MONTHLY FINANCIAL STATUS REPORT FOR THE PERIOD ENDED FEBRUARY 28, 2019 (UNAUDITED)

Transcription

1 MONTHLY FINANCIAL STATUS REPORT FOR THE PERIOD ENDED FEBRUARY 28, 2019 (UNAUDITED)

2 M E M O R A N D U M TO: FROM: Charlotte Nash, Chairman District Commissioners Glenn Stephens, County Administrator Phil Hoskins, Deputy County Administrator Maria Woods CFO/Director of Financial Services DATE: March 26, 2019 SUBJECT: Monthly Financial Report for the Period Ended February 28, 2019 This report, which includes unaudited information for the fiscal year through February 2019, is prepared by the Department of Financial Services as a summary of revenues and expenditures for all County operating funds. The primary purpose of this monthly report is to provide timely information regarding year-to-date financial performance. This report includes: Executive Summary Page 2 Financial Summaries by Fund Page 10 Adjustments by Fund Schedule Page 53 1

3 EXECUTIVE SUMMARY This report begins with a discussion of notable events that occurred in February and early March, including the finalization of the 2018 tax digest and initial preparations for the fiscal year 2020 budget process. Separate discussions for the General Fund, Service District Funds, and Water and Sewer Operating Funds are provided on pages 3 9, followed by a brief overview of financial activity in other funds causing noteworthy variances from a year-over-year or budget versus actual perspective. A summary of recurring monthly financial trends is also presented. This report continues with financial summaries for each of Gwinnett County s operating funds and concludes with a budget adjustments schedule for both revenues and appropriations Tax Digest During the month of February, the Tax Assessor s Office finalized the 2018 tax digest. Due to improving home values and increasing construction activity, the digest has grown an average of nearly 5.8 percent per year over the last three years and has now exceeded its pre-recession level. The final net countywide digest for 2018 was $30.7 billion, which is a 5.2 percent increase over The greatest increase was seen in real property, which is the largest component of the digest representing more than 87 percent of the 2018 digest. From 2017 to 2018, the real property portion of the digest increased approximately $1.5 billion, or 6.1 percent. The countywide digest has been impacted by a decline in motor vehicle ad valorem taxes since the inception of a title ad valorem tax (TAVT). In 2013, House Bill 386 removed the sales tax and the annual ad valorem tax ( birthday tax ) on newly purchased vehicles and replaced them with TAVT, a one-time title fee that must be paid at the time a title is transferred. As a result, motor vehicle ad valorem tax is steadily decreasing as automobiles transition to the new method. The County has received revenue from TAVT to make up for this loss of motor vehicle ad valorem taxes Preparation As part of the fiscal year 2020 budget process, departments have submitted their capital technology requests. Departments are expected to submit their Capital Improvement Plan (CIP) budgets in April. 2

4 GENERAL FUND (PAGE 10) The General Fund accounts for all County revenues and expenditures that are not restricted to, or accounted for, in other funds. The County s General Fund supports services that benefit stakeholders, businesses, and residents countywide, such as sheriff, jail, courts, correctional facility, tax commissioner, health and human services, transportation, and elections. GENERAL FUND 2019 YTD REVENUES BY CATEGORY Property Taxes: 54.47% Other Taxes: 7.91% Licenses and Permits: 1.17% Intergovernmental: 2.55% Charges for Services: 20.59% Fines and Forfeitures: 4.13% Investment Income: 6.06% Miscellaneous: 3.12% Contributions and Donations and Other Financing Sources are too small to appear in the chart. year motor vehicle taxes and prior year property taxes make up approximately 54 percent of yearto-date revenues in the General Fund. Total property taxes actually make up nearly 74 percent of the fund s budgeted revenues, so the property tax percentage will increase when current year property taxes are collected later in the year. Miscellaneous revenues in the General Fund are up approximately $142,200 compared to this same time last year and are currently exceeding budgeted revenue expectations. The increase is primarily attributable to a $77,300 increase in commissions collected from inmate phone equipment at the Detention Center due to a contract revision which allows the Sheriff s Office to receive a larger portion of the commissions; a $40,000 increase in overtime reimbursements from the Department of Community Services to the Sheriff s Office resulting from the 2018 elections; and a $19,300 refund from a utility company. 3

5 GENERAL FUND BUDGET VS. ACTUAL BY DEPARTMENT FEBRUARY YTD EXPENDITURES Sheriff Non-Departmental Judiciary Community Services Subsidies Transportation Corrections District Attorney 2018 ACTUAL Tax Commissioner Community Services Clerk of Court 2019 ACTUAL Financial Services Juvenile Court Solicitor General Community Services - Elections Probate Court 2019 BUDGET: 2/12THS OR 17% OF ANNUAL BUDGET Police Services County Administration Board of Commissioners Planning and Development Support Services $- $2 $4 $6 $8 $10 $12 $14 $16 $18 MILLIONS Community Services Subsidies in the General Fund are over budget based on the percentage of the fiscal year that has lapsed, which is primarily due to the timing of when subsidy payments and payments to other governments are made. Community Services subsidy payments are generally paid quarterly. As of the date of this report, the Atlanta Regional Commission and the Gwinnett County Public Library have received their first quarterly subsidy for Tax Commissioner expenditures in the General Fund are approximately $520,200, or 29 percent higher than this same time last year. This is primarily because annual expenditures for license and support agreements were recorded in January this year, whereas the expenditures were spread across the year in Other factors contributing to the increase include increases in indirect costs, postage, and professional services. 4

6 Similarly, due to the timing of when license and support agreements were recorded, Financial Services expenditures are over budget based on the percentage of the fiscal year that has lapsed. Annual expenditures for license and support agreements were recorded in January. Expenditures for Community Services - Elections are up $205,400 over this same time last year, primarily due to costs related to the transit referendum held on March 19, The increase is primarily attributable to increases in the following: postage and printing expenses, due to the printing and mailing for absentee ballots and reminder cards; professional services, due to an increase in temporary workers needed to assist with the election; and salaries and wages, due to new elections positions added late last year. These increases are partially offset by a decrease in voting machine maintenance costs scheduled maintenance was not performed this year in anticipation of the voting machines being replaced for the 2020 election. DEVELOPMENT & ENFORCEMENT SERVICES DISTRICT FUND (PAGE 13) The Development and Enforcement Services District Fund accounts for the revenues and expenditures attributable to the Development and Enforcement Services District. This district includes all properties within unincorporated Gwinnett County. The County is responsible for providing short-term planning and code enforcement services within this district. DEVELOPMENT AND ENFORCEMENT SERVICES DISTRICT FUND 2019 YTD REVENUES BY CATEGORY Property Taxes: 3.28% Other Taxes: 1.01% Licenses and Permits: 72.30% Intergovernmental: 0.52% Charges for Services: 18.15% Investment Income: 4.74% Although current year-to-date revenues collected are primarily from licenses and permits, as shown in the chart above, the main revenue source will shift to property taxes later in the year when they are collected. Property taxes represent approximately 52 percent of the fund s annual budget. Licenses and permits revenues in the Development and Enforcement Services District Fund are coming in approximately $102,300, or 14.4 percent, lower than this same time last year due to a reduction in the number of building permits issued. 5

7 DEVELOPMENT AND ENFORCEMENT SERVICES DISTRICT FUND BUDGET VS. ACTUAL BY DEPARTMENT FEBRUARY YTD EXPENDITURES Planning and Development 2018 ACTUAL Police Services 2019 ACTUAL Non-Departmental $- $0.2 $0.4 $0.6 $0.8 $1.0 $1.2 $1.4 $1.6 MILLIONS 2019 BUDGET: 2/12THS OR 17% OF ANNUAL BUDGET FIRE AND EMERGENCY MEDICAL SERVICES DISTRICT FUND (PAGE 14) The Fire and Emergency Medical Services District Fund accounts for the revenues and expenditures attributable to the Fire and Emergency Medical Services District. This district includes all properties within unincorporated Gwinnett County and all cities except Loganville. Gwinnett County is responsible for providing fire and emergency medical protection within this district. The City of Loganville operates its own fire department, but residents and businesses continue to receive County-provided emergency medical services. FIRE AND EMERGENCY MEDICAL SERVICES DISTRICT FUND 2019 YTD REVENUES BY CATEGORY Property Taxes: 15.96% Other Taxes: 4.98% Intergovernmental: 7.93% Licenses and Permits: 2.52% Charges for Services: 56.68% Investment Income: 11.44% Miscellaneous: 0.49% Contributions and Donations are too small to appear in the chart. Although current year-to-date revenues collected are primarily from charges for services, as shown in the chart above, the main revenue source will shift to property taxes later in the year when they are collected. Property taxes represent approximately 79 percent of the fund s annual budget. 6

8 Fire and Emergency Services Non-Departmental FIRE AND EMERGENCY MEDICAL SERVICES DISTRICT FUND BUDGET VS. ACTUAL BY DEPARTMENT FEBRUARY YTD EXPENDITURES 2018 ACTUAL 2019 ACTUAL Planning and Development 2019 BUDGET: 2/12THS OR 17% OF ANNUAL BUDGET $- $4 $8 $12 $16 $20 MILLIONS As shown in the chart above, non-departmental expenditures in the Fire and Emergency Medical Services District Fund are up approximately $755,800 over this same time last year due to an increase in the contribution to capital for future capital needs. POLICE SERVICES DISTRICT FUND (PAGE 16) The Police Services District Fund accounts for the revenues and expenditures attributable to the Police Services District. This district includes all properties within unincorporated Gwinnett County and cities that do not operate their own police departments (Berkeley Lake, Buford, Grayson, Dacula, Peachtree Corners, Rest Haven, and Sugar Hill). Gwinnett County is responsible for providing police protection within this district. POLICE SERVICES DISTRICT FUND 2019 YTD REVENUES BY CATEGORY Property Taxes: 0.93% Other Taxes: 75.61% Franchise Fees: 10.60% Licenses and Permits: 5.87% Charges for Services: 1.26% Fines and Forfeitures: 3.51% Investment Income: 1.76% Miscellaneous: 0.46% Intergovernmental revenues are too small to appear in the chart. The other taxes category in the chart above includes occupation taxes and excise taxes on beer, wine, distilled spirits, and mixed drinks. Although current year-to-date revenues collected are primarily from other taxes, as shown in the chart above, the main revenue sources will shift to property taxes and insurance premium taxes later in the year when they are collected. Property taxes and insurance premium taxes represent approximately 54 percent of the fund s annual budget. 7

9 POLICE SERVICES DISTRICT FUND BUDGET VS. ACTUAL BY DEPARTMENT FEBRUARY YTD EXPENDITURES Police Services Non-Departmental 2018 ACTUAL Recorder's Court 2019 ACTUAL Clerk of Recorder's Court Planning and Development Solicitor General 2019 BUDGET: 2/12THS OR 17% OF ANNUAL BUDGET $- $4 $8 $12 $16 $20 MILLIONS As shown in the chart above, Recorder s Court expenditures in the Police Services District Fund are higher than this same time last year and are currently over budget based on the percentage of the fiscal year that has lapsed. This is primarily due to a retirement payout. Staff will continue to monitor these expenditures to determine if a budget adjustment is necessary. WATER & SEWER OPERATING FUND (PAGE 46) The Water and Sewer Operating Fund supports the operation, maintenance, and capital improvement of the water and sewer system. WATER AND SEWER OPERATING FUND FEBRUARY YTD REVENUES AND EXPENSES Operating Revenues 2018 ACTUAL 2019 ACTUAL Operating Expenses $- $10 $20 $30 $40 $50 $60 $70 MILLIONS 2019 BUDGET: 2/12THS OR 17% OF ANNUAL BUDGET 8

10 Year-to-date Water and Sewer Operating Fund revenues are approximately $247,000, or 0.5 percent, lower than this time last year. This is primarily attributable to a $602,900 decrease in system development charge revenues. This decrease is partially offset by increases in revenues related to consumption such as water and sewer wholesale, sewer retail, and water and sewer base charge revenues. Despite a 1.1 percent decrease in water consumption, these consumption-related revenues are up slightly due to the water and sewer rate increase effective January 1, Revenues are coming in approximately $13.8 million, or 23.5 percent, under budget based on the percentage of the fiscal year that has lapsed. This is primarily because a large portion of the revenue received in January was for services provided in December, and was therefore recorded in This will cause revenues to appear understated when compared to budget until year end. Year-to-date Water and Sewer Operating Fund expenses are approximately $3.7 million, or 6.6 percent, higher than this same time last year. The year-over-year increase in operating expenses is primarily attributable to an increase in the transfer to the Renewal and Extension capital fund, along with several offsetting items such as decreases in licenses support agreements, utility costs, and contracted repair and maintenance expenses. Although year-to-date expenses are higher than this time last year, they are approximately $7.2 million, or 10.8 percent, under budget based on the percentage of the fiscal year that has lapsed. The variance is primarily attributable to conservative budgeting, fluctuations in variable costs such as chemicals and utilities, and lower than expected expenses related to professional services and contracted repair and maintenance services. OTHER FUNDS Tax revenues in the Tourism Fund are up approximately $318,400 over this same time last year, primarily due to an increase in the hotel/motel tax rate. In May 2018, the Gwinnett County Board of Commissioners amended the Hotel/Motel Occupancy Tax Ordinance to increase the rate from 7 to 8 percent. The increase allows the County to expand efforts towards the promotion, attraction, and development of tourism within Gwinnett County. RECURRING MONTHLY FINANCIAL TRENDS Law Department expenses in the Administrative Support Fund are approximately $124,100 higher than this same time last year and currently exceed budget based on the percentage of the fiscal year that has lapsed. Staff will continue to monitor this fund throughout the year to determine if a budget adjustment is necessary. 9

11 General Fund (001) The General Fund is the primary tax and operating fund for all County revenues and expenditures that are not accounted for in other funds. as of as of Estimated Fund Balance as of January 1 $ 158,785,830 $ 158,785,830 $ 158,785, % $ Taxes $ 254,281,085 $ 254,281,085 $ 5,327, % $ 5,170, % Licenses and Permits 363, ,300 99, % 58, % Intergovernmental 3,789,369 3,789, , % 346, % Charges for Services 28,434,324 28,434,324 1,758, % 1,959, % Fines and Forfeitures 3,669,246 3,669, , % 281, % Investment Income 1,728,271 1,728, , % 349, % Contributions and Donations 94,714 98,714 17, % 10, % Miscellaneous 1,315,499 1,315, , % 124, % Other Financing Sources 165, ,000 22, % 29, % Revenues without Use of Fund Balance 293,840, ,844,808 8,581, % 8,330, % Use of Fund Balance 42,187,652 42,014,513 TOTAL REVENUES $ 336,028,460 $ 335,859,321 $ 8,581, % $ 8,330, % Appropriations: Board of Commissioners $ 1,324,522 $ 1,308,905 $ 199, % $ 176, % County Administration 1,402,004 1,402, , % 286, % Financial Services 9,758,355 9,758,355 1,805, % 1,793, % Tax Commissioner 14,331,834 14,331,834 2,314, % 1,794, % Transportation 23,620,795 23,553,721 3,177, % 2,664, % Planning and Development 735, , , % 103, % Police Services 2,487,011 2,487, , % 324, % Corrections 18,337,006 18,256,530 2,838, % 2,584, % Community Services 13,235,548 13,198,786 1,791, % 1,766, % Community Services Subsidies: 24,194,444 24,194,444 4,988, % 4,737, % Atlanta Regional Commission 1,095,395 1,095, , % 246, % Board of Health 1,574,641 1,574,641 Coalition for Health & Human Services 235, ,088 Dept of Family & Children's Services 660, ,638 Forestry 8,698 8,698 7, % 8, % Gwinnett Sexual Assault Center 200, ,000 Indigent Medical 225, ,000 Library In-House Services 790, ,714 77, % 57, % Library Subsidy 18,610,929 18,610,929 4,652, % 4,425, % Mental Health 793, ,341 Total Community Services Subsidies 24,194,444 24,194,444 4,988, % 4,737, % Community Services - Elections 4,687,116 4,687, , % 549, % Juvenile Court 8,416,428 8,932,928 1,426, % 1,293, % Sheriff 101,188, ,810,850 13,744, % 13,847, % 10

12 General Fund (001) The General Fund is the primary tax and operating fund for all County revenues and expenditures that are not accounted for in other funds. as of as of Clerk of Court 11,855,443 11,855,443 1,659, % 1,545, % Judiciary 25,078,373 27,428,373 4,410, % 3,912, % Probate Court 2,941,278 3,025, , % 434, % District Attorney 16,386,417 16,386,417 2,499, % 2,267, % Solicitor General 5,716,167 5,716, , % 710, % Support Services 113, ,812 23, % Non-Departmental: 50,219,318 46,627,318 5,883, % % Bicentennial Celebration 24, % Contingency 1,200,000 1,200,000 Contribution to Airport 625, , , % Contribution to Capital 13,332,239 13,332,239 2,222, % 2,497, % Contribution to Local Transit 13,087,000 13,087,000 2,181, % 1,577, % Grant Match 200, ,000 Gwinnett Hospital Authority 1,000,000 1,000,000 1,000, % 1,000, % Homelessness Initiative 1,000,000 1,000,000 Medical Examiner 1,321,634 1,321, , % 324, % Motor Vehicle Contribution 5,006,064 5,006,064 Partnership Gwinnett 500, ,000 Pauper Burial 200, ,000 20, % 7, % Reserves - Compensation 450, ,000 Reserves - Court Interpreters 840, ,500 Reserves - Court Reporters 300, ,000 Reserves - Fuel/Parts 105, ,000 Reserves - Indigent Defense 5,250,000 2,746,000 Reserves - Inmate Housing 100, ,000 Reserves - Judicial 200, ,000 Reserves - Pension 200, ,000 Reserves - Prisoner Medical 1,750,000 1,109, MHZ Maintenance 2,594,881 2,594,881 14, % 11, % Other Governmental Agencies 510, ,000 8, % 10, % Other Miscellaneous 447, ,500 6, % 6, % Total Non-Departmental 50,219,318 46,627,318 5,883, % 5,458, % TOTAL APPROPRIATIONS $ 336,028,460 $ 335,859,321 $ 49,333, % $ 46,252, % Projected Fund Balance December 31 $ 116,598,178 $ 116,771, ,033, % (37,921,919) % Estimated Fund Balance as of Report Date $ 158,785,830 $ 158,785,830 $ 118,033, % $ (37,921,919) - 11

13 2003 G.O. Bond Debt Service Fund (951) The 2003 General Obligation Bond Debt Service Fund accounts for the accumulation of resources for, and the payment of, general long-term debt principal and interest related to the 2003 detention center construction bonds. as of as of Estimated Fund Balance as of January 1 $ 12,527,411 $ 12,527,411 $ 12,527, % $ Taxes $ 320,500 $ 320,500 $ 52, % $ 54, % Investment Income 33,948-22, % Revenues without Use of Fund Balance 320, ,500 85, % 77, % Use of Fund Balance 3,934,750 3,934,750 TOTAL REVENUES $ 4,255,250 $ 4,255,250 $ 85, % $ 77, % Appropriations: Debt Service $ 4,255,250 $ 4,255,250 $ 4,254, % $ 4,142, % TOTAL APPROPRIATIONS $ 4,255,250 $ 4,255,250 $ 4,254, % $ 4,142, % Projected Fund Balance December 31 $ 8,592,661 $ 8,592,661 8,359, % (4,065,421) % Estimated Fund Balance as of Report Date $ 12,527,411 $ 12,527,411 $ 8,359, % $ (4,065,421) - 12

14 Development & Enforcement District Fund (104) The Development and Enforcement Services District Fund is used to account for the revenues and expenditures attributable to the Development and Enforcement Services District. Gwinnett County is responsible for providing short-term planning and code enforcement services within this district. This District includes all properties within unincorporated Gwinnett County. as of as of Estimated Fund Balance as of January 1 $ 10,802,359 $ 10,802,359 $ 10,802, % $ Taxes $ 7,347,080 $ 7,347,080 $ 36, % $ 55, % Licenses and Permits 3,951,600 3,951, , % 710, % Intergovernmental 51,710 51,710 4, % 3, % Charges for Services 415, , , % 120, % Investment Income 163, ,000 39, % 32, % Miscellaneous Other Financing Sources 349, ,260 Revenues without Use of Fund Balance 12,278,405 12,278, , % 922, % Use of Fund Balance 1,602,967 1,549,154 TOTAL REVENUES $ 13,881,372 $ 13,827,559 $ 840, % $ 922, % Appropriations: Planning and Development $ 8,876,588 $ 8,838,169 $ 1,112, % $ 996, % Police Services 3,351,716 3,336, , % 505, % Non-Departmental: 1,653,068 1,653, , % % Reserves - Compensation 50,000 50,000 Reserves - Fuel/Parts 7,000 7,000 Non-Departmental D&E 1,596,068 1,596, , % 250, % Total Non-Departmental 1,653,068 1,653, , % 250, % TOTAL APPROPRIATIONS $ 13,881,372 $ 13,827,559 $ 1,877, % $ 1,751, % Projected Fund Balance December 31 $ 9,199,392 $ 9,253,205 9,765, % (828,535) % Estimated Fund Balance as of Report Date $ 10,802,359 $ 10,802,359 $ 9,765, % $ (828,535) - 13

15 Fire and EMS District Fund (102) The Fire and Emergency Medical Services District Fund is used to account for the revenues and expenditures attributable to the Fire and Emergency Medical Service District. This district includes all properties within unincorporated Gwinnett County and all cities except Loganville. Gwinnett County is responsible for providing fire and emergency medical protection within this district. The City of Loganville operates its own fire department, but residents and businesses will continue to receive county-provided emergency medical services. as of as of Estimated Fund Balance as of January 1 $ 57,794,576 $ 57,794,576 $ 57,794, % $ Taxes $ 100,603,441 $ 100,603,441 $ 441, % $ 750, % Licenses and Permits 855, , , % 130, % Intergovernmental 678, ,572 53, % 56, % Charges for Services 15,554,860 15,554,860 1,194, % 1,005, % Investment Income 519, , , % 126, % Contributions and Donations 1, Miscellaneous 2,000 2,000 10, % % Other Financing Sources 3,104,536 3,104,536 Revenues without Use of Fund Balance 121,317, ,317,409 2,107, % 2,069, % Use of Fund Balance 4,749,765 4,342,297 TOTAL REVENUES $ 126,067,174 $ 125,659,706 $ 2,107, % $ 2,069, % Appropriations: Planning and Development $ 792,002 $ 792,002 $ 118, % $ 105, % Fire and Emergency Services 117,960, ,553,024 16,992, % 16,975, % Non-Departmental: 7,314,680 7,314,680 1,005, % % Reserves - Compensation 200, ,000 Reserves - Fuel/Parts 160, ,000 Non-Departmental Fire EMS Fund 6,954,680 6,954,680 1,005, % 250, % Total Non-Departmental 7,314,680 7,314,680 1,005, % 250, % TOTAL APPROPRIATIONS $ 126,067,174 $ 125,659,706 $ 18,116, % $ 17,330, % Projected Fund Balance December 31 $ 53,044,811 $ 53,452,279 41,785, % (15,260,795) % Estimated Fund Balance as of Report Date $ 57,794,576 $ 57,794,576 $ 41,785, % $ (15,260,795) - 14

16 Loganville EMS District Fund (103) The Loganville Emergency Medical Services District Fund is used to account for the revenues and expenditures attributable to the Loganville Emergency Medical Services District. This district includes all properties within the portion of incorporated Loganville that lie within Gwinnett County. The County is responsible for providing emergency medical services within this district. The majority of expenditures are recorded in the fall based upon the certified property tax digest as outlined in the intergovernmental agreement with the City of Loganville. as of as of Estimated Fund Balance as of January 1 $ 716,882 $ 716,882 $ 716, % $ Investment Income $ 11,000 $ 11,000 $ 2, % $ 1, % Revenues without Use of Fund Balance 11,000 11,000 2, % 1, % Use of Fund Balance 32,875 32,875 TOTAL REVENUES $ 43,875 $ 43,875 $ 2, % $ 1, % Appropriations: Loganville EMS $ 43,875 $ 43,875 $ % $ % TOTAL APPROPRIATIONS $ 43,875 $ 43,875 $ % $ % Projected Fund Balance December 31 $ 684,007 $ 684, , % % Estimated Fund Balance as of Report Date $ 716,882 $ 716,882 $ 718, % $

17 Police Services District Fund (106) The Police Services District Fund is used to account for the revenues and expenditures attributable to the Police Services District. This district includes all properties within unincorporated Gwinnett County and cities that do not operate their own police departments (Berkeley Lake, Buford, Grayson, Dacula, Peachtree Corners, Rest Haven, and Sugar Hill). Gwinnett County is responsible for providing police protection within this district. as of as of Estimated Fund Balance as of January 1 $ 69,168,156 $ 69,168,156 $ 69,168, % $ Taxes $ 67,052,043 $ 67,052,043 $ 13,838, % $ 13,587, % Insurance Premium Taxes 30,291,123 30,291,123 Licenses and Permits 4,125,000 4,125, , % 912, % Intergovernmental 286, ,382 22, % 22, % Charges for Services 1,083,577 1,083, , % 232, % Fines and Forfeitures 7,899,723 7,899, , % 722, % Investment Income 920, , , % 175, % Miscellaneous 318, ,668 73, % 56, % Other Financing Sources 1,552,268 1,552,268 Revenues without Use of Fund Balance 113,528, ,528,784 15,904, % 15,709, % Use of Fund Balance 15,823,764 15,359,442 TOTAL REVENUES $ 129,352,548 $ 128,888,226 $ 15,904, % $ 15,709, % Appropriations: Planning and Development $ 1,439,938 $ 1,439,938 $ 234, % $ 168, % Police Services 119,904, ,565,254 17,281, % 15,294, % Recorder's Court 2,057,036 2,110, , % 305, % Solicitor General 696, , , % 95, % Clerk of Recorder's Court 1,702,352 1,702, , % 220, % Non-Departmental: 3,551,886 3,373, % Reserves - Compensation 200, ,000 Reserves - Fuel/Parts 248, ,000 Other Governmental Agencies 120, ,636 Non-Departmental Police 2,983,250 2,805, , % Total Non-Departmental 3,551,886 3,373, , % TOTAL APPROPRIATIONS $ 129,352,548 $ 128,888,226 $ 18,402, % $ 16,368, % Projected Fund Balance December 31 $ 53,344,392 $ 53,808,714 66,670, % (659,373) 9.09% Estimated Fund Balance as of Report Date $ 69,168,156 $ 69,168,156 $ 66,670, % $ (659,373) - 16

18 Recreation Fund (105) The Recreation Fund is used to account for the operations and maintenance of County parks and recreational facilities. Financing is provided by a specific property tax levy and miscellaneous revenues including admissions, concessions, and sport activity fees. as of as of Estimated Fund Balance as of January 1 $ 21,248,217 $ 21,248,217 $ 21,248, % $ Taxes $ 31,052,806 $ 31,052,806 $ 286, % $ 369, % Intergovernmental 202, ,469 15, % 16, % Charges for Services 4,894,639 4,894, , % 497, % Investment Income 219, ,000 71, % 50, % Contributions and Donations 15,300 15, % % Miscellaneous 2,543,893 2,546, , % 363, % Other Financing Sources 26,930 26,930 Revenues without Use of Fund Balance 38,955,037 38,957,537 1,337, % 1,296, % Use of Fund Balance 5,765,469 5,679,581 TOTAL REVENUES $ 44,720,506 $ 44,637,118 $ 1,337, % $ 1,296, % Appropriations: Community Services $ 42,497,783 $ 42,414,395 $ 5,247, % $ 4,870, % Support Services 185, ,490 13, % 14, % Non-Departmental: 2,037,233 2,037, , % % Reserves - Compensation 50,000 50,000 Reserves - Fuel/Parts 15,000 15,000 Non-Departmental Recreation Fund 1,972,233 1,972, , % 256, % Total Non-Departmental 2,037,233 2,037, , % 256, % TOTAL APPROPRIATIONS $ 44,720,506 $ 44,637,118 $ 5,586, % $ 5,140, % Projected Fund Balance December 31 $ 15,482,748 $ 15,568,636 16,999, % (3,843,700) % Estimated Fund Balance as of Report Date $ 21,248,217 $ 21,248,217 $ 16,999, % $ (3,843,700) - 17

19 Gwinnett Place TAD Fund (165) The Gwinnett Place TAD Fund is used to account for positive tax increment revenues attributable to the Gwinnett Place Tax Allocation District (TAD). These revenues are used to pay for redevelopment costs that provide substantial public benefit in accordance with the Gwinnett Place Redevelopment Plan. This district includes properties in the Gwinnett Place Community Improvement District which is located in the Gwinnett Place Redevelopment Area at the intersection of I-85 and Pleasant Hill Road in Duluth. as of as of Estimated Fund Balance as of January 1 $ 887,943 $ 887,943 $ 887, % $ Taxes $ - $ - $ 7,701 - $ TOTAL REVENUES $ - $ - $ 7,701 - $ Appropriations: Planning and Development $ - $ - $ $ TOTAL APPROPRIATIONS $ - $ - $ $ Projected Fund Balance December 31 $ 887,943 $ 887, , % Estimated Fund Balance as of Report Date $ 887,943 $ 887,943 $ 895, % $ 18

20 Indian Trail TAD Fund (162) The Indian Trail TAD Fund is used to account for positive tax increment revenues attributable to the Indian Trail Tax Allocation District (TAD). These revenues are used to pay for redevelopment costs that provide substantial public benefit in accordance with the Indian Trail Redevelopment Plan. The Indian Trail TAD is located in the Gateway85 Gwinnett Community Improvement District at the I-85 and Indian Trail- Lilburn Road interchange adjacent to the city of Norcross. as of as of Estimated Fund Balance as of January 1 $ 1,436,846 $ 1,436,846 $ 1,436, % $ Taxes $ - $ - $ 12,114 - $ 9,301 - TOTAL REVENUES $ - $ - $ 12,114 - $ 9,301 - Appropriations: Planning and Development $ - $ - $ $ TOTAL APPROPRIATIONS $ - $ - $ $ Projected Fund Balance December 31 $ 1,436,846 $ 1,436,846 1,448, % 9,301 - Estimated Fund Balance as of Report Date $ 1,436,846 $ 1,436,846 $ 1,448, % $ 9,301-19

21 Jimmy Carter Boulevard TAD Fund (161) The Jimmy Carter Boulevard TAD Fund is used to account for positive tax increment revenues attributable to the Jimmy Carter Tax Allocation District (TAD). These revenues are used to pay for redevelopment costs that provide substantial public benefit in accordance with the Jimmy Carter Boulevard Redevelopment Plan. The Jimmy Carter Boulevard TAD is located in the Gateway85 Gwinnett Community Improvement District along the Jimmy Carter Boulevard corridor adjacent to the city of Norcross. as of as of Estimated Fund Balance as of January 1 $ 4,424,843 $ 4,424,843 $ 4,424, % $ Taxes $ - $ - $ 4,167 - $ 6,031 - Investment Income 15,723 - TOTAL REVENUES $ - $ - $ 19,890 - $ 6,031 - Appropriations: Planning and Development $ - $ - $ $ TOTAL APPROPRIATIONS $ - $ - $ $ Projected Fund Balance December 31 $ 4,424,843 $ 4,424,843 4,444, % 6,031 - Estimated Fund Balance as of Report Date $ 4,424,843 $ 4,424,843 $ 4,444, % $ 6,031-20

22 Lake Lucerne TAD Fund (164) The Lake Lucerne TAD Fund is used to account for positive tax increment revenues attributable to the Lake Lucerne Tax Allocation District (TAD). These revenues are used to pay for redevelopment costs that provide substantial public benefit in accordance with the Lake Lucerne Redevelopment Plan. The Lake Lucerne TAD is located in the Evermore Community Improvement District at the intersection of Highway 78 (Stone Mountain Highway) and Killian Hill Road. as of as of Estimated Fund Balance as of January 1 $ 119,435 $ 119,435 $ 119, % $ Taxes $ - $ - $ 5,386 - $ TOTAL REVENUES $ - $ - $ 5,386 - $ Appropriations: Planning and Development $ - $ - $ $ TOTAL APPROPRIATIONS $ - $ - $ $ Projected Fund Balance December 31 $ 119,435 $ 119, , % Estimated Fund Balance as of Report Date $ 119,435 $ 119,435 $ 124, % $ 21

23 Park Place TAD Fund (163) The Park Place TAD Fund is used to account for positive tax increment revenues attributable to the Park Place Tax Allocation District (TAD). These revenues are used to pay for redevelopment costs that provide substantial public benefit in accordance with the Park Place Redevelopment Plan. The Park Place TAD is located in the Evermore Community Improvement District at the intersection of Highway 78 (Stone Mountain Highway) and Rockbridge Road. as of as of Estimated Fund Balance as of January 1 $ 477,380 $ 477,380 $ 477, % $ Taxes $ - $ - $ 4,781 - $ TOTAL REVENUES $ - $ - $ 4,781 - $ Appropriations: Planning and Development $ - $ - $ $ TOTAL APPROPRIATIONS $ - $ - $ $ Projected Fund Balance December 31 $ 477,380 $ 477, , % Estimated Fund Balance as of Report Date $ 477,380 $ 477,380 $ 482, % $

24 Speed Hump Fund (003) The Speed Hump Fund supports the County s speed hump program. Revenues are generated from properties benefiting from existing speed humps for the purpose of maintenance. Charges for Services are collected as special assessment fees in the fourth quarter with property tax collections. as of as of Estimated Fund Balance as of January 1 $ 1,237,727 $ 1,237,727 $ 1,237, % $ Charges for Services $ 122,000 $ 122,000 $ % $ % Investment Income 19,000 19,000 5, % 1, % Revenues without Use of Fund Balance 141, ,000 5, % 1, % Use of Fund Balance 19,222 19,222 TOTAL REVENUES $ 160,222 $ 160,222 $ 5, % $ 1, % Appropriations: Transportation $ 160,222 $ 160,222 $ 18, % $ 2, % TOTAL APPROPRIATIONS $ 160,222 $ 160,222 $ 18, % $ 2, % Projected Fund Balance December 31 $ 1,218,505 $ 1,218,505 1,224, % (890) 2.70% Estimated Fund Balance as of Report Date $ 1,237,727 $ 1,237,727 $ 1,224, % $ (890) - 23

25 Street Lighting Fund (002) The Street Lighting Fund supports the County s street light program. Revenues are generated from properties benefiting from existing street lights for the purpose of utility payments. Charges for Services are collected as special assessment fees in the fourth quarter with property tax collections. as of as of Estimated Fund Balance as of January 1 $ 2,716,913 $ 2,716,913 $ 2,716, % $ Charges for Services $ 7,694,702 $ 7,694,702 $ 2, % $ 24, % Investment Income 9,000 9,000 10, % 6, % Miscellaneous 2,232 - TOTAL REVENUES $ 7,703,702 $ 7,703,702 $ 15, % $ 30, % Appropriations: Transportation $ 7,553,875 $ 7,553,875 $ 567, % $ 638, % Appropriations without Contribution to Fund Balance 7,553,875 7,553, , % 638, % Contribution to Fund Balance 149, ,827 TOTAL APPROPRIATIONS $ 7,703,702 $ 7,703,702 $ 567, % $ 638, % Projected Fund Balance December 31 $ 2,866,740 $ 2,866,740 2,165, % (608,276) % Estimated Fund Balance as of Report Date $ 2,716,913 $ 2,716,913 $ 2,165, % $ (608,276) - 24

26 Authority Imaging Fund (020) The Authority Imaging Fund accounts for revenues received from fees collected by the Clerk of Superior Court Authority for document printing. These monies must be used for the development, implementation, and maintenance of a state-wide automated information system. as of as of Estimated Fund Balance as of January 1 $ 2,191,948 $ 2,191,948 $ 2,191, % $ Charges for Services $ 607,088 $ 607,088 $ 98, % $ 92, % Investment Income 2,015 2, % % Revenues without Use of Fund Balance 609, ,103 98, % 93, % Use of Fund Balance 273, ,548 TOTAL REVENUES $ 882,651 $ 882,651 $ 98, % $ 93, % Appropriations: Clerk of Court $ 882,651 $ 882,651 $ 147, % $ 198, % TOTAL APPROPRIATIONS $ 882,651 $ 882,651 $ 147, % $ 198, % Projected Fund Balance December 31 $ 1,918,400 $ 1,918,400 2,143, % (105,412) 18.09% Estimated Fund Balance as of Report Date $ 2,191,948 $ 2,191,948 $ 2,143, % $ (105,412) - 25

27 Corrections Inmate Welfare Fund (085) The Corrections Inmate Welfare Fund accounts for proceeds received from commissary sales to provide recreational materials for the benefit of the inmates at the Corrections Facility. as of as of Estimated Fund Balance as of January 1 $ 416,272 $ 416,272 $ 416, % $ Charges for Services $ 112,520 $ 112,520 $ 17, % $ 14, % Miscellaneous 15,000 15,000 2, % 2, % TOTAL REVENUES $ 127,520 $ 127,520 $ 20, % $ 17, % Appropriations: Corrections $ 21,315 $ 21,315 $ 1, % $ 1, % Appropriations without Contribution to Fund Balance 21,315 21,315 1, % 1, % Contribution to Fund Balance 106, ,205 TOTAL APPROPRIATIONS $ 127,520 $ 127,520 $ 1, % $ 1, % Projected Fund Balance December 31 $ 522,477 $ 522, , % 16, % Estimated Fund Balance as of Report Date $ 416,272 $ 416,272 $ 435, % $ 16,214-26

28 Crime Victims Assistance Fund (075) The Crime Victims Assistance Fund accounts for revenues received from a five percent (5%) charge collected on fines within the Recorders, Juvenile, State, Superior, and Magistrate Courts of Gwinnett County. Revenues are also received from five percent (5%) of fines from municipalities within Gwinnett County. These funds must be used to provide assistance to crime victims. Revenue is split between the Solicitor's and District Attorney's offices. The Revenue collected is distributed as follows: Superior Court Fines - 100% District Attorney State Court Fines - 100% Solicitor Municipal Recorder's Court - Total less subsidies, if any, with the remainder 35% Solicitor and 65% District Attorney Magistrate Court, Recorder's Court, and Juvenile Court - 35% Solicitor and 65% District Attorney Interest Earned Dividends - 35% Solicitor and 65% District Attorney as of as of Estimated Fund Balance as of January 1 $ 851,592 $ 851,592 $ 851, % $ Fines and Forfeitures $ 756,090 $ 756,090 $ 38, % $ 51, % Investment Income 2,500 2, % 2, % Revenues without Use of Fund Balance 758, ,590 38, % 54, % Use of Fund Balance 185, ,687 TOTAL REVENUES $ 944,277 $ 944,277 $ 38, % $ 54, % Appropriations: District Attorney $ 342,198 $ 342,198 $ 51, % $ 47, % Solicitor General 602, ,079 74, % 103, % TOTAL APPROPRIATIONS $ 944,277 $ 944,277 $ 125, % $ 151, % Projected Fund Balance December 31 $ 665,905 $ 665, , % (97,710) 74.02% Estimated Fund Balance as of Report Date $ 851,592 $ 851,592 $ 764, % $ (97,710) - 27

29 DA Federal Justice Asset Sharing Fund (080) The District Attorney Federal Justice Asset Sharing Fund accounts for revenues received from an equitable sharing agreement between the Department of Justice and the Gwinnett County District Attorney for proceeds from confiscations. The law states that any money or property confiscated in this manner shall be used for restricted purposes, and all expenditures are validated against federal and state guidelines. as of as of Estimated Fund Balance as of January 1 $ 415,426 $ 415,426 $ 415, % $ Fines and Forfeitures $ - $ - $ $ 70, % Revenues without Use of Fund Balance 70, % Use of Fund Balance 137, ,000 TOTAL REVENUES $ 137,000 $ 137,000 $ $ 70, % Appropriations: District Attorney $ 137,000 $ 137,000 $ 1, % $ TOTAL APPROPRIATIONS $ 137,000 $ 137,000 $ 1, % $ Projected Fund Balance December 31 $ 278,426 $ 278, , % 83, % Estimated Fund Balance as of Report Date $ 415,426 $ 415,426 $ 414, % $ 83,807-28

30 DA Federal Treasury Asset Sharing Fund (082) The District Attorney Federal Treasury Asset Sharing Fund (082) accounts for revenues received from an equitable sharing agreement between the Department of Treasury and the Gwinnett County District Attorney for proceeds from confiscations. The law states that any money or property confiscated in this manner shall be used for restricted purposes, and all expenditures are validated against federal and state guidelines. as of as of Estimated Fund Balance as of January 1 $ 46,451 $ 46,451 $ 46, % $ Use of Fund Balance $ 13,338 $ 13,338 $ $ TOTAL REVENUES $ 13,338 $ 13,338 $ $ Appropriations: District Attorney $ 13,338 $ 13,338 $ $ TOTAL APPROPRIATIONS $ 13,338 $ 13,338 $ $ Projected Fund Balance December 31 $ 33,113 $ 33,113 46, % Estimated Fund Balance as of Report Date $ 46,451 $ 46,451 $ 46, % $ 29

31 E-911 Fund (095) The E-911 Fund accounts for operations of the E-911 Communications Center. Revenues are primarily received from monthly subscriber fees remitted by wired and wireless telecommunication providers. Expenditures must comply with O.C.G.A., Title 46, Chapter 5, Article 2, Part 4. as of as of Estimated Fund Balance as of January 1 $ 25,748,251 $ 25,748,251 $ 25,748, % $ Charges for Services $ 16,339,604 $ 16,339,604 $ 2,927, % $ 2,726, % Investment Income 415, ,000 93, % 68, % Revenues without Use of Fund Balance 16,754,604 16,754,604 3,021, % 2,794, % Use of Fund Balance 8,608,279 8,552,731 TOTAL REVENUES $ 25,362,883 $ 25,307,335 $ 3,021, % $ 2,794, % Appropriations: Police Services $ 20,889,405 $ 20,833,857 $ 2,507, % $ 2,180, % Non-Departmental: 4,473,478 4,473,478 Reserves - Compensation 20,000 20,000 Other Governmental Agencies 3,999,440 3,999,440 Non-Departmental E , ,038 Total Non-Departmental 4,473,478 4,473,478 TOTAL APPROPRIATIONS $ 25,362,883 $ 25,307,335 $ 2,507, % $ 2,180, % Projected Fund Balance December 31 $ 17,139,972 $ 17,195,520 26,261, % 614, % Estimated Fund Balance as of Report Date $ 25,748,251 $ 25,748,251 $ 26,261, % $ 614,321-30

32 Juvenile Court Supervision Fund (030) The Juvenile Court Supervision Fund accounts for revenues collected as supervision fees from those who are placed under the courts formal or informal supervision in order for the court to use those collections toward expenses for specific ancillary services. as of as of Estimated Fund Balance as of January 1 $ 163,142 $ 163,142 $ 163, % $ Charges for Services $ 69,744 $ 69,744 $ 10, % $ 12, % TOTAL REVENUES $ 69,744 $ 69,744 $ 10, % $ 12, % Appropriations: Juvenile Court $ 43,068 $ 43,068 $ 6, % $ 3, % Appropriations without Contribution to Fund Balance 43,068 43,068 6, % 3, % Contribution to Fund Balance 26,676 26,676 TOTAL APPROPRIATIONS $ 69,744 $ 69,744 $ 6, % $ 3, % Projected Fund Balance December 31 $ 189,818 $ 189, , % 8, % Estimated Fund Balance as of Report Date $ 163,142 $ 163,142 $ 167, % $ 8,911-31

33 Police Special Justice Fund (070) The Police Special Justice Fund accounts for revenues resulting from the U.S. Department of Justice confiscation of money or the sale of property from illegal drug and narcotics activities. The law states that any money or property confiscated in this manner shall be used for restricted purposes, and all expenditures are validated against federal guidelines. as of as of Estimated Fund Balance as of January 1 $ 648,187 $ 648,187 $ 648, % $ Fines and Forfeitures $ - $ 1,911 $ 1, % $ 119, % Revenues without Use of Fund Balance - 1,911 1, % 119, % Use of Fund Balance 110, ,089 TOTAL REVENUES $ 110,000 $ 110,000 $ 1, % $ 119, % Appropriations: Police Services $ 110,000 $ 110,000 $ 19, % $ 56, % TOTAL APPROPRIATIONS $ 110,000 $ 110,000 $ 19, % $ 56, % Projected Fund Balance December 31 $ 538,187 $ 540, , % 63, % Estimated Fund Balance as of Report Date $ 648,187 $ 648,187 $ 630, % $ 63,045-32

34 Police Special State Fund (072) The Police Special State Fund accounts for revenues resulting from the State of Georgia s confiscation of money or the sale of property from illegal drug and narcotics activities. The law states that any money or property confiscated in this manner shall be used for restricted purposes, and all expenditures are validated against state guidelines. as of as of Estimated Fund Balance as of January 1 $ 2,677,050 $ 2,677,050 $ 2,677, % $ Fines and Forfeitures $ - $ 570 $ % $ 6, % Revenues without Use of Fund Balance % 6, % Use of Fund Balance 1,068,395 1,067,825 TOTAL REVENUES $ 1,068,395 $ 1,068,395 $ % $ 6, % Appropriations: Police Services $ 1,068,395 $ 1,068,395 $ 112, % $ 9, % TOTAL APPROPRIATIONS $ 1,068,395 $ 1,068,395 $ 112, % $ 9, % Projected Fund Balance December 31 $ 1,608,655 $ 1,609,225 2,565, % (2,769) 0.48% Estimated Fund Balance as of Report Date $ 2,677,050 $ 2,677,050 $ 2,565, % $ (2,769) - 33

35 Sheriff Inmate Fund (090) The Sheriff Inmate Fund accounts for proceeds received from commissary sales to provide materials and services for the benefit of the inmates at the Detention Center. as of as of Estimated Fund Balance as of January 1 $ 3,556,654 $ 3,556,654 $ 3,556, % $ Charges for Services $ 868,607 $ 868,607 $ 71, % $ 59, % Investment Income 13,183-4,381 - TOTAL REVENUES $ 868,607 $ 868,607 $ 84, % $ 64, % Appropriations: Sheriff $ 819,720 $ 819,720 $ 37, % $ 39, % Appropriations without Contribution to Fund Balance 819, ,720 37, % 39, % Contribution to Fund Balance 48,887 48,887 TOTAL APPROPRIATIONS $ 868,607 $ 868,607 $ 37, % $ 39, % Projected Fund Balance December 31 $ 3,605,541 $ 3,605,541 3,604, % 24, % Estimated Fund Balance as of Report Date $ 3,556,654 $ 3,556,654 $ 3,604, % $ 24,212-34

36 Sheriff Special Justice Fund (065) The Sheriff Special Justice Fund accounts for revenues resulting from the U.S. Department of Justice confiscation of money or the sale of property from illegal drug and narcotics activities. The law states that any money or property confiscated in this manner shall be used for restricted purposes, and all expenditures are validated against federal guidelines. as of as of Estimated Fund Balance as of January 1 $ 427,746 $ 427,746 $ 427, % $ Fines and Forfeitures $ - $ 55,729 $ 55, % $ 37, % Other Financing Sources 3,660 - Revenues without Use of Fund Balance - 55,729 59, % 37, % Use of Fund Balance 100, ,000 TOTAL REVENUES $ 100,000 $ 155,729 $ 59, % $ 37, % Appropriations: Sheriff $ 100,000 $ 155,729 $ 15, % $ TOTAL APPROPRIATIONS $ 100,000 $ 155,729 $ 15, % $ Projected Fund Balance December 31 $ 327,746 $ 327, , % 37, % Estimated Fund Balance as of Report Date $ 427,746 $ 427,746 $ 471, % $ 37,454-35

37 Sheriff Special Treasury Fund (066) The Sheriff Special Treasury Fund accounts for revenues resulting from the U.S. Department of Treasury confiscation of money or the sale of property from illegal drug and narcotics activities. The law states that any money or property confiscated in this manner shall be used for restricted purposes, and all expenditures are validated against federal guidelines. as of as of Estimated Fund Balance as of January 1 $ 469,388 $ 469,388 $ 469, % $ Other Financing Sources $ - $ - $ 7,098 - $ Revenues without Use of Fund Balance 7,098 - Use of Fund Balance 150, ,000 TOTAL REVENUES $ 150,000 $ 150,000 $ 7, % $ Appropriations: Sheriff $ 150,000 $ 150,000 $ $ TOTAL APPROPRIATIONS $ 150,000 $ 150,000 $ $ Projected Fund Balance December 31 $ 319,388 $ 319, , % Estimated Fund Balance as of Report Date $ 469,388 $ 469,388 $ 476, % $ 36