Public Hearing on Budget Adoption
FISCAL YEAR 2023-2024 BEGINNING 7/1/2023
Overview: Budget Process
City Council and staff met on January 26th & 27th , 2023 for the annual strategic planning session establish priorities for upcoming budget
The development of the budget by Department Directors started in January and ended at the beginning of March 2023.
The City Manager and finance team presented the budget to the elected officials March 6th-7th, 2023
Public Hearing: March 20th, 2023 at 5:30PM
Budget Adoption: March 30th, 2023 at 5:30PM at a special called meeting.
for FY 2024
FY23 Amended Budget $ 43,227,450 FY24 Proposed Budget $ 43,123,682 Total Budget Proposed $103,768 Decrease = .2% Budget Document Posted online : https://www.douglasvillega.gov/government/citydepartments/finance General Fund : The Chief Operating Fund
Budgeting
43,123,682
GENERAL GOVERNMENT 32% COURT SERVICES 2% PUBLIC SAFETY 35% PUBLIC SERVICES 10% CULTURE & RECREATION 13% PLANNING & DEVELOPMENT 5% DEBT SERVICE 3%
GENERAL FUND EXPENDITURES BY DEPARTMENT PROPOSED FISCAL YEAR 2023-2024 $
Goal: Less than 60% for Salaries and Benefits
Other Expenditures
15,904,651
37%
Personnel
Services
24,766,272
57%
Capital Outlay
2,452,759
6%
Personnel Services Summary
3% Merit (No Cost of Living)
8% Health Insurance cost
Increase any above that will be cost-shared with employee
8% Pension cost increase
Continuation of Christmas bonus and sick-leave buy-back program
General Fund Capital Summary
Computer Replacements City-Wide
($25,000) IT Department
FUSUS Intelligence Eco-Center ($150,000)
ALPR (Automatic License Plate Readers) for FIND Unit ($21,200) Police Dept
AV Equipment for Court operations
($35,000)Courts and Records
Facility Improvements ($352,000)
Buildings and Grounds
General Fund Capital Summary (Cont.)
ADA Transition Plan Phase 2 ($78,800)
Engineering
Case Emergency Call Poles ($92,000)
City-Wide Network Switches to ensure compatibility between network devices ($250,000) Information Technology
2 Dump Trucks and Tandem Dump
Trucks ($435,620) Fleet Maintenance
Replacement vehicles ($175,000) Fleet Maintenance
GENERAL FUND REVENUES
FISCAL YEAR 2023-2024 $ 43,123,682
PROPOSED
PROPERTY TAXES 38% LOCAL OPTION SALES TAX 24% OTHER TAXES 19% LICENSES & PERMITS 9% CHARGES FOR SERVICES 5% OTHER FINANCING SOURCES 0% FINES & FORFEITURES 3% MISCELLANEOUS 0% INVESTMENT INCOME 2% INTERGOVERNMENTAL 0% CONTRIBUTIONS & DONATIONS 0%
Local Option Sales Tax
$$2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 2020 2021 2022 2023 2024 PRJ 5% 8% 4% 16%
10 -yearagreement: allocationof the 1%of Salestax
64.50% 65.00% 65.50% 66.00% 66.50% 67.00% 67.50% 68.00% 68.50% 69.00% 69.50% 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032
of Douglasville 24.00% 24.50% 25.00% 25.50% 26.00% 26.50% 27.00% 27.50% 28.00% 28.50% 29.00% 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Douglas County
City
FY25: 10-Yearagreement betweenthe Cityof DouglasvilleandDouglas Countyfor sharedservices
FireServicesand AnimalControl
Old Agreement New Agreement FY 2025 Increase $1,850,000 $3,373,065 $1,523,065 3% Escalation each year
Millage Rate History and bond rate by Tax Year
7.211 7.211 7.211 7.211 7.211 8.461 8.461 1.24 1.12 1.068 0.9 0.9 2.05 2.04 0 1 2 3 4 5 6 7 8 9 2018 2019 2020 2021 2022 2023 2024 M&O BOND MILLAGE +1.15
+1.25
GENERAL FUND DEBT = 2.80% of General Fund No new debt included in the budget
Building / Debt FY24 Appropriation Maturity Date Description West Pines Golf Course 254,356 August 2035 General Fund Georgia Power Underground Utility Relocation 141,829 November 2024 General Fund Amphitheater 809,775 February 2047 General Fund $ 1,205,960
ENTERPRISE FUND
CITY OF DOUGLASVILLE SANITATION SERVICES
ENTERPRISE FUND : Sanitation Service Fund
FISCAL YEAR 2023-2024 PROPOSED BUDGET SUMMARY
Increase in budget for Enterprise Fund is due to:
13% projected increase in revenues
55% increase in Landfill Services
ENTERPRISE
2023 AMENDED 2024 PROPOSED +/- % CHANGE $ 5,856,394 6,533,500 11.6%
FUND BUDGET
Residential Customers 9,369 Commercial Customers 714 Roll-Off Dumpster Customers 116
•
•
Special Revenue Funds & Debt Service Funds
FUNDS WITH A DEDICATED FUNDING SOURCE AND DEBT
RETIREMENT
Special Revenue Fund: GRANTS
FISCAL YEAR 2023-2024 PROPOSED BUDGET SUMMARY
2024 PROPOSED DESCRIPTION 2023 LMIG 463,208 Street Resurfacing 2024 LMIG 455,000 Street Resurfacing 2023 Bullet Proof Vest Grant 19,500 Criminal Justice Grant 2024 Bullet Proof Vest Grant 22,500 Criminal Justice Grant 2023 Byrne Grant 21,000 Criminal Justice Grant 2024 Traffic Enforcement Network Grant 23,000 Criminal Justice Grant Georgia Recreation & Park Association (GRPA) BOOST Afterschool Grant 2024 50,000 Building Opportunities in Out-of-School Time (BOOST) Grant GRANTS TOTAL $ 1,054,208
CONFISCATED ASSETS FUNDS
FISCAL YEAR 2023-2024 PROPOSED BUDGET SUMMARY
2023 AMENDED 2024 PROPOSED +/- % CHANGE LOCAL CONFISCATED ASSETS FUND 200,000 215,000 7.5% FEDERAL CONFISCATED ASSET FUND 50,000 50,000 0% CONFISCATED ASSETS FUNDS TOTAL $ 250,000 $ 265,000 6%
SPECIAL REVENUE FUNDS and Debt Service funds : FISCAL
YEAR 2023-2024 PROPOSED BUDGET SUMMARY
2023 AMENDED 2024 PROPOSED +/- % CHANGE TAX ALLOCATION DISTRICT FUND 325,550 2,390,837 634% HOTEL/MOTEL TAX FUND (CVB) 1,112,392 1,418,009 27.5% CONFERENCE CENTER 2,462,786 3,049,099 23.8% RENTAL CAR FUND 236,300 241,500 2.2% DOUGLASVILLE PUBLIC PURPOSE CORPORATION FUND 544,671 544,671 0% DOUGLASVILLE DEVELOPMENT AUTHORITY 162,375 167,375 3.1% JESSE DAVIS PARK DEBT SERVICE FUND 1,515,850 NEW PUBLIC SAFETY BUILDING DEBT SERVICE FUND 1,629,800 1,637,700 0.5% OPEB FUND 139,303 139,303 0% OTHER FUNDS TOTAL $ 6,613,177 $ 11,104,344 67.9%
American Rescue Plan Act (ARPA)
ARPA of 2021 provides for funding to State and Local Governments due to the Coronavirus. The City has received a total of $12.6 Million.
$10.9 Million is programmed for capital purchases Includes $4.5 Million programmed for Recycling Center
$2.2 Million for Retention Incentives
SPLOST 2022
Expected collections over the 6-year period :
$51.8
TRANSPORTATION 35% PUBLIC
35% FACILITIES 20%
10%
million
SAFETY
PARKS AND RECREATION
Fund Summaries
ENTERPRISE SOLID LOCAL MULTIPLE GENERAL WASTE CONFISCATED CONFISCATED GRANT CLASSIFICATION FUND FUND OPEB ASSET FUND ASSET-FED FUND FUND TAXES 34,828,570 LICENSES & PERMITS 3,690,000 INTERGOVERNMENTAL 54,372 CHARGES FOR SERVICES 2,184,484 6,443,500 828,314 FINES & FORFEITURES 1,396,000 INVESTMENTINCOME 750,000 90,000 17,752 9,000 MISCELLANEOUS 188,256 OTHER FINANCING SOURCES 12,000 121,551 206,000 50,000 14,000 CONTRIBUTIONS & DONATIONS 20,000 TOTAL REVENUES 43,123,682 6,533,500 139,303 215,000 50,000 842,314 REVENUES EXPENDITURES PERSONAL SVCS & EMPLOYEE BENEFITS 24,766,272 1,804,220 PURCHASED/CONTRACTED SERVICES 8,387,374 3,861,200 139,903 125,000 20,000 748,314 SUPPLIES 2,674,248 297,500 50,000 10,000 73,000 CAPITAL OUTLAYS 2,452,759 115,000 40,000 20,000 21,000 INTERFUND/INTERDEPARTMENTAL CHARGES 847,750 381,192 OTHER COSTS 2,625,189 74,388 OTHER FINANCING USES 161,629 DEBT SERVICE 1,208,461 TOTAL EXPENDITURES 43,123,682 6,533,500 139,903 215,000 50,000 842,314
Fund Summaries (Cont.)
MOTEL TAX TAX FUND HOTEL MOTEL CITY OF DVILLE PUBLIC PUBLIC ALLOCATION (CONFERENCE TAX FUND RENTAL DOUGLASVILLE PURPOSE SAFETY DEBT CLASSIFICATION DISTRICTFUND CENTER) (CVB) CAR DEV. AUTHORITY CORP SERVICE REVENUES TAXES 2,370,837 240,000 1,629,673 LICENSES & PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES 519,166 FINES & FORFEITURES INVESTMENTINCOME 20,000 50,000 2,500 1,500 1,350 8,027 MISCELLANEOUS 75,900 1,500 OTHER FINANCING SOURCES 2,404,033 1,413,509 167,375 543,321 CONTRIBUTIONS & DONATIONS 500 TOTAL REVENUES 2,390,837 3,049,099 1,418,009 241,500 167,375 544,671 1,637,700 EXPENDITURES PERSONAL SVCS & EMPLOYEE BENEFITS 598,708 PURCHASED/CONTRACTED SERVICES 196,432 1,335,163 155,375 25,750 SUPPLIES 151,337 1,000 CAPITAL OUTLAYS 1,079,680 INTERFUND/INTERDEPARTMENTAL CHARGES 800 OTHER COSTS 64,867 81,046 OTHER FINANCING USES 2,390,837 241,500 12,000 DEBT SERVICE 958,075 518,921 1,637,700 TOTAL EXPENDITURES 2,390,837 3,049,099 1,418,009 241,500 167,375 544,671 1,637,700
HOTEL
Multi-Year Fund Summaries
ARPA LOCAL JD PARK CAPITAL FISCAL PROJECT AMPHITHEATER RECOVERY CONSTRUCTION CONSTRUCTION CLASSIFICATION FUNDS FUND FUND REVENUES TAXES LICENSES & PERMITS INTERGOVERNMENTAL 12,341,628 CHARGES FOR SERVICES FINES & FORFEITURES INVESTMENTINCOME 150,000 MISCELLANEOUS OTHER FINANCING SOURCES 738,690 24,900,000 15,667,130 CONTRIBUTIONS & DONATIONS TOTAL REVENUES 13,230,318 24,900,000 15,667,130 EXPENDITURES PERSONAL SVCS & EMPLOYEE BENEFITS 2,199,999 PURCHASED/CONTRACTED SERVICES 1,024,852 611,605 SUPPLIES 51,539 CAPITAL OUTLAYS 10,978,780 19,625,281 12,285,308 INTERFUND/INTERDEPARTMENTAL CHARGES OTHER COSTS 2,115,013 2,546,935 OTHER FINANCING USES DEBT SERVICE 2,134,854 233,282 TOTAL EXPENDITURES 13,230,318 24,900,000 15,677,130
Closing Notes And Remarks
Budget Adoption Dates:
❖
Thursday, March 30,2023 at 5:30PM EST
Voting Session at Special Called Meeting
❖ Budget Document Can Be Found Online at:
https://www.douglasvillega.gov/government/city departments/finance
Comments From Citizens
