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.

Size: px

Start display at page:

Download "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."

Zoe Pope
5 years ago
Views:

1 GLYNN COUNTY FINANCE DEPARTMENT 1725 Reynolds Street, 3 rd Floor Brunswick, Georgia Phone: (912) Fax: (912) dchunn@glynncounty.org MEMORANDUM To: From: Finance Committee Denny Chunn, Budget Analyst Subject: Adoption of FY 07/08 Budget Resolution Date: January 14, 2008 BACKGROUND: 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 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. RECOMMENDATION: It is the Budget Analyst s recommendation that the Board of Commissioners approve the Budget Resolution. RECOMMENDED MOTION: I make a motion to approve 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 1,274,018 1,822, ,751 50,000 DCA Grant for Gateway Behavioral Services 11/15/07 296,300 DOT Blythe Island Drive Traffic Signal 11/15/07 144,156 Reimbursement from Cobb County 58,295 Reimbursement from Camden County 4. Charges for Services 4,694,641 4,694, Fines & Forfeitures 2,018,500 2,018, Investment Income 1,165,600 1,165, Investment Income - LCP 1,044,742 1,044, Contributions 5,400 5,400 0

3 9. Miscellaneous Revenue 63,319 65,819 2,500 2,500 Reimbursement for Damaged Property 10. Other Financing Sources 2,140,552 2,641, , ,810 Transfer In from Bldgs, Rds & Equip Fund 10/04/ Sale of Surplus Equipment 11. Total General Fund Revenue $58,255,756 $59,307,567 1,051,811 B. Expenditures General Government 12. Accounting $89,822 $90, Vehicle Charges Administrative Services 4,101,602 4,101, County Administration 6,580,958 6,657,598 76,640 5,203 Coastal GA Region Development Center Membersh 11/15/07 59,000 Causeway Landscaping into Contingency from Public Works (21,000) Transfer Contingency for Speed Humps to Public Works (45,000) Transfer Prisoner Boarding from Contingency to Sheriff 750 Auction Fees 72,289 GA State Patrol Building Management Fees 07/05/07 5,398 Vehicle Charges County Attorney 404, , County Commission 3,917,475 3,917, Elections 282, , Engineering 5,032,313 5,082,817 50,504 14,333 Additional Carryforward Exit 29 12/06/07 3,671 Vehicle Charges ,500 Altamaha Park Boat Ramp Sand Removal 12/20/ Information Technology - GIS 1,415,955 1,416, Vehicle Charges Property Appraisal Office 1,227,828 1,228,865 1,037 1,037 Vehicle Charges Tax Commissioner 1,036,984 1,036, Total for Gen. County Government $24,090,141 $24,218, ,511 Judicial 23. Clerk of State Court $628,616 $628, Clerk of Superior Court 1,181,237 1,181, District Attorney 621, , Judge of State Court 339, ,659 0

4 27. Judges of Superior Court 837, , ,015 98,980 Cobb County Murder Case 42,035 Camden County Murder Case 28. Juvenile Court 817, , Vehicle Charges Magistrate Court 183, , Probate Court 353, , Public Defender 404, , Solicitor of State Court 287, , Total for Judicial $5,655,387 $5,797, ,926 Public Safety 34. Coroner $84,434 $84, Vehicle Charges County Police 7,991,685 8,857, , ,542 Vehicle Charges ,500 Police Vehicles from SPLOST # Emergency Medical Services 3,147,059 3,147, Sheriff's Department 8,829,927 9,103, , ,000 Water/Sewer for Temporary Detention Facility 10/18/07 45,000 Prisoner Boarding from Contingency 25,166 Vehicle Charges ,176 Cobb County Murder cases 16,260 Camden County Murder Case 38. Total for Public Safety $20,053,105 $21,192,971 1,139,866 Public Works 39. Environmental Quality 53,337 53, Public Works $9,155,460 $10,684,352 1,528,892 (59,000) Transfer Landscaping Causeway to Contingency 620,000 Blythe Island Drive Traffic Signal 11/15/07 21,000 Speed Humps from Contingency 526,567 East Beach Drainage -(SPLOST5) 10/04/07 499,810 East Beach Drainage from Bldgs, Rds & Equip Fund 10/04/07 90,361 PW Complex Renovations Mgmt Services Fee 07/05/07 106,037 Vehicle Charges (275,883) Vehicle Chgs to Depts Total for Public Works $9,208,797 $10,737,689 1,528,892

5 Health and Welfare 42. Coastal GA Area CAA $25,000 $25, Gateway Behavioral Health Services 260, ,000 50,000 50,000 DCA Grant to Purchase 2 Vans 44. Glynn County Board of Health 429, , Intergovernmental Welfare 76,000 76, Total for Public Health and Welfare $790,810 $840,810 50,000 Cultural & Recreation 47. Recreation $2,570,033 $2,581,099 11,066 2,500 Materials/Overtime Expenditures for Damaged Property 8,566 Vehicle Charges Brunswick Glynn County Library 275, , Total Cultural & Recreation $2,845,033 $2,856,099 11,066 Housing & Development 50. Community Development $3,260,333 $3,269,336 9,003 9,003 Vehicle Charges Georgia Extension Service 75,756 75, Georgia Forestry Services 14,384 14, Water Resources Total Housing & Development $3,350,473 $3,359,476 9,003 Debt Service 55. Cash Management $ Total Debt Service $0 $0 0 Other Financing Uses 57. Transfers Out $5,305,143 $5,305, Total Other Financing Uses $5,305,143 $5,305, Total Expenditures for General Fund $71,298,889 $74,308,153 3,009, Total General Fund Revenue Over/(Under) Expenditures ($13,043,133) ($15,000,586) (1,957,453)

6 II. ACCOMMODATION EXCISE TAX FUND 61. Revenue $4,746,265 $4,746, Expenditures 5,474,989 5,474, Total Accommodation Excise Tax Fund Revenue Over/(Under) Expenditures ($728,724) ($728,724) 0 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 IV. DRUG COURT FUND 67. Revenue $754,510 $771,485 16,975 14,975 Contributions 2,000 Interest Income 68. Expenditures 763, ,733 16,975 16,975 Contributions 69. Total Drug Court Fund Revenue Over/(Under) Expenditures ($9,248) ($9,248) 0 V. EMERGENCY 911 TELEPHONE FUND 70. Revenue $2,726,759 $2,726, Expenditures 2,733,710 2,733, Total Emergency 911 Telephone Fund Revenue Over/(Under) Expenditures ($6,951) ($6,951) 0 VI. FIRE PROTECTION FUND 73. Revenue $6,640,694 $6,641, Contributions for Smoke Detectors 74. Expenditures 7,553,768 7,554, Smoke Detectors 75. Total Fire Protection Fund Revenue Over/(Under) Expenditures ($913,074) ($913,074) 0

7 VII. INSURANCE PREMIUM TAX FUND 76. Revenue $2,400,000 $2,400, Expenditures 2,400,000 2,400, Total Insurance Premium Tax Fund Revenue VIII. JAIL COMMISSARY FUND 79. Revenue $250,000 $250, Expenditures 250, , Total Jail Commissary Fund IX. JAIL FUND 82. Revenue $129,017 $169,017 40,000 40,000 Court Penalties 83. Expenditures 30,567 70,567 40,000 40,000 Key System Software 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 $12,854 $57,679 44,825 44,825 Justice Assistance Grant 12/06/ Expenditures 12,854 57,679 44,825 44,825 Justice Assistance Grant 12/06/ Total Law Enforcement Block Grant Fund Revenue

8 XII. PARK DEVELOPMENT FUND 91. Revenue $216 $ Expenditures Total Park Development Fund XIII. POLICE SEIZURE FUND 94. Revenue $5,006 $5, Expenditures 19,524 71,539 52,015 52,015 Vehicles 96. Total Police Seizure Fund Revenue Over/(Under) Expenditures ($14,518) ($66,533) (52,015) 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 $4,473, Expenditures 5,438,058 5,438,058 0 (499,810) Altamaha Canal Culvert 10/04/07 499,810 Transfer to General Fund 10/04/ Total Buildings, Roads & Equipment Fund Revenue Over/(Under) Expenditures ($964,818) ($964,818) 0

9 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 $562, Expenditures 562, , Total TEA Funds XX. REVOLVING LOAN FUND 118. Revenue $19,260 $19, Expenditures 3,913 3, Total Revolving Loan Fund Over/(Under) Expenditures $15,347 $15,347 0

10 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 $8,172,926 $8,203,926 31,000 31,000 Capital Contributions 128. Expenditures 12,261,347 22,097,511 9,836, ,000 Transfer to Joint Water/Sewer Commission 9,555,164 East Beach 10/04/07 31,000 GEFA Interest Expense 129. Total Water & Sewer Fund Revenue Over/(Under) Expenditures ($4,088,421) ($13,893,585) (9,805,164) XXIV. MAINLAND NORTH WATER & SEWER FUND 130. Revenue $425,000 $425, Expenditures 918, ,015 30,000 30,000 Gatch Lane Water 09/06/ Total Mainland South Water/Sewer Fund Revenue Over/(Under) Expenditures ($493,015) ($523,015) (30,000)

11 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 $5,524,077 $5,524,077 0 Expenditures Finance 1,177,609 1,177,609 0 County Administrator 638, ,953 0 Human Resources 632, ,744 0 Information Technology 3,074,771 3,074, Total Expenditures 5,524,077 5,524, Total Administrative Service Fund Revenue XXVIII. COUNTY INSURANCE FUND 142. Revenue $1,015,768 $1,015, Expenditures 1,015,768 1,015, Total County Insurance Fund Revenue

12 XXIX. EMPLOYEE BENEFIT FUND 145. Revenue $7,232,846 $7,232, Expenditures 7,241,249 7,241, Total Employee Benefit Fund Over/(Under) Expenditures ($8,403) ($8,403) 0 Don Hogan, Chairman Board of Commissioners Glynn County, Georgia Cindee Overstreet, County Clerk Board of Commissioners Glynn County, Georgia Budget/Resolution FY2008B

13 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 1234) $ 72,289 $ 72,289 SPLOST #5 07/05/07 PW Complex Renovations Mgmt Srvcs (Pgm 4509) 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 1450) 193, ,800 SPLOST #5 08/16/07 Epworth Park - Tennis Courts (Pgm 6102) 157, ,770 SPLOST #5 09/06/07 Epworth Park - Tennis Courts (Pgm 6102) 64,800 64,800 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 4519) $ 526, ,567 SPLOST #5 10/18/07 Temp Detention Center - Water/Sewer (Pgm 3516) 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 3259) 750, ,500 SPLOST #5 12/06/07 Additional Carryforward Exit 29 WPCP 14,333 14,333 12/20/07 Altamaha Park Boat Ramp Sand Removal (4903) 32,500 32,500 TOTAL $ 13,205,783 $ 1,794,803 $ - $ - $ 15,000,586

1) Do nothing. This would cause departments to be over budget on items that the Board of Commissioners has approved during the Fiscal Year 09/10.

1) Do nothing. This would cause departments to be over budget on items that the Board of Commissioners has approved during the Fiscal Year 09/10. 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: Via: From: Board