GLYNN COUNTY BUDGET · 5/4/2017 · County’s budget cycle begins in the fall of each year with...
Transcript of GLYNN COUNTY BUDGET · 5/4/2017 · County’s budget cycle begins in the fall of each year with...
GLYNN COUNTY BUDGET
4/20/2017 Fiscal Year 2018
V I S I O N S T A T E M E N T : Working together to make Brunswick and the
Golden Isles an exceptional place to live, work and visit by strengthening our
communities and by enhancing the quality of life.
Glynn County Budget
M E M O R A N D U M
TO: The Honorable Commissioners
FROM: Alan M. Ours, County Manager
DATE: April 20, 2017
SUBJECT: Proposed Fiscal Year 2018 Budget
Enclosed for your review and approval is the recommended budget for fiscal year 2017-2018. The County’s budget cycle begins in the fall of each year with the adoption of the Budget Calendar by the Board of Commissioners. In early November, a meeting is held with department heads to discuss the budget process and the expectations for the budget. The Budget Calendar establishes timelines for the delivery of goals and objectives for each department, requests for technology items, requests for capital, requests for personnel and a requested operating budget. Beginning in early February, the Budget Team begins to meet with each department to discuss their budget request for the next fiscal year. The Budget Team consists of Tonya Miller, Director of Administrative Services and CFO; Vickie McClinton, Finance Manager; Telisha Mack, Budget Analyst; Kathryn Downs, Management Analyst and Communications Officer; Dave Austin Director of Public Works; and Alan Ours, County Manager.
Based on the Board of Commissioners directive at your February 23, 2017 retreat, efforts were made to address department needs in the areas of personnel and capital. For the most part, operational expenses were kept in line with the FY17 Budget with a few exceptions. The cost of goods and services for Glynn County government continues to increase as well as demands placed on the County by our citizens. There is an increased need for additional staff in a few key areas, and a need for capital equipment and infrastructure. Both personnel and capital will be discussed later in this transmittal letter. The proposed budget also takes into consideration the new Strategic Plan and provides a start to many of the goals contained in the plan. Revenue growth continues to be moderate and in some areas sluggish. However, the Property Appraisal Office has estimated a 4% increase in the tax digest, which is the most promising increase since 2009. The proposed FY18 budget calls for an end to the trend started during the economic downturn by taking funds from the General Fund Fund Balance and the Fire Fund Fund Balance to balance both funds, which is not sustainable for the long term. The proposed budget does call for a millage increase in both the General Fund and the Fire Fund. The proposed increase in expenditures and the adjustment to the current millage rate is consistent with the budget discussion and directive at your February retreat.
In closing, I would like to extend my appreciation to each elected official, appointed official, and department head who submitted a responsible budget for next fiscal year. I would also like to express my appreciation to Tonya Miller, Vickie McClinton, Telisha Mack, Tammy York, Kathryn Downs and Dave Austin for their tireless efforts to prepare a responsible budget for your consideration. The Budget Team is committed to helping you understand the proposed budget as you work towards adoption by June 30, 2017.
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Glynn County Budget
Glynn County Budget F I S C A L Y E A R 2 0 1 8
BUDGET OVERVIEW Glynn County provides services in eight main categories within the General Fund. Public Safety is the largest category followed by: Public Works, General Government, Judiciary, Culture and Recreation, Housing and Community Development, Debt Service, Transfers out for Capital and Health and Welfare.
While Fire Service and Solid Waste Collection are also important categories of county service, they are outside of the General Fund and will be discussed later in this document.
*Public Safety includes transfers out to E-911.
General Government, $9,671,144
Judiciary, $7,193,775
Public Safety, $30,860,610
Public Works, $10,610,877
Health and Welfare, $774,995
Culture and Recreation, $3,862,088
Housing and Development, $3,693,000
Capital, $1,637,041 Debt Service, $1,983,106
FY18 General Fund By Function
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Glynn County Budget
The total proposed budget for Fiscal Year 2018 is listed as follows by fund:
Major Expenditures
• Personnel – Glynn County has an exceptional work force that works diligently each day to deliver essential services to our citizens. The Glynn County team continues to perform quality work at an increased level. Fifty-eight percent of the county budget is for personnel services, which includes pay and benefits.
• County Operations - While the largest expense in the overall budget is personnel services, county operations make up 38% of the total budget and provides employees with the necessary tools to perform their respective jobs.
*Net Capital
Fund FY17 Approved FY18 Recommended % ChangeGeneral Fund 62,785,089$ 70,286,636$ 11.95%Special Revenue Funds 24,774,218$ 29,682,532$ 19.81%Capital Projects Funds 2,594,862$ 7,377,654$ 184.32%Debt Service Funds 872,823$ 872,823$ 0.00%Enterprise Funds 3,794,778$ 3,893,389$ 2.60%Internal Service Funds 15,634,124$ 17,277,981$ 10.51%Trust Funds 5,189,941$ 5,189,942$ 0.00%
115,645,835$ 134,580,957$ 16.37%
58%
38%
4%
Major Expenditures
Personnel (withBenefits)
Operating
Capital*
• Capital – Vehicles and equipment are a necessary part of the total budget and they provide employees reliable vehicles to drive, reliable equipment to operate and specialized tools to perform their duties. In today’s world, technology plays an important role in most organizations and Glynn County is no different. A total request of $4,143,901 was made for technology for FY18. I believe most of the items that were requested were justified and will help to make Glynn County more efficient. In an effort to reduce overall spending, the technology requests were prioritized and $2,945,311 is proposed for next fiscal year; however, $1,394,000 of that will be purchased with a lease purchase in FY18.
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Glynn County Budget
Budget Increases Areas of significant increases are outlined below: • Pay Range Adjustment – During FY15 a pay study was conducted by Archer Consulting, which was
implemented during the last two fiscal years. The proposed budget for FY 18 moves the pay ranges forward by 1.3% and provides county employees a 1.3% Cost of Living adjustment. This is consistent with the recommended method to keep the pay plan current. The amount of the COLA is $507,390
• Merit Increase for County Employees –The proposed budget includes $992,949 to continue the merit program that was reinstituted by the Board in FY15 with a maximum merit of 3%.
• Career Track - The proposed budget includes $191,922 to continue the career track program that was reinstituted by the Board in FY16.
• Public Safety Officer Pay Adjustment – In response to turnover rates in public safety positions and the State of Georgia’s pay increase of 20% for all public safety officers, the proposed budget includes a pay adjustment of 10% for public safety officers. A listing of those officers affected can be found in appendix C.
• Overtime Pay for Public Safety Personnel – Due to turnover in public safety positions, overtime pay has increased over the last three years. The proposed budget includes funding for overtime that is consistent with the amount of overtime that is actually used, which is more than what has been budgeted in previous budgets. An additional amount of $548,283 across public safety budgets has been included for overtime pay.
• Comprehensive Plan Update – Glynn County is required to update its Comprehensive Plan by October 31, 2018. An RFP for a consultant has been sent out to prospective consulting firms to lead the process and to develop a new comprehensive plan. Two hundred thousand dollars has been included in the proposed budget for this purpose.
Personnel A total of 73 new positions were requested by county departments. Of the number requested, 18 full-time positions and two part-time positions are being recommended. In addition one temporary position to full-time and two part-time positions to full-time are being recommended. In many departments, the work load has continued to increase to pre-recession levels and additional staff is needed to provide services in an efficient manner. Of the 18 full-time positions that are requested, 15 are in the General Fund, two are in the Building Inspection Fund, and one is in the Solid Waste Fund. Six of the requested positions are new police officers. Of the six goals outlined in the Strategic Plan, public safety is the number one priority and the additional police officers will assist with the increased call volume, assist with traffic enforcement and help address the current gang issues. The graph on the following page illustrates this.
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Glynn County Budget
POLICE DEPARTMENT STATISTICS
Five of the twenty full-time positions that have been requested are for divisions within the Department of Community Development. Growth in the Golden Isles has in some cases reached pre-recession levels, but the current staffing remains at the down sized level of the great recession. To serve the public in an efficient manner, additional staff are critically needed in Community Development. One of the requested positions is for an Administrative Assistant in Engineering. When County Engineering was split into two divisions during the recession the administrative staff followed the portion of Engineering that was assigned to Public Works. Administrative support staff is needed for the County Engineer and his team to be able to process work in an efficient manner. The administrative staff will also help ensure that SPLOST 2016 projects move forward in an expedient manner. The media and the public are demanding information at a higher intensity than before. All of these outreach efforts and responses must be carefully crafted to ensure the public is receiving complete and accurate information in a timely manner. The position of Public Information Officer will help ensure that the public is kept informed, the County website is kept up to date and the progress of the Strategic Plan is communicated on a regular basis. In addition, the frequency of “Open Records Requests” (ORR) has increased and has created additional work for existing staff. It has created challenges to meet the ORR deadlines for existing staff and to also perform their regular duties. The Public Information Officer will be able to assist with ORR requests and free up existing staff to focus on their regular duties and responsibilities. This position will also free up the Management Analyst/Communications Officer to track the key performance indicators in the Strategic Plan and spend more time on research and special projects. Prior to the great recession, the then County Administrator (now County Manager) had two Assistant County Administrators. One of which was assigned to assist the County Administrator with research, special projects and the analysis of county operations. The addition of the Public Information Officer will allow the Management Analyst/Communications Officer to fill the void that the elimination of the Assistant County Administrator positions created. The proposed budget also includes the full funding of three positions that were added during Fiscal Year 17: Planning Manager, Internal Auditor and the Contract Analyst. A complete listing of all requested positions can be found in Appendix B. Staff will be prepared to discuss the requested positions in more detail during your budget deliberations.
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Glynn County Budget
Health Care
Health care costs continue to have a major impact on the budget. Plan changes were made in FY17 to help curb the cost of benefits including an increase in employee out-of-pocket maximums and discontinuation of covering drugs that are available over-the-counter, and the initiation of step therapy for certain drugs. Also, employee spouses covered by the health plan were required to participate in the annual health risk assessment and biometric screening. The total net cost of health care in FY18 is $8,632,588, with an estimated $1,379,984 in employee contributions. The cost consists of health claims, prescription drugs, stop loss premium, administration fees, ACA taxes, broker fees, and the Employee Wellness Center including enhancing services by increasing the hours of operation from 24 to 40 and the addition of a Nurse Practitioner. The projected cost for Workers’ Compensation Claims remains flat at $850,000.
Health Benefit Budget FY17 FY18 Difference Medical and Prescription $6,924,353 $7,783,285 $858,932 Administrative Expenses $1,388,465 $1,589,947 $201,482 Broker Fees $24,000 $24,000 $0 Employee Wellness Center $417,750 $615,340 $197,590 Total $8,754,568 $10,012,572 $1,258,004
Capital In 2012, the Board of Commissioners approved 0.49 mil of tax for capital equipment and projects. Each fiscal year since then there have been more capital needs than available funding, and this year is no exception. In fact, the county has the need for several capital items and projects that exceed the available funding from the special millage. A more reasonable budget amount each year would be one mil assessed for capital equipment and projects. Due to the critical need for specific capital items, a transfer in the amount of $1,637,041 from the General Fund to the Capital projects Fund is being recommended. Attachment C provides a list of capital items included in the proposed budget. Outlined below is a list of capital projects included in the proposed budget that are outside the normal replacement of vehicles and heavy equipment: New financial software Upgrade to software for Superior Court and State Court to improve efficiency Electronic citation system for County Police Move the Microsoft and Odyssey software platforms to the Cloud Upgrade the technology at the Emergency Operations Center Continuation of the computer hardware replacement and updates Update the technology in the courtrooms Wireless upgrade at Blythe Island Regional Park New fire alarm toning system Automatic cardiopulmonary resuscitation (CPR) devices for Emergency Medical Services Upgrade sewer and electrical Service for 30 sites at Blythe Island Regional Park Replacement sidewalks at courthouse complex New roof and restroom partitions at the Courthouse Additional guardrails for county roads ADA improvements at Fire Stations #5 and #6
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Glynn County Budget
Installation of new generators at Fire Stations #1, #2, #3, # 6 and #7 Renovation of space on the second floor of the Pate Building to create a multipurpose room Replace Demere Community Building with pavilion Remodel Detective Unit at County Police Department Office renovations for the Tax Commissioner Drainage infrastructure New rubber tire track hoe for drainage projects
FUNDS The overall County budget includes a total of seven different funds. While the largest of these fund types is the General Fund, the other funds should not be over looked and make up the total budget for Glynn County. The same effort is applied to manage each fund of the County. Outlined as follows includes more specific information regarding each fund:
General Fund, $70,286,636
Special Revenue Funds, $29,682,532
Capital Projects Funds, $7,377,654
Debt Service Funds, $872,823
Enterprise Funds, $3,893,389
Internal Service Funds, $17,277,981
Trust Funds, $5,189,942
FY18 Recommended Budget All Funds
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Glynn County Budget
General Fund: The General Fund is summarized below:
FY2016 Approved FY2017 ApprovedFY2018
RecommendedIncrease Rev/Exp
Revenue 60,251,377$ 62,785,089$ 70,286,636$ 7,501,547$ Expenditures 60,251,377$ 62,785,089$ 70,286,636$ 7,501,547$ Difference -$ -$ -$ -$
The graph below shows a brief history of the expenditures in the General Fund.
Expenditures
The FY18 General Fund budget compared to FY16 and FY17 is shown below:
* Police (approx. $10 million) has been moved from Elected/Appointed to Administrative in FY18.
$59,525,427 $56,114,583
$50,173,841 $50,098,281 $49,753,128
$55,681,366 $60,251,377
$62,785,089 $70,286,636
General Fund Budget Expenditures
FY2016 Approved FY2017 Approved FY2018 Recommended
$31,343,189 $31,903,830 $25,958,223 $25,083,229 $27,133,691
$40,516,953
$1,785,839 $1,788,574 $1,828,354 $1,939,120 $1,958,994 $1,983,106
General Fund Expenditures By Type (without Capital)
Elected/Appointed Administrative*
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Glynn County Budget
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Revenue
A summary of the General Fund revenue as compared to FY16 and FY17 is shown below:
The proposed budget projects the millage rate to increase by 2 mils in the General Fund for a total of 7.673 mils. The following chart depicts a twenty year history of the millage rate in Glynn County. Between 2009 and 2013 the assessed value in Glynn County dropped by $1.5 billion dollars. The practical application of this reduction was the reduced assessed value of individual homes and businesses in Glynn County. In accordance with the Scarlett-Williams legislation, when the value of an owner occupied house drops so do the property taxes. As long as the same owner lives in the house the taxes remain the same even though the value of the house may increase. In the 2016 tax year, 62.7% of all residential property owners paid less in county property taxes than they did in 2009, yet they receive the same or greater services from Glynn County. With the additional millage, the tax rate for county government will still be less than any other county in South East Georgia and will remain one of the lowest tax rates in Georgia. The tax rate for Glynn County was 8.4 in 1992 and was lowered to the current rate of 5.673 in 2009 and has remained at that rate since then.
Annual Impact of 2 mils of tax on three different home valuations is as follows:
$100,000 = $80 or $6.67 per month
$200,000 = $200 or $16.67 per month
$500,000 = $400 or $33.33 per month
Description FY2016 Approved FY2017 Approved
FY2018
Recommended
Percentage of
Change
Ad valorem taxes 23,597,830$ 24,391,072$ 34,607,940$ 41.89%
Title ad valorem taxes 1,600,000$ 1,500,000$ 1,300,000$ ‐13.33%
Sales taxes 14,200,000$ 14,626,000$ 15,100,000$ 3.24%
Other taxes 5,044,662$ 4,772,000$ 4,576,000$ ‐4.11%
Charges for Services 5,408,780$ 5,852,342$ 6,029,744$ 3.03%
Intergvtl revenue 946,025$ 1,243,014$ 1,288,602$ 3.67%
Other Financing Sources (Accomm. Excise, Ins. Prem.
Tax & Sale of Surplus) 3,351,850$ 3,635,409$ 3,758,529$ 3.39%
Use of Fund Balance 2,300,049$ 3,110,428$ ‐$ ‐100.00%
All other revenue 3,802,181$ 3,654,824$ 3,625,821$ ‐0.79%
TOTAL 60,251,377$ 62,785,089$ 70,286,636$ 11.95%
Glynn County Budget
7.520
7.220
6.990
5.9505.897
5.673 5.673
5.000
5.500
6.000
6.500
7.000
7.500
8.000
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Millage Rate
Ad valorem taxes 49%
Title ad valorem taxes 2%
Sales taxes 21%
Other taxes 7%
Charges for Services 9%
Intergvtl revenue 2%
Other Financing Sources (Accomm.
Excise, Ins. Prem. Tax & Sale of Surplus)
5% All other revenue
5%
FY18 General Fund Budget Recommended Revenues
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Glynn County Budget
Special Revenue Funds:
Accommodation Excise Tax (AET) Fund
Purpose: This fund reflects revenue from the 5% AET (bed tax) fund and recreation programs as well as transfers to tourism-related programs.
Status: The Accommodation Excise Tax Fund budget as presented reflects an increase of $149,289. This fund is balanced.
Alternate Dispute Resolution Fund
Purpose: This fund was created in FY10 by order of former Superior Court Judge Amanda Williams which reflects revenue from each court in the Brunswick Judicial Circuit. The assessment of additional court costs in the amount of $7.50 for each civil case filed in said courts is used to fund a court annexed mediation program in the Circuit.
Status: This fund is balanced at $97,567 using $13,127 of fund balance.
Brunswick Judicial Circuit Fund
Purpose: This fund reflects expenditures and revenues for five counties in the circuit which include Glynn, Wayne, Camden, Appling, and Jeff-Davis counties. Each county is required to contribute a set amount to the fund.
Status: This fund is balanced at $309,483 using $13,127 of fund balance.
Drug Abuse and Education Fund
Purpose: This fund reflects expenditures and revenues generated from court fines and used for drug abuse treatment and education.
Status: This fund is balanced at $47,389 using $2,569 of fund balance.
Drug Court Fund
Purpose: This fund reflects the expenditures and revenues for the Superior Court Drug Court program.
Status: Revenues include federal and state grants and a transfer from the General Fund in the amount of $110,000. This fund is balanced at $1,117,563 using $122,972 of fund balance.
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Glynn County Budget
Emergency 911 Fund
Purpose: This fund reflects expenditures and revenues for the City and County’s Joint Public Safety Communications Department (JPSCD) which operates the E-911 system.
Status: There are several capital projects currently with the E-911 system. The FY18 budget includes debt service payments for a loan from the General Fund for the purchase of a Records Management System as well as a lease purchase payment for the radio system that was installed and implemented during FY16 and FY17. During the last several fiscal years significant upgrades have been made to the 911 call handling system, the 911 Computer Aided Dispatch System and the new radio system. These new systems have increased the maintenance service contracts for the call handling system and the CAD System. The proposed budget also includes the lease payment for the new public safety radio system. The fund has increased by $277,165. This fund is balanced with revenues and expenditures in the amount of $3,988,195.
Fire Protection Fund
Purpose: The Fire Protection Fund reflects expenditures and revenues for fire protection in the fire protection districts.
Status: This fund represents an increase in total budgets of just under $5 million compared to the FY17 budget. However, this increase includes revenues and expenses for a capital lease purchase of three additional fire apparatus at approximately $2.4 million. The debt service for five fire trucks (four engines and a ladder truck) and three additional fire trucks (two engines and a ladder truck) is also included at approximately $600,000. The 10% increase for public safety employees also adds approximately $1 million to the Fire Protection Fund budgets this year. This fund is balanced at $11,062,092 and includes a projected millage increase of .5.
Insurance Premium Tax Fund
Purpose: This fund reflects the revenue from the Insurance Premium Tax and transfers to programs benefiting residents of the unincorporated areas. These funds are distributed to the Fire, Sea Island Police and Sanitation Collection Funds and fund a rollback in the General Fund millage rate for the Jekyll Island property tax district.
Status: The expenditures and revenues have increased by $216,354 to $3,588,061 which is based on actual tax revenue received in FY17. This fund is balanced.
Jail Commissary Fund
Purpose: This is a fund which reflects expenditures and revenues generated from the sale of commissary items to inmates in the Glynn County Detention Center.
Status: Revenue is based on FY16 actual numbers, and expenditures are amounts to fund inmate-related items. This fund is balanced with more revenues than expenditures, which are $310,200.
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Glynn County Budget
Jail Operations Fund
Purpose: The Jail Operations Fund reflects expenditures and revenues generated from court fines and used for jail operations, renovation and construction.
Status: This fund is balanced with more revenues than expenditures.
Juvenile Services Fund
Purpose: This fund reflects expenditures and revenues generated from fees paid by juveniles who receive supervision in Juvenile Court. The supervision fees are used to fund community based services.
Status: This fund is balanced at $3,000.
Law Enforcement Block Grant Fund
Purpose: This fund reflects expenditures and revenues from a Department of Justice Block Grant which is used by the Police Department for capital purchases such as weapons, computers and surveillance equipment. This fund is balanced at $22,000
Status: Should additional grant funding be approved, this budget will be revised to reflect the additional funding.
Blythe Island Development Fund
Purpose: This fund reflects funds received from the sale of timber at Blythe Island Regional Park.
Status: The fund is balanced. A budget will be added to this fund should the need arise during the fiscal year.
Police Seizure Fund
Purpose: The Police Seizure Fund reflects funds received from the seizure of property and cash. Revenue is generated through court ordered forfeitures and seizures and is only budgeted when funds are received.
Status: This fund is balanced at $83,875 using $83,575 of fund balance.
Sea Island Police
Purpose: The Sea Island Police Fund reflects expenditures and revenue for the police substation on Sea Island. Fifty percent of the expenditures in this fund are funded through a transfer from the Insurance Premium Tax Fund. The remaining 50% is funded through ad valorem taxes in the Sea Island special tax district.
Status: The Sea Island Police Fund expenditure budget amounts to $471,312 and the fund is balanced with the use of fund balance of $69,505. Please note that the projected fund balance at the end of FY17 in the Sea Island Police Fund is projected to be $91,488. At the end of FY18, it is projected to be $21,983. Therefore, in the near future a decision will need to be made to either increase the millage rate or reduce expenditures.
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Glynn County Budget
Sheriff’s Seizure Fund
Purpose: This fund reflects funds received from the seizure of property and cash. This fund is funded through court ordered forfeitures and seizures and is only budgeted when funds are received.
Status: A budget will be added to this fund should the need arise during the fiscal year. This fund is balanced at $117,000 using $117,000 of fund balance.
Capital Projects Fund:
Capital Projects Fund
Purpose: The Capital Project fund reflects major purchases of Buildings, Roads & Equipment. A millage rate of 0.49 mils was approved during the FY13 budget process and is one of the revenue sources for funding these purchases. Revenues include ad valorem taxes and an $838,126 LMIG grant for FY17.
Status This fund is balanced at $7,377,654. Revenues and expenditures are budgeted in FY18 in the amount of $5,235,300 for the lease purchase of financial software, renovations to the library and fire trucks.
Debt Service Funds:
Debt Service Fund
Purpose: The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs.
Status: This fund is balanced with more revenues than expenditures.
Enterprise Funds:
Revolving Loan Fund
Purpose: This revolving loan fund was created through a grant from the Georgia Department of Community Affairs Grant. There are currently three loans outstanding which are serviced by the Finance Department. Expenses reflect internal charges for administrative costs for the grant program.
Status: This fund is balanced with more revenue than expenditures.
Solid Waste Collection Fund
Purpose: The Solid Waste Collection Fund reflects expenses and revenues for Solid Waste Collection and includes curbside collection of recycling, white and brown goods collection and litter control and enforcement.
Status: The Solid Waste Collection Fund is balanced at $3,847,276.
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Glynn County Budget
Solid Waste Disposal Fund
Purpose: This fund reflects all revenue and landfill post-closure expenses for the Solid Waste Disposal Fund.
Status: This fund is balanced at $42,763.
Internal Services Funds:
Administrative Services Fund
Purpose: The Administrative Services Fund reflects expenses for County Administration, Finance, Human Resources, and Information Technology, all of which provide support services to County departments.
Status: This fund is balanced at $4,244,041.
County Insurance Fund
Purpose: This fund reflects expenses and revenue for property and liability coverage.
Status: This fund is balanced at $991,975.
Employee Benefit Fund
Purpose: This fund reflects expenses and revenue for the employee insurance package, workers compensation and unemployment benefits.
Status: This fund is balanced at $12,041,965.
Trust Fund:
Pension Trust Fund
Purpose: This fund reflects expenses and revenue for the employee pension fund.
Status: Revenues and expenses have increased to more accurately reflect the pension fund amounts. The actual contribution rate remains unchanged for FY18 at 9.8%. This fund is balanced at $5,189,942.
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Fund
FY17 Approved Revenue Budget
FY18 Recommended
Revenue Budget Increase / (Decrease)
Percentage Increase / (Decrease)
Governmental Funds:
General Fund 62,785,089$ 70,286,636$ 7,501,547$ 11.9%
Total Governmental Funds 62,785,089 70,286,636 7,501,547 11.9%
Special Revenue Funds:
Accommodation Excise Tax 7,278,880 7,428,169 149,289 2.1%Alternate Dispute Resolution 95,595 97,567 1,972 2.1%Brunswick Judicial Circuit 307,315 309,483 2,168 0.7%Drug Abuse & Education 47,338 47,389 51 0.1%Drug Court 1,126,262 1,117,563 (8,699) (0.8%)Emergency 911 3,771,030 3,988,195 217,165 5.8%Fire Protection 7,835,371 11,940,081 4,104,710 52.4%Insurance Premium Tax 3,371,707 3,588,061 216,354 6.4%Jail Commissary 307,300 310,200 2,900 0.9%Jail Operations 145,230 158,599 13,369 9.2%Juvenile Services 3,000 3,000 - 0.0%Law Enforcement Block Grant 22,000 22,000 - 100.0%Blythe Island Development 35 35 - 0.0%Police Seizure 50,300 83,875 33,575 66.7%Sea Island Special Police 410,855 471,312 60,457 14.7%Sheriff Seizure 2,000 117,000 115,000 100.0%
Total Special Revenue Funds 24,774,218 29,682,529 4,908,311 19.8%
Capital Projects Funds:
Capital Projects Fund 2,594,862 7,377,654 4,782,792 184.3%
Toal Capital Projects Funds 2,594,862 7,377,654 4,782,792 184.3%
Debt Service Funds:
Debt Service Fund - Revenue 872,823 872,823 - 100.0%
Total Debt Service Funds 872,823 872,823 - 100.0%
Enterprise Funds:
Revolving Loan 4,350 3,350 (1,000) (23.0%)Solid Waste Collection 3,747,761 3,847,276 99,515 2.7%Solid Waste Disposal 42,667 42,763 96 0.2%
Total Enterprise Funds 3,794,778 3,893,389 98,611 2.6%
Internal Service Funds:
Administrative Services 4,464,594 4,244,041 (220,553) (4.9%)County Insurance 1,041,975 991,975 (50,000) (4.8%)Employee Benefits 10,127,555 12,041,965 1,914,410 18.9%
Total Internal Service Funds 15,634,124 17,277,981 1,643,857 10.5%
Trust and Agency Funds:
Pension Fund 5,189,941 5,189,942 1 0.0%
Total Trust and Agency Funds 5,189,941 5,189,942 1 0.0%
Glynn County, GeorgiaRecommended Revenue Budgets - All Funds
Fund
FY17 Approved
Expenditure Budget
FY18 Recommended
Expenditure Budget
Increase / (Decrease)
Percentage Increase / (Decrease)
Governmental Funds:
General Fund 62,785,089$ 70,286,636$ 7,501,547$ 11.9%
Total Governmental Funds 62,785,089 70,286,636 7,501,547 11.9%
Special Revenue Funds:
Accommodation Excise Tax 7,278,880 7,428,169 149,289 2.1%Alternate Dispute Resolution 95,595 97,567 1,972 2.1%Brunswick Judicial Circuit 290,466 309,483 19,017 6.5%Drug Abuse & Education 47,338 47,389 51 0.1%Drug Court 1,126,262 1,117,563 (8,699) (0.8%)Emergency 911 3,771,030 3,988,195 217,165 5.8%Fire Protection 7,835,371 11,940,081 4,104,710 52.4%Insurance Premium Tax 3,371,707 3,588,061 216,354 6.4%Jail Commissary 292,188 145,312 (146,876) (50.3%)Jail Operations 117,057 158,599 41,542 35.5%Juvenile Services 3,000 3,000 - 0.0%Law Enforcement Block Grant 22,000 22,000 - 100%Police Seizure 50,300 83,875 33,575 66.7%Sea Island Special Police 410,855 471,312 60,457 14.7%Sheriff Seizure 2,000 117,000 115,000 100.0%
Total Special Revenue Funds 24,714,049 29,517,606 4,803,557 19.4%
Capital Projects Funds:
Capital Projects Fund 2,593,708 7,377,654 4,783,946 184.4%
Toal Capital Projects Funds 2,593,708 7,377,654 4,783,946 184.4%
Debt Service Funds:
Debt Service Fund - Revenue 219,402 219,402 - 100.0%
Total Debt Service Funds 219,402 219,402 - 100.0%
Enterprise Funds:
Revolving Loan 62 63 1 1.6%Solid Waste Collection 3,747,761 3,847,276 99,515 2.7%Solid Waste Disposal 42,667 42,763 96 0.2%
Total Enterprise Funds 3,790,490 3,890,102 99,612 2.6%
Internal Service Funds:
Administrative Services 4,464,594 4,244,041 (220,553) (4.9%)County Insurance 1,041,975 991,975 (50,000) (4.8%)Employee Benefits 10,127,555 12,041,965 1,914,410 18.9%
Total Internal Service Funds 15,634,124 17,277,981 1,643,857 10.5%
Trust and Agency Funds:
Pension Fund 5,189,941 5,189,942 1 0.0%
Total Trust and Agency Funds 5,189,941 5,189,942 1 0.0%
Glynn County, GeorgiaRecommended Expenditure Budgets - All Funds
Attachment A
1
4/20/2017FY17 Budget FY18 Budget Increase/ Percentage
Department Approved Recommended (Decrease) Incr/(Decr)
Taxes 45,289,072$ 55,583,940$ 10,294,868 22.7%Licenses & Permits 1,115,550 1,203,048 87,498 7.8%Intergovernmental 1,243,014 1,288,602 45,588 3.7%Charges for Services 5,852,342 6,029,744 177,402 3.0%Fines & Forfeitures 1,769,000 1,671,000 (98,000) (5.5%)Investment Income 141,481 115,164 (26,317) (18.6%)Contributions & Donations 6,750 1,050 (5,700) (84.4%)Contributions - Debt Service 404,424 409,924 5,500 1.4%Miscellaneous 217,619 225,635 8,016 3.7%Other Financing Sources 3,635,409 3,758,529 123,120 3.4%Use of Fund Balance 3,110,428 - (3,110,428) (100.0%)
Total General Fund Revenue 62,785,089$ 70,286,636$ 7,501,547$ 11.9%
Elected/AppointedBoard of Elections 437,926 375,411 (62,515) (14.3%)Clerk of State Court 747,533 804,020 56,487 7.6%Clerk of Superior Court 1,359,619 1,476,072 116,453 8.6%Coroner 104,883 105,130 247 0.2%County Attorney 440,156 471,995 31,839 7.2%County Commission 451,357 482,626 31,269 6.9%District Attorney 724,954 724,774 (180) (0.0%)Judge of State Court 411,662 415,563 3,901 0.9%Judges of Superior Court 680,059 812,598 132,539 19.5%Juvenile Court 1,268,870 1,311,474 42,604 3.4%Magistrate Court 188,019 254,757 66,738 35.5%Marshes of Glynn Libraries 862,506 1,017,051 154,545 17.9%Probate Court 493,402 525,383 31,981 6.5%Property Appraisal Office 1,272,092 1,338,873 66,781 5.2%Public Defender 498,402 525,539 27,137 5.4%Sheriff 11,942,450 13,670,084 1,727,634 14.5%Solicitor of State Court 324,504 343,595 19,091 5.9%Tax Commissioner 1,196,204 1,303,278 107,074 9.0%
Total Elected/Appointed Operating 23,404,598$ 25,958,223$ 2,553,625$ 10.9%Total Elected/Appointed Capital - - -
Total Elected/Appointed 23,404,598$ 25,958,223$ 2,553,625$ 10.9%
Glynn County, GeorgiaFY 2017-2018 Recommended Budget
General Fund Revenue
General Fund Expenditures
Attachment A
2
4/20/2017FY17 Budget FY18 Budget Increase/ Percentage
Department Approved Recommended (Decrease) Incr/(Decr)
Glynn County, GeorgiaFY 2017-2018 Recommended Budget
Outside AgenciesBoard of Health 404,995$ 404,995$ -$ 0.0%Board of Health - Vital Records 3,500 3,500 - 0.0%Brunswick-Glynn Economic Dev Authority 800,000 800,000 - 0.0%Civil Air Patrol 12,500 12,500 - 0.0%Coastal GA Area CAA 22,500 22,500 - 0.0%Coastal Regional Commission 109,115 109,115 - 0.0%Dept of Family & Children Services 52,000 52,500 500 1.0%DFCS - Pauper Burials 7,000 7,000 - 0.0%Gateway Behavioral Health Services 247,000 272,000 25,000 10.1%GA Extension Service 95,593 109,554 13,961 14.6%GA Forestry 24,371 24,690 319 1.3%Special Olympics 10,000 10,000 - 0.0%
Total Outside Agencies 1,788,574$ 1,828,354$ 39,780$ 2.2%
AdministrationAdministrative Services 3,701,664$ 3,387,819$ (313,845)$ (8.5%)Animal Control 684,644 781,987 97,343 14.2%Community Development 2,190,182 2,783,885 593,703 27.1%
Capital 76,752 - (76,752) (100.0%)Community Services Director 146,002 168,889 22,887 15.7%County Manager 182,932 1,139,527 956,595 522.9%
Merit /Market 774,372 - (774,372) (100.0%)FLSA OT for GF 93,473 - (93,473) (100.0%)Contingency 400,000 400,000 - 0.0%
Emergency Management Agency (EMA) 179,252 218,128 38,876 21.7%Emergency Medical Services 3,545,068 4,153,699 608,631 17.2%Finance 91,058 101,506 10,448 11.5%Information Technology - GIS 715,214 670,109 (45,105) (6.3%)Police 8,499,232 10,014,862 1,515,630 17.8%Public Works 10,072,492 10,610,877 538,385 5.3%
Capital 100,000 - (100,000) (100.0%)Recreation 2,573,837 2,700,793 126,956 4.9%Debt Services - Airport Bonds 678,690 678,840 150 0.0%Debt Services - Gateway Bond 404,424 404,424 - 0.0%Debt Services - QECB 875,880 899,842 23,962 2.7%Transfers Out 1,606,749 3,384,872 1,778,123 110.7%
Total Administration Operating 37,415,165$ 42,500,059$ 5,084,894$ 13.6%Total Administration Capital 176,752 - (176,752)
Total Administration 37,591,917$ 42,500,059$ 4,908,142$ 13.1%
Total General Fund Operating 62,608,337$ 70,286,636$ 7,678,299$ 12.3%Total General Fund Capital 176,752 - (176,752) (100.0%)
Total General Fund Expenditures 62,785,089$ 70,286,636$ 7,501,547$ 11.9%
Revenues Less Expenditures -$ -$ -$
Attachment A
3
4/20/2017FY17 Budget FY18 Budget Increase/ Percentage
Department Approved Recommended (Decrease) Incr/(Decr)
Glynn County, GeorgiaFY 2017-2018 Recommended Budget
Special Revenue Funds
Revenue 7,278,880$ 7,428,169$ 149,289$ 2.1%
ExpendituresAdministration 197,177$ 247,096$ 49,919$ 25.3%Public Works 605,108 622,380 17,272 2.9%
Capital 21,086 - (21,086) (100.0%)Recreation 1,566,983 1,554,383 (12,600) (0.8%)
Capital 13,000 25,650 12,650 Golden Isles Visitor Bureau 3,100,000 3,200,000 100,000 3.2%
Wayfinding Agreement 21,334 21,334 - 0.0%Transfers 1,754,192 1,757,326 3,134 0.2%Total Expenditures 7,278,880$ 7,428,169$ 149,289$ 2.1%
Revenue Less Expenditures -$ -$ -$
Revenue 87,290$ 84,440$ (2,850)$ (3.3%)Use of Fund Balance 8,305 13,127 4,822 58.1%Total Revenue 95,595$ 97,567$ 1,972$ 2.1%
Expenditures 95,595$ 97,567$ 1,972$ 2.1%
Revenue Less Expenditures -$ -$ -$
Revenue 307,315$ 307,315$ -$ 0.0%Use of Fund Balance - 2,168 2,168 #DIV/0!Total Revenue 307,315$ 309,483$ 2,168$ 0.7%
Expenditures 290,466$ 309,483$ 19,017$ 6.5%
Revenue Less Expenditures 16,849$ -$ (16,849)$
Alternate Dispute Resolution
Accommodation Excise Tax Fund
Brunswick Judicial Circuit
Attachment A
4
4/20/2017FY17 Budget FY18 Budget Increase/ Percentage
Department Approved Recommended (Decrease) Incr/(Decr)
Glynn County, GeorgiaFY 2017-2018 Recommended Budget
Revenue 44,820$ 44,820$ -$ 0.0%Use of Fund Balance 2,518 2,569 51 2.0%Total Revenue 47,338$ 47,389$ 51$ 0.1%
Expenditures 47,338$ 47,389$ 51$ 0.1%
Revenue Less Expenditures -$ -$ -$
Revenue 897,091$ 994,591$ 97,500$ 10.9%Use of Fund Balance 229,171 122,972 (106,199) (46.3%)Total Revenue 1,126,262$ 1,117,563$ (8,699)$ (0.8%)
Expenditures 1,126,262$ 1,117,563$ (8,699)$ (0.8%)
Revenue Less Expenditures -$ -$ -$
Revenue 3,771,030$ 3,988,195$ 217,165$ 5.8%
ExpendituresE-911 Communications 3,108,913 3,359,615 250,702 8.1%
Capital 156,000 107,270 (48,730) (31.2%)Debt Services - Public Safety Radios 506,117 521,310 15,193 3.0%Total Expenditures 3,771,030$ 3,988,195$ 217,165$ 5.8%
Revenue Less Expenditures -$ -$ -$
Revenue 7,322,609$ 11,940,081$ 4,617,472$ 63.1%Use of Fund Balance 512,762 - (512,762) (100.0%)Total Revenue 7,835,371$ 11,940,081$ 4,104,710$ 52.4%
Expenditures 7,708,771 8,827,972 1,119,201 14.5% Capital 2,531,300 2,531,300
Debt Service 126,600 580,809 454,209 358.8%Total Expenditures 7,835,371$ 11,940,081$ 4,104,710$ 52.4%
Revenue Less Expenditures -$ -$ -$
Drug Abuse & Education Fund
Drug Court Fund
Fire Protection Fund
Emergency 911 Fund
Attachment A
5
4/20/2017FY17 Budget FY18 Budget Increase/ Percentage
Department Approved Recommended (Decrease) Incr/(Decr)
Glynn County, GeorgiaFY 2017-2018 Recommended Budget
Revenue 3,371,707$ 3,988,195$ 616,488$ 18.3%
Expenditures 3,371,707$ 3,988,195$ 616,488$ 18.3%
Revenue Less Expenditures -$ -$ -$
Revenue 307,300$ 310,200$ 2,900$ 0.9%
Expenditures 292,188$ 145,312$ (146,876)$ (50.3%)
Revenue Less Expenditures 15,112$ 164,888$ 149,776$ 991.1%
Revenue 145,230$ 158,599$ 13,369$ 9.2%
Expenditures 117,057$ 158,599$ 41,542$ 35.5%
Revenue Less Expenditures 28,173$ -$ (28,173)$ (100.0%)
Revenue 3,000$ 3,000$ -$ 0.0%Use of Fund Balance - - - Total Revenue 3,000$ 3,000$ -$ 0.0%
Expenditures 3,000$ 3,000$ -$ 0.0%
Revenue Less Expenditures -$ -$ -$
Jail Operations Fund
Insurance Premium Tax Fund
Jail Commissary Fund
Juvenile Services Fund
Attachment A
6
4/20/2017FY17 Budget FY18 Budget Increase/ Percentage
Department Approved Recommended (Decrease) Incr/(Decr)
Glynn County, GeorgiaFY 2017-2018 Recommended Budget
Revenue 22,000$ 22,000$ -$
Expenditures 22,000$ 22,000$ -$
Revenue Less Expenditures -$ -$ -$
Revenue 35$ 35$ -$ 0.0%
Expenditures -$ -$ -$
Revenue Less Expenditures 35$ 35$ -$
Revenue 300$ 300$ -$ 0.0%Use of Fund Balance 50,000 83,575 33,575 67.2%Total Revenue 50,300$ 83,875$ 33,575$ 66.7%
Expenditures 50,300$ 83,875$ 33,575$ 66.7%
Revenue Less Expenditures -$ -$ -$
Revenue 370,973$ 401,807$ 30,834$ 8.3%Use of Fund Balance 39,882 69,505 29,623 74.3%Total Revenue 410,855$ 471,312$ 60,457$ 14.7%
Expenditures 410,855$ 471,312$ 60,457$ 14.7%
Revenue Less Expenditures -$ -$ -$
Sea Island Special Police Fund
Law Enforcement Block Grant Fund
Police Seizure Funds
Blythe Island Regional Park Development Fund
Attachment A
7
4/20/2017FY17 Budget FY18 Budget Increase/ Percentage
Department Approved Recommended (Decrease) Incr/(Decr)
Glynn County, GeorgiaFY 2017-2018 Recommended Budget
Revenue -$ -$ -$ Use of Fund Balance 2,000 117,000 115,000 Total Revenue 2,000$ 117,000$ 115,000$
Expenditures 2,000$ 117,000$ 115,000$
Revenue Less Expenditures -$ -$ -$
Capital Projects Funds
Revenue 2,594,862$ 7,377,654$ 4,782,792$ 184.3%
Expenditures 2,593,708$ 7,377,654$ 4,783,946$ 184.4%
Revenue Less Expenditures 1,154$ -$ (1,154)$
Revenue -$ -$ -$ Use of Fund Balance - - - Total Revenue -$ -$ -$
Expenditures -$ -$ -$
Revenue Less Expenditures -$ -$ -$
Debt Service Funds
Revenue 872,823$ 872,823$ -$
Expenses 219,402$ 219,402$ -$
Revenue Less Expenses 653,421$ 653,421$ -$
Sheriff Seizure Funds
Capital Projects Fund
Debt Service Fund - Revenue
Capital Projects Fund - Bond
Attachment A
8
4/20/2017FY17 Budget FY18 Budget Increase/ Percentage
Department Approved Recommended (Decrease) Incr/(Decr)
Glynn County, GeorgiaFY 2017-2018 Recommended Budget
Enterprise Funds
Revenue 4,350$ 3,350$ (1,000)$ (23.0%)
Expenses 62$ 62$ -$ 0.0%
Revenue Less Expenses 4,288$ 3,288$ (1,000)$ (23.3%)
Revenue 3,647,785$ 3,847,276$ 199,491$ 5.5%Use of Fund Balance 99,976 - (99,976) Total Revenue 3,747,761$ 3,847,276$ 99,515$ 2.7%
Expenses 3,747,761$ 3,847,276$ 99,515$ 2.7%Capital - - -
Total Expenses 3,747,761$ 3,847,276$ 99,515$ 2.7%
Revenue Less Expenses -$ -$ -$
Revenue 42,667$ 42,763$ 96$ 0.2%
Expenses 42,667$ 42,763$ 96$ 0.2%
Revenue Less Expenses -$ -$ -$
Revolving Loan Fund
Solid Waste Collection Fund
Solid Waste Disposal Fund
Attachment A
9
4/20/2017FY17 Budget FY18 Budget Increase/ Percentage
Department Approved Recommended (Decrease) Incr/(Decr)
Glynn County, GeorgiaFY 2017-2018 Recommended Budget
Internal Service Funds
Revenue 4,464,594$ 4,244,041$ (220,553)$ (4.9%)
ExpensesCounty Administration 284,049$ 303,703$ 19,654$ 6.9%Finance 882,922 993,759 110,837 12.6%Human Resources 567,222 609,208 41,986 7.4%Information Technology 2,077,021 2,337,371 260,350 (14.4%)
Capital 653,380 - (653,380)
Total Expenses 4,464,594$ 4,244,041$ (220,553)$ (4.9%)
Revenue Less Expenses -$ -$ -$
Revenue 1,041,975$ 991,975$ (50,000)$ (4.8%)
Expenses 1,041,975$ 991,975$ (50,000)$ (4.8%)
Revenue Less Expenses -$ -$ -$
Revenue 10,127,555$ 12,041,965$ 1,914,410$ 18.9%
Expenses 10,127,555$ 12,041,965$ 1,914,410$ 18.9%
Revenue Less Expenses -$ -$ -$
Trust Fund
Revenue 5,189,941$ 5,189,941$ -$ 0.0%
Expenses 5,189,941$ 5,189,941$ -$ 0.0%
Revenue Less Expenses -$ -$ -$
Employee Benefit Fund
Pension Fund
Administrative Services Fund
County Insurance Fund
FY18 Recommended Personnel Changes Attachment B
1
Department Position Salary * FICA /
Medicare Pension Health
Insurance Benefits Household
Costs Total Costs
Facilities Maintenance Trades Worker I 30,102 2,303 2,950 10,884 16,137 39,750 85,989
Animal Control Animal Control Officer (Temp to FT) 30,073 2,301 2,947 10,884 16,132 46,205
Library (SSI) Library Assistant (PT) 23,290 1,782 1,782 25,072
Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60,013 115,016
Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60,013 115,016
Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60,013 115,016
Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60,013 115,016
Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60,013 115,016
Police Police Officer I 37,564 2,874 3,681 10,884 17,439 60,013 115,016
Clerk of State Court Deputy Court Clerk (PT to FT) 7,537 577 739 10,884 12,199 19,736
Administration Public Information Officer 38,285 2,929 3,752 10,884 17,565 5,200 61,050
Community Development - Licenses Accounting Tech I 26,016 1,990 2,550 10,884 15,424 41,440
Community Development - Engineering Administrative Assistant II 31,464 2,407 3,083 10,884 16,374 3,000 50,838 Community Development - Building Inspection Administrative Technician I (PT) 12,111 926 926 13,037 Community Development - Building Inspection
Administrative Technician I - Receptionist 24,653 1,886 2,416 10,884 15,186 2,500 42,339
Community Development - Building Inspection Administrative Technician I 24,653 1,886 2,416 10,884 15,186 2,500 42,339
Probate CourtAccounting Technician II (Upgrade PT to FT) 10,433 798 1,022 10,884 12,705 23,138
Magistrate Court/State Court Judge Law Clerk 7,096 543 695 1,238 8,334
Magistrate Court/State Court Judge Administrative Assistant II 31,464 2,407 3,083 10,884 16,374 47,838
Tax Commissioner Tax Collection Specialist I 27,377 2,094 2,683 10,884 15,661 43,038
GIS/IT Systems Analyst 6,614 506 648 1,154 7,768
556,552 42,576 51,073 185,028 32,269 413,028 1,248,257
Recommended Positions to Add
General Fund
Total General Fund
FY18 Recommended Personnel Changes Attachment B
2
Department Position Salary * FICA /
Medicare Pension Health
Insurance Benefits Household
Costs Total Costs
Finance Administrative Technician I 26,016 1,990 2,550 10,884 15,424 41,440
Information Technology Systems Analyst 51,896 3,970 5,086 10,884 19,940 5,900 77,736
77,912 5,960 7,635 21,768 35,364 5,900 119,176
Community Development - Code Enforcement
Code Enforcement Officer - Litter Control 27,377 2,094 2,683 10,884 15,661 37,255 80,293
27,377 2,094 2,683 10,884 15,661 37,255 80,293
661,841$ 50,631$ 61,391$ 217,680$ 83,293$ 456,183$ 1,447,726$
* Salaries based on Human Resources Pay Scale for Minimum Pay (effective date 7/10/16)
Total All Funds
Administrative Services Fund
Total Administrative Services Fund
Solid Waste Collection Fund
Total Solid Waste Collection Fund
FY18 Requested Personnel Changes Attachment B-1
3
Department Position Salary FICA /
Medicare Pension Health
Insurance Benefits Household
Costs Total Costs
Facilities Maintenance * Trades Worker I 30,102$ 2,303$ 2,950$ 10,884$ 16,137$ 39,750$ 85,989$
EMA Deputy Director 47,195 3,610 4,625 10,884 19,120 28,300 94,615
EMA Administrative Technician I 25,682 1,965 2,517 10,884 15,366 - 41,048
Animal Control * Animal Control Officer (Temp to FT) 30,073 2,301 2,947 10,884 16,132 46,205
Animal Control Animal Control Officer 27,377 2,094 2,683 10,884 15,661 4,500 47,538
Animal Control Administrative Technician I 24,653 1,886 2,416 10,884 15,186 39,839
Animal Control Veterinarian 69,992 5,354 6,859 10,884 23,098 3,500 96,590
Clerk of State Court *Deputy Court Clerk (Upgrade PT to FT) 7,537 577 739 10,884 12,200 19,737
Clerk of State Court Deputy Court Clerk 27,377 2,094 2,683 10,884 15,661 43,038
Library - BWK Library Assistant 23,290 1,782 2,282 10,884 14,948 - 38,238
Library - SSI * Library Assistant (PT) 23,290 1,782 - - 1,782 - 25,072
Community Development Director Administrative Technician I 24,653 1,886 2,416 10,884 15,186 39,839 Community Development - Licenses * Accounting Technician I 26,016 1,990 2,550 10,884 15,424 41,440
Community Development - Licenses Administrative Technician I (PT) 24,653 1,886 1,886 26,539 Community Development - Engineering * Administrative Assistant II 31,464 2,407 3,083 10,884 16,374 3,000 50,838 Community Development - Engineering Research Technician 28,740 2,199 2,817 10,884 15,899 44,639 Community Development - Code Enforcement *
Code Enforcement Officer - Litter Control 27,377 2,094 2,683 10,884 15,661 37,255 80,293
Community Development - Building Inspection * Administrative Technician I (PT) 12,111 926 926 13,037 Community Development - Building Inspection *
Administrative Technician I - Receptionist 24,653 1,886 2,416 10,884 15,186 2,500 42,339
Community Development - Building Inspection * Administrative Technician I 24,653 1,886 2,416 10,884 15,186 2,500 42,339
Probate Court *Accounting Technician II (Upgrade PT to FT) 10,433 798 1,022 10,884 12,705 23,138
Requested New Positions
General Fund
FY18 Requested Personnel Changes Attachment B-1
4
Magistrate Court/State Court Judge * Law Clerk 7,096 543 695 1,238 8,334
Department Position Salary FICA /
Medicare Pension Health
Insurance Benefits Household
Costs Total Costs Magistrate Court/State Court Judge * Administrative Assistant II 31,464 2,407 3,083 10,884 16,374 47,838
Tax Commissioner * Tax Collection Specialist I 27,377 2,094 2,683 10,884 15,661 43,038
Tax Commissioner Tax Collection Specialist I (PT) 19,845 1,518 1,518 21,363
Tax Commissioner Tax Collection Specialist I (PT) 19,845 1,518 1,518 21,363
GIS * Systems Analyst 6,614 506 648 1,154 7,768
Board of ElectionsAdministrative Technician (Upgrade from PT to FT) 9,206 704 902 10,884 12,490 21,696
Solicitor of State Court Administrative Supervisor 6,677 511 654 1,165 7,842
Solicitor of State Court Administrative Technician II 27,377 2,094 2,683 10,884 15,661 43,038
Solicitor of State Court
Administrative Technician II (PT - Promote current employee to Admin Tech II) 2,413 185 185 2,598
Public Works Equipment Operator 27,377 2,094 2,683 10,884 15,661 350 43,388
Public Works Maintenance Worker 21,929 1,678 2,149 10,884 14,711 24,550 61,190
Recreation - Ball Fields Maintenance Worker 21,929 1,678 2,149 10,884 14,711 700 37,340
Recreation - Ball Fields Maintenance Worker 21,929 1,678 2,149 10,884 14,711 700 37,340
Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police * Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
FY18 Requested Personnel Changes Attachment B-1
5
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Department Position Salary FICA /
Medicare Pension Health
Insurance Benefits Household
Costs Total Costs
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Police Police Officer I 34,189 2,615 3,351 10,884 16,850 57,013 108,052
Total General Fund 1,506,179 115,223 137,594 500,664 753,481 1,287,865 3,547,525
Recreation - BIRP Site Attendant (PT) 14,718 1,126 1,126 300 16,144
Recreation - BIRP Administrative Technician I 26,016 1,990 2,550 10,884 15,424 41,440
Total Accommodation Excise Tax Fund 40,734 3,116 2,550 10,884 16,550 300 57,584
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
Accommodation Excise Tax Fund
Fire Protection Fund
FY18 Requested Personnel Changes Attachment B-1
6
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
Department Position Salary FICA /
Medicare Pension Health
Insurance Benefits Household
Costs Total Costs
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
Fire Firefighter/EMT II 32,826 2,511 3,217 10,884 16,612 4,000 53,438
FleetPreventative Maintenance Technician 23,291 1,782 2,283 10,884 14,948 4,100 42,339
Total Fire Protection Fund 417,203 31,916 40,886 141,492 214,294 52,100 683,597
Information Technology * Systems Analyst 51,896 3,970 5,086 10,884 19,940 4,100 75,936
Finance Administrative Technician I (PT to FT) 11,570 885 1,134 10,884 12,903 4,100 28,573
Finance * Administrative Technician I 26,016 1,990 2,550 10,884$ 15,424 -$ 41,440
Total Administrative Services Fund 89,482 6,845 8,769 32,652 48,267 8,200 145,949
2,053,598$ 157,101$ 189,799$ 685,692$ 1,032,592$ 1,348,465$ 4,434,655$
* Added to FY18 Recommended Positions to Add
Total All Funds
Administrative Services Fund
Attachment B-2
FY09-10 FY10-11 FY11-12 FY12-13 FY13-14 FY14-15 FY15-16 FY16-17 FY17-18 Notes
Budgeted Budgeted Budgeted Budgeted Budgeted Budgeted Budgeted Budgeted Budgeted Proposed FTE FTE FTE FTE FTE FTE FTE FTE FTE
AppointedBoard of Elections 3.00 3.00 3.00 3.00 3.00 3.00 3.65 3.65 3.65 3.65 County Attorney 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Juvenile Court 10.67 11.67 11.67 11.70 11.70 11.70 12.60 12.60 12.60 12.60 Marshes of Glynn Library - - - - - 10.70 11.70 13.13 13.13 13.56 Police 118.00 118.00 118.00 116.00 115.00 115.00 120.00 120.00 118.00 124.00 Police - Sea Island 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 E-911 33.00 33.00 33.00 34.54 35.54 35.80 35.83 35.83 35.15 35.90 Property Appraisal Office 20.50 20.50 19.50 19.00 19.00 19.00 19.00 20.00 20.00 20.00
Total Appointed: 195.17 196.17 195.17 194.24 194.24 205.20 212.78 215.21 212.53 219.71
ElectedClerk of State Court 11.50 11.50 11.50 11.50 11.50 11.88 13.18 13.18 13.18 13.46 Clerk of Superior Court 21.00 21.00 21.00 22.00 22.00 22.00 22.00 22.00 22.00 22.00 Coroner 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 County Commission 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Judge of State Court 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Judge of Superior Court 2.00 2.00 2.00 2.00 2.00 5.88 5.73 5.73 12.73 12.73 Magistrate Court 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Probate Court 6.00 6.00 6.00 6.00 6.00 6.73 6.73 7.45 7.45 7.73 Sheriff 143.87 143.87 141.10 144.70 145.95 145.70 146.53 146.53 161.73 161.73 Solicitor of State Court 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.73 4.73 4.73 Tax Commissioner 20.75 20.75 20.75 20.75 20.75 20.75 20.75 20.63 20.63 21.63
Total Elected: 217.12 217.12 214.35 218.95 220.20 224.94 226.92 228.25 250.45 252.00
AdministrativeAdministration 8.50 8.50 7.00 6.00 5.00 5.00 5.00 5.00 5.00 6.00 Animal Control 6.00 6.00 6.00 6.00 6.00 7.00 8.00 8.00 8.00 9.20 Facility Management 15.00 15.00 15.00 14.00 12.00 11.00 11.00 11.00 11.00 11.00 Code Enforcement 6.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 6.00 Community Development 24.00 18.00 15.00 19.00 18.33 16.00 17.00 18.00 20.00 28.73 Community Services Director - - - - - - - 1.00 1.00 1.20 Emergency Management - - - - - - - - 2.00 2.20 Engineering 14.00 14.00 12.00 - - - - - - Finance 12.00 12.00 11.00 11.00 11.00 11.00 11.00 12.00 12.00 13.00 Finance - Mail Services, Occupational Tax 1.63 1.63 1.63 1.63 1.63 1.63 1.65 0.65 0.73 0.73 Fire - Emergency Rescue 47.00 47.00 47.00 47.00 47.00 47.00 47.00 47.00 47.00 49.20 Fire Protection Fund 87.00 87.00 87.00 86.00 85.00 87.00 87.00 88.00 87.00 85.00 GIS/Mapping 13.00 11.00 10.00 10.00 8.50 8.00 7.50 7.50 7.50 8.00 Information Technology 12.00 12.00 11.00 11.00 10.50 10.00 11.50 11.50 11.50 13.00 Human Resources 7.00 7.00 7.00 7.00 7.00 6.00 6.63 6.63 6.73 8.00 Public Works - General Fund 86.87 86.87 86.00 86.60 86.60 87.60 81.60 98.08 99.68 100.85 Public Works - Accommodation Excise Tax - - - - - - - 7.84 7.73 6.73 Public Works - Solid Waste Collection - - - - - - - 0.50 0.50 0.50 Recreation and Parks - General Fund 36.00 36.00 34.00 29.70 29.70 39.70 38.70 34.65 29.73 30.93 Recreation - Accommodation Excise Tax 22.61 22.61 22.61 26.82 26.82 26.83 27.83 17.70 17.45 16.45
Total Administrative: 398.61 389.61 377.24 366.75 360.08 368.76 366.41 380.05 379.55 396.71
Grand Total 810.90 802.90 786.76 779.94 774.52 798.90 806.11 823.51 842.53 868.41
FY08-09
FTE
Glynn County Approved Positions FY08/09 through FY16/17 and Proposed FY17/18
Public Safety Positions Affected by 10% Pay Increase Attachment C
Page 1
Department PositionCommunity Services Animal Control Officer ICommunity Services Animal Control Officer IICommunity Services EMA Specialist E911 Communications Communications Officer IE911 Communications Communications Officer IIE911 Communications E911 Training OfficerE911 Communications Operations CoordinatorE911 Communications Supervisor, CommunicationsFire Department Battalion ChiefFire Department Fire CaptainFire Department Fire Div Chief - OperationsFire Department Fire Div Chief - Prof STDSFire Department Fire Inspector IIFire Department Fire Lieutenant IFire Department Fire Lieutenant IIFire Department Firefighter IFire Department Firefighter IIFire Department Firefighter/EMT IFire Department Firefighter/EMT IIFire Department Firefighter/Paramedic IFire Department Firefighter/Paramedic IIPolice Department Detective/Investigator IPolice Department Police CaptainPolice Department Police Captain IIPolice Department Police LieutenantPolice Department Police Lieutenant IIPolice Department Police Officer IPolice Department Police Officer IIPolice Department Police Officer, Master IPolice Department Police Officer, Master IIIPolice Department Police SergeantPolice Department Police Sergeant II
Public Safety Positions Affected by 10% Pay Increase Attachment C
Page 2
Department PositionSheriff's Office Deputy Sheriff IISheriff's Office Deputy Sheriff IIISheriff's Office Deputy Sheriff IVSheriff's Office Deputy Sheriff IV-SORDSheriff's Office Deputy Sheriff, ColonelSheriff's Office Deputy Sheriff, MajorSheriff's Office Detention Officer ISheriff's Office Detention Officer IISheriff's Office Detention Officer III (SGT)Sheriff's Office Detention Officer V (LT)Sheriff's Office Detention Officer VI (Captain)
FY18 Recommended CapitalAttachment D
1
Fund Department Acct # Description Justification Requested
Amount
205 Information Technology 1923.54718 SSI Fiber Installation
The addition of fiber optic cabling between fire station #2 and the Casino will provide redundant network connectivity for the Casino campus 25,000$
205 Special Facilities & Activities 6160.54375Dolphin Diagnostics Commercial Pool Cleaner
The Neptune Fun Zone Pool vacuum needs to be replaced. The current vacuum is several years old and is no longer able to adequately clean the pool. 5,500
205 Special Facilities & Activities 6160.54375 Neptune Park - Sun Shades Sun Shades needed at Neptune Park 20,150 50,650$
235 E-911 3415.54710e-Citation System with Interfaces to Spillman and Odyssey
County and City police to print electronic citations with interface to Spillman Record Management System and Odyssey Citations 107,270$
$ 107,270
240 Fire Protection 3140.54450 (2) AC Compressors
Per AC Repairment the AC Compressors at the Fire Admin Bldg are worn out & need to be replaced. 20,000$
240 Fire Protection 3140.54560(1) Pierce 100' Platform Aerial Mid Mount Ladder Truck
Due to the age of our aerial apparatus & the growth in the business & industry in the County we need to replace our aged aerial fleet to be able to meet the needs of the growth in the County. 1,300,000
240 Fire Protection 3140.54560(2) Pierce Enforcer Puc Pumpers-Engines
Due to the age of out engines/pumpers & the growth in the business & industry in the County we need to replace our aged engines/pumpers fleet to be able meet the needs of the growth in the County. 1,041,300
Accommodation Excise Tax Fund Total
Emergency 911 System Fund Total
Emergency 911 System Fund
Fire Protection Fund
Accommodation Excise Tax Fund
FY18 Recommended CapitalAttachment D
2
Fund Department Acct # Description Justification Requested
Amount
240 Fire Protection 3145.54450 Generator & Installation
Installation of new generator to supply necessary equipment during storms or power outages to include the entire station. 35,000
240 Fire Protection 3150.54450 Generator & Installation
Installation of new generator to supply necessary equipment during storms or power outages to include the entire station. 35,000
240 Fire Protection 3155.54450 Generator & Installation
Installation of new generator to supply necessary equipment during storms or power outages to include the entire station. 30,000
240 Fire Protection 3170.54450 Generator & Installation
Installation of new generator to supply necessary equipment during storms or power outages to include the entire station. 35,000
240 Fire Protection 3175.54450 Generator & Installation
Installation of new generator to supply necessary equipment during storms or power outages to include the entire station. 35,000
2,531,300$
270 Police Seizure 3260.54560 Undercover Drug Investigator Vehicles
Replacement of two vehicles in the Glynn-Brunswick Narcotics Enforcement Team's program. 50,000$
$ 50,000
315 Accounting 1629.54645Mailing System w/ attached scale, accounting software
Current mailing system will no longer be serviced after CY2017 and is approximately 15 years old. 20,000$
315 Information Technology 1922.54550 Ford Transit Cargo VanTo replace unit number 2127 2004 Ford Mini Van. Meets Matrix. 40,110
Fire Protection Fund Total
Police Seizure Fund Total
Capital Projects Fund
Police Seizure Fund
FY18 Recommended CapitalAttachment D
3
Fund Department Acct # Description Justification Requested
Amount
315 Information Technology 1922.54710 Microsoft Cloud Solution for Government
This is to replace the Microsoft Enterprise Agreement that expires next budget year with a Microsoft Cloud Solution for Government. 130,000
315 Information Technology 1922.54710 Time and Attendance
The current system is a manual system with employees filling out spreadsheets and signing off on them. This leads to errors and is time consuming. An electronic time and attendance system will allow employees to clock in/out eliminating time recording errors and request vacation days. 250,000
315 Information Technology 1922.54710 Enterprise Resource Planning System
New financial system, HR and work order system. This system would replace the current GEMS system which is not being updated for improvements. 1,100,000
315 Information Technology 1922.54710 Fleet Maintenance SoftwareCompletely hosted system that lifts the burden of disaster recovery. 44,000
315 Information Technology 1992.54710 Move Odyssey to the Cloud Platform Upgrade software to Cloud 397,922
315 Information Technology 1922.54710 e-Signature for Odyssey
e-Signature would allow clerks and judges to place an electronic signature on forms that are generated from within Odyssey. This would eliminate the need to print a form, physically sign the form and scan it back into Odyssey. 44,000
315 Information Technology 1922.54710 Alarm Toning System Fire to give justification. 200,000 315 Information Technology 1922.54715 Aerial Photography Acquire current aerial photography 80,000
315 Information Technology 1922.54715 LIDARGlynn County share of LIDAR contingent upon Federal funding. 20,000
315 Information Technology 1922.54720 Blythe Island Wireless Upgrade
Wireless for new additions and existing access points. Public WIFI access to improve services. The addition of meshed atennas will greatly improve the quality and reliability and enhance customer satisfaction. 30,000
FY18 Recommended CapitalAttachment D
4
Fund Department Acct # Description Justification Requested
Amount
315 Information Technology 1922.54720 Capital Hardware Improvement
Following the FY14 Berry Dunn IT Assessment, the IT department budgeted and implemented three consecutive years of capital hardware improvement. The results have been positive and measurable in success. 360,000
315 Information Technology 1922.54720 Courts Technology
Courtroom technology needs sound, evidence presentation, recording (audio & video) computer access. Security cameras, hearing assist, remove video/audio access. 100,000
315 Information Technology 1922.54720 Public Safety Complex Technology
EOC needs sound, video and display rebuild. Hearing assist is needed. In room communication to be rebuilt. Communications between conference rooms (Admin. Ready Room, Fire conference room and GDOT need to be built). Emergency management software is needed. 100,000
315 Information Technology 1922.54720 Microfilm Scanner Unit
Library Viewscan III Microfilm Scanner Unit. Current Microfilm Readers no longer make parts or toner. End of life. 12,125
315 Information Technology 1922.54725Trimble GEO 7x Survey Grade GPS Handheld Data Logger
To replace GEOX Handheld Data Logger Purchased in 2008. 7,500
315 Information Technology 1922.54725Total Station Survey Package Including Equipment and Software for Engineering
Current survey equipment is beyond life expectancy, costing Engineering's Survy Team excessive down time due to frequent repairs and parts being no longer available. 29,654
315 Tax Commissioner 1979.54375Renovations needed in Tax Commissioner's Office
Renovations needed in Tax Commissioner's Office. 300,000
315 Tax Commissioner 1979.54720 Electronic Kiosk for Tax Commissioner
This will help improve customer service due to customers having to access to complete certain services and not having to wait in line. 40,000
315 Community Services Director 3100.54375Construction Costs to Renovate Second Floor at Harold Pate
Construction costs to convert the second floor to a Multi-Purpose room to be used by Glynn County Departments for meetings, training, and other events, and to be used as a back-up EOC. 20,000
FY18 Recommended CapitalAttachment D
5
Fund Department Acct # Description Justification Requested
Amount
315 Community Services Director 3100.54635
A/V and IT Equipment for Multi-Purpose Meeting/Conference Room at Harold Pate
Purchase and installation of Audio/Visual and IT equipment to convert the second floor to a Multi-Purpose room to be used by Glynn County Departments for meetings, training, and other events. 51,000
315 Community Services Director 3100.54635
Furniture and Panel System for Multi-Purpose Meeting/Conference Room at Harold Pate
Purchase and installation of furniture and panel partition sytem to convert the second floor to a Multi-Purpose room to be used by Glynn County Departments for meetings, training, and other events, and to be used as a back-up EOC. 41,211
315 Emergency Medical Services 3101.54450 One Stryker Power Pro Stretcher
Replacement of one older stretcher that is reaching its end of life for service and battery system. 28,000
315 Emergency Medical Services 3101.54450(1) Lucas CPR Device for Automatic CPR
For consistant perfect CPR, for extended periods of time this device has shown in studies to be extremely effective and has a high success rate in successful resusitation efforts. 20,000
315 Emergency Medical Services 3101.54550 Emergency Squad
Replace older EMS Squad with high mileage and maintenance costs and to maintain dependable response and keep up with increasing call volume. 250,000
315 Crime Control & Investigation 3225.54375Remodel Public Safety Complex Detective Division
Redesign the division with the goal of providing privacy and an environment which is conducive to getting their work done in a more timely manner. Currently too many distractions, there is no privacy to listen to interviews, talk on the telephone or work on reports on the computer. 71,500
FY18 Recommended CapitalAttachment D
6
Fund Department Acct # Description Justification Requested
Amount
315 Crime Control & Investigation 3225.54550 Dodge Charger Pursuit Vehicles
In order to maintain the current level of service, and demand for police services, the department has identified (12) pursuit vehicles, and (1) K-9 vehicle that have either already met, and/or will meet the high mileage requirements to be replaced in the new budget year. 405,228
315 Crime Control & Investigation 3225.54550 Ford SUV Interceptor
In order to maintain the current level of service, and demand for police services, the department has identified (12) pursuit vehicles, and (1) K-9 vehicle that have either already met, and/or will meet the high mileage requirements to be replaced in the new budget year. 40,319
315 Crime Control & Investigation 3225.54550 Dodge Charger Pursuit Vehicles
The new vehicles are being requested to be added to the fleet for the six new police officer positions that are being requested. 226,740
315 Sheriff's Administration 3502.54550(4) Dodge Chargers and (1) Chevy Tahoe Schedule Replacement 165,325
315 Drainage 4518.54375 County-Wide Drainage Improvements
This project addresses the ongoing needs to improve County-Wide drainage infrastructure. The improvement will range from a simple undersized pipe replacement beneath a road, to a complete pipe coating of a long inaccessible drainange system. 80,000
315 Drainage 4518.54375 County-Wide Guardrail Improvement
This project addresses the ongoing needs to improve roadside clearzone safety. The scopeof this project will be to evaluate what guardrail systems currently in place do not meet roadside safety standards, and improve those facilities. 50,000
315 Drainage 4518.54450 Slash Buster Mower HeadNeed new Mower Head for Public Works Drainage Unit. 14,800
315 Drainage 4518.54450 Cat 305 Enclosed CabNeed new Cat 305 Enclosed Cab for Public Works Drainage Unit. 110,000
FY18 Recommended CapitalAttachment D
7
Fund Department Acct # Description Justification Requested
Amount
315 Roads & Bridges 4580.54390County-Wide Bridge and Culvert Improvement
This project addresses the ongoing needs to improve the structural and safety conditions of our Glynn County bridge and culvert infrastructure. 100,000
315 Roads & Bridges 4580.54450 Cat 305 Enclosed Cab New Cat 305 Enclosed Cab for Public Works 110,000 315 Roads & Bridges 4580.54550 (2) New Ford F-150 Equivalent Two new Ford F-150 equivalent 56,000 315 Facilities Management 4708.54375 Demere Park - New Pavillion New pavillion needed at Demere Park. 110,000
315 Facilities Management 4708.54375 Office Park - Juvenile CourtFacilities Maintenance work needed at Juvenile Court. 21,000
315 Facilities Management 4737.54375 New Courthouse Roof New roof needed at courthouse 60,000
315 Facilities Management 4737.54375 New Courthouse Restroom PartitionsRestroom partitions need to be replaced at new courthouse. 16,000
315 Facilities Management 4747.54375Old Courthouse - Replace Broken Sidewalk Sidewalk need to be replaced at old courthouse. 50,000
315 Facilities Management 4754.54375 Fire Station #5 ADA Fire Station #5 ADA Upgrade. 7,020 315 Facilities Management 4754.54375 Fire Station #6 ADA Fire Station #6 ADA Upgrade. 19,281
315 Facilities Management 4776.54375 Harold Pate Building - Locking System Locking system needed at Harold Pate building. 7,000
315 Blythe Island Regional Park 6051.54375Upgrade Sewer and Electrical for 30 Remaining Sites
Sites in the BIRP campground still have the original connections. They have 30 amp electrical service and therefore cannot be used by many campers. Upgrading these sites will generate more revenue for the campground as most campers require 50 amp service. 90,000
315 Park Areas 6311.54450 Club Car Carry AllTo replace Unit number 2441 2003 Workman GTX Cart. 16,500
315 Glynn County Libraries 6517.54375 Marshes of Glynn Libraries' Renovation Library renovation grant match. 1,500,000
315 Code Enforcement 3915.54560 Ford F-150 EquivalentVehicle needed for new requested position for Code Enforcement - Litter Control. 38,095
7,080,330$
9,819,550$ TOTAL ALL FUNDS
Total Capital Projects Fund
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
100 General Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
31015 Property Tax Revenue 22,722,264 32,464,06022,251,588
31020 Forest Land Protection Act 0 25,0000
31035 Public Utilities Tax 579,708 798,0030
31045 Timber Tax Revenue 34,000 45,98732,454
31110 Alternative Ad Valorem Tax 0 00
31115 Automobile Tax Revenue 1,000,000 1,200,000739,205
31125 Mobile Home Tax Revenue 55,000 74,39013,839
31131 Motor Vehicle Title Ad Valorem 1,500,000 1,300,000671,970
31135 Intangible Recording Fees 380,000 450,000221,964
31145 Railroad Equipment Car Tax 26,000 17,0000
31155 Heavy Duty Equipment Tax Rev. 100 5000
31185 Real Estate Transfer Tax 195,000 195,00092,919
31235 Franchise Tax-Cable Television 1,300,000 1,300,000665,516
31305 Local Option Sales Tax 14,626,000 15,100,0008,374,540
31306 Local Option Sales Tax - PILTS 0 00
31415 Alcoholic Beverage Taxes 1,350,000 1,200,000650,779
31425 Excise Tax - Alcohol by the Dr 430,000 405,000222,493
31605 Occupation Tax 300,000 325,000185,312
31625 Financial Institute Bus. Tax 210,000 200,00099,609
31702 Penalty On Taxes 400,000 350,000105,470
31703 Interest Income - Delinquent T 100,000 50,00042,806
31708 Penalty On Auto Taxes 64,000 70,00036,935
31715 Staggered Tag Penalty Fees 0 00
31721 Penalty on Excise Drink Tax 7,000 6,0003,315
31731 Penalty on Occupation Taxes 10,000 8,000692
45,289,072 55,583,940Taxes 34,411,406
32001 Alcoholic Beverage License 337,500 337,500343,610
32050 Door-to-Door Solicitation Prmt 500 5000
32105 ROW Abandoment Fee 5,000 5,0005,400
32108 ROW Permits 10,500 18,00015,300
32115 Soil Erosion Permit Revenue 1,400 1,400600
32120 Zoning Application Fees 55,000 55,00041,990
32150 Sign Permit Revenue 11,500 11,5009,448
Page 1 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
100 General Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
32161 Taxicab Driver Permits 200 9849
32162 Taxicab License 1,500 1,100401
32164 Wrecker Permits 900 9001,175
32167 Marriage License Fees 30,000 30,00018,619
32188 Public Hearings Revenue 0 00
32222 Building Permit Revenue 610,000 680,000480,598
32227 Mechanical Permit Revenue 3,500 3,5001,620
32235 Electrical Permit Revenue 17,000 23,00017,427
32265 Plumbing Permit/Fee Revenue 1,300 1,300570
32270 GA NOI Inspection Fees 6,250 6,2504,175
32275 Reinspection Fees 7,500 10,00010,200
32425 Firearm Permit Fees 16,000 18,00012,869
1,115,550 1,203,048Licenses & Permits 964,051
33005 Bureau of Justice Assistance 9,760 10,8000
33010 CJCC Grant 0 043,943
33015 Comm of Coastal GA Found Grant 0 00
33100 Fed Highway Admin Planning Gra 91,284 91,2844,995
33141 GA Council for Art 0 00
33142 GA Humanities Grant 0 0200
33144 GA Trauma Commission Grant 0 00
33145 Interest Subsidy 187,357 187,3570
33210 Corps of Engineers Reimburseme 102,000 102,00059,181
33215 DCA (HUD) CHIP Housing Grant 306,000 306,0000
33254 GA Public Library Service 192,569 213,234157,156
33256 GA Parks & Rec Assc Grant 0 00
33260 Juvenile Justice Grant 0 023,694
33285 Social Security Adm. Finders F 15,000 15,0004,600
33295 VOCA Grant 35,000 35,00011,654
33460 Reimbursement From D.O.T 58,353 58,35334,040
33495 Federal Land Revenue 455 6000
33504 Civil Defense - St. Of Ga 30,512 23,3920
33520 GEMA Grant 20,000 20,0000
33532 Governor Highway Safety Grant 59,520 30,00026,634
Page 2 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
100 General Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
33533 Hello Goodbuy Outreach Grant 0 00
33909 City of Bwk Revenue 61,764 68,61712,894
33918 Election Expense Revenue 0 34,00035,363
33938 Organized Crime Drug Enforce 71,000 75,00013,675
33939 Reimbursement from Airport 0 00
33942 Reimbursement fr Othr Agencies 1,000 16,5257,496
33980 Utilities Reimbursement 1,440 1,440960
1,243,014 1,288,602Intergovernmental 436,485
34016 Annual Return Fees 2,000 2,0001,312
34017 Ex Officio Sheriff's Fees 6,600 6,600843
34018 Attorney Fees 6,500 6,5003,100
34019 Compromise Claims Petitions 300 350272
34020 Dismission Petitions 3,000 2,0001,308
34021 Guardianship Petitions 7,800 7,8004,005
34022 Leave to Sell Petitions 300 300136
34023 Living Persons Wills 735 735435
34024 Mentally Ill Person Hearing 1,800 1,800390
34025 Inmate Transport 44,000 46,00029,373
34026 Perm & No Administration Petit 9,000 9,0006,229
34027 Sheriff's Fee Revenue 250,000 200,000133,603
34028 Probate in Solemn Form 28,000 28,00018,238
34029 Years Support Petition 3,000 3,000969
34030 Probate Recording Fees 16,000 16,0009,344
34033 Filing Fee Revenue 7,000 7,0001,906
34037 Levy Administrative Fee 0 0100
34085 Copy Fees 86,280 86,51041,483
34088 Image fees - Odyssey System 0 0693
34096 Mail Fees 25,000 25,00016,370
34127 GIS Charges 17,000 17,00012,000
34156 Sanitation Collection Revenue 81,991 85,79439,542
34237 Qualifying Fees 0 1,0208,015
34248 Computer Lists Sales 1,500 1,500132
34256 Sale of Map Revenue 6,500 8,0006,038
Page 3 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
100 General Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
34260 TAVT Admin Fee 70,000 70,00048,082
34264 Commissions on Taxes 1,685,000 1,725,0001,620,494
34268 Commissions on Taxes - City 103,000 10,00078,295
34276 Commissions on Taxes - State 20,200 011,505
34280 Tags, Decals, Transfer Commis 120,000 120,00074,591
34305 Administration Fee 145,000 140,00087,702
34315 Cost on Taxes 2,700 2,700592
34325 Fees Earned - Tax Deed Collect 1,500 10,0006,833
34330 Forfeited Customer Deposits 500 500100
34357 Reimburse Materials & Services 0 00
34358 Reimbursement for Services 850 5000
34359 Reimbursement for Training 7,500 7,5002,850
34375 Subscription Revenue 9,000 1,0004,659
34407 Police Report Sales 1,200 950801
34454 Inmate Self Pay Medical 700 1,0000
34455 Medical Reimbursement 200 2000
34462 Boarding Fees - City Prisoners 25,000 25,00015,390
34463 Boarding Fees - Federal Prison 450,000 475,000326,929
34464 Boarding Fees - Other Agencies 10,000 15,00025,695
34465 Boarding Fees - State Prisoner 750 9,0004,425
34478 Expungements of Records-Police 900 900240
34479 Expungements of Records-Sherif 350 3000
34482 Ambulance Fees 2,200,000 2,500,000764,152
34487 Fingerprinting 5,050 7,0504,930
34490 Reimbursement for Police Serv 2,500 2,5001,000
34701 Animal Boarding Fee 700 1,4001,262
34702 Pet Adoption Fee 19,000 5,0002,425
34705 Pet Fines & Reimb for Care Exp 1,000 2,0001,282
34709 Potential Danger Registration 400 100100
34710 Sale of Collars & Leashes 100 5012
34713 Sales-Impound Fee 5,500 7,5004,391
34715 Sale of Microchip 10,500 7,0004,171
34725 Sales - Rabies Fee 10,500 7,0003,936
34735 Child Support Receiver 15,000 15,0005,505
Page 4 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
100 General Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
34741 Background Check Fees 14,000 14,00012,305
34824 Public Swimming 24,145 31,58515,087
34845 Special Events Revenue 11,200 11,1254,833
34864 Adult Basketball Entry Fees 0 00
34873 Adult Spring Softball Entry Fe 2,400 3,0002,640
34876 Adult Spring Softball Fees 6,912 3,000240
34885 Baseball Fees 33,984 30,00026,204
34888 Sponsor Fees 17,600 17,47516,920
34891 British Soccer Camp Revenue 1,250 00
34897 Cheerleader Registration Reven 3,696 2,0001,872
34900 Day Camp Registration Revenue 20,250 20,2506,392
34906 District Entry Fees 10,000 10,0000
34912 Instructional Classes 6,000 6,0007,554
34919 Sports Clinic Fees 440 00
34924 Swim Lesson Revenue 4,500 3,600788
34927 T-Ball Fees 13,200 15,20014,592
34930 Tennis Revenue 18,000 12,0007,870
34931 Track Revenue 3,696 2,0002,980
34933 Youth Basketball Revenue 33,456 27,90028,564
34936 Youth Football Revenue 36,990 30,00029,228
34939 Youth Soccer Revenue 25,848 27,50027,432
34942 Youth Softball Fees 14,064 11,0009,936
34945 Youth Softball Sponsor Fees 4,725 3,4003,150
34966 Locker Rental 0 00
34967 Merchandise Resale 14,250 14,250172
34975 Souvenir Sales 730 1,3001,205
34980 Returned Check Charge 600 600295
34988 Postage Fees 1,500 1,5001,322
5,852,342 6,029,744Charges for Services 3,659,766
35003 Judicial Operations Fees 9,000 9,0004,850
35005 Juvenile Court Fines/Penalties 5,000 6,5006,121
35008 Juvenile Ct - Miscellaneous Fe 500 5001
35015 Magistrate Court Fines/Penalit 25,000 30,50012,926
Page 5 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
100 General Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
35018 Magistrate Ct Civil Case Rev 90,000 90,00047,267
35041 State Court Civil Case Revenue 12,000 10,0006,564
35043 State Court Fines/Penalties 1,100,000 1,000,000596,862
35048 State Court Misc. Fees 23,000 21,00031,218
35051 Superior Ct Civil Case Rev 86,000 76,00034,849
35053 Superior Court Fines/Penalties 70,000 80,00037,760
35056 Superior Ct Misc Fees 35,000 40,00015,579
35058 Superior Ct Prop Records Rev 210,000 210,000121,013
35330 Drug Rehabilitation Fees 0 010,450
35370 Restitutions 3,500 3,5003,145
35440 Fines 25,000 19,00014,762
35445 Five Percent Fine Fees 75,000 75,00036,582
35480 Section 125 Forfeitures 0 00
1,769,000 1,671,000Fines & Forfeitures 979,949
36030 Interest Income - Loans 851 851666
36055 Interest Income - Settlement F 80,000 40,00055,426
36085 Interest Income-Bank Account 60,580 74,26358,216
36097 Interest Income-Bank Accts 50 500
36250 Net Appreciation - FMV 0 00
141,481 115,164Investment Incomes 114,308
37010 Contributions 450 1,050236
37015 Contributions - Animal Control 0 05,257
37036 Contributions - GEMA 0 00
37045 Contributions - Memorial Books 800 0100
37082 Debt Service Interest 199,924 199,9240
37083 Debt Service Principal 210,000 210,0000
37084 Debt Service Premium/Discount 0 00
411,174 410,974Contributions & Donations 5,593
38008 Athletic Field Rentals 15,000 15,00013,455
38020 Concession Stand 0 13,6843,994
38024 County Owned Property Rental 20,813 24,50014,538
38040 Glynn Co. Training Center Rent 6,164 6,1644,109
38045 Late pickup fee 25 750688
Page 6 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
100 General Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
38047 Late registration fee 5,125 2,0001,425
38048 Lease Income 95,677 96,97718,001
38064 Picnic Shelter Rental Fees 50 200125
38068 Pool Rental 500 500511
38072 Rent 46,605 46,10534,064
38250 Reimbursement for Damaged Prop 100 600260
38405 ATM Commission 12,960 5,4554,923
38420 Discounts Earned 0 00
38440 Miscellaneous Revenue 11,400 11,4006,776
38450 Miscellaneous Sales 100 1000
38470 Open Records Revenue 3,100 2,2001,809
217,619 225,635Miscellaneous 104,678
39150 Transfer from Accommodation Ex 1,754,192 1,760,0340
39154 Transfer from Fire Fund 73,001 78,39440,914
39175 Transfer from Ins. Premium Tax 1,748,216 1,860,101874,108
39200 Use of Fund Balance 3,110,428 00
39318 Sale of Scrap Metal 0 00
39320 Sale of Surplus Equipment 60,000 60,00031,814
39450 Bond Proceeds 0 00
6,745,837 3,758,529Other Financing Sources 946,836
62,785,089 70,286,636Fund Totals 41,623,072
Page 7 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
205 Accommodation Excise Tax
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
31405 Accommodation Excise Tax 6,200,000 6,400,0003,461,358
31720 Penalty on Accom. Excise Tax 9,000 3,0001,962
6,209,000 6,403,000Taxes 3,463,320
34307 Cancellations Admin Fee 0 040
34355 Propane Gas Sales 8,500 7,5004,106
34808 Boat Launch Facility Fees 18,050 18,05011,865
34812 Campground Facility Fees 508,000 508,000294,440
34816 Game/Activities Room 1,800 1,800975
34820 Lake Fishing Fees 3,000 3,0001,549
34824 Public Swimming 213,900 180,60076,347
34912 Instructional Classes 900 600362
34924 Swim Lesson Revenue 14,900 11,2002,685
34954 Bait Sales 50,000 60,00043,852
34958 Concession Stand Sales 1,500 1,500798
34966 Locker Rental 210 210103
34967 Merchandise Resale 6,500 6,5003,259
34975 Souvenir Sales 11,062 5,0001,413
34977 Washer/Dryer Revenue 2,000 2,0001,190
840,322 805,960Charges for Services 442,984
38012 Boat Rentals 3,600 3,6002,036
38016 Casino Theater Rental Revenue 10,800 10,8000
38020 Concession Stand 14,500 5,0000
38024 County Owned Property Rental 24,960 29,00017,575
38028 Enclosed B-B-Que Pit Rental Re 385 550340
38044 Gym Rental Revenue 10,400 12,0007,810
38048 Lease Income 1,334 1,3341,000
38052 Minature Golf Rental Income 98,000 98,00047,327
38056 Casino Rental Revenue 40,000 33,00020,003
38060 Open Barbecue Pit Rental 4,505 4,5052,125
38064 Picnic Shelter Rental Fees 8,000 8,0004,253
38068 Pool Rental 8,872 9,1703,949
38425 Firewood Sales 4,000 4,0002,038
38440 Miscellaneous Revenue 0 00
Page 8 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
205 Accommodation Excise Tax
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
38480 Vending Machine Commissions 202 250142
229,558 219,209Miscellaneous 108,598
39157 Transfer from Capital Proj Fd 0 00
0 0Other Financing Sources 0
7,278,880 7,428,169Fund Totals 4,014,902
Page 9 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
208 Alternate Dispute Resolution
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
35055 AC Magistrate Court - ADR 6,000 5,0003,150
35057 AC State Court - ADR 400 20068
35059 AC Probate Court - ADR 600 600435
35060 AC Superior Court - ADR 1,750 1,750945
35061 CC Probate Court - ADR 1,100 800488
35063 CC Superior Court - ADR 6,800 6,8003,458
35067 GC Magistrate Court - ADR 35,500 35,50018,398
35068 GC Probate Court - ADR 4,550 4,5502,400
35069 GC State Court - ADR 3,100 1,750728
35070 GC Superior Court - ADR 7,000 7,0003,031
35072 JDC Magistrate Court - ADR 4,200 4,2002,753
35073 JDC Probate Court - ADR 680 680323
35074 JDC State Court - ADR 330 330105
35075 JDC Superior Court - ADR 1,000 1,000497
35079 WC Magistrate Court - ADR 10,000 10,0005,445
35080 WC Probate Court - ADR 790 790795
35081 WC State Court - ADR 690 690293
35082 WC Superior Court - ADR 2,400 2,4001,448
86,890 84,040Fines & Forfeitures 44,760
36085 Interest Income-Bank Account 400 400369
400 400Investment Incomes 369
39200 Use of Fund Balance 8,305 13,1270
8,305 13,127Other Financing Sources 0
95,595 97,567Fund Totals 45,129
Page 10 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
209 Brunswick Judicial Circuit
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
33545 Juvenile Grant HB182 106,250 106,25079,688
33858 Appling County Revenue 19,443 19,44312,864
33903 Camden County Revenue 52,136 52,13634,757
33933 Glynn County Revenue 82,959 82,95955,306
33936 Jeff Davis County Revenue 14,758 14,7589,839
33985 Wayne County Revenue 31,769 31,76918,532
307,315 307,315Intergovernmental 210,986
39200 Use of Fund Balance 0 2,1680
0 2,168Other Financing Sources 0
307,315 309,483Fund Totals 210,986
Page 11 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
220 Drug Abuse/Education Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
35330 Drug Rehabilitation Fees 40,000 40,00038,635
40,000 40,000Fines & Forfeitures 38,635
37010 Contributions 4,820 4,8202,750
4,820 4,820Contributions & Donations 2,750
39200 Use of Fund Balance 2,518 2,5690
2,518 2,569Other Financing Sources 0
47,338 47,389Fund Totals 41,385
Page 12 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
230 Drug Court Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
33020 Dept of HR Grant - BH&DD 199,000 199,000116,452
33554 State of Georgia Grant 433,606 433,606224,430
33903 Camden County Revenue 83,000 83,0007,191
33909 City of Bwk Revenue 15,000 15,00010,000
33985 Wayne County Revenue 50,000 50,00052,680
780,606 780,606Intergovernmental 410,753
35320 AMAP Program Fees 0 00
35330 Drug Rehabilitation Fees 45,000 45,00015,947
35340 Drug Testing Fees 4,000 50,00039,780
35370 Restitutions 0 080
49,000 95,000Fines & Forfeitures 55,807
36085 Interest Income-Bank Account 500 500287
500 500Investment Incomes 287
37010 Contributions 5,000 1,500700
5,000 1,500Contributions & Donations 700
38440 Miscellaneous Revenue 0 0160
0 0Miscellaneous 160
39160 Transfer from Drug Educ. Fund 6,985 6,9856,985
39165 Transfer from General Fund 55,000 110,00055,000
39200 Use of Fund Balance 229,171 122,9720
291,156 239,957Other Financing Sources 61,985
1,126,262 1,117,563Fund Totals 529,692
Page 13 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
235 Emergency 911 System Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
33855 Airport Revenue 1,320 1,3200
33909 City of Bwk Revenue 535,583 597,935258,794
536,903 599,255Intergovernmental 258,794
34407 Police Report Sales 15 1517
34472 E-911 Surcharge - Cellular 860,000 879,331461,351
34475 E-911 Surcharge - Land Based 215,000 180,00098,471
34476 E-911 Surcharge - Pre-paid 140,000 160,000159,787
34477 E-911 Surcharge - VoIP 340,000 350,000205,704
1,555,015 1,569,346Charges for Services 925,330
36085 Interest Income-Bank Account 1,600 1,000473
36097 Interest Income-Bank Accts 0 01
1,600 1,000Investment Incomes 474
38048 Lease Income 70,763 70,76355,344
38470 Open Records Revenue 0 072
70,763 70,763Miscellaneous 55,416
39157 Transfer from Capital Proj Fd 0 00
39165 Transfer from General Fund 1,606,749 1,747,831762,089
1,606,749 1,747,831Other Financing Sources 762,089
3,771,030 3,988,195Fund Totals 2,002,103
Page 14 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
240 Fire Protection District Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
31015 Property Tax Revenue 5,892,195 8,045,2385,939,791
31035 Public Utilities Tax 107,022 138,8740
31045 Timber Tax Revenue 1,800 2,3361,076
31115 Automobile Tax Revenue 219,000 258,000155,024
31125 Mobile Home Tax Revenue 15,800 22,0593,652
31135 Intangible Recording Fees 93,800 100,00059,841
31145 Railroad Equipment Car Tax 2,000 4,3000
31155 Heavy Duty Equipment Tax Rev. 40 00
31185 Real Estate Transfer Tax 50,000 50,00026,227
31703 Interest Income - Delinquent T 35,000 14,40510,376
6,416,657 8,635,212Taxes 6,195,987
32272 Fire Inspection Fees 250 2,5001,188
250 2,500Licenses & Permits 1,188
33248 Firefighters Support Found Gr 0 00
33495 Federal Land Revenue 0 00
33855 Airport Revenue 40,000 40,00040,000
40,000 40,000Intergovernmental 40,000
34085 Copy Fees 0 00
0 0Charges for Services 0
37010 Contributions 300 3000
37040 Contributions - Local Business 300 300105
600 600Contributions & Donations 105
38440 Miscellaneous Revenue 0 00
0 0Miscellaneous 0
39165 Transfer from General Fund 0 00
39175 Transfer from Ins. Premium Tax 865,102 920,469432,551
39200 Use of Fund Balance 512,762 00
39318 Sale of Scrap Metal 0 00
39320 Sale of Surplus Equipment 0 00
39455 Capital Lease Proceeds 0 2,341,3000
1,377,864 3,261,769Other Financing Sources 432,551
7,835,371 11,940,081Fund Totals 6,669,831
Page 15 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
245 Insurance Premium Tax Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
31615 Local Insurance Premium Tax 3,371,707 3,588,0613,588,035
3,371,707 3,588,061Taxes 3,588,035
3,371,707 3,588,061Fund Totals 3,588,035
Page 16 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
249 Jail Commissary Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
34488 Inmate Resale Supply Fees 84,000 75,00045,500
84,000 75,000Charges for Services 45,500
36085 Interest Income-Bank Account 300 20094
300 200Investment Incomes 94
38125 Pay Phone Commissions 223,000 235,000159,414
223,000 235,000Miscellaneous 159,414
307,300 310,200Fund Totals 205,008
Page 17 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
250 Jail Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
35310 Court Penalties - Jail Operati 145,000 145,00074,501
145,000 145,000Fines & Forfeitures 74,501
36085 Interest Income-Bank Account 230 300157
230 300Investment Incomes 157
39200 Use of Fund Balance 0 13,2990
0 13,299Other Financing Sources 0
145,230 158,599Fund Totals 74,658
Page 18 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
253 Juvenile Service Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
35009 Supervision Services Fee 3,000 3,0006,193
3,000 3,000Fines & Forfeitures 6,193
3,000 3,000Fund Totals 6,193
Page 19 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
255 Law Enforcement Block Grant
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
33155 Justice Assistance Grant (JAG) 22,000 22,0003,556
22,000 22,000Intergovernmental 3,556
36085 Interest Income-Bank Account 0 010
0 0Investment Incomes 10
22,000 22,000Fund Totals 3,566
Page 20 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
264 Blythe Island Reg Park Dev
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
36085 Interest Income-Bank Account 35 3519
35 35Investment Incomes 19
35 35Fund Totals 19
Page 21 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
270 Police Seizure Funds
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
35205 Condemned Money 0 028,390
35210 Condemned Money - Federal 0 044,479
0 0Fines & Forfeitures 72,869
36085 Interest Income-Bank Account 300 300112
300 300Investment Incomes 112
39200 Use of Fund Balance 50,000 83,5750
39320 Sale of Surplus Equipment 0 00
50,000 83,575Other Financing Sources 0
50,300 83,875Fund Totals 72,981
Page 22 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
275 Sea Island Police Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
31015 Property Tax Revenue 162,750 162,750164,256
31035 Public Utilities Tax 95 950
31115 Automobile Tax Revenue 800 1,000583
31135 Intangible Recording Fees 800 1,200678
31185 Real Estate Transfer Tax 600 850521
31703 Interest Income - Delinquent T 500 200204
165,545 166,095Taxes 166,242
39175 Transfer from Ins. Premium Tax 205,428 235,712102,714
39200 Use of Fund Balance 39,882 69,5050
245,310 305,217Other Financing Sources 102,714
410,855 471,312Fund Totals 268,956
Page 23 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
280 Sheriff Seizure Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
35205 Condemned Money 0 08,739
35210 Condemned Money - Federal 0 0123,268
0 0Fines & Forfeitures 132,007
36085 Interest Income-Bank Account 0 01
0 0Investment Incomes 1
39200 Use of Fund Balance 2,000 117,0000
2,000 117,000Other Financing Sources 0
2,000 117,000Fund Totals 132,008
Page 24 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
315 Capital Projects Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
31015 Property Tax Revenue 1,911,334 1,967,0821,887,999
31035 Public Utilities Tax 8,500 8,5000
31045 Timber Tax Revenue 3,000 3,0002,797
31125 Mobile Home Tax Revenue 900 9001,051
31155 Heavy Duty Equipment Tax Rev. 5 50
31201 Property Tax -Prior Years 18,000 18,0000
31703 Interest Income - Delinquent T 8,000 5,0003,005
1,949,739 2,002,487Taxes 1,894,852
33257 LMIG Grant 640,123 838,126838,126
33495 Federal Land Revenue 0 00
640,123 838,126Intergovernmental 838,126
34357 Reimburse Materials & Services 0 0468,673
0 0Charges for Services 468,673
36085 Interest Income-Bank Account 5,000 6,0003,768
5,000 6,000Investment Incomes 3,768
38250 Reimbursement for Damaged Prop 0 00
0 0Miscellaneous 0
39165 Transfer from General Fund 0 1,637,041214,654
39455 Capital Lease Proceeds 0 2,894,0000
0 4,531,041Other Financing Sources 214,654
2,594,862 7,377,654Fund Totals 3,420,073
Page 25 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
316 Capital Projects Fund - Bond
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
36010 Interest Income - Bonds 0 01,874
0 0Investment Incomes 1,874
0 0Fund Totals 1,874
Page 26 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
350 TEA Funds
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
33275 DOT TE Grant 0 0160,847
0 0Intergovernmental 160,847
0 0Fund Totals 160,847
Page 27 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
425 Debt Service Fund - Revenue
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
33145 Interest Subsidy 0 094,957
0 0Intergovernmental 94,957
36085 Interest Income-Bank Account 0 019,472
36300 Unrealized Gain (Loss) 0 0288
0 0Investment Incomes 19,760
39165 Transfer from General Fund 872,823 872,82396,191
872,823 872,823Other Financing Sources 96,191
872,823 872,823Fund Totals 210,908
Page 28 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
520 Revolving Loan Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
36030 Interest Income - Loans 4,000 3,0001,985
36085 Interest Income-Bank Account 350 350277
4,350 3,350Investment Incomes 2,262
4,350 3,350Fund Totals 2,262
Page 29 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
530 Solid Waste Collection Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
31015 Property Tax Revenue 0 00
31055 Special Tax Assessment 3,297,125 3,495,9523,160,662
31125 Mobile Home Tax Revenue 0 032
31135 Intangible Recording Fees 0 018,456
31185 Real Estate Transfer Tax 0 08,026
31703 Interest Income - Delinquent T 50,000 30,00018,198
3,347,125 3,525,952Taxes 3,205,374
33035 DNR - Coastal Incentive Grant 0 00
0 0Intergovernmental 0
36085 Interest Income-Bank Account 4,000 6,0004,229
4,000 6,000Investment Incomes 4,229
39175 Transfer from Ins. Premium Tax 291,660 310,324145,830
39200 Use of Fund Balance 99,976 00
39322 Sale of White Goods 5,000 5,0003,408
396,636 315,324Other Financing Sources 149,238
3,747,761 3,847,276Fund Totals 3,358,841
Page 30 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
535 Solid Waste Disposal & Recycl.
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
36085 Interest Income-Bank Account 1,902 1,9181,236
1,902 1,918Investment Incomes 1,236
38440 Miscellaneous Revenue 0 00
0 0Miscellaneous 0
39182 Transfer from Sanitation Coll 40,765 40,8450
40,765 40,845Other Financing Sources 0
42,667 42,763Fund Totals 1,236
Page 31 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
610 Administrative Services
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
33002 ACCG Grant 0 00
33254 GA Public Library Service 0 00
33855 Airport Revenue 14,207 15,1419,431
14,207 15,141Intergovernmental 9,431
34033 Filing Fee Revenue 0 2420
34085 Copy Fees 0 00
34102 Accommodation Excise Tax Rev 197,177 222,096134,965
34103 Alternate Dispute Res Fund Rev 5,760 6,5993,990
34109 Bwk Judicial Circuit Fund Rev 4,617 5,1593,146
34110 County Insurance Fund Rev 2,755 2,7552,020
34114 District Attorney Fund Revenue 17,265 18,36411,511
34116 Drug Abuse/Trtmt Fund Revenue 353 404245
34118 Drug Ct. Program Fund Revenue 18,406 012,580
34120 Emergency 911 Revenue 104,118 114,25969,412
34122 Employee Benefit Fund Rev 13,251 13,2519,017
34124 Fire Protection Revenue 283,950 310,504189,923
34126 General Fund Revenue 3,768,084 3,497,3502,528,660
34128 Insurance Prem Tax Fund Rev 1,058 1,212733
34129 Jail Commissary Revenue 5,165 5,9753,443
34130 Jail Fund Revenue 2,057 2,3571,425
34140 Pension Trust Fund Rev 941 942653
34144 Revolving Loan Fund Rev 62 6362
34156 Sanitation Collection Revenue 9,622 10,8556,601
34160 Sea Island Police Revenue 8,879 9,7685,995
34162 Sheriff Seizure Fund Revenue 0 00
34164 Solid Waste Disposal Revenue 667 763462
34252 Publications Sold 0 00
34305 Administration Fee 6,000 6,0003,874
34358 Reimbursement for Services 0 00
4,450,187 4,228,700Charges for Services 2,988,737
38470 Open Records Revenue 200 200228
200 200Miscellaneous 228
4,464,594 4,244,041Fund Totals 2,998,396
Page 32 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
615 County Insurance Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
33942 Reimbursement fr Othr Agencies 823 823862
823 823Intergovernmental 862
34102 Accommodation Excise Tax Rev 37,601 29,78525,067
34103 Alternate Dispute Res Fund Rev 716 682477
34104 Administrative Servs Fund Reve 32,202 32,86720,455
34118 Drug Ct. Program Fund Revenue 9,798 9,3326,532
34120 Emergency 911 Revenue 40,623 38,96627,082
34124 Fire Protection Revenue 99,587 96,69566,391
34126 General Fund Revenue 812,296 773,959539,898
34156 Sanitation Collection Revenue 2,450 3,2671,633
34160 Sea Island Police Revenue 5,879 5,5993,919
1,041,152 991,152Charges for Services 691,454
38321 Settlements 0 00
0 0Miscellaneous 0
1,041,975 991,975Fund Totals 692,316
Page 33 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
630 Employee Benefit Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
33002 ACCG Grant 0 6,0003,247
33855 Airport Revenue 167,406 200,518111,604
167,406 206,518Intergovernmental 114,851
34102 Accommodation Excise Tax Rev 235,720 234,104157,147
34103 Alternate Dispute Res Fund Rev 80 9153
34104 Administrative Servs Fund Reve 289,296 369,595192,864
34109 Bwk Judicial Circuit Fund Rev 17,955 21,76711,970
34112 Crime's Victim Assistance Reve 370 526247
34114 District Attorney Fund Revenue 93,859 112,57662,573
34118 Drug Ct. Program Fund Revenue 90,665 111,38460,444
34120 Emergency 911 Revenue 313,974 386,163209,316
34124 Fire Protection Revenue 913,784 1,133,014609,189
34126 General Fund Revenue 6,473,154 7,850,0914,309,450
34156 Sanitation Collection Revenue 24,696 40,17616,464
34160 Sea Island Police Revenue 64,489 76,86742,993
34205 COBRA Revenue 0 8,978908
34215 Employee Ins Contri Revenue 1,408,363 1,435,386909,817
34222 Retiree Health Ins 33,744 54,72936,074
9,960,149 11,835,447Charges for Services 6,619,509
38440 Miscellaneous Revenue 0 00
0 0Miscellaneous 0
10,127,555 12,041,965Fund Totals 6,734,360
Page 34 of 35
FUND
Object Description Approved Recommended
RECOMMENDED REVENUE BUDGET
730 Pension Trust Fund
FY FY 16/17 17/18
FY 17/18
Actual
3/31/2017
35024 Magistrate Ct. Pension Contrib 350 350254
35046 State Ct. Fines Pension Contri 12,500 12,5006,831
12,850 12,850Fines & Forfeitures 7,085
36020 Interest Income - Investments 2,014,837 1,656,7441,267,049
36085 Interest Income-Bank Account 0 05,448
36250 Net Appreciation - FMV 0 01,554,393
2,014,837 1,656,744Investment Incomes 2,826,890
38310 Employer Contribution 3,162,254 3,520,3482,274,021
3,162,254 3,520,348Miscellaneous 2,274,021
5,189,941 5,189,942Fund Totals 5,107,996
115,645,835Grand Total 134,580,95482,177,633
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