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Transcript of 1 1 Your 2010 DeKalb County Budget Delivering the Services You Expect and Deserve Making Wise Use of...
11
Your 2010 DeKalb County
BudgetDelivering the Services You Expect and Deserve
Making Wise Use of Your Tax Dollars
222
Budget Process: Important Dates
Departments Submit Requests August 28, 2009
CEO Submits Budget to BOC December 15, 2009
CEO Neighborhood Budget Gatherings January – February 2010
BOC Budget Committee Review January – February 2010
BOC Public Hearings February 9 & 23, 2010
BOC Adopts Budget February 23, 2010
BOC sets Millage Rates June 8, 2010
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
33
Challenging Economic Environment
Loss of Property Tax Digest by $1 Billion HB 233 (Moratorium on Reassessments through 2011) SB 55 (Consider Foreclosure Sales) HB 595 (Freeze on Homestead Increases)
Loss of Sales Tax Receipts 2007 $100.6 million 2008 $ 95.3 million 2009 $ 87.5 million
Loss of Revenue from Dunwoody & HB 264 Loss of $19+ Million
Loss of State Homeowner Tax Relief Grant in ’09 & ‘10 Loss of $16.3 Million
Loss of New Construction Activities Loss of $7.5 million/year
27th Payday: $13 million
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
4
Tax Funds Budget2001 - 2010
419
446
493503
537
581
631 636
607
583
400
450
500
550
600
650
Millions
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
555
RevenuesTax Funds
2010
Sales Tax (HOST) $88.3
Property Taxes (Residential & Commercial) 348.9
Excise Taxes 35.8
Licensing 20.3
Federal, State and Local Government 4.3
Fines 32.3
Other 39.9
Fund Balance 12.8
Total*
*Before prior year encumbrances.
$582.7
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
6
DeKalb County Population(thousands)
650000
660000
670000
680000
690000
700000
710000
720000
730000
740000
2001 2002 2003 2004 2005 2006 2007 2008 2009
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & Homestead`HOST & Homestead`
77
Priorities in 2010
A Balanced Budget Cut Spending
Increase Revenue
Continue Our Advances in Public Safety
Better Customer Service
Fiscal Accountability
Minimize Tax Burden on Citizens
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
888
Priorities in 2010
Balanced Budget Means
Appropriations = Anticipated Revenues
As Required by State Law
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
99
Priorities in 2010
Balanced BudgetSpending Cuts2009 Spending Cuts $17.9 million
2010 Spending Cuts Public Safety $4.6 million Courts & Jail $1.9 million Information Systems $4.3 million Facilities Management $2.5 million General Administration $3.2 million Human Services $2.7 million Public Works $3.9 million Parks & Libraries $2.8 million Debt Service $0.8 million Hospital $0.1 million Capital Projects $3.1 million Budgetary Reserves $4.2 million
$52.0 Million
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
10
Tax Funds Expenditure Budget2008 – 2010
By Major Category
0
100
200
300
400
500
600
700
2008 2009 2010
Millions
Holding Accounts
Retirement Services
Other Financing
Debt Services
Other Costs
Interfund
Capital Outlays
Supplies
Purchased Services
Personal Services
636 606 583Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
1111
Priorities in 2010
Balanced BudgetIncrease Revenue Fees
Recorders Court $2.6 million
Fire & Rescue $1.2 million
Performing Arts / Golf $0.5 million
Millage Increase
1.25 Public Safety $20.4 million
0.61 General $9.9 million
Professional & Training $375 thousand
Uncollected Revenue $3.9 million
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
1212
Priorities in 2010
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
1313
Priorities in 2010
Public Safety Institute Electronic Traffic Violation
Ticketing
Improve Recorder’s Court processes
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
1414
Priorities in 2010
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
Better Customer Service 1% Merit Increment
Additional Training to Downsized Workforce
1515
Priorities in 2010
Fiscal Accountability Establish Office of Inspector General
To Control Waste, Fraud, & Abuse
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
161616
Priorities for 2010
Minimize Tax Burden on Citizens
Utilize Homestead Exemption at 95% of HOST Receipts
Continue suspension of Sick Leave Incentives
Continue Monitoring of Overtime
Continue suspension of Vehicle Replacements, except Public Safety
Rebuild Your “Rainy Day” Fund
Adjustment of Assessment Values
Budget ProcessBudget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
171717
2010 Revenues
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
Sales Tax15.2%
Property Tax59.9%
Fund Balance
2%
Fines5.5%
Other Govts.0.7%
Other6.8%
Licenses/Excise10%
181818
7%
5%
10%
4%
3%
3%3%
2%
3%
1%4%
31%
24%
Public Safety
Courts
Gen. Govt.
Human Services
Public Works
Parks & Libraries
Debt Service
Hospital
Budgetary Reserves
Capital Projects
Facilities Management
Information Systems
Miscellaneous
2010 Budget Components
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
191919
Budget Changes from 2009
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
2010* 2009 $ Change Percentage
Public Safety $179 $183 (4.6) -2.5%
Courts & Jail 142 144 (1.9) -1.3%
Information System s 19 23 (4.3) -18.9%
Facilities Management 16 19 (2.5) -13.5%
General Admin. 43 46 (3.2) -6.9%
Hum an Services 13 16 (2.7) -17.0%
Public W orks 23 27 (3.9) -14.4%
Parks & Libraries 30 33 (2.8) -8.5%
Debt Service 56 55 0.8 1.4%
Hospital 23 24 (0.1) -0.5%
Other 19 10 8.6 85.5%
Capital Projects 7 10 (3.1) -31.9%
Budgetary Reserves 12 16 (4.2) -25.8%
Total $583 $607 (24.0) -4.0% In m illions *B efore P rio r Y ears ’ E ncum brances
202020
Operating Expenditure Trends(in millions)
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
$0
$20
$40
$60
$80
$100
$120
$140
$160
$180
$200
PublicSafety
Courts &Jail
General HumanServices
PublicWorks*
Parks &Library*
2004
2005
2006
2007
2008
2009
2010
*Does not include bond proceeds for capital projects.
212121
Budget SummaryTax Funds Only
Budget Process Budget Process
CEO SummaryCEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
2008 Adopted Budget $636.5
2009 Adopted Budget $606.7
2010 Requests from Departments $686.4
2010 Recommended Base Budget $582.7
In millions
222222
DeKalb’s Contributions to Grady
County advanced $5M in 2007. Debt Service is based upon ratio of indigent populations from DeKalb and Fulton. Average annual total is $22,187,527 for 2005-2008.
Operations Debt
Service
Total
2006 15,911,093 6,074,416 21,985,509
2007 20,867,099 6,431,138 27,298,237
2008 10,867,099 6,993,964 17,861,063
2009 16,011,516 7,602,415 23,613,931
2010 15,885,089 7,602,415 23,487,504
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
232323
Enterprise Funds
Enterprise Fund is a self-sustaining fund primarily supported from user charges
Watershed Management has been impacted by conservation and rates
Sanitation revenues and expenses were reduced due to economic factors
Airport revenues remained level
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
242424
Enterprise Funds Budget Summary
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HomesteadHOST & Homestead
Watershed Management2008 $170,921,8962009 $161,373,1322010 $196,021,109Positions 914
Sanitation 2008 $80,998,336 2009 $71,303,910 2010 $69,852,973 Positions 742
Airport
2008 $9,012,595 2009 $11,942,690 2010 $11,620,517
Positions 27
252525
Local Government ComparisonCost of Water & Sewer, Sanitation and Taxes
for a $200,000 Home
Average Water Usage 7,000 gallons per month. Excludes State & School Taxes. *Before 2010 Millage Increases in other counties.
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HOST & HomesteadHomestead
$0 $500 $1,000 $1,500 $2,000 $2,500
Fulton*
Atl/DeKalb
Atl/Fulton*
Gwinnett
Cobb*
Henry
Douglas
Rockdale
Clayton
Fayette
DeKalb
Water & Sewer Sanitation Taxes
262626
Tax Savingson $200,000 Home in 2010
With HOST
Without HOST
County Operations $598.11 $1,174.60
Bonds 155.20 155.20
Schools 1,551.15 1,551.15
State 19.50 19.50
Total $2,323.96 $2,900.45
HOST Savings $576.49 Spending Equivalent $57,649.00
After Standard Exemption in Unincorporated DeKalb County
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HOST & HomesteadHomestead
272727
Where Your Tax Dollar Is Spent
Homestead property taxes.
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HOST & HomesteadHomestead
Total Schools66.7%
State0.8%
County Debt6.7%
County Operations25.7%
2828
Comparison of Homestead Taxes
Unincorporated Areas Average Home Value in 2008 of $222,284 County Tax equals $591.52
Average Home Value in 2010 of $213,200 County Tax equals $808.66 Adjust for State HTRC -112.88 Adjust for Dunwoody - 29.13 Net After Adjustments $666.65
Change from 2008 to 2010: $75.13
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HOST & HomesteadHomestead
292929
Budget ProcessBudget Process
CEO Summary CEO Summary
RevenuesRevenues
ExpendituresExpenditures
AnalysisAnalysis
HOST & HOST & HomesteadHomestead
After Standard Exemption and HOST Credit.
Homestead Operating TaxesDeKalb: “The Best Deal in Town”
Home Value DeKalb Cobb Fulton Gwinnett
$200,000 $ 598.11 $656.60 $1,198.60 $840.00
$300,000 939.88 1,031.80 1,936.20 1,320.00
$400,000 1,281.66 1,407.00 2,673.80 1,800.00
$500,000 1,623.43 1,782.20 3,411.40 2,280.00
303030
Summary
1. We Continue To Face Declining Revenue
Due to State & National economic recession
Due to incorporation of Dunwoody & HB 264
Due to State’s canceling of HTRG credit
Due to State legislation “freezing” residential and commercial values (2009 - 2011)
313131
Summary
2. Priorities A Balanced Budget
Cut Spending
Increase Revenue
Continue Our Advances in Public Safety
Better Customer Service
Fiscal Accountability
Minimize Tax Burden on Citizens
323232
Your 2010 DeKalb County BudgetDelivering the Services You Expect and Deserve
Making Wise Use of Your Tax Dollars
3. Questions and Comments
343434
Your 2010 DeKalb County BudgetNeighborhood Budget Gatherings 7:00 - 8:30 p.m.
McNair Academy2162 Second Ave
Decatur1/12/2010
Druid Hills HS1798 Haygood Drive
Atlanta1/14/2010
Chapel Hill MS3535 Dogwood Farms Rd
Decatur1/19/2010
East Lake YMCA275 E. Lake Blvd
Atlanta1/21/2010
Arabia Mountain HS6610 Brownsmill Rd
Lithonia1/25/2010
Montgomery Elementary3995 Ashford Dunwoody Rd
Atlanta1/26/2010 Tucker Recreation Ctr
4898 La Vista RdTucker
1/2/2010
Cedar Grove HS2360 River Rd
Ellenwood2/4/2010
Stephenson MS922 Stephenson Rd
Stone Mountain2/9/2010
St. Timothy’s United Methodist Church5365 Memorial Drive
Stone Mountain2/11/2010
Torah Day School1985 La Vista Rd
Atlanta2/16/2010
Berean Church2201 Young RdStone Mountain
2/18/2010