1. FY 2019 Proposed Budget Hall County Board of Commissioners
June 21, :00 PM

2. Highlights 2017 Service Delivery Agreement Base-level Operations
Established 3 new tax districts
Base-level Operations
Total Positions: 1,716
New positions for FY 2019: 14 (full time equivalents)
Compensation and Benefits
5% Salary increase: $4.3 million
2% Retirement match increase: $1.5 million
Capital Investment
FY19 Capital Budget: $58.4 million
5-Year Capital Improvement Plan: $284.2 million

3. Capital Improvement Plan
Road improvements
Sewer system improvements
Building Improvements
Vehicles – countywide
Heavy equipment
Re-open Murrayville Park
Sheriff records management software
Ambulance Replacement
Emergency management cardiac monitors/defibrillators, radios and technology upgrades
Main Library renovations
Technology/software to increase efficiency and capacity

4. Total All Funds FY 2019 $266,265,397

5. 2017 Service Delivery Agreement
General Fund
Emergency Services
Development Services
Parks & Leisure Services
Adopted by Hall County BOC and 7 of 8 municipalities

6. Operating Funds FUND FY18 ADOPTED BUDGET FY19 PROPOSED BUDGET % CHANGE
General Fund
$ ,149,569
$ ,998,188
-6.02%
Fire Services Fund
24,122,626
26,566,469
10.13%
Emergency Services Fund -
9,069,401
100.00%
Development Services Fund
5,824,201
Parks & Leisure Services Fund
2,993,611
E-911 Fund
4,369,604
4,249,736
-2.74%
Parks & Marina Fund
702,201
761,436
8.44%
Grants Fund
3,112,347
7,364,531
136.62%
Street Lighting Fund
957,308
988,784
3.29%
Restricted Funds
3,455,740
3,873,907
12.10%
Allen Creek Soccer Complex Fund
263,564
268,390
1.83%
Law Library Fund
98,716
96,475
-2.27%
Group Insurance Fund
19,452,556
20,189,986
3.79%
Risk Management Fund
3,420,301
3,551,186
3.83%
Hall County Clinic / Pharmacy Fund
4,739,600
4,971,100
4.88%
Fleet Maintenance Fund
1,332,030
1,285,330
-3.51%
Landfill Fund
8,678,872
11,233,409
29.43%
Water & Sewer Fund
6,260,806
8,555,307
36.65%
TOTAL:
$ ,115,840
$ ,841,447
13.50%

7. Capital Funds FUND FY18 ADOPTED BUDGET FY19 PROPOSED BUDGET % CHANGE
SPLOST VI Fund
$ ,027,050
$ ,240,659
-39.65%
SPLOST VII Fund
44,633,991
43,846,921
-1.76%
Impact Fees Fund
675,514
1,330,000
96.89%
State Roads Fund
1,632,000
2,781,370
70.43%
Capital Projects Fund
3,952,315
6,225,000
57.50%
TOTAL:
$ ,920,870
$ ,423,950
0.87%

8. 2018 Proposed Millage Rates
FUND
MILLAGE RATE
General Fund
5.360
Fire Services Fund
- Unincorporated
2.650
- Incorporated
4.080
Emergency Services Fund
0.571
Development Services Fund
1.005
Parks & Leisure Services Fund
0.364

9. General Fund Revenue REVENUE SOURCE FY18 ADOPTED BUDGET
FY19 PROPOSED BUDGET
% CHANGE
Property Taxes
$ ,873,777
$ ,697,436
-10.81%
Commissions
3,369,210
3,392,163
0.68%
Other Taxes
30,043,048
33,720,640
12.24%
Penalties / Interest
637,000
506,000
-20.57%
Licenses & Permits
3,247,428
3,434,623
5.76%
Charges for Services
10,990,058
6,376,423
-41.98%
Fines & Forfeitures
3,994,731
4,622,592
15.72%
Intergovernmental
1,076,667
771,711
-28.32%
Miscellaneous
267,650
201,600
-24.68%
Other Financing
650,000
275,000
-57.69%
TOTAL:
$ ,149,569
$ ,998,188
-6.02%

10. General Fund Expenditures
EXPENDITURE FUNCTION
FY18 ADOPTED BUDGET
FY19 PROPOSED BUDGET
% CHANGE
General Government
$ ,564,551
$ ,163,506
18.72%
Public Safety
45,498,229
40,169,775
-11.71%
Public Works
4,860,027
977,134
-79.89%
Health & Welfare
2,624,520
2,560,370
-2.44%
Judicial
17,383,050
18,702,385
7.59%
Agencies
815,113
1,087,035
33.36%
Housing & Development
1,593,829
843,013
-47.11%
Recreation & Culture
4,810,250
2,494,970
-48.13%
TOTAL:
$ ,149,569
$ ,998,188
-6.02%

11. General Fund Expenditures
CATEGORY
FY18 ADOPTED BUDGET
FY19 PROPOSED BUDGET
% CHANGE
Salaries & Benefits
$ ,021,059
$ ,845,837
-9.96%
Supplies & Materials
5,142,509
3,962,863
-22.94%
Travel & Training
500,888
415,598
-17.03%
Service & Charges
14,636,809
12,979,184
-11.33%
Awards & Allocations
4,103,424
4,468,334
8.89%
Miscellaneous
3,043,988
3,177,178
4.38%
Transfers Out
2,425,486
5,294,242
118.28%
Debt Service Interest
78,687
126,005
60.13%
Debt Service Principal
196,719
728,947
270.55%
TOTAL:
$ ,149,569
$ ,998,188
-6.02%

12. FY 2018 Population to General Fund Revenues & Expenditures

13. Fire Services Fund Expenditures
EXPENDITURE CATEGORY
FY18 ADOPTED BUDGET
FY19 PROPOSED BUDGET
% CHANGE
Salaries & Benefits
$ ,599,014
$ ,040,075
7.35%
Supplies & Materials
1,178,445
1,395,218
18.39%
Travel & Training
60,215
69,350
15.17%
Service & Charges
2,098,358
2,678,221
27.63%
Miscellaneous
334,119
383,605
14.81%
Transfers Out
852,475
1,000,000
17.31%
TOTAL:
$ ,122,626
$ ,566,469
10.13%

14. Emergency Services Fund Expenditures
EXPENDITURE CATEGORY
FY18 ADOPTED BUDGET
FY19 PROPOSED BUDGET
% CHANGE
Salaries & Benefits $
$ ,931,259
100.00%
Supplies & Materials -
645,350
Travel & Training
79,000
Service & Charges
872,366
Miscellaneous
63,125
Transfers Out
425,000
Debt Service Principal
53,301
TOTAL: $
$ ,069,401

15. Development Services Fund Expenditures
EXPENDITURE CATEGORY
FY18 ADOPTED BUDGET
FY19 PROPOSED BUDGET
% CHANGE
Salaries & Benefits $
$ ,380,532
100.00%
Supplies & Materials -
518,903
Travel & Training
9,155
Service & Charges
787,676
Miscellaneous
127,935
TOTAL: $
$ ,824,201

16. Parks & Leisure Services Fund Expenditures
EXPENDITURE CATEGORY
FY18 ADOPTED BUDGET
FY19 PROPOSED BUDGET
% CHANGE
Salaries & Benefits $
$ ,908,872
100.00%
Service & Charges -
773,955
Travel & Training
8,000
Supplies & Materials
244,439
Miscellaneous
58,345
TOTAL: $
$ ,993,611

17. E-911 Fund Expenditures EXPENDITURE CATEGORY FY18 ADOPTED BUDGET
FY19 PROPOSED BUDGET
% CHANGE
Salaries & Benefits
$ ,162,851
$ ,260,316
3.08%
Service & Charges
809,502
803,413
-0.75%
Travel & Training
21,960
0.00%
Supplies & Materials
72,182
60,397
-16.33%
Awards & Allocations
144,402
100,000
-30.75%
Miscellaneous
1,930
3,650
89.12%
TOTAL:
$ ,212,827
$ ,249,736
0.88%

18. Conclusion
The Fiscal Year 2019 Budget and 2018 millage rates will be adopted on
Thursday June 28th at 6:00 PM.
Presented by:
Zachary T. Propes, CPA
Director of Financial Services

19. Public Hearing

20. Net Tax Digest Value Compared to Consumer Price Index
15% decline in tax digest from 2009 to 2013