Finance
DIRECTOR: KARIN CALLAN
TOPICS:
1. General Fund Revenues
2. General Fund Expenses
3. Fund Balance
4. Debt
General Fund Revenues
GOVERNMENT USES FUND ACCOUNTING
REVENUES = EXPENSES
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
Sales Tax : 7% in Douglas County
SPLOST STATE
Tax 24% of Total Revenue Cities/ Counties SPLIT BOE
Sales Tax %
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
City of Douglasville
Sales Tax History Five-Year Projections
2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 % Change 11% 11% 5% 8% 14% 3% 6% 8% 8% 8% 6% 11% 11% 5% 8% 14% 3% 6% 8% 8% 8% 6% $0 $0 $0 $0 $0 $0 $0 $0 $0 Axis Title % Change 2023 : From 28.47 to 25.50 2026 : From25.50 to 26.50
Millage Rate
MAINTENANCE AND OPERATIONS
BOND MILLAGE RATE
Property Tax : Millage Rate
3.854 3.854 3.854 3.854 3.854 3.853 5.784 7.534 6.911 6.911 7.211 7.211 7.211 7.211 7.211 8.211 8.211 8.211 0 0 1.215 1.55 1.643 1.643 1.67 1.616 1.526 1.35 1.24 1.12 1.068 0.9 0.9 2.05 2.04 2.03 0 1 2 3 4 5 6 7 8 9 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 M&O BOND MILLAGE
+1.00
Property Values : Rate of Increase
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 inc/dec -11.99% -1.66% -4.22% -1.75% -0.91% 4.95% 5.37% 6.77% 13.43% 7.75% 5.33% 12.87% -11.99% -1.66% -4.22% -1.75% -0.91% 4.95% 5.37% 6.77% 13.43% 7.75% 5.33% 12.87% -15.00% -10.00% -5.00% 0.00% 5.00% 10.00% 15.00%
General Fund Expenses
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 $
15,904,651 37%
2,452,759
6%
to Capital Outlays and Other Expenditures Personnel Services
Capital Outlay
PERSONNEL SERVICES Compared
24,766,272 57%
Other Expenditures
Fire Services and Animal Control Five–Year Outlook
July 2022-June 2023 July 2023-June 2024 July 2024-June 2025 July 2025-June 2026 July 2026-June 2027 July 2027-June 2028 Fire Services $1,600,000.00 $1,600,000.00 $3,050,000.00 $4,567,500.00 $4,704,525.00 $4,845,660.75 Animal Control $250,000.00 $250,000.00 $323,065.00 $402,071.95 $414,134.11 $426,558.13 $$1,000,000.00 $2,000,000.00 $3,000,000.00 $4,000,000.00 $5,000,000.00 $6,000,000.00
FUND BALANCE :
FY 22 AUDITED FUND BALANCE= $25,983,366 FY 22 Rev= $38,811,831 33%= $12,807,904 50% = $19,405,915
No less than a minimum of 33% of operating revenues Measured at the end of the fiscal year With a goal of 50%
What is stated in Fund Balance policy ?
8,799,775 6,354,443 5,480,501 5,326,868 6,097,136 8,658,815 10,096,493 12,185,372 14,487,097 15,537,559 21,005,015 25,983,366 $$5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 $6.5 million 50% Fund balance perpolicy
Balance History
Audited Results
Unassigned Fund
: 2022
DEBT SERVICE:
CURRENT DEBT
FUTURE DEBT RETIREMENT
City of Douglasville : Debt Retirement schedule
Project Retirement Date Annual Payment Funding Source Public Services Building Duralee Lane Revenue Bonds 2026 $526,000 Lease Payments from state agencies Public Safety Building GO Bonds 2029 $1,600,000 Bond Levy Conference Center Revenue Bonds 2035 $964,000 Hotel Motel Tax West Pines Bonds Revenue Bonds 2035 $257,119 General Fund Jesse Davis Park GO Bonds 2047 $1,500,850 Bond Levy Amphitheater Revenue Bonds 2047 $ 809,774 General Fund
Total Debt Total
$0 $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 $80,000,000 2014 2015 2016 2017 2018 2019 2020 2021 2022
Debt
The City of Douglasville received the Government Finance Officers Association
Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report for fiscal year 2022. The award recognizes state and local governments that go beyond the minimum requirements of the generally accepted accounting principles to prepare comprehensive annual financial reports that provide evidence of full transparency.
The City of Douglasville received the Government Finance Officers Distinguished Budget Presentation Award for the fiscal year 2022. The award represents a significant achievement by the City. It reflects the commitment of the governing body and staff to meeting the highest principles of governmental budgeting. In order to receive the budget award, the entity had to satisfy nationally recognized guidelines for effective budget presentation. These guidelines are designated to assess how well an entity’s budget serves as:
▪ A policy document
▪ A financial plan
▪ An operations guide
▪ A communications device
Community Development
DIRECTOR: SHAYLA REED
BUILDING DIVISION CONSTRUCTION PROJECTS
WARD 5
Commercial Projects
❖ Homewood Suites: 777 BobArnold Boulevard
New Construction - Permit Application Phase
-Projected Completion Date: Pending
❖ Microsoft DataCenter: 1601 N RiverRoad
New Construction -Beginning Stages of Construction
-Projected Completion Date: Fall 2024
❖ Flexential Douglasville Data Center: 1700 N RiverRoad
New Construction- Actively Under Construction
-Projected Completion Date: Fall 2024
❖ Spec Warehouse: 1750 N RiverRoad
New Construction -Actively Under Construction
-Projected Completion Date: Fall 2024
❖ Just Love Coffee- 1851 Market Street
Interior Remodel to Existing Structure -Actively Under Construction
-Projected Completion Date: August 2023
❖ Tributary ResiaRetail Shop: 1851 Market Street
New Construction- Project currently on hold due to Revision Submittal
-Projected Completion Date: September 2023
❖ Spec Warehouse: 1250 Blairs Bridge Road
New Construction -Actively Under Construction
-Projected Completion Date: October 2023
❖ Spec Warehouse: 1330 Mount Vernon Road
New Construction- Actively Under Construction
-Projected Completion Date: November 2023
❖ Riverside WestSpec Warehouses: Parcel Number 0162-015-0030 (Commerce Way & Roberts Drive)
New Construction -Actively Under Construction (Building 1 & 2)
-Projected Completion Date: November 2023
❖ BeyondWater, Wines, & Spirits- 991Thornton Road
New Construction- Actively Under Construction
-Projected Completion Date: December 2023
Single-Family/Multi-Family Residential Projects
❖Tributary PhaseC2A:Tributary at NewManchester
TotalNumber of Single-Family Lots:67
-Projected Start Date: June/July 2023
-
Projected Completion Date: Fall 2025
❖SweetwaterVistaApartments:1905RiversideParkway
TotalNumber ofUnits: 300
-Project Completed
❖Tributary ResiaApartments& Lofts:1851MarketStreet
TotalNumber ofUnits: 433 (420 apts.& 13 lofts)
Apartments: Actively Under Construction
-Projected Completion Date: Fall 2023
Lofts: Project Completed
❖ElanatSweetwaterCreekApartments:1065PrestonBoulevard
TotalNumber ofUnits: 360
Actively Under Construction
-Projected Completion Date: December 2023
❖Emblem RiversideApartments: 1551RiversideParkway
TotalNumber ofUnits: 320
PhaseOne: Project Completed
PhaseTwo:Actively Under Construction
-Projected Completion Date: Spring 2024
Potential Projects
Heron Mill Apartments: ParcelNumber 0171-015-0001
Riverside Parkway
Total Number of Units: 442
❖
CODE COMPLIANCE DIVISIONCommon Code Violation within Ward 5 • Unregistered/Inoperable Vehicles
CODE COMPLIANCE DIVISION Common Code Violation within Ward 5
• Oversized Vehicle Parking
CODE COMPLIANCE DIVISION
Common Code ViolationWithin Ward 5
• Fencing over 6 Feet Installed Without Pemits
CODE COMPLIANCE
DIVISION
Common Code Violation
Within Ward 5
• AdditionsBeing Installed Without Permit's.
Parks & Recreation
DIRECTOR: CHRIS BASS
Douglasville Parks and Recreation
Parksand Facilities
RenovateMill Village Park
RenovateWilling Workers Park
RenovateWest Pines Clubhouse
Address Playground Accessibility:
Pathways and surfaces
JessieDavisPark
• New pavilionswith restrooms
• New ADA Playground
• Synthetic Turf Football Field
• Gymnasium with two full courts
• Community Center
• Senior Center
• 5,200 sf swimming pool
• Additional parking
Recreation ProgramDivision
SeniorProgramSection
Jessie Davis Park
600 + Older Adults participated
Programs - Line Dancing, Bingo, Cards, Chair Aerobics, Walking Club. Events – Senior Wellness Walk, Mothers Day Hat & Tea Brunch, Senior Trunk or Treat, Easter Celebration.
AthleticsDivision
Highlights
Hosted 7 major baseball/softball tournaments at Hunter Memorial Park
Offered youth volleyball leagueat Jessie Davis Park. 120= participants.
Offered 6 different sports camps
1100 + Youth served in 2022
Public Services
DIRECTOR: GREG ROBERTS
Road Resurfacing 2023 LMIG
LOCAL MAINTENANCE & IMPROVEMENT GRANT
❖ $356,314.38 available from GDOT
❖ $106,894.31 required from City (30% match)
❖ $2 million project
❖ 19 proposed streets, 4.34 miles
❖ Selected from 2022 AECOM Pavement Assessment
❖ Construction to start June 2023
New Recycle Center
ACCEPTED ITEMS FOR RECYCLING:
Paper
Cardboard
Plastic - #1 & #2 only
Glass (food grade jars & bottles only)
Metal Electronics
EXPECTED OPENING WINTER 2024