Budget and Millage Rate 3rd Presentation and Public Hearing FY 2018 Proposed Budget June 22, 2017 6:00 PM

County-wide Debt (in millions)

Fund Balance: General Fund (in millions) * Estimate The Government Finance Officers Association recommends fund balance to be 15% to 25% of prior year operating expenditures. As of June 30, 2016, assigned and unassigned fund balance in the amount of $21.10 million was 23% of annual operating expenditures, net of operating transfers in(out) from prior year.

2018 Proposed General Fund Revenue

2018 Proposed General Fund Expenditures

General Government

Public Safety

Judicial

Public Works

Housing & Development

Recreation & Culture

Public Health & Welfare

Agencies

Budget Highlights: General Fund Service delivery restructuring New superior court judge Indigent defense requirement for Juvenile Court hearings Probation services positions Law enforcement increases at Jail Re-establish capital programs fund Proposed 2.5% COLA – October 1st Zero planned use of fund balance

Service Delivery State requirement  10 years Ensures equitable distribution of property tax collections between incorporated and unincorporated property tax payers FY 2018: equity payment to each city Total estimate: $1.6 million FY 2019-2027: millage rate differential

Service Delivery Net Digest (less motor vehicles) 7,122,997,465 Less: 2 % appeal loss (142,459,949) Digest value applied to millage 6,980,534,516 Gross Revenue (at 6.70 mills) $46,769,301 Less: uncollectible allowance 1.5% $(701,544) Property Tax Revenue $46,068,057 Service Delivery (duplication of services allocation) $(1,600,000) Tax Allocation District $(275,00) Net Property Tax Revenue Budget $44,193,057

5th Superior Court Judge State mandate due to population/case load Salaries & Benefits: $990,919 – October 1st New Full Time Positions: 15 New Part Time Positions: 2* *superior court judge is classified as a state employee Includes additional supplements for ADA and overtime for Court Services Sheriff’s Deputies New equipment/other: $185,300 New office equipment, computers & software, supplies, furniture, bailiffs, interpreters, court reporters, jury script, mandated training, officer uniforms and equipment.

Indigent Defense Since FY 2013  $506,000 increase Approximately a 90% increase Managed through lean expenditure growth model, reductions to other departmental budgets, and planned use of fund balance. FY 2017 mid year budget amendment: $250,000 FY 2018 Budget Proposal: $200,000

Probation Services Salaries & Benefits: $111,752 - October 1st New Full Time Positions: 3 One (1) part time to full time upgrade (benefits only). Reduce probationer to probation officer ratio back down to state recommended 225:1 Currently Hall County operates at 300:1

Law Enforcement Salaries & Benefits: $674,517 Criminal Justice Reform 10 New Jailor positions (requested 14 for FY 2018) Manpower study recommends jail to be staffed at 240, current staff totals 209 5 positions starting July 1st, 2017 and 5 positions starting January 1st, 2018 Overtime adjustment Criminal Justice Reform Jail safety and efficiency New Equipment/other: $395,172 Capital replacement for aging jail facility K-9 program enhancements, uniforms/equipment for new positions, technology (wifi) enhancements to patrol cars Records management software/maintenance costs

Capital Programs Fund Re-establish Capital Programs Fund $150,000 General Fund Investment $568,000 FY 2018 planned capital expenditures GOAL: establish 5 year capital plan for governmental funds to strategically and incrementally address aging capital within the County.

Capital Programs Fund Additional vehicles/replacements for building inspections (1), building maintenance (1), EMS (1), and Engineering (3). Road Maintenance Heavy Equipment Tandem Dump Truck (1) Crew-cab Flatbed Truck (F-800) (1) 25’ Tag-a-Long Trailer (12 Ton) (1)

Capital Programs Fund Jail kitchen equipment replacement Useable life exhausted 3 meals per day/365 days per year Probate Court  Digital Recording System Court Information Systems  Offsite backup software Portable Radio Replacements Ambulance Services (12) – multi-year phase in

Additional New Programs COLA – 2.5% - October 1st New Positions: $253,345 (Full Time: 4, Part Time: 1, PT upgrade: 2) Junior Buyer (Purchasing) – FT Permit Specialist (Building Inspections) – PT  FT upgrade Facility Maintenance Specialist (Building Maintenance) – FT Civil Engineer II, Engineer Inspector (Engineering) - 2 FT Internal Auditor (Tax Commissioner) – PT  FT upgrade Intake Legal Assistant (Solicitor) – PT Office supplies/equipment for new positions

State Mandates, Requirements, or Adjustments New superior Court Judge Service delivery restructuring Indigent defense for juvenile court hearings Probation services positions Law enforcement increases at Jail  Criminal Justice Reform (inmate population) TAVT Revenues Delinquent Tax: Interest and Penalty Changes

Fire Services Fund FY18 Proposed Budget

Budget Highlights: Fire Services HB 146 – Firefighter Cancer Benefits New Capital: Renovations to 2 fire stations Roof replacements at 2 fire stations Concrete/asphalt replacement at 2 fire stations Vehicle replacement Replacement of 12 portable radios Emergency generator Extraction tool set Proposed 2.5% COLA – October 1st

E-911 Fund FY18 Proposed Budget DEPARTMENT FY17 ADOPTED BUDGET FY18 PROPOSED BUDGET % CHANGE Salaries & Benefits $ 3,153,983 $ 3,269,628 3.67% Supplies & Materials 29,361 74,027 152.13% Travel & Training 15,250 21,960 44.00% Services & Charges 996,252 808,007 (18.90)% Awards & Allocations 185,000 194,402 5.08% Miscellaneous 1,510 1,580 4.64% TOTAL $ 4,381,356 $ 4,369,604 (0.27)% 911 System Administrator (Salaries & Benefits): $72,292 (1) FT Proposed 2.5% COLA

County Wide: Total All Funds

County Wide: Operating Funds FY17 ADOPTED BUDGET FY18 PROPOSED BUDGET General Fund $ 96,950,428 $ 102,149,569 Fire Services Fund 22,186,419 24,122,627 E-911 Fund 4,381,356 4,369,604 Parks & Marina 631,700 702,201 Grants Fund 2,955,795 3,112,347 Street Lighting 942,260 957,308 Restricted Funds 3,349,270 3,455,740 Allen Creek Soccer Complex 290,243 263,564 Law Library 147,024 98,716 Group Insurance Fund 18,893,566 19,452,556 Risk Management 3,205,749 3,420,301 Hall County Clinic/Pharmacy 3,698,400 4,739,600 Fleet Maintenance - 1,332,030 Landfill Fund 6,493,391 8,678,872 Water & Sewer Fund 7,085,127 6,260,806 TOTAL $ 171,210,728 $ 183,115,840

County Wide: Capital Funds FY17 ADOPTED BUDGET FY18 PROPOSED BUDGET SPLOST V $ 56,000.00 $ - SPLOST VI 10,060,811 7,027,050 SPLOST VII 39,013,624 44,915,140 Impact Fees 565,000 675,514 State Roads 1,500,000 1,632,000 Capital Projects Fund 752,234 3,671,166 Total $ 51,947,669 $ 57,920,870 Total County Wide Budget: $241.04 Million Increase: 8.01%

2017 Proposed General Fund Millage Rate Proposed FY 2018 (2017) millage rate = 6.70 FY 2017 (2016) millage rate = 5.716 Roll back millage rate for FY 2018 = 5.501 Difference in General Fund revenue between 6.70 mills and 5.501 mills = $8.24 million For FY 2018 budget purposes one mill is worth $6,595,978.

Your Tax Dollars in Use 66.7% Hall County School District Notes: 23.7% Hall County General Fund 9.4% Hall County Fire 0.2% State of Georgia Notes: Estimates derived using a single family home FMV $200,000. All Hall County Property Tax payers (with a structure on the property) are assessed a $75.00 Solid Waste Fee annually (non-city properties). Some Hall County Property Tax Payers assessed a Street Light fee annually (depending on subdivision).

Your Tax Dollars in Use 61%

2016 General M&O Millage Rates

Net Tax Digest Value Compared to Millage Rate

Population to General Fund Revenues & Expenditures

Director of Financial Services Conclusion Presented by: Zachary T. Propes, CPA Director of Financial Services

Public Hearing

ADOPTION OF MILLAGE RATES For Tax Year 2017 (Fiscal Year 2018)

GENERAL GOVERNMENT MILLAGE: UNINCORPORATED AND INCORPORATED MILLAGE RATE: 6.70 TAX LEVY: $48,906,273

FIRE DISTRICT MILLAGE: UNINCORPORATED MILLAGE RATE: 2.65 TAX LEVY: $11,745,413 PURPOSE: To provide Fire Service to unincorporated areas of Hall County

FIRE DISTRICT MILLAGE: INCORPORATED MILLAGE RATE: 4.08 TAX LEVY: $4,566,187 PURPOSE: To provide Fire Service to incorporated areas of Hall County

HALL COUNTY SCHOOL SYSTEM: MILLAGE RATE: 18.50 TAX LEVY: $85,963,303 Set by Board of Education but required by law to be adopted by the Hall County Board of Commissioners

2018 Adopted Budget

VICTIM WITNESS PROGRAM BUDGET Special Resolutions VICTIM WITNESS PROGRAM BUDGET

Special Resolutions COMMUNITY SERVICE CENTER Approved use of Fund Balance: $57,609 capital and operating expenditures

Richard Higgins, Commission Chairman Kathy Cooper, District 1 Commissioner Billy Powell, District 2 Commissioner Scott Gibbs, District 3 Commissioner Jeff Stowe, District 4 Commissioner Randy Knighton, ICMA-CM, AICP, County Administrator Marty Nix, Assistant County Administrator Lisa Ritchie, Commission Clerk