Transcript Annual Budget for the year ending June 30, 2003

OCONEE COUNTY
PRE-BUDGET WORKSHOP
ANNUAL BUDGET
FOR THE YEAR ENDING
JUNE 30, 2012
AGENDA
Oconee County’s Annual Budget is
comprised of the General Fund,
Enterprise Fund, Capital Projects
Fund, and Special Revenue Funds.
•The General Fund consists of the basic
operations of the County and is the primary
operating fund
•The Enterprise Fund consists of the Rock
Quarry Operations
•The Special Revenue Funds account for
specific revenue sources that are restricted
to expenditures for specified purposes
including the Unincorporated Emergency
Services District
•The Capital Projects Fund is made of
appropriated funds set aside for major
Capital Projects

Cash Flow Projection

Expenditure History

Personnel v. Operations

Personnel Expenses

Number of Personnel by Function

Revenue History

Millage Rate Trends

Debt Margin

Fund Balance Breakdown

Capital Projects Fund

Budget Calendar

Upcoming Revenue Projections
CASH FLOW PROJECTIONS
GENERAL FUND
CASH FLOW PROJECTION
Total Expenses Included
CASH FLOW PROJECTION
REVENUES
REVENUES
EXPENSES
EXPENSES
Operations Expenses w/o
other financing sources
EXPENDITURE HISTORY
FY 2006
FY 2007
FY 2008
FY 2009
FY 2010
FY 2011
Actual
Actual
Actual
Actual
Actual
Budget
COUNTY EXPENDITURE TOTAL
36,636,323.00
36,126,515.00
36,759,625.00
39,548,547.00
42,652,990.00
44,291,357.00
PERSONNEL TOTAL
22,096,322.00
20,556,766.00
22,118,064.00
22,437,449.00
23,268,459.00
23,857,355.00
COUNTY OPERATIONS TOTAL
14,540,000.00
15,569,748.00
14,641,562.00
17,111,098.00
19,384,531.00
20,434,002.00
Total Expenditures Summary
County Expenditure Total
Total by Type Expense
Operations Expense
Personnel Expense
EXPENDITURE HISTORY
GENERAL FUND
General Government
Judicial Services
Public Safety
Roads Department
Airport
Solid Waste
Health and Welfare
Culture and Recreation
Economic Development
Principal Retirement
Interest and Fiscal Charges
Bond Issuance Cost
Capital Outlay
TOTAL EXPENSES
Other Financing
FY 2003
7,435,150
1,689,887
7,660,081
3,276,007
488,978
FY 2004
9,336,398
1,885,373
7,921,311
2,710,659
557,553
FY 2005
9,102,375
1,983,997
8,690,315
2,293,659
560,950
795,946
1,856,387
422,994
FY 2006
10,217,852
1,911,437
9,532,221
3,571,120
638,344
0
534,679
2,466,417
308,616
FY 2007
11,031,930
1,948,169
10,125,180
3,523,507
680,243
0
516,687
2,338,018
280,892
FY 2008
11,434,712
2,172,606
10,437,587
2,730,728
782,469
3,170,204
530,836
2,234,002
302,415
1,066,311
1,931,527
170,365
737,865
127,558
29,414
5,271,325
1,060,548
1,979,904
206,214
752,370
113,052
0
3,567,572
1,914,933
113,534
14,264
1,354
FY 2009
12,091,409
1,918,174
11,475,976
2,403,468
619,591
3,150,467
522,152
2,347,998
327,682
FY 2010
12,179,435
2,232,277
12,968,870
3,903,639
617,109
3,319,543
522,459
2,395,807
248,696
29,884,468 30,090,954 27,621,556 29,294,220 30,458,890 33,796,913 34,856,917 38,387,835
278,258
460,923
2,223,938
4,567,444
9,538,757
6,924,841
669,619
5,132,020
EXPENDITURE HISTORY
GENERAL FUND
EXPENSES BY TYPE
Other Financing
Economic Development
Culture and Recreation
Health and Welfare
Solid Waste
Airport
Roads Department
Public Safety
Judicial Services
General Government
PERSONNEL EXPENSES
FY 2006
FY 2007
FY 2008
FY 2009
FY 2010
FY 2011
Actual
Actual
Actual
Actual
Actual
Budget
COUNTY PERSONNEL TOTAL
22,096,322.00
20,556,766.00
22,118,064.00
22,437,449.00
23,268,459.00
23,857,355.00
PERCENT OF TOTAL EXPENSE
50%
57%
60%
57%
55%
54%
Personnel Summary
COUNTY BENEFIT TOTAL
PERCENT OF TOTAL EXPENSE
SALARY TOTAL
7,673,473.23
5,645,057.65
6,280,773.82
6,211,296.92
7,208,837.33
7,347,151.00
17%
16%
17%
16%
17%
17%
14,422,848.77
14,911,708.35
15,837,290.18
16,226,152.08
16,059,621.67
16,510,204.00
Personnel Totals by Year
NUMBER OF PERSONNEL
2010
Function/Program
TOTAL GENERAL GOVT.
TOTAL PUBLIC SAFETY
TOTAL TRANSPORTATION
TOTAL JUDICIAL SERVICES
TOTAL HEALTH & WELFARE
TOTAL PUBLIC WORKS
TOTAL CULTURE/RECREATION
ECONOMIC DEVELOPMENT
ROCK QUARRY
96
172
43
35
4
37
32
2
16
2009
98
177
43
33
4
40
31
2
16
2008
97
158
43
32
4
43
31
2
16
2007
99
158
42
31
4
44
31
2
17
2006
2005
96
150
42
30
4
44
28
2
17
98
148
41
31
4
50
33
2
18
Number of Personnel
2010
2009
2004
93
141
45
32
4
50
32
2
17
2003
98
141
44
31
3
50
32
2
17
2002
86
137
44
32
3
50
31
2
17
2001
76
114
44
30
3
48
27
2
16
REVENUE HISTORY
GENERAL FUND
FY 2003
FY 2004
FY 2005
FY 2006
FY 2007
FY 2008
FY 2009
FY 2010
19,422,444
21,282,514
22,931,402
28,270,310
28,745,564
4,892,953
4,770,835
3,577,849
3,751,742
3,880,461
4,442,153
4,557,239
4,386,082
Charges for Service
662,931
746,806
737,984
835,338
856,400
939,849
775,583
855,538
Fines and Forfeitures
391,008
408,384
382,159
446,981
456,394
551,502
505,571
460,477
Miscellaneous and Other
118,243
341,543
119,875
171,458
251,331
16,883
0
208,990
1,845,066
2,223,922
2,546,570
3,060,349
3,230,944
3,709,721
3,073,852
3,062,181
393,535
162,460
418,661
1,056,415
1,446,220
1,403,582
1,004,668
461,059
27,726,180
29,936,464
30,714,500
37,592,593
38,867,314
REVENUES:
Taxes
Intergovernmental
Licenses and Permits
Interest
TOTAL OPERATING REVENUE
29,165,633 30,745,180 32,669,967
40,229,323 40,662,093 42,104,294
REVENUE HISTORY
GENERAL FUND
REVENUE BY TYPE
Interest
Licenses and Permits
Miscellaneous and Other
Fines and Forfeitures
Charges for Service
Intergovernmental
Taxes
MILLAGE RATE TREND
Fiscal Year
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
Oconee County Direct Rates
Operating
63.9
64.1
64.1
64.3
68.0
64.0
61.8
54.7
55.1
61.3
Debt service
1.4
4.1
4.1
4.1
4.5
3.5
3.0
7.6
7.1
7.8
Economic development
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
-
-
Bridges and culverts
1.0
1.0
1.0
1.0
-
-
-
-
-
-
Tri-County Tech Operations
Total County Millage
2.7
2.1
2.1
2.6
2.1
2.1
2.2
1.8
1.8
1.6
70.0
72.3
72.3
73.0
75.6
70.6
68.0
65.1
64.0
70.7
Fiscal Year
Total Taxable
Ended
Real
Personal
June 30,
Property
Property
Assessed
Other
Value
2001
113,612,500
43,687,214
147,985,585
305,285,299
2002
146,565,820
44,667,212
151,397,122
342,630,154
2003
153,714,440
42,937,485
153,188,478
349,840,403
2004
163,279,640
41,923,931
136,897,152
342,100,723
2005
173,662,370
42,187,445
136,610,252
352,460,067
2006
183,221,480
40,272,285
183,827,876
407,321,641
2007
255,586,460
39,243,746
141,572,055
436,402,261
2008
274,733,180
39,153,407
143,279,238
457,165,825
2009
295,542,685
37,818,501
139,742,088
473,103,274
2010
309,318,820
34,204,632
141,652,366
485,175,818
DEBT MARGIN
2010
2009
2008
2007
38,814,065
4,857,888
33,956,177
37,768,262
5,589,155
32,179,107
36,573,266
7,194,310
29,378,956
34,912,181
8,661,015
26,251,166
Fiscal Year
2006
2005
32,585,731
10,032,782
22,552,949
28,186,805
15,940,000
12,246,805
2004
2003
2002
2001
27,368,058
17,165,000
10,203,058
28,012,006
19,215,000
8,797,006
27,410,412
15,665,000
11,745,412
24,422,824
8,740,000
15,682,824
DEBT MARGIN
Available Debt
Total Outstanding
Debt
FUND BALANCE BREAKDOWN
GENERAL
FIRE
CAPITAL
SPECIAL
OTHER
FUND
FUND
PROJECTS
REVENUE
GOVT.
TOTAL
2,178,494
16,587,736
979,222
2,315,081
OTHER NON-CASH ASSETS
12,581,439
8,987,406
6,606,901
35,832
815,086
137,033
1,008,474
34,641,972
8,987,406
8,603,326
TOTAL
28,175,746
2,214,326
17,402,822
1,116,255
3,323,555
52,232,704
OUTSTANDING LIABILITIES
(3,777,678)
(81,546)
(2,255,295)
(826,916)
(318,057)
(7,259,492)
FUND BALANCE
24,398,068
2,132,780
15,147,527
289,339
3,005,498
44,973,212
4,734,890
205
15,147,527
4,326
2,951,264
22,838,212
285,013
54,234
6,240,481
15,894,519
289,339
3,005,498
44,973,212
CASH
INVESTMENTS
RESERVED
UNRESERVED
UNDESIGNATED
6,240,481
13,422,697
2,132,575
TOTAL FUNDS
24,398,068
2,132,780
DESIGNATED
15,147,527
CAPITAL PROJECTS FUND
Total Capital Project Funds Per
Financial Statement
15,147,527
Reserved for Encumbrances
4,333,973
Reserved for Capital Outlay
10,813,554
CAPITAL PROJECTS FUND
CAPITAL PROJECTS
Communications Center
911 Equipment APCO Grant
Westminster Emergency Building
South Cove Storage
Walhalla Branch Library - Carpet
Seneca Branch Library
Westminster Branch Library Expansion
Assessor's Mobile Video
DSS Office Construction
4th Floor Courthouse
Courthouse Remediation
Probate Judge
Covered Storage Area
Bridges & Culverts
Jenkins Bridge
Cobb Bridge
Available Funds
12,726.39
1,018.39
19,644.82
50,000.00
9,207.00
49,554.10
20,000.00
41,111.94
87,487.03
9,858.31
2,031,411.00
135,000.00
9,450.00
27,103.12
57,381.49
1,072,886.00
CAPITAL PROJECTS
Paving Fund
Airport Development
IT Capital Project
GIS Mapping Final Phase
GIS Digitize Maps
GIS Parcel Post
Tax Center Project
Solid Waste Construction
Strawberry Farm Project
Airport Land Acquisition
I-85 Infrastructure
Economic Dev. Infrastructure
Reidhead Property
Pointe West Project
Other Funds Approved
Pine Street Capital Projects
Anticipated Deferred Revenue
Available Funds
1,300,000.00
188,119.00
125,392.00
6,419.97
89.92
0.95
156,928.00
222,814.00
480,705.00
130,150.00
999,083.00
2,097,996.36
1,011,481.00
3,362,452.29
232,500.00
91,902.00
(2,115,723.50)
BUDGET CALENDAR
January 2011
2 4 -3 1
February 2011
3
17
18
28
March 2011
1 -4
7 -1 1
1 4 -1 8
2 1 -2 5
31
TBD
April 2011
4 -8
12
12
26
May 2011
3
17
31
June 2011
14
21
Preparation of budg et packets for Departm ent H eads
Departm ent H ead m eeting to discuss the budg et process
Budg et & F inance Com m ittee Discussion of Budg et Process
Revenue projections due from Departm ent H eads
F Y 1 1 -1 2 budg et request packets due from Departm ent H eads
Departm ent requests com bined
Budg et review by Adm inistrator
Adm inistrator m eeting s with Departm ent H eads
Preparation of Adm inistrator Budg et
Adm inistrator Budg et Presentation to Council (Cham bers)
Tri-county Technical Colleg e Presentation (2 0 1 0 Date)
F eedback to Departm ent H eads on Budg et Presentation
Budg et & F inance Com m ittee W orkshop (Cham bers)
Oconee County School District Presentation
Budg et & F inance Com m ittee W orkshop (Cham bers)
1 st Reading
2 nd Reading
Public H earing
Budg et & F inance Com m ittee W orkshop (Conference Room )
3 rd and F inal Reading
REVENUE PROJECTIONS
FY 2008
Actuals
Accomodations Tax
Airport
Animal Control
Building Codes
Clerk of Court
Franchise Fee
Interest
Intergovernmental
Library
Magistrate
Misc
Parks
Planning
Probate Court
Property Taxes
Register of Deeds
Rent
Road
Salary Supplement
Sheriff
Solid Waste
State Aid
Grand Total
FY 2008
Actuals
FY 2010
Actuals
FY 2011
Budget
FY 2011
Projected
FY 2012
Projected
28,856
639,017
36,931
817,517
335,265
64,556
1,065,173
178,673
36,129
643,167
187,678
291,232
5,510
126,268
29,085,655
913,997
23,800
2,920
151,907
28,786
1,183,422
3,816,253
29,906
466,213
59,551
515,063
413,911
54,543
1,004,668
616,615
35,305
597,355
226,963
300,169
2,360
126,196
30,678,506
594,615
21,600
2,359
205,968
28,547
1,094,550
3,639,338
537,654
74,551
463,168
526,484
207,414
461,059
1,098,127
40,519
548,893
332,067
307,883
630
179,279
32,231,849
509,148
22,817
1,485
165,680
35,799
859,453
3,038,376
556,235
73,000
520,000
625,000
85,000
392,193
600,772
42,590
551,000
289,444
294,864
4,395
137,000
32,053,673
587,000
25,000
5,000
167,017
25,200
840,000
2,751,886
29,000
572,560
47,788
377,552
410,730
85,000
278,562
592,639
40,332
412,019
327,063
304,081
3,200
158,915
32,576,890
496,420
23,000
1,982
168,084
27,964
1,044,446
2,600,000
29,000
705,440
47,500
383,000
500,560
85,000
350,000
477,020
40,000
450,000
290,613
305,500
3,200
157,760
30,955,545
514,000
25,000
2,000
167,480
27,800
1,100,100
2,000,000
39,662,710
40,714,303
41,642,337
40,626,269
40,578,226
38,616,518
Questions ?