Budget and Millage Rate 1st and 2nd Hearing FY 2018 Proposed Budget June 15, 2017 11:00 AM and 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 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 6.95 mills) $48,514,736 Less: uncollectible allowance 1.5% $(727,721) Property Tax Revenue $47,787,015 Service Delivery (duplication of services allocation) $(1,600,000) Tax Allocation District $(335,000) Net Property Tax Revenue Budget $45,852,015

5th Superior Court Judge State mandate due to population/case load Salaries & Benefits: $1,071,085 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: $149,003 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: $827,589 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 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 $750,000 General Fund Investment $593,000 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). ATV’s for Park and Recreation Department (2) 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% New Positions: $337,800 (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

Additional New Programs Software/technology enhancements – Mobile Assessor Software (Tax Assessor) Office supplies/equipment for new positions Homestead Exemption External Audit 1 time – ensure qualification based on state law are being followed Tax Commissioner’s Office

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 DEPARTMENT FY17 ADOPTED BUDGET FY18 PROPOSED BUDGET % CHANGE Salaries & Benefits $17,641,275 $19,660,545 11.45% Supplies & Materials 1,233,056 1,068,445 (13.35)% Travel & Training 67,310 60,215 (10.54)% Services & Charges 2,064,684 2,048,779 (0.77)% Miscellaneous 706,594 322,168 (54.41)% Capital Outlay - Transfer 473,500 962,475 103.27% TOTAL $22,186,419 $24,122,627 8.73%

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 Above ground fuel pumps Extraction tool set Proposed 2.5% COLA

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 $ 103,646,826 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 3,118,417 Street Lighting 942,260 957,308 Restricted Funds 3,349,270 3,441,560 Allen Creek Soccer Complex 290,243 263,564 Law Library 147,024 98,716 Group Insurance Fund 18,893,566 19,976,00 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 8,570,505 Water & Sewer Fund 7,085,127 6,260,805 TOTAL $ 171,210,728 $ 185,020,064

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 3,282,684 Total $ 51,947,669 $ 57,532,388 Total County Wide Budget: $242.6 Million Increase: 8.06%

2017 Proposed General Fund Millage Rate Proposed FY 2018 (2017) millage rate = 6.95 FY 2017 (2016) millage rate = 5.716 Roll back millage rate for FY 2018 = 5.501 Difference in General Fund revenue between 6.95 mills and 5.501 mills = $9.96 million For FY 2018 budget purposes one mill is worth $6,606,045.

SUMMARY OF TOTAL TAX BILL Your Tax Dollars in Use SUMMARY OF TOTAL TAX BILL 2016 RATES 2017 RATES CHANGE General Fund $ 457.28 $ 556.00 $ 98.72 Fire Fund 212.00 0.00 TOTAL COUNTY PORTION 669.28 768.00 98.72 School Operations 1,504.00 1504.00 State 4.00 TOTAL TAX BILL $ 2,177.28 $ 2,276.00 $ 98.72 66.1% Hall County School District 24.4% Hall County General Fund 9.3% 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 The Fiscal Year 2018 Budget, millage rate, 3rd public hearing, and potential adoption will take place on Thursday June 22nd at 6:00 PM. Please note, it is possible that the proposed numbers reviewed today could change when adopted on June 22nd. Presented by: Zachary T. Propes, CPA Director of Financial Services