193 8,978 12,883-35,261 Total General Fund 136,573 10,448 13,384 35,912 59, ,317 Accommodation Excise Tax Fund Blythe Island Regional Park Crew Leader F 27,595 2,111 2,704 8,978 13,793-41,388 Total Accommodation Excise Tax Fund 27,595 2,111 2,704 8,978 13,793-41,388 Total All Funds $ 164,168 $ 12,559 $ 16,088 $ 44,890 $ 73,537 $ - $ 237,705 * Salaries based on Human Resources Pay Scale for Minimum Pay (effective date 7/12/15) 1

14 Glynn County Approved Positions FY07/08 through FY15/16 and Proposed FY16/17 Attachment B-2 FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14 FY14-15 FY15-16 FY16-17 Notes Budgeted Budgeted Budgeted Budgeted Budgeted Budgeted Budgeted Budgeted Budgeted Proposed FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE Appointed Board of Elections County Attorney Juvenile Court Marshes of Glynn Library Police Note 1 Police - Sea Island E Note 2 Property Appraisal Office Total Appointed: Elected Clerk of State Court Clerk of Superior Court Coroner County Commission Judge of State Court Judge of Superior Court Note 3 Magistrate Court Probate Court Sheriff Note 4, Note 5 Solicitor of State Court Tax Commissioner Total Elected: Administrative Administration Animal Control Facility Management Code Enforcement Community Development Note 6 Community Services Director Emergency Management Note 1 Engineering Finance Finance - Mail Services, Occupational Tax Note 7 Fire - Emergency Rescue Fire Protection Fund Note 8 GIS/Mapping Information Technology Human Resources Note 9 Public Works - General Fund Note 10, Note 11 Public Works - Accommodation Excise Tax Note 12 Public Works - Solid Waste Collection Recreation and Parks - General Fund Note 13 - Note 17 Recreation - Accommodation Excise Tax Note 18, Note 19 Total Administrative: Grand Total

15 Glynn County Approved Positions FY07/08 through FY15/16 and Proposed FY16/17 Attachment B-2 Notes Note 1: In FY16, Emergency Management with 2 FTE became it's own department. Note 2: In FY17, Part-time budgeted hours increased by 676 hours or.32 FTE for 4 Communication Officer Positions Note 3: During FY16, 7 new Full-time positions were added to the Multi-Agency Drug Court Program. Note 4: During FY16, 9 new Full-time Detention Officer Positions were added. Note 5: In FY17, Part-time budgeted hours increased by 12,890 hours or 6.2 FTE for 20 Court Security Officers & 1 Administrative Technician Position. Note 6: Includes Recommended 2 Full-time Building Inspectors to be added in FY17. Note 7: In FY17, Part-time budgeted hours increased by 156 hours or.08 FTE for 1 Mail Clerk Position. Note 8: During FY16, 1 Full-time Administrative Technician Position Moved from the Fire Protection Fund to a vacant FT Position in Fire - Emergency Rescue. Note 9: In FY17, Part-time budgeted hours increased by 208 hours or.10 FTE for 1 Administrative Secretary Position. Note 10: In FY16, FTE increased by 1.4 due to Public Works/Recreation Restructuring. Note 11: In FY17, Part-time budgeted hours increased by 416 hours or.20 FTE for 2 Crew Leaders in ROW Maintenance Program. Note 12: In FY16, FTE decreased by.11 due to Public Works/Recreation Restructuring. Note 13: Early in FY16, 1 Vacant Full-time Maintenance Worker in Ball Field program was eliminated. Note 14: In FY17, 1 Vacant Full-time Recreation Director in Recreation Administration was eliminated due to employee retirement. Note 15: In FY17, 1 Vacant Full-time Recreation Specialist in the Athletics Operations program was eliminated. Note 16: In FY17, 1 Vacant Full-time Recreation Specialist in the Howard Coffin Park Aquatics program was eliminated. Note 17: In FY16, FTE decreased by.92 due to Public Works/Recreation Restructuring. Note 18: In FY17, 1 Vacant Full-time Crew Leader Position at Blythe Island Operations was eliminated due to employee retirement. Note 19: In FY16, FTE increased by.75 due to Public Works/Recreation Restructuring. 5

16 FY17 Recommended Capital Attachment C Fund Department Acct # Description Justification Requested Amount General Fund Public Works - Traffic 100 Engineering Long Line Striping Restriping Asphalt - Not Covered by LMIG $ 100,000 2 New Building Inspectors are requested in the Community Development - FY17 Budget - One new vehicle will need to be Building Inspection (1) Ford Ranger Pickup Community Development - Building Inspection (2) Ford Ranger Pickups purchased to accommodate request 25,584 (2) Replacement Ford Ranger Pickups (Replace Unit 2432 & 2433) 51,168 General Fund Total $ 176,752 Accommodation Excise Tax Fund Recreation Casino / Beaches Neptune Fun Zone - Pool Motors $ 8, Recreation - Casino / Beaches Neptune Park - Sandblast, paint 125 lights 12,500 Recreation Blythe Island Regional Park SCAG Mower w/ 72" deck Replace Unit 2239, a 2004 SCAG Mower 13,000 Accommodation Excise Tax Fund Total $ 34,086 Emergency 911 System Fund 235 E POLICE RMS INTERFACES (Interfaces to Work with Spillman) $ 40, E EMD Protocols 56, E Data Storage 60,000 Emergency 911 System Fund Total $ 156,000 1

17 FY17 Recommended Capital Attachment C Fund Department Acct # Description Justification Fire Protection Fund Requested Amount 240 Fire Protection (6) 45 Min. SCBA Replacement Units 240 Fire Protection Fire Protection SCBA Compressor Replacement - Fire St. 1 (1) Thermal Imaging Camera for Engine 11 - Fire St. 1 6 Replacement Units for Old MSA SCBA Packs on the Hazmat Unit. These Units are old and Outdated, and purchase of new units will be compatible with newer units used in the department. $ 45,600 Replace old compressor because parts are obsolete. The only other compressor in the department is a smaller unit on SSI, and if current compressor fails it will tax the smaller compressor and cause delays in emergency situations. The old compressor will be used as a spare in case of emergency. 48,000 One thermal imaging camera with vehicle charger used to detect fire in zero visibility conditions and to enhance firefighter safety. Engine 11 is the only fire truck that does not have an imager and would benefit firefighters on that truck in response to fire emergencies. 13, Fire Protection (1) Hydraulic Power Rescue Tool - Fire St. 1 One hydraulic power rescue unit w/ spreader, cutter and ram, for patient extrication in automobile accidents. To replace an older, well worn unit. This would enable us to rotate that older, well used unit, out to use as a spare. Fire Protection Fund Total $ 20, ,600 Police Seizure Fund 270 Police Seizure (1) New Vehicle for Police Dept Using Seized Funds $ 24,500 Police Seizure Fund Total $ 24,500 2

18 FY17 Recommended Capital Attachment C Fund Department Acct # Description Justification Capital Projects Fund 315 Emergency Rescue ONE STRYKER POWER PRO STRETCHER 315 Emergency Rescue (2) EMERGENCY SQUADS (5) 2016 Dodge Charger Pursuit Vehicle 315 Police - Patrol w/out Light Bars (5) 2016 Dodge Charger Pursuit Vehicle 315 Police - Patrol with New Light Bars Requested Amount Replacement of one older stretcher that is reaching its end of life for service and battery system. (Mandatory) $ 28,000 Replace 2 older EMS squads w/ high mileage & maintenance costs & to maintain dependable response & keep up w/ increasing call volume. The older vehicles can be transferred to other depts. For other uses. Current older units have very high mileage. Replacement Units; 2455 & ,000 Replacement Units; 2338,2277,2404,2407 & ,925 Replacement Units; 2494,2497,2556,2599 & , Police - Detective (1) 2016 Ford Fusion Sedan (Unmarked Detective Vehicle Replacements) Replace Unit , Sheriff - Administration (8) Patrol Vehicles w/ Equipment 315 Public Works - Drainage County-wide Drainage Improvements Replacement Units; 2300,2382,2527,2528,2566,2567,2568 & ,504 Throughout Glynn County, drainage infrastructure such as pipes, culverts, and ditches are undersized or failing due to increase runoff and age. It is vital to improve deficient infrastructure so that roads are kept open and property is not lost. 45, Public Works - Right of Way Maintenance LMIG 2017 LMIG Special Road Projects The LMIG is based on a required match of 30% LMIG Grant was $640, or total req. cost of $832, ($640, x 1.30). Estimated $900,000 for 2017 as in prior years. 900,000 3

19 FY17 Recommended Capital Attachment C Fund Department Acct # Description Justification Requested Amount County-wide Bridge and Culvert Condition Improvements This project addresses the ongoing needs to improved the structural and safety conditions of our Glynn County bridge and culvert infrastructure. The Georgia DOT inspects these critical structures every two years. They supply condition ratings and the deficiencies to correct. 30, Public Works - Drainage Public Works - Right of Way 315 Maintenance (1) Replacement for 2011 Scag Mower Replace Unit 2636, a 2011 SCAG Mower 13, Public Works - Traffic (2) Intersection Improvements 1) Walker@Old Jesup & 2) Scranton@Golden Isles Plaza - Upgrade old equipment at both locations/replace poles as needed at both intersections. (Intersections subject to change) 50, Public Works - Traffic Ford F550 w/versalift Body Replace Unit 2171 Bucket Truck. This vehicle meets the vehicle matric for replacement policy. 145, Facilities Management BWK BWK Library - Fire Alarm System The fire alarm system needs to be replaced. 21, Facilities Management - ADA Compliance ADA Compliance Renovations These buildings have to comply with ADA standards. This is an estimated dollar amount of the buildings chosen for FY16/17. 1) Fire Station #3-$21,803 2) Casino Library & Theater-$71,966 3) Baldwin Park-$69,971 4) Excess Funds Available-$16, , Recreation - Ball Fields Toro Infield Pro Recreation - Ball Fields SCAG Cheetah Mower w/ 61" deck 315 Recreation - Ball Fields John Deere Ball Field Tractor 315 Recreation - Ball Fields SCAG Cheetah Mower w/ 61" deck Replace Unit 2126, a 2002 year model John Deere Infield Drag with over 2700 hours of use. 25,600 Replace Unit 1921, a 2000 year model SCAG Turf Tiger with over 3500 hours of use. 13,000 Replace Unit 1991, a 2001 year model John Deere Tractor with over 3500 hours of use. 28,160 Replace Unit 2105, a 2001 year model SCAG Mower with over 3500 hours of use. 13,000 Total Capital Projects Fund $ 2,593,708 4

20 FY17 Recommended Capital Attachment C Fund Department Acct # Description Justification Administrative Services Fund MICROSOFT ENTERPRISE 610 Information Technology AGREEMENT PAYMENT YEAR 3 Requested Amount This is for the 3rd year Microsoft Enterprise license agreement. $ 121, Information Technology INTERFACE TO EPCR FROM SPILLMAN (EMS Records) Interface to pull records from spillman to the EPCR for the Emergency Management Records. 10, Information Technology HIPLINK LICENSES (Paging Police Staff & Others) The Fire Department is using Hiplink for paging firemen and volunteers. We would like to purchase additional licenses so that the JPSCD 911 Center and other departments could use Hiiplink for paging police staff and others. 9,000 This project is to identify and replace all hardware or software that is either out of warranty or has reached end of life (eol). One identified and prioritized, the County can develop a plan for replacing, virtualizing or covering each item. 460, Information Technology YEAR 3 BERRY DUNN HARDWARE CAPITAL IMPROVEMENT 610 Information Technology Mobile Module for Infor(Hansen) Code Enforcement & Comm Devt Portion 27, Information Technology Mobile Module for Infor(Hansen) Building Inspection Portion 25,880 Administrative Services Fund Total $ 653,380 TOTAL ALL FUNDS $ 3,765,026 5

21 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.

22 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

23 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

24 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

25 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

26 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

27 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

28 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

29 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

30 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

31 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

32 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. Status: The Accommodation Excise Tax fund budget as presented reflects an increase of $252,906. This fund is balanced. Alternate Dispute Resolution Fund Page 11