1. Budget and Millage Rate 1st and 2nd Hearing
FY 2018 Proposed Budget
June 15, 2017
11:00 AM and 6:00 PM

2. County-wide Debt (in millions)

3. 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.

4. 2018 Proposed General Fund Revenue

5. 2018 Proposed General Fund Expenditures

6. General Government

7. Public Safety

8. Judicial

9. Public Works

10. Housing & Development

11. Recreation & Culture

12. Public Health & Welfare

13. Agencies

14. 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

15. 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 : millage rate differential

16. 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

17. 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.

18. 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

19. 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

20. 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

21. 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.

22. 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)

23. 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

24. 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

25. 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

26. 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

27. 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%

28. 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

29. E-911 Fund FY18 Proposed Budget
DEPARTMENT
FY17 ADOPTED BUDGET
FY18 PROPOSED BUDGET
% CHANGE
Salaries & Benefits
$ ,153,983
$ ,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
$ ,381,356
$ ,369,604
(0.27)%
911 System Administrator (Salaries & Benefits): $72,292 (1) FT
Proposed 2.5% COLA

30. County Wide: Total All Funds

31. County Wide: Operating Funds
FY17 ADOPTED BUDGET
FY18 PROPOSED BUDGET
General Fund
$ ,950,428
$ ,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
$ ,210,728
$ ,020,064

32. County Wide: Capital Funds
FY17 ADOPTED BUDGET
FY18 PROPOSED BUDGET
SPLOST V
$ ,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
$ ,947,669
$ ,532,388
Total County Wide Budget: $242.6 Million Increase: 8.06%

33. 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 mills = $9.96 million
For FY 2018 budget purposes one mill is worth $6,606,045.

34. SUMMARY OF TOTAL TAX BILL
Your Tax Dollars in Use
SUMMARY OF TOTAL TAX BILL
2016 RATES
2017
RATES
CHANGE
General Fund $ $ $
Fire Fund
212.00
0.00
TOTAL COUNTY PORTION
669.28
768.00
98.72
School Operations
1,504.00
State
4.00
TOTAL TAX BILL
$ 2,177.28
$ 2,276.00 $
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).

35. Your Tax Dollars in Use
61%

36. 2016 General M&O Millage Rates

37. Net Tax Digest Value Compared to Millage Rate

38. Population to General Fund Revenues & Expenditures

39. 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