GLYNN COUNTY BUDGET. 4/20/2017 Fiscal Year 2018

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1 GLYNN COUNTY BUDGET 4/20/2017 Fiscal Year 2018 VISION STATEMENT: Working together to make Brunswick and the Golden Isles an exceptional place to live, work and visit by strengthening our communities and by enhancing the quality of life.

2 MEMORANDUM Glynn County Budget TO: FROM: The Honorable Commissioners Alan M. Ours, County Manager DATE: April 20, 2017 SUBJECT: Proposed Fiscal Year 2018 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; Telisha Mack, Budget Analyst; Kathryn Downs, Management Analyst and Communications Officer; Dave Austin Director of Public Works; and Alan Ours, County Manager. Based on the Board of Commissioners directive at your February 23, 2017 retreat, efforts were made to address department needs in the areas of personnel and capital. For the most part, operational expenses were kept in line with the FY17 Budget with a few exceptions. 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 a need for capital equipment and infrastructure. Both personnel and capital will be discussed later in this transmittal letter. The proposed budget also takes into consideration the new Strategic Plan and provides a start to many of the goals contained in the plan. Revenue growth continues to be moderate and in some areas sluggish. However, the Property Appraisal Office has estimated a 4% increase in the tax digest, which is the most promising increase since The proposed FY18 budget calls for an end to 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, which is not sustainable for the long term. The proposed budget does call for a millage increase in both the General Fund and the Fire Fund. The proposed increase in expenditures and the adjustment to the current millage rate is consistent with the budget discussion and directive at your February retreat. 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, Telisha Mack, Tammy York, Kathryn Downs and Dave Austin 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

3 Glynn County Budget Glynn County Budget FISCAL YEAR 2018 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, Transfers out for Capital and Health and Welfare. Capital, $1,637,041 Housing and Development, $3,693,000 FY18 General Fund By Function Debt Service, $1,983,106 General Government, $9,671,144 Culture and Recreation, $3,862,088 Health and Welfare, $774,995 Judiciary, $7,193,775 Public Works, $10,610,877 Public Safety, $30,860,610 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. *Public Safety includes transfers out to E-911. Page 2

4 The total proposed budget for Fiscal Year 2018 is listed as follows by fund: Glynn County Budget Fund FY17 Approved FY18 Recommended % Change General Fund $ 62,785,089 $ 70,286, % Special Revenue Funds $ 24,774,218 $ 29,682, % Capital Projects Funds $ 2,594,862 $ 7,377, % Debt Service Funds $ 872,823 $ 872, % Enterprise Funds $ 3,794,778 $ 3,893, % Internal Service Funds $ 15,634,124 $ 17,277, % Trust Funds $ 5,189,941 $ 5,189, % $ 115,645,835 $ 134,580, % 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. Fifty-eight 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 38% 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 they provide 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 $4,143,901 was made for technology for FY18. I believe most of the items that were requested were justified and will help to make Glynn County more efficient. In an effort to reduce overall spending, the technology requests were prioritized and $2,945,311 is proposed for next fiscal year; however, $1,394,000 of that will be purchased with a lease purchase in FY18. 38% Major Expenditures 4% 58% Personnel (with Benefits) Operating Capital* *Net Capital Page 3

5 Glynn County Budget Budget Increases Areas of significant increases are outlined below: Pay Range Adjustment During FY15 a pay study was conducted by Archer Consulting, which was implemented during the last two fiscal years. The proposed budget for FY 18 moves the pay ranges forward by 1.3% and provides county employees a 1.3% Cost of Living adjustment. This is consistent with the recommended method to keep the pay plan current. The amount of the COLA is $507,390 Merit Increase for County Employees The proposed budget includes $992,949 to continue the merit program that was reinstituted by the Board in FY15 with a maximum merit of 3%. Career Track - The proposed budget includes $191,922 to continue the career track program that was reinstituted by the Board in FY16. Public Safety Officer Pay Adjustment In response to turnover rates in public safety positions and the State of Georgia s pay increase of 20% for all public safety officers, the proposed budget includes a pay adjustment of 10% for public safety officers. A listing of those officers affected can be found in appendix C. Overtime Pay for Public Safety Personnel Due to turnover in public safety positions, overtime pay has increased over the last three years. The proposed budget includes funding for overtime that is consistent with the amount of overtime that is actually used, which is more than what has been budgeted in previous budgets. An additional amount of $548,283 across public safety budgets has been included for overtime pay. Comprehensive Plan Update Glynn County is required to update its Comprehensive Plan by October 31, An RFP for a consultant has been sent out to prospective consulting firms to lead the process and to develop a new comprehensive plan. Two hundred thousand dollars has been included in the proposed budget for this purpose. Personnel A total of 73 new positions were requested by county departments. Of the number requested, 18 fulltime positions and two part-time positions are being recommended. In addition one temporary position to full-time and two part-time positions to full-time are being recommended. In many departments, the work load has continued to increase to pre-recession levels and additional staff is needed to provide services in an efficient manner. Of the 18 full-time positions that are requested, 15 are in the General Fund, two are in the Building Inspection Fund, and one is in the Solid Waste Fund. Six of the requested positions are new police officers. Of the six goals outlined in the Strategic Plan, public safety is the number one priority and the additional police officers will assist with the increased call volume, assist with traffic enforcement and help address the current gang issues. The graph on the following page illustrates this. Page 4

6 Glynn County Budget POLICE DEPARTMENT STATISTICS Five of the twenty full-time positions that have been requested are for divisions within the Department of Community Development. Growth in the Golden Isles has in some cases reached pre-recession levels, but the current staffing remains at the down sized level of the great recession. To serve the public in an efficient manner, additional staff are critically needed in Community Development. One of the requested positions is for an Administrative Assistant in Engineering. When County Engineering was split into two divisions during the recession the administrative staff followed the portion of Engineering that was assigned to Public Works. Administrative support staff is needed for the County Engineer and his team to be able to process work in an efficient manner. The administrative staff will also help ensure that SPLOST 2016 projects move forward in an expedient manner. The media and the public are demanding information at a higher intensity than before. All of these outreach efforts and responses must be carefully crafted to ensure the public is receiving complete and accurate information in a timely manner. The position of Public Information Officer will help ensure that the public is kept informed, the County website is kept up to date and the progress of the Strategic Plan is communicated on a regular basis. In addition, the frequency of Open Records Requests (ORR) has increased and has created additional work for existing staff. It has created challenges to meet the ORR deadlines for existing staff and to also perform their regular duties. The Public Information Officer will be able to assist with ORR requests and free up existing staff to focus on their regular duties and responsibilities. This position will also free up the Management Analyst/Communications Officer to track the key performance indicators in the Strategic Plan and spend more time on research and special projects. Prior to the great recession, the then County Administrator (now County Manager) had two Assistant County Administrators. One of which was assigned to assist the County Administrator with research, special projects and the analysis of county operations. The addition of the Public Information Officer will allow the Management Analyst/Communications Officer to fill the void that the elimination of the Assistant County Administrator positions created. The proposed budget also includes the full funding of three positions that were added during Fiscal Year 17: Planning Manager, Internal Auditor and the Contract Analyst. A complete listing of all requested positions can be found in Appendix B. Staff will be prepared to discuss the requested positions in more detail during your budget deliberations. Page 5

7 Glynn County Budget Health Care Health care costs continue to have a major impact on the budget. Plan changes were made in FY17 to help curb the cost of benefits including an increase in employee out-of-pocket maximums and discontinuation of covering drugs that are available over-the-counter, and the initiation of step therapy for certain drugs. Also, employee spouses covered by the health plan were required to participate in the annual health risk assessment and biometric screening. The total net cost of health care in FY18 is $8,632,588, with an estimated $1,379,984 in employee contributions. The cost consists of health claims, prescription drugs, stop loss premium, administration fees, ACA taxes, broker fees, and the Employee Wellness Center including enhancing services by increasing the hours of operation from 24 to 40 and the addition of a Nurse Practitioner. The projected cost for Workers Compensation Claims remains flat at $850,000. Capital Health Benefit Budget FY17 FY18 Difference Medical and Prescription $6,924,353 $7,783,285 $858,932 Administrative Expenses $1,388,465 $1,589,947 $201,482 Broker Fees $24,000 $24,000 $0 Employee Wellness Center $417,750 $615,340 $197,590 Total $8,754,568 $10,012,572 $1,258,004 In 2012, the Board of Commissioners approved 0.49 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 from the special millage. A more reasonable budget amount each year would be one mil assessed for capital equipment and projects. Due to the critical need for specific capital items, a transfer in the amount of $1,637,041 from the General Fund to the Capital projects Fund is being recommended. Attachment C provides a list of capital items included in the proposed budget. Outlined below is a list of capital projects included in the proposed budget that are outside the normal replacement of vehicles and heavy equipment: New financial software Upgrade to software for Superior Court and State Court to improve efficiency Electronic citation system for County Police Move the Microsoft and Odyssey software platforms to the Cloud Upgrade the technology at the Emergency Operations Center Continuation of the computer hardware replacement and updates Update the technology in the courtrooms Wireless upgrade at Blythe Island Regional Park New fire alarm toning system Automatic cardiopulmonary resuscitation (CPR) devices for Emergency Medical Services Upgrade sewer and electrical Service for 30 sites at Blythe Island Regional Park Replacement sidewalks at courthouse complex New roof and restroom partitions at the Courthouse Additional guardrails for county roads ADA improvements at Fire Stations #5 and #6 Page 6

8 Installation of new generators at Fire Stations #1, #2, #3, # 6 and #7 Renovation of space on the second floor of the Pate Building to create a multipurpose room Replace Demere Community Building with pavilion Remodel Detective Unit at County Police Department Office renovations for the Tax Commissioner Drainage infrastructure New rubber tire track hoe for drainage projects Glynn County Budget FUNDS The overall 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: Internal Service Funds, $17,277,981 Enterprise Funds, $3,893,389 Debt Service Funds, $872,823 FY18 Recommended Budget All Funds Trust Funds, $5,189,942 Capital Projects Funds, $7,377,654 General Fund, $70,286,636 Special Revenue Funds, $29,682,532 Page 7

9 Glynn County Budget General Fund: The General Fund is summarized below: FY2016 Approved FY2017 Approved FY2018 Recommended Increase Rev/Exp Revenue $ 60,251,377 $ 62,785,089 $ 70,286,636 $ 7,501,547 Expenditures $ 60,251,377 $ 62,785,089 $ 70,286,636 $ 7,501,547 Difference $ - $ - $ - $ - The graph below shows a brief history of the expenditures in the General Fund. General Fund Budget Expenditures $59,525,427 $56,114,583 $55,681,366 $60,251,377 $62,785,089 $70,286,636 $50,173,841 $50,098,281 $49,753,128 Expenditures The FY18 General Fund budget compared to FY16 and FY17 is shown below: General Fund Expenditures By Type (without Capital) $40,516,953 $31,343,189 $31,903,830 $25,083,229 $27,133,691 $25,958,223 $1,939,120 $1,958,994 $1,983,106 $1,785,839 $1,788,574 $1,828,354 FY2016 Approved FY2017 Approved FY2018 Recommended Elected/Appointed Administrative* * Police (approx. $10 million) has been moved from Elected/Appointed to Administrative in FY18. Page 8

10 Revenue A summary of the General Fund revenue as compared to FY16 and FY17 is shown below: Glynn County Budget Description FY2016 Approved FY2017 Approved FY2018 Recommended Percentage of Change Ad valorem taxes $ 23,597,830 $ 24,391,072 $ 34,607, % Title ad valorem taxes $ 1,600,000 $ 1,500,000 $ 1,300, % Sales taxes $ 14,200,000 $ 14,626,000 $ 15,100, % Other taxes $ 5,044,662 $ 4,772,000 $ 4,576, % Charges for Services $ 5,408,780 $ 5,852,342 $ 6,029, % Intergvtl revenue $ 946,025 $ 1,243,014 $ 1,288, % Other Financing Sources (Accomm. Excise, Ins. Prem. Tax & Sale of Surplus) $ 3,351,850 $ 3,635,409 $ 3,758, % Use of Fund Balance $ 2,300,049 $ 3,110,428 $ % All other revenue $ 3,802,181 $ 3,654,824 $ 3,625, % TOTAL $ 60,251,377 $ 62,785,089 $ 70,286, % The proposed budget projects the millage rate to increase by 2 mils in the General Fund for a total of mils. The following chart depicts a twenty year history of the millage rate in Glynn County. Between 2009 and 2013 the assessed value in Glynn County dropped by $1.5 billion dollars. The practical application of this reduction was the reduced assessed value of individual homes and businesses in Glynn County. In accordance with the Scarlett-Williams legislation, when the value of an owner occupied house drops so do the property taxes. As long as the same owner lives in the house the taxes remain the same even though the value of the house may increase. In the 2016 tax year, 62.7% of all residential property owners paid less in county property taxes than they did in 2009, yet they receive the same or greater services from Glynn County. With the additional millage, the tax rate for county government will still be less than any other county in South East Georgia and will remain one of the lowest tax rates in Georgia. The tax rate for Glynn County was 8.4 in 1992 and was lowered to the current rate of in 2009 and has remained at that rate since then. Annual Impact of 2 mils of tax on three different home valuations is as follows: $100,000 = $80 or $6.67 per month $200,000 = $200 or $16.67 per month $500,000 = $400 or $33.33 per month Page 9

11 Glynn County Budget Millage Rate Other Financing Sources (Accomm. Excise, Ins. Prem. Tax & Sale of Surplus) 5% FY18 General Fund Budget Recommended Revenues All other revenue 5% Intergvtl revenue 2% Charges for Services 9% Other taxes 7% Ad valorem taxes 49% Sales taxes 21% Title ad valorem taxes 2% Page 10

12 Special Revenue Funds: Glynn County Budget Accommodation Excise Tax (AET) Fund Purpose: Status: This fund 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 $149,289. This fund is balanced. Alternate Dispute Resolution Fund Purpose: Status: 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 $97,567 using $13,127 of fund balance. Brunswick Judicial Circuit Fund Purpose: Status: 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 $309,483 using $13,127 of fund balance. Drug Abuse and Education Fund Purpose: Status: This fund reflects expenditures and revenues generated from court fines and used for drug abuse treatment and education. This fund is balanced at $47,389 using $2,569 of fund balance. Drug Court Fund Purpose: program. Status: This fund reflects the expenditures and revenues for the Superior Court Drug Court Revenues include federal and state grants and a transfer from the General Fund in the amount of $110,000. This fund is balanced at $1,117,563 using $122,972 of fund balance. Page 11

13 Glynn County Budget Emergency 911 Fund Purpose: Status: This fund 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 FY18 budget includes debt service payments for a loan from the General Fund for the purchase of a Records Management System as well as a lease purchase payment for the radio system that was installed and implemented during FY16 and FY17. During the last several fiscal years significant upgrades have been made to the 911 call handling system, the 911 Computer Aided Dispatch System and the new radio system. 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 $277,165. This fund is balanced with revenues and expenditures in the amount of $3,988,195. Fire Protection Fund Purpose: Status: The Fire Protection Fund reflects expenditures and revenues for fire protection in the fire protection districts. This fund represents an increase in total budgets of just under $5 million compared to the FY17 budget. However, this increase includes revenues and expenses for a capital lease purchase of three additional fire apparatus at approximately $2.4 million. The debt service for five fire trucks (four engines and a ladder truck) and three additional fire trucks (two engines and a ladder truck) is also included at approximately $600,000. The 10% increase for public safety employees also adds approximately $1 million to the Fire Protection Fund budgets this year. This fund is balanced at $11,062,092 and includes a projected millage increase of.5. Insurance Premium Tax Fund Purpose: Status: This fund 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 $216,354 to $3,588,061 which is based on actual tax revenue received in FY17. This fund is balanced. Jail Commissary Fund Purpose: Status: 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 $310,200. Page 12

14 Jail Operations Fund Glynn County Budget Purpose: Status: The Jail Operations Fund 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: This fund 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. Status: This fund is balanced at $3,000. Law Enforcement Block Grant Fund Purpose: Status: This fund 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. This fund is balanced at $22,000 Should additional grant funding be approved, this budget will be revised to reflect the additional funding. Blythe Island Development Fund Purpose: Status: 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: Status: The Police Seizure Fund 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 $83,875 using $83,575 of fund balance. Sea Island Police Purpose: Status: The Sea Island Police Fund 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 $471,312 and the fund is balanced with the use of fund balance of $69,505. Please note that the projected fund balance at the end of FY17 in the Sea Island Police Fund is projected to be $91,488. At the end of FY18, it is projected to be $21,983. Therefore, in the near future a decision will need to be made to either increase the millage rate or reduce expenditures. Page 13

15 Glynn County Budget Sheriff s Seizure Fund Purpose: Status: This fund 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. This fund is balanced at $117,000 using $117,000 of fund balance. Capital Projects Fund: Capital Projects Fund Purpose: Status The Capital Project fund 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 an $838,126 LMIG grant for FY17. This fund is balanced at $7,377,654. Revenues and expenditures are budgeted in FY18 in the amount of $5,235,300 for the lease purchase of financial software, renovations to the library and fire trucks. Debt Service Funds: Debt Service Fund Purpose: Status: 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: Status: 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. Solid Waste Collection Fund Purpose: The Solid Waste Collection Fund reflects expenses and revenues for Solid Waste Collection and includes curbside collection of recycling, white and brown goods collection and litter control and enforcement. Status: The Solid Waste Collection Fund is balanced at $3,847,276. Page 14

16 Solid Waste Disposal Fund Glynn County Budget Purpose: This fund reflects all revenue and landfill post-closure expenses for the Solid Waste Disposal Fund. Status: This fund is balanced at $42,763. Internal Services Funds: Administrative Services Fund Purpose: The Administrative Services Fund reflects expenses for County Administration, Finance, Human Resources, and Information Technology, all of which provide support services to County departments. Status: This fund is balanced at $4,244,041. County Insurance Fund Purpose: This fund reflects expenses and revenue for property and liability coverage. Status: This fund is balanced at $991,975. Employee Benefit Fund Purpose: This fund reflects expenses and revenue for the employee insurance package, workers compensation and unemployment benefits. Status: This fund is balanced at $12,041,965. Trust Fund: Pension Trust Fund Purpose: Status: This fund 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 FY18 at 9.8%. This fund is balanced at $5,189,942. Page 15

17 Glynn County, Georgia Recommended Revenue Budgets - All Funds Fund FY17 Approved Revenue Budget FY18 Recommended Revenue Budget Increase / (Decrease) Percentage Increase / (Decrease) Governmental Funds: General Fund $ 62,785,089 $ 70,286,636 $ 7,501, % Total Governmental Funds 62,785,089 70,286,636 7,501, % Special Revenue Funds: Accommodation Excise Tax 7,278,880 7,428, , % Alternate Dispute Resolution 95,595 97,567 1, % Brunswick Judicial Circuit 307, ,483 2, % Drug Abuse & Education 47,338 47, % Drug Court 1,126,262 1,117,563 (8,699) (0.8%) Emergency 911 3,771,030 3,988, , % Fire Protection 7,835,371 11,940,081 4,104, % Insurance Premium Tax 3,371,707 3,588, , % Jail Commissary 307, ,200 2,90.9% Jail Operations 145, ,599 13, % Juvenile Services 3,000 3, % Law Enforcement Block Grant 22,000 22, % Blythe Island Development % Police Seizure 50,300 83,875 33, % Sea Island Special Police 410, ,312 60, % Sheriff Seizure 2, , , % Total Special Revenue Funds 24,774,218 29,682,529 4,908, % Capital Projects Funds: Capital Projects Fund 2,594,862 7,377,654 4,782, % Toal Capital Projects Funds 2,594,862 7,377,654 4,782, % Debt Service Funds: Debt Service Fund - Revenue 872, , % Total Debt Service Funds 872, , % Enterprise Funds: Revolving Loan 4,350 3,350 (1,000) (23.0%) Solid Waste Collection 3,747,761 3,847,276 99, % Solid Waste Disposal 42,667 42, % Total Enterprise Funds 3,794,778 3,893,389 98, % Internal Service Funds: Administrative Services 4,464,594 4,244,041 (220,553) (4.9%) County Insurance 1,041, ,975 (50,000) (4.8%) Employee Benefits 10,127,555 12,041,965 1,914, % Total Internal Service Funds 15,634,124 17,277,981 1,643, % Trust and Agency Funds: Pension Fund 5,189,941 5,189, % Total Trust and Agency Funds 5,189,941 5,189, %

18 Glynn County, Georgia Recommended Expenditure Budgets - All Funds Fund FY17 Approved Expenditure Budget FY18 Recommended Expenditure Budget Increase / (Decrease) Percentage Increase / (Decrease) Governmental Funds: General Fund $ 62,785,089 $ 70,286,636 $ 7,501, % Total Governmental Funds 62,785,089 70,286,636 7,501, % Special Revenue Funds: Accommodation Excise Tax 7,278,880 7,428, , % Alternate Dispute Resolution 95,595 97,567 1, % Brunswick Judicial Circuit 290, ,483 19, % Drug Abuse & Education 47,338 47, % Drug Court 1,126,262 1,117,563 (8,699) (0.8%) Emergency 911 3,771,030 3,988, , % Fire Protection 7,835,371 11,940,081 4,104, % Insurance Premium Tax 3,371,707 3,588, , % Jail Commissary 292, ,312 (146,876) (50.3%) Jail Operations 117, ,599 41, % Juvenile Services 3,000 3, % Law Enforcement Block Grant 22,000 22, % Police Seizure 50,300 83,875 33, % Sea Island Special Police 410, ,312 60, % Sheriff Seizure 2, , , % Total Special Revenue Funds 24,714,049 29,517,606 4,803, % Capital Projects Funds: Capital Projects Fund 2,593,708 7,377,654 4,783, % Toal Capital Projects Funds 2,593,708 7,377,654 4,783, % Debt Service Funds: Debt Service Fund - Revenue 219, , % Total Debt Service Funds 219, , % Enterprise Funds: Revolving Loan % Solid Waste Collection 3,747,761 3,847,276 99, % Solid Waste Disposal 42,667 42, % Total Enterprise Funds 3,790,490 3,890,102 99, % Internal Service Funds: Administrative Services 4,464,594 4,244,041 (220,553) (4.9%) County Insurance 1,041, ,975 (50,000) (4.8%) Employee Benefits 10,127,555 12,041,965 1,914, % Total Internal Service Funds 15,634,124 17,277,981 1,643, % Trust and Agency Funds: Pension Fund 5,189,941 5,189, % Total Trust and Agency Funds 5,189,941 5,189, %

19 Glynn County, Georgia FY Recommended Budget 4/20/2017 FY17 Budget FY18 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) General Fund Revenue Taxes $ 45,289,072 $ 55,583,940 10,294, % Licenses & Permits 1,115,550 1,203,048 87, % Intergovernmental 1,243,014 1,288,602 45, % Charges for Services 5,852,342 6,029, , % Fines & Forfeitures 1,769,000 1,671,000 (98,000) (5.5%) Investment Income 141, ,164 (26,317) (18.6%) Contributions & Donations 6,750 1,050 (5,700) (84.4%) Contributions - Debt Service 404, ,924 5, % Miscellaneous 217, ,635 8, % Other Financing Sources 3,635,409 3,758, , % Use of Fund Balance 3,110,428 - (3,110,428) (100.0%) Total General Fund Revenue $ 62,785,089 $ 70,286,636 $ 7,501, % Attachment A General Fund Expenditures Elected/Appointed Board of Elections 437, ,411 (62,515) (14.3%) Clerk of State Court 747, ,020 56, % Clerk of Superior Court 1,359,619 1,476, , % Coroner 104, , % County Attorney 440, ,995 31, % County Commission 451, ,626 31, % District Attorney 724, ,774 (180) (0.0%) Judge of State Court 411, ,563 3, % Judges of Superior Court 680, , , % Juvenile Court 1,268,870 1,311,474 42, % Magistrate Court 188, ,757 66, % Marshes of Glynn Libraries 862,506 1,017, , % Probate Court 493, ,383 31, % Property Appraisal Office 1,272,092 1,338,873 66, % Public Defender 498, ,539 27, % Sheriff 11,942,450 13,670,084 1,727, % Solicitor of State Court 324, ,595 19, % Tax Commissioner 1,196,204 1,303, , % Total Elected/Appointed Operating $ 23,404,598 $ 25,958,223 $ 2,553, % Total Elected/Appointed Capital Total Elected/Appointed $ 23,404,598 $ 25,958,223 $ 2,553, % 1

20 Glynn County, Georgia FY Recommended Budget 4/20/2017 FY17 Budget FY18 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 7,000 7, % Gateway Behavioral Health Services 247, ,000 25, % GA Extension Service 95, ,554 13, % GA Forestry 24,371 24, % Special Olympics 10,000 10, % Total Outside Agencies $ 1,788,574 $ 1,828,354 $ 39, % Attachment A Administration Administrative Services $ 3,701,664 $ 3,387,819 $ (313,845) (8.5%) Animal Control 684, ,987 97, % Community Development 2,190,182 2,783, , % Capital 76,752 - (76,752) (100.0%) Community Services Director 146, ,889 22, % County Manager 182,932 1,139, , % Merit /Market 774,372 - (774,372) (100.0%) FLSA OT for GF 93,473 - (93,473) (100.0%) Contingency 400, , % Emergency Management Agency (EMA) 179, ,128 38, % Emergency Medical Services 3,545,068 4,153, , % Finance 91, ,506 10, % Information Technology - GIS 715, ,109 (45,105) (6.3%) Police 8,499,232 10,014,862 1,515, % Public Works 10,072,492 10,610, , % Capital 100,000 - (100,000) (100.0%) Recreation 2,573,837 2,700, , % Debt Services - Airport Bonds 678, , % Debt Services - Gateway Bond 404, , % Debt Services - QECB 875, ,842 23, % Transfers Out 1,606,749 3,384,872 1,778, % Total Administration Operating $ 37,415,165 $ 42,500,059 $ 5,084, % Total Administration Capital 176,752 - (176,752) Total Administration $ 37,591,917 $ 42,500,059 $ 4,908, % Total General Fund Operating $ 62,608,337 $ 70,286,636 $ 7,678, % Total General Fund Capital 176,752 - (176,752) (100.0%) Total General Fund Expenditures $ 62,785,089 $ 70,286,636 $ 7,501, % Revenues Less Expenditures $ - $ - $ - 2

21 Glynn County, Georgia FY Recommended Budget 4/20/2017 FY17 Budget FY18 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Attachment A Special Revenue Funds Accommodation Excise Tax Fund Revenue $ 7,278,880 $ 7,428,169 $ 149, % Expenditures Administration $ 197,177 $ 247,096 $ 49, % Public Works 605, ,380 17, % Capital 21,086 - (21,086) (100.0%) Recreation 1,566,983 1,554,383 (12,600) (0.8%) Capital 13,000 25,650 12,650 Golden Isles Visitor Bureau 3,100,000 3,200, , % Wayfinding Agreement 21,334 21, % Transfers 1,754,192 1,757,326 3, % Total Expenditures $ 7,278,880 $ 7,428,169 $ 149, % Revenue Less Expenditures $ - $ - $ - Alternate Dispute Resolution Revenue $ 87,290 $ 84,440 $ (2,850) (3.3%) Use of Fund Balance 8,305 13,127 4, % Total Revenue $ 95,595 $ 97,567 $ 1, % Expenditures $ 95,595 $ 97,567 $ 1, % Revenue Less Expenditures $ - $ - $ - Brunswick Judicial Circuit Revenue $ 307,315 $ 307,315 $ - 0.0% Use of Fund Balance - 2,168 2,168 #DIV/0! Total Revenue $ 307,315 $ 309,483 $ 2, % Expenditures $ 290,466 $ 309,483 $ 19, % Revenue Less Expenditures $ 16,849 $ - $ (16,849) 3

22 Glynn County, Georgia FY Recommended Budget 4/20/2017 FY17 Budget FY18 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Drug Abuse & Education Fund Revenue $ 44,820 $ 44,820 $ - 0.0% Use of Fund Balance 2,518 2, % Total Revenue $ 47,338 $ 47,389 $ % Attachment A Expenditures $ 47,338 $ 47,389 $ % Revenue Less Expenditures $ - $ - $ - Drug Court Fund Revenue $ 897,091 $ 994,591 $ 97, % Use of Fund Balance 229, ,972 (106,199) (46.3%) Total Revenue $ 1,126,262 $ 1,117,563 $ (8,699) (0.8%) Expenditures $ 1,126,262 $ 1,117,563 $ (8,699) (0.8%) Revenue Less Expenditures $ - $ - $ - Emergency 911 Fund Revenue $ 3,771,030 $ 3,988,195 $ 217, % Expenditures E-911 Communications 3,108,913 3,359, , % Capital 156, ,270 (48,730) (31.2%) Debt Services - Public Safety Radios 506, ,310 15, % Total Expenditures $ 3,771,030 $ 3,988,195 $ 217, % Revenue Less Expenditures $ - $ - $ - Fire Protection Fund Revenue $ 7,322,609 $ 11,940,081 $ 4,617, % Use of Fund Balance 512,762 - (512,762) (100.0%) Total Revenue $ 7,835,371 $ 11,940,081 $ 4,104, % Expenditures 7,708,771 8,827,972 1,119, % Capital 2,531,300 2,531,300 Debt Service 126, , , % Total Expenditures $ 7,835,371 $ 11,940,081 $ 4,104, % Revenue Less Expenditures $ - $ - $ - 4

23 Glynn County, Georgia FY Recommended Budget 4/20/2017 FY17 Budget FY18 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Attachment A Insurance Premium Tax Fund Revenue $ 3,371,707 $ 3,988,195 $ 616, % Expenditures $ 3,371,707 $ 3,988,195 $ 616, % Revenue Less Expenditures $ - $ - $ - Jail Commissary Fund Revenue $ 307,300 $ 310,200 $ 2,90.9% Expenditures $ 292,188 $ 145,312 $ (146,876) (50.3%) Revenue Less Expenditures $ 15,112 $ 164,888 $ 149, % Jail Operations Fund Revenue $ 145,230 $ 158,599 $ 13, % Expenditures $ 117,057 $ 158,599 $ 41, % Revenue Less Expenditures $ 28,173 $ - $ (28,173) (100.0%) Juvenile Services Fund Revenue $ 3,000 $ 3,000 $ - 0.0% Use of Fund Balance Total Revenue $ 3,000 $ 3,000 $ - 0.0% Expenditures $ 3,000 $ 3,000 $ - 0.0% Revenue Less Expenditures $ - $ - $ - 5

24 Glynn County, Georgia FY Recommended Budget 4/20/2017 FY17 Budget FY18 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Law Enforcement Block Grant Fund Revenue $ 22,000 $ 22,000 $ - Attachment A Expenditures $ 22,000 $ 22,000 $ - Revenue Less Expenditures $ - $ - $ - Blythe Island Regional Park Development Fund Revenue $ 35 $ 35 $ - 0.0% Expenditures $ - $ - $ - Revenue Less Expenditures $ 35 $ 35 $ - Police Seizure Funds Revenue $ 300 $ 300 $ - 0.0% Use of Fund Balance 50,000 83,575 33, % Total Revenue $ 50,300 $ 83,875 $ 33, % Expenditures $ 50,300 $ 83,875 $ 33, % Revenue Less Expenditures $ - $ - $ - Sea Island Special Police Fund Revenue $ 370,973 $ 401,807 $ 30, % Use of Fund Balance 39,882 69,505 29, % Total Revenue $ 410,855 $ 471,312 $ 60, % Expenditures $ 410,855 $ 471,312 $ 60, % Revenue Less Expenditures $ - $ - $ - 6

25 Glynn County, Georgia FY Recommended Budget 4/20/2017 FY17 Budget FY18 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Sheriff Seizure Funds Revenue $ - $ - $ - Use of Fund Balance 2, , ,000 Total Revenue $ 2,000 $ 117,000 $ 115,000 Attachment A Expenditures $ 2,000 $ 117,000 $ 115,000 Revenue Less Expenditures $ - $ - $ - Capital Projects Funds Capital Projects Fund Revenue $ 2,594,862 $ 7,377,654 $ 4,782, % Expenditures $ 2,593,708 $ 7,377,654 $ 4,783, % Revenue Less Expenditures $ 1,154 $ - $ (1,154) 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 $ - 7

26 Enterprise Funds Glynn County, Georgia FY Recommended Budget 4/20/2017 FY17 Budget FY18 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Revolving Loan Fund Revenue $ 4,350 $ 3,350 $ (1,000) (23.0%) Attachment A Expenses $ 62 $ 62 $ - 0.0% Revenue Less Expenses $ 4,288 $ 3,288 $ (1,000) (23.3%) Solid Waste Collection Fund Revenue $ 3,647,785 $ 3,847,276 $ 199, % Use of Fund Balance 99,976 - (99,976) Total Revenue $ 3,747,761 $ 3,847,276 $ 99, % Expenses $ 3,747,761 $ 3,847,276 $ 99, % Capital Total Expenses $ 3,747,761 $ 3,847,276 $ 99, % Revenue Less Expenses $ - $ - $ - Solid Waste Disposal Fund Revenue $ 42,667 $ 42,763 $ % Expenses $ 42,667 $ 42,763 $ % Revenue Less Expenses $ - $ - $ - 8

27 Internal Service Funds Glynn County, Georgia FY Recommended Budget 4/20/2017 FY17 Budget FY18 Budget Increase/ Percentage Department Approved Recommended (Decrease) Incr/(Decr) Attachment A Administrative Services Fund Revenue $ 4,464,594 $ 4,244,041 $ (220,553) (4.9%) Expenses County Administration $ 284,049 $ 303,703 $ 19, % Finance 882, , , % Human Resources 567, ,208 41, % Information Technology 2,077,021 2,337, ,350 (14.4%) Capital 653,380 - (653,380) Total Expenses $ 4,464,594 $ 4,244,041 $ (220,553) (4.9%) Revenue Less Expenses $ - $ - $ - County Insurance Fund Revenue $ 1,041,975 $ 991,975 $ (50,000) (4.8%) Expenses $ 1,041,975 $ 991,975 $ (50,000) (4.8%) Revenue Less Expenses $ - $ - $ - Employee Benefit Fund Revenue $ 10,127,555 $ 12,041,965 $ 1,914, % Expenses $ 10,127,555 $ 12,041,965 $ 1,914, % Revenue Less Expenses $ - $ - $ - Trust Fund Pension Fund Revenue $ 5,189,941 $ 5,189,941 $ - 0.0% Expenses $ 5,189,941 $ 5,189,941 $ - 0.0% Revenue Less Expenses $ - $ - $ - 9

28 FY18 Recommended Personnel Changes Attachment B Department Position Salary * FICA / Medicare Pension Health Insurance Benefits Household Costs Total Costs Recommended Positions to Add General Fund Facilities Maintenance Trades Worker I 30,102 2,303 2,950 10,884 16,137 39,750 85,989 Animal Control Animal Control Officer (Temp to FT) 30,073 2,301 2,947 10,884 16,132 46,205 Library (SSI) Library Assistant (PT) 23,290 1,782 1,782 25,072 Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60, ,016 Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60, ,016 Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60, ,016 Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60, ,016 Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60, ,016 Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60, ,016 Clerk of State Court Deputy Court Clerk (PT to FT) 7, ,884 12,199 19,736 Administration Public Information Officer 38,285 2,929 3,752 10,884 17,565 5,200 61,050 Community Development - Licenses Accounting Tech I 26,016 1,990 2,550 10,884 15,424 41,440 Community Development - Engineering Administrative Assistant II 31,464 2,407 3,083 10,884 16,374 3,000 50,838 Community Development - Building Inspection Administrative Technician I (PT) 12, ,037 Community Development - Building Inspection Administrative Technician I - Receptionist 24,653 1,886 2,416 10,884 15,186 2,500 42,339 Community Development - Building Inspection Administrative Technician I 24,653 1,886 2,416 10,884 15,186 2,500 42,339 Probate Court Accounting Technician II (Upgrade PT to FT) 10, ,022 10,884 12,705 23,138 Magistrate Court/State Court Judge Law Clerk 7, ,238 8,334 Magistrate Court/State Court Judge Administrative Assistant II 31,464 2,407 3,083 10,884 16,374 47,838 Tax Commissioner Tax Collection Specialist I 27,377 2,094 2,683 10,884 15,661 43,038 GIS/IT Systems Analyst 6, ,154 7,768 Total General Fund 556,552 42,576 51, ,028 32, ,028 1,248,257 1

29 FY18 Recommended Personnel Changes Attachment B Department Position Salary * FICA / Medicare Pension Health Insurance Benefits Household Costs Total Costs Administrative Services Fund Finance Administrative Technician I 26,016 1,990 2,550 10,884 15,424 41,440 Information Technology Systems Analyst 51,896 3,970 5,086 10,884 19,940 5,900 77,736 Total Administrative Services Fund Solid Waste Collection Fund Community Development - Code Enforcement Total Solid Waste Collection Fund 77,912 5,960 7,635 21,768 35,364 5, ,176 Code Enforcement Officer - Litter Control 27,377 2,094 2,683 10,884 15,661 37,255 80,293 27,377 2,094 2,683 10,884 15,661 37,255 80,293 Total All Funds $ 661,841 $ 50,631 $ 61,391 $ 217,680 $ 83,293 $ 456,183 $ 1,447,726 * Salaries based on Human Resources Pay Scale for Minimum Pay (effective date 7/10/16) 2

30 FY18 Requested Personnel Changes Attachment B-1 Department Position Salary FICA / Medicare Pension Health Insurance Benefits Household Costs Total Costs Requested New Positions General Fund Facilities Maintenance * Trades Worker I $ 30,102 $ 2,303 $ 2,950 $ 10,884 $ 16,137 $ 39,750 $ 85,989 EMA Deputy Director 47,195 3,610 4,625 10,884 19,120 28,300 94,615 EMA Administrative Technician I 25,682 1,965 2,517 10,884 15,366-41,048 Animal Control * Animal Control Officer (Temp to FT) 30,073 2,301 2,947 10,884 16,132 46,205 Animal Control Animal Control Officer 27,377 2,094 2,683 10,884 15,661 4,500 47,538 Animal Control Administrative Technician I 24,653 1,886 2,416 10,884 15,186 39,839 Animal Control Veterinarian 69,992 5,354 6,859 10,884 23,098 3,500 96,590 Deputy Court Clerk (Upgrade PT to Clerk of State Court * FT) 7, ,884 12,200 19,737 Clerk of State Court Deputy Court Clerk 27,377 2,094 2,683 10,884 15,661 43,038 Library - BWK Library Assistant 23,290 1,782 2,282 10,884 14,948-38,238 Library - SSI * Library Assistant (PT) 23,290 1, ,782-25,072 Community Development Director Administrative Technician I 24,653 1,886 2,416 10,884 15,186 39,839 Community Development - Licenses * Accounting Technician I 26,016 1,990 2,550 10,884 15,424 41,440 Community Development - Licenses Administrative Technician I (PT) 24,653 1,886 1,886 26,539 Community Development - Engineering * Administrative Assistant II 31,464 2,407 3,083 10,884 16,374 3,000 50,838 Community Development - Engineering Research Technician 28,740 2,199 2,817 10,884 15,899 44,639 Community Development - Code Enforcement * Code Enforcement Officer - Litter Control 27,377 2,094 2,683 10,884 15,661 37,255 80,293 Community Development - Building Inspection * Administrative Technician I (PT) 12, ,037 Community Development - Building Inspection * Administrative Technician I - Receptionist 24,653 1,886 2,416 10,884 15,186 2,500 42,339 Community Development - Building Inspection * Administrative Technician I 24,653 1,886 2,416 10,884 15,186 2,500 42,339 Probate Court * Accounting Technician II (Upgrade PT to FT) 10, ,022 10,884 12,705 23,138 3

31 FY18 Requested Personnel Changes Attachment B-1 Magistrate Court/State Court Judge * Law Clerk 7, ,238 8,334 FICA / Medicare Health Insurance Household Costs Department Position Salary Pension Benefits Total Costs Magistrate Court/State Court Judge * Administrative Assistant II 31,464 2,407 3,083 10,884 16,374 47,838 Tax Commissioner * Tax Collection Specialist I 27,377 2,094 2,683 10,884 15,661 43,038 Tax Commissioner Tax Collection Specialist I (PT) 19,845 1,518 1,518 21,363 Tax Commissioner Tax Collection Specialist I (PT) 19,845 1,518 1,518 21,363 GIS * Systems Analyst 6, ,154 7,768 Administrative Technician (Upgrade Board of Elections from PT to FT) 9, ,884 12,490 21,696 Solicitor of State Court Administrative Supervisor 6, ,165 7,842 Solicitor of State Court Administrative Technician II 27,377 2,094 2,683 10,884 15,661 43,038 Solicitor of State Court Administrative Technician II (PT - Promote current employee to Admin Tech II) 2, ,598 Public Works Equipment Operator 27,377 2,094 2,683 10,884 15, ,388 Public Works Maintenance Worker 21,929 1,678 2,149 10,884 14,711 24,550 61,190 Recreation - Ball Fields Maintenance Worker 21,929 1,678 2,149 10,884 14, ,340 Recreation - Ball Fields Maintenance Worker 21,929 1,678 2,149 10,884 14, ,340 Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57, ,052 Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57, ,052 Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57, ,052 Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57, ,052 Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57, ,052 Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57, ,052 Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57, ,052 4