GLYNN COUNTY BOARD OF COMMISSIONERS FINANCE DEPARTMENT 1725 Reynolds Street, Third Floor, Brunswick, GA 31520 9125547133 rgrolemund@glynncountyga.gov MEMORANDUM To: Via: From: Subject: Board of Commissioners Finance Committee Ryan Grolemund, Accountant III Adoption of FY14/15 Budget Resolution Date: February 12, 2014 Statement of Issue: The Board of Commissioners has approved appropriations that were not approved in the FY15 budget. The Official Code of Georgia Annotated (O.C.G.A.) Section 3681 allows for the amendment of a local government s budgets, by resolution. The attached Budget Resolution is the official document that details various changes to the Fiscal Year 14/15 Budget. Alternatives: 1) Approve the Resolution to amend the FY14/15 Budget. 2) Suggest other alternatives. Recommendation: Staff recommends Alternative #1. Recommended Motion for the Finance Committee: I move to recommend that the Board of Commissioners adopt the Resolution to amend the FY14/15 Budget. Recommended Motion for the Board of Commissioners: I move to adopt the Resolution to amend the FY14/15 Budget.
Resolution # Reading Adoption At the regular meeting of the Glynn County Board of Commissioners held the day of, 2015 in the Commission Meeting room located at 701 "G" Street, Brunswick, Georgia, there were present: Dale Provenzano, Chairman, District 2 Richard Strickland, Vice Chairman, District 3 Michael Browning, Commissioner, District 1 Bill Brunson, Commissioner, District 4 Allen Booker, Commissioner, District 5 Mark Stambaugh, Commissioner, At Large Post 1 Bob Coleman, Commissioner, At Large Post 2 On a motion by Commissioner Strickland, which carried unanimously, the following resolution was adopted: WHEREAS, the Board has adopted an operating budget for FY20142015; and WHEREAS, this budget is in need of amending; NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners, acting in its capacity as the governing authority of Glynn County, that the FY20142015 Operating Budget is amended as follows: A RESOLUTION TO AMEND THE FY 20142015 OPERATING BUDGET Glynn County, Georgia FY 20142015 Budget Requested Change I. GENERAL FUND A. Revenues 1. Taxes $ 42,236,607 42,236,607 $ 2. Licenses & Permits 815,370 815,370 3. Intergovernmental Revenues 1,349,778 1,103,781 (245,997) 63,270 Juvenile Court KidsNet Grant BOC 10/16/14 (1,365) HEAT Grant BOC 10/16/14 15,460 GEMA CRBNE Grant BOC 11/06/14 14,700 Juvenile Court CJCC Grant BOC 11/06/14 15,284 Fiber Sharing Project Joint Water & Sewer BOC 11/20/14 (358,771) Federal Hwy Transportation Planning Grant Supplement BOC 11/20/14 5,425 GA Public Library Literacy Grant BOC 12/18/14 4. Charges for Services 4,488,194 4,488,194 5. Fines & Forfeitures 1,827,050 1,827,050 6. Investment Income 42,311 42,311
FY 20142015 Budget Requested Change 7. Investment Income LCP 76,000 76,000 8. Contributions 408,575 410,075 1,500 1,500 EMS Contributions BOC 11/20/14 9. Miscellaneous Revenue 211,013 214,013 3,000 3,000 ATM Surcharge Fees BOC 11/06/14 10. Other Financing Sources 13,138,636 12,465,065 (673,571) (1,056,452) 11/20/14 34,543 Use of Fund Balance Rebudget CFMC Contingency BOC 11/20/14 146,500 Use of Fund Balance ADA Improvements Pate Bldg. BOC 11/20/14 55,000 Use of Fund Balance Sidewalk Improvement Project BOC 11/20/14 146,838 Use of Fund Balance Tax Commissioner FICA Expenses BOC 12/18/14 11. Total General Fund Revenue $ 64,593,534 $ 63,678,466 $ (915,068) B. Expenditures General Government 12. Administrative Services 3,675,380 3,730,666 55,286 5,100 From Contingency UGA Management Development Program 3,518 From Contingency to County Administrator Interview Expenses 38,257 From Contingency to Human Resources Employee Gift Cards 7,906 From Contingency to Human Resources OPEB Valuation 505 Fuel & Fleet Services 13. County Administration 3,509,143 3,419,418 (89,725) (15,300) From Contingency UGA Management Development Program (2,603) From Contingency to Public Safety Ribbon Cutting New Jail (3,518) From Contingency to County Administrator Interview Expenses (2,300) From Contingency to Public Works Survey Longview / Riverview Drive (38,713) From Contingency to Human Resources Employee Gift Cards (17,370) Reverse Rebudgeted Items for Retainage BOC 11/20/14 (8,000) From Contingency to Human Resources OPEB Valuation (4,378) From Contingency to Public Safety Animal Control Washers & Dryers 34,543 Rebudget Capital Felony Murder Case Contingency BOC 11/20/14 (18,727) From Contingency to Superior Court Judge Felony Murder Cases: Elkins 146,500 ADA Improvements Pate Bldg. BOC 11/20/14 (7,722) From Contingency to Recreation BICP Twin Ramps Project (158,932) Merit Salary Increase Adjustments 6,795 Fuel & Fleet Services 14. Finance 96,395 99,640 3,245 3,000 ATM Surcharge Fees BOC 11/06/14 245 Fuel & Fleet Services 15. County Attorney 411,983 411,983 16. County Commission 411,717 411,717 17. Elections 361,848 361,848 18. Information Technology 52,843 68,127 15,284 15,284 Fiber Sharing Project Joint Water & Sewer BOC 11/20/14
FY 20142015 Budget Requested Change 19. Information Technology GIS 607,917 611,466 3,549 3,549 Merit Salary Increase Adjustments 20. Property Appraisal Office 1,197,180 1,208,401 11,221 9,982 Merit Salary Increase Adjustments 1,239 Fuel & Fleet Services 21. Tax Commissioner 1,085,441 1,240,101 154,660 7,822 Merit Salary Increase Adjustments 146,838 Tax Commissioner FICA Expenses BOC 12/18/14 22. Total for Gen. County Government $ 11,409,847 $ 11,563,367 $ 153,520 Judicial 23. Clerk of State Court 722,175 728,438 6,263 6,263 Merit Salary Increase Adjustments 24. Clerk of Superior Court 1,378,690 1,383,887 5,197 5,197 Merit Salary Increase Adjustments 25. District Attorney 722,319 722,319 26. Judge of State Court 381,777 382,910 1,133 1,133 Merit Salary Increase Adjustments 27. Judges of Superior Court 636,585 655,312 18,727 18,727 From Contingency to Superior Court Judge Felony Murder Cases: Elkins 28. Juvenile Court 1,354,350 1,437,453 83,103 63,270 Juvenile Court KidsNet Grant BOC 10/16/14 1,700 From Contingency UGA Management Development Program 14,700 Juvenile Court CJCC Grant BOC 11/06/14 2,879 Merit Salary Increase Adjustments 554 Fuel & Fleet Services 29. Magistrate Court 179,583 179,583 30. Probate Court 440,783 441,527 744 744 Merit Salary Increase Adjustments 31. Public Defender 462,125 462,125 32. Solicitor of State Court 331,320 331,899 579 579 Merit Salary Increase Adjustments 33. Total for Judicial $ 6,609,707 $ 6,725,453 $ 115,746 Public Safety 34. Coroner 113,873 114,441 568 568 Fuel & Fleet Services 35. County Police 8,689,012 8,838,552 149,540 482 HEAT Grant BOC 10/16/14 15,460 GEMA CRBNE Grant BOC 11/06/14 4,378 From Contingency to Public Safety Animal Control Washers & Dryers 21,218 Merit Salary Increase Adjustments 108,002 Fuel & Fleet Services
FY 20142015 Budget Requested Change 36. Emergency Medical Services 3,220,651 3,275,579 54,928 1,700 From Contingency UGA Management Development Program 1,500 EMS Contributions BOC 11/20/14 9,161 Merit Salary Increase Adjustments 42,567 Fuel & Fleet Services 37. Sheriff's Office 12,089,984 11,147,828 (942,156) 2,603 From Contingency to Public Safety Ribbon Cutting New Jail (1,032,075) Reverse Rebudgeted Items for Retainage BOC 11/20/14 52,376 Merit Salary Increase Adjustments 34,940 Fuel & Fleet Services 38. Total for Public Safety $ 24,113,520 $ 23,376,400 $ (737,120) Public Works 39. Public Works 11,538,978 11,400,327 (138,651) 1,700 From Contingency UGA Management Development Program 2,300 From Contingency to Public Works Survey Longview / Riverview Drive (1,847) HEAT Grant (Fuel) BOC 10/16/14 (7,007) Reverse Rebudgeted Items for Retainage BOC 11/20/14 55,000 Sidewalk Improvement Project BOC 11/20/14 25,804 Merit Salary Increase Adjustments (214,601) Fuel & Fleet Services 40. Total for Public Works $ 11,538,978 $ 11,400,327 $ (138,651) Health and Welfare 41. Coastal GA Area CAA 22,500 22,500 42. Gateway Behavioral Health Services 247,000 247,000 43. Glynn County Board of Health 408,495 408,495 44. Intergovernmental Welfare 55,500 55,500 45. Total for Public Health and Welfare $ 733,495 $ 733,495 $ Cultural & Recreation 46. Recreation 3,057,560 3,085,847 28,287 3,400 From Contingency UGA Management Development Program 7,722 From Contingency to Recreation BICP Twin Ramps Project 4,458 Merit Salary Increase Adjustments 12,707 Fuel & Fleet Services 47. Marshes of Glynn Libraries 810,967 817,187 6,220 795 Merit Salary Increase Adjustments 5,425 GA Public Library Literacy Grant BOC 12/18/14 48. Total Cultural & Recreation $ 3,868,527 $ 3,903,034 $ 34,507
FY 20142015 Budget Requested Change Housing & Development 49. Community Development 2,717,037 2,363,861 (353,176) (358,771) Federal Hwy Transportation Planning Grant Supplement BOC 11/20/14 2,003 Merit Salary Increase Adjustments 3,592 Fuel & Fleet Services 50. Building Inspection 531,472 539,878 8,406 456 From Contingency to Human Resources Employee Gift Cards 94 From Contingency to Human Resources OPEB Valuation 4,969 Merit Salary Increase Adjustments 2,887 Fuel & Fleet Services 51. Georgia Extension Service 100,353 100,353 52. Georgia Forestry Services 22,983 22,983 53. Airport Commission 232,859 232,859 54. Total Housing & Development $ 3,604,704 $ 3,259,934 $ (344,770) Debt Servicing 55. Gateway Bond 407,575 407,575 56. Total Debt Servicing $ 407,575 $ 407,575 $ Other Financing Uses 57. Transfers Out 2,307,181 2,308,881 1,700 1,700 From Contingency UGA Management Development Program 58. Total Other Financing Uses $ 2,307,181 $ 2,308,881 $ 1,700 59. Total Expenditures for General Fund $ 64,593,534 $ 63,678,466 $ (915,068) 60. Total General Fund Revenue Over/(Under) Expenditures $ $ $ II. ACCOMMODATION EXCISE TAX FUND 61. Revenue 5,856,352 5,856,352 62. Expenditures 5,856,352 5,856,352 63. Total Accommodation Excise Tax Fund Revenue Over/(Under) Expenditures $ $ $
FY 20142015 Budget Requested Change III. ALTERNATE DISPUTE RESOLUTION FUND 64. Revenue 106,879 106,879 65. Expenditures 106,879 106,879 66. Total Alternate Dispute Resolution Fund Revenue Over/(Under) Expenditures $ $ $ IV. BRUNSWICK JUDICIAL CIRCUIT FUND 67. Revenue 305,582 305,582 68. Expenditures 305,582 305,582 69. Total Brunswick Judicial Circuit Fund Revenue Over/(Under) Expenditures $ $ $ V. DRUG ABUSE/EDUCATION FUND 70. Revenue 27,322 27,322 71. Expenditures 27,322 27,322 72. Total Drug Abuse/Education Fund Revenue Over/(Under) Expenditures $ $ $ VI. DRUG COURT FUND 73. Revenue 1,103,047 1,103,047 74. Expenditures 1,103,047 1,103,047 75. Total Drug Court Fund Revenue Over/(Under) Expenditures $ $ $ VII. EMERGENCY 911 SYSTEM FUND 76. Revenue 4,285,598 4,287,298 1,700 1,700 From Contingency UGA Management Development Program 77. Expenditures 4,285,598 4,287,298 1,700 1,700 From Contingency UGA Management Development Program 78. Total Emergency 911 System Fund Revenue Over/(Under) Expenditures $ $ $
FY 20142015 Budget Requested Change VIII. FIRE PROTECTION FUND 79. Revenue 7,203,789 7,203,789 80. Expenditures 7,203,789 7,203,789 81. Total Fire Protection Fund Revenue Over/(Under) Expenditures $ $ $ IX. INSURANCE PREMIUM TAX FUND 82. Revenue 2,999,994 2,999,994 83. Expenditures 2,999,994 2,999,994 84. Total Insurance Premium Tax Fund Revenue Over/(Under) Expenditures $ $ $ X. JAIL COMMISSARY FUND 85. Revenue 281,586 281,586 86. Expenditures 281,586 281,586 87. Total Jail Commissary Fund Revenue Over/(Under) Expenditures $ $ $ XI. JAIL FUND 88. Revenue 116,109 116,109 89. Expenditures 116,109 116,109 90. Total Jail Fund Revenue Over/(Under) Expenditures $ $ $ XII. JUVENILE SERVICE FUND 91. Revenue 26,666 26,666 92. Expenditures 26,666 26,666 93. Total Juvenile Service Fund Revenue Over/(Under) Expenditures $ $ $
FY 20142015 Budget Requested Change XIII. LAW ENFORCEMENT BLOCK GRANT 94. Revenue 24,920 24,920 95. Expenditures 24,275 24,275 96. Total Law Enforcement Block Fund Revenue Over/(Under) Expenditures $ 645 $ 645 $ XIV. BLYTHE ISLAND REGIONAL PARK DEVELOPMENT FUND 97. Revenue 8,855 8,855 98. Expenditures 8,810 8,810 99. Total Police Seizure Fund Revenue Over/(Under) Expenditures $ 45 $ 45 $ XV. POLICE SEIZURE FUND 100. Revenue 121,101 121,101 101. Expenditures 121,101 121,101 102. Total Police Seizure Fund Revenue Over/(Under) Expenditures $ $ $ XVI. SEA ISLAND POLICE FUND 103. Revenue 387,687 387,687 104. Expenditures 387,687 387,687 105. Total Sea Island Police Fund Revenue Over/(Under) Expenditures $ $ $ XVII. SHERIFF SEIZURE FUND 106. Revenue 3,000 7,766 4,766 4,766 Sheriff Seizure Funds BOC 11/20/14 107. Expenditures 3,000 7,766 4,766 4,766 Sheriff Seizure Funds BOC 11/20/14 108. Total Sheriff Seizure Fund Revenue Over/(Under) Expenditures $ $ $
FY 20142015 Budget Requested Change XVIII. CAPITAL PROJECTS FUND 109. Revenue 3,810,617 4,118,513 307,896 193,021 Use of Fund Balance SSI / PW Building Improvements BOC 10/16/14 114,875 Use of Fund Balance Public Safety Bldg. Chiller BOC 11/24/14 110. Expenditures 3,810,617 4,118,513 307,896 193,021 SSI / PW Building Improvements BOC 10/16/14 114,875 Public Safety Bldg. Chiller BOC 11/24/14 111. Total Capital Projects Fund Revenue Over/(Under) Expenditures $ $ $ XIX. TEA FUNDS 112. Revenue 344,629 344,629 113. Expenditures 344,629 344,629 114. Total Revolving Loan Fund Revenue Over/(Under) Expenditures $ $ $ XX. REVOLVING LOAN FUND 115. Revenue 1,531 1,531 116. Expenditures 60 60 117. Total Revolving Loan Fund Revenue Over/(Under) Expenditures $ 1,471 $ 1,471 $ XXI. SOLID WASTE COLLECTION FUND 118. Revenue 3,690,703 3,690,703 119. Expenditures 3,690,703 3,690,703 120. Total solid Waste Collection Fund Revenue Over/(Under) Expenditures $ $ $ XXII. SOLID WASTE DISPOSAL FUND 121. Revenue 51,188 51,188 122. Expenditures 51,188 51,188 123. Total solid Waste Collection Fund Revenue Over/(Under) Expenditures $ $ $
FY 20142015 Budget Requested Change XXIII. ADMINISTRATIVE SERVICES FUND 124. Revenue 4,351,632 4,407,468 55,836 5,100 From Contingency UGA Management Development Program 3,518 From Contingency to County Administrator Interview Expenses 38,713 From Contingency to Human Resources Employee Gift Cards 8,000 From Contingency to Human Resources OPEB Valuation 505 Fuel & Fleet Services Expenditures 125. County Administrator 286,671 283,707 (2,964) (6,482) Merit Salary Increase Adjustments 3,518 From Contingency to County Administrator Interview Expenses 126. Finance 850,425 853,825 3,400 3,400 From Contingency UGA Management Development Program 127. Human Resources 534,909 587,008 52,099 38,713 From Contingency to Human Resources Employee Gift Cards 8,000 From Contingency to Human Resources OPEB Valuation 5,386 Merit Salary Increase Adjustments 128. Information Technology 2,679,627 2,682,928 3,301 1,700 From Contingency UGA Management Development Program 505 Fuel & Fleet Services 1,096 Merit Salary Increase Adjustments 129. Total Expenditures 4,351,632 4,407,468 55,836 130. Total Administrative Service Fund Revenue Over/(Under) Expenditures $ $ $ XXIV. COUNTY INSURANCE FUND 131. Revenue 1,106,725 1,106,725 132. Expenditures 1,106,725 1,106,725 133. Total County Insurance Fund Revenue Over/(Under) Expenditures $ $ $ XXX. EMPLOYEE BENEFIT FUND 134. Revenue 8,986,397 8,986,397 135. Expenditures 8,986,397 8,986,397 136. Total Employee Benefit Fund Revenue Over/(Under) Expenditures $ $ $
FY 20142015 Budget Requested Change XXXI. PENSION FUND 137. Revenue 6,707,509 6,707,509 138. Expenditures 6,707,509 6,707,509 139. Total Pension Fund Revenue Over/(Under) Expenditures $ $ $ Dale Provenzano, Chairman Board of Commissioners Glynn County, Georgia Cindee Overstreet, County Clerk Board of Commissioners Glynn County, Georgia