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04-22-2013-Packet
Joe Lockwood, Mayor CITY COUNCIL Karen Thurman Matt Kunz Bill Lusk Burt Hewitt Joe Longoria Lance Large CITY COUNCIL CHAMBERS City Hall, Suite 107E Monday, April 22, 2013 Regular Council Meeting Agenda 6:00 PM INVOCATION - Remco Brommet, Chaplain for City of Milton Police and Fire CALL TO ORDER 1) ROLL CALL 2) PLEDGE OF ALLEGIANCE (Led by the Mayor) 3) APPROVAL OF MEETING AGENDA (Add or remove items from the agenda) (Agenda Item No. 13-097) 4) PUBLIC COMMENT 5) CONSENT AGENDA 1. Approval of the March 26, 2013 Special Called City Council Meeting Minutes. (Agenda Item No. 13-098) (Sudie Gordon, City Clerk) MILTON CITY COUNCIL REGULAR COUNCIL MEETING APRIL 22, 2013 Page 2 of 5 Persons needing special accommodations in order to participate in any City meeting should call 678-242-2500. 2. Approval of the April 8, 2013 Regular City Council Meeting Minutes. (Agenda Item No. 13-099) (Sudie Gordon, City Clerk) 3. Approval of the April 15, 2013 Work Session Meeting Minutes. (Agenda Item No. 13-100) (Sudie Gordon, City Clerk) 4. Approval of the Financial Statements for the Period Ending March, 2013. (Agenda Item No. 13-101) (Stacey Inglis, Assistant City Manager) 6) REPORTS AND PRESENTATIONS 1. Proclamation Recognizing Arbor Day (Presented by Mayor Joe Lockwood) 2. Proclamation Recognizing Building Safety Month. (Presented by Mayor Joe Lockwood) 3. Update on the SR 372 (Crabapple Road/Birmingham Hwy) Intersection Improvements in the Downtown Crabapple Area. (Carter Lucas, Public Works Director) 4. Presentation of the City of Milton FY 2012 Annual Audit. (Presented by Adam M. Fraley, CPA, Mauldin & Jenkins) 7) FIRST PRESENTATION (None) 8) PUBLIC HEARING 1. Consideration of an Ordinance to Adopt Amendments to the Fiscal 2013 Budget for Each Fund of the City of Milton, Georgia Amending the Amounts Shown in Each Budget as Expenditures, Amending the Several Items of Revenue Anticipations, Prohibiting Expenditures to Exceed Appropriations, and Prohibiting Expenditures to Exceed Actual Funding Available. (Agenda Item No. 13-088) (First Presentation at April 8, 2013 Regular Council Meeting ) (Discussed at April 15, 2013 Council Work Session) (Stacey Inglis, Assistant City Manager) MILTON CITY COUNCIL REGULAR COUNCIL MEETING APRIL 22, 2013 Page 3 of 5 Persons needing special accommodations in order to participate in any City meeting should call 678-242-2500. ALCOHOL BEVERAGE LICENSE APPLICATION (PUBLIC HEARING) 2. Consideration of the Approval for the Issuance of an Alcohol Beverage License to Alpharetta Athletic Club Manager, LLC d/b/a Alpharetta Athletic Club Located at 3430 Highway 9, Milton, Georgia 30004. The Applicant is Bruce Gerlander – Consumption on Premises – Wine, Malt Beverages and Distilled Spirits. (Agenda Item No. 13-102) (Stacey Inglis, Assistant City Manager) 3. Consideration of the Approval for the Issuance of an Alcohol Beverage License to Alpharetta Athletic Club Manager, LLC d/b/a Alpharetta Athletic Club Located at 1785 Dinsmore Road, Milton, Georgia 30004. The Applicant is Bruce Gerlander – Consumption on Premises – Wine, Malt Beverages and Distilled Spirits. (Agenda Item No. 13-103) (Stacey Inglis, Assistant City Manager) 9) ZONING AGENDA 1. Consideration of RZ13-03 – To delete Article VII, Division 5A-Deerfield Plan of the Highway 9 Overlay District and concurrently adopt a new Article XX, Deerfield/Highway 9 Form Based Code. (Agenda Item No. 13-060) (First Presentation at March 4, 2013 Regular Council Meeting ) (Discussed at March 11, 2013 Council Work Session) (Kathleen Field, Community Development Director) 2. Consideration of U13-01/VC13-02 – Birmingham Highway (SR 372) East Side, Luca Gianturco for a Use Permit for one baseball field and an 8,800 square foot barn. A concurrent variance is also requested to delete the 75 foot buffer and 10 foot improvement setback adjacent to AG-1/Residentially used property and provide a 50 foot setback along the north and east property lines. [Section 64-114(3)(b)] (Agenda Item No. 13-089) (First Presentation at April 8, 2013 Regular Council Meeting) (Kathleen Field, Community Development Director) 3. Consideration of T13-01 – AT&T and American Towers, LLC and AT&T Mobility Corporation, 14295 Birmingham Highway, Ellen Smith for a new 140 foot tall (145 foot including screening tree branches) and related antennas and equipment wireless telecommunications facility designed as a tree. (Agenda Item No. 13-090) (First Presentation at April 8, 2013 Regular Council Meeting) (Kathleen Field, Community Development Director) MILTON CITY COUNCIL REGULAR COUNCIL MEETING APRIL 22, 2013 Page 4 of 5 Persons needing special accommodations in order to participate in any City meeting should call 678-242-2500. 4. Consideration of RZ13-08 – To adopt a new Use Permit within Article IX, Division 5, Miscellaneous Uses, Section 64-1840 – Barns or Riding Areas. (Agenda Item No. 13-091) (First Presentation at April 8, 2013 Regular Council Meeting) (Discussed at April 15, 2013 Council Work Session) (Kathleen Field, Community Development Director) 5. Consideration of RZ13-09 – To Amend Chapter 64, Zoning Ordinance, Article I, In General, Sec. 64-1 Definitions as it pertains to Barns and Riding Areas. (Agenda Item No. 13-092) (First Presentation at April 8, 2013 Regular Council Meeting) (Discussed at April 15, 2013 Council Work Session) (Kathleen Field, Community Development Director) 10) UNFINISHED BUSINESS 1. Consideration of an Ordinance to Adopt Amendments to the Fiscal 2013 Budget for Each Fund of the City of Milton, Georgia Amending the Amounts Shown in Each Budget as Expenditures, Amending the Several Items of Revenue Anticipations, Prohibiting Expenditures to Exceed Appropriations, and Prohibiting Expenditures to Exceed Actual Funding Available. (Agenda Item No. 13-088) (First Presentation at April 8, 2013 Regular Council Meeting ) (Discussed at April 15, 2013 Council Work Session) (Public Hearing Heard on April 22, 2013) (Stacey Inglis, Assistant City Manager) 11) NEW BUSINESS 1. Consideration of a Conflict Waiver Regarding Jarrard & Davis, LLP’s Representation of the City of Milton in Relation to Brooks Land, Inc., Debtor /Jordan Lubin, Movant, v. Forsyth County, Georgia, Forsyth Tax Commissioner, City of Milton, Georgia, PNC Bank, N.A. (Agenda Item No. 13-104) (Ken Jarrard, City Attorney) 12) MAYOR AND COUNCIL REPORTS 13) STAFF REPORTS 14) EXECUTIVE SESSION (if needed) MILTON CITY COUNCIL REGULAR COUNCIL MEETING APRIL 22, 2013 Page 5 of 5 Persons needing special accommodations in order to participate in any City meeting should call 678-242-2500. 15) ADJOURNMENT (Agenda Item No. 13-105) The minutes will be Provided electronically WN eNl City of Milton 13000 Deerfield Parkway, Suite 107, Milton, Georgia 30004 CITY COUNCIL AGENDA ITEM TO: City Council DATE: April 16, 2013 FROM: City Manager AGENDA ITEM: Approval of the Financial Statements for the Period Ending March, 2013, MEETING DATE: Monday, April 22, 2013 Regular Meeting BACKGROUND INFORMATION: (Attach additional pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: APPROVED () NOT APPROVED CI TY A TTORNEY APPROVAL REQUIRED: (} YES (kN O CITY ATTORNEY REVIEW REQUIRED: () YES kO APPROVAL BY CITY ATTORNEY ()APPROVED (} NOTAPPROVED PLACED ON AGENDA FOR: 0'{Z- 7 13 REMARKS: To: Honorable Mayor and City Council Members From: Stacey Inglis, Assistant City Manager Date: Submitted on April 16, 2013 for the April 22, 2013 Regular Council Meeting Agenda Item: Financial Statements for Period 6 – March 2013 Overview and Financial Highlights: General Fund Revenue collections for the General Fund are 1.7% over what is anticipated for the sixth period of the fiscal year. Total expenditures to-date are $8,963,541 and are 4.4% less than expected for this period of the fiscal year. Capital Project Fund Expenditures within this fund continue to occur on a project-by-project basis. With a total project expenditure budget of $12,002,179, capital expenditures-to-date total $2,752,914. 1 City of Milton STATEMENT OF REVENUES & EXPENDITURES General Fund For the Period Ending March 2013 Actual Budgeted Variance over/(under)Actual Budgeted Variance over/(under) Property Tax 8,048,100 18,900 19,843 (943) 244,563 241,543 3,020 Motor Vehicle Tax 550,000 48,193 45,833 2,359 241,879 229,167 12,713 Intangible Tax 200,000 19,407 16,667 2,740 111,494 83,333 28,160 Real Estate Transfer Tax 40,000 4,691 3,333 1,358 20,375 16,667 3,708 Franchise Fees 1,700,000 70,712 - 70,712 655,776 627,500 28,276 Local Option Sales Tax 4,000,000 313,395 333,333 (19,938) 1,685,881 1,666,667 19,214 Alcohol Beverage Excise Tax 280,000 19,149 23,333 (4,185) 122,200 116,667 5,534 Business & Occupation Tax 585,000 227,296 351,000 (123,704) 370,175 438,750 (68,575) Insurance Premium Tax 1,500,000 - - - - - - Financial Institution Tax 30,000 33,918 30,000 3,918 33,918 30,000 3,918 Penalties & Interest 36,200 1,449 3,017 (1,568) 21,628 15,208 6,420 Alcohol Beverage Licenses 134,000 9,000 - 9,000 140,450 134,000 6,450 Other Non-Business Permits/Licenses 9,400 2,077 1,100 977 5,278 4,672 606 Zoning & Land Disturbance Permits 27,500 24,739 2,292 22,447 38,595 13,750 24,845 Building Permits 240,000 35,492 20,000 15,492 185,769 120,000 65,769 Other Charges for Service 412,470 60,565 50,586 9,979 219,389 223,085 (3,696) Municipal Court Fines 461,000 39,700 38,417 1,283 154,545 230,500 (75,955) Interest Earnings 15,000 1,809 - 1,809 11,396 7,500 3,896 Contributions & Donations - 732 - 732 4,675 - 4,675 Other Revenue 25,440 4,598 625 3,973 23,709 12,720 10,989 Other Financing Sources 44,000 5,651 800 4,851 15,453 22,000 (6,547) Total Revenues 18,338,110 941,470 940,179 1,291 4,307,148 4,233,729 73,419 Actual Budgeted Variance over/(under)Actual Budgeted Variance over/(under) Mayor and Council 188,877 20,782.96 25,471 (4,688) 94,310 97,740 (3,430) Clerk of the Council 244,172 11,456.45 17,089 (5,632) 96,675 108,087 (11,412) City Manager 306,572 20,403.08 20,926 (523) 125,672 141,112 (15,440) General Administration 39,664 1,411.53 2,764 (1,352) 18,068 23,082 (5,014) Finance 487,331 38,725.04 39,193 (468) 242,310 244,179 (1,869) Legal 230,000 23,267.62 19,167 4,101 71,443 76,667 (5,224) Information Technology 611,976 17,977.40 64,560 (46,583) 314,483 329,761 (15,278) Human Resources 258,354 15,670.49 17,150 (1,480) 107,500 108,480 (981) Risk Management 195,015 13,436.35 16,251 (2,815) 84,876 97,508 (12,632) General Government Buildings 352,402 36,201.76 37,612 (1,410) 153,835 162,444 (8,609) Public Information & Marketing 148,224 13,535.68 12,020 1,516 58,630 65,125 (6,495) Municipal Court 237,712 19,089.90 16,899 2,190 104,043 107,052 (3,009) Police 3,012,510 195,039.61 206,052 (11,012) 1,222,861 1,317,955 (95,094) Fire 4,574,364 266,265.14 303,338 (37,073) 1,962,236 2,041,309 (79,073) EMS Operations 132,250 11,020.83 11,021 (0) 66,125 66,125 (0) Public Works 1,643,698 94,806.31 174,069 (79,263) 617,503 725,850 (108,347) Parks & Recreation 581,826 15,315.41 19,125 (3,809) 135,201 162,630 (27,430) Community Development 906,467 61,960.89 62,905 (944) 388,016 396,889 (8,873) Debt Service - Capital Lease Payment 90,770 - - - 90,769 90,769 - Operating Transfers to Other Funds 6,024,288 521,925.52 521,926 - 3,008,987 3,008,987 - Operating Reserve 142,422 - - - - - - Total expenditures 20,408,894 1,398,292 1,587,537 (189,245)8,963,541 9,371,750 (408,209) Net Income/(Loss)(2,070,784)(456,822)(4,656,393) Revenues Annual Budget Current Month Year-to-Date Operating Expenditures Annual Budget Current Month Year-to-Date 2 Original Budgeted Amounts Current Period Actuals Year-to-Date Actuals Variance with Final Budget - Positive (Negative) REVENUES Milton Roundup Vendor Fee 1,275$ -$ 570$ (705)$ Earth Day Vendor Fee 1,500 525 750 (750) Interest Revenues 100 3 20 (80) Milton Roundup Sponsor 5,000 - 10,881 5,881 Earth Day Sponsor 2,000 3,000 4,000 2,000 Concert Sponsor - - - - Mayor's Run Sponsor 1,500 - 2,250 750 Donations/Better World Books - - - - T-shirt Sales - - - - Mayor's Run Reg. Fees 2,250 - 1,590 (660) Roundup Food Sales - - 642 642 Total revenues 13,625$ 3,528$ 20,704$ 7,079$ EXPENDITURES Current: Special Events 59,925$ 1,246$ 33,469$ 26,456$ Total Expenditures 59,925$ 1,246$ 33,469$ 26,456$ OTHER FINANCING SOURCES (USES) Transfers in from Hotel/Motel Tax Fund 30,000$ 4,627$ 23,074$ (6,926)$ Total other financing sources and uses 30,000$ 4,627$ 23,074$ (6,926)$ Net change in fund balances (16,300)$ 10,309$ Fund balances - beginning 38,475 38,475 Fund balances - ending 22,175$ 48,784$ City of Milton Special Events Fund Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual For the Period Ended March 31, 2013 3 Original Budgeted Amounts Current Period Actuals Year-to-Date Actuals Variance with Final Budget - Positive (Negative) REVENUES Cash Confiscations/State Funds -$ -$ -$ -$ Cash Confiscations/Fed Funds/US Marshal - - - - Cash Confiscations/HIDTA - 17,979 23,803 Interest Revenues/State Funds - 4 19 19 Interest Revenues/Federal Funds - 2 12 Realized Gain on Investments/State Funds - - - Budgeted Fund Balance - - - - Total revenues -$ 17,985$ 23,834$ 19$ EXPENDITURES Current: Police -$ 5,084$ 5,084$ (5,084)$ Total Expenditures -$ 5,084$ 5,084$ (5,084)$ OTHER FINANCING SOURCES (USES) Transfers in from General Fund -$ -$ -$ -$ Total other financing sources and uses -$ -$ -$ -$ Net change in fund balances -$ 18,750$ Fund balances - beginning 89,080 89,080 Fund balances - ending 89,080$ 107,830$ City of Milton Confiscated Assets Fund Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual For the Period Ended March 31, 2013 4 Original Budgeted Amounts Current Period Actuals Year-to-Date Actuals Variance with Final Budget - Positive (Negative) REVENUES Wireless 911 Fees 785,000$ 28,080$ 261,988$ (523,012)$ Interest Revenue 680 33 319 (361) Total revenues 785,680$ 28,112$ 262,307$ (523,373)$ EXPENDITURES Current: Public Safety 993,599$ 1,639$ 508,438$ 485,161$ Total Expenditures 993,599$ 1,639$ 508,438$ 485,161$ OTHER FINANCING USES Unallocated -$ -$ -$ -$ Total other financing sources and uses -$ -$ -$ -$ Net change in fund balances (207,919)$ (246,131)$ Fund balances - beginning 790,699 790,699 Fund balances - ending 582,780$ 544,568$ City of Milton E-911 Fund Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual For the Period Ended March 31, 2013 5 Original Budgeted Amounts Current Period Actuals Year-to-Date Actuals Variance with Final Budget - Positive (Negative) REVENUES Intergovernmental Revenues SAFER Grant -$ -$ -$ -$ Bulletproof Vest Program - - - - Byrne-JAG Grant - - - - GDCC Mini Grants 10,800 - 21,942 11,142 GEMA Grant - - 754 754 FRESH Grant - - - - Interest Revenues - 1 3 3 Total revenues 10,800$ 1$ 22,699$ 11,899$ EXPENDITURES Current: General Administration 17,230$ -$ 6,055$ 11,175 Police - - 377 (377) Fire 142,994 33,507 71,021 71,973 Parks & Recreation - - - - Total Expenditures 160,224$ 33,507$ 77,453$ 82,771$ Excess of revenues over expenditures (149,424) (33,507) (54,754) 94,670 OTHER FINANCING SOURCES (USES) Transfers in from General Fund 149,424$ 32,354$ 71,555$ (77,869)$ Total other financing sources and uses 149,424$ 32,354$ 71,555$ (77,869)$ Net change in fund balances - 16,801 Fund balances - beginning 3,101 3,101 Fund balances - ending 3,101$ 19,902$ City of Milton Operating Grant Fund Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual For the Period Ended March 31, 2013 6 Original Budgeted Amounts Current Period Actuals Year-to-Date Actuals Variance with Final Budget - Positive (Negative) REVENUES Taxes Hotel/Motel Taxes 50,000$ 4,627$ 23,074$ (26,926)$ Total revenues 50,000$ 4,627$ 23,074$ (26,926)$ OTHER FINANCING SOURCES/(USES) Transfers out to General Fund 20,000$ -$ -$ (20,000)$ Transfers out to Special Events Fund 30,000 4,627$ 23,074$ (6,926) Total other financing sources and uses 50,000$ 4,627$ 23,074$ (26,926)$ Net change in fund balances - - City of Milton Hotel/Motel Tax Fund Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual For the Period Ended March 31, 2013 7 Original Budgeted Amounts Current Period Actuals Year-to-Date Actuals Variance with Final Budget - Positive (Negative) REVENUES Charges for Service Infrastructure Maintenance Fee 60,000$ 355$ 19,807$ (40,193)$ Sidewalk Replacement Account - - - - Crabapple Paving Fee - 1,050 3,150 3,150 Traffic Calming - - 5,800 5,800 Tree Recompense - - 2,500 2,500 Landfill Host Fees 80,000 - 19,437 (60,563) HYA Fees 10,000 - - (10,000) Interest Revenue 5,000 112 1,915 (3,085) Realized Gain or Loss on Investments - - - - Insurance Proceeds/Public Safety - - 10,154 10,154 Insurance Proceeds/Public Works - - - - Atlanta HIDTA Stipend 3,000 - - (3,000) Capital Lease Proceeds - - - - Total revenues 158,000 1,517$ 62,763$ (95,237)$ EXPENDITURES Capital Outlay City Council 78,172$ 17,600$ 41,734$ 72,492$ Police 1,267,759 26,948 159,114 1,108,644 Fire 993,117 - 54,501 938,616 Public Works 7,054,689 24,240 1,165,498 6,590,542 Parks & Recreation 2,543,373 - 1,302,288 1,210,235 Community Development 65,069 3,525 29,779 35,288 Total Capital Outlay 12,002,179$ 72,312$ 2,752,914$ 9,955,817$ Excess of revenues over expenditures (11,844,179) (70,795) (2,690,152) (10,051,054) OTHER FINANCING SOURCES/(USES) Transfers in from General Fund 4,879,890$ 406,658$ 2,439,945$ (2,439,945)$ Unallocated (141,471) - - 141,471 Total other financing sources and uses 4,738,419 406,658 2,439,945 (2,298,474) Net change in fund balances (7,105,760) (250,207) Fund balances - beginning 6,878,897 6,878,897 Fund balances - ending (226,863)$ 6,628,691$ City of Milton Capital Project Fund Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual For the Period Ended March 31, 2013 8 Original Budgeted Amounts Current Period Actuals Year-to-Date Actuals Variance with Final Budget - Positive (Negative) REVENUES Intergovernmental Revenues CDBG 170,000$ -$ -$ (170,000)$ LMIG Funds - 248,811 248,811 248,811 GDOT HPP Funds 7,559,147 72,013 72,013 (7,466,414) LCI Funds 100,000 - - (100,000) GA Urban Forestry Grant - - 20,000 20,000 MARTA Grant 177,355 - - (177,355) Deerfield @ Morris Grant 350,000 - - (350,000) SR 9 @ Bethany Bend Grant 60,000 - - (60,000) GDOT-Signage/Landscaping 9,000 - - (9,000) Interest Revenues 1,500 67 765 (735) Total revenues 8,427,002$ 320,892$ 341,590$ (8,064,692)$ EXPENDITURES Capital Outlay Public Works 10,091,046$ 5,000$ 820,494$ 9,332,157$ Community Development 869,000 - - 869,000 Total Capital Outlay 10,960,046$ 5,000$ 820,494$ 10,201,157$ Excess of revenues over expenditures (2,533,044) 315,892 (478,904) 2,136,465 OTHER FINANCING SOURCES (USES) Transfers in from General Fund 994,974$ -$ 82,915$ (912,060)$ Total other financing sources and uses 994,974$ -$ 82,915$ (912,060)$ Net change in fund balances (1,538,070) (395,990) Fund balances - beginning 1,608,410 1,608,410 Fund balances - ending 70,340$ 1,212,420$ City of Milton Capital Grant Fund Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual For the Period Ended March 31, 2013 9 HOME OF `TI LTON* rIE F)[-Sf-)LJA.L!TY C F LIFE IN GI',0RC;IA' ESTABLISHED2006 CITY COUNCIL AGENDA ITEM TO: City Council DATE: April 15, 2013 FROM: City Manager AGENDA ITEM: Proclamation Recognizing Arbor Day. MEETING DATE: Monday, April 22, 2013 Regular City Council Meeting. BACKGROUND INFORMATION: (Attach additional pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: PAPPROVED () NOT APPROVED C1 TY A TTORNEY APPRO VA REQUIRED: () YES Y NO CITY ATTORNEY REVIEW REQUIRED: (} YES [ NO APPROVAL BY CITY ATTORNEY ()APPROVED (} NOT APPROVED PLACED ON AGENDA FOR: REMARKS: �� r +">� rr�� ►F� �.r�- no ►3 �- f N D iZ�D PHONE: 678.242.2500 1 FAX: 678.242.2499 + 291 C Veen „y info@cityofmiltonga.us I www.cftyofmlltonga.us Community t�wna .nt rtvs ,n s�,sra�rabre 13000 Deerfield Parkway, Suite 107 1 Milton GA 30004 -- CERTIFiED 0RaNIE -- * Certified City of Ethics 0 Proclamation ARBOR DAY WHEREAS, in 1872, J. Sterling Morton proposed to the Nebraska Board of Agriculture that a special day be set aside for the planting of trees; and WHEREAS, this holiday called Arbor Day, was first observed with the planting of more than a million trees in Nebraska; and WHEREAS, Arbor Day is now observed throughout the nation and the world; and WHEREAS, the Tree City USA program sponsored by the National Arbor Day Foundation, provides direction, technical assistance, public attention, and national recognition for urban and community forestry programs in thousands of towns and cities that more than 93 million Americans call home; and WHEREAS, the City of Milton was recognized as a Tree City in 2011; and WHEREAS, trees are among Milton’s most beautiful natural resources and bestow fine opportunities for aesthetic appreciation and are indispensible to our ecology as providers of wildlife habitat, erosion control, air filters, moderators of temperature and noise inhibitors; and WHEREAS, as citizens of Milton, we enjoy the beauty and benefits of our natural environment which increases property values, enhances the economic vitality of business areas; and WHEREAS, it is the responsibility of each of us to safeguard the environment and make choices that have a positive impact on our environment and the world in which we live; and WHEREAS, the City of Milton and our citizens are committed to the observation and stewardship of our natural resources; and NOW, THEREFORE, we, the Mayor and City Council of the City of Milton hereby recognize and proclaim April 26, 2013 as ARBOR DAY and urge all citizens to support efforts to protect our trees and our environment and make Milton an even greater place to live, work, and raise a family, and FURTHER, we urge all citizens to plant trees to gladden the heart and promote the well-being of this and future generations. Given under my hand and Seal of the City of Milton, Georgia on this 22nd day of April, 2013. ____________________________________ (Seal) Joe Lockwood, Mayor J HOME OF `F-iF BFST QUALITY OF LIFE IN GFORGIA' Ml-tTON ESTABLISHED 2006 CITY COUNCIL AGENDA ITEM TO: City Council DATE: April 15, 2013 FROM: City Manager AGENDA ITEM: Proclamation Recognizing Building Safety Month. MEETING DATE: Monday, April 22, 2013 Regular City Council Meeting. BACKGROUND INFORMATION: (Attach additional pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: APPROVED CITY ATTORNEY APPROVAL REQUIRED: () YES CITY ATTORNEY REVIEW REQUIRED: () YES APPROVAL BY CITY ATTORNEY ()APPROVED PLACED ON AGENDA FOR: D q 2r2 13 () NOT APPROVED 0 NO kNO A r ■ r S ALZIkil r 1 -'Green PHONE; 67$.242.2500 1 FAX: 678.242.2499 + info@cltyafmlltonga.us I www.cityofmiltonga.us � Community Edi ics 13000 Deerfeld Parkway, Suite 107 I Milton GA 30004 +-�CnEIRTMEO BRONZE — -.11 BUILDING SAFETY MONTH MAY 2013 WHEREAS, our City's contmumg efforts to address the critical issues of safety, energy efficiency and sustainability in the built environment that affects our citizens, both in everyday life and in times of natural disaster, gives us confidence that our structures are safe and sound, and; WHEREAS, our confidence is achieved through the devotion of vigilant guardians -building safety and fire prevention officials, architects, engineers, builders, laborers and others in the construction industry -who work year round to ensure the safe construction of buildings, and; WHEREAS, the International Codes are the adopted building safety, energy and accessibility codes for the State of Georgia and are intended to safeguard the public from natural disasters such as hurricanes, tornadoes, earthquakes, and; WHEREAS, Building Safety Month is sponsored by the International Code Council, International Code Council Foundation and the City of Milton, and; WHEREAS, Building Safety Month; "Code Officials Keep You Safe" the theme for Building Safety Month 2013, encourages all Americans to raise awareness of the importance of building safety; green and resilient building; pool; spa and hot tub safety; backyard safety and new technologies in the construction industry. Building Safety Month 2013 encourages appropriate steps everyone can take to ensure that the places where we live, learn, work, worship and play are safe and sustainable, and recognizes that countless lives have been saved due to the implementation of safety codes by local and state agencies, and; WHEREAS, each year, in observance of Building Safety Month, Americans are asked to consider projects to improve building safety and sustainability at home and in the community and to acknowledge the essential service provided to all of us by local and state building departments and federal agencies in protecting lives and property. NOW, THEREFORE, we, the Mayor and City Council of the City of Milton, Georgia hereby dedicate and proclaim the month of Mayas Building Safety Month in the City of Milton and call this observance to the attention of all of our citizens. Given under my hand and seal of the City of Milton, Georgia on this 22nd Day of April, 2013. Joe Lo~kwood, ~or City of Milton, Georgia Annual Audit Agenda September 30, 2012 Presented by: Adam M. Fraley, CPA CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 1 PURPOSE OF ANNUAL AUDIT AGENDA Engagement Team and Firm Information. Overview of: o Audit Opinion; o Financial Statements, Footnotes and Supplementary Information; o Compliance Reports. Required Communications under Government Auditing Standards. Accounting Recommendations and Related Matters. Answer Questions. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 2 MAULDIN & JENKINS – GOVERNMENTAL PRACTICE General Information: Founded in 1920. Large regional firm serving the Southeastern United States. Offices located in Macon, Atlanta, Albany, Bradenton, FL and Birmingham, AL with firm governmental leadership positioned in the Atlanta (and Macon) office(s). Approximately 240 personnel are employed at Mauldin & Jenkins. Governmental Sector: Largest specific industry niche served by Firm representing 27% of Firm practice. Serve more governmental entities in Georgia than any other certified public accounting firm requiring over 60,000 hours of service on an annual basis. Approximately 65 professional staff persons with current governmental experience. Current auditor for over 185 total governments in the Southeast, including approximately: 50 cities; 30 counties; 35 school systems (8 of the 10 largest in Georgia and 10 of the 30 largest in Georgia and Florida combined); 15 state entities; and, 55 special purpose entities (stand-alone business type entities, libraries, etc). Serves 67 governments receiving the GFOA’s Certificate of Achievement for Excellence in Financial Reporting. Auditor of a substantial part of the State of Georgia including: approximately 25% of the State’s general fund; 13 of the State of Georgia’s component units; and 2 State of Alabama entities. Engagement Team Leaders for the City of Milton, Georgia Include: Adam Fraley – Engagement Lead Partner – 16 years experience, 100% governmental Erin Fraley – Engagement Manager – 14 years experience, 100% governmental Tim Lyons – Engagement Supervisor – 4 years experience, 100% governmental CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 3 MAULDIN & JENKINS – ADDITIONAL INFOMATION Other Industries & Services by Mauldin & Jenkins: Each of Mauldin & Jenkins’ offices provides a wide variety of services to a broad range of clientele. We have partners and managers who are responsible for specialized practice areas of auditing and accounting, taxes and management advisory services. Their purpose, as leaders in the particular practice area, is to establish policies with respect to technical matters in these specific areas and ensure that the quality of the Firm's practice is maintained. Industries Served: Over the years our partners have developed expertise in certain industries representative of a cross section of the Georgia economy, including: Governmental Entities (state entities, cities, counties, school systems, business type operations, libraries, and other special purpose entities) SEC Registrants Wholesale Distribution Agri-Businesses Manufacturing Professional Services Employee Benefit Plans Financial Institutions (community banks, savings & loans, thrifts, credit unions, mortgage companies, and finance companies) Non-Profit Organizations Retail Businesses Long-term Healthcare Construction & Development Individuals, Estates and Trusts Real Estate Management Services Provided: This diversity of practice enables our personnel to experience a wide variety of business, accounting and tax situations. We provide the traditional and not-so-traditional services such as: Financial Audit / Review / Compilation Compliance Audits & Single Audits Agreed-Upon Procedures Forensic Audits Bond Issuance Services Performance Audits State Sales Tax Matters International Tax Matters Business & Strategic Planning Profitability Consulting Budgeting Buy-Sell Agreements & Business Valuation Issues Income Tax Planning & Preparation Multi-State Income Tax Issues Information Systems Consulting Cost Accounting Analysis Healthcare Cost Reimbursement Outsourced Billing Services Fixed Asset Inventories Succession & Exit Strategy Consulting Estate Planning Management Information Systems Employee Benefit Plan Administration Merger / Acquisition & Expansion Financing CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 4 AUDIT OPINION City of Milton’s Responsibility The financial statements are the responsibility of the City of Milton and management and the City Council Members. Auditor’s Responsibility Our responsibility, as external auditors, is to express an opinion on these financial statements. Auditing Standards We audited the City’s financial statements in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards issued by the Comptroller General of the United States. Clean Opinion The financial statements of the City are considered to present fairly the financial position and results of operations as of, and for the year ended September 30, 2012. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 5 REVIEW OF COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) General Information About the CAFR Since its inception, the management of the City has elected to prepare a Comprehensive Annual Financial Report. A Comprehensive Annual Financial Report (also known as a “CAFR”) goes beyond the normal financial reporting required by accounting principles generally accepted in the United States. A CAFR includes at a minimum the following elements/sections: Introductory Section: general information on the City’s structure and the services it provides. Letter of Transmittal Organizational Chart Directory of Officials Certificate of Achievement for Excellence in Financial Reporting Financial Section: basic financial statements, footnotes and required supplementary information along with the auditor’s report. Independent Auditor’s Report Management Discussion & Analysis (MD&A) Financial Statements and Footnotes Statistical Section: broad range of financial, demographic information useful in assessing the City’s economic condition, and this information covers multiple years. Financial Trends Information Revenue Capacity Information Debt Capacity Information Operating Information In the end, a CAFR goes far beyond the basic requirements of annual financial reporting, and the City should be commended for going beyond the minimum and providing such a report. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 6 REVIEW OF COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) Recognition and Award Once completed, the fiscal year 2011 CAFR was submitted to the Government Finance Officers Association (GFOA) for determination if the report would merit the GFOA’s Certificate of Achievement for Excellence in Financial Reporting. We are happy to inform everyone that the GFOA did indeed review the CAFR and awarded the City with the sought after Certificate. The GFOA Certificate has been made a part of the City’s 2012 fiscal year CAFR, and is included in the Introductory Section. The City is one of only a select group of governments in the State of Georgia that elect to report at such a high level and who obtain this distinguished award. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 7 OVERVIEW OF FINANCIAL STATEMENTS The City’s basic financial statements include three components: (1) government-wide financial statements; (2) fund financial statements; and (3) notes to the financial statements. The government-wide financial statements provide a broad overview of all of the City’s funds, as well as its discretely presented component unit—the Johns Creek Convention and Visitors Bureau. The Statement of Net Assets presents information on all assets and liabilities of the City, with the difference between the two reported as net assets. The Statement of Activities presents information showing how the City’s net assets changed during the most recent fiscal year. Revenues are categorized as program revenues or general revenues. Expenses are categorized by function. The fund financial statements more closely resemble the financial statements as presented prior to the adoption of GASB Statement No. 34. All of the funds of the City can be divided into two (2) categories: governmental funds and fiduciary funds. General Fund Of primary interest to the City is the General Fund, which accounts for the majority of revenues received and funds expended in the operations of the City, including general government activities, judicial, public safety, public works, culture & recreation and community development. Additionally, the City reports capital outlays and debt service as separate line items in the financial statements. The following charts present the sources of revenues and the expenditures of the General Fund for the fiscal year ended September 30, 2012: CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 8 17,890 496 453 483 105 General Fund Revenue Sources ‐2012 (in thousands) Taxes ‐92% Licenses and permits ‐3% Charges for services ‐2% Fines and forfeitures ‐2% Other ‐1% Total General Fund revenues for the fiscal year ended September 30, 2012 were $19,427,166. Revenues of the prior year were $19,801,609. The most significant variances were a decrease in property tax revenues of $860,751, and an increase in sales tax revenues of $273,430. Total expenditures during the year ended September 30, 2012 were $13,636,682. Expenditures of the prior year were $12,569,936. The most significant variances were an increase in public safety expenditures of $455,752 and an increase in general government of $141,057. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 9 More detailed explanations of variances can be found in the Management’s Discussion and Analysis section of the financial statements. An analysis of General Fund revenues and expenditures for each of the last five fiscal years is as follows. It should be noted that other financing sources, such as transfers in and proceeds of debt, are included with the revenues. Other financing uses, such as transfers out, are included with the expenditures. Fund balance of the General Fund at September 30, 2012 was $10,139,274, an increase from the prior year of $443,646. It is important to note that fund balance does not necessarily equate to funds on hand available to spend. Fund balance is the difference between assets and liabilities, only some of which is cash and investments. Additionally, certain amounts of fund balance are nonspendable (1.95%) or assigned by the City for specific purposes (20.42%). This leaves the remaining 77.63% of the City’s fund balance at September 30, 2012 as unassigned and therefore available for spending. Other Governmental Funds The City also maintains four (4) special revenue funds. These funds account for revenues derived from specific sources which are legally restricted to finance particular functions or activities. Capital projects funds are used to account for revenues and expenditures related to the renovation and/or construction of major capital assets. Two (2) capital projects funds are maintained by the City. Fiduciary Funds The City also maintains one agency fund – the Municipal Court which is used to account for the collection and disbursement of cash appearance bonds by the City. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 10 REVIEW OF FINANCIAL STATEMENTS & FOOTNOTES Statement of Net Assets The City’s governmental activities net assets position increased from $57,190,061 (restated) to $61,845,638. This change is reconciled on the City’s “Statement of Activities.” In reference to the City’s net assets, it is important to note that $42,581,781 of total net assets is invested in capital assets, net of related debt. While the City is reflecting total net assets of $61,845,638, it reflects unrestricted net assets of $18,384,078 at September 30, 2012. This unrestricted net assets position is reconciled on the City’s “Statement of Activities.” Statement of Activities This statement reflects the net costs of providing governmental activities on the full accrual basis of accounting and reconciles to the statement of net assets. Footnotes Note 1 - Accounting Policies This footnote discusses the overall organization of the City and the nature of its operations. This note also discloses pertinent information regarding the governing body of the City. This footnote continues by sharing with a reader of the financial statements the significant accounting policies and principles utilized in the preparation of the financial statements. Note 2 - Reconciliation of Government-wide Financial Statements and Fund Financial Statements This footnote provides additional detailed information that is not already shown within the financial statements themselves, on the differences between the City’s fund level financial statements and its government-wide financial statements. Note 3 - Legal Compliance - Budgets This footnote discloses the City’s procedures in establishing its annual budget. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 11 Footnotes (continued) Note 4 - Deposits This disclosure addresses common deposit risks related to custodial credit risk. Note 5 - Receivables This footnote discloses the City’s property tax calendar and detailed information on various receivable (and allowances for doubtful receivables) balances. Note 6 - Capital Assets This footnote discloses the City’s capital asset activity and its related accumulated depreciation for the period. Note 7 - Long-Term Debt This footnote discloses the City’s long-term debt activity for the period, and other information and maturities for this long-term debt. Note 8 - Interfund Receivables, Payables, and Transfers This footnote discloses detailed information on the City’s interfund balances and transfers and the purpose of these balances and transactions. Notes 9 - Commitments and Contingent Liabilities This footnote discloses the contingencies from potential litigation, claims, and assessments filed against the City and significant contractual commitments of the City at year end. Notes 10 - Defined Benefit Pension Plan This footnote discloses the details of the City’s Defined Benefit Plan, including funding policies and the amount of required contributions as compared to actual contributions. Notes 11 - Defined Contribution Pension Plan This footnote discloses the details of the City’s Defined Contribution Plan. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 12 Footnotes (continued) Notes 12 - Joint Venture This footnote discloses the City’s relationship with the Atlanta Regional Commission. Note 13 - Hotel/Motel Lodging Tax This footnote discloses the City’s tax rate for hotel/motel taxes, along with the amounts and nature of these revenues and expenditures. Note 14 - Risk Management This footnote discloses the City’s various risks of loss and the measures the City has taken to mitigate those potential losses. Note 15 - Prior Period Adjustment This footnote discloses further details surrounding the restatement to opening equity balances of the governmental activities. COMPLIANCE REPORT Last, but not least, one (1) report on compliance and internal control is included. The report is based on our tests of the City’s internal controls and compliance with laws, regulations, etc. The report is not intended to provide an opinion, but to provide a form of negative assurance as to the City’s internal controls and compliance with applicable rules and regulations. This report and the procedures performed are required by Government Auditing Standards as issued by the U. S. Government Accountability Office (GAO). CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 13 REQUIRED COMMUNICATIONS The Auditor’s Responsibility Under Auditing Standards Generally Accepted in the United States of America Our audit of the financial statements of the City for the period ended September 30, 2012, was conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards issued by the Comptroller General of the United States. Those standards require we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error, fraudulent financial reporting or misappropriation of assets. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. Accordingly, the audit was designed to obtain reasonable, rather than absolute, assurance about the financial statements. We believe our audit accomplishes that objective. In accordance with Government Auditing Standards, we have also performed tests of controls and compliance with laws and regulations that contribute to the evidence supporting our opinion on the financial statements. However, they do not provide a basis for opining on the City’s internal control or compliance with laws and regulations. Accounting Policies Management has the ultimate responsibility for the appropriateness of the accounting policies used by the City. The City implemented GASB Statement No. 54 during the year ended September 30, 2011 which affected the reporting of fund balance amounts and changed the definition of governmental funds. There are also new accounting standards which will be required to be implemented in the coming years. These are discussed later in this document. In considering the qualitative aspects of the City’s accounting policies, we did not identify any significant or unusual transactions or significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. The City’s policies relative to the timing of recording of transactions are consistent with GAAP and typical government organizations. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 14 Management Judgments and Accounting Estimates Accounting estimates are an integral part of the preparation of financial statements and are based upon management’s current judgment. The process used by management encompasses their knowledge and experience about past and current events and certain assumptions about future events. Management has informed us they used all the relevant facts available to them at the time to make the best judgments about accounting estimates and we considered this information in the scope of our audit. We considered this information and the qualitative aspects of management’s calculations in evaluating the City’s significant accounting estimates. Estimates significant to the financial statements include such items as the estimated historical value of donated infrastructure and other capital assets, the estimated lives of capital assets, and the estimated allowance for doubtful accounts receivables. Financial Statement Disclosures The footnote disclosures to the financial statements are also an integral part of the financial statements. The process used by management to accumulate the information included in the disclosures was the same process used in accumulating the financial statements and the accounting policies described above are included in those disclosures. The overall neutrality, consistency, and clarity of the disclosures was considered as part our audit and in forming our opinion on the financial statements. Significant Difficulties Encountered in Performing the Audit We encountered no difficulties in dealing with management relating to the performance of the audit. Audit Adjustments During our audit of the City’s basic financial statements as of and for the period ended September 30, 2012, we recorded a number of audit adjustments. These adjustments have been delivered to and discussed with management. Additionally, we have provided these adjustments as an attachment to this document for your review and discussion. Uncorrected Misstatements We had no uncorrected audit adjustments. Disagreements with Management We encountered no disagreements with management over the application of significant accounting principles, the basis for management’s judgments on significant matters, the scope of the audit or significant disclosures to be included in the financial statements. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 15 Representation from Management We requested written representations from management relating to the accuracy of information included in the financial statements and the completeness and accuracy of various information requested by us, during the audit. Management provided those written representations without a problem. Management’s Consultations with Other Accountants We are not aware of any consultations management had with other accountants about accounting or auditing matters. Significant Issues Discussed with Management There were no significant issues discussed with management related to business conditions, plans, or strategies that may have affected the risk of material misstatement of the financial statements. We are not aware of any consultations management had with us or other accountants about accounting or auditing matters. No major issues were discussed with management prior to our retention to perform the aforementioned audit. Other Information in Documents Containing Audited Financial Statements We are not aware of any other documents that contain the audited basic financial statements. If such documents were to be published, we would have a responsibility to determine that such financial information was not materially inconsistent with the audited statements of the City. Independence We are independent of the City, and all related organizations, in accordance with auditing standards promulgated by the American Institute of Public Accountants and Government Auditing Standards, issued by the Comptroller General of the United States. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 16 ACCOUNTING RECOMMENDATIONS AND RELATED MATTERS Recommendations for Improvement During our audit of the financial statements as of and for the period ended September 30, 2012, we noted areas within the accounting and internal control systems that we believe can be improved. We noted certain items as significant deficiencies in our supplemental reports on internal controls and compliance. Additionally, we noted certain items management should consider as part of its decision making process. Our recommendations (also commonly referred to as management points) are presented in the following paragraphs. We believe consideration of these recommendations will help provide proper control over financial activities, and add effectiveness and efficiency to overall operations. Significant Deficiency (Material Weakness) As noted in our supplemental reports on internal controls and compliance, we reported the following significant deficiency that was also considered a material weakness: 1) Internal controls were not sufficient to timely detect a misstatement in the reporting of the City’s financial statements for the year ended September 30, 2011. During our audit for the year ended September 30, 2012, a material misstatement was identified by management that caused the need to restate opening net assets (equity) for the year ended September 30, 2012. The nature and magnitude of this correction for the prior period error is as follows: The net assets of governmental activities required adjustments of $1,556,425 and $6,127 to properly report infrastructure assets of the City and record the depreciation expense through September 30, 2011 on those assets, respectively. These assets were constructed as part of the City’s overall annual pavement management plan but were improperly recorded as repairs and maintenance expenses rather than capitalized as required by generally accepted accounting principles (GAAP). We recommend the City carefully review the financial statements and the applicable reporting requirements under GAAP to ensure that all information and financial data is being properly reported. Management Points We have discussed various matters with management pertaining to operations and controls including, but not limited to: 1) During our testing of manual journal entries, we noted the City approves journal entries electronically. We recommend the City implement proper system access controls in order to limit the number of individuals who are able to approve and post journal entries. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 17 Other Matters for Communication to the Board and Management During our audit of the financial statements as of and for the year ended September 30, 2012, we noted other matters which we wish to communicate to you in an effort to keep the City abreast of accounting matters that could present challenges in financial reporting in future periods. 1) New Governmental Accounting Standards Board (GASB) Standards As has been the case for the past 10 years, GASB has issued several other new pronouncements which will be effective in future years. The following is a brief summary of the new standards: a) Statement No. 56, Codification of Accounting and Financial Reporting Guidance Contained in AICPA Statements on Auditing Standards which is currently effective and attempts to incorporate into GASB’s literature certain accounting and financial reporting guidance that is currently included in the AICPA’s Statements on Auditing Standards. Subjects include: related party transactions; subsequent events; and going concern considerations. The City was not significantly affected by the implementation of this statement. b) Statement No. 57, OPEB Measurements by Agent Employers and Agent Multiple Employer Plans is effective the year ending September 30, 2012. The City was not significantly affected by the implementation of this statement. c) Statement No. 58, Accounting and Financial Reporting for Chapter 9 Bankruptcies. This statement is currently effective and addresses financial reporting issues for governments who have declared bankruptcy. The City was not significantly affected by the implementation of this statement. d) Statement No. 59, Financial Instruments Omnibus is currently effective and deals with certain financial instruments and external investment pools. The City was not significantly affected by the implementation of this statement. e) Statement No. 60, Accounting and Financial Reporting for Service Concession Arrangements will be effective for fiscal years beginning after December 15, 2011 resulting in the City’s fiscal year ending September 30, 2013. This statement addresses arrangements where a transferor conveys to an operator the right, and related obligation, to provide public services through the use and operation of a capital asset in exchange for significant consideration. The City should: apply certain due diligence to addressing the potential for restatements relative to the pronouncements; review various agreements previously entered into by the City; and, determine the potential effects from adopting the requirements of this pronouncement. The provisions of this pronouncement generally are required to be applied retroactively for all periods presented. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 18 f) Statement No. 61, The Financial Reporting Entity: Omnibus (An Amendment to GASB No.’s 14 and 34) will be effective for fiscal years beginning after June 15, 2012 resulting in the City’s fiscal year ending September 30, 2013. This standard addresses the concept and definition of a component unit. This new statement raises the bar for an entity to be included in another primary government’s financial statements. Additionally, the criteria determining whether a component unit should be blended or discretely presented has changed significantly, most notably that if it is expected that the primary government will repay substantially all of the component unit’s debt, then the component unit should be blended. This statement also addresses the recognition of joint venture arrangements with other governmental units. The City should apply certain due diligence to addressing the potential effects from adopting the requirements of this pronouncement. g) Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements will be effective for fiscal years beginning after December 15, 2011 resulting in the City’s fiscal year ending September 30, 2013. The provisions of this pronouncement generally are required to be applied retroactively for all periods presented. FASB has adopted a new codification and its original pronouncements are considered to be non-authoritative. This standard identifies those provisions in FASB Statements & Interpretations, APB Opinions, ARB’s, and AICPA Accounting Interpretations issued before November 30, 1989 that are applicable to state and local governmental entities and incorporated into the GASB’s literature. GASB Statement No. 20 is superseded by this statement. Matters of significance to the City that are specifically addressed in this new standard include: Capitalization of interest costs Statement of net asset’s classifications Special and extraordinary items Comparative financial statements Related party activities, transactions and relationships Prior period adjustments and restatements Accounting changes and error corrections Contingencies Extinguishment of debt Troubled debt restructuring Inventory Leases (capital, operating, etc.) Sales of real estate Real estate projects Research and development arrangements Broadcasters Lending activities Regulated operations CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 19 h) Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position will be effective for fiscal years beginning after December 15, 2011 resulting in the City’s fiscal year ending September 30, 2013. This statement is intended to improve financial reporting by providing citizens and other users of state and local government financial reports with information about how past transactions will continue to impact a government’s financial statements in the future. This statement provides a new statement of net position format to report all assets, deferred outflows of resources, liabilities, deferred inflows of resources, and net position (which is the net residual amount of the other elements or “equity”). This statement of net position replaces what was previously presented as the statement of net assets and does not change the title of the governmental fund balance sheet or fund balance. This statement requires that deferred outflows of resources and deferred inflows of resources be reported separately from assets and liabilities. A deferred outflow of resources is a consumption of net assets that is applicable to a future reporting period. An example of a deferred outflow of resources is a government’s hedging interest rate swap agreement in which the fair value becomes negative. If the hedge is determined to be effectively offsetting the changes in fair value of the debt, the decrease in the fair value of the derivative instrument would be reported as a liability with a corresponding deferred outflow of resources to reflect the fact that this decrease is not expected to be recognized in investment income in future periods. A deferred inflow of resources is an acquisition of net assets that is applicable to a future reporting period. An example of a deferred inflow of resources is a service concession arrangement that involves a public toll road. If the government receives an up-front payment from an operator, the revenue associated with that payment will be recognized in future years because the arrangement that generated the up-front payment relates to those periods. Statement No. 63 also amends certain provisions of Statement No. 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, and related pronouncements to reflect the residual measure in the statement of financial position as net position, rather than net assets and to include deferred amounts in the major fund calculation with assets or liabilities, as applicable. A further breakdown of the change in the balance sheet presentation to the new statement of net position is as follows: CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 20 Assets: Liabilities: Current: Current: Cash $ xxx Accounts Payable $ xxx Accounts Receivable xxx Accrued Expenses xxx Inventory xxx Bonds Payable xxx Prepaids xxx Notes Payable xxx $ xxx $ xxx Non-current:Non-current: Fixed Assets $ xxx Bonds Payable $ xxx Accumulated Depreciation xxx Notes Payable xxx $ xxx $ xxx Total Assets $ xxx Total Liabilities $ xxx Deferred Outflows: Deferred Inflows: Grants Paid in Advance Grants Received in Advance of Timing Requirements $ xxx of Timing Requirements $ xxx Total Deferred Outflows $ xxx Taxes Received in Advance xxx Total Deferred Outflows $ xxx Net Position: Net Investment in Capital Assets $ xxx Restricted xxx Unrestricted xxx Net Position $ xxx i) Statement No. 64, Derivative Instruments: Application of Hedge Accounting Termination Provisions (An Amendment of GASB Statement No. 53) is effective for government fiscal years beginning after June 15, 2011 which resulted in being effective with the close of fiscal year September 30, 2012. This statement is intended to improve financial reporting by state and local governments by clarifying the circumstances in which hedge accounting continues to be applied when a swap counterparty, or a swap counterparty’s credit support provider, is replaced. This statement clarifies that when certain conditions are met, the use of hedge accounting should not be terminated. Hedge accounting entails reporting fair value changes of a hedging derivative as either deferred outflows of resources or deferred inflows of resources, rather than recognizing those changes in investment income. When a hedging derivative is terminated, Statement 53 requires that hedge accounting cease and all accumulated deferred amounts be reported in investment income. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 21 As Statement 53 was being implemented, questions had arisen regarding situations in which a government has entered into a hedging interest rate swap or a hedging commodity swap and the swap counterparty (or the swap counterparty’s credit support provider) commits or experiences an act of default or a termination event under the swap agreement through no fault of the government. When a swap counterparty (or a swap counterparty’s credit support provider) is replaced through an assignment or an in- substance assignment, the GASB concluded that the government’s financial position remains unchanged. j) Statement No. 65, Items Previously Reported as Assets and Liabilities will be effective for fiscal years beginning after December 15, 2012 resulting in the City’s fiscal year ending September 30, 2014. Although implementation is a year later, this standard goes along with the previously discussed Statement 63. GASB Concepts Statement No. 4, Elements of Financial Statements, and Statement 63 specify that recognition of deferred outflows and deferred inflows should be limited to those instances specifically identified in authoritative GASB pronouncements. Consequently, guidance was needed to determine which balances being reported as assets and liabilities should actually be reported as deferred outflows of resources or deferred inflows of resources, according to the definitions in Concepts Statement 4. Based on those definitions, Statement 65 reclassifies certain items currently being reported as assets and liabilities as deferred outflows of resources and deferred inflows of resources. In addition, this Statement recognizes certain items currently being reported as assets and liabilities as outflows of resources (expense) and inflows of resources (revenue). Examples of these changes are as follows: Reclassifying certain assets to be deferred outflows of resources: - Grants paid in advance of meeting time requirements; - Deferred amounts from refunding of debt (debits); - Costs to acquire rights to future revenues; - Deferred losses from sale-leasebacks; Reclassifying certain liabilities to be deferred inflows of resources: - Grants received in advance of meeting time requirements; - Taxes received in advance; - Deferred amounts from refunding of debt (credits); - Proceeds from sales of future revenues; - Deferred gains from sale-leasebacks; - “Unavailable” revenue in governmental funds. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 22 Recognizing certain assets as outflows (expenses): - Debt issuance Costs (other than bond insurance); - Initial costs incurred by lessor in an operating lease; - Loan origination costs (by entities in the lending business); - Costs to acquire loans. Recognizing certain assets as inflows (revenues): - Loan origination fees, excluding points (by entities in the lending business); - Commitment fees (after exercise or expiration); - Fees received for sales of loans. We recommend the City consider early adoption of this pronouncement in conjunction with adopting Statement No. 63 for the year ending September 30, 2013. k) Statement No. 66, Technical Corrections – 2012 will be effective for fiscal years beginning after December 15, 2012 resulting in the City’s fiscal year ending September 30, 2014. This pronouncement amends Statement No. 10, Accounting and Financial Reporting for Risk Financing and Related Insurance Issues, by removing the provision that limits fund-based reporting of a state and local government’s risk financing activities to the general fund and the internal service fund type. As a result, governments would base their decisions about governmental fund type usage for risk financing activities on the definitions in Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This Statement also amends Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, by modifying the specific guidance on accounting for: (1) operating lease payments that vary from a straight-line basis; (2) the difference between the initial investment (purchase price) and the principal amount of a purchased loan or group of loans; and, (3) servicing fees related to mortgage loans that are sold when the stated service fee rate differs significantly from a current (normal) servicing fee rate. These changes would eliminate any uncertainty regarding the application of Statement No. 13, Accounting for Operating Leases with Scheduled Rent Increases, and result in guidance that is consistent with the requirements in Statement No. 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues, respectively. l) Statement No. 67, Financial Reporting for Pension Plans will be effective for fiscal years beginning after June 15, 2013 resulting in the City’s fiscal year ending September 30, 2014. This pronouncement replaces the requirements of Statement No. 25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans and Statement 50 as they relate to pension plans that are administered through trusts or similar arrangements meeting certain criteria. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 23 Statement No. 67 builds upon the existing framework for financial reports of defined benefit pension plans, which includes a statement of fiduciary net position (the amount held in a trust for paying retirement benefits) and a statement of changes in fiduciary net position. Statement No. 67 enhances note disclosures and RSI for both defined benefit and defined contribution pension plans. Statement No. 67 also requires the presentation of new information about annual money-weighted rates of return in the notes to the financial statements and in 10-year RSI schedules. The changes noted above by Statement No. 67 are significant to pension plans, and we strongly encourage City officials to review the actual pronouncement and consider the potential effects on the financial reporting of the City. m) Statement No. 68, Accounting and Reporting for Pensions will be effective for fiscal years beginning after June 15, 2014 resulting in the City’s fiscal year ending September 30, 2015. This pronouncement replaces the requirements of Statement No. 27, Accounting for Pensions by State and Local Governmental Employers and Statement No. 50, Pension Disclosures, as they relate to governments that provide pensions through pension plans administered as trusts or similar arrangements that meet certain criteria, including agent and cost-sharing multiple employer plans. Statement No. 68 requires governments providing defined benefit pensions to recognize their long-term obligation for pension benefits as a liability for the first time, and to more comprehensively and comparably measure the annual costs of pension benefits. Relative to the City and using values reported in the actuarial valuation dated January 1, 2012, the unfunded actuarial liability of the City’s pension plan of approximately $300,000 which would reduce net assets (or equity) by the same amount. The Statement also enhances accountability and transparency through revised and new note disclosures and required supplementary information (RSI). Defined Benefit Pension Plans. Statement No. 68 requires governments that participate in defined benefit pension plans to report in their statement of net position a net pension liability. The net pension liability is the difference between the total pension liability (the present value of projected benefit payments to employees based on their past service) and the assets (mostly investments reported at fair value) set aside in a trust and restricted to paying benefits to current employees, retirees, and their beneficiaries. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 24 Statement No. 68 calls for immediate recognition of more pension expense than is currently required. This includes immediate recognition of annual service cost and interest on the pension liability and immediate recognition of the effect on the net pension liability of changes in benefit terms. Other components of pension expense will be recognized over a closed period that is determined by the average remaining service period of the plan members (both current and former employees, including retirees). These other components include the effects on the net pension liability of: (1) changes in economic and demographic assumptions used to project benefits; and, (2) differences between those assumptions and actual experience. Lastly, the effects on the net pension liability of differences between expected and actual investment returns will be recognized in pension expense over a closed five-year period. Statement No. 68 requires cost-sharing employers to record a liability and expense equal to their proportionate share of the collective net pension liability and expense for the cost- sharing plan. The Statement also will improve the comparability and consistency of how governments calculate the pension liabilities and expense. These changes include: Projections of Benefit Payments. Projections of benefit payments to employees will be based on the then-existing benefit terms and incorporate projected salary changes and projected service credits (if they are factors in the pension formula), as well as projected automatic postemployment benefit changes (those written into the benefit terms), including automatic cost-of-living-adjustments (COLAs). For the first time, projections also will include ad hoc postemployment benefit changes (those not written into the benefit terms), including ad hoc COLAs, if they are considered to be substantively automatic. Discount Rate. The rate used to discount projected benefit payments to their present value will be based on a single rate that reflects (a) the long-term expected rate of return on plan investments as long as the plan net position is projected under specific conditions to be sufficient to pay pensions of current employees and retirees and the pension plan assets are expected to be invested using a strategy to achieve that return; and (b) a yield or index rate on tax-exempt 20- year, AA-or-higher rated municipal bonds to the extent that the conditions for use of the long-term expected rate of return are not met. Attribution Method. Governments will use a single actuarial cost allocation method – “entry age,” with each period’s service cost determined as a level percentage of pay. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 25 Note Disclosures and Required Supplementary Information. Statement No. 68 also requires employers to present more extensive note disclosures and RSI, including disclosing descriptive information about the types of benefits provided, how contributions to the pension plan are determined, and assumptions and methods used to calculate the pension liability. Single and agent employers will disclose additional information, such as the composition of the employees covered by the benefit terms and the sources of changes in the components of the net pension liability for the current year. A single or agent employer will also will present RSI schedules covering the past 10 years regarding: Sources of changes in the components of the net pension liability Ratios that assist in assessing the magnitude of the net pension liability Comparisons of actual employer contributions to the pension plan with actuarially determined contribution requirements, if an employer has actuarially determined contributions. Cost-sharing employers also will present the RSI schedule of net pension liability, information about contractually required contributions, and related ratios. Defined Contribution Pensions. The existing standards for governments that provide defined contribution pensions are largely carried forward in this new statement. These governments will recognize pension expenses equal to the amount of contributions or credits to employees’ accounts, absent forfeited amounts. A pension liability will be recognized for the difference between amounts recognized as expense and actual contributions made to a defined contribution pension plan. Special Funding Situations. Certain governments are legally responsible for making contributions directly to a pension plan that is used to provide pensions to the employees of another government. For example, a state is legally required to contribute to a pension plan that covers local school districts’ teachers. In specific circumstances called special funding situations, the Statement requires governments that are non-employer contributing entities to recognize in their own financial statements their proportionate share of the other governmental employers’ net pension liability and pension expense. The changes noted above by Statement No. 68 are significant to governments who sponsor retirement plans, and we strongly encourage City officials to review the actual pronouncement and consider the potential effects on the financial reporting of the City. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 26 3) Group Audit Standards With the release of Statement on Auditing Standards (SASs) Nos. 122-126, the Auditing Standards Board (ASB) has substantially completed its project to redraft all of the auditing sections into the Codification of Statements on Auditing Standards (contained in AICPA Professional Standards). The issuance of the clarified standards reflects the ASB’s established clarity drafting conventions designed to make the standards easier to read, understand, and apply. Among other improvements, generally accepted auditing standards (GAAS) now specify more clearly the objectives of the auditor and the requirements with which the auditor has to comply when conducting an audit in accordance with GAAS. These standards are applicable for both the private, public, and governmental sectors. SAS No. 122, Statements on Auditing Standards: Clarification and Recodification, Audits of Group Financial Statements, includes one of the most significant changes as a result of the Clarity Project. This standard expands on the primarily reporting content of a previous standard, Part of Audit Performed by Other Independent Auditors, which provided guidance on situations where two or more auditors reported on parts of a multiple-unit entity. However this new standard isn’t limited to situations which involve two or more auditors – it applies to an audit of any entity which has multiple activities which prepare financial information. In the particular case of the City of Milton, Georgia, we will have to consider this new group audit concept in conjunction with the industry’s already established opinion unit concept in the conduct of our audit of your financial statements. Major changes which may result from this are discussed below. The concept of “materiality” is now expected to be determined within opinion units, if they contain multiple components. As you know any government with more than one fund has opinion units. Opinion units can be major funds or groups of non-major funds. Previously, materiality was solely determined at the opinion unit level. 4) Government Accountability Office (GAO) Yellow Book Standards While GASB has been issuing new financial reporting pronouncements affecting governmental units, the Government Accountability Office (GAO) has been issuing revised standards relative to the audits of state and local governments. An exposure draft was issued in August 2010 by the GAO amending and revising Government Auditing Standards (the Yellow Book). Finally, it has now been finalized. The more significant items addressed by the GAO in this revision of auditing standards include: a) Actions required if an impairment to auditor independence is identified; b) Definition of those charged with governance consistent with other AICPA audit guidelines; CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 27 c) Definition of internal control deficiencies to be consistent with other AICPA audit guidelines; d) Promoting modernization of auditing standards consistent with technologies of today; e) Added requirements for reporting restatements of previously issued financial statements; f) Addressed standards related to 1) performance audits, and 2) internal audits; and, g) Changed and emphasized continuing education requirements of auditors in the governmental sector to obtain a minimum of 80 hours of continuing education every two (2) years. The GAO emphasized a significant component of these hours must be directly relevant to governmental auditing. Further, audit team specialist (actuaries, engineers, etc.) have specific guidelines as well. Summations of Thoughts Noted Above We believe the implementation of these suggestions will enhance both the control environment and the financial reporting process, making both more effective. We also believe these recommendations can be easily implemented, and all problems resolved quite timely should management elect to employ the corrective measures. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 28 FREE QUARTERLY CONTINUING EDUCATION AND NEWSLETTERS FOR GOVERNMENTAL CLIENTS Free Continuing Education. We provide free quarterly continuing education for all of our governmental clients. Each quarter we pick a couple of significant topics tailored to be of interest to governmental entities. In an effort to accommodate our entire governmental client base, we offer the sessions several times per quarter at a variety of client provided locations resulting in greater networking among our governmental clients. We normally see approximately 100 people per quarter. We obtain the input and services of experienced outside speakers along with providing the instruction utilizing our in-house professionals. We hope City staff and officials have been able to participate in this opportunity, and that it has been beneficial to you. Examples of subjects addressed in the past few quarters include: 1. American Recovery & Reinvestment Act (ARRA) information and issues; 2. GASB updates (several sessions); 3. Internal Controls Over Revenue and Cash Receipting; 4. Collateralization of Deposits and Investments; 5. SPLOST Accounting, Reporting and Compliance; 6. Internal Controls Over Accounts Payable, Payroll and Cash Disbursements; 7. Capital Asset Accounting Processes and Controls; 8. Grant Accounting Processes and Controls; 9. American Recovery & Reinvestment Act (ARRA) Updates; 10. Policies and Procedures Manuals; 11. Segregation of Duties; 12. GASB No. 51 – Intangible Assets; 13. Single Audits for Auditees; 14. GASB No. 54 – Governmental Fund Balance (subject addressed twice); 15. Best Budgeting Practices, Policies and Processes; 16. Internal Revenue Service (IRS) Compliance Issues, Primarily Payroll Matters; 17. CAFR Preparation (several times including a two (2) day hands-on course); 18. GASB No. 60, Service Concession Arrangements. Communication. In an effort to better communicate our free continuing education plans and newsletters, please email Lauren Payne at LPayne@mjcpa.com (send corresponding copy to AFraley@mjcpa.com), and provide to her individual names, mailing addresses, email addresses and phone numbers of anyone you wish to participate and be included in our database of client representatives and interested parties. We hope our additional services have been beneficial and a valuable use of your time. CITY OF MILTON, GEORGIA Annual Audit Agenda September 30, 2012 Mauldin & Jenkins CPA’s, LLC Page 29 CLOSING If you have any questions regarding any comments, suggestions or recommendations set forth in this memorandum, we will be pleased to discuss it with you at your convenience. This information is intended solely for the use of the City’s management, and others within the City’s organization and is not intended to be and should not be used by anyone other than these specified parties. We appreciate the opportunity to serve the City of Milton and look forward to serving the City in the future. Thank you. To the Honorable Mayor and Members of the City Council and Management of the City of Milton, Georgia This letter includes comments and suggestions with respect to matters that came to our attention in connection with our audit of the basic financial statements of the City of Milton, Georgia (the “City”) for the year ended September 30, 2012. We have also communicated to management other matters involving the internal control over financial reporting that we consider to be material weaknesses, as defined by Government Auditing Standards issued by the Comptroller General of the United States. Please refer to the communications noted in the Report Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards dated March 1, 2013. The following item is offered as a constructive suggestion to be considered part of the ongoing process of modifying and improving the City's practices and procedures. 1. During our testing of manual journal entries, we noted the City approves journal entries electronically. We recommend the City implement proper system access controls in order to limit the ability of one individual to approve and post his or her own journal entries. This letter is intended solely for the information and use of the Mayor and City Council of the City of Milton, Georgia, and its management and other officials and is not intended to be and should not be used by anyone other than these specified parties. We appreciate serving the City of Milton, Georgia and would be happy to assist you in addressing and implementing any of the suggestions in this letter. Atlanta, Georgia March 1, 2013 200 GALLERIA PARKWAY S.E., SUITE 1700 • ATLANTA, GA 30339-5946 • 770-955-8600 • 800-277-0080 • FAX 770-980-4489 • www.mjcpa.com Members of The American Institute of Certified Public Accountants • RSM International for the fiscal year ended September 30, 2012 comprehensive annual financial report Blenc oe & SIN C E 1 998 P H OTOGR A P H IC ARTS prepared by: Stacey Inglis Finance Director Submitted by: Chris Lagerbloom City Manager for the fiscal year ended September 30, 2012 comprehensive annual financial report Introductory Section CITY OF MILTON, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2012 TABLE OF CONTENTS Page Number INTRODUCTORY SECTION Table of Contents ........................................................................................................................................ Letter of Transmittal .................................................................................................................................... GFOA Certificate of Achievement .............................................................................................................. Listing of Elected Officials ......................................................................................................................... Listing of Principal Officials ....................................................................................................................... Organizational Chart ................................................................................................................................... FINANCIAL SECTION Independent Auditor’s Report .................................................................................................................... Management’s Discussion and Analysis .................................................................................................. Basic Financial Statements: Government-wide Financial Statements: Statement of Net Assets .................................................................................................................... Statement of Activities ....................................................................................................................... Fund Financial Statements: Balance Sheet – Governmental Funds ............................................................................................. Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds ................................................................................................. Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ................................... Statement of Fiduciary Assets and Liabilities – Agency Fund...................................................... Notes to Financial Statements .............................................................................................................. Required Supplementary Information: Schedule of Funding Progress – Retirement Plan.............................................................................. General Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual ................................................................................................ Notes to Required Supplementary Information .................................................................................. Combining and Individual Fund Statements and Schedules: Balance Sheet – Nonmajor Governmental Funds ............................................................................... Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds ................................................................................... Confiscated Assets Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual ................................................................................................ Emergency 911 Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual ................................................................................................ i-ii iii-v vi vii vii viii City meetings and special events .............................................................................................................ix 1-2 3-8 10 11 12 13 14 15 16-34 36-37 37 38 39 40 40 CAFR 2012 Introductory Section i 35 CITY OF MILTON, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2012 TABLE OF CONTENTS Page Number FINANCIAL SECTION (Continued) Combining and Individual Fund Statements and Schedules (Continued): Operating Grant Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual ................................................................................................ Hotel/Motel Tax Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual ................................................................................................ Statement of Changes in Assets and Liabilities – Agency Fund ...................................................... STATISTICAL SECTION Financial Trends: Net Assets by Component ..................................................................................................................... Changes in Net Assets .......................................................................................................................... Governmental Activities Tax Revenues by Source ............................................................................ Fund Balances of Governmental Funds .............................................................................................. Changes in Fund Balances of Governmental Funds .......................................................................... Revenue Capacity: General Governmental Tax Revenues by Source ............................................................................... Assessed Value and Estimated Actual Value of Taxable Property ................................................... Property Tax Rates – Direct and Overlapping Governments ............................................................ Principal Property Taxpayers................................................................................................................ Property Tax Levies and Collections ................................................................................................... Debt Capacity: Ratios of Outstanding Debt by Type .................................................................................................... Direct and Overlapping Governmental Activities Debt ...................................................................... Demographic and Economic Information: Demographic and Economic Statistics ................................................................................................ Principal Employers ............................................................................................................................... Operating Information: Full-Time Equivalent City Government Employees by Function ...................................................... Operating Indicators by Function ......................................................................................................... Capital Asset Statistics by Function .................................................................................................... COMPLIANCE SECTION Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................ Schedule of Findings and Responses ...................................................................................................... 41 41 50 44 44 45 4546 47 48 49 50 51 53 54 55-56 57 58-59 53 52 42 60-62 CAFR 2012 Introductory Section ii March 1, 2013To the Honorable Mayor, Members of City Council, Citizens, Businesses and Stakeholders of the City of Milton: We are pleased to present to you the Comprehensive An- nual Financial Report of the City of Milton, Georgia for the fiscal year ended September 30, 2012. This report consists of management’s representations concerning the finances of the City. Management assumes full responsibility for the completeness and reliability of all information presented in this report, based upon a comprehensive framework of in- ternal controls established for this purpose. Since the cost of internal controls should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, as- surance that the financial statements are free of any material misstatements. In compliance with state laws, the City’s financial statements have been audited by Mauldin & Jenkins, Certified Public Accountants, LLC. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended September 30, 2012 are free of material misstatement. The independent audit in- volved: examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assess- ing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditors have con- cluded, based upon their audit, that there is reasonable basis for rendering an unqualified (“clean”) opinion on the City’s financial statements for the fiscal year ended September 30, 2012. The independent auditor’s report is presented as the first component of the financial section of this report. Management’s discussion and analysis (MD&A) immedi- ately follows the independent auditor’s report and provides a narrative introduction, overview, and analysis of the ba- sic financial statements. MD&A complements this letter of transmittal and should be read in conjunction with it. OUR HISTORY In the early 1800s, the area that is now known as the City of Milton was inhabited mostly by the Cherokee. Through the 1832 land lottery, settlers in search of good farmland and gold made this their home. In 1857, Milton County was formed from parts of Cobb, Cherokee and Forsyth Counties to create a more accessible county seat. It was named for John Milton, Georgia’s first Secretary of State and a Revolutionary War hero. This was an agriculture-based community with cotton as the main crop. Devastation hit with the boll weevil infestation in the 1910s and 1920s and then with the Great Depression in the 1930s. Small counties, such as Milton, were encouraged to consolidate with larger counties in the “Bigger and Better Counties” movement. It was at this time in 1932 that Milton voters decided to merge with Fulton County. The area remained unincorporated for seventy-four years until the citizens decided they wanted services provided and decisions made on a more local level. On December 1, 2006, the City of Milton was born. Located at the northern- most tip of Fulton County, it occupies a land area of 38.52 square miles and serves an estimated population of 33,775, according to Georgia Power Economic Development. The City has been recognized as having the highest quality of life in the state of Georgia and ninth-highest in the southern United States by the Business Journals’ “On Numbers” sur- vey. It is a distinctive community that embraces small-town life and heritage while preserving and enhancing the City’s rural character. GOVERNMENT PROFILE Policy-making and legislative authority are vested in a gov- erning Council consisting of the Mayor and six Council mem- bers, all elected on a non-partisan basis. Each serves a four (4) year staggered term, where one-half of the Council seats are up for election every two (2) years. The Mayor is elected at large, without regard to specific residence within the City. Council members are elected by district and serve at large. The City of Milton operates under a Council-Manager form of government, whereby the City Manager is appointed by Mayor and Council. The City Manager has the authority and responsibility: to carry out the policies set forth by the Coun- cil; to provide for the effective and efficient delivery of mu- nicipal services; and to direct and supervise the administration of all departments. The City provides a full range of services, including police and fire protection; the construction and maintenance of streets and other infrastructure; and parks and recreational programs and activities. Sanitation services are provided through rela- tionships with private operators. Milton has one of the most educated populations of any city this size in the state. Approximately 97% of the residents over the age of 25 hold at least a high school degree and 66% have a bachelor’s degree or higher. More than 57% of the work- force is in the professional/management field. CAFR 2012 Introductory Section iii BUDGET BASIS AND STRUCTURE The annual budget serves as the foundation for the City’s financial plan and assists in control of the financial stabil- ity and health of the government. The Mayor and Council are legally required to adopt a balanced budget no later than the close of the fiscal year. The City’s fiscal year runs from October 1 through September 30. The budget is prepared by fund, function and department. The official level of control (i.e., the level on which expendi- tures may not legally exceed appropriations) for each legally adopted annual operating budget is at the department level. Administrative transfers of appropriations within a depart- ment may be authorized by the City Manager. Transfers be- tween departments or funds must be approved by the Mayor and Council. ECONOMIC CONDITION The City is part of the metropolitan area of Atlanta. Howev- er, it is in a unique situation as a municipality: while largely rural and suburban in character, a portion of the City lies within the major future-growth corridor along GA 400. Ap- proximately 86% of the land area within the City can be de- veloped for residential or agricultural/equestrian purposes. Only 2% of the land area is planned for commercial develop- ment. The remaining 13% of the land is comprised of right of way, wetlands, schools, cemeteries and parkland. The City wishes to maintain its position as a distinct commu- nity with a rural equestrian character in the Atlanta region. In order to do so, Milton has geographically identified its future development areas where economic growth will oc- cur to create sufficient tax base for the City. These develop- ment areas include Crabapple, Deerfield/SR 9, Birmingham Crossroads and potentially the Arnold Mill Road Corridor. Preservation areas, where the Milton character can be pre- served, have also been identified. It is anticipated that the newly instituted Transfer of Development Rights Program will contribute to the preservation of our rural areas. While commercial properties comprise only 15% of the tax digest, Milton is fortunate to have a stable list of large employers such as Verizon Wireless, Exide Technologies, Philips Healthcare, and InFor Global Solutions. The resi- dential makeup of the City consists of a median age of 36.7 years, a per capita income of $50,408 with a median house- hold income of $117,608, and has a median home value of $466,400. In 2011, the City was recognized by Business Journals’ On Numbers survey as having the “Best Quality of Life” in the state and 9th in the South. STRATEGIC FINANCIAL PLANNING Although many economic factors are largely outside of lo- cal government control, the Mayor, Council, City Manager and department heads have displayed impressive financial stewardship over the years through established philosophy of budgetary evaluation. This philosophy entails reviewing the needs of the City relative to a standard that services and associated costs should not be appropriated unless they are justified as strategic goals of the organization that serve to accomplish our guiding principles. Upon incorporation, the City also adopted a budgetary policy that requires the establishment of a fund balance reserve for working capital. The purpose of working capital is to cover the cost of expenditures caused by unforeseen emergencies, to cover shortfalls due to revenue declines, and to eliminate any short-term borrowing for cash flow purposes. This re- serve shall accumulate and then be maintained at an amount equal to two months of expenditures, which is approximate- ly 16% of budgeted expenditures. Excess fund balances over reserve requirements will be used in subsequent periods for pay-as-you-go capital projects and one-time non-recurring expenditures. The City of Milton maintains a flexible, yet thorough, five- year capital improvement plan whereby capital needs are identified several years before funding and implementation to allow adequate time for planning. This plan also provides for the orderly replacement of facilities and equipment. The City’s current five-year plan identified $37.8 million in projected expenditures through fiscal year 2017; $11.1 mil- lion of this is budgeted for the 2013 fiscal year. More than $8.1 million is designated for public works projects such as pavement management, bridge replacement and intersection improvements. The remaining budget is slated for future re- placement of public safety vehicles, park land acquisition/ improvement, public safety communication system upgrade, fire station repairs and a siren notification system. The sustainability of the City relies on a diversification of revenue sources. As mentioned, property taxes are the larg- est single source of revenue; however, significant discussion is centered on how to further diversify the City’s revenue base and lessen reliance on property taxes. Existing revenue sources are evaluated on an annual basis to ensure the under- lying rate is reasonable and justifiable. MAJOR INITIATIVES During fiscal year 2012, the City of Milton planned and implemented several major initiatives designed to meet citi- zens’ and business owners’ needs for services, improve the quality of life and adhere to the Mayor and Council’s vision and mission for the City. The Public Works department has several intersection im- provement projects that moved from the planning and design phase into the right-of-way acquisition phase. These projects CAFR 2012 Introductory Section iv Christopher J. Lagerbloom City Manager Stacey R. Inglis Finance Director include the intersections of Birmingham Hwy at Providence Rd, Arnold Mill Rd at New Providence Road, Mayfield Rd at Mid Broadwell Rd and Hopewell Rd at Cogburn Rd and Francis Rd. Construction is expected to begin the summer of 2013. In August 2012, the Public Works department also completed the intersection improvements for Bethany Bend at Cogburn Rd, as well as, the replacement and improvement of the Cogburn Road Bridge. In early 2011, the City purchased a five-acre site on High- way 9 that will eventually become the Court, Police and Fire headquarters. During fiscal year 2012, the facility was de- signed and programmed. Construction is anticipated to be- gin late 2013. The Parks and Recreation department completed improve- ments on play spaces at three local schools: • A 2.5 acre irrigated play space at Birmingham Falls El- ementary School • More than 1 acre of irrigated play space at Cogburn Woods Elementary School • An irrigated, full-size rectangular field with a running track at Hopewell Middle School These improvements allow for students to enjoy increased recreation opportunities during school, while giving resi- dents useable space after school hours. In 2012, the Police and Fire department launched two new initiatives that enhances the safety of the citizens – Co- deRED and Smart911. CodeRED is a high-speed notifica- tion system that sends emergency-related text messages and automated phone calls to subscribers. Smart911 is a new na- tionwide system that enhances the information available for first responders in an emergency situation. Lastly, the Parks and Recreation Master Plan was complet- ed in 2012. This planning tool includes updates to the Bir- mingham Park Master Plan and the Trail Plan and involved a great deal of public input. It will be used to guide park enhancements and expansion in the future. AWARDS AND ACKNOWLEDGEMENTS The Government Finance Officers Association of the Unit- ed States and Canada (“GFOA”) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Milton for its Comprehensive Annual Financial Re- port (“CAFR”) for the fiscal year ended September 30, 2011. This program recognizes those governments that go beyond the minimum requirements of generally accepted account- ing principles to prepare CAFR’s that represent the spirit of transparency and full disclosure. This was the fourth year the City has received this prestigious award. This award is valid for a period of one year only. We believe that our cur- rent CAFR continues to conform to program requirements and we are submitting it to GFOA to determine its eligibility for another award. The City is committed to this effort and will strive to maintain and surpass these standards on future reports. The preparation of this report would not have been possible without the efficient and dedicated services of all City de- partments. Their willingness to work together has enabled Milton to go beyond the ordinary, to be unique and to strive to exceed expectations in financial reporting by producing a quality report that is readable, informative, and beneficial to our citizens. We also extend our appreciation and gratitude to our independent auditors, Mauldin & Jenkins, for the pro- fessional guidance and assistance in producing a technically sound document. Most importantly, we express our appre- ciation to the Mayor and City Council for their dedication, leadership, vision, and support in planning and conducting the affairs of the City in a responsible and progressive man- ner, which ensures that Milton is a well-rounded, vibrant community to call home. Respectfully submitted, CAFR 2012 Introductory Section v CAFR 2012 Introductory Section vi From left: District 6 Lance Large Mayor Pro Tem/District 3 William C. Lusk | Mayor Joe Lockwood District 5 Joe Longoria | District 1 Karen Thurman District 2 Matt Kunz | District 4 Burt Hewitt Elected Officials at September 30, 2012 city Manager chris lagerbloom Assistant City Manager and Finance Director stacey inglis human resources director sam trager parks and recreation director Jim Cregge community development director Kathleen Field public works director carter Lucas chief of police deborah harrell fire chief robert edgar city clerk sudie gordon court clerk brooke lappin communications manager jason wright information technology manager david frizzell city attorney ken e. jarrard, esq. city auditors mauldin & jenkins, LLC Listing of Principal Officials at September 30, 2012 CAFR 2012 Introductory Section vii Municipal Court Judge City Attorney Executive Aide Revenue Collections Budget & Procurement Accounting A/P & Payroll Finance Compensation, Benefits and Recruitment Employee Development/ Training Human Resources GIS Information Technology Uniform Patrol Criminal Investigations Community Outreach Records Police Services Planning and Zoning Building Inspections Code Enforcement Land Development Community Development Field Services Transportation Planning Stormwater Management Public Works Parks and Recreation Administration Training Operations Special Operations (TLAER) Fire Prevention Fire Services Municipal Court Public Info & Marketing City Clerk City Manager Mayor & Council Citizens, Businesses and Visitors Organizational Chart at September 30, 2012 CAFR 2012 Introductory Section viii April 20 – 4th Annual Earth Day Festival 11 a.m. to 3 p.m., Friendship Community Park The fourth annual Milton Earth Day festival, scheduled for Saturday, April 20 from 11 a.m. to 3 p.m., will have a new location this year right in the heart of Crabapple at the new Friendship Community Park! This fun-filled and educational family event will showcase environmental vendors and businesses along with fun crafts, rides, entertainment and food guaranteed to delight the projected 1,500 visitors. May 27 – 6th Annual Memorial Day Ceremony 10 a.m., City Hall The yearly Memorial Day commemoration will again be held at Milton’s City Hall and feature a flyover, in- vocation, presentation of colors, call to colors, songs, a Keynote Speaker, a roll call of deceased veterans, and a benediction. December – Christmas in Crabapple and Annual Tree Lighting TBD, historic downtown Crabapple; Corner of Webb Road and Ga. 9 Celebrate the season of giving with a traditional outdoor celebration. Santa will be on hand for children to share their secret wishes and to get their picture taken. Everyone can enjoy refreshments while listening to carols sung by the Milton High School choir. Later, Santa will make another appearance, this time on the other side of Milton, to light the city’s tree. There will be music, refreshments, a countdown to the lighting, and more. City Meetings and Special Events City Council Regularly Scheduled Meetings First and Third Mondays Work sessions Second Monday 6 p.m. in Council Chambers Planning Commission Regularly Scheduled Meeting Fourth Tuesday 7 p.m. in Council Chambers Design Review Board Regularly Scheduled Meeting First Tuesday 6 p.m. in Council Chambers Board of Zoning Appeals Regularly Scheduled Meeting Third Tuesday 7 p.m. in Council Chambers Disability Awareness Committee Regularly Scheduled Meeting First Wednesday 7 p.m. in Executive Conference Room Milton Grows Green Regularly Scheduled Meeting Second Tuesday 12 p.m./6:30 p.m. in Executive Conference Room/Fire Station No. 43 -- alternates Historic Pres. Commission Regularly Scheduled Meeting Second Wednesday 6 p.m. in Executive Conference Room Parks and Recreation Advisory Board Regularly Scheduled Meeting Third Thursday 11:30 p.m. in Executive Conference Room May 1 – K-9 Support Golf Tournament 8 a.m. to 4 p.m., Echelon Golf Club The City of Milton Police Department will hold a “K-9 Support” golf tournament May 1 to raise funds for a new K-9 officer to replace a retired police dog. The tournament will take place at Echelon Golf Club, 501 Founders Drive, Alpharetta. It includes registration and breakfast at 8 a.m., a shotgun start at 10 a.m. and a reception and awards ceremony at 3 p.m. CAFR 2012 Introductory Section ix Financial Section INDEPENDENT AUDITOR’S REPORT The Honorable Mayor and Members of the City Council of the City of Milton, Georgia We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Milton, Georgia, as of and for the year ended September 30, 2012, which collectively comprise the City of Milton, Georgia’s basic financial statements as listed in the table of contents. These financial statements are the responsibility of the City of Milton, Georgia’s management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Milton, Georgia as of September 30, 2012, and the respective changes in financial position thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated March 1, 2013 on our consideration of the City of Milton, Georgia’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. CAFR 2012 Financial Section 1 Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis, General Fund – Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual, and Schedule of Funding Progress – Retirement Plan, as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Milton, Georgia’s financial statements. The combining and individual nonmajor fund financial statements and schedules, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and schedules are fairly stated in all material respects in relation to the financial statements as a whole. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Milton, Georgia’s basic financial statements. The introductory and statistical sections are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Atlanta, Georgia March 1, 2013 CAFR 2012 Financial Section 2 INDEPENDENT AUDITOR’S REPORT The Honorable Mayor and Members of the City Council of the City of Milton, Georgia We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Milton, Georgia, as of and for the year ended September 30, 2012, which collectively comprise the City of Milton, Georgia’s basic financial statements as listed in the table of contents. These financial statements are the responsibility of the City of Milton, Georgia’s management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Milton, Georgia as of September 30, 2012, and the respective changes in financial position thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated March 1, 2013 on our consideration of the City of Milton, Georgia’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. As management of the City of Milton (the “City”), we of- fer readers of the City’s financial statements this narrative overview and analysis of the financial activities for the fiscal year ended September 30, 2012. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found in the beginning of this re- port. All amounts, unless otherwise indicated, are expressed in whole dollars. FINANCIAL HIGHLIGHTS • The assets of the City exceeded its liabilities at the close of the fiscal year by $61,845,638 (total net assets). Of this amount $18,384,078 (unrestricted net assets) may be used to meet the ongoing obligations of the govern- ment. • The City’s total net assets increased by $4,655,577. • As of the close of the fiscal year, the City’s governmen- tal funds reported a combined ending fund balance of $19,419,384, an increase of $2,252,731 from the prior year. Key elements of this increase are as follows: • The annual City-wide street repaving was performed later than normal at the end of fiscal year 2012 caus- ing a majority of the expenditures to occur in fiscal year 2013. This attributes to a difference of approxi- mately $1,000,000 in comparison to expenditures in the previous fiscal year. • A bulk of the cost for engineering and design of three intersection improvement projects occurred in the previous fiscal year. With the projects mov- ing into the right-of-way acquisition phase in fiscal year 2012, the expenditures were approximately $150,000 lower. • In fiscal year 2011, the City received grant funds from MARTA for improvements along their bus route. The improvements included sidewalk repair, intersection improvements, land acquisition and the installation of street lights. The cost of the work per- formed in fiscal year 2011 was around $442,000 and the cost in fiscal year 2012 was $42,000, a $400,000 difference. • In fiscal year 2011, the City purchased land on Highway 9 to create another access route to the new high school and for the future construction of a new public safety facility. This attributes to a difference of over $500,000 in the expenditures in comparison to the previous fiscal year. • The City’s total long-term debt at September 30, 2012 consists of one master lease totaling $418,798 used to purchase a vehicle and related equipment for the Fire Department. As of the close of the fiscal year, the bal- ance of the long-term debt is $339,504. • . OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an in- troduction to the City of Milton’s basic financial statements. The basic financial statements are comprised of three com- ponents: 1) government-wide financial statements; 2) fund financial statements; and 3) notes to the basic financial state- ments. Government-wide financial statements. The government- wide financial statements are designed to provide readers with a broad overview of the City’s finances. Financial re- porting at this level uses a perspective similar to that found in the private sector, with its basis in accrual accounting and elimination or reclassification of activities between funds. These statements provide both long-term and short-term in- formation about the City’s overall financial status. The statement of net assets presents information on all of the City’s assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. Evaluation of the overall health of the City would extend to other non-financial factors, such as diversification of the taxpayer base or the condition of the City’s infrastructure, in addition to the financial information provided in this report. The statement of activities report how the City’s net assets changed during the current fiscal year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). An important purpose of the de- sign of this statement is to show the financial reliance of the City’s distinct activities, or functions, on revenues provided by the City’s taxpayers. Both of the government-wide financial statements distin- guish functions of the City principally supported by taxes and intergovernmental revenues (governmental activities). The City of Milton’s governmental activities include general government, judicial, public safety, public works, culture and recreation, and housing and development. The City cur- rently does not have any business-type activities. The government-wide financial statements can be found on pages 10 and 11 of this report. Fund financial statements. A fund is a grouping of related Management’s Discussion and Analysis CAFR 2012 Financial Section 3 accounts used to maintain control over resources segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal require- ments. All of the funds of the City can be divided into two categories: governmental funds and fiduciary funds. Governmental funds. Governmental funds are used to ac- count for essentially the same functions reported as gov- ernmental activities in the government-wide financial state- ments. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term fi- nancing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to com- pare the information presented for gov- ernmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains two major and five non- major governmental funds. The City’s major governmental funds are: General Fund and Capital Projects Fund. The non- major governmental funds are: Confiscated Assets Fund, Emergency 911 Fund, Operating Grant Fund, Hotel/Motel Tax Fund and Capital Grant Fund. The basic governmental fund financial statements can be found on pages 12 through 14 of this report. Fiduciary fund. Fiduciary funds are used to account for re- sources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide fi- nancial statements because the resources of those funds are not available to support the City’s own programs. The City uses an Agency Fund for the collection and remittance of cash appearance bond-related activity for municipal court. The basic fiduciary fund financial statement can be found on page 15 of this report. Notes to the basic financial statements. The notes provide additional information that is essential to a full understand- ing of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 16 to 34 of this report. Other information. In addition to the basic financial state- ments and accompanying notes, this report also presents certain required supplementary information, such as bud- getary comparison schedules and the schedule of funding progress for the City’s pension plan. The budgetary com- parison schedules are intended to demonstrate the City’s compliance with the legally adopted and amended budgets. Required supplementary information can be found on pages 35 through 37 of this report. GOVERNMENT-WIDE FINANCIAL ANALYSIS Following is a summary of the City’s net assets as found on page 44 of this report. As noted earlier, net assets may serve over time as a use- ful indicator of the City’s financial position. The City of Milton reported net assets of $61,845,638 at the close of the fiscal year. The largest portion of the net assets (68.9%) reflects its investment in capital assets (e.g., land, buildings, infrastructure, and machinery and equip- ment), less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to re- pay this debt must be provided from other sources, since 2012 2011 Assets Current and other assets 21,744,642$ 20,194,106$ Capital assets 42,921,285 41,287,693 Total assets 64,665,927 61,481,799 Liabilities Current liabilities 2,005,646 2,744,446 Non-current liabilities outstanding 814,643 1,547,292 Total liabilities 2,820,289 4,291,738 Net assets Invested in capital assets, net of related debt 42,581,781 40,179,841 Restricted for public safety 879,779 694,091 Unrestricted 18,384,078 16,316,129 Total net assets 61,845,638$ 57,190,061$ CITY OF MILTON'S NET ASSETS Governmental Activities CAFR 2012 Financial Section 4 the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the City’s net assets (1.4%) rep- resents resources that are subject to external restrictions on how they may be used. At the close of fiscal year 2012, the City’s restricted net assets were $879,779, represent- ing $89,080 for law enforcement and $790,069 for emer- gency telephone activities. The remaining portion of the City’s net assets represents unrestricted net assets. The statement reveals a surplus of $18,384,078 (29.7%) at the end of this fiscal year, an increase of $2,067,949 over the previous fiscal year. The evidence of a surplus does not mean that the City has resources available beyond its long-term commitments. Rather, it is the result of having currently available re- sources that are greater than long-term commitments. The primary reason for this positive change in net assets is the City’s ability to maintain sufficient revenues while maintaining adequate budgetary controls on expenses. At the end of the fiscal year, the City is able to report positive balances in all three categories of net assets for the government as a whole. The same situation held true for the prior fiscal year. The following condensed financial information was de- rived from the government-wide statement of activities (page 11) and reflects how the City’s net assets changed during the fiscal period. There was an overall increase in net assets of $4,655,577 in fiscal year 2012 (compared to an increase of $3,486,102 in the prior year). Key elements of this change from year to year are as follows: • Sales taxes increased by almost $200,000 over fiscal year 2011 due to a slight rebound in the economy that lead to higher consumer spending. 2012 2011 Revenues Program revenues: Charges for services 2,377,117$ 2,194,624$ Operating grants and contributions 101,769 79,384 Capital grants and contributions 425,111 1,541,878 General revenues: Property taxes 9,443,929 9,249,681 Sales taxes 4,275,674 4,056,666 Other taxes 4,251,780 4,189,835 Interest 26,927 36,410 Miscellaneous revenues 79,307 144,348 Total revenues 20,981,614 21,492,826 Expenses General government 2,973,341 3,508,809 Judicial 227,761 207,085 Public safety 8,124,581 7,587,661 Public works 3,236,611 5,489,730 Culture and recreation 707,991 404,151 Housing and development 1,038,157 763,205 Interest on long-term debt 17,595 46,083 Total expenses 16,326,037 18,006,724 Increase in net assets 4,655,577 3,486,102 Net assets - beginning 55,639,763 52,153,661 Prior period adjustment 1,550,298 - Net assets - beginning (restated)57,190,061 52,153,661 Net assets - ending 61,845,638$ 55,639,763$ Governmental Activities CITY OF MILTON'S CHANGES IN NET ASSETS CAFR 2012 Financial Section 5 • In fiscal year 2011, land was acquired on Highway 9 to create another access route to the new high school and for the future construction of a public safety facility. This accounts for the decrease of approximately $537,000 in general government expenses from fiscal year 2011 to fiscal year 2012. • In comparison with the previous fiscal year, the public works expense line item shows a decrease of $2,250,757: • There are two citywide repaving projects that occur every year: one in the Spring and one in the Fall. The latter of the two crosses over into the next fis- cal year. For the Fall 2012 project, a majority of the work occurred in fiscal year 2013. • As previously mentioned, the City received a grant from MARTA in fiscal year 2011 to make improve- ments along their bus route. These improvements included sidewalk repair, intersection improve- ments, streetlight installation and land acquisition. Most of the improvements were performed in fiscal year 2011 attributing to a $400,000 difference in this expense line item. • There are three intersection improvement projects that moved from the design phase in fiscal year 2011 to the right-of-way acquisition phase in fiscal year 2012. This accounts for ap- proximately $150,000 de- crease. FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS As noted earlier, the City of Mil- ton uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds. The focus of the City’s governmen- tal funds is to provide information on near-term inflows, outflows and balances of spendable resources. Such infor- mation is useful in assessing the City’s financing require- ments. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. As of the end of fiscal year 2012, the city reported govern- mental funds combined ending fund balance of $19,419,384, an increase of $2,252,731 from the prior year. The largest component of this amount, $8,377,308, is attributable to the capital projects funds with an additional $7,870,639 that con- stitutes unassigned fund balance. As mentioned in the finan- cial highlights section of this MD&A, the increase in the fund balance is due to the timing of the City-wide Fall repaving project, a majority of the work for the MARTA grant proj- ect falling in the previous fiscal year, the three intersection improvement projects transitioning from the engineering and design phase into the right-of-way acquisition phase, and the timing of the purchase of the land on Highway 9 for access to the new high school and the future construction of a public safety building. The remaining portion of the combined ending fund balance represents nonspendable, restricted or assigned fund bal- ance and comprises $3,171,437, indicating that it is not avail- able for new spending. Nonspendable fund balance consists of $217,851 in prepaid invoices. Restricted fund balance is comprised of $879,779 for emergency 9-1-1 operations and confiscated assets. Assigned fund balance consists of amounts assigned for fiscal year 2013 operations ($2,070,784) and the operating grant fund ($3,023). General Fund. The General Fund is the primary operating fund and the largest source of day-to-day service delivery. It accounts for many of the City’s core services, such as law enforcement, fire protection, planning, roads and streets, and administration. At the end of the current fiscal year, the un- assigned fund balance of the General Fund was $7,870,639, while the total fund balance reached $10,139,274. The following provides an explanation of the changes in rev- enues by source from 2011 to 2012: • Taxes. Since the City’s property taxes are collected at the end of the fiscal year, the timing of the billing has a significant impact on revenues. The 2010 tax billing occurred later than usual due to the implementation of a new financial software system. The result of this late billing was lower-than-anticipated revenues for fis- cal year 2010 and higher-than-anticipated revenues for fiscal year 2011. Because of the higher revenues in fis- cal year 2011, this caused what looks like a decrease in property tax revenue for the current fiscal year when, in fact, they were relatively flat from year to year. • Licenses and permits. Over the past several years (since the downturn in the economy), the type of build- Revenues Classified by Source - General Fund Amount % of Total Amount % of Total Amount % of Change Revenues by Source: Taxes $17,890,044 92.1%$18,419,051 93.0%$(529,007) -2.9% Licenses and permits 496,389 2.6%388,345 2.0%108,044 27.8% Charges for service 452,445 2.3%400,898 2.0%51,547 12.9% Fines and forfeitures 483,242 2.5%431,401 2.2%51,841 12.0% Other 105,046 0.5%161,914 0.8%(56,868) -35.1% Total $19,427,166 100.0%$19,801,609 100.0%$(374,443) -1.9% Increase (Decrease) FY 2012 FY 2011 CAFR 2012 Financial Section 6 ing permits the City issued were more for home reno- vations; however, there was a considerable increase in single-family and multi-family residential permits is- sued in 2012. This accounts for the 27.8% increase in revenues from 2011 to 2012. • Charges for service. The increase of $51,547 is primar- ily attributable to an increase in plan review fees that is directly related to the increase in building permit rev- enues mentioned above. • Fines and forfeitures. Municipal court fees increase by $51,841. • Other. Other revenues decreased by $56,868 due, in large part, to a revenue stream from a cell tower lease. The City received back-payment from Fulton County for the years since incorporation in fiscal year 2011, re- sulting in higher revenues reported for that year. The following provides highlights explaining the significant changes from the prior period in expenditures by function: • The increase of $141,057 in General Government is mainly attributable to: a new partnership with Prog- ress Partners to perform economic development duties ($18,700); an increase in legal fees ($35,663); the cost for 12 months of the intergovernmental agreement with Johns Creek versus 10 months that occurred in the previ- ous fiscal year ($37,943); an increase in the cost of risk management claims and adjustments ($20,000); and the maintenance cost of the newly implemented human re- sources information system ($8,400). • There was an increase of $455,752 in Public Safety. A large portion of this is attributable to personnel costs: approximately $93,000 in cost of living adjustments, an increase of more than $10,000 in insurance premiums, and roughly $230,000 in a full year of salary costs for four new police officers and a deputy fire chief. The re- maining $122,000 increase is due to rising gas prices and the annual maintenance of vehicles and equipment. • The increase of $166,762 in Public Works is primar- ily due to the rising costs of electricity used for street lights and traffic signals ($10,000); an increase of the number of times right-of-way mowing is performed ($16,700); additional funding for traffic signal allow- ance ($34,000); and the annual salary and benefits cost for two employees hired in the third quarter of fiscal year 2011 ($90,000). • The salary and benefits costs associated with a newly hired part-time special events coordinator ($20,000), additional agreements with the schools for the use and programming of their fields and facilities ($30,000), an increase in the cost of park mowing, litter pickup and light maintenance ($10,000), and an increase in the cost of electricity for the parks ($7,000) contribute to the in- crease of $88,865 from fiscal year 2011 to fiscal year 2012 in the Parks and Recreation department. • There was an increase of $103,137 in Housing and De- velopment. This is primarily attributable to personnel costs: newly hired code enforcement officer and part- time records clerk ($23,000); the costs associated with the salary and benefits of the sustainability coordinator that was previously reported in the City Manager’s department ($40,000); a 2.5% cost of liv- ing adjustment and higher insurance pre- miums ($17,000); and the transition of an employee from a third party contractor to a city employee ($20,000). The remaining $3,100 increase is due to rising gas prices. • The increase in Debt Service of $90,768 is for the first of five payments for the lease/purchase of a fire tanker/ pumper. Capital Projects Fund. Annually, the City Council approves a capital program as part of the budget process. Funding for these projects comes primarily from available fund balance of the General Fund. The Capital Projects Fund accounts for these activities. During the year, $4,577,671 was transferred to this fund from the General Fund, while expenditures amounted to $3,779,684. The above, together with addition- al revenues of $181,644, and additional transfers of $90,000, resulted in an increase in fund balance of $1,069,631, yield- ing a fund balance at year-end of $6,878,898 as compared to $5,809,267 at the end of the prior year. GENERAL FUND BUDGETARY HIGHLIGHTS The City employs an annual mid-year and end-of-year bud- get adjustment process in order to re-align appropriations made during the annual budget process with significant and unexpected trends. This ensures adjustments facilitating appropriations to be in alignment with expected resources. Differences between the original budget and final amended budget are then resolved via official City Council action. The following highlights the differences between the origi- Expenditures by Function - General Fund Amount % of Total Amount % of Total Amount % of Change Expenditures by Function: General government $2,915,491 21.4%$2,774,434 22.1%$141,057 5.1% Judicial 227,666 1.7%207,261 1.6%20,405 9.8% Public safety 6,949,517 51.0%6,493,765 51.7%455,752 7.0% Public works 1,490,622 10.9%1,323,860 10.5%166,762 12.6% Culture and recreation 443,622 3.3%354,757 2.8%88,865 25.0% Housing and development 802,453 5.9%699,316 5.6%103,137 14.7% Debt service 807,311 5.9%716,543 5.7%90,768 12.7% Total $13,636,682 100.0%$12,569,936 100.0%$1,066,746 8.5% FY 2011FY 2012 Increase (Decrease) CAFR 2012 Financial Section 7 Financial Section 8 nal and the final budget amounts: • Property tax collections lapses fiscal years and project- ing the revenue collections for the new fiscal year’s bud- get can be complicated. In projecting the revenues for the fiscal year 2012 budget, the assumption for the prior year tax revenue source was that a lower percentage of collection for 2011 taxes would occur in fiscal year 2011, thus increasing the amount collectible in fiscal year 2012. What actually occurred was a higher-than- anticipated percentage of collection for the 2011 taxes in fiscal year 2011. This greatly affected the projections for fiscal year 2012 and resulted in a decrease of $480,000 for property tax appropriations. • Increased local option sales tax revenue by $175,000 to account for higher-than-anticipated collections. • The 2010 census reports showed the City of Milton’s population more than doubled and with that, the insur- ance premium tax greatly increased – since the distribu- tion is based on population. Business taxes increased by $671,000 to account for the growth. • Increased licenses and permits by $59,500 to account for higher-than-anticipated growth in building permits. • Charges for service increased by $104,280 to cover higher-than-anticipated court administrative fees and commissions received from vendors providing recre- ation programs. • Miscellaneous revenues increased by $38,100 to ac- count for the insurance proceeds received for damaged property. • Total expenditure appropriations increased by $7,442. Within the departments, the most significant amendments to the budget were primarily to account for: • lower-than-anticipated election costs (-$71,000); • savings in salaries and benefits due to vacant positions (-$70,000); • savings in debt service payment due to the decision to not finance the purchase of new police vehicles (-$49,920); • a new agreement with Progress Part- ners for economic development ser- vices ($25,000); • increased legal fees for unforeseen ad- ditional services ($40,000); • extra right-of-way mowings ($26,000) and traffic signal allowance for repairs and maintenance ($15,000); • additional funding for park mowing and litter pickup ($22,000); • salary and benefits costs for part-time special events coordinator and a code enforcement officer ($35,000); and • various other smaller amendments. • Operating transfers out increased by $1,238,133 to ac- count for a transfer to the Capital Projects Fund for the future acquisition of park land. This purchase was fund- ed with unassigned fund balance. During the year, general fund revenues exceeded budgetary projections, and expenditures were less than budgetary es- timates. Actual revenues and other financing sources were $1,482,041 higher than estimates, whereas expenditures were $709,272 lower than final budgetary appropriations. Listed below are the major variances between actuals and appropriations: • Careful consideration is given to economic conditions and how future collections of revenue might be affected. A conservative approach is always utilized when pre- dicting revenues, but given the current economic cli- mate, further prudence is used. It is for this reason that the variance in: • property tax revenues is $852,942, • sales tax revenues is $175,674, • franchise taxes is $142,164, • business tax revenues is $212,188, and • building permit revenues is $90,188. • The expenditures were lower than anticipated primarily due to conservative budget estimates and the continued concerted effort by departments to minimize expendi- tures as a precautionary measure due to the uncertain economic environment. CAPITAL ASSET AND DEBT ADMINISTRATION Capital assets. As of September 30, 2012, the City’s invest- Variance Original Final Actual with Final Revenues and transfers in: Taxes $16,145,100 $16,507,076 $17,890,044 $1,382,968 Licenses and permits 346,700 406,201 496,389 90,188 Charges for services 330,380 434,660 452,445 17,785 Fines and forfeitures 451,000 451,000 483,242 32,242 Contributions 12,000 13,706 10,760 (2,946) Interest earned 15,100 15,100 16,479 1,379 Miscellaneous 60,430 98,544 77,807 (20,737) Other financing sources 64,000 76,000 57,162 (18,838) Total $17,424,710 $18,002,287 $19,484,328 $1,482,041 Expenditures and transfers out: Expenditures 14,324,331 14,331,773 13,636,682 (695,091) Transfers out 4,180,048 5,418,181 5,404,000 (14,181) Total 18,504,379 19,749,954 19,040,682 (709,272) Change in fund balance $(1,079,669) $(1,747,667) $443,646 $2,191,313 Budget CAFR 2012 Financial Section 8 ment in capital assets for its governmental activities total $42,921,285 (net of accumulated depreciation). This invest- ment in capital assets includes land, buildings, vehicles, equipment and other, construction in progress and infra- structure. Additions to the capital assets include the pur- chase of land on Highway 9 and on Hopewell Rd, nine new vehicles, a defibrillator, a Rapid ID system, and infrastruc- ture that underwent a full depth reclamation process. The overall decrease in capital assets from the prior period is due to depreciation and the removal of the infrastructure assets that were replaced through the full depth reclamation. Please note, the information for fiscal year 2011 in the chart below was altered to include prior period adjustments for infrastructure that was identified during the audit for fiscal year 2012. Additional information on the City’s capital assets can be found in note 6 on page 27 of this report. Long-term debt. At the end of fiscal year 2012, the City’s total outstanding debt was $339,504 for a fire engine. Pay- ments totaling $768,348 were made during the fiscal year to reduce the capital lease outstanding and retire two other lease purchase agreements for police and fire vehicles. Further information on the City’s long-term debt can be found in note 7 on pages 28 and 29 of this report. ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES The City of Milton is predominately residential in nature, with commercial property representing approximately 15% of the City’s taxable assessed value. Therefore, the City re- ceives a significant share of its revenue directly from local residents in the form of property taxes. Despite the fact that many cities in the region and throughout the United States have experienced a decline in their property values, the City of Milton’s property values increased slightly by 2.09%. Other revenue sources that are directly influenced by the state of the economy showed some improvement from fiscal year 2011 to fiscal year 2012: sales tax revenues increased by 7%; occupational tax, based on the gross receipts of the business, showed a 6% increase; and building permit rev- enues increased by 56%. While this might demonstrate a possible rebound of the economy, caution was taken with revenue projections for the next fiscal year. One of the unlikely advantages the City of Milton has had during the ongoing economic instability is that it is only six years old and has always operated through lean times. In- novative thinking is something that City leaders and staff have done since the beginning. Cost-saving measures, such as intergovernmental agreements for IT and GIS services, as well as partnerships with private companies to perform street maintenance, have been employed to provide a level of service the citizens deserve. These cost-saving measures, in addition to conservative spending, have grown the fund balance to a little over $10 million. A portion of the fund bal- ance (roughly $3 million) must be maintained to cover pos- sible shortfalls in the future, but the remaining funds can be utilized for capital projects. In fiscal year 2013, $2,070,784 of the fund balance has been assigned to the Capital Projects Fund for the first year costs of the new public safety commu- nications system and renovations to the Hopewell House. In light of the economic challenges and its impact on City resources, the fiscal year 2013 budget was compiled in line with the guiding principles of conservative spending while providing the best level of service possible for the citizens. REQUESTS FOR INFORMATION This financial report is designed to provide a general over- view of the City of Milton’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to: Finance Department City of Milton 13000 Deerfield Pkwy, Ste 107G Milton, GA 30004 or by calling 678-242-2500 City of Milton, Georgia Capital Assets (net of accumulated depreciation) Fiscal Years 2011 and 2012 2012 2011 Land 5,182,513$ 4,837,513$ Buildings 455,265 475,187 Vehicles, Equipment & Other 2,237,653 2,425,989 Construction in progress 2,335,931 1,674,419 Infrastructure 32,709,923 31,874,585 Total 42,921,285$ 41,287,693$ CAFR 2012 Financial Section 9 Basic Financial Statements Governmental Activities ASSETS Cash and cash equivalents $ 11,008,541 Accounts receivable 1,838,026 Taxes receivable 8,580,115 Due from other governments 100,109 Prepaids 217,851 Capital assets: Nondepreciable 7,518,444 Depreciable, net of accumulated depreciation 35,402,841 Total assets 64,665,927 LIABILITIES Accounts payable 1,238,792 Accrued liabilities 414,961 Deposits payable 351,893 Compensated absences, due within one year 475,139 Notes payable, due within one year 81,466 Notes payable, due in more than one year 258,038 Total liabilities 2,820,289 NET ASSETS Invested in capital assets, net of related debt 42,581,781 Restricted for public safety 879,779 Unrestricted 18,384,078 Total net assets $ 61,845,638 The accompanying notes are an integral part of these financial statements. Government Primary CITY OF MILTON, GEORGIA STATEMENT OF NET ASSETS SEPTEMBER 30, 2012 CAFR 2012 basic financial statements 10 Program Revenues Operating Capital Charges for Grants and Grants and Governmental Functions/Programs Expenses Services Contributions Contributions Activities Primary government: Governmental activities: General government $ 2,973,341 $ 514,402 $- $- $ (2,458,939) Judicial 227,761 483,242 - - 255,481 Public safety 8,124,581 870,200 89,343 - (7,165,038) Public works 3,236,611 109,731 - 325,111 (2,801,769) Culture and recreation 707,991 53,855 12,426 - (641,710) Housing and development 1,038,157 345,687 - 100,000 (592,470) Interest on long-term debt 17,595 - - - (17,595) Total governmental activities 16,326,037 2,377,117 101,769 425,111 (13,422,040) Total primary government $ 16,326,037 $ 2,377,117 $ 101,769 $ 425,111 (13,422,040) General revenues: Property taxes 9,443,929 Sales taxes 4,275,674 Hotel/Motel taxes 54,688 Franchise taxes 1,908,609 Business taxes 2,288,483 Unrestricted investment earnings 26,927 Miscellaneous revenues 79,307 Total general revenues 18,077,617 Change in net assets 4,655,577 Net assets, beginning of year, restated 57,190,061 Net assets, end of year $ 61,845,638 The accompanying notes are an integral part of these financial statements. Changes in Net Assets Net (Expenses) CITY OF MILTON, GEORGIA STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2012 Revenues and CAFR 2012 basic financial statements 11 Total Governmental ASSETS Fund Fund Funds Funds Cash and cash equivalents $ 1,186,486 $ 7,502,665 $ 2,319,390 $ 11,008,541 Accounts receivable 1,640,877 42,957 154,192 1,838,026 Taxes receivable 8,575,677 - 4,438 8,580,115 Intergovernmental receivable - - 100,109 100,109 Due from other funds 13,242 - - 13,242 Prepaids 197,851 20,000 - 217,851 Total assets $ 11,614,133 $ 7,565,622 $ 2,578,129 $ 21,757,884 LIABILITIES Accounts payable $ 494,255 $ 682,929 $ 61,608 $ 1,238,792 Accrued liabilities 403,165 - 3,080 406,245 Due to other funds - - 13,242 13,242 Deposits payable 351,893 - - 351,893 Deferred revenue 225,546 3,795 98,987 328,328 Total liabilities 1,474,859 686,724 176,917 2,338,500 FUND BALANCES Fund balances: Nonspendable: Prepaids 197,851 20,000 - 217,851 Restricted: Public safety - - 879,779 879,779 Assigned: Fiscal year 2013 budget 2,070,784 - - 2,070,784 Public safety - - 3,023 3,023 Capital projects - 6,858,898 1,518,410 8,377,308 Unassigned 7,870,639 - - 7,870,639 Total fund balances 10,139,274 6,878,898 2,401,212 19,419,384 Total liabilities and fund balances $ 11,614,133 $ 7,565,622 $ 2,578,129 Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. 42,921,285 Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds. (823,359) Some revenues are not available in the current period and, therefore, are deferred in the funds. 328,328 Net assets of governmental activities $ 61,845,638 The accompanying notes are an integral part of these statements. CITY OF MILTON, GEORGIA BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2012 Nonmajor General Capital Projects Governmental CAFR 2012 basic financial statements 12 Total General Governmental Fund Funds Revenues: Property taxes $ 9,483,723 $- $- $ 9,483,723 Sales taxes 4,275,674 - - 4,275,674 Hotel/Motel taxes - - 54,688 54,688 Franchise taxes 1,842,164 66,445 - 1,908,609 Business taxes 2,288,483 - - 2,288,483 Licenses and permits 496,389 - - 496,389 Charges for services 452,445 105,936 818,459 1,376,840 Fines and forfeitures 483,242 - 16,819 500,061 Intergovernmental - - 464,916 464,916 Contributions 10,760 - - 10,760 Interest earned 16,479 7,763 2,685 26,927 Miscellaneous 77,807 1,500 - 79,307 Total revenues 19,427,166 181,644 1,357,567 20,966,377 Expenditures: Current: General government 2,915,491 - 17,377 2,932,868 Judicial 227,666 - - 227,666 Public safety 6,949,517 25,924 813,884 7,789,325 Public works 1,490,622 1,019,911 321,952 2,832,485 Culture and recreation 443,622 244,173 7,541 695,336 Housing and development 802,453 63,436 139,000 1,004,889 Capital outlay - 2,426,240 - 2,426,240 Debt service: Principal 768,348 - - 768,348 Interest 38,963 - - 38,963 Total expenditures 13,636,682 3,779,684 1,299,754 18,716,120 Excess (deficiency) of revenues over expenditures 5,790,484 (3,598,040) 57,813 2,250,257 Other financing sources (uses): Proceeds from the sale of capital assets 2,474 - - 2,474 Transfers in 54,688 4,667,671 826,329 5,548,688 Transfers out (5,404,000) - (144,688) (5,548,688) Total other financing sources (uses)(5,346,838) 4,667,671 681,641 2,474 Net change in fund balances 443,646 1,069,631 739,454 2,252,731 Fund balances, beginning of year 9,695,628 5,809,267 1,661,758 17,166,653 Fund balances, end of year $ 10,139,274 $ 6,878,898 $ 2,401,212 $ 19,419,384 The accompanying notes are an integral part of these financial statements. Capital Projects Fund Governmental Funds CITY OF MILTON, GEORGIA STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2012 Nonmajor CAFR 2012 basic financial statements 13 CITY OF MILTON, GEORGIA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balances - total governmental funds $ 2,252,731 Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceeded depreciation expense in the current period.1,654,471 In the statement of activities, the loss on disposal of capital assets is included with general government expenses. However, in the governmental funds, the proceeds from the sale increase financial resources. Thus, the change in net assets differs from the change in fund balance by the net book value of the capital assets sold.(20,879) Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds.15,237 The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net assets. For the current year, this amount represents the payments made on the City's outstanding notes payable.768,348 Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.(14,331) Change in net assets - governmental activities $ 4,655,577 The accompanying notes are an integral part of these financial statements. FOR THE YEAR ENDED SEPTEMBER 30, 2012 CAFR 2012 basic financial statements 14 STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES AGENCY FUND SEPTEMBER 30, 2012 Municipal ASSETS Court Fund Cash $ 21,634 Total assets $ 21,634 LIABILITIES Due to others $ 21,634 Total liabilities $ 21,634 The accompanying notes are an integral part of these financial statements. CITY OF MILTON, GEORGIA CAFR 2012 basic financial statements 15 Notes to Financial Statements CITY OF MILTON, GEORGIA NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2012 NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the City of Milton, Georgia (the “City”) have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below. A. Reporting Entity The City, which was incorporated in 2006, operates under a charter adopted December 1, 2006, as a municipal corporation governed by an elected mayor and a six-member council. The government provides such services as police protection, fire and rescue services, cultural and recreational activities, housing and development and public works. Created on June 4, 2012, the City of Milton Public Buildings and Facility Authority (the “PBFA”) exists to obtain favorable financing and funding for public facilities, land, buildings, equipment, roads, bridges, sidewalks and services exclusively for the City of Milton. The PBFA is governed by a seven-member board of directors who are appointed by the City Council. The PBFA qualifies as a blended component unit of the City. For the fiscal year ended September 30, 2012, the PBFA did not have any financial activity apart from creation as an entity. B. Government-wide and Fund Financial Statements The government-wide financial statements (i.e., the statement of net assets and the statement of activities) report information on all of the non-fiduciary activities of the primary government. The statement of net assets includes non-current assets and non-current liabilities. In addition, the government-wide statement of activities reflects depreciation expense on the City’s capital assets. As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to those who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. CAFR 2012 notes to financial statements 16 NOTES TO FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the fiduciary fund financial statements. Agency funds have no measurement focus; however, they use the accrual basis of accounting to recognize assets and liabilities. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of the related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, sales taxes, intergovernmental grants, and investment income associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the City. In accordance with GASB Statement No. 33, “Accounting and Financial Reporting for Non- exchange Transactions,” the corresponding assets (receivables) in non-exchange transactions are recognized in the period in which the underlying exchange occurs, when an enforceable legal claim has arisen, when all eligibility requirements have been met, or when resources are received, depending on the revenue source. CAFR 2012 notes to financial statements 17 NOTES TO FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued) In accordance with GASB Statement No. 34, major individual governmental funds are reported as separate columns in the fund financial statements. The City reports the following major governmental funds: The general fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. The capital projects fund is used to account for the capital expenditures made by the City on long-term projects. Additionally, the City reports the following fund type: The agency fund is used to account for the collection and disbursement of monies by the City’s Municipal Court on behalf of other individuals or entities. D. Encumbrances The City employed encumbrance accounting during the year. Encumbrances, if existing at the end of the fiscal year, are recorded and appropriations lapse at year end. Open encumbrances would then be a commitment or an assignment of fund balance since the commitments would be honored in subsequent years. Encumbrances do not constitute expenditures or liabilities. There were no encumbrances outstanding at September 30, 2012, and none were recorded. CAFR 2012 notes to financial statements 18 NOTES TO FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) E. Cash and Investments Georgia statutes authorize the City to invest in the following: (1) obligations of Georgia or any other state; (2) obligations of the United States; (3) obligations fully insured or guaranteed by the United States government or one of its agencies; (4) obligations of any corporation of the United States government; (5) prime bankers’ acceptances; (6) the State of Georgia local government investment pool; (7) repurchase agreements; and (8) obligations of any other political subdivisions of the State of Georgia. Any investment or deposit in excess of the federal depository insured amounts must be collateralized by an equivalent amount of state or U.S. obligations. Cash includes amounts in demand deposits as well as short-term investments with a maturity date within three months of the date acquired by the City. The City pools cash resources of its various funds in order to facilitate the management of cash. Cash applicable to a particular fund is readily identifiable. The balance in the pooled cash accounts is available to meet current operating requirements. F. Receivables All receivables are reported at their gross value and, where appropriate, are reduced by the estimated portion that is expected to be uncollectible. G. Interfund Receivables and Payables Activity between funds that is representative of lending/borrowing arrangements outstanding at the end of the fiscal year as well as all other outstanding balances between funds are reported as “due to/from other funds.” H. Prepaid Items Payments made to vendors for services that will benefit periods beyond September 30, 2012, are accounted for using the consumption method and recorded as prepaid items in both government- wide and fund financial statements. CAFR 2012 notes to financial statements 19 NOTES TO FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) I. Capital Assets Capital assets, which include buildings, improvements, machinery and equipment, and infrastructure assets, are reported in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $10,000 and an estimated useful life in excess of three years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. The City has reported all infrastructure which it currently owns and has a responsibility for maintaining. Donated capital assets are recorded at estimated fair market value at the date of donation. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives is not capitalized. Capital assets of the City are depreciated using the straight line method over the following useful lives: Buildings 20-40 years Vehicles, Equipment, and Other 5-12 years Infrastructure 15-60 years Fully depreciated assets still in service are carried in the capital asset accounts. J. Compensated Absences It is the City’s policy to permit employees to accumulate earned but unused vacation and sick pay benefits. There is no liability for non-vesting accumulated rights to receive sick pay benefits since the City does not have a policy to pay any amounts when employees separate from service with the City. All vacation pay is accrued when incurred in the government-wide financial statements. A liability for these amounts is reported in the governmental funds only if they have matured, for example, as a result of employee resignations and retirements. K. Long-Term Obligations In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the statement of net assets. In the fund financial statements, governmental fund types recognize the face amount of the debt issued as other financing sources and the repayment of debt as debt service expenditures. CAFR 2012 notes to financial statements 20 NOTES TO FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) L. Fund Equity and Net Assets Fund equity at the governmental fund financial reporting level is classified as “fund balance.” Fund equity for all other reporting is classified as “net assets.” Fund Balance – Generally, fund balance represents the difference between the assets and liabilities under the current financial resources management focus of accounting. In the fund financial statements, governmental funds report fund balance classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on the specific purpose for which amounts in those funds can be spent. Fund balances are classified as follows: Nonspendable – Fund balances are reported as nonspendable when amounts cannot be spent because they are either (a) not in spendable form (i.e., items that are not expected to be converted to cash) or (b) legally or contractually required to be maintained intact. Restricted – Fund balances are reported as restricted when they include amounts that can be spent only for the specific purposes stipulated by the constitution, external resource providers, or through enabling legislation. Committed – Fund balances are reported as committed when they include amounts that can be used only for the specific purposes determined by a formal action of the City Council. Commitments will only be used for specific purposes pursuant to a formal action of the City Council. A majority vote is required to approve or remove a commitment. Assigned – Fund balances are reported as assigned when they include amounts intended to be used by the City for specific purposes but do not meet the criteria to be classified as restricted or committed. In governmental funds other than the general fund, assigned fund balance represents the remaining amount that is not restricted or committed. The City Council has delegated the Finance Director the authority to assign amounts to be used for specific purposes. Unassigned – Fund balances are reported as unassigned as the residual classification for the City’s general fund and includes all spendable amounts not contained in the other classifications. The City will maintain a minimum unassigned fund balance in its General Fund of 16% of the subsequent year’s budgeted expenditures and outgoing transfers. CAFR 2012 notes to financial statements 21 NOTES TO FINANCIAL STATEMENTS NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) L. Fund Equity and Net Assets (Continued) Flow Assumptions – When both restricted and unrestricted amounts of fund balance are available for use for expenditures incurred, it is the City’s policy to use restricted amounts first and then unrestricted amounts as they are needed. For unrestricted amounts of fund balance, it is the City’s policy to use fund balance in the following order: (1) Committed, (2) Assigned, (3) Unassigned. Net Assets – Net assets represent the difference between assets and liabilities in reporting which utilizes the economic resources measurement focus. Net assets invested in capital assets, net of related debt, consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used (i.e., the amount that the City has spent) for the acquisition, construction or improvement of those assets. Net assets are reported as restricted using the same definition as used for restricted fund balance as described in the section above. All other net assets are reported as unrestricted. The City applies restricted resources first when an expense is incurred for purposes for which both restricted and unrestricted net assets are available. M. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. CAFR 2012 notes to financial statements 22 NOTES TO FINANCIAL STATEMENTS NOTE 2. RECONCILIATION OF GOVERNMENT-WIDE FINANCIAL STATEMENTS AND FUND FINANCIAL STATEMENTS A. Explanation of Certain Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net Assets The governmental fund balance sheet includes a reconciliation between fund balance – total governmental funds and net assets – governmental activities as reported in the government-wide statement of net assets. One element of that reconciliation explains that “long-term liabilities are not due and payable in the current period and therefore are not reported in the funds.” The details of this $823,359 difference are as follows: Notes payable $ (339,504) Compensated absences (i.e., vacation)(475,139) Accrued interest (8,716) Net adjustment to reduce fund balance - total governmental funds to arrive at net assets - governmental activities $ (823,359) B. Explanation of Certain Differences Between the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances and the Government-wide Statement of Activities The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net change in fund balances – total governmental funds and change in net assets of governmental activities as reported in the government-wide statement of activities. One element of that reconciliation explains that “Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense.” The details of this $1,654,471 difference are as follows: Capital outlay $ 2,821,684 Depreciation expense (1,167,213) Net adjustment to increase net change in fund balances - total governmental funds to arrive at change in net assets - governmental activities $ 1,654,471 CAFR 2012 notes to financial statements 23 NOTES TO FINANCIAL STATEMENTS NOTE 2. RECONCILIATION OF GOVERNMENT-WIDE FINANCIAL STATEMENTS AND FUND FINANCIAL STATEMENTS (CONTINUED) B. Explanation of Certain Differences Between the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances and the Government-wide Statement of Activities (Continued) Another element of the reconciliation states that “some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.” The details of this $14,331 difference are as follows: Compensated absences (i.e., vacation)$ (35,699) Accrued interest 21,368 Net adjustment to decrease net change in fund balances - total governmental funds to arrive at change in net assets - governmental activities $ (14,331) NOTE 3. LEGAL COMPLIANCE – BUDGETS The budget is officially adopted by the governing body prior to the beginning of its fiscal year, or a resolution authorizing the continuation of necessary and essential expenditures to operate the City will be adopted. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the department level, within the fund. Transfers of appropriations within a department budget or within a non-departmental expenditure category require only the approval of the Finance Director and the City Manager. Increases in appropriations in a departmental budget or in a non-departmental expenditure category, require approval of the governing body in the form of amendments to the budget resolution. For the fiscal year ended September 30, 2012, the expenditures of the General Administration department in the General Fund exceeded final appropriations by $1,047. CAFR 2012 notes to financial statements 24 NOTES TO FINANCIAL STATEMENTS NOTE 4. DEPOSITS Total deposits as of September 30, 2012 are summarized as follows: Statement of Net Assets: Cash and cash equivalents $ 11,008,541 Statement of Fiduciary Assets and Liabilities: Cash - agency fund 21,634 $ 11,030,175 Cash deposited with financial institutions $ 8,661,448 Local government investment pool - Georgia Fund 1 2,368,727 Total cash and cash equivalents $ 11,030,175 Custodial Credit Risk – Deposits: Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover deposits or will not be able to recover collateral securities that are in the possession of an outside party. State statutes require all deposits and investments (other than federal or state government instruments) to be collateralized by depository insurance, obligations of the U.S. government, or bonds of public authorities, counties, or municipalities. As of September 30, 2012, all of the City’s bank balances were adequately insured and collateralized as defined by GASB and State statutes. Georgia Fund 1: The local government investment pool, "Georgia Fund 1," created by OCGA 36- 83-8, is a stable net asset value investment pool, which follows Standard and Poor's criteria for AAAm rated money market funds and is regulated by the Office of the State Treasurer of the State of Georgia. However, Georgia Fund 1 operates in a manner consistent with Rule 2a-7 of the Investment Company Act of 1940 and is considered to be a 2a-7 like pool. The pool is not registered with the SEC as an investment company. The pool's primary objectives are safety of capital, investment income, liquidity and diversification while maintaining principal ($1 per share value). Net asset value is calculated weekly to ensure stability. As of September 30, 2012, the weighted-average maturity of the pool was 58 days. The pool distributes earnings (net of management fees) on a monthly basis and determines participant's shares sold and redeemed based on $1 per share. As of September 30, 2012, the City considers amounts held in Georgia Fund 1 as cash equivalents for financial statement presentation. CAFR 2012 notes to financial statements 25 NOTES TO FINANCIAL STATEMENTS NOTE 5. RECEIVABLES Property taxes are levied on property values assessed as of January 1. Tax notices are mailed on or about September 1 of each year based on the assessed value of property as listed on January 1 and are due 60 days following the billing date. The billings are considered past due if the payment is not rendered within the 60 day period after the respective tax billing date, at which time penalties and interest are assessed. Delinquent taxes subject the property to lien. Property taxes are recorded as receivables and deferred revenues when assessed. Revenues are recognized when available. Receivables at September 30, 2012, for the City’s individual major funds and aggregate nonmajor funds, including any applicable allowances for uncollectible accounts are as follows: General Capital Projects Receivables: Accounts $ 1,640,877 $ 42,957 $ 154,192 Taxes 8,768,584 - 4,438 Intergovernmental - - 100,109 Total receivables 10,409,461 42,957 258,739 Less allowance for uncollectible 192,907 - - Net total receivable $ 10,216,554 $ 42,957 $ 258,739 Governmental Nonmajor [THE REMAINDER OF THIS PAGE HAS BEEN LEFT BLANK INTENTIONALLY] CAFR 2012 notes to financial statements 26 NOTES TO FINANCIAL STATEMENTS NOTE 6. CAPITAL ASSETS Capital asset activity for the City for the year ended September 30, 2012 is as follows: Beginning Balance Ending (Restated) Increases Decreases Balance Governmental activities: Nondepreciable capital assets Land $ 4,837,513 $ 345,000 $- $ 5,182,513 Construction in progress 1,674,419 661,512 - 2,335,931 Total 6,511,932 1,006,512 - 7,518,444 Capital assets, being depreciated: Buildings 532,995 - - 532,995 Infrastructure 36,081,413 1,553,431 (53,504) 37,581,340 Vehicles, equipment, and other 4,058,189 261,741 - 4,319,930 Total 40,672,597 1,815,172 (53,504) 42,434,265 Less accumulated depreciation for: Buildings (57,808) (19,922) - (77,730) Infrastructure (4,206,828) (697,214) 32,625 (4,871,417) Vehicles, equipment, and other (1,632,200) (450,077) - (2,082,277) Total (5,896,836) (1,167,213) 32,625 (7,031,424) Total capital assets being depreciated, net 34,775,761 647,959 (20,879) 35,402,841 Governmental activities capital assets, net $ 41,287,693 $ 1,654,471 $ (20,879) $ 42,921,285 The above schedule includes restatements to the beginning balances of infrastructure and accumulated depreciation in the amounts of $1,556,425 and $6,127, respectively. See Note 15 for additional information. Depreciation expense was charged to functions/programs of the City as follows: Governmental activities: General government $ 11,310 Public safety 412,441 Public works 708,576 Culture and recreation 11,759 Housing and development 23,127 Total depreciation expense - governmental activities $ 1,167,213 CAFR 2012 notes to financial statements 27 NOTES TO FINANCIAL STATEMENTS NOTE 7. LONG-TERM DEBT Notes Payable In August 2010, the City entered into an agreement through a financial institution to borrow $418,798 for the purchase of a vehicle and related equipment for the fire department. Annual payments of $90,768, including interest at a rate of 2.74%, began in October 2011 and will continue through October 2016. The debt service requirements to maturity on the City’s notes payable are as follows: Fiscal year ending September 30, 2013 $ 81,466 $ 9,302 $ 90,768 2014 83,698 7,070 90,768 2015 85,992 4,776 90,768 2016 88,348 2,420 90,768 $ 339,504 $ 23,568 $ 363,072 Principal Interest Total Changes in Long-Term Liabilities The following is a summary of long-term debt activity of the City for the year ended September 30, 2012: Beginning Ending Due Within Balance Additions Reductions Balance One Year Governmental activities: Notes payable $ 1,107,852 $- $ (768,348) $ 339,504 $ 81,466 Compensated absences 439,440 883,516 (847,817) 475,139 475,139 Governmental activities Long-term liabilities $ 1,547,292 $ 883,516 $ (1,616,165) $ 814,643 $ 556,605 Compensated absences are generally liquidated by the General Fund. The City has reported 100% of the compensated absence liability as due in one year, as the City continues to grow and expects employees to use earned vacation within one year. CAFR 2012 notes to financial statements 28 NOTES TO FINANCIAL STATEMENTS NOTE 8. INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS The composition of interfund balances as of September 30, 2012 is as follows: Receivable Entity Payable Entit y General Fund Nonmajor governmental funds $ 13,242 Amount All interfund balances resulted from the time lag between the dates that (1) interfund goods and services are provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system, and (3) payments between funds are made. Interfund transfers: Transfers In Transfers Out Capital Projects Fund General Fund $ 4,577,671 Capital Projects Fund Nonmajor governmental funds 90,000 Nonmajor governmental funds General Fund 826,329 General Fund Nonmajor governmental funds 54,688 $ 5,548,688 Amount Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them and (2) use unrestricted revenues collected in the general fund to finance various programs accounted for in other funds in accordance with budgetary authorizations. NOTE 9. COMMITMENTS AND CONTINGENT LIABILITIES Contractual Commitments For the fiscal year ended September 30, 2012, the City has contractual commitments on uncompleted contracts were $589,475 primarily for road paving and intersection and drainage improvements. Litigation The City is a defendant in various lawsuits. Although the outcome of these lawsuits is not presently determinable, in the opinion of management and legal counsel, the resolution of these matters will not have a material adverse effect on the financial condition of the City. CAFR 2012 notes to financial statements 29 NOTES TO FINANCIAL STATEMENTS NOTE 10. DEFINED BENEFIT PENSION PLAN Plan Description The City, as authorized by the City Council, has established a defined benefit pension plan (The City of Milton Retirement Plan) covering all full-time employees. The City’s pension plan is affiliated with the Georgia Municipal Employee Benefit System (GMEBS), an agent multiple-employer pension plan administered by the Georgia Municipal Association. Contributions made by the City are commingled with contributions made by other members of GMEBS for investment purposes. The City does not own any securities on its own. Investment income from the securities is allocated on a pro rata basis. The Georgia Municipal Association issues a publicly available financial report that includes financial statements and required supplementary information for GMEBS. That report may be obtained by writing to Georgia Municipal Association, Risk Management and Employee Benefit Services, 201 Pryor Street, NW, Atlanta, Georgia 30303 or by calling (404) 688-0472. As provided by state law, benefit provisions for participants in GMEBS are established by the respective employers. As authorized by City Council, the plan provides pension benefits and death and disability benefits for plan members and beneficiaries. All employees, excluding elected officials, who work thirty-five hours or more per week, are eligible to participate after one year. Benefits vest after seven years of service. A City employee may retire at age 65 with seven years of service. The benefit is calculated based on total years of service and a 2.75% multiplier times their final average earnings for the 5 highest consecutive years of service. An employee may elect early retirement at age 55 at a reduced benefit provided they have 10 years of service. At January 1, 2012, the date of the most recent actuarial valuation, there were 104 active participants. Funding Policy The Plan is subject to minimum funding standards of the Georgia Public Retirement Systems Standards law. The Board of Trustees of GMEBS has adopted a recommended actuarial funding policy for the plan which meets state minimum requirements and will accumulate sufficient funds to provide the benefits under the plan. The funding policy for the plan is to contribute an amount equal to or greater than the recommended contribution described below. For 2012, the actuarially determined contribution rate was 5.06% of covered payroll. CAFR 2012 notes to financial statements 30 NOTES TO FINANCIAL STATEMENTS NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED) Funding Policy (Continued) For 2012, the City’s recommended contribution and annual pension cost was $284,445. Actual contributions totaled $284,445. The recommended contribution was determined as part of the January 1, 2011 actuarial valuation using the projected unit credit actuarial cost method. Actuarial assumptions include a 7.75% rate of return on investments, projected salary increases of 3.5%, and a rate of inflation of 3.5%. The period, and related method, for amortizing the initial unfunded actuarial accrued liability is 30 years from 2008, and current changes in the unfunded actuarial accrued liability over 15 years for actuarial gains and losses, 20 years for plan provision, and 30 years for actuarial assumptions and cost methods as a level dollar amount. These amortization periods are closed for this plan year. The actuarial value of the plan assets was determined using techniques that smooth the effects of short-term volatility in the market value of investments over the Plan’s life to date. Employees are required to contribute 3.00% of their compensation to the Plan. The following is a schedule of funding progress: (b-a ) Unfunded [(b-a)/c] (a)(b)Actuarial UAAL as a Actuarial Actuarial Actuarial Accrued (a/b)(c) Percentage Valuation Value of Accrued Liability Funded Covered of Covered Date Assets Liability (AAL) (UAAL) Ratio Payroll Payroll 1/1/2012 $ 1,175,293 $ 1,475,455 $ 300,162 79.7 % $ 5,305,648 5.7 % The required schedule of funding progress immediately following the notes to the financial statements presents multi-year trend information about whether the actuarial value of the plan net assets is increasing or decreasing over time relative to the actuarial accrued liability. CAFR 2012 notes to financial statements 31 NOTES TO FINANCIAL STATEMENTS NOTE 10. DEFINED BENEFIT PENSION PLAN (CONTINUED) Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events far into the future, and actuarially determined amounts are subject to continual revision as results are compared to past expectations and new estimates are made about the future. Actuarial calculations reflect a long-term perspective. Calculations are based on the substantive plan in effect as of January 1, 2012. Fiscal Year Annual Actual Percentage of Net Ended Pension Pension APC Pension September 30, Cost (APC) Contribution Contributed Obligation 2010 $ 114,150 $ 114,150 100.0 % $- 2011 150,660 150,660 100.0 %- 2012 284,445 284,445 100.0 %- NOTE 11. DEFINED CONTRIBUTION PENSION PLAN The City of Milton maintains a single employer defined contribution plan established and administered by the City for all full time employees. The Plan was established by resolution of the City Council and the Plan, including contribution requirements, may also be amended by resolution of the same. At September 30, 2012, there were 135 plan members. The City matches 100% for each dollar of employee contributions up to 3.75% of the employee's salary. Employees are required to contribute 3.75% of their compensation to the Plan. Employees are eligible after one month of employment and are fully vested after three months. For the fiscal year ending September 30, 2012, employer and employee contributions to the Plan were $508,094. The City of Milton’s Internal Revenue Code Section 457 Plan (the “Plan”) is a deferred compensation plan and qualifies as a defined contribution plan. The Plan is administered by ICMA- RC for all full time employees. Separate audited financial statements for the Plan are not issued. At September 30, 2012, there were 85 plan members. Employees are not required to contribute to the Plan. Employees may contribute a portion of their gross salary up to the maximum amount allowed by the IRS. The City matches at a rate of 50% of the employee’s contribution up to 1% of the employee’s salary. For the fiscal year ending September 30, 2012, the contributions to the Plan were $206,802 by the employees and $44,782 by the City. CAFR 2012 notes to financial statements 32 NOTES TO FINANCIAL STATEMENTS NOTE 12. JOINT VENTURE Under Georgia law, the City, in conjunction with other cities around the Metropolitan Atlanta area, is a member of the Atlanta Regional Commission (ARC) and is required to pay annual dues thereto, which Fulton County has paid on behalf of the City of Milton. Membership in ARC is required by the Official Code of Georgia Annotated (OCGA) Section 50-8-34, which provides for the organization structure of ARC. ARC Board membership includes the chief elected official of each county and municipality of the area. OCGA 50-8-39.1 provides that the member governments are liable for any debts or obligations of the ARC. Separate financial statements may be obtained from ARC, 40 Courtland Street NE, Atlanta, Georgia 30303. NOTE 13. HOTEL/MOTEL LODGING TAX The City has levied a 3% lodging tax. The Official Code of Georgia Annotated 48-13-50 requires that all lodging taxes levied of 5% to be expended or obligated contractually for the promotion of tourism, conventions, or trade shows at a rate equal to or greater than that of the prior year. During the year ended September 30, 2012, the City collected $54,688 in hotel/motel tax revenues, which were transferred to the General Fund and used for the promotion of special events and City operations. NOTE 14. RISK MANAGEMENT The City is exposed to various risks of losses related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The City has joined together with other municipalities in the state as part of the Georgia Interlocal Risk Management Agency Property and Liability Insurance Fund and the Georgia Municipal Association Group Self- Insurance Workers’ Compensation Fund, public entity risk pools currently operating as common risk management and insurance programs for member local governments. As part of these risk pools, the City is obligated to pay all contributions and assessments as prescribed by the pools, to cooperate with the pool’s agents and attorneys, to follow loss reduction procedures established by the funds, and to report as promptly as possible, and in accordance with any coverage descriptions issued, all incidents which could result in the funds being required to pay any claim of loss. The City is also to allow the pool’s agents and attorneys to represent the City in investigation, settlement discussions and all levels of litigation arising out of any claim made against the City within the scope of loss protection furnished by the funds. CAFR 2012 notes to financial statements 33 NOTES TO FINANCIAL STATEMENTS NOTE 14. RISK MANAGEMENT (CONTINUED) The funds are to defend and protect the members of the funds against liability or loss as prescribed in the member government contract and in accordance with the workers’ compensation law of Georgia. The funds are to pay all cost taxed against members in any legal proceeding defended by the members, all interest accruing after entry of judgment, and all expenses incurred for investigation, negotiation or defense. Settled claims have not exceeded the coverage in the last three years. The City carries commercial insurance for other risks of losses. For insured programs, there have been no significant reductions in insurance coverage. Settlement amounts have not exceeded insurance coverage in the last three years. NOTE 15. PRIOR PERIOD ADJUSTMENT Management of the City has determined that a restatement of beginning net assets of the governmental activities is necessary to properly record infrastructure capital assets which were constructed prior to September 30, 2011 as well as the depreciation expense that should have been taken thereon. These assets were constructed as part of the City’s overall pavement management plan but were improperly expensed as repairs and maintenance when in fact the amounts below represent capital assets of the City and should have been recorded as such when built. The adjustments resulted in changes to the beginning net assets of the governmental activities of the City as follows: Net assets, Governmental Activities, as previously reported 55,639,763$ Restatement to report infrastructure assets previously expensed 1,556,425 Restatement to recognize prior period depreciation expense (6,127) Beginning net assets, Governmental Activities, restated 57,190,061$ CAFR 2012 notes to financial statements 34 Required Supplementary Information CITY OF MILTON, GEORGIA REQUIRED SUPPLEMENTARY INFORMATION RETIREMENT PLAN SCHEDULE OF FUNDING PROGRESS (b-a) (b)Unfunded [(b-a)/c] (a)Actuarial Actuarial UAAL as a Actuarial Actuarial Accrued Accrued (a/b)(c) Percentage Valuation Value of Liability Liability Funded Covered of Covered Date Assets (AAL)(UAAL) Ratio Payroll Payroll 1/1/12 $ 1,175,293 $ 1,475,455 $ 300,162 79.7% $ 5,305,648 5.7% 1/1/11 820,976 1,100,920 279,944 74.6% 5,480,332 5.1% 1/1/10 518,803 643,516 124,713 80.6% 3,789,764 3.3% 5/1/09 321,559 417,370 95,811 77.0% 3,221,692 3.0% 5/1/08 177,182 222,269 45,087 79.7% 2,773,883 1.6% 5/1/07 - 204,487 204,487 0.0% 3,217,000 6.4% NOTE: See assumptions used for the Schedule of Funding Progress in Note 10 to the financial statements. CAFR 2012 required supplementary information 35 Revenues: Property taxes $ 9,115,600 $ 8,630,781 $ 9,483,723 $ 852,942 Sales taxes 3,925,000 4,100,000 4,275,674 175,674 Franchise taxes 1,700,000 1,700,000 1,842,164 142,164 Business taxes 1,404,500 2,076,295 2,288,483 212,188 Licenses and permits 346,700 406,201 496,389 90,188 Charges for services 330,380 434,660 452,445 17,785 Fines and forfeitures 451,000 451,000 483,242 32,242 Contributions 12,000 13,706 10,760 (2,946) Interest earned 15,100 15,100 16,479 1,379 Miscellaneous 60,430 98,544 77,807 (20,737) Total revenues 17,360,710 17,926,287 19,427,166 1,500,879 Expenditures: Current: General government: Mayor and council 168,070 193,051 173,224 19,827 City manager 266,812 294,937 290,917 4,020 General administration 31,650 39,110 40,157 (1,047) Finance department 495,873 495,873 458,680 37,193 Legal services 220,000 260,000 231,642 28,358 City clerk 297,420 227,406 207,949 19,457 Information technology 528,057 535,557 484,523 51,034 Human resources 250,010 257,523 236,799 20,724 Risk management 191,500 191,500 181,587 9,913 Public information 90,910 90,910 86,813 4,097 Buildings and plant 525,439 525,439 523,200 2,239 Total general government 3,065,741 3,111,306 2,915,491 195,815 Judicial: Municipal court 231,274 237,454 227,666 9,788 Total judicial 231,274 237,454 227,666 9,788 Public safety: Police department 2,903,855 2,880,211 2,701,521 178,690 Fire department 4,381,219 4,289,443 4,115,746 173,697 EMS operations 140,988 140,988 132,250 8,738 Total public safety 7,426,062 7,310,642 6,949,517 361,125 Public works 1,540,706 1,574,116 1,490,622 83,494 Culture and recreation 405,282 470,315 443,622 26,693 Housing and development 798,035 820,629 802,453 18,176 Debt service: Principal 818,268 768,348 768,348 - Interest 38,963 38,963 38,963 - Total debt service 857,231 807,311 807,311 - Total expenditures 14,324,331 14,331,773 13,636,682 695,091 Excess of revenues over expenditures 3,036,379 3,594,514 5,790,484 2,195,970 Continued CITY OF MILTON, GEORGIA GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (GAAP BASIS) Final Budget FOR THE YEAR ENDED SEPTEMBER 30, 2012 Budget Original Final Actual Variance With CAFR 2012 required supplementary information 36 Other financing sources (uses): Proceeds from the sale of capital assets 24,000 24,000 2,474 (21,526) Transfers in 40,000 52,000 54,688 2,688 Transfers out (4,180,048) (5,418,181) (5,404,000) 14,181 Total other financing sources (uses)(4,116,048) (5,342,181) (5,346,838) (4,657) Net change in fund balances (1,079,669) (1,747,667) 443,646 2,191,313 Fund balances, beginning of year 9,695,628 9,695,628 9,695,628 - Fund balances, end of year $ 8,615,959 $ 7,947,961 $ 10,139,274 $ 2,191,313 SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (GAAP BASIS) FOR THE YEAR ENDED SEPTEMBER 30, 2012 CITY OF MILTON, GEORGIA GENERAL FUND Budget Variance With Original Final Actual Final Budget CITY OF MILTON, GEORGIA NOTES TO REQUIRED SUPPLEMENTARY INFORMATION SEPTEMBER 30, 2012 NOTE 1. BUDGETS Formal budgetary accounting is employed as a management control device for the general fund, special revenue funds, and capital projects funds of the City. The governmental funds’ budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America. Annual operating budgets are adopted each fiscal year through passage of an annual budget ordinance and amended as required for all governmental funds, with the exception of capital projects funds for which project length budgets are adopted. During the fiscal year ended September 30, 2012, the original budget was amended through supplemental appropriations. These changes are reflected in the budgetary comparison schedules. All unencumbered budget appropriations lapse at the end of each year. For the fiscal year ended September 30, 2012, the expenditures of the General Administration department in the General Fund exceeded final appropriations by $1,047. CAFR 2012 required supplementary information 37 Combining and Individual Fund Statements and Schedules NONMAJOR GOVERNMENTAL FUNDS Confiscated Assets Fund – To account for the use of confiscated assets by the City’s Police Department. Emergency 911 Fund – To account for the monthly 911 charges to help fund the cost of providing emergency 911 services. Operating Grant Fund – To account for the funds received from external sources as they relate to grants awarded to the City. Matching funds, which are the City’s responsibility, are also recorded within this fund. This fund only tracks and accounts for those items relating to the operations of the City. Hotel/Motel Tax Fund – To account for the occupancy tax collected by the City from area hotels and motels, and distributed based upon state statute. The government is currently collecting this tax at a rate of 3%. Capital Grant Fund – To account for capital projects as they relate to proceeds from grants awarded to the City. Matching funds, which are the City’s responsibility, are also recorded within this fund. Total Nonmajor Tax Grant Governmental ASSETS Fund Fund Funds Cash $ 97,884 $ 636,570 $4,918 $- $ 1,580,018 $ 2,319,390 Accounts receivable - 154,192 - - - 154,192 Intergovernmental receivables - - 11,162 - 88,947 100,109 Taxes receivable - - - 4,438 - 4,438 Total assets $ 97,884 $ 790,762 $ 16,080 $4,438 $ 1,668,965 $ 2,578,129 LIABILITIES AND FUND BALANCES LIABILITIES Accounts payable $- $- $- $- $ 61,608 $ 61,608 Accrued liabilities - - 3,080 - - 3,080 Due to other funds 8,804 - - 4,438 - 13,242 Deferred revenue - 63 9,977 - 88,947 98,987 Total liabilities 8,804 63 13,057 4,438 150,555 176,917 FUND BALANCES Restricted: Public safety 89,080 790,699 - - - 879,779 Assigned: Public safety - - 3,023 - - 3,023 Capital projects - - - - 1,518,410 1,518,410 Total fund balances 89,080 790,699 3,023 - 1,518,410 2,401,212 Total liabilities and fund balances $ 97,884 $ 790,762 $ 16,080 $4,438 $ 1,668,965 $ 2,578,129 Fund Confiscated Emergency 911 Fund Hotel/Motel Fund Grant Operating Assets CITY OF MILTON, GEORGIA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS SEPTEMBER 30, 2012 Special Revenue Funds Capital Capital Projects Fund CAFR 2012 Combining and Individual Fund Statements and Schedules 38 Capital Projects Fund Total Nonmajor Grant Tax Grant Governmental Fund Fund Fund Funds REVENUES Taxes $- $- $- $ 54,688 $- $ 54,688 Intergovernmental - - 81,519 - 383,397 464,916 Charges for services - 818,459 - - - 818,459 Fines and forfeitures 16,819 - - - - 16,819 Interest 76 763 5 - 1,841 2,685 Total revenues 16,895 819,222 81,524 54,688 385,238 1,357,567 EXPENDITURES Current: General government - - 17,377 - - 17,377 Public safety 17,085 633,344 163,455 - - 813,884 Public works - - - - 321,952 321,952 Culture and recreation - - 7,541 - - 7,541 Housing and development - - - - 139,000 139,000 Total expenditures 17,085 633,344 188,373 - 460,952 1,299,754 Excess (deficiency) of revenues over expenditures (190) 185,878 (106,849) 54,688 (75,714) 57,813 OTHER FINANCING SOURCES (USES) Transfers in - - 99,201 - 727,128 826,329 Transfers out - - - (54,688) (90,000) (144,688) Total other financing sources (uses)- - 99,201 (54,688) 637,128 681,641 Net change in fund balances (190) 185,878 (7,648) - 561,414 739,454 FUND BALANCES, beginning of year 89,270 604,821 10,671 - 956,996 1,661,758 FUND BALANCES, end of year $ 89,080 $ 790,699 $ 3,023 $- $ 1,518,410 $ 2,401,212 CapitalOperating Hotel/MotelConfiscated CITY OF MILTON, GEORGIA COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2012 Fund Emergency 911 Fund Assets Special Revenue Funds CAFR 2012 Combining and Individual Fund Statements and Schedules 39 CITY OF MILTON, GEORGIA CONFISCATED ASSETS FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (GAAP BASIS) Original Final Actual Revenues: Fines and forfeitures $ 16,819 $ 16,819 $ 16,819 $- Interest 69 69 76 7 Total revenues 16,888 16,888 16,895 7 Expenditures: Public safety 12,100 12,100 17,085 (4,985) Total expenditures 12,100 12,100 17,085 (4,985) Net change in fund balances 4,788 4,788 (190) (4,978) Fund balances, beginning of year 89,270 89,270 89,270 - Fund balances, end of year $ 94,058 $ 94,058 $ 89,080 $ (4,978) FOR THE YEAR ENDED SEPTEMBER 30, 2012 Budget Variance With Final Budget CITY OF MILTON, GEORGIA EMERGENCY 911 FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (GAAP BASIS) Original Final Actual Revenues: Charges for services $ 700,000 $ 779,486 $ 818,459 $ 38,973 Interest - 680 763 83 Total revenues 700,000 780,166 819,222 39,056 Expenditures: Public safety 700,000 780,166 633,344 146,822 Total expenditures 700,000 780,166 633,344 146,822 Net change in fund balances - - 185,878 185,878 Fund balances, beginning of year 604,821 604,821 604,821 - Fund balances, end of year $ 604,821 $ 604,821 $ 790,699 $ 185,878 Final Budget FOR THE YEAR ENDED SEPTEMBER 30, 2012 Budget Variance With CAFR 2012 Combining and Individual Fund Statements and Schedules 40 CITY OF MILTON, GEORGIA OPERATING GRANT FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (GAAP BASIS) Original Final Actual Revenues: Intergovernmental $ 30,096 $ 86,080 $ 81,519 $ (4,561) Interest - - 5 5 Total revenues 30,096 86,080 81,524 (4,556) Expenditures: General government 3,350 19,381 17,377 2,004 Public safety 133,760 168,143 163,455 4,688 Culture and recreation - 5,570 7,541 (1,971) Total expenditures 137,110 193,094 188,373 4,721 Deficiency of revenues over expenditures (107,014) (107,014) (106,849) 165 OTHER FINANCING SOURCES Transfers in 103,664 103,664 99,201 (4,463) Total other financing sources 103,664 103,664 99,201 (4,463) Net change in fund balances (3,350) (3,350) (7,648) (4,298) Fund balances, beginning of year 10,671 10,671 10,671 - Fund balances, end of year $ 7,321 $ 7,321 $ 3,023 $ (4,298) FOR THE YEAR ENDED SEPTEMBER 30, 2012 Budget Variance With Final Budget CITY OF MILTON, GEORGIA HOTEL/MOTEL TAX FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL (GAAP BASIS) Original Final Actual Revenues: Taxes $ 40,000 $ 52,000 $ 54,688 $2,688 Total revenues 40,000 52,000 54,688 2,688 Other financing uses: Transfers out (40,000) (52,000) (54,688) (2,688) Total other financing uses (40,000) (52,000) (54,688) (2,688) Net change in fund balances - - - - Fund balances, beginning of year - - - - Fund balances, end of year $- $- $- $- Final Budget Budget FOR THE YEAR ENDED SEPTEMBER 30, 2012 Variance With CAFR 2012 Combining and Individual Fund Statements and Schedules 41 AGENCY FUND Agency funds are used to account for assets held by the City as an agent for individuals. Municipal Court Fund – To account for the collection of cash appearance bonds by the Municipal Court. CITY OF MILTON, GEORGIA STATEMENT OF CHANGES IN ASSETS AND LIABILITIES AGENCY FUND Balance Balance October 1,September 30, 2011 Additions Deductions 2012 MUNICIPAL COURT FUND Assets: Cash $ 108,555 $ 962,513 $ 1,049,434 $ 21,634 Liabilities: Due to others $ 108,555 $ 962,513 $ 1,049,434 $ 21,634 FOR THE YEAR ENDED SEPTEMBER 30, 2012 CAFR 2012 Combining and Individual Fund Statements and Schedules 42 Statistical Section STATISTICAL SECTION This part of the City of Milton’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the government’s overall financial health. Page Financial Trends ........................................................................................................................................... These schedules contain trend information to help the reader understand how the government’s financial performance and well-being have changed over time. Revenue Capacity ......................................................................................................................................... These schedules contain information to help the reader assess the government’s most significant local revenue source, property tax. Debt Capacity ................................................................................................................................................ These schedules present information to help the reader assess the affordability of the government’s current levels of outstanding debt and the government’s ability to issue additional debt in the future. Demographic and Economic Information .................................................................................................. These schedules offer demographic and economic indicators to help the reader understand the environment within which the government’s financial activities take place. Operating Information .................................................................................................................................. These schedules contain service and infrastructure data to help the reader understand how the information in the government’s financial report relates to the services the government provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial report for the relevant year. The government implemented GASB Statement 34 in 2007 which was the City’s first year of incorporation; schedules presented include information beginning in that year. 44-46 47-50 51-52 53 54-57 CAFR 2012 statistical section 43 CITY OF MILTON, GEORGIA NET ASSETS BY COMPONENT LAST SIX FISCAL YEARS (accrual basis of accounting) 2012 2011 2010 2009 2008 2007 Primary government: Invested in capital assets, net of related debt $ 42,581,781 $ 38,629,543 $ 36,498,474 $ 36,524,637 $ 36,964,310 $ 32,923,814 Restricted for public safety 879,779 694,091 - Unrestricted 18,384,078 16,316,129 15,655,187 12,520,252 10,527,209 3,035,336 Total primary government net assets $ 61,845,638 $ 55,639,763 $ 52,153,661 $ 49,044,889 $ 47,491,519 $ 35,959,150 Note: Fiscal year 2008 was the City's first full year of operations. The 2007 period was only 10 months. CITY OF MILTON, GEORGIA CHANGES IN NET ASSETS (accrual basis of accounting) 2012 2011 2010 2009 2008 2007Expenses General government $ 2,973,341 $ 3,508,809 $ 3,659,341 $ 4,588,792 $ 4,171,595 $ 3,683,192 Judicial 227,761 207,085 235,252 538,008 546,447 332,251 Public safety 8,124,581 7,587,661 7,510,785 7,261,031 6,457,721 6,312,297 Public works 3,236,611 5,489,730 3,849,323 4,468,962 (4) 2,552,092 2,714,572 Culture and recreation 707,991 404,151 162,076 167,788 270,663 20,518 Housing and development 1,038,157 763,205 909,803 1,720,486 1,501,911 941,621 Interest on long-term debt 17,595 46,083 61,315 119,315 258,286 220,331 Total expenses $ 16,326,037 18,006,724 16,387,895 (9) $ 18,864,382 $ 15,758,715 $ 14,224,782 Program revenues Charges for services: General government $ 514,402 $ 298,955 $ 391,260 $ 254,806 $ 216,151 $ 176,761 Judicial 483,242 431,401 593,289 669,896 647,693 235,860 Public safety 870,200 920,433 828,686 813,042 (5) 48,220 4,717 Public works 109,731 106,502 139,998 187,468 (6) 290,144 230,608 Culture and recreation 53,855 48,988 2,250 - - - Housing and development 345,687 388,345 102,522 174,492 (7) 323,149 255,758 Operating grants and contributions 101,769 79,384 151,166 119,099 (8) 14,621 27,752 Capital grants and contributions 425,111 1,541,878 (10) 180,420 424,745 4,523,803 (1) 114,337 Total program revenues $ 2,903,997 $ 3,815,886 $ 2,389,591 $ 2,643,548 $ 6,063,781 $ 1,045,793 Net (expense) revenue $ (13,422,040) $ (14,190,838) $ (13,998,304) $ (16,220,834) $ (9,694,934) $ (13,178,989) General Revenues and Other Changes in Net Assets Taxes Property taxes $ 9,443,929 $ 9,249,681 $ 9,696,611 $ 10,328,547 $ 10,132,567 $ 9,200,065 Sales taxes 4,275,674 4,056,666 3,900,468 3,708,300 4,318,839 3,700,463 Other taxes 4,251,780 4,189,835 (11) 3,424,340 3,382,810 2,396,221 1,770,328 Unrestricted intergovernmental revenue - - - - 4,176,896 (2)- Unrestricted investment earnings 26,927 36,410 36,221 53,168 129,092 112,303 Miscellaneous revenues 79,307 144,348 49,436 301,379 (3) 73,688 30,677 Special item - donation of infrastructure at incorporation - - - - - 32,171,846 Total $ 18,077,617 $ 17,676,940 $ 17,107,076 $ 17,774,204 $ 21,227,303 $ 46,985,682 Change in Net Assets $ 4,655,577 $ 3,486,102 $ 3,108,772 $ 1,553,370 $ 11,532,369 $ 33,806,693 Note: Fiscal year 2008 was the City's first full year of operations. The 2007 period was only 10 months. The City is gradually taking over the services provided to its citizens by Fulton County, which will result in increases to both revenues and expenses. (1) Increase is a result of donated infrastructure from developers. (3) Increase is a result of the City's write-off of deferred lease abatements, due to the termination of lease agreement. (4) Increase is due to infrastructure maintenance projects started during fiscal year 2009. (5) Increase is due to fiscal year 2009 being the first year of E911 collections (6) Decrease is due to an overall decrease in landfill fees in fiscal year 2009 (7) Decrease is due to a downturn in construction development in fiscal year 2009 (8) Increase is due to the City receiving a SAFER grant in the fourth quarter of fiscal year 2008, with a majority of the grant revenues being recognized in fiscal year 2009 (9) Overall decrease is due to the termination of a public/private parnership agreement and bringing services in-house. (10) Increase is attributable to GDOT grants received for intersection improvements. (11) Insurance premium tax increased significantly as a result of updated census data. LAST SIX FISCAL YEARS (2) Increase is a result of intergovernmental revenues from the County due to the passage of Senate Bill 154 requiring the County to track revenues and expenditures, since 2005, in the unincorporated areas of Fulton County, including what is now incorporated City of Milton. CAFR 2012 statistical section 44 CITY OF MILTON, GEORGIA FUND BALANCES OF GOVERNMENTAL FUNDS LAST SIX FISCAL YEARS (modified accrual basis of accounting) 2012 2011 (4)2010 2009 2008 2007 General Fund Reserved $- $- $ 182,659 $ 355,136 $ 159,933 $ 129,196 Unreserved - - 7,663,342 (1,955,792) (2) 6,967,755 (1) 1,722,643 Nonspendable - prepaids 197,851 337,536 - - - - Assigned 2,070,784 1,298,871 - - - - Unassigned 7,870,639 8,059,221 - - - - Total general fund $ 10,139,274 $ 9,695,628 $ 7,846,001 $ (1,600,656) $ 7,127,688 $ 1,851,839 All Other Governmental Funds Reserved $- $- $ 64,334 $ 13,550 $- $- Unreserved, reported in: Special revenue funds - - 382,734 229,649 6,026 15,277 Capital projects funds - - 6,526,619 (3) 5,704,913 (3) 2,614,252 (3) 586,999 Nonspendable - prepaids 20,000 1,396 - - - - Restricted - public safety 879,779 694,091 - - - - Assigned - public safety 3,023 10,671 - - - - Assigned - capital projects 8,377,308 6,764,867 (3)- - - - Total all other governmental funds $ 9,280,110 $ 7,471,025 $ 6,973,687 $ 5,948,112 $ 2,620,278 $ 602,276 (1) The City's operations have grown during 2008, its first full year of operation. The 2007 period was only 10 months. (2) The deficit in the General Fund fund balance for 2009 is the result of the late billing of property taxes. (3) The increase in the fund balance for the Capital Projects Fund is attributable to transfers in from the General Fund to fund future capital projects. (4) The City implemented GASB 54 in fiscal year 2011. CITY OF MILTON, GEORGIA GOVERNMENTAL ACTIVITIES TAX REVENUES BY SOURCE LAST SIX FISCAL YEARS (accrual basis of accounting) Fiscal Franchise Year Total 2007 $ 9,200,065 $ 3,700,463 $ 45,764 $ 1,147,016 $ 577,548 $ 14,670,856 2008 10,132,567 4,318,839 60,600 1,719,032 616,589 16,847,627 2009 10,328,547 3,708,200 (2) 46,349 (2) 1,870,788 1,465,583 (1) 17,419,467 2010 9,696,611 3,900,468 45,728 1,955,659 1,422,953 17,021,419 2011 9,249,681 4,056,666 49,294 1,993,830 2,146,711 (3) 17,496,182 2012 9,443,929 4,275,674 54,688 1,908,609 2,288,483 17,971,383 Note: Fiscal year 2008 is the City's first full year of operations. The 2007 period was only 10 months. (1) Fiscal year 2009 was the first year in which the City collected the insurance premium tax, which is included in Business Taxes. (2) Decrease is due to downturn in economy. (3) Increase is due to an increase in the insurance premium tax collected as a result of the 2010 census. Taxes Taxes Property Sales TaxesTaxes BusinessHotel/Motel Taxes CAFR 2012 statistical section 45 Revenues Taxes $ 18,011,177 $ 18,536,553 $ 23,974,316 (4) $ 10,020,700 (2) $ 16,587,656 $ 13,841,760 Licenses and permits 496,389 388,345 268,122 238,976 398,164 325,104 Intergovernmental 464,916 718,594 1,228,271 392,396 4,188,146 (1)- Charges for services 1,376,840 1,297,655 593,289 1,274,640 649,946 396,393 Fines and forfeitures 500,061 513,320 369,835 549,684 477,247 182,207 Contributions 10,760 18,811 22,462 14,734 52,284 130,839 Interest earned 26,927 36,410 36,221 53,168 129,092 112,303 Miscellaneous 79,307 144,348 49,436 301,379 73,688 30,677 Total revenues 20,966,377 21,654,036 26,541,952 12,845,677 22,556,223 15,019,283 Expenditures Current: General government 2,932,868 2,774,434 3,601,423 4,587,252 4,166,630 3,668,160 Judicial 227,666 207,261 235,252 538,008 546,447 332,251 Public safety 7,789,325 7,197,635 7,116,203 6,777,696 6,124,142 8,940,582 Public works 2,832,485 5,199,627 (5) 3,083,755 3,719,544 (3) 1,802,422 1,674,951 Culture and recreation 695,336 598,613 (6) 153,475 160,217 263,092 34,707 Housing and development 1,004,889 741,188 883,947 1,720,486 1,501,911 941,621 Capital outlay 2,426,240 1,843,827 976,587 - - - Debt service: Principal 768,348 662,622 637,831 606,626 594,161 - Interest 38,963 53,921 78,710 136,358 263,567 142,690 Total expenditures 18,716,120 19,279,128 16,767,183 18,246,187 15,262,372 15,734,962 Excess (deficiency) of revenues over (under) expenditures 2,250,257 2,374,908 9,774,769 (5,400,510) 7,293,851 (715,679) Other Financing Sources (Uses) Issuance of long term debt - - 439,298 - - 3,169,794 Proceeds from the sale of capital assets 2,474 - - - - - Transfers in 5,548,688 5,525,003 2,494,465 4,468,083 2,024,010 435,764 Transfers out (5,548,688) (5,525,003) (2,494,465) (4,468,083) (2,024,010) (435,764) Total other financing sources (uses)2,474 - 439,298 - - 3,169,794 Net change in fund balances $ 2,252,731 $ 2,374,908 $ 10,214,067 $ (5,400,510) $ 7,293,851 $ 2,454,115 Debt service as a percentage of noncapital expenditures 5.1%4.3%4.5%4.1%5.7%1.1% Note: Fiscal year 2008 was the City's first full year of operations. The 2007 period was only 10 months. The City is gradually taking over the services provided to its citizens by Fulton County, which will result in increases to both revenues and expenditures. (3) Increase is due to infrastructure maintenance projects started in 2009. (4) Tax revenues are higher in FY2010 due to the collection of the 2009 and 2010 taxes during FY2010. (5) Over $3 million was spent on pavement management and intersection improvement projects in FY 2011 compared to $1.2 million in the previous year. (6) The parks and recreation program started several new initiatives in FY 2011 after bringing on the City's first parks and recreation director the previous year. CITY OF MILTON, GEORGIA CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS LAST SIX FISCAL YEARS (modified accrual basis of accounting) 2012 2008200920112010 (1) Increase is a result of intergovernmental revenues from the County due to the passage of Senate Bill 154 requiring the County to track revenues and expenditures, since 2005, in the unincorporated areas of Fulton County, including what is now incorporated City of Milton. (2) The decrease in property taxes is caused by the County's late billings of the property taxes, thus causing much of the collections not to be available for fund level recognition. 2007 CAFR 2012 statistical section 46 CITY OF MILTON, GEORGIA GENERAL GOVERNMENTAL TAX REVENUES BY SOURCE LAST SIX FISCAL YEARS (modified accrual basis of accounting) Fiscal Franchise Year Total 2007 $ 8,370,969 $ 3,700,463 $ 45,764 $ 1,147,016 $ 577,548 $ 13,841,760 2008 9,872,596 4,318,839 60,600 1,719,032 616,589 16,587,656 2009 2,963,725 (1) 3,674,165 46,439 1,870,788 1,465,583 (2) 10,020,700 2010 16,622,128 (3) 3,989,025 45,728 1,894,482 1,422,953 23,974,316 2011 10,344,474 4,002,244 49,294 1,993,830 2,146,711 (4) 18,536,553 2012 9,483,723 4,275,674 54,688 1,908,609 2,288,483 18,011,177 Note: Fiscal year 2008 was the City's first full year of operations. The 2007 period was only 10 months. (1) Property taxes were billed two months later than usual in FY2009, resulting in only one month of collections being recognized as revenue. (2) Fiscal year 2009 was the first year in which the City collected the insurance premium tax, which is included in Business Taxes. (3) Fiscal year 2010 property taxes figure includes collection of 2009 taxes, as mentioned in Note 1. (4) Increase is due to an increase in insurance premium tax collected as a result of the 2010 census. Taxes Taxes Taxes TaxesTaxes Property Sales BusinessHotel/Motel CAFR 2012 statistical section 47 Real PropertyPersonal PropertyCalendar Residential Conservation Commercial Privately Owned Motor Furniture,Year Property Use Property Property Public Utilities Vehicles Fixtures & Equip2007 $ 1,675,272,460 $ 8,615,150 $ 206,569,990 $- $ 73,602,260 $ 32,997,920 2008 1,736,045,560 10,186,370 256,484,210 120,560,241 98,030,130 33,507,520 2009 1,741,900,680 12,825,640 303,561,320 10,714,726 (1) 115,598,780 38,324,470 2010 1,672,820,310 13,029,220 290,104,230 10,785,887 101,093,870 38,891,340 2011 1,581,151,070 13,611,950 265,995,430 12,481,572 104,790,450 39,977,520 2012 1,611,543,600 14,620,660 275,506,580 12,728,701 116,670,630 44,950,190 Source: Fulton County Tax CommissionerNote: The total assessed value amounts are based on the original tax digest prior to additions, deletions, andcorrections to accounts.CITY OF MILTON, GEORGIAASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST SIX CALENDAR YEARS(1) Decrease is due to an error which occurred at the State level which caused utilities to be valued significantly higher in fiscal year 2008 due to a coding error. The problem was corrected in fiscal year 2009.AssessedTotal EstimatedValue as aLess: Total Taxable Direct Actual PercentageTax Exempt Assessed Tax Taxable of ActualReal Property ValueRateValueValue$ 115,890,870 $ 1,881,166,910 4.731 $ 4,702,917,275 40%165,634,720 2,089,179,311 4.731 5,222,948,278 40%136,024,400 2,086,901,216 4.731 5,217,253,040 40%141,732,770 1,984,992,087 4.731 4,962,480,218 40%142,480,190 1,875,527,802 4.731 5,045,019,980 40%161,283,460 1,914,736,901 4.731 5,190,050,903 40%Real PropertyPersonal PropertyCalendar Residential Conservation Commercial Privately Owned Motor Furniture,Year Property Use Property Property Public Utilities Vehicles Fixtures & Equip2007 $ 1,675,272,460 $ 8,615,150 $ 206,569,990 $- $ 73,602,260 $ 32,997,920 2008 1,736,045,560 10,186,370 256,484,210 120,560,241 98,030,130 33,507,520 2009 1,741,900,680 12,825,640 303,561,320 10,714,726 (1) 115,598,780 38,324,470 2010 1,672,820,310 13,029,220 290,104,230 10,785,887 101,093,870 38,891,340 2011 1,581,151,070 13,611,950 265,995,430 12,481,572 104,790,450 39,977,520 2012 1,611,543,600 14,620,660 275,506,580 12,728,701 116,670,630 44,950,190 Source: Fulton County Tax CommissionerNote: The total assessed value amounts are based on the original tax digest prior to additions, deletions, andcorrections to accounts.CITY OF MILTON, GEORGIAASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST SIX CALENDAR YEARS(1) Decrease is due to an error which occurred at the State level which caused utilities to be valued significantly higher in fiscal year 2008 due to a coding error. The problem was corrected in fiscal year 2009.CAFR 2012 statistical section 48 CITY OF MILTON, GEORGIA PROPERTY TAX RATES DIRECT AND OVERLAPPING GOVERNMENTS (rate per $1,000 of assessed value) Fulton County School District Debt Total Debt Total Total Direct & Calendar City of Operating Service Fulton County Operating Service School District Overlapping Year Milton (1) Millage Millage Millage Millage Millage Millage State Rates 2007 4.731 10.281 - 10.281 16.403 1.099 17.502 0.250 32.764 2008 4.731 10.281 - 10.281 16.903 1.188 18.091 0.250 33.353 2009 4.731 10.281 - 10.281 17.502 - 17.502 0.250 32.764 2010 4.731 10.281 - 10.281 18.502 - 18.502 0.250 33.764 2011 4.731 10.281 0.270 10.551 18.502 - 18.502 0.250 34.034 2012 4.731 10.281 0.270 10.551 18.502 - 18.502 0.250 34.034 Source: Fulton County Tax Commissioner (1) M&O rate. No components to display. LAST SIX CALENDAR YEARS Note: As set forth in the City's charter, the millage rate cannot exceed 4.731 mills unless a higher limit is approved through a referendum by a majority of qualified voters of the City. CAFR 2012 statistical section 49 CITY OF MILTON, GEORGIA PRINCIPAL PROPERTY TAXPAYERS SEPTEMBER 30, 2012 2012 2007 Percentage of Percentage of Taxable Total Taxable Taxable Total Taxable Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value Atlanta Preserve LLC $ 22,387,950 1 1.17 % $ 16,222,390 3 0.86 % Cellco Partnership (Verizon)18,200,000 2 0.95 14,926,680 4 0.79 Orion Milton Associates LLC (2)17,695,470 3 0.92 - - Thirteen Five Sixty Morris 17,646,000 4 0.92 21,372,570 1 1.14 EQR Zurich LLC 11,424,000 5 0.60 11,866,480 5 0.63 CSP Community Owner LLC (3)10,220,000 6 0.53 - - Scott H Lee TR 10,103,280 7 0.53 - - First Town LP 9,430,840 8 0.49 - - North Park GA LLC 9,078,000 9 0.47 - - RT Deerfield I LLC 7,880,920 10 0.41 - - Atlanta Preserve II LLC - - 5,744,000 10 0.31 Falling Water Inc - - 5,848,240 9 0.31 Deerfield Two Owner Corp - - 6,111,200 8 0.32 Sentine I Realty Partners IV - - 8,187,960 7 0.44 Summit Properties Partnership (3)- - 11,124,560 6 0.59 Alta Park LLC (2)- - 16,404,010 2 0.87 Totals $ 134,066,460 5.83 % $ 117,808,090 6.26 % Source: Fulton County Tax Commissioner Notes: 1. The first year the City levied property taxes was 2007. 2. Orion Milton Associates LLC purchased the property formerly owned by Alta Park LLC in August 2007. 3. CSP Community Owner LLC purchased the property formerly owned by Summit Properties Partnership in September 2008. CURRENT AND FIVE YEARS AGO CITY OF MILTON, GEORGIA PROPERTY TAX LEVIES AND COLLECTIONS Fiscal Collected within the Period Fiscal Year of the Levy Collections Total Collections to Date Ended Percentage in Subsequent Percentage September 30,Amount of Levy Years Amount of Levy 2007 $ 8,381,269 $21,224 $8,402,493 $7,589,313 90.6 %$762,028 $8,351,341 99.4 % 2008 8,691,755 248,959 8,940,714 7,865,966 90.5 1,072,641 8,938,607 100.0 2009 9,094,228 (11,355) 9,082,873 1,119,192 (1)12.3 7,958,827 9,078,019 (1)99.9 2010 8,676,641 12,411 8,689,052 7,303,502 84.2 1,382,276 8,685,778 100.0 2011 8,114,251 24,444 8,138,695 7,783,723 95.9 336,495 8,120,218 99.8 2012 8,311,433 - 8,311,433 8,007,886 96.3 - 8,007,886 96.3 Source: City of Milton Finance Department, Tax Collectors Report (1) Property taxes were billed two months later than usual in FY2009, resulting in only one month of collections being recognized as revenue LAST SIX FISCAL YEARS Taxes Levied for the Fiscal Year Subsequent Years Adjustments Total Adjusted Levy CAFR 2012 statistical section 50 CITY OF MILTON, GEORGIA RATIOS OF OUTSTANDING DEBT BY TYPE LAST SIX FISCAL YEARS Fiscal Governmental Period Activities Percentage Ended Notes of Personal Per September 30,Payable Income (1)Capita (1) 2007 $ 3,169,794 0.16 % $110.56 2008 2,575,633 0.13 85.34 2009 1,969,007 0.09 62.14 2010 1,770,473 0.10 54.21 2011 1,107,852 0.07 33.20 2012 339,504 0.02 10.05 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Demographic and Economic Statistics for personal income and population data. CAFR 2012 statistical section 51 CITY OF MILTON, GEORGIA DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT Estimated Estimated Share Debt Percentage of Overlapping Governmental Unit Outstanding Applicable (1) Debt Fulton County $ 163,265,000 4.32 $ 7,053,048 Fulton County School District 118,700,000 4.32 5,127,840 Total overlapping debt 281,965,000 12,180,888 City direct debt 339,504 100 339,504 Total direct and overlapping debt $ 282,304,504 $ 12,520,392 AS OF SEPTEMBER 30, 2012 Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the government's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. (1) The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of the County's taxable assessed value that is within the City's boundaries and dividing it by the County's total taxable assessed value. Source: Assessed value data used to estimate applicable percentages was provided by Fulton County Board of Assessors and debt outstanding provided by Fulton County. CAFR 2012 statistical section 52 Personal Income Fiscal (amounts expressed Median School Period Population in thousands)Age Enrollment 2007 28,671 $ 1,923,575 $ 67,091 37.9 7,326 3.6 % 2008 30,180 2,045,268 67,769 38.2 7,833 5.0 2009 31,689 2,169,007 68,447 38.5 8,035 8.1 2010 32,661 1,717,152 52,575 38.7 8,320 7.9 2011 33,373 1,682,266 50,408 36.7 8,386 7.7 2012 33,775 1,463,876 43,342 37.4 9,133 7.0 (2) Source for school enrollment: Fulton County Board of Education\Public School Review (3) Source for 2010 population: U.S. Census Bureau (4) Source for Unemployment Rate: Georgia Labor Market Explorer (5) The increase in school enrollment from 2011 to 2012 is due to the opening of Cambridge High School Note: School enrollment is based on beginning of school year. (1) Source for all data, except school enrollment and 2010 population: Georgia Power Economic Development research performed for Milton for Comprehensive Plan CITY OF MILTON, GEORGIA DEMOGRAPHIC AND ECONOMIC STATISTICS LAST SIX FISCAL YEARS Per Capita Personal Income Unemployment Rate CITY OF MILTON, GEORGIA PRINCIPAL EMPLOYERS 2012 2007 Percentage of Percentage of Total City Total City Employer Employees (1) Rank Employment (2) Employees (1) Rank Employment (2) Verizon 1,735 1 23.5 %1,606 1 21.7 % Fulton County Board of Education 898 2 12.2 822 2 11.1 Philips Healthcare 500 3 6.8 Infor Global Solutions 480 4 6.5 520 3 7.0 Alltel 400 5 5.4 400 4 5.4 Wal-Mart 308 6 4.2 345 6 4.7 Exide Techologies 296 7 4.0 285 7 3.8 Target 200 8 2.7 - 0.0 Publix 175 9 2.4 176 8 2.4 Fry's Electronics 170 10 2.3 350 5 4.7 City of Milton - - 108 10 1.5 Home Depot - - 130 9 1.8 Totals 5,162 69.9 %4,742 64.0 % (1) Source: Employers (2) Source: City of Milton Business License Applications CURRENT YEAR AND FIVE YEARS AGO CAFR 2012 statistical section 53 CITY OF MILTON, GEORGIA FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION LAST SIX FISCAL YEARS 2012 2011 2010 2009 2008 2007 Function General Government Elected Officials 7 7 7 7 7 7 Executive Staff - - - - - 1 City Manager 2 2 2 3 1 2 City Clerk 3 3 3 4 4 4 Operations 10 10 10 13 12 12 Judicial 4 4 4 4 4 2 Public Safety Administration 2 2 2 2 3 3 Police 32 28 28 28 27 19 Fire 55 55 54 54 54 40 Civilians 3 2 3 2 2 1 Public Works Admin & Engineering 4 4 3 3 3 2 Highways & Streets 3 3 3 2 2 2 Culture & Recreation 2 2 1 1 1 1 Community Development 10 10 10 8 9 12 Total 137 132 130 131 129 108 Source: City of Milton Human Resources Department Full-Time Equivalent Employees as of September 30 CAFR 2012 statistical section 54 CITY OF MILTON, GEORGIA OPERATING INDICATORS BY FUNCTION LAST SIX FISCAL YEARS Function 2012 2011 2010 2009 2008 2007 General government Number of property tax accounts: Real property (4)12,261 12,211 12,109 12,186 11,777 11,527 Personal property 475 461 395 575 564 461 Public utility 8 6 6 6 6 6 Human Resources Percentage of benefit cost to total compensation (6)23.7% 23.8%- - - - Percentage of personnel costs to General Fund budget (6)44.4% 44.1%- - - - City Clerk Ordinances adopted 41 37 29 21 32 64 Resolutions adopted 44 37 49 60 65 65 Council Meetings (Reg/Work Sessions/Special Called)41 39 56 48 49 44 Council Meeting Minutes (Pages) (6)548 381 - - - - Total Hours of Council Meetings (6)62 80 - - - - Judicial Cases processed 4,497 4,547 4,889 5,660 5,580 3,219 Cases closed 5,070 4,655 5,059 5,413 5,390 2,348 Non-jury trials 170 156 164 96 175 54 Warrants issued 79 93 117 25 100 33 Police (1) Calls for service 14,710 10,242 9,116 8,861 10,335 4,005 Alarms 1,798 2,165 2,066 1,910 2,061 850 Accidents 581 497 514 524 477 235 Traffic stops 6,124 6,230 6,294 5,645 4,916 2,350 Warnings issued 2,451 3,436 3,756 2,428 1,957 958 Citations issued 1,564 4,493 4,061 5,034 4,761 2,359 DUIs 47 122 134 104 70 33 Traffic arrests 295 161 146 167 197 100 Fire (2) Number of preplans completed 257 174 NA - - - Hours of Training 4,829 6,717 14,090 - - - Fire calls 97 102 167 - - - Rescue/EMS calls 1,025 932 972 - - - Overpressure/Explosion 5 - 11 - - - Hazardous Conditions 62 72 52 - - - Service Call 209 211 267 - - - Good Intent Call 347 503 319 - - - False Alarm 215 306 493 - - - Severe Weather 7 10 7 - - - Special Incident (other)29 14 9 - - - Community education in hours 1,141 179 141 - - - Average response time 5:53 5:57 5:35 - - - Safety Issues 244 377 NA - - - Hydrants Inspected 4,345 5,604 3,344 - - - Investigations 13 20 12 - - - Continued Fiscal Year CAFR 2012 statistical section 55 CITY OF MILTON, GEORGIA OPERATING INDICATORS BY FUNCTION LAST SIX FISCAL YEARS Function 2012 2011 2010 2009 2008 2007 Public Works Work requests (3)1,396 1,175 1,837 2,129 509 113 Culture and Recreation Number of annual city-sponsored events 11 12 9 6 5 1 Milton Roundup attendance 2,000 3,500 5,000 1,500 3,500 3,500 Participants in youth baseball 1,135 1,099 1,139 1,159 1,255 1,148 Housing and Development Business licenses issued (7)1,030 1,150 886 898 835 754 Planning & Zoning Zoning certification letters 5 3 5 5 7 11 Zoning modifications processed 4 2 5 3 9 7 Special use permits processed 1 2 5 2 7 10 Text amendments (5)9 15 4 - - - Rezoning requests processed (5)7 3 3 - - - Variances processed 20 21 22 23 39 22 Land disturbance permits 49 15 10 9 13 10 Final plats / minor plats signed 18 18 10 16 20 33 Development inspections 2,774 2,670 2,796 2,880 2,894 2,965 Building Inspections Building permits issued 917 821 950 979 1,835 1,545 Certificates of occupancy issued 233 220 319 272 327 343 Sign permits issued 89 109 138 55 171 151 Code Enforcement Code enforcement inspection 613 463 507 850 2,001 1,641 Notice of violations issued 320 153 435 240 580 465 Citations issued 5 2 2 16 69 42 Follow up Inspections (5)326 241 243 - - - Sign sweeps (5)5 2 5 - - - Source: Various City deparments. Notes: (1) The data for the Police department is on a calendar year basis and was not tracked prior to August 2007. (2) Starting in FY 2010, the Fire Department changed the statistical data they tracked to provide better information to the citizens. Prior data is not available. (3) Publicity and tracking of the City's work request call line improved in FY 2008. (4) The number of parcels between 2008 and 2009 increased dramatically due to a couple of large tracts of land being subdivided. (5) New indicators the City started tracking in FY 2010. (6) New indicators the City started tracking in FY 2011. (7)The business licenses number increased significantly in FY 2011 primarily because it includes licenses issued to insurance companies that weren't included in previous years. Fiscal Year CAFR 2012 statistical section 56 CITY OF MILTON, GEORGIA CAPITAL ASSET STATISTICS BY FUNCTION 2012 2011 2010 2009 2008 2007 Function/Program General government Vehicles 1 1 1 - - - Public Safety Administration Vehicles - - - 2 3 3 Police Vehicles 41 33 29 25 23 21 Fire Vehicles 10 9 9 5 6 5 Stations 3 3 3 3 3 3 Public Works Streets (miles)158 158 158 158 158 151 Bridges 31 31 31 31 31 31 Traffic signals 11 11 11 11 11 11 Flashing beacons 9 9 9 9 9 9 Vehicles 3 3 3 - - - Culture and Recreation Park acreage 190 186 227 227 227 227 Recreational facilities 4 4 4 4 4 4 Parks and playgrounds 1 1 1 1 1 1 Athletic fields 4 4 4 4 4 4 Housing and Development Vehicles 3 3 3 - - - Source: Various City departments. Note: The City has entered into a sublease agreement with Fulton County for one of the fire stations. Note: The Public Safety Admin department was dissolved in FY 2009 and split into Police and Fire. Note: The City terminated the public/private partnership in FY 2010 and brought services and assets in-house. Note: Bridges were inventoried and valued in FY 2011, but are considered a "donated" asset at the incorporation of the city. LAST SIX FISCAL YEARS Fiscal Year CAFR 2012 statistical section 57 Compliance Section INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable Mayor and Members Of City Council City of Milton, Georgia We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Milton, Georgia (the “City”) as of and for the year ended September 30, 2012, which collectively comprise the City’s basic financial statements and have issued our report thereon dated March 1, 2013. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control over Financial Reporting Management of the City is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered the City’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control over financial reporting. Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been identified. However, as described in the accompanying schedule of findings and responses, we identified a deficiency in internal control over financial reporting that we consider to be a material weakness. CAFR 2012 compliance section 58 A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiency described in the accompanying schedule of findings and responses, as item 2012-1, to be a material weakness. Compliance and Other Matters As part of obtaining reasonable assurance about whether the City’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We noted certain matters that we reported to management of the City in a separate letter dated March 1, 2013. The City’s response to the finding identified in our audit is described in the accompanying schedule of findings and responses. We did not audit the City’s response and, accordingly, we express no opinion on it. This report is intended solely for the information and use of the City Council, management, others within the organization, and the State of Georgia, and is not intended to be and should not be used by anyone other than these specified parties. Atlanta, Georgia March 1, 2013 CAFR 2012 compliance section 59 INDEPENDENT AUDITOR’S REPORT The Honorable Mayor and Members of the City Council of the City of Milton, Georgia We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Milton, Georgia, as of and for the year ended September 30, 2012, which collectively comprise the City of Milton, Georgia’s basic financial statements as listed in the table of contents. These financial statements are the responsibility of the City of Milton, Georgia’s management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Milton, Georgia as of September 30, 2012, and the respective changes in financial position thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated March 1, 2013 on our consideration of the City of Milton, Georgia’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. CITY OF MILTON, GEORGIA SCHEDULE OF FINDINGS AND RESPONSES FOR THE YEAR ENDED SEPTEMBER 30, 2012 SECTION I SUMMARY OF AUDIT RESULTS Financial Statements Type of auditor’s report issued Unqualified Internal control over financial reporting: Material weaknesses identified? X yes no Significant deficiencies identified not considered to be material weaknesses? yes X none reported Noncompliance material to financial statements noted? yes X no Federal Awards There was not an audit of major federal award programs for the year ended September 30, 2012 due to the total amount expended being less than $500,000. CAFR 2012 compliance section 60 CITY OF MILTON, GEORGIA SCHEDULE OF FINDINGS AND RESPONSES FOR THE YEAR ENDED SEPTEMBER 30, 2012 SECTION II FINANCIAL STATEMENT FINDINGS AND RESPONSES 2012-1 Restatement of Prior Year Balances Criteria: Internal controls should be in place to ensure that financial statements properly present the financial position and results of operations of the City. Condition: Internal controls were not sufficient to timely detect a material misstatement in the City’s financial statements for the year ended September 30, 2011. Context/Cause: During our audit for the year ended September 30, 2012, a material misstatement was identified by management that caused the need to restate opening net assets (equity) for the year ended September 30, 2012. The nature and magnitude of this correction for the prior period error is as follows: The Governmental Activities required adjustments of $1,556,425 and $6,127 to properly report infrastructure assets of the City and record the depreciation expense through September 30, 2011 on those assets, respectively. These assets were constructed as part of the City’s overall annual pavement management plan but were improperly recorded as repairs and maintenance expenses rather than capitalized as required by generally accepted accounting principles (GAAP). Effects: Audit adjustments totaling $1,562,552 were needed to correctly report the opening net assets for the Governmental Activities of the City. Recommendation: We recommend the City carefully review the financial statements and the applicable reporting requirements under GAAP to ensure that all information and financial data is being properly reported. Auditee’s Response: We concur with the finding. We will take the necessary steps in the future to ensure that revenues and related receivables are properly recorded. CAFR 2012 compliance section 61 CITY OF MILTON, GEORGIA SCHEDULE OF FINDINGS AND RESPONSES FOR THE YEAR ENDED SEPTEMBER 30, 2012 SECTION III FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS Not Applicable CAFR 2012 compliance section 62 HOME GF ` HE BEST QUALITY OF LIFE IN GEORGIA' MILTON*, ES-I-ABLISHED 2006 CITY COUNCIL AGENDA ITEM TO: City Council FROM: City Manager DATE: April 17, 2013 AGENDA ITEM: Consideration of an Ordinance to Adopt Amendments to the Fiscal 2013 Budget for Each Fund of the City of Milton, Georgia Amending the Amounts Shown in Each Budget as Expenditures, Amending the Several Items of Revenue Anticipations, Prohibiting Expenditures to Exceed Appropriations, and Prohibiting Expenditures to Exceed Actual Funding Available. MEETING DATE: Monday, April 22, 2013 Regular City Council Meeting. BACKGROUND INFORMATION: (Attach additional pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: {) NOTAPPROVED CITY ATTORNEY APPROVAL REQUIRED:�MPPROVED {) YES (KNO CITY ATTORNEY REVIEW REQUIRED: () YES XNO APPROVAL BY CITY ATTORNEY () APPROVED( NOT APPROVED PLACED ON AGENDA FOR: 19LIZ Z 1,3 REMARKS: 1-rl��d� � Ges �rVar' mR rMz..�� t'►�Jc� WORK-Z;�r/o,v r,-�•R r-► Aj 4 p..1 141:20&1 c- Z Z ® You,`.• P „E EI G -CV * CnTifiai PHONE: 678.242.2500 I FAX: 678.242.2199 rden WINNER �/�Vmmunity �CitynF � info@ci#yofmiltonga.us www,cityofmiltonga.us -h. VV,y o5:,, ,,.�,dt,,T� A�EthicsL 13000 Deerfield Parkway, Suite 107 1 Milton GA 30004 _ CERTIF,FD BRONZE -- a�Q{� Page 1 of 2 ORDINANCE NO. STATE OF GEORGIA FULTON COUNTY AN ORDINANCE OF THE MAYOR AND COUNCIL OF THE CITY OF MILTON, GEORGIA, TO ADOPT AMENDMENTS TO THE FISCAL 2013 BUDGET FOR EACH FUND OF THE CITY OF MILTON, GEORGIA AMENDING THE AMOUNTS SHOWN IN EACH BUDGET AS EXPENDITURES, AMENDING THE SEVERAL ITEMS OF REVENUE ANTICIPATIONS, PROHIBITING EXPENDITURES TO EXCEED APPROPRIATIONS, AND PROHIBITING EXPENDITURES TO EXCEED ACTUAL FUNDING AVAILABLE. BE IT ORDAINED by the City Council of the City of Milton, GA while in a council meeting on April 22, 2013 at 6:00 p.m. as follows: WHEREAS, the City Manager of the City of Milton has presented amendments to the fiscal year 2013 Budget to the City Council on each of the various funds of the City; and WHEREAS, each of these budget amendments results in a balanced budget, so that anticipated revenues equal proposed expenditures for each fund; and WHEREAS, the amended fiscal year 2013 budget provides a financial plan for the government, establishing appropriations for each operating department in order to extend services; NOW, THEREFORE BE IT ORDAINED that this budget amendment, “Exhibit A” attached hereto and by this reference made a part hereof this ordinance shall be the City of Milton’s amended fiscal year 2013 budget; and BE IT FURTHER ORDAINED that this budget be and is hereby approved and the several items of revenues shown in the budget for each fund in the amounts anticipated are adopted and that the several amounts shown in the budget for each fund as proposed expenditures are hereby appropriated to the departments named in each fund; and, BE IT FURTHER ORDAINED that the expenditures shall not exceed the appropriations authorized by this budget or amendments thereto provided; that expenditures for the fiscal year shall not exceed actual funding available. Page 2 of 2 ADOPTED AND APPROVED this 22nd day of April, 2013. CITY OF MILTON, GEORGIA By: ________________________ Mayor Joe Lockwood _________________________ ________________________ Councilmember Karen Thurman Councilmember Burt Hewitt _________________________ ________________________ Councilmember Matt Kunz Councilmember Joe Longoria _________________________ ________________________ Councilmember Bill Lusk Councilmember Lance Large Attest: _______________________________ Sudie AM Gordon, City Clerk (SEAL) City of Milton, Georgia Fiscal Year 2013 Summary of Departmental Budget Amendments The goal of the fiscal year 2013 budget amendment is to revise departmental budgets and interfund transfers based on activity-to-date and future projections. GENERAL FUND The General Fund is the principal operating fund of the government and is used to facilitate current year operations. General Fund revenues have unrestricted use. Expenditure requests are categorized into two categories: Salary/Benefits and Maintenance/Operating. Salary / benefits line items include salaries, overtime, vacation pay, retirement and other associated payroll expenditures. The maintenance/ operating category includes expenditures related to operational line items such as, supplies, professional fees, training, dues/fees, travel, utilities, communications, machinery & equipment, etc. GENERAL FUND SUMMARY: Revenue Appropriation Increase 393,416 Expenditure Appropriation Increase 1,300,765 Net Revenue/(Expenditure) Requests:(907,349) Budgeted Fund Balance: An adequate level of fund balance (i.e., the difference between the City’s assets and liabilities) is essential to mitigate current and future risks and to ensure stable service levels. It also is a crucial consideration in long-term financial planning for capital projects. At the end of fiscal year 2012, the City’s General Fund fund balance totaled approximately $10.1 million. The shared cost of the new public safety radio system increased due to the non-participation of one of the five cities that were originally figured into the agreement. The current budget for the system is $1 million with anticipated funding in the next fiscal year of another $1 million. The projected increase in cost is $500,000, which would result in a $1.5 million funding requirement for next fiscal year. Since the fund balance is currently more than adequate based on our policies, we are requesting funding for one-half of the remaining projected costs ($750,000) for the radio system in this fiscal year. The remaining $157,349 of the requested decrease to fund balance is to cover an operating transfer from the General Fund to the Capital Projects Fund that was approved in FY 2012, but was not done. This transfer was included in the budget amendments at the end of the fiscal year to cover architectural costs associated with the new public safety building and totaled $271,050. Since costs associated with the construction of this facility are reimbursable with a debt issuance, we decided not to do the transfer. Now that we have put the brakes on the project until we have a better handle on the outcome of the local option sales tax negotiations, it is cleaner to go ahead and transfer the funds with the understanding that it could be reimbursed with the issuance of debt. A portion of this transfer is offset with increased appropriations to revenues as detailed in the next section. The total decrease to the General Fund fund balance is $907,349, resulting in an anticipated total fund balance of $7,125,729 at the end of fiscal year 2013. Revenue Amendments: The change in original revenue estimates for the following revenue sources is driven by analysis of the activity-to-date. A projection was completed using available data indicating the fiscal year 2013 revenue estimates could be adjusted by the amounts indicated in the table on page 3. Some of the most significant changes are explained as follows: 1. Property Taxes were increased by an overall total of $285,000 based on the tax collection rates over the past three years. 2. Franchise fees were increased by $100,000 based on collections over the past three years. 3. Building permit revenues were increased by $100,000 to account for higher-than-anticipated collections. 4. The court administration fee and fines and forfeitures were decreased by a total of $150,000 due to the trend of lower-than-anticipated revenues in this fiscal year. 1 of 40 Account Name FY 2011 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj TAXES Current Yr Property Taxes-Real 7,783,723 8,007,886 7,500,000 - 7,500,000 300,000 7,800,000 Current Yr Property Taxes-Utility 51,028 59,227 59,000 19,843 39,157 - 39,157 Prior Yr Property Taxes-Real 1,473,948 307,548 320,000 219,893 100,107 (30,000) 70,107 Current Yr Prop Taxes-Personal 182,242 204,611 165,000 - 165,000 15,000 180,000 Motor Vehicle Tax 548,181 575,665 550,000 241,879 308,121 - 308,121 Intangible Tax 175,875 237,498 200,000 111,494 88,506 - 88,506 Prior Yr Prop Taxes-Personal 15,349 4,184 4,100 4,827 (727) - (727) Real Estate Transfer Tax 43,544 53,571 40,000 20,375 19,625 10,000 29,625 Franchise Fees 1,925,622 1,842,164 1,700,000 655,776 1,044,224 100,000 1,144,224 Local Option Sales Tax 3,720,147 3,982,249 4,000,000 1,685,881 2,314,119 - 2,314,119 Alcohol Beverage Excise Tax 282,096 293,425 280,000 122,200 157,800 - 157,800 Business & Occupation Tax 576,349 613,094 585,000 370,175 214,825 - 214,825 Insurance Premium Tax 1,531,938 1,627,175 1,500,000 - 1,500,000 - 1,500,000 Financial Institution Tax 30,899 32,795 30,000 33,918 (3,918) 3,900 (18) Penalties & Interest-Real Prop 70,352 32,758 29,000 12,801 16,199 - 16,199 Penalties & Interest-Pers Prop 231 775 700 975 (275) 250 (25) Penalties & Interest-Business Lic 7,525 15,420 5,000 2,213 2,787 - 2,787 Penalties & Interest-Other 123 3,851 1,500 5,639 (4,139) 4,100 (39) Total: Taxes 18,419,173 17,893,895 16,969,300 3,507,889 13,461,411 403,250 13,864,661 LICENSES & PERMITS Alcohol Beverage Licenses 142,425 135,851 134,000 140,450 (6,450) - (6,450) Advertising Fee 1,800 1,200 1,000 472 528 - 528 Pouring Permit 5,111 6,620 5,000 2,710 2,290 - 2,290 Solicitation Permit 390 195 100 - 100 - 100 Zoning & Land Use Permits 6,300 11,107 6,000 12,647 (6,647) 7,000 353 Land Disturbance 18,954 14,143 15,000 24,599 (9,599) 10,000 402 Modification 700 1,600 1,000 100 900 - 900 Variance 7,250 6,200 5,500 1,250 4,250 - 4,250 Seasonal & Special Events 860 1,360 800 500 300 - 300 Sign Permits 3,750 1,625 2,000 524 1,477 - 1,477 Building Permits 200,276 311,864 240,000 185,769 54,231 100,000 154,231 NPDES Fees 406 774 500 1,072 (572) - (572) Total: Licenses & Permits 388,222 492,538 410,900 370,091 40,809 117,000 157,809 CHARGES FOR SERVICES Precious Metals Work Permit Admin Fee - - - 70 (70) - (70) Finance Admin Fee 64,044 65,532 59,000 46,350 12,650 - 12,650 Court Admin Fee 171,153 187,144 200,000 65,649 134,351 (50,000) 84,351 Maps & Cert Letters 180 150 150 120 30 - 30 Plan Review Fees 60,308 104,363 65,000 68,240 (3,240) - (3,240) Open Records Fees 830 854 600 201 399 - 399 Online Payment Convenience Fee 140 3,981 7,000 3,584 3,416 - 3,416 Development Bond Fee 200 4,450 1,000 (350) 1,350 - 1,350 Election Qualifying Fee 1,950 - 2,640 - 2,640 - 2,640 Accident Reports 5,220 3,632 3,000 580 2,420 (2,000) 420 Expungement Fees 1,825 1,955 1,700 750 950 - 950 Alarm Registration 7,825 5,450 5,000 (1,025) 6,025 (5,000) 1,025 False Alarms 20,050 6,300 9,000 3,450 5,550 - 5,550 Fire Plan Review 1,635 543 700 371 329 - 329 Fire Inspection 2,200 2,850 2,000 - 2,000 - 2,000 Fingerprinting Fee - - - 375 (375) - (375) Fingerprinting/Gold Buyers/Pawn Shops - - - 60 (60) - (60) CPR Classes 45 65 - 140 (140) - (140) Self Defense Class - - - 440 (440) - (440) Background Check Fees 14,155 14,095 12,000 6,365 5,635 - 5,635 Activity Fees/Camp Bethwell 18,046 - - - - - - Activitiy Fees/Joyful Soles 12,415 13,019 12,000 3,075 8,925 - 8,925 Facility Rental 1,153 1,648 1,500 1,523 (23) - (23) Activity Commissions 12,079 33,899 30,000 20,062 9,938 - 9,938 FY 2013 FY 2012 Actuals Revenues 2 of 40 Account Name FY 2011 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj FY 2013 FY 2012 Actuals Revenues Bad Check Fees 150 210 180 30 150 - 150 Total: Charges for Services 395,604 450,141 412,470 220,059 192,411 (57,000) 135,411 FINES & FORFEITURES Fines & Forfeitures 431,177 483,242 460,000 154,545 305,455 (100,000) 205,455 Ordinance Fines 225 - 1,000 - 1,000 - 1,000 Total: Fines & Forfeitures 431,401 483,242 461,000 154,545 306,455 (100,000) 206,455 INVESTMENT INCOME Interest Revenue 5,306 3,720 5,000 2,093 2,907 (2,000) 907 Realized Gain/Loss on Investmt 17,908 12,692 10,000 9,098 902 - 902 Total: Investment Income 23,214 16,412 15,000 11,191 3,809 (2,000) 1,809 CONTRIBUTIONS & DONATIONS Donation Revenue-Pub Sfty - - - 1,358 (1,358) 1,358 - Donation Revenue-Public Safety Fd - 5,875 - 3,317 (3,317) 3,317 - Donation Revenue-R.A.D. - - - 1,000 (1,000) 1,000 - Donation Revenue-Golf Tournament - - 9,910 (9,910) 6,435 (3,475) Donation Revenue-Community Development - - 88 (88) 88 - Total: Contributions & Donations - 5,875 - 15,673 (15,673) 12,198 (3,475) MISCELLANEOUS REVENUE Cell Tower Lease 74,685 17,940 17,940 5,980 11,960 - 11,960 Lease-15315 Thompson Rd - - - 2,374 (2,374) 4,770 2,396 Lease-15260 Bell Park Rd - - 110 (110) 50 (60) Insurance Proceeds - 238 - 2,642 (2,642) 2,642 (0) Insurance Proceeds-Pub Sfty 293 19,846 - 5,722 (5,722) 5,722 0 Insurance Proceeds-PW 7,350 10,902 - 6,784 (6,784) 6,784 - Other Misc Revenue 37,363 26,096 7,500 107 7,393 - 7,393 Over/Short Cash Drawer 0 1 - (10) 10 - 10 Evidence Room Unclaimed Cash - 386 - - - - - Total: Miscellaneous Revenue 119,692 75,409 25,440 23,709 1,731 19,968 21,699 OTHER FINANCING SOURCES Operating Transfers In-Htl/Mtl Fd 14,376 12,688 20,000 - 20,000 - 20,000 Sale of Surplus Equipment - 2,474 24,000 15,453 8,547 - 8,547 Total: Other Financing Sources 14,376 15,163 44,000 15,453 28,547 - 28,547 TOTAL $ 19,791,682 $ 19,432,673 $ 18,338,110 4,318,610 $ 14,019,500 $ 393,416 $ 14,412,916 3 of 40 Expenditure Amendments: Explanations for each of the amendments to the expenditure accounts are provided within the departmental budget spreadsheets following. Highlights of the amendments are: 1. We are proposing an increase to the funding for the defined benefit plan to level out the costs in future years. This is based on feedback from the council during the presentations given by our Human Resources Director and our outside consultant. We are currently funding the plan at a cost of 5.31% per employee. The desire is to flatten out the future funding costs to avoid fluctuations. The recommendation of the consultant and the City’s actuaries was to increase the funding to 9% per employee going forth. The cost of the increase is roughly $114,000 for the remainder of this fiscal year. 2. The appropriations for employee group insurance have been decreased to reflect actual costs, resulting in a savings of roughly $65,000. As mentioned in the budget discussions held prior to the approval of the FY 2013 budget, the savings were put toward hiring a part-time Economic Development Manager. 3. There were several personnel moves made recently that are reflected in the amendments: a. The Finance Director is now the Assistant City Manager and all costs associated with this position are reported in the Finance department since the finance duties are still being performed. b. The Human Resources Manager recently accepted a position with another city. This person was replaced by an Administrative Services Manager that performs duties in Human Resources and Finance. c. The Payroll and A/P Clerk was promoted to the Administrative Services Manager and will be replaced with a part-time position. d. The Records Clerk was transferred to the Human Resources department. e. The part-time Special Events Coordinator was transitioned to a full-time position. f. The Community Builder position is no longer funded by the GCDD mini grant program and any future costs will be funded by the City. g. A Firefighter transitioned to an EMS Trainer leaving a vacancy on the fire shifts. 4. We are requesting two additional positions: a. A Firefighter to fill the vacancy mentioned above. b. A Software Engineer to perform the programming needed on Energov, which is used by Community Development. The costs of this position are offset by the rising trend in building permit revenues. 5. Lastly, we are requesting $75,000 to cover the costs associated with the cleanup of the Adam’s property. Expenditures Mayor & Council 143,207 173,224 188,877 - 188,877 City Manager 287,427 290,917 306,572 (18,415) 288,157 City Clerk 203,138 207,949 244,172 (25,787) 218,385 General Administration 29,866 40,157 39,664 - 39,664 Finance 462,168 458,680 487,331 4,207 491,538 Legal 195,979 231,642 230,000 - 230,000 Information Technology 448,021 484,523 611,976 44,240 656,216 Human Resources 218,681 236,799 258,354 30,672 289,026 Risk Management 159,036 181,587 195,015 - 195,015 General Govt Buildings 543,754 523,200 352,402 - 352,402 Public Info & Marketing 80,257 86,813 148,224 24,766 172,990 Municipal Court 207,261 227,666 237,712 612 238,324 Police 2,432,095 2,701,521 3,012,510 38,424 3,050,934 Fire 3,929,420 4,115,746 4,574,364 70,208 4,644,572 EMS Operations 132,250 132,250 132,250 - 132,250 Public Works 1,323,860 1,490,622 1,643,698 86,914 1,730,612 Parks & Recreation 313,815 367,880 581,826 3,618 585,444 Community Development 699,316 802,453 906,467 30,154 936,621 Economic Development - - - 39,673 39,673 Debt Service 716,541 807,310 90,770 - 90,770 Other Financing Uses 5,475,625 5,404,000 6,024,288 968,186 6,992,474 Contingency - - 142,422 3,293 145,715 M&O Initiatives - - Total Expenditures 18,001,719 18,964,938 20,408,894 1,300,765 21,709,659 General Fund Summary 4 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 231,057 192,511 235,211 99,967 135,244 (31,243) 104,001 SALARIES AND WAGES / CAR ALLOWANCE 7,228 7,200 7,200 3,462 3,739 - 3,739 Total: Salaries & Wages 238,284 199,711 242,411 103,429 138,982 (31,243) 107,739 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 13,822 15,062 17,060 - 17,060 (1,100) 15,960 EMPLOYEE BENEFITS / 401A (SS MATCH)7,430 5,828 7,649 2,524 5,125 - 5,125 EMPLOYEE BENEFITS / FICA MEDICARE 3,338 2,771 2,958 1,431 1,527 - 1,527 401A 1% MATCH 2,205 1,454 2,040 912 1,128 - 1,128 PENSION (GMEBS)3,531 9,089 10,831 6,752 4,079 2,886 6,965 UNEMPLOYMENT INSURANCE 100 103 68 89 (21) 42 21 WORKER'S COMPENSATION (1,252) 640 640 484 156 - 156 FLEXIBLE SPENDING 2,400 2,400 - - - - - Total: Employee Benefits 31,575 37,347 41,246 12,192 29,054 1,828 30,882 Purchased Professional and Technical Services PROFESSIONAL FEES STAFF RETREAT - 4,225 3,000 - 3,000 - 3,000 STAKEHOLDER SURVEY - - 2,500 - 2,500 - 2,500 OTHER 661 25,250 - - - 5,000 5,000 Total: Professional Fees 661 29,475 5,500 - 5,500 5,000 10,500 Total: Purchased Professional and Technical Services 661 29,475 5,500 - 5,500 5,000 10,500 Other Purchased Services COMMUNICATIONS 1,740 1,592 2,000 614 1,386 - 1,386 COMMUNICATIONS/POSTAGE - 7 - 69 (69) - (69) PRINTING: Business Cards 155 93 70 88 (18) - (18) TRAVEL GMA CONFERENCE 1,558 1,176 1,275 - 1,275 - 1,275 ICMA CONFERENCE 3,992 347 5,250 2,857 2,393 - 2,393 LEADERSHIP ICMA 4,452 2,267 - - - - - GCCMA CONFERENCE 609 - 500 - 500 - 500 OTHER 661 48 - 2,250 (2,250) 6,000 3,750 Total: Travel 11,272 3,838 7,025 5,107 1,918 6,000 7,918 DUES AND FEES ICMA 1,121 881 1,200 1,753 (553) - (553) GCCMA 125 52 125 73 52 - 52 CIVIC ORGANIZATION DUES - 275 1,100 550 550 - 550 OTHER 49 - - - - - - Total: Dues and Fees 1,295 1,208 2,425 2,376 49 - 49 EDUCATION & TRAINING GMA CONFERENCE 555 515 550 - 550 - 550 ICMA CONFERENCE - - 2,500 1,987 513 - 513 LEADERSHIP ICMA - - - - - - - GCCMA CONFERENCE - - 425 - 425 - 425 OTHER 305 1,265 300 - 300 - 300 Total: Education & Training 860 1,780 3,775 1,987 1,788 - 1,788 MAINTENANCE CONTRACTS CONTRACT LABOR - 13,635 - - - - - GO-TO MEETING - 588 - - - - - Total: Maintenance Contracts - 14,223 - - - - - Total: Other Purchased Services 15,322 22,742 15,295 10,241 5,054 6,000 11,054 Supplies SUPPLIES / GENERAL SUPPLIES 573 680 1,000 112 888 - 888 SUPPLIES / FOOD/MEALS 1,012 674 1,000 733 267 - 267 Total: Supplies 1,585 1,354 2,000 845 1,155 - 1,155 Machinery & Equipment OTHER EQUIPMENT - 289 120 - 120 - 120 Total: Machinery & Equipment - 289 120 - 120 - 120 Total: City Manager 287,427 290,917 306,572 126,707 179,865 (18,415) 161,450 City Manager FY 2013 5 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj City Manager FY 2013 BUDGET AMENDMENT NOTES Account Name INCREASE 1. Pension 2,886 2. Professional Fees/Other & Travel/Other 11,000 Total Increase 13,886$ DECREASE 1. Salaries & Wages (31,243) 2. Group Insurance (1,100) Total Decrease (32,343)$ (18,457)$ Amendment Reason Increased funding from 5.31% to 9% per employee Increased to fund the "best practices" study performed by ICMA TOTAL CITY MANAGER BUDGET AMENDMENTS Decreased to report Assistant City Manager's salary in the Finance department for consistency Decreased to reflect actual costs 6 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 139,690 123,446 145,030 66,424 78,606 (23,330) 55,276 Total: Salaries & Wages 139,690 123,446 145,030 66,424 78,606 (23,330) 55,276 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 11,745 7,518 23,990 - 23,990 (1,730) 22,260 EMPLOYEE BENEFITS / 401A (SS MATCH)5,238 4,615 5,439 2,505 2,934 - 2,934 EMPLOYEE BENEFITS / FICA MEDICARE 1,986 1,755 2,104 952 1,152 - 1,152 401A 1% MATCH 210 268 1,099 102 997 - 997 PENSION (GMEBS)3,531 6,360 7,702 3,376 4,326 398 4,724 UNEMPLOYMENT INSURANCE 299 97 238 171 67 - 67 WORKER'S COMPENSATION 891 875 300 433 (133) - (133) FLEXIBLE SPENDING 2,400 2,400 - - - - - Total: Employee Benefits 26,300 23,887 40,872 7,538 33,334 (1,332) 32,002 Purchased Professional and Technical Services PROFESSIONAL FEES: Election Costs - 345 - - - - - Total: Purchased Professional and Technical Services - 345 - - - - - Other Purchased Services COMMUNICATIONS 770 711 715 237 478 - 478 POSTAGE 27 - 250 139 111 - 111 ADVERTISING 759 951 900 288 612 - 612 PRINTING: Name plates, business cards, general 31 419 700 - 700 - 700 TRAVEL CVIOG 460 582 720 147 573 - 573 GMA ANNUAL CONFERENCE 839 - 620 - 620 (620) - GRA ANNUAL CONFERENCE 312 - - - - - Total: Travel 1,299 894 1,340 147 1,193 (620) 573 DUES AND FEES GMC/FOA - - 60 - 60 - 60 GEORGIA RECORDS ASSOCIATION - 20 - - - - - MISC 20 - - - - - - Total: Dues and Fees 20 20 60 - 60 - 60 EDUCATION & TRAINING CVIOG - 710 800 300 500 - 500 GMA ANNUAL CONFERENCE 370 - 505 - 505 (505) - GRA ANNUAL CONFERENCE 250 - - - - - Total: Education & Training 370 960 1,305 300 1,005 (505) 500 CONTRACT LABOR 1,029 16,908 - - - - - MAINTENANCE CONTRACTS MUNICODE 10,250 13,741 26,000 7,013 18,987 - 18,987 GRANICUS 21,200 24,580 26,000 14,992 11,008 - 11,008 Total: Maintenance Contracts 31,450 38,322 52,000 22,004 29,996 - 29,996 Total: Other Purchased Services 35,755 59,185 57,270 23,116 34,154 (1,125) 33,029 Supplies SUPPLIES / GENERAL SUPPLIES 1,394 1,086 1,000 80 920 - 920 Total: Supplies 1,394 1,086 1,000 80 920 - 920 Total: City Clerk 203,138 207,949 244,172 97,157 147,015 (25,787) 121,228 FY 2013 City Clerk 7 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj FY 2013 City Clerk BUDGET AMENDMENT NOTES Account Name INCREASE 1. Pension 398 Total Increase 398$ DECREASE 1. Salaries & Wages (23,330) 2. Group Insurance (1,730) 3. GMA Annual Conference-Travel and Education & Training (1,125) Total Decrease (26,185)$ (25,787)$ Decreased to reflect actual costs City Clerk will not attend the GMA Annual Conference this year since she has already completed the required clerk training. TOTAL CITY CLERK BUDGET AMENDMENTS Amendment Reason Increased funding from 5.31% to 9% per employee Transfer the Records Clerk to Human Resources 8 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 293,907 296,819 313,278 158,870 154,409 9,305 163,714 Total: Salaries & Wages 293,907 296,819 313,278 158,870 154,409 9,305 163,714 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 33,072 28,511 40,973 - 40,973 (6,973) 34,000 EMPLOYEE BENEFITS / 401A (SS MATCH)11,022 11,100 11,747 5,988 5,759 353 6,112 EMPLOYEE BENEFITS / FICA MEDICARE 4,022 4,027 4,543 2,169 2,374 157 2,531 401A 1% MATCH 2,248 2,496 3,134 1,319 1,815 96 1,911 PENSION (GMEBS)5,885 10,964 16,635 8,440 8,195 4,927 13,122 UNEMPLOYMENT INSURANCE 153 196 170 238 (68) 160 92 WORKER'S COMPENSATION 970 1,199 928 610 318 - 318 FLEXIBLE SPENDING 4,800 1,800 - - - - - MISCELLANEOUS REIMBURSEMENT - - - - - - - Total: Employee Benefits 62,172 60,293 78,130 18,764 59,366 (1,280) 58,086 Purchased Professional and Technical Services ADMINISTRATIVE FEES BANK FEES 4,138 4,129 2,600 1,771 829 - 829 CREDIT CARD FEES 34,145 33,443 35,000 23,845 11,155 - 11,155 Total: Administrative Fees 38,283 37,572 37,600 25,616 11,984 - 11,984 PROFESSIONAL FEES VALUATION ADVISORY GROUP 3,500 - - - - - - DUNS & BRADSTREET - - 449 - 449 - 449 AUDIT FEES 41,935 40,030 35,880 31,062 4,818 (3,818) 1,000 FINANCIAL ADVISOR - - - - - - - Total: Professional Fees 45,435 40,030 36,329 31,062 5,267 (3,818) 1,449 CONTRACTED: CH2M Contract Costs - - - - - - - Total: Purchased Professional and Technical Services 83,718 77,602 73,929 56,678 17,251 (3,818) 13,433 Other Purchased Services COMMUNICATIONS 723 726 730 363 367 - 367 POSTAGE 9,962 4,990 5,200 2,031 3,169 - 3,169 ADVERTISING: Public Hearings & Bids 2,469 2,331 2,500 1,593 907 - 907 PRINTING CITY CHECKS 419 887 700 570 130 - 130 PROPERTY TAX BILLS 5,008 3,154 2,800 2,434 366 - 366 CAFR - - - - - - - BUSINESS CARDS 31 - 163 75 88 - 88 OTHER - - - - - - - Total: Printing 5,458 4,041 3,663 3,079 584 - 584 TRAVEL CVIOG - - 700 625 75 - 75 GGFOA CONFERENCE - 508 1,000 253 747 - 747 GFOA CONFERENCE 582 - - - - - - GMA CONFERENCE - - 1,275 - 1,275 - 1,275 ICMA SOUTHEAST REGIONAL CONFERENCE - - 285 - 285 - 285 OTHER - 14 250 361 (111) - (111) Total: Travel 582 522 3,510 1,239 2,271 - 2,271 DUES AND FEES GFOA MEMBERSHIP 225 150 300 300 - - - GGFOA MEMBERSHIP 50 50 50 50 - - - CAFR AWARD FEES 435 435 435 - 435 - 435 AGA MEMBERSHIP - - - - - - - GOV DEALS - - 1,200 1,023 177 - 177 CIVIC ORGANIZATION DUES - - 1,064 421 643 - 643 OTHER 20 - - - - - - Total: Dues & Fees 730 635 3,049 1,794 1,255 - 1,255 EDUCATION & TRAINING CARL VINSON TRAINING 358 129 837 658 179 - 179 GMA CONFERENCE 505 - 550 - 550 - 550 FY 2013 Finance 9 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj FY 2013 Finance GGFOA CONFERENCE - 295 350 295 55 - 55 GFOA CPFO CERTIFICATION - - - - - - - OTHER 75 45 285 285 - - - Total: Education & Training 938 469 2,022 1,238 784 - 784 CONTRACT LABOR - 9,700 - - - - - MAINTENANCE CONTRACTS - 374 - 245 (245) - (245) Total: Other Purchased Services 20,862 23,788 20,674 11,583 9,091 - 9,091 Supplies SUPPLIES / GENERAL SUPPLIES 564 179 1,200 651 549 - 549 Total: Supplies 564 179 1,200 651 549 - 549 Machinery & Equipment FURNITURE & FIXTURES 946 - - - - - - OTHER EQUIPMENT OTHER EQUIP/CELL PHONES - - 120 15 105 - 105 Total: Machinery & Equipment 946 - 120 15 105 - 105 Total: Finance 462,168 458,680 487,331 246,560 240,771 4,207 244,978 BUDGET AMENDMENT NOTES Account Name INCREASE 1. Salaries & Wages and Benefits 10,071 2. Pension 4,927 Total Increase 14,998$ DECREASE 1. Group Insurance (6,973) 2. Audit Fees (3,818) Total Decrease (10,791)$ 4,207$ Decreased to reflect actual costs Decreased to reflect actual costs TOTAL FINANCE BUDGET AMENDMENTS Amendment Reason Increased to report the Assistant City Manager's salary in the Finance department for consistency. This was partially offset by the cost of other personnel changes within the department. Increased funding from 5.31% to 9% per employee 10 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 18,590 - - - - 34,700 34,700 Total: Salaries & Wages 18,590 - - - - 34,700 34,700 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 659 - - - - 4,420 4,420 EMPLOYEE BENEFITS / 401A (SS MATCH)697 - - - - 1,300 1,300 EMPLOYEE BENEFITS / FICA MEDICARE 253 - - - - 510 510 PENSION (GMEBS)4,708 - - - - 3,115 3,115 UNEMPLOYMENT INSURANCE - - - - - 55 55 WORKER'S COMPENSATION 799 286 - 135 (135) 140 5 Total: Employee Benefits 7,116 286 - 135 (135) 9,540 9,405 Purchased Professional and Technical Services PROFESSIONAL FEES 1,725 - - - - - - Total: Purchased Professional and Technical Services 1,725 - - - - - - Other Purchased Services COMMUNICATIONS CELL PHONE 1,659 774 1,000 591 409 - 409 FIRE DEPT POTS LINES 11,256 11,179 12,000 5,819 6,181 - 6,181 ATT - CITY HALL POTS LINES/BANDWITH 89,359 101,893 94,200 39,163 55,037 - 55,037 ATT - PUBLIC SAFETY BANDWITH - 4,209 20,000 8,821 11,179 - 11,179 POSTAGE 43 - - - - - - Total: Communications 102,317 118,055 127,200 54,394 72,806 - 72,806 CONTRACT LABOR 6,860 - - - - - - MAINTENANCE CONTRACTS - - - - - OPTIVIEW 12,100 16,575 21,850 12,620 9,230 - 9,230 GODADDY .COM - - 1,225 1,225 0 - 0 EXPERTS-EXCHANGE 155 155 160 52 108 - 108 ENERGOV 26,544 7,695 26,544 8,998 17,546 - 17,546 ARC GIS 7,700 5,133 7,726 7,726 - - - SHORETEL 5,874 1,847 7,192 7,192 (0) - (0) INCODE - 15,293 20,610 23,001 (2,391) - (2,391) MDS MAINTENANCE 6,000 - - - - - - ALEN SIMS 2,220 1,440 1,800 1,440 360 - 360 OFFSITE BACKUP 9,850 8,975 13,000 4,275 8,725 - 8,725 FIREHOUSE 9,285 6,964 13,846 13,846 (0) - (0) NETMOTION 1,506 2,485 7,183 3,891 3,292 - 3,292 GUARDIAN TRACKING 680 340 680 340 340 - 340 OSSI 26,576 29,046 33,000 32,118 882 - 882 DIGICERT 328 367 367 338 29 - 29 SYMANTEC ANTI-VIRUS - 1,867 933 933 (0) - (0) IT IGA JOHNS CREEK 186,141 224,084 239,000 129,489 109,511 - 109,511 BARRACUDA MESSAGE MAINT.3,652 2,561 3,500 3,122 378 - 378 L-3 COMMUNICATIONS - - 11,250 - 11,250 - 11,250 EMS TRAINING AIDS - 2,813 3,538 3,538 1 - 1 CRYWOLF - - - - - - - OTHER - - - - - - - Total: Maintenance Contracts 298,611 327,639 413,404 254,145 159,259 - 159,259 Total: Other Purchased Services 407,788 445,694 540,604 308,539 232,065 - 232,065 Supplies SUPPLIES / GENERAL SUPPLIES 113 - 500 - 500 - 500 PRINTER MAINTENANCE KITS 651 891 1,500 1,159 341 - 341 PLOTTER INK 324 557 750 230 520 - 520 PLOTTER PAPER 649 534 750 300 450 - 450 Total: General Supplies 1,737 1,983 3,500 1,689 1,811 - 1,811 SUPPLIES / FOOD/MEALS - - - - - - - Total: Supplies 1,737 1,983 3,500 1,689 1,811 - 1,811 Machinery & Equipment COMPUTER / SOFTWARE 50 1,556 4,000 995 3,005 - 3,005 Information Technology FY 2013 11 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Information Technology FY 2013 OSSI JAIL MODULE - - 9,000 - 9,000 - 9,000 CRYWOLF - - - - - - - Total: General Supplies 50 1,556 13,000 995 12,005 - 12,005 COMPUTER / HARDWARE 1,477 27,093 48,605 26,060 22,545 - 22,545 OTHER EQUIPMENT COMPUTER EQUIP&SUPPLIES 7,878 3,071 4,000 963 3,037 - 3,037 DESKTOP PRINTERS 576 1,122 1,200 3,454 (2,254) - (2,254) CITY PHONE SYSTEM 165 2,382 1,000 - 1,000 - 1,000 SCANNERS - 1,335 - - - - - CELL PHONES 918 - 67 67 (0) - (0) Total: Other Equipment 9,538 7,910 6,267 4,484 1,783 - 1,783 Total: Machinery & Equipment 11,065 36,560 67,872 31,539 36,333 - 36,333 Total: Information Technology 448,021 484,523 611,976 341,902 270,074 44,240 314,314 BUDGET AMENDMENT NOTES Account Name INCREASE 1. Salaries & Wages and Benefits 44,240 Total Increase 44,240$ 44,240$ TOTAL INFORMATION TECHNOLOGY BUDGET AMENDMENTS Amendment Reason Increased to hire Software Engineer. The main responsibilities of this position will focus on programming the Energov software used by Community Development. Costs associated with this position are offset by the increase in building permit revenues. 12 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 148,108 151,292 155,072 78,983 76,089 17,478 93,567 Total: Salaries & Wages 148,108 151,292 155,072 78,983 76,089 17,478 93,567 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 14,638 12,549 16,801 - 16,801 3,029 19,830 EMPLOYEE BENEFITS / 401A (SS MATCH)5,554 5,658 5,815 2,977 2,838 685 3,523 EMPLOYEE BENEFITS / FICA MEDICARE 2,052 2,102 2,249 1,102 1,147 301 1,448 401A 1% MATCH - - 1,551 20 1,531 - 1,531 PENSION (GMEBS)2,354 6,722 3,541 3,376 165 9,029 9,194 TUITION REIMBURSEMENT 3,000 3,000 - - - - - UNEMPLOYMENT INSURANCE 61 67 68 113 (45) 150 105 WORKER'S COMPENSATION 459 410 823 245 578 - 578 FLEXIBLE SPENDING - - 120 30 90 - 90 Total: Employee Benefits 28,119 30,509 30,968 7,862 23,106 13,194 36,300 Purchased Professional and Technical Services ADMINISTRATIVE FEES FLEXIBLE SPENDING ADMIN.4,534 3,430 3,200 2,049 1,152 - 1,152 ICMA RC FEES 2,000 2,000 3,000 750 2,250 - 2,250 PAYROLL FEES 15,529 25,800 33,921 11,332 22,589 - 22,589 ADP FOR HRIS 9,215 7,358 - - - - - Total: Administrative Fees 31,278 38,589 40,121 14,130 25,991 - 25,991 PROFESSIONAL FEES RANDOM DRUG SCREEN 842 614 840 25 815 - 815 PRE-EMPLOYMENT DRUG SCREEN 770 100 - - - - - POLICE POST-OFFER PHYSICALS 540 1,170 1,800 160 1,640 - 1,640 FIRE POST-OFFER PHYSICALS 2,790 1,200 2,400 - 2,400 - 2,400 EAP SERVICES - 280 4,046 - 4,046 - 4,046 OTHER 7 3,760 1,000 90 910 - 910 Total: Professional Fees 4,949 7,124 10,086 275 9,811 - 9,811 CONTRACTED - - - - - - - Total: Purchased Professional and Technical Services 36,227 45,712 50,207 14,405 35,802 - 35,802 Other Purchased Services COMMUNICATIONS 715 726 732 375 357 - 357 COMMUNICATIONS/POSTAGE - 13 78 29 49 - 49 ADVERTISING 150 880 1,000 320 680 - 680 TRAVEL IPMA CONFERENCES 363 - 765 - 765 - 765 SHRM CONFERENCES - 765 - 765 - 765 GLGPA CONFERENCE - 390 - 390 - 390 Total: Travel 363 - 1,920 - 1,920 - 1,920 DUES AND FEES SHRM - 150 390 390 - - - IPMA - 121 360 148 212 - 212 GLGPA - 75 125 125 - - - WORLD AT WORK - 245 350 - 350 - 350 GEORGIA RECORDS ASSOCIATION - - 20 - 20 - 20 OTHER 1,169 25 - - - - - Total: Dues & Fees 1,169 616 1,245 663 582 - 582 EDUCATION & TRAINING - GLGPA CONFERENCE 653 - 700 - 700 - 700 EMPLOYEE TRAINING 2,620 4,777 2,500 430 2,070 - 2,070 IPMA CONFERENCE - 700 - 700 - 700 SHRM CONFERENCES - 1,600 - 1,600 - 1,600 EMPLOYEE WELLNESS - - 7,380 323 7,057 - 7,057 Total: Education & Training 3,273 4,777 12,880 753 12,127 - 12,127 Total: Other Purchased Services 5,669 7,012 17,855 2,140 15,715 - 15,715 Supplies SUPPLIES / GENERAL SUPPLIES 78 410 1,000 32 968 - 968 Human Resources FY 2013 13 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Human Resources FY 2013 5 YEAR PINS - 942 1,837 1,837 0 - 0 Total: General Supplies 78 1,352 2,837 1,869 968 - 968 SUPPLIES / FOOD/MEALS 480 709 1,000 466 534 - 534 Total: Supplies 559 2,061 3,837 2,335 1,502 - 1,502 Machinery & Equipment FURNITURE & FIXTURES - 161 315 35 280 - 280 OTHER EQUIP/CELL PHONE REPLACEMENT - 52 100 72 28 - 28 Total: Machinery & Equipment - 213 415 108 307 - 307 Total: Human Resources 218,681 236,799 258,354 105,833 152,521 30,672 183,193 BUDGET AMENDMENT NOTES Account Name INCREASE 1. Salaries & Wages and Benefits 21,643 2. Pension 9,029 Total Increase 30,672$ 30,672$ TOTAL HUMAN RESOURCES BUDGET AMENDMENTS Amendment Reason Records Clerk was transferred from City Clerk's department Increased funding from 5.31% to 9% per employee 14 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 61,114 62,476 96,720 45,011 51,709 16,480 68,189 Total: Salaries & Wages 61,114 62,476 96,720 45,011 51,709 16,480 68,189 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 7,011 6,292 8,251 - 8,251 3,119 11,370 EMPLOYEE BENEFITS / 401A (SS MATCH) 2,292 2,336 3,627 1,695 1,932 623 2,555 EMPLOYEE BENEFITS / FICA MEDICARE 851 862 1,402 628 774 248 1,022 401A 1% MATCH 562 519 667 340 327 - 327 PENSION (GMEBS) 1,177 2,773 3,541 1,688 1,853 4,209 6,062 UNEMPLOYMENT INSURANCE 31 34 68 101 (33) 87 54 WORKER'S COMPENSATION 500 266 823 124 699 - 699 Total: Employee Benefits 12,423 13,083 18,379 4,576 13,803 8,286 22,089 Purchased Professional and Technical Services PROFESSIONAL FEES PHOTOGRAPHY 375 433 1,995 500 1,495 - 1,495 WEBSITE DESIGN 345 460 700 230 470 - 470 MOBILE SITE - 1,120 - - - - - Total: Professional Fees 720 2,013 2,695 730 1,965 - 1,965 Total: Purchased Professional and Technical Services 720 2,013 2,695 730 1,965 - 1,965 Other Purchased Services COMMUNICATIONS 594 592 1,000 237 763 - 763 POSTAGE 28 - 5 6 (1) - (1) ADVERTISING 1,386 1,250 8,000 313 7,687 - 7,687 PRINTING - 3,937 12,340 5,583 6,757 - 6,757 TRAVEL 105 - - - - - - DUES & FEES PUBLIC RELATIONS SOCIETY OF AMERICA - 225 - - - - - CITY/COUNTY OF GA MARKETING ASSOC - 375 800 375 425 - 425 TECHNOLOGY ASSOC OF GEORGIA - 245 - - - - - NORTH FULTON BUSINESS EXPO - - 1,500 700 800 - 800 Total: Dues & Fees - 845 2,300 1,075 1,225 - 1,225 EDUCATION & TRAINING 1,520 249 2,000 - 2,000 - 2,000 MAINTENANCE CONTRACTS CONSTANT CONTACT 500 700 600 240 360 - 360 WEBSITE MAINTENANCE 1,750 875 1,750 2,336 (586) - (586) FLICKR - - 25 - 25 - 25 Total: Maintenance Contracts 2,250 1,575 2,375 2,576 (201) - (201) Total: Other Purchased Services 5,883 8,448 28,020 9,790 18,230 - 18,230 Supplies SUPPLIES / GENERAL SUPPLIES 68 329 250 118 132 - 132 PROMOTIONAL / PROMOTIONAL ITEMS - - 1,000 397 603 - 603 Total: Supplies 68 329 1,250 515 735 - 735 Machinery & Equipment FURNITURE & FIXTURES - - 660 660 0 - 0 OTHER EQUIPMENT CAMERAS - 443 500 - 500 - 500 CELL PHONE 50 22 - - - - - Total: Other Equipment 50 464 500 - 500 - 500 Total: Machinery & Equipment 50 464 1,160 660 500 - 500 Total: Public Information & Marketing 80,257 86,813 148,224 61,281 86,943 24,766 111,709 FY 2013 Public Information & Marketing 15 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj FY 2013 Public Information & Marketing BUDGET AMENDMENT NOTES Account Name INCREASE 1. Salaries & Wages 20,557 2. Pension 4,209 Total Increase 24,766$ 24,766$ TOTAL PUBLIC INFORMATION & MARKETING BUDGET AMENDMENTS Amendment Reason Transitioned Special Events Coordinator from part-time to full-time and includes funding for Community Builder that is no longer covered by grant monies from GA Council on Developmental Disabilities. Increased funding from 5.31% to 9% per employee 16 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 155,603 163,809 173,371 81,683 91,688 - 91,688 OVERTIME - 6,220 5,600 - 5,600 - 5,600 STIPEND 4,246 4,431 4,800 2,215 2,585 - 2,585 Total: Salaries & Wages 159,850 174,459 183,771 83,899 99,872 - 99,872 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 14,241 17,888 16,113 - 16,113 (1,113) 15,000 EMPLOYEE BENEFITS / 401A (SS MATCH)5,842 6,174 6,712 3,080 3,632 - 3,632 EMPLOYEE BENEFITS / FICA MEDICARE 2,251 2,320 2,594 1,123 1,471 - 1,471 401A 1% MATCH 847 823 1,053 432 621 - 621 PENSION (GMEBS)2,354 4,343 5,590 3,376 2,214 1,620 3,834 UNEMPLOYMENT INSURANCE 228 172 221 222 (1) 105 104 WORKER'S COMPENSATION 3,576 3,773 531 3,644 (3,113) - (3,113) FLEXIBLE SPENDING - - - - - - - Total: Employee Benefits 29,339 35,492 32,814 11,878 20,936 612 21,548 Purchased Professional and Technical Services PROFESSIONAL FEES TRANSLATORS 5,808 5,773 6,500 2,513 3,987 - 3,987 COURT APPOINTED ATTORNEY 3,893 4,549 6,700 3,393 3,308 - 3,308 SUBSTITUTE JUDGES - 300 1,000 300 700 - 700 SUBSTITUTE SOLICITORS - 600 1,000 - 1,000 - 1,000 OTHER - - - - - - - Total: Professional Fees 9,702 11,222 15,200 6,205 8,995 - 8,995 Total: Purchased Professional and Technical Services 9,702 11,222 15,200 6,205 8,995 - 8,995 Other Purchased Services COMMUNICATIONS 783 807 1,422 355 1,067 - 1,067 POSTAGE - - - 271 (271) - (271) PRINTING 1,842 448 500 - 500 - 500 TRAVEL 1,934 GCCA Conference (2)- 1,885 1,334 732 602 - 602 Municipal Court Clerk Annual Training - 178 171 171 (0) - (0) GCIC TAC Conference 638 - - - - - Total: Travel 1,934 2,701 1,505 903 602 - 602 DUES AND FEES 210 - - 460 (460) - (460) GCCA - - 75 - 75 - 75 Municipal Court Clerk - - 35 35 - - - Total: Dues and Fees 210 - 110 495 (385) - (385) EDUCATION & TRAINING GCCA CONFERENCE 400 400 400 200 200 - 200 COURT CLERK ASSOC 150 150 150 150 - - - JUDGES TRAINING 225 450 450 225 225 - 225 MSU CERTIFICATE 432 146 200 - 200 - 200 GCIC TAC Conference - 105 - - - - - Total: Education & Training 1,207 1,251 1,200 575 625 - 625 MAINTENANCE CONTRACTS MAINT CONTRACTS/ONLINE PYMT SYSTEM 239 239 240 80 160 - 160 MAINT CONTRACTS/PANIC BUTTON 264 396 400 136 264 - 264 GSCCCA - - - - - - - Total: Maintenance Contracts 503 635 640 216 424 - 424 Total: Other Purchased Services 6,480 5,842 5,377 2,816 2,561 - 2,561 Supplies SUPPLIES / GENERAL SUPPLIES 445 416 300 229 71 - 71 SUPPLIES / BOOKS AND PERIODICALS 199 235 150 - 150 - 150 SUPPLIES / UNIFORMS - - - - - - - Total: Supplies 643 651 450 229 221 - 221 Municipal Court FY 2013 17 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Municipal Court FY 2013 Machinery & Equipment FURNITURE & FIXTURES 632 - 100 - 100 - 100 OTHER EQUIPMENT 617 - - - - - - Total: Machinery & Equipment 1,248 - 100 - 100 - 100 Total: Municipal Court 207,261 227,666 237,712 105,027 132,685 612 133,297 BUDGET AMENDMENT NOTES Account Name INCREASE 1. Pension 1,620 Total Increase 1,620$ DECREASE 1. Group Insurance (1,113) Total Decrease (1,113)$ 507$ Decreased to reflect actual costs TOTAL MUNICIPAL COURT BUDGET AMENDMENTS Amendment Reason Increased funding from 5.31% to 9% per employee 18 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 1,413,165 1,506,184 1,695,578 751,837 943,741 - 943,741 SALARIES AND WAGES / OVERTIME 46,718 60,806 52,000 31,902 20,098 - 20,098 SALARIES AND WAGES / RESTRICTED ON-CALL PAY - 8,900 3,900 5,000 - 5,000 SALARIES AND WAGES / HOLIDAY PAY 65,901 76,596 94,000 65,912 28,088 - 28,088 Total: Salaries & Wages 1,525,784 1,643,587 1,850,478 853,551 996,927 - 996,927 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 194,806 212,873 279,647 - 279,647 (19,647) 260,000 EMPLOYEE BENEFITS / 401A (SS MATCH) 57,396 61,812 63,585 32,213 31,372 - 31,372 EMPLOYEE BENEFITS / FICA MEDICARE 21,140 22,920 24,587 11,751 12,836 - 12,836 401A 1% MATCH 10,465 9,508 16,749 4,705 12,044 - 12,044 PENSION (GMEBS) 37,665 72,478 88,933 40,510 48,423 24,337 72,760 TUITION REIMBURSEMENT 1,798 1,174 3,000 2,847 153 - 153 UNEMPLOYMENT INSURANCE 1,019 1,246 1,224 1,789 (565) 850 285 WORKER'S COMPENSATION 93,497 59,558 67,435 45,279 22,156 - 22,156 FLEXIBLE SPENDING 10,800 5,800 - - - - - Total: Employee Benefits 428,587 447,369 545,160 139,096 406,064 5,540 411,604 Purchased Professional and Technical Services PROFESSIONAL FEES 1,945 188 1,500 3,025 (1,525) - (1,525) LASER & RADAR RECERTIFICATION 1,105 858 1,100 300 800 - 800 K-9 4,262 1,315 2,250 306 1,944 - 1,944 NEW EMPLOYEES - - 750 - 750 - 750 GRAPHICS FOR PATROL CARS 1,200 1,390 1,400 220 1,180 - 1,180 INMATE MEDICAL SERVICES 3,938 31,336 34,000 8,810 25,190 - 25,190 TAG & TITLE APPLICATIONS 612 395 600 311 289 - 289 RECRUITMENT TESTING-POLYGRAPH 1,100 1,750 1,500 700 800 - 800 RECRUITMENT TESTING - PYSCH 2,400 4,000 3,600 800 2,800 - 2,800 WRITTEN ENTRY LEVEL TEST 505 1,320 1,000 450 550 - 550 PROMOTION EXAMINATIONS 495 537 1,000 554 446 - 446 EMPLOYMENT BACKGROUND CHECKS 727 1,282 1,500 325 1,175 - 1,175 IACP NET YEARLY FEES 800 600 1,000 1,000 - - - HEALTH & WELLNESS PROGRAM 6,750 8,160 9,000 7,780 1,220 - 1,220 Total: Professional Fees 25,839 53,130 60,200 24,580 35,620 - 35,620 PROFESSIONAL FEES / INVESTIGATIONS INVESTIGATIVE DATABASE SUB - - 2,200 2,128 72 - 72 OTHER INVESTIGATIVE FEES 443 1,619 1,500 443 1,057 - 1,057 Total: Professional Fees/Investigations 443 1,619 3,700 2,571 1,129 - 1,129 FACILITIES REPAIR & MAINT - - - 1,483 (1,483) 1,428 (55) EQUIPMENT REPAIR & MAINT 381 202 700 28 672 - 672 EQUIPMENT R&M/MOTOROLA RADIOS 845 1,253 1,000 45 955 - 955 Total: Equipment Repair & Maintenance 1,227 1,455 1,700 73 1,627 - 1,627 VEHICLE REPAIR & MAINT 64,048 95,863 90,000 37,933 52,067 5,722 57,789 RENTAL LAND & BUILDINGS: Range fees 400 4,740 6,680 1,800 4,880 - 4,880 Total: Purchased Professional and Technical Services 91,957 156,807 162,280 68,439 93,841 7,150 100,991 Other Purchased Services COMMUNICATIONS 21,562 27,638 30,180 13,652 16,528 - 16,528 POSTAGE 307 63 700 625 75 - 75 PRINTING CITATIONS, FORMS & DOCUMENTS 1,701 2,401 2,500 455 2,045 - 2,045 BUSINESS CARDS 1,073 1,000 1,400 798 602 - 602 Total: Printing 2,774 3,401 3,900 1,253 2,647 - 2,647 TRAVEL 5,177 810 2,335 9 2,326 - 2,326 CRUISE CARDS 405 375 300 250 50 - 50 IACP CONFERENCE - 2,295 2,300 853 1,448 - 1,448 CALEA CONFERENCE - 864 2,900 1,229 1,671 - 1,671 UPD - 1,033 1,500 184 1,316 - 1,316 K-9 - - - - - - - SWAT - 55 1,200 - 1,200 - 1,200 Police FY 2013 19 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Police FY 2013 RECORDS CLERK CONFERENCE - 392 700 - 700 - 700 GACP CONFERENCE - 805 886 - 886 - 886 GPSTC - 1,039 700 - 700 - 700 CID TRAVEL - 1,000 - 1,000 - 1,000 Total: Travel 5,582 7,668 13,821 2,524 11,297 - 11,297 DUES AND FEES 3,124 508 600 191 409 - 409 GEORGIA POLICE ACCREDITATION COALITION 50 56 94 94 0 - 0 GEORGIA ASSN OF CHIEFS OF POLICE 725 545 700 425 275 - 275 INTERNATIONAL ASSN OF CHIEFS OF POLICE 360 210 480 415 65 - 65 POST FEES 60 120 250 95 155 - 155 ACCREDITATION FEES - - 3,065 - 3,065 - 3,065 IALEFI - 41 55 55 - - - CID CONFIDENTIAL FUNDS - - 500 - 500 - 500 Total: Dues and Fees 4,319 1,480 5,744 1,275 4,469 - 4,469 EDUCATION & TRAINING - 938 1,275 1,275 0 - 0 PROFESSIONAL DEVELOPMENT UPD 913 765 1,000 - 1,000 - 1,000 GACP CONFERENCE 350 365 365 - 365 - 365 RECORDS CLERK CONFERENCE - 500 550 225 325 - 325 ADMINISTRATIVE ASSISTANT CON. - - 225 - 225 - 225 CRIMINAL INVESTIGATIONS - 545 2,000 1,516 484 - 484 CANINE TRAINING 200 175 - - - - - NCGLEA 5,960 600 6,400 3,200 3,200 - 3,200 IACP CONFERENCE 495 275 350 - 350 - 350 SWAT - - 1,000 144 856 - 856 PROFESSIONAL MANAGEMENT PROGRAM - 2,063 3,500 1,940 1,560 - 1,560 CALEA CONFERENCE - 675 1,350 650 700 - 700 R.A.D - - 1,160 2,160 (1,000) 1,000 - Total: Education & Training 7,918 6,901 19,175 11,110 8,065 1,000 9,065 MAINTENANCE CONTRACTS INMATE SERVICES - - 5,000 - 5,000 - 5,000 PROPERTY & EVIDENCE IGA 54,417 63,479 65,200 21,465 43,735 - 43,735 800 MHZ FEES TO FULTON CTY 7,993 10,819 11,200 15,144 (3,944) 3,944 0 INNOVATIVE DATA SOLUTIONS 6,528 1,668 4,052 4,052 0 - 0 ANIMAL CONTROL - FULTON CO 19,976 16,134 23,907 5,977 17,930 - 17,930 CHOICEPOINT/CLEAR 2,354 3,275 4,015 1,556 2,459 - 2,459 CRIME REPORTS 4,663 3,576 4,700 3,576 1,124 - 1,124 CELLEBRITE SYS - 2,999 2,999 2,999 0 - 0 AFIS CIRCUIT - - - - - 7,900 7,900 Total: Maintenance Contracts 95,931 101,950 121,073 54,769 66,304 11,844 78,148 Total: Other Purchased Services 138,393 149,101 194,593 85,207 109,386 12,844 122,230 Supplies SUPPLIES / GENERAL SUPPLIES 6,990 13,671 12,000 3,284 8,716 - 8,716 AMMUNITION 4,920 6,162 11,620 2,348 9,272 - 9,272 K-9 125 779 458 458 (0) - (0) NEW EMPLOYEES 1,518 2,283 4,838 4,373 465 - 465 RANGE SUPPLIES 288 1,986 1,000 740 260 - 260 FIRST AID KITS 505 - 400 - 400 - 400 ALCO SENSOR MOUTH PIECES - - 200 - 200 - 200 ID CARDS AND SETUP FEE 372 137 400 198 202 - 202 GOLF TOURNAMENT SUPPLIES - - - - - 6,435 6,435 Total: General Supplies 14,718 25,017 30,916 11,400 19,516 6,435 25,951 SUPPLIES / GASOLINE/DIESEL 129,644 142,009 142,000 58,789 83,211 - 83,211 SUPPLIES / FOOD/MEALS 34 35 200 99 101 - 101 BOOK & PERIODICALS/EDUCATION & REFERENCE 269 54 200 60 140 - 140 SUPPLIES / UNIFORMS 20,380 32,927 32,428 9,610 22,818 - 22,818 AWARDS AND RECOGNITION 670 1,396 1,022 22 1,000 - 1,000 BODY ARMOR 1,780 - 1,780 - 1,780 Total: Supplies/Uniforms 21,050 34,323 35,230 9,632 25,598 - 25,598 20 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Police FY 2013 Total: Supplies 165,715 201,437 208,546 79,980 128,566 6,435 135,001 Machinery & Equipment FURNITURE & FIXTURES 646 494 1,000 - 1,000 - 1,000 OTHER EQUIPMENT 5,747 5,584 5,800 3,532 2,268 - 2,268 CRIME PREVENTION MATERIALS 3,164 7,434 5,000 3,528 1,472 3,317 4,789 ICOP STORAGE 1,053 80 1,000 - 1,000 - 1,000 TRAINING AIDS - - 231 231 0 - 0 FIRE EXTINGUISHERS 13 277 1,968 1,718 250 - 250 TICKET PRINTERS - - 4,520 2,400 2,120 - 2,120 SWAT - - 1,835 1,335 500 - 500 CELL PHONES 197 523 500 240 260 - 260 WEAPONRY 4,640 3,735 4,300 1,500 2,800 - 2,800 CAMERAS 51,331 68,639 6,500 - 6,500 - 6,500 MOTOROLA RADIOS 3,874 14,375 9,000 - 9,000 - 9,000 HARDWARE - - - - - - - OTHER - - 6,649 3,138 3,511 3,138 6,649 Total: Other Equipment 70,019 100,647 47,303 17,622 29,681 6,455 36,136 OTHER EQUIPMENT/INVESTIGATIONS CRIME SCENE KITS-UPD - 1,098 1,500 183 1,317 - 1,317 CRIME SCENE EQUIP -CID 1,406 980 1,000 - 1,000 - 1,000 CELLEBRITE SYS 8,085 - - - - - - SURVEILLANCE EQUIP 995 - - - - - - LANGUAGE LINE - - 150 - 150 - 150 TRAFFIC ACC. INVEST. 508 - 500 - 500 - 500 Total: Other Equipment/Investigations 10,994 2,078 3,150 183 2,967 - 2,967 Total: Machinery & Equipment 81,660 103,219 51,453 17,805 33,648 6,455 40,103 Total: Police 2,432,095 2,701,521 3,012,510 1,244,077 1,768,433 38,424 1,806,857 BUDGET AMENDMENT NOTES Account Name INCREASE 1. Pension 24,337 2. Unemployment Insurance 850 3. Facilities Repair and Maintenance 1,428 4. Vehicles Repair and Maintenance 5,722 5. Education & Training/R.A.D.1,000 6. Maintenance Contracts/800 MHZ Fees to Fulton County 3,944 7. Maintenance Contracts/AFIS Circuit 7,900 8 Golf Tournament Supplies 6,435 9. Crime Prevention Materials 3,317 10. Other Equipment 3,138 Total Increase 58,071$ DECREASE 1. Group Insurance (19,647) Total Decrease (19,647)$ 38,424$ Amendment Reason Increased funding from 5.31% to 9% per employee Rate increased from .4% to .64% Increased to purchase AEDs for new police cars Decreased to reflect actual costs TOTAL POLICE BUDGET AMENDMENTS Increased due to unanticipated cost of rekeying doors throughout the station due to security reasons Offset with insurance proceeds received for damaged vehicles Offset with donations received Fees are higher than anticipated Increased to cover unanticipated costs associated with new fingerprinting system Offset with donations received Offset with donation received from Public Safety Fund 21 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 2,486,931 2,614,131 2,754,783 1,284,840 1,469,943 43,217 1,513,160 SALARIES AND WAGES / OVERTIME 56,422 42,482 48,000 32,587 15,413 - 15,413 SALARIES AND WAGES / HOLIDAY PAY 107,129 91,996 114,000 75,630 38,370 - 38,370 Total: Salaries & Wages 2,650,482 2,748,609 2,916,783 1,393,057 1,523,726 43,217 1,566,943 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 370,289 362,238 442,868 - 442,868 (29,868) 413,000 EMPLOYEE BENEFITS / 401A (SS MATCH)99,388 102,676 103,308 52,500 50,808 1,692 52,500 EMPLOYEE BENEFITS / FICA MEDICARE 36,809 37,731 39,942 19,021 20,921 658 21,579 401A 1% MATCH 24,401 22,820 28,793 12,356 16,437 - 16,437 PENSION (GMEBS)70,490 118,857 146,279 68,835 77,444 51,721 129,165 TUITION REIMBURSEMENT 5,100 4,750 10,000 1,308 8,692 - 8,692 UNEMPLOYMENT INSURANCE 2,245 1,927 1,870 2,760 (890) 1,430 540 WORKER'S COMPENSATION 119,875 69,463 72,760 50,241 22,519 - 22,519 FLEXIBLE SPENDING 27,621 24,000 - - - - - Total: Employee Benefits 756,219 744,462 845,820 207,021 638,799 25,633 664,432 Purchased Professional and Technical Services PROFESSIONAL FEES 110 - - - - - - HEALTH & WELLNESS PROGRAM 15,723 14,576 16,000 14,480 1,520 - 1,520 TLAER TRAINING INSTRUCTOR 170 - - - - - - MEDICAL DIRECTION 27,530 20,000 20,000 5,000 15,000 - 15,000 BIO HAZARD WASTE DISPOSAL - - 1,300 - 1,300 - 1,300 FIRE ACCREDITATION - 525 - - - - - Total: Professional Fees 43,533 35,101 37,300 19,480 17,820 - 17,820 GARBAGE PICKUP 4,699 4,663 5,200 3,221 1,979 - 1,979 EQUIPMENT REPAIR & MAINT - - STATION EQUIPMENT R & M 11,406 10,328 15,235 5,221 10,014 - 10,014 BREATHING APPARATUS TESTING/REPAIR 6,417 6,628 4,850 1,317 3,533 - 3,533 INSPECT/REPAIR HYD. RESCUE TOOLS 2,707 3,253 6,000 152 5,848 - 5,848 APPARATUS R&M INCLUDING PUMP TEST 39,344 47,384 55,000 16,013 38,987 - 38,987 APPARATUS EMERGENCY REPAIRS 13,865 44,059 46,000 9,639 36,361 - 36,361 GAS DETECTOR REPAIR 648 711 4,651 - 4,651 - 4,651 NOZZLES, VALVES, APPLIANCES, HOSE 439 3,248 8,000 736 7,264 - 7,264 ANNUAL HYDRANT MAINTENANCE 827 433 3,284 1,700 1,584 - 1,584 LADDER TESTING 1,498 1,298 1,500 - 1,500 - 1,500 THERMAL IMAGING CAMERA MAINTENANCE - - 2,900 - 2,900 - 2,900 Total: Equipment Repair & Maintenance 77,151 117,341 147,420 34,777 112,643 - 112,643 FACILITY REPAIR & MAINT - - - 63 (63) - (63) VEHICLE REPAIR & MAINT 3,150 2,101 8,780 5,817 2,963 - 2,963 GROUNDS REPAIR & MAINT - 1,144 6,000 1,173 4,827 - 4,827 Total: Purchased Professional and Technical Services 128,533 160,350 204,700 64,530 140,170 - 140,170 Purchased-Property Services RENTAL LAND & BUILDINGS - - 2,000 1,875 125 125 STATION 43 LEASE 96,694 230,277 222,457 179,473 42,984 - 42,984 Total: Rental Land & Buildings 96,694 230,277 224,457 181,348 43,109 - 43,109 RENTAL EQUIP & VEHICLES - 230 500 - 500 - 500 Total: Purchased-Property Services 96,694 230,507 224,957 181,348 43,609 - 43,609 Other Purchased Services COMMUNICATIONS 12,575 13,357 15,000 7,036 7,964 - 7,964 POSTAGE 93 - 150 62 88 - 88 PRINTING 46 66 50 62 (12) - (12) TRAVEL 2,340 3,094 7,910 2,498 5,412 - 5,412 DUES AND FEES - 36 200 80 120 - 120 PROFESSIONAL LICENSE RENEWALS 3,631 2,437 4,788 4,262 526 - 526 SUBSCRIPTIONS 250 64 300 100 200 - 200 Total: Dues & Fees 3,881 2,537 5,288 4,442 846 - 846 EDUCATION & TRAINING 128 940 4,300 81 4,219 - 4,219 PROFESSIONAL DEVELOPMENT 3,789 2,300 7,650 300 7,350 - 7,350 Fire FY 2013 22 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Fire FY 2013 CONTRACT-ANNUAL EMT/PM TRAIN.- 400 3,000 - 3,000 - 3,000 MGMT PROFESSIONAL DEV 1,300 3,280 6,775 3,100 3,675 - 3,675 Total: Education & Training 5,217 6,920 21,725 3,481 18,244 - 18,244 MAINTENANCE CONTRACTS - - 800 MHZ FEES TO FULTON COUNTY 3,786 5,016 7,200 7,119 81 - 81 PEST CONTROL - FIRE STATIONS 1,568 1,568 2,800 713 2,088 - 2,088 FIRE EXTINGUISHER INSPECT.489 1,133 3,000 2,056 944 - 944 CODE RED MAINTENANCE 2,000 12,000 7,000 5,000 - 5,000 LIFEPAK MAINTENANCE - 3,850 3,837 13 - 13 Total: Maintenance Contracts 5,843 9,717 28,850 20,724 8,126 - 8,126 Total: Other Purchased Services 29,995 35,690 78,973 38,306 40,667 - 40,667 Supplies GENERAL SUPPLIES/SUPPRESSION 10,328 12,677 18,400 5,188 13,212 1,358 14,570 OXYGEN REFILLS 938 1,259 1,100 431 669 - 669 MEDICAL SUPPLIES 11,148 18,764 21,550 7,770 13,780 - 13,780 Total: General Supplies/Suppression 22,414 32,700 41,050 13,389 27,661 1,358 29,019 GENERAL SUPPLIES/PREVENTION - (283) 500 - 500 - 500 PREVENT. & EDU MAT.1,637 1,200 1,500 767 733 - 733 HEART READY CITY PGR 1,313 190 1,000 344 656 - 656 HYDRANT MARKER SYSTEM 9,565 - - - - - - Total: General Supplies/Prevention 12,514 1,107 3,000 1,112 1,888 - 1,888 SUPPLIES / WATER / SEWAGE 1,902 2,013 2,400 944 1,456 - 1,456 SUPPLIES / NATURAL GAS 11,816 11,210 14,000 7,046 6,954 - 6,954 SUPPLIES / ELECTRICITY 23,960 23,890 25,000 10,157 14,843 - 14,843 SUPPLIES / GASOLINE/DIESEL 62,087 56,995 65,000 32,630 32,370 - 32,370 SUPPLIES / FOOD/MEALS 361 263 500 390 110 - 110 BOOKS & PERIODICALS/TRAINING MATERIALS 162 295 1,500 118 1,382 - 1,382 SUPPLIES / TELECOMMUNICATIONS 3,774 2,934 4,000 1,752 2,248 - 2,248 SUPPLIES / UNIFORMS UNIFORMS/FIRE STANDARD UNIFORMS 19,906 14,120 46,470 8,293 38,177 - 38,177 UNIFORMS/TURN OUT GEAR 25,713 35,310 54,775 2,236 52,539 - 52,539 UNIFORMS/CLASS A UNIFORMS 3,425 - 9,000 - 9,000 - 9,000 Total: Uniforms 49,043 49,430 110,245 10,529 99,716 - 99,716 Total: Supplies 188,033 180,835 266,695 78,066 188,629 1,358 189,987 Machinery & Equipment MACHINERY & EQUIPMENT / MACHINERY - 240 500 - 500 - 500 FURNITURE & FIXTURES / PREVENTION 590 911 5,200 - 5,200 - 5,200 COMPUTER / SOFTWARE 4,000 - - - - - - OTHER EQUIPMENT - 3,073 12,860 12,830 30 - 30 SMALL EQUIPMENT 68,792 7,960 7,100 384 6,716 - 6,716 EMS TRAINING AIDS 860 - - - - - - RADIO CHARGERS & SPARE BATTERIES 3,662 2,950 2,726 185 2,541 - 2,541 CELL PHONES 1,559 160 500 15 485 - 485 MOTOROLA RADIOS - - 7,550 3,747 3,803 - 3,803 Total: Other Equipment 74,874 14,143 30,736 17,160 13,576 - 13,576 Total: Machinery & Equipment 79,464 15,295 36,436 17,160 19,276 - 19,276 Total: Fire 3,929,420 4,115,746 4,574,364 1,979,487 2,594,877 70,208 2,665,085 23 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Fire FY 2013 BUDGET AMENDMENT NOTES Account Name INCREASE 1. Salaries & Wages and Benefits 46,997 2. Pension 51,721 3. General Supplies/Suppression 1,358 Total Increase 100,076$ DECREASE 1. Group Insurance (29,868) Total Decrease (29,868)$ 70,208$ Decreased to reflect actual costs TOTAL FIRE BUDGET AMENDMENTS Increased funding from 5.31% to 9% per employee Amendment Reason Increased for: - Filling vacancy on shift that resulted from reclassifying firefighter to EMS Trainer - To accurately report the last quarter of salaries and benefits for SAFER grant employees (reached the end of grant funding) Offset with donations received for Fire Awards Ceremony 24 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 348,300 443,441 469,899 223,109 246,790 - 246,790 Total: Salaries & Wages 348,300 443,441 469,899 223,109 246,790 - 246,790 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 31,133 40,274 50,041 - 50,041 (3,441) 46,600 EMPLOYEE BENEFITS / 401A (SS MATCH) 13,061 16,587 17,621 8,409 9,212 - 9,212 EMPLOYEE BENEFITS / FICA MEDICARE 4,911 6,160 6,814 3,113 3,701 - 3,701 401A 1% MATCH 2,219 2,238 4,411 1,224 3,187 - 3,187 PENSION (GMEBS) 4,708 19,656 23,424 10,128 13,296 6,786 20,082 UNEMPLOYMENT INSURANCE 200 240 272 308 (36) 228 192 WORKER'S COMPENSATION 19,079 38,033 20,448 12,012 8,436 - 8,436 FLEXIBLE SPENDING 3,600 2,400 - - - - - Total: Employee Benefits 78,911 125,588 123,031 35,194 87,837 3,573 91,410 Purchased Professional and Technical Services PROFESSIONAL FEES - - - - - 75,000 75,000 BULKY TRASH DAY 1,280 675 3,600 675 2,925 - 2,925 ENGINEERING & SURVEYING SERVICES 10,836 6,706 7,500 1,400 6,100 - 6,100 Total: Professional Fees 12,116 7,381 11,100 2,075 9,025 75,000 84,025 CONTRACTED - LOWE ENGINEERING 46,125 - - - - - - OVERHEAD TRIMMING & GRAVEL RD - - 20,000 2,494 17,506 - 17,506 Total: Professional Fees/Contracted 46,125 - 20,000 2,494 17,506 - 17,506 EQUIPMENT REPAIR & MAINT - - - - - - - VEHICLE REPAIR & MAINT 1,116 4,146 3,650 1,555 2,095 - 2,095 GROUNDS REPAIR & MAINT - - - - - - - ROAD REPAIRS & MAINT - - - - - - - Total: Purchased Professional and Technical Services 59,357 11,526 34,750 6,124 28,626 75,000 103,626 Purchased-Property Services RENTAL EQUIPMENT & VEHICLES - - 1,800 760 1,040 - 1,040 Total: Purchased-Property Services - - 1,800 760 1,040 - 1,040 Other Purchased Services COMMUNICATIONS 2,763 2,854 3,798 1,225 2,573 - 2,573 POSTAGE - 13 26 29 (3) - (3) ADVERTISING 207 189 224 - 224 - 224 OTHER PURCHASED SERVICES: Guardrail Repair 12,509 3,610 7,500 6,784 716 6,784 7,500 PRINTING 31 - 100 93 7 - 7 TRAVEL 726 394 2,540 31 2,509 - 2,509 DUES AND FEES - 192 - (22) 22 - 22 PE LICENSE 50 - 150 100 50 - 50 APWA 141 145 1,581 164 1,417 - 1,417 IMSA 140 160 160 - 160 - 160 ASHE - 21 50 29 21 - 21 ITE - - 225 160 65 - 65 Total: Dues & Fees 331 518 2,166 431 1,735 - 1,735 EDUCATION & TRAINING - 811 FULL DEPTH RECLAMATION SEMINAR 250 - - - - - - APWA 535 770 790 375 415 - 415 LEVEL II SIGNING & MARKING - - 600 - 600 - 600 NHIA - - 350 - 350 - 350 CONTINUING EDUCATION 605 - 1,000 - 1,000 - 1,000 ASHE TECHNICAL SEMINAR - 45 50 - 50 - 50 ITE TECHNICAL SEMINAR - - 225 - 225 - 225 GA TRANSPORTATION SUMMIT - - 100 65 35 - 35 STORMWATER CERTIFICATION TRAINING - - - - - - - APWA IN-HOUSE TRAINING - - 350 - 350 - 350 CRYSTAL REPORT - - 500 - 500 - 500 INTRODUCTION TO GIS TRAINING - 1,010 - 1,010 - 1,010 Total: Education & Training 1,390 1,626 4,975 440 4,535 - 4,535 MAINTENANCE CONTRACTS Public Works FY 2013 25 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Public Works FY 2013 800 MHZ FEES - 388 647 647 (0) - (0) Total: Maintenance Contracts - 388 647 647 (0) - (0) Total: Other Purchased Services 17,957 9,593 21,976 9,681 12,295 6,784 19,079 Supplies SUPPLIES / GENERAL SUPPLIES 790 529 1,500 34 1,466 - 1,466 ADOPT-A-ROAD/STREAMSIDE CLEANUP 429 - 1,000 147 853 - 853 Total: General Supplies 1,218 529 2,500 180 2,320 - 2,320 SUPPLIES / ELECTRICITY 307,939 314,943 325,000 156,035 168,965 - 168,965 SUPPLIES / GASOLINE/DIESEL 6,936 10,448 27,215 5,671 21,544 - 21,544 SUPPLIES / FOOD/MEALS 451 345 435 435 0 - 0 SUPPLIES / UNIFORMS 740 877 1,200 84 1,116 - 1,116 Total: Supplies 317,284 327,142 356,350 162,406 193,944 - 193,944 Infrastructure INFRASTRUCTURE/OPTECH RWM 441,722 447,385 461,492 190,884 270,608 - 270,608 INFRASTRUCTURE/SIGNAL ALLOWANCE 2,873 36,238 12,285 700 11,585 - 11,585 INFRASTRUCTURE/EMERGENCY SERVICES ALLOWANCE 9,975 - 10,000 - 10,000 - 10,000 INFRASTRUCTURE/MATERIALS ALLOWANCE 12,323 9,438 27,500 13,626 13,874 - 13,874 INFRASTRUCTURE/TREE REMOVAL 7,000 5,920 30,000 4,144 25,856 - 25,856 INFRASTRUCTURE/DUMPSTER FEES - 5,463 12,000 1,987 10,013 - 10,013 INFRASTRUCTURE/SIGNAL MATERIALS 1,058 8,680 30,000 175 29,825 - 29,825 INFRASTRUCTURE/SIGN MATERIALS 20,315 24,210 20,000 3,192 16,808 1,557 18,365 INFRASTRUCTURE/ADDITIONAL ROW MOWING 16,740 27,115 - 27,115 - 27,115 Total: Infrastructure 495,266 554,075 630,392 214,708 415,684 1,557 417,241 Machinery & Equipment OTHER EQUIPMENT - - - 345 (345) - (345) OTHER EQUIP/ADOPT-A-ROAD SIGNS 1,468 612 500 187 314 - 314 OTHER EQUIP/TOOLS/BATTERIES/CHEMICALS 5,317 18,644 5,000 2,976 2,024 - 2,024 OTHER EQUIPMENT / MOTOROLA RADIOS - - - - - - - Total: Other Equipment 6,785 19,257 5,500 3,508 1,992 - 1,992 Total: Machinery & Equipment 6,785 19,257 5,500 3,508 1,992 - 1,992 Total: Public Works 1,323,860 1,490,622 1,643,698 655,489 988,209 86,914 1,075,123 BUDGET AMENDMENT NOTES Account Name INCREASE 1. Pension 6,786 2. Unemployment Insurance 228 3. Professional Fees 75,000 4. Other Purchased Services 6,784 5. Infrastructure/Sign Materials 1,557 Total Increase 90,355$ DECREASE 1. Group Insurance (3,441) Total Decrease (3,441)$ 86,914$ Decreased to reflect actual costs TOTAL PUBLIC WORKS BUDGET AMENDMENTS Offset with insurance proceeds received for guardrail damage Amendment Reason Increased funding from 5.31% to 9% per employee Increased to cover costs associated with cleaning up Adams' property Rate increased from .4% to .64% Offset with proceeds from recycled signs 26 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 141,903 145,036 149,788 61,625 88,163 - 88,163 Total: Salaries & Wages 141,903 145,036 149,788 61,625 88,163 - 88,163 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 15,381 19,788 16,430 - 16,430 (1,150) 15,280 EMPLOYEE BENEFITS / 401A (SS MATCH) 5,308 5,427 5,617 2,323 3,294 - 3,294 EMPLOYEE BENEFITS / FICA MEDICARE 1,955 1,937 2,173 859 1,314 - 1,314 401A 1% MATCH 465 324 1,282 158 1,124 - 1,124 PENSION (GMEBS) 1,177 5,610 6,809 3,376 3,433 1,971 5,404 UNEMPLOYMENT INSURANCE 259 227 153 99 54 97 151 WORKER'S COMPENSATION 4,381 5,317 3,669 1,613 2,056 - 2,056 Total: Employee Benefits 28,926 38,630 36,133 8,428 27,705 918 28,623 Purchased Professional and Technical Services PROFESSIONAL FEES - 217 - - - - - SURVEYS & APPRAISALS 244 - - 12,948 (12,948) - (12,948) Total: Professional Fees 244 - - 12,948 (12,948) - (12,948) CONTRACTED - PARK MOWING & LITTER PICKUP 95,692 99,535 260,785 40,097 220,688 - 220,688 Total: Professional Fees/Contracted 95,692 99,535 260,785 40,097 220,688 - 220,688 FACILITY REPAIR & MAINT 462 1,673 23,000 1,156 21,844 - 21,844 LIGHTING MAINTENANCE 6,011 12,107 7,750 684 7,066 - 7,066 Total: Facility Repair & Maintenance 6,473 13,780 30,750 1,840 28,910 - 28,910 GROUNDS REPAIR & MAINT 1,564 1,748 5,000 850 4,150 - 4,150 Total: Purchased Professional and Technical Services 103,973 115,279 296,535 55,734 240,801 - 240,801 Purchased-Property Services RENTAL LAND & BUILDINGS - - - - - 2,500 2,500 FCBOE LEASE 6,660 35,000 17,000 522 16,478 - 16,478 Total: Rental Land & Buildings 6,660 35,000 17,000 522 16,478 2,500 18,978 RENTAL EQUIPMENT & VEHICLES 600 600 7,000 190 6,810 - 6,810 Total: Purchased-Property Services 7,260 35,600 24,000 712 23,288 2,500 25,788 Other Purchased Services COMMUNICATIONS 782 732 760 296 464 - 464 POSTAGE - 5 700 394 306 - 306 PRINTING 1,136 912 700 401 299 - 299 TRAVEL: Nat'l GRPA, Meals & Mileage 2,089 154 500 388 112 - 112 DUES AND FEES: GRPA Dues 864 678 1,460 1,372 88 - 88 EDUCATION & TRAINING: Nat'l GRPA 1,341 - - - - - - CONTRACT LABOR: For programs & activities - - 4,500 - 4,500 - 4,500 Total: Other Purchased Services 6,213 2,479 8,620 2,851 5,769 - 5,769 Supplies SUPPLIES / GENERAL SUPPLIES 3,148 2,783 15,000 4,621 10,379 - 10,379 SUPPLIES / WATER / SEWAGE 2,657 2,459 22,000 3,149 18,851 - 18,851 SUPPLIES / NATURAL GAS 2,016 1,178 1,900 491 1,409 - 1,409 SUPPLIES / ELECTRICITY 17,433 24,183 27,500 10,820 16,680 - 16,680 SUPPLIES / FOOD/MEALS 288 252 350 139 211 - 211 Total: Supplies 25,541 30,855 66,750 19,220 47,530 - 47,530 Machinery & Equipment FURNITURE & FIXTURES - - - - - 200 200 Total Machinery & Equipment - - - - - 200 200 Total: Parks & Recreation 313,815 367,880 581,826 148,571 433,255 3,618 436,873 Parks and Recreation FY 2013 27 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Parks and Recreation FY 2013 BUDGET AMENDMENT NOTES Account Name INCREASE 1. Pension 1,971 2. Unemployment Insurance 97 3. Rental Land and Buildings 2,500 4. Furniture & Fixtures 200 Total Increase 4,768$ DECREASE 1. Group Insurance (1,150) Total Decrease (1,150)$ 3,618$ Decreased to reflect actual costs TOTAL PARKS AND RECREATION BUDGET AMENDMENTS Amendment Reason Increased funding from 5.31% to 9% per employee Increased to cover rental costs for temporary new senior services center Rate increased from .4% to .64% Increased to replace broken office chair 28 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES 525,663 611,026 670,180 328,110 342,070 - 342,070 SALARIES & WAGES/OVERTIME 420 - - - - - Total: Salaries & Wages 525,663 611,445 670,180 328,110 342,070 - 342,070 Employee Benefits EMPLOYEE BENEFITS / GROUP INSURANCE 84,362 77,123 81,734 - 81,734 (5,734) 76,000 EMPLOYEE BENEFITS / 401A (SS MATCH)19,713 22,866 25,038 12,368 12,670 - 12,670 EMPLOYEE BENEFITS / FICA MEDICARE 7,028 8,156 9,683 4,292 5,391 - 5,391 401A 1% MATCH 2,432 2,431 6,110 1,556 4,554 - 4,554 PENSION (GMEBS)9,416 24,006 32,446 16,879 15,567 9,454 25,021 UNEMPLOYMENT INSURANCE (158) 422 408 439 (31) 292 261 WORKER'S COMPENSATION 16,437 11,534 7,256 4,910 2,346 - 2,346 FLEXIBLE SPENDING 2,400 2,400 - - - - - Total: Employee Benefits 141,630 148,938 162,675 40,443 122,232 4,012 126,244 Purchased Professional and Technical Services PROFESSIONAL FEES - 3,900 26,000 4,703 21,297 23,500 44,797 CONTRACTED - - - - - - - VEHICLE REPAIR & MAINT 2,101 2,748 2,300 1,901 399 2,642 3,041 Total: Purchased Professional and Technical Services 2,101 6,648 28,300 6,604 21,696 26,142 47,838 Other Purchased Services COMMUNICATIONS 6,094 5,940 6,300 2,650 3,650 - 3,650 POSTAGE 26 2,210 2,400 1,378 1,022 - 1,022 ADVERTISING 5,500 6,755 8,300 3,074 5,227 - 5,227 PRINTING 1,005 624 2,470 106 2,364 - 2,364 TRAVEL 2,971 2,687 - 12 (12) - (12) GPA CONFERENCE - 853 700 - 700 - 700 GAZA CONFERENCE - - 400 - 400 - 400 APA NATIONAL CONFERENCE - - 1,500 - 1,500 - 1,500 GACE CONFERENCE - - 400 - 400 - 400 HISTORIC PRESERVATION TRAINING - - 600 - 600 - 600 STORMWATER TRAINING (NPDES FUNDS)- - 400 - 400 - 400 Total: Travel 2,971 3,540 4,000 12 3,988 - 3,988 DUES AND FEES 2,245 1,415 100 - 100 - 100 CPESC - - 200 100 100 - 100 CPSWQ - - 100 - 100 - 100 CFM CERTIFICATION - - 100 - 100 - 100 IECA - - 340 170 170 - 170 ASPFM - - 100 50 50 - 50 GACE MEMBERSHIP - - 150 25 125 - 125 GA URBAN FORESTRY COUNCIL - - 175 - 175 - 175 TREE CARE INDUSTRY ASSOC - - 100 - 100 - 100 SOCIETY OF MUNICIPAL ARBORISTS - - 140 - 140 - 140 ARBOR DAY FOUNDATION - - 15 - 15 - 15 GAZA MEMBERSHIP - - 50 - 50 - 50 APA MEMBERSHIP - - 900 515 385 - 385 Total: Dues and Fees 2,245 1,415 2,470 860 1,610 - 1,610 EDUCATION & TRAINING 3,048 2,309 - 55 (55) - (55) GPA CONFERENCE - - 500 - 500 - 500 GAZA CONFERENCE - - 250 - 250 - 250 APA NATIONAL CONFERENCE - - 500 790 (290) - (290) GACE CONFERENCE - - 300 - 300 - 300 HISTORIC PRESERVATION TRAINING - - 360 - 360 - 360 ISA MUNCIPAL SPECIALIST EXAM - - 100 - 100 - 100 GPA CONFERENCE - - 450 - 450 - 450 ARBORIST TRAINING AND TEST - - 600 110 490 - 490 ISA CERTIFICATION & WORKSHOP - - 500 500 - - - GACE WORKSHOPS - - 440 - 440 - 440 Total: Education & Training 3,048 2,309 4,000 1,455 2,545 - 2,545 FY 2013 Community Development 29 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj FY 2013 Community Development MAINTENANCE CONTRACTS - - - - - - - Total: Other Purchased Services 20,888 22,792 29,940 9,534 20,406 - 20,406 Supplies SUPPLIES / GENERAL SUPPLIES 1,168 3,004 3,125 1,323 1,802 - 1,802 SUPPLIES / GASOLINE/DIESEL 4,902 6,986 4,900 2,547 2,353 - 2,353 SUPPLIES / FOOD/MEALS 173 369 625 171 454 - 454 SUPPLIES / BOOKS & PERIDIOCALS 151 - 350 - 350 - 350 SUPPLIES / UNIFORMS 693 1,904 2,250 671 1,579 - 1,579 Total: Supplies 7,087 12,262 11,250 4,711 6,539 - 6,539 Machinery & Equipment FURNITURE & FIXTURES 747 226 900 - 900 - 900 OTHER EQUIPMENT 30 142 22 - 22 - 22 CELL PHONES - - 200 - 200 - 200 NPDES EQUIPMENT 1,170 - 1,500 - 1,500 - 1,500 Total: Other Equipment 1,200 142 1,722 - 1,722 - 1,722 Total: Machinery & Equipment 1,947 368 2,622 - 2,622 - 2,622 Other Costs PAYMENTS TO OTHERS EVERGREEN SCHOOL GRANT PROGRAM - - 1,500 1,250 250 - 250 Total: Payments to Others - - 1,500 1,250 250 - 250 Total: Other Costs - - 1,500 1,250 250 - 250 Total: Community Development 699,316 802,453 906,467 390,652 515,815 30,154 545,969 BUDGET AMENDMENT NOTES Account Name INCREASE 1. Pension 9,454 2. Unemployment Insurance 292 10,000 2,500 10,000 1,000 4. Vehicle Repairs and Maintenance 2,642 Total Increase 35,888$ DECREASE 1. Group Insurance (5,734) Total Decrease (5,734)$ 30,154$ Amendment Reason Increased funding from 5.31% to 9% per employee Facilitation services for Rt 9 North Corridor Study Rate increased from .4% to .64% Decreased to reflect actual costs TOTAL COMMUNITY DEVELOPMENT BUDGET 3. Professional Fees Amendment to TSW contract for Deerfield FBC services Contract with TSW for FBC services for Rt 9 North Corridor Study Survey for Crabapple Historic District Offset with insurance proceeds for damaged vehicle 30 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Salaries & Wages SALARIES & WAGES/REGULAR EMPLOYEES - - - 13,462 (13,462) 35,000 21,538 Total: Salaries & Wages - - - 13,462 (13,462) 35,000 21,538 Employee Benefits EMPLOYEE BENEFITS / 401A (SS MATCH)- - - 505 (505) 1,313 808 EMPLOYEE BENEFITS / FICA MEDICARE - - - 195 (195) 508 313 UNEMPLOYMENT INSURANCE - - - 70 (70) 70 - Total: Employee Benefits - - - 770 (770) 1,891 1,121 Other Purchased Services COMMUNICATIONS - - - 195 (195) 620 425 COMMUNICATIONS/POSTAGE - - - - - 100 100 PRINTING: Business Cards - - - 118 (118) 162 44 TRAVEL - - - 257 (257) 300 43 DUES AND FEES - - - 464 (464) 500 36 EDUCATION & TRAINING - - - 680 (680) 800 120 Total: Other Purchased Services - - - 1,714 (1,714) 2,482 768 Supplies SUPPLIES / GENERAL SUPPLIES - - - - - 200 200 SUPPLIES / FOOD/MEALS - - - - - 100 100 Total: Supplies - - - - - 300 300 Total: City Manager - - - 15,946 (15,946) 39,673 23,727 BUDGET AMENDMENT NOTES Account Name INCREASE All accounts 39,673 Total Increase 39,673$ 39,673$ TOTAL ECONOMIC DEVELOPMENT BUDGET AMENDMENTS Economic Development FY 2013 Amendment Reason Newly created department to capture the costs associated with Economic Development Manager 31 of 40 Account Name FY 2010 Actuals FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Operating Transfers Out TO CAPITAL PROJECTS FUND 2,412,511 5,161,097 4,577,670 4,879,890 406,658 4,473,233 919,861 5,393,094 TO CAPITAL GRANT FUND 2,556 238,240 727,128 994,974 82,915 912,060 101,189 1,013,249 TO OPERATING GRANT FUND 33,753 76,288 99,201 149,424 71,555 77,869 (52,864) 25,005 Total: Operating Transfers Out 2,448,820 5,475,625 5,404,000 6,024,288 561,127 5,463,161 968,186 6,431,347 Total: Other Financing Uses 2,448,820 5,475,625 5,404,000 6,024,288 561,127 5,463,161 968,186 6,431,347 BUDGET AMENDMENT NOTES Account Name INCREASE 1. To Capital Projects Fund 919,861 2. To Capital Grant Fund 101,189 Total Increase 1,021,050$ DECREASE 1. To Operating Grant Fund (52,864) Total Decrease (52,864)$ 968,186$ The last quarter of the salaries and benefits for the employees previously funded by SAFER grant should be reported in General Fund; therefore, the operating transfer is not needed for this period TOTAL OTHER FINANCING USES BUDGET AMENDMENTS FY 2013 Other Financing Uses Amendment Reason Increased to fund 1/2 of remaining projected costs for public safety radio system and to cover the transfer that was approved by Mayor and Council at the end of FY 2012, but was not done. Increased to fund the construction cost for the Deerfield @ Morris intersection that isn't covered by LMIG funds. These funds are offset by a decrease in the budgets for the Capital Project accounts for Pavement Management and Bridge Replacement. 32 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Contingencies CONTINGENCY - - 142,422 - 142,422 3,293 145,715 Total: Contingencies - - 142,422 - 142,422 3,293 145,715 Total: Other Costs - - 142,422 - 142,422 3,293 145,715 BUDGET AMENDMENT NOTES Account Name INCREASE 1. Contingency 3,293 Total Increase 3,293$ 3,293$ TOTAL CONTINGENCY BUDGET AMENDMENTS FY 2013 Other Costs Amendment Reason Increased to meet budgetary policy requirement 33 of 40 OPERATING GRANT FUND The Operating Grant Fund is used to account for certain budgeted items that receive funding from individual grants and that aren’t classified as “capital”. These funds are appropriated on an annual basis. Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj FED GOV GRANT/SAFER 54,586 27,153 - - - - - FED GOV GRANT/BULLETPROOF VEST - 2,629 - - - - - FED GOV GRANT/BYRNE-JAG - 14,618 - - - - - FED GOV GRANT/USGS GRANT 5,500 - - - - - - FED GOV GRANT/GCDD MINI GRANTS 9,617 10,800 21,942 (11,142) 11,142 (0) STATE GOV GRANT/INDIRECT/GEMA - 19,961 - 754 (754) 754 0 FULTON COUNTY GRANT/FRESH GRANT 7,541 - - - - - INTEREST REVENUE 21 6 - 3 (3) - (3) OPERATING TRANSFER IN FROM GENERAL FUND 76,288 99,201 149,424 71,555 77,869 (52,864) 25,005 Total Revenue 136,395 180,726 160,224 94,253 65,971 (40,968) 25,003 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj General Administration SALARIES & WAGES REGULAR EMPLOYEES - 14,196 14,404 4,944 9,460 (9,459) 1 EMPLOYEE BENEFITS / 401A (SS MATCH)- 532 540 187 353 (352) 1 EMPLOYEE BENEFITS / FICA MEDICARE - 205 209 72 137 (137) 0 UNEMPLOYMENT INSURANCE - 28 34 10 24 (23) 1 WORKER'S COMPENSATION - - 43 - 43 (43) - PROFESSIONAL FEES - 285 - - - - - PRINTING - 27 - - - - - GENERAL SUPPLIES - 1,240 2,000 841 1,159 (1,158) 1 SUPPLIES/FOOD/MEALS - 864 - - - - - Total General Administration - 17,377 17,230 6,055 11,175 (11,172) 3 Police COMMUNICATIONS - 1,522 - 377 (377) 377 0 SUPPLIES/UNIFORMS - 2,629 - - - - - OTHER EQUIPMENT/AFIS - 14,618 - - - - - OTHER EQUIPMENT/RAPID ID - 19,005 - - - - - Total Police - 37,774 - 377 (377) 377 0 Fire SALARIES & WAGES/REGULAR EMPLOYEES 114,253 111,952 124,328 61,882 62,446 (28,688) 33,758 SALARIES & WAGES/HOLIDAY PAY 5,371 3,951 5,600 3,588 2,012 - 2,012 EMPLOYEE BENEFITS/401A (SS MATCH)4,537 4,414 4,663 2,529 2,134 (1,073) 1,061 EMPLOYEE BENEFITS/FICA MEDICARE 1,325 1,700 1,802 964 838 (412) 426 PENSION (GMEBS)3,663 3,586 6,601 2,058 4,543 - 4,543 Total Fire 129,148 125,603 142,994 71,021 71,973 (30,173) 41,800 Parks & Recreation PROFESSIONAL SERVICES - 3,106 - - - - - RENTAL VEHICLES - 3,946 - - - - - GENERAL SUPPLIES - 489 - - - - - Total Parks & Recreation - 7,541 - - - - - Total Expenditures 129,148 188,295 160,224 77,453 82,771 (40,968) 41,803 TOTAL REVENUES OVER/(UNDER) EXPENDITURES 7,247 (7,569) - 16,800 - BEGINNING FUND BALANCE 3,424 10,670 3,101 3,101 ENDING FUND BALANCE 10,670 3,101 3,101 19,901 FY 2013 FY 2013 Operating Grant Fund Expenditures Revenues 34 of 40 OPERATING GRANT FUND BUDGET AMENDMENT NOTES Account Name REVENUES 1. GCDD Mini Grants 11,142 2. GEMA 754 3. Operating Transfers from General Fund (52,864) Total Revenues (40,968)$ EXPENDITURES 1. General Administration expense accounts (11,172) 2. Police/Communications 377 3. Fire expense accounts (30,173) Total Expenditures (40,968)$ (40,968)$ TOTAL OPERATING GRANT FUND BUDGET AMENDMENTS The GCDD mini grant is no longer funding the Community Builder's salary and benefits; therefore this expense should be reported in the General Fund. Additionally, the salary and benefits cost associated with the SAFER grant employees should be reported in the General Fund since the reporting period for the grant itself expires in June. Increased to reflect grant revenues associated with AFIS Increased to account for prior year revenues received later than anticipated The City is no longer receiving funds from the GCDD mini grant program; therefore all expenses associated with the Community Builder position will need to be reported in the General Fund Increased to account for the remaining expenses associated with AFIS The final reporting period for the SAFER grant is June 2013; therefore, the salary and benefits costs associated with these firefighters will need to be reported in the General Fund Amendment Reason 35 of 40 CAPITAL PROJECTS FUND The Capital Projects Fund is used to track revenues and expenditures associated with capital construction, acquisition and maintenance. Appropriations in Capital Projects Fund are on a project-length basis and do not expire until the project is complete. According to the City’s budgetary policies, a major capital project generally is defined as an expenditure that has an expected useful life of more than 3 years with an estimated total cost of $50,000 or more, or an improvement/addition to an existing capital asset. (Refer to the following pages.) 36 of 40 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj INFRASTRUCTURE MAINTENANCE FEES 68,208 66,445 60,000 19,807 40,193 - 40,193 SIDEWALK REPLACEMENT 9,750 - - - - - - CRABAPPLE PAVING FUND 6,300 10,500 - 3,150 (3,150) 2,100 (1,050) TRAFFIC CALMING - - - 5,800 (5,800) 5,800 - TREE RECOMPENSE - 3,500 - 2,500 (2,500) 2,500 - LANDFILL USE FEES 82,264 84,573 80,000 19,437 60,563 - 60,563 HYA FEES 9,375 7,363 10,000 - 10,000 - 10,000 INTEREST REVENUE 5,040 7,763 5,000 1,803 3,197 - 3,197 REALIZED GAIN OR LOSS ON INVESTMENTS 5,486 - - - - - - INSURANCE PROCEEDS/PUBLIC SAFETY - - - 10,154 (10,154) 10,154 (0) INSURANCE PROCEEDS/PUBLIC WORKS 21,530 - - - - - - OTHER MISC REV/ATLANTA HIDTA STIPEND 3,000 1,500 3,000 - 3,000 - 3,000 OPERATING TRANSFER IN FROM GENERAL FUND 5,161,097 4,577,670 4,879,890 406,658 4,473,233 919,861 5,393,094 OPERATING TRANSFER IN FROM CAPITAL GRANT FUND - 90,000 - - - - - Total Revenue 5,372,050 4,849,314 5,037,890 469,309 4,568,581 940,415 5,508,996 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Mayor & Council LAND ACQUISITION 1,645,456 - - - - - - BUILDINGS/FUTURE CITY FACILITIES - 330,584 78,172 41,734 36,438 - 36,438 Mayor & Council Total 1,645,456 330,584 78,172 41,734 36,438 - 36,438 Finance COMPUTER / SOFTWARE 13,279 - - - - - - Finance Total 13,279 - - - - - - Information Technology COMPUTER REFRESH 37,683 49,266 - - - - - Information Technology Total 37,683 49,266 - - - - - Police PUBLIC SAFETY COMMUNICATIONS - 1,830 1,048,170 1,400 1,046,770 750,000 1,796,770 VEHICLES / NEW VEHICLES 77,760 - - - - - - VEHICLES / REPLACEMENT RESERVE 31,088 276,468 219,589 157,714 61,875 10,154 72,029 COMPUTER / SOFTWARE 5,057 - - - - - - Police Total 113,905 278,298 1,267,759 159,114 1,108,645 760,154 1,868,799 Fire FIRE STATION IMPROVEMENTS - 24,094 65,912 - 65,912 - 65,912 VEHICLE REPLACEMENT RESERVE - 35,586 775,627 54,501 721,126 - 721,126 VEHICLES / FIRE APPARATUS 4,124 - - - - - - ADVANCED LIFE SUPPORT EQUIP 29,380 2,032 - - - - - AED UNITS - 32,914 19,078 - 19,078 - 19,078 MASS NOTIFICATION SIRENS - - 132,500 - 132,500 - 132,500 SCBA CASCADE TRAILER 49,088 - - - - - - Fire Total 82,592 94,626 993,117 54,501 938,616 - 938,616 Revenues Capital Projects Fund FY 2013 FY 2013 Expenditures 37 of 40 Capital Projects Fund Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Public Works CONSTRUCTION INSPECTORS 20,978 - 59,892 - 59,892 - 59,892 GRAVEL ROADS MAINTENANCE 37,021 89,383 165,840 7,334 158,506 - 158,506 STORMWATER MAINTENANCE 51,012 157,459 233,096 2,172 230,924 - 230,924 NPDES PERMIT COMPLIANCE 32,782 67,599 465,500 40,552 424,948 - 424,948 PAVEMENT MANAGEMENT 2,763,745 705,469 3,419,715 995,794 2,423,921 (49,762) 2,374,159 PAVEMENT MGMT/CRABAPPLE PAVING FUND - - 16,800 - 16,800 2,100 18,900 SITE IMPROVEMENTS/PW YARD RELOCATION 14,835 9,988 75,177 9,450 65,727 - 65,727 INFRASTRUCTURE / TRAFFIC CALMING - 7,410 42,590 10,156 32,434 5,800 38,234 INFRASTRUCTURE / RESTRIPING 13,281 61,722 147,014 31,788 115,226 - 115,226 CAMBRIDGE SCHOOL ZONE EQUIP - - 27,500 - 27,500 - 27,500 REPLACE SCHOOL ZONE FLASHERS - - 15,000 - 15,000 - 15,000 INFRASTRUCTURE / EDGE OF PAVEMENT - - 100,000 - 100,000 - 100,000 INFRASTRUCTURE / BRIDGE REPLACEMENT 109,747 569,142 595,916 24,307 571,609 (51,427) 520,182 INFRASTRUCTURE / SIDEWALKS 1,500 14,353 302,872 21,152 281,720 - 281,720 BETHANY@COGBURN RD INTERSECTION IMPROVMTS 17,911 419,628 111,991 - 111,991 - 111,991 HOPEWELL/FRANCIS/COGBURN INTERSECTION 81,324 20,259 890,520 38,200 852,320 - 852,320 HOPEWELL @ BIRMINGHAM INTERSECTION IMPROVMTS - 34,913 279,588 5,108 274,481 - 274,481 HOPEWELL @ BETHANY BND/BETHANY WAY - - 75,000 1,260 73,740 - 73,740 VEHICLES / NEW VEHICLES - - 30,678 - 30,678 - 30,678 Public Works Total 3,144,137 2,157,325 7,054,689 1,187,273 5,867,416 (93,289) 5,774,127 Parks & Recreation PROF FEEES/PARKS & REC 15 YEAR COMP PLAN - 430 24,570 - 24,570 - 24,570 PROF FEES/SIGN PROGRAM - - 15,000 1,795 13,205 - 13,205 PROF FEES/B'HAM PARK MASTER PLAN - 24,963 - - - - - FACILITY R&M/BETHWELL HOUSE RENOVATIONS 147,731 4,200 - - - - - RENTAL LAND & BUILDINGS/FCBOE LEASE - 214,580 - - - - - SITES / PARK LAND ACQUISTION 50,435 379,473 950,351 950,350 1 - 1 SITE IMPROVEMENT/CRABAPPLE CROSSING PARTNERSHIP 10,234 153,373 22,233 26,979 (4,746) - (4,746) PARK & TRAIL EXPANSION - 3,360 1,492,931 327,910 1,165,021 - 1,165,021 TRAIL PLAN UPDATE - 15,000 - - - - - INFRASTRUCTURE / BELL PARK 35,456 10,769 38,288 - 38,288 - 38,288 Parks & Recreation Total 243,856 806,149 2,543,373 1,307,035 1,236,338 - 1,236,338 Community Development PROF FEES/TDR FEASIBILITY STUDY - 29,389 20,310 11,180 9,130 - 9,130 PROF FEES/CRABAPPLE MASTER PLAN 30,253 - - - - - - ARCHITECTURAL CODE - 33,466 1,034 68 966 - 966 FORM BASED CODE/TDR ORDINANCE - 580 28,220 22,420 5,800 - 5,800 SITE IMPROVEMENT/TREE RECOMPENSE 620 - 15,505 - 15,505 2,500 18,005 Community Development Total 30,872 63,436 65,069 33,667 31,402 2,500 33,902 Unallocated CONTINGENCY - - 141,471 - 141,471 - 141,471 Unallocated Total - - 141,471 - 141,471 - 141,471 Total Expenditures 5,311,780 3,779,684 12,143,650 2,783,324 9,360,326 669,365 10,029,691 TOTAL REVENUES OVER/(UNDER) EXPENDITURES 60,270 1,069,630 (7,105,760) BEGINNING FUND BALANCE 5,748,997 5,809,267 6,878,897 ENDING FUND BALANCE 5,809,267 6,878,897 (226,863) FY 2013 Expenditures 38 of 40 Capital Projects Fund BUDGET AMENDMENT NOTES Account Name REVENUES 1. Crabapple Paving Fund 2,100 2. Traffic Calming 5,800 3. Tree Recompense 2,500 4. Insurance Proceeds/Public Safety 10,154 5. Operating Transfer in from General Fund 919,861 Total Revenues 940,415$ EXPENDITURES 1. Police/Public Safety Communications 750,000 2. Police/Vehicle Replacement Reserve 10,154 3. Public Works/Pavement Management (49,762) 4. Public Works/Crabapple Paving 2,100 5. Public Works/Traffic Calming Offset with revenues received 5,800 6. Public Works/Bridge Replacement (51,427) 5. Community Development/Tree Recompense Offset with revenues received 2,500 Total Expenditures 669,365$ 940,415$ Increased to fund 1/2 of remaining projected costs for public safety radio system Offset with insurance proceeds Increased to fund 1/2 of remaining projected costs for public safety radio system and to cover the transfer that was approved by Mayor and Council at the end of FY 2012, but was not done TOTAL CAPITAL PROJECTS FUND BUDGET AMENDMENTS Offset with revenues received Transfer the 20% match for LMIG funds received for Deerfield @ Morris intersection to Capital Grant Fund Transfer funds to Capital Grant Fund to cover cost of Deerfield @ Morris intersection improvements not covered by LMIG funds Amendment Reason Increased to reflect revenues received Increased to reflect revenues received Increased to reflect revenues received Increased to reflect revenues received for damaged vehicles 39 of 40 CAPITAL GRANT FUND The Capital Grant Fund is considered to be a capital project fund that accounts for capital grants used to finance major capital projects. Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj FED GOV GRANT/CAPITAL DIRECT/ASST TO FIREFIGHTER 23,004 - - - - - - FED GOV GRANT/CDBG - - 170,000 - 170,000 - 170,000 STATE GOV GRANT/LMIG FUNDS - - - 248,811 (248,811) 248,811 (0) STATE GOV GRANT/GDOT HPP FUNDS 343,830 135,418 7,559,147 72,013 7,487,134 - 7,487,134 STATE GOV GRANT/LCI FUNDS - 100,000 100,000 - 100,000 - 100,000 STATE GOV GRANT/GA URBAN FORESTRY GRANT - - - 20,000 (20,000) - (20,000) STATE GOV GRANT/MARTA GRANT 291,674 143,971 177,355 - 177,355 - 177,355 STATE GOV GRANT/DEERFIELD @ MORRIS - - 350,000 - 350,000 (350,000) - STATE GOV GRANT/SR 9 @ BETHANY BND - - 60,000 - 60,000 - 60,000 STATE GOV GRANT/GDOT LANDSCAPE - - 9,000 - 9,000 - 9,000 INTEREST REVENUE 1,692 1,840 1,500 698 802 - 802 OPERATING TRANSFER IN FROM GENERAL FUND 238,240 727,128 994,974 82,915 912,060 101,189 1,013,249 Total Revenue 898,440 1,108,358 9,421,976 424,437 8,997,539 - 8,997,539 Account Name FY 2011 Actuals FY 2012 Actuals Approved Budget Actuals as of 4/15/13 Remaining Budget Balance Requested Budget Amendment Remaining Budget Balance after Budget Adj Public Works INFRASTRUCTURE / BHAM @ PROVIDENCE 168,190 56,391 4,335,068 656,232 3,678,836 - 3,678,836 INFRASTRUCTURE/ARNOLDMILL@NEW PROVIDENCE 146,667 63,440 2,315,494 140,402 2,175,092 - 2,175,092 INFRASTRUCTURE/MAYFIELD@MID BROADWELL 113,326 155,915 2,713,129 23,860 2,689,269 - 2,689,269 INFRASTRUCTURE/MARTA 303,448 42,197 177,355 - 177,355 - 177,355 INFRASTRUCTURE/CRABAPPLE STREETSCAPE - - 125,000 - 125,000 - 125,000 INFRASTRUCTURE/DEERFIELD@MORRIS - - 350,000 - 350,000 - 350,000 INFRASTRUCTURE/SR 9@BETHANY BEND - - 75,000 - 75,000 - 75,000 Public Works Total 731,630 317,944 10,091,046 820,494 9,270,552 - 9,270,552 Community Development PROFESSIONAL FEES/LIVEABLE CENTERS INITIATIVE 11,000 114,000 120,000 - 120,000 - 120,000 PROFESSIONAL FEES/GA URBAN FORESTRY GRANT - 25,000 - - - - - BRANDING & SIGNAGE - - 50,000 - 50,000 - 50,000 HOPEWELL HOUSE IMPROVEMENTS - - 699,000 - 699,000 - 699,000 Community Development Total 11,000 139,000 869,000 - 869,000 - 869,000 Expenditures Total 742,630 456,944 10,960,046 820,494 10,139,552 - 10,139,552 TOTAL REVENUES OVER/(UNDER) EXPENDITURES 155,809 651,414 (1,538,070) (396,057) (1,142,013) - (1,142,013) BEGINNING FUND BALANCE 801,186 956,996 1,608,410 1,608,410 ENDING FUND BALANCE 956,996 1,608,410 70,340 1,212,353 BUDGET AMENDMENT NOTES Account Name REVENUES 1. State Gov Grant/LMIG Funds 248,811 2. State Gov Grant/Deerfield @ Morris (350,000) 3. Operating Transfer in from General Fund 101,189 Total Revenues -$ -$ FY 2013 FY 2013 Expenditures Revenues Amendment Reason Funds received for Deerfield @ Morris Rd intersection improvement project Decreased to move the appropriations to the proper account Transfer funds from Pavement Management and Bridge Replacement accounts to cover the 20% match for LMIG funds and to cover other costs associated with Deerfield @ Morris Rd intersection improvement project TOTAL CAPITAL GRANT FUND BUDGET AMENDMENTS 40 of 40 go HOME OF' HE BEST QUALITY OF LIFE- l:,i ( EnR(-,IA' M I LTO N* ESTABLi5HE D '2006 TO: City Council CITY COUNCIL AGENDA ITEM DATE: April 15, 2013 FROM: City Manager AGENDA ITEM: Consideration cf the Approval for the Issuance of an Alcohol Beverage License to Alpharetta Athletic Club Manager, LLC d/b/a Alpharetta Athletic Club Located at 3430 Highway 9, Milton, Georgia 30004. The Applicant is Bruce Gerlander — Consumption on Premises — Wine, Malt Beverages and Distilled Spirits. MEETING DATE: Monday, April 22, 2013 Regular City Council Meeting. BACKGROUND INFORMATION: (Attach additional pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: �)APPROVED () NOT APPROVED C1 TY A TTORNEY APPRO VA L REQ U1RED: () YES KNO CITY ATTORNEY REVIEW REQUIRED: W YES () NO APPROVAL BY CITY ATTORNEY APPROVED (} NOT APPROVED PLACED ON AGENDA FOR: b�22�3 REMARKS: ® You IIM,,- �_ `---een � �* CerriFi�i PHONE: 478.242.2500 1 FAX: 578,242.249 "GrwarEe [ ;�y ,r info@cltyofmiltonga.us I www.cityotmiltonga.us ;_,. Community ��,;cti-� 13000 Deerfield Parkway, Suite 107 1 Milton GA 30004 — CERTIFIE4 BRONZE ��©L4 To: Honorable Mayor and City Council Members From: Stacey Inglis, Assistant City Manager Date: Submitted on March 21, 2013 for the April 22, 2013 Regular Council Meeting Agenda Item: Consideration of the Issuance of an Alcohol Beverage License to Alpharetta Athletic Club Manager, LLC d/b/a Alpharetta Athletic Club Located at 3430 Highway 9, Milton, GA 30004 ____________________________________________________________________________ Department Recommendation: Approve the issuance of an alcohol beverage license to Alpharetta Athletic Club Manager, LLC d/b/a Alpharetta Athletic Club for consumption on premises of wine, malt beverages and distilled spirits. Executive Summary: City of Milton Code of Ordinance Chapter 4 allows for the issuance of alcohol beverage licenses to businesses that properly submit application for and meet all of the legal requirements to hold such license. The Alpharetta Athletic Club currently holds a license for consumption on the premises; however, there has been a change in ownership. According to our Code, any change in ownership requires a new application to be filed. Staff has processed the application and recommends issuance of the applicable license for: Business Name: Alpharetta Athletic Club Manager, LLC d/b/a Alpharetta Athletic Club Contact Name: Bruce Gerlander Business Address: 3430 Highway 9, Milton, GA 30004 Type of License: Consumption on Premises – Wine, Malt Beverages and Distilled Spirits Funding and Fiscal Impact: There is a positive fiscal impact of license fees and monthly excise taxes. Alternatives: None. Legal Review: Not required. Concurrent Review: Chris Lagerbloom, City Manager Deb Harrell, Chief of Police Kathy Field, Director of Community Development Attachment(s): None. A HOME OF'THEBAST QifALITY G1= [JF`E IfJ GECaRGIA' M I LTON* ESTABLISHED 2006 CITY COUNCIL AGENDA ITEM TO: City Council FROM: City Manager DATE: April 15, 2013 AGENDA ITEM: Consideration of the Approval for the Issuance of an Alcohol Beverage License to Alpharetta Athletic Club Manager, LLC d/b/a Alpharetta Athletic Club Located at 1785 Dinsmore Road, Milton, Georgia 30004, The Applicant is Bruce Gerlander — Consumption on Premises —Wine, Malt Beverages and Distilled Spirits. MEETING DATE: Monday, April 22, 2013 Regular City Council Meeting, BACKGROUND INFORMATION' (Attach additional pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: V, APPROVED (} NOT APPROVED C1 TY ATTORNEY APPROVAL REQUIRED: () YES P NO C1 TY A TTORNEY RE VIEW REQ U1RED: Y YES () NO APPROVAL BY CITY ATTORNEY kAPPROVED {y NOT APPROVED PLACED ON AGENDA FOR: 042-7- 11 REMARKS: *6 © You4r PHONE: 678.242.25001 FAX: 678.242.2499 �® Green ; cammunit c' ,f infoC�cityoimiltonga.us www.cityafmiltonga.us LMd-; , Y W6Y�� Edlics 13000 Deerfield Parkway, Suite 107 1 Milton GA 30004 - CERTIF1E0 ID ONxe To: Honorable Mayor and City Council Members From: Stacey Inglis, Assistant City Manager Date: Submitted on March 21, 2013 for the April 22, 2013 Regular Council Meeting Agenda Item: Consideration of the Issuance of an Alcohol Beverage License to Alpharetta Athletic Club Manager, LLC d/b/a Alpharetta Athletic Club Located at 1785 Dinsmore Rd., Milton, GA 30004 ____________________________________________________________________________ Department Recommendation: Approve the issuance of an alcohol beverage license to Alpharetta Athletic Club Manager, LLC d/b/a Alpharetta Athletic Club for consumption on premises of wine, malt beverages and distilled spirits. Executive Summary: City of Milton Code of Ordinance Chapter 4 allows for the issuance of alcohol beverage licenses to businesses that properly submit application for and meet all of the legal requirements to hold such license. The Alpharetta Athletic Club currently holds a license for consumption on the premises; however, there has been a change in ownership. According to our Code, any change in ownership requires a new application to be filed. Staff has processed the application and recommends issuance of the applicable license for: Business Name: Alpharetta Athletic Club Manager, LLC d/b/a Alpharetta Athletic Club Contact Name: Bruce Gerlander Business Address: 1785 Dinsmore Rd., Milton, GA 30004 Type of License: Consumption on Premises – Wine, Malt Beverages and Distilled Spirits Funding and Fiscal Impact: There is a positive fiscal impact of license fees and monthly excise taxes. Alternatives: None. Legal Review: Not required. Concurrent Review: Chris Lagerbloom, City Manager Deb Harrell, Chief of Police Kathy Field, Director of Community Development Attachment(s): None. 0 HOME OF -+F P•F:S f () IJALITY OF LIFE IN GEORGIA' M- I LT ON ESTAM-ISHED 2006 TO: City Council CITY COUNCIL AGENDA ITEM DATE: April 15, 2013 FROM: City Manager AGENDA ITEM: Consideration of RZ13-03 -To delete Article VI 1, Division 5A -Deerfield Plan of the Highway 9 Overlay District and concurrently adopt a new Article XX, Deerfield/Highway 9 Form Based Code. MEETING DATE: Monday, April 22, 2013 Regular City Council Meeting. BACKGROUND INFORMATION: (Attach additional pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: KAPPROVED () NOTAPPROVED CITY ATTORNEY APPROVAL REQUIRED: � YES { } NO CITY ATTORNEY REVIEW REQUIRED: � YES (} NO APPROVAL BY CITY ATTORNEY APPROVED () NOT APPROVED PLACED ON AGENDA FOR: 6 Z 2 r REMARKS 0� /%&,-- jc /-"..,j 4 oee,Cakt 12 rD ©� Your PACEAWABB C"re61 PHONE: 678.242,2540 1 FAX. 678.242.2499 Certified WINNER City of info@cltyofmiltonga.us I www.cifyofmiltonga.us Co mh'1 Uhit Lm" p M WaylnSasun'atv * *, Ethics 13000 Deerfield Parkway, Suite 107 1 Milton GA 30004 -- CERTIF,ED BRONZE STATE OF GEORGIA ORDINANCE NO. COUNTY OF FULTON RZ13-03 AN ORDINANCE TO DELETE ARTICLE VII, DIVISION 5A-DEERFIELD PLAN OF THE HIGHWAY 9 OVERLAY DISTRICT AND CONCURRENTLY ADOPT A NEW ARTICLE XX, DEERFIELD/HWY 9 FORM BASED CODE, CHAPTER 64 OF THE CITY OF MILTON ZONING ORDINANCE (CHAPTER 64 OF THE CITY CODE OF ORDINANCES) BE IT ORDAINED by the City Council of the City of Milton, GA while in a regularly called council meeting on April 22, 2013 at 6:00 p.m. as follows: SECTION 1. That the Ordinance relates to deleting Article VII, Division 5A-Deerfield Plan of the Highway 9 Overlay District in its entirety and to concurrently adopt a new Article XX, Deerfield/Hwy 9 Form Based Code which includes provisions for Transfer of Development Rights, Article of Chapter 64 of the Zoning Ordinance, which includes a Deerfield/Hwy 9 Regulating Plan Map, and; SECTION 2. That the harmonious and orderly growth of the Deerfield/Hwy 9 area should be secured through form based codes, and that this newly created article includes intent, applicability, process, warrants and variances, and transfer of development rights, and; SECTION 3. Is hereby adopted and approved; and is attached hereto as if fully set forth herein, and; SECTION 4. All ordinances, parts of ordinances, or regulations in conflict with the terms of this ordinance are hereby repealed; SECTION 5. That this Ordinance shall become effective upon its adoption. ORDAINED this the 22nd day of April, 2013. ____________________________________ Joe Lockwood, Mayor Attest: ___________________________ Sudie AM Gordon, City Clerk (Seal) To: Honorable Mayor and City Council Members From: Kathleen Field, Community Development Director Date: Submitted on April 12, 2013 for the April 22, 2013 Regular Meeting (March 4, 2013 First Presentation and March 11, 2013 for Council Work Session) Re: Consideration of the approval of RZ13-03 – To delete Article VII, Division 5A- Deerfield Plan of the Highway 9 Overlay District and concurrently adopt a new Article XX, Deerfield/Highway 9 Form Based Code Department Recommendation: The Community Development Department recommends approval of the above listed text amendment as discussed below. Executive Summary: Staff notes that at the March 18, 2013 Mayor and City Council meeting a public hearing was not held for this item. Therefore it is on the agenda for the April 22nd meeting to hold the public hearing and vote on the item. It has been properly re-advertised for this date. Since the March 18, 2013 meeting, Staff was able to incorporate the City Attorney’s comments as well as make corrections to the document that does not change the ordinance in any substantive way. The Mayor and City Council approved the GA 400/Deerfield LCI Plan on April 23, 2012 which provided the City an updated future land use plan for the area that included all of Deerfield and areas along Highway 9 just north of Bethany Bend. Based on the positive response to the Form Based Code in Crabapple, it was decided to adopt a Form Based Code for the Deerfield/Hwy 9 area to assist in the implementation of the LCI Plan. As in the Crabapple FBC process, a stakeholder group was created as well as various public meetings to discuss the new code. Attached is the latest version of the code for your review. If the Deerfield/Hwy 9 FBC is approved, it is also necessary to delete the section of the SR 9 Overlay District that contains the Division 5A – Deerfield Plan since the new FBC will be the new Overlay District for that area. Funding and Fiscal Impact: None anticipated. Alternatives: The Mayor and City Council may choose not approve these text amendments and the existing requirements will remain. Legal Review: Paul Frickey - Jarrard & Davis (March, 2013) Concurrent Review: Public Works Department Attachment(s): Text Amendments to delete Deerfield Plan of the Highway 9 Overlay District newly created Deerfield/Hwy 9 Form Based Code and related Ordinance for RZ13-03 DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 1 ARTICLE 1. GENERAL 1.1 INTENT 1.2 CODE APPLICABILITY 1.3 TRANSECT ZONES AND SPECIAL DISTRICTS 1.4 PROCESS 1.5 WARRANTS AND VARIANCES 1.6 DENSITY CALCULATIONS 1.7 TRANSFER OF DEVELOPMENT RIGHTS ARTICLE 2. REGULATING PLANS 2.1 ARTICLE APPLICABILITY 2.2 INFILL REGULATING PLAN GENERAL REQUIREMENTS 2.3 LANDSCAPE BUFFERS ARTICLE 3. PUBLIC STANDARDS 3.1 ARTICLE APPLICABILITY 3.2 THOROUGHFARES - VEHICULAR LANES 3.3 THOROUGHFARES - BICYCLE FACILITIES 3.4 THOROUGHFARES - PUBLIC FRONTAGES 3.5 CIVIC ZONES ARTICLE 4. LOT AND BUILDING PLANS 4.1 ARTICLE APPLICABILITY 4.2 NON-CONFORMING PROPERTIES 4.3 SPECIAL REQUIREMENTS 4.4 BUILDING PLACEMENT 4.5 BUILDING FORM 4.6 BUILDING FUNCTION 4.7 SCREENING AND FENCING 4.8 STORMWATER FACILITIES 4.9 OFF-STREET PARKING AND LOADING 4.10 PARKING LOCATION STANDARDS 4.11 LANDSCAPE STANDARDS 4.12 LIGHTING STANDARDS 4.13 DRIVE-THROUGH STANDARDS 4.14 GASOLINE STATION STANDARDS 4.15 SIGN STANDARDS 4.16 ARCHITECTURAL STANDARDS ARTICLE 5. STANDARDS AND TABLES TABLE 1 TRANSECT ZONE DESCRIPTIONS TABLE 2 MODIFCATION TO NON- CONFORMING PROPERTIES TABLE 3A VEHICULAR LANE DIMENSIONS TABLE 3B VEHICULAR LANE/PARKING ASSEMBLIES TABLE 4A PUBLIC FRONTAGES - GENERAL TABLE 4B PUBLIC FRONTAGES – SPECIFIC EXISTING THROUGHFARES TABLE 4C PUBLIC FRONTAGES – SPECIFIC EXISTING THOROUGHFARES TABLE 4D PUBLIC FRONTAGES – SPECIFIC NEW THOROUGHFARES TABLE 4E THOROUGHFARE ASSEMBLIES TABLE 5 CIVIC SPACE TABLE 6 BUILDING FORM - HEIGHT TABLE 7 BUILDING PLACEMENT TABLE 8 PRIVATE FRONTAGES TABLE 9A BUILDING FUNCTION TABLE 9B BUILDING UNIT FUNCTION EXCHANGE RATES TABLE 10 SPECIFIC FUNCTION & USE TABLE 11 CODE SUMMARY TABLE 12A CODE GRAPHICS - T3 TABLE 12B CODE GRAPHICS - T4 TABLE 12C CODE GRAPHICS - T5 TABLE 12D CODE GRAPHICS – T6 TABLE 13 DEFINITIONS ILLUSTRATED ARTICLE 6. DEFINITIONS OF TERMS DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 2 ARTICLE 1. GENERAL 1.1 INTENT The intent and purpose of this code is to enable and support the implementation of the following policies: a. That the Deerfield/Highway 9 area is the focal point for high-quality, mixed-use development in the City of Milton as established in the Highway 9/Georgia 400 Master Plan Livable Centers Initiative and the City of Milton 2030 Comprehensive Plan. b. That within the Deerfield/Highway 9 area, ordinary activities of daily life should be able to occur occur within walking or bicycling distance of most dwellings. c. That interconnected networks of thoroughfares should be designed to disperse traffic and reduce the length and number of automobile trips. d. That development patterns should support future premium transit facilities along Georgia 400. e. That a range of high-quality and aesthetically compatible housing options should be provided to accommodate different needs in the community. f. That development should be concentrated in areas served by existing infrastructure and discouraged in areas lacking it. g. That the quality-of-life in existing neighborhoods should be preserved and protected. h. That development patterns should enable children to safely walk or bicycle to school. i. That a range of useable open spaces including parks, squares, playgrounds, and preserved environmentally sensitive areas should be distributed throughout the Deerfield/Highway 9 area. j. That buildings and landscaping should contribute to the physical definition of thoroughfares as civic places. k. That development should adequately accommodate automobiles while respecting the pedestrian and the spatial form of public areas. l. That community design should reinforce safe environments, but not at the expense of accessibility. m. That civic buildings and public gathering places should be provided as locations that reinforce community identity and support self-governance. n. That civic buildings should be distinctive and appropriate to a role more important than the other buildings that constitute the fabric of the area. o. That the harmonious and orderly development and redevelopment of the Deerfield/Highway 9 area of should be secured through form-based codes. 1.2 CODE APPLICABILITY 1.2.1 Capitalized terms used throughout this code may be defined in Article 6 Definitions of Terms. Article 6 contains regulatory language that is integral to this code. Those terms not defined in Article 6 shall be accorded their commonly accepted meanings. In the event of conflicts between these definitions and those of Section 64-1 of this zoning ordinance, those of this code shall take precedence when applied to the regulations found herein. 1.2.2 The metrics of Article 5 Standards and Tables are an integral part of this code. However, the diagrams and illustrations that accompany them should be considered advisory, with the exception of those in Table 13 Definitions Illustrated, which are legally binding. 1.2.3 Where in conflict, numerical metrics shall take precedence over graphic metrics. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 3 1.3 TRANSECT ZONES AND SPECIAL DISTRICTS 1.3.1 The regulations set forth in this form-based code shall apply to all property located within the boundaries identified in the Deerfield/Highway 9 Regulating Plan adopted concurrently herewith, which shall be kept on file with the Community Development Department, and which is hereby incorporated by reference. The Deerfield/Highway 9 Regulating Plan shall also be shown on the Official Zoning Maps of the City of Milton, Georgia as an overlay district in compliance with Section 64-1026 of this zoning ordinance. 1.3.2 To reflect a variety of development patterns this code includes Transect Zones, Civic Zones, and Special Districts, the locations for which are set forth within the Deerfield/Highway 9 Regulating Plan or an approved Infill Regulating Plan. 1.3.3 The standards for Transect Zones and Civic Zones shall be as set forth in Articles 3, 4, and 5. 1.3.4 The standards for Transect Zone T4 shall also apply to zone T4-Open except as specifically indicated. 1.3.5 The standards for Transect Zone T5 shall also apply to zone T5-Limited except as specifically indicated. 1.3.6 Areas that, by their intrinsic character, cannot conform to the requirements of any Transect Zone are designated as Special Districts. Special Districts shall be governed by the standards of the base zoning as indicated on the Deerfield/Highway 9 Regulating Plan, except as otherwise specifically identified in Article 3. 1.4 PROCESS 1.4.1 Projects that require no Variances or Warrants, or only Warrants, from the requirements of this code shall be processed administratively without further recourse to public consultation except as established below for the city design review board, as applicable as set forth by Section 64-1120 or Article XVIII of this zoning ordinance. 1.4.2 The city design review board, as set forth in Section 64-1120 of this zoning ordinance, shall review all plans for development except detached single-family residential in this district for compliance with the standards herein prior to the approval of a land disturbance permit, building permit, or demolition permit for both residential and nonresidential structures. 1.5 WARRANTS AND VARIANCES 1.5.1 There shall be two types of deviation from the requirements of this code: Warrants and Variances. Whether a deviation requires a Warrant or Variance shall be determined by the community development director except where specifically prescribed in this code 1.5.2 A Warrant is a ruling that would permit a practice that is not consistent with a specific provision of this code but is justified by its intent. A Warrant shall be processed as an administrative variance under Section 64- 1885 by the community development director. 1.5.3 Warrants relating to a physical element or metric of this code shall be based upon credible submitted evidence demonstrating that: a. Approval, if granted, would not offend the spirit or intent of this code as set forth in Section 1.1 Intent; b. There are such extraordinary and exceptional situations or conditions pertaining to the particular piece of property that the literal or strict application of this code would create an unnecessary hardship due to size, shape or topography or other extraordinary and exceptional situations or conditions not caused by the applicant; c. Relief, if granted would not cause a substantial detriment to the public good and surrounding properties; and d. That the public safety, health and welfare are secured, and that substantial justice is done. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 4 1.5.4 Warrants relating to a use shall be based upon the considerations for use permits established in Section 64- 1552. 1.5.5 A Variance is any ruling on a deviation other than a Warrant. A Variance shall be processed as a primary variance by the board of zoning appeals as described in Section 64-1888. 1.5.6 If a Warrant or Variance is requested in conjunction with an application for an Infill Regulating Plan, the planning commission, mayor, and city council shall process the requested Warrants and Variances as a concurrent variance. 1.5.7 With respect to the review of Variances, the city design review board shall only make recommendations. 1.5.8 No Warrants or Variances may be issued for the following standards and requirements: a. The minimum Base Densities. (See Table 11 section a.) b. The permission to build Accessory Buildings. c. The Function and use requirements of Tables 9 and 10 except where a Warrant is indicated therein. 1.6 DENSITY CALCULATIONS 1.6.1 All areas of a site shall be considered cumulatively the Gross Site Area. 1.6.2 Density shall be expressed in building units per acre as specified for each Transect Zone by Table 11 section a. 1.6.3 The maximum Density of a site shall be calculated by multiplying the Transect Zone's Density identified in Table 11 section a by the Gross Site Area. Where a site includes multiple Transect Zones, each shall be calculated independently. The area of new Thoroughfares and Civic Spaces on the site shall be allocated to the closest Transect Zone(s) on the site. Where a Thoroughfare or Civic Space adjoins multiple Transect Zones, their area shall be proportionally allocated to the adjoining zones. 1.6.4 Where a site is subdivided into lots, a lot's Density may exceed the Density of the Transect Zone within which it lies, provided that the maximum Density of the Transect Zone for the site as whole as established in Section 1.6.3 is not exceeded. 1.6.5 Building units or fractions thereof shall be exchanged for Functions at the following rates as established in Table 9B: a. Residential: 1 dwelling unit for each building unit. b. Lodging: 2 guest rooms for each building unit. c. Office: 2,250 square feet for each building unit. d. Retail: 2,250 square feet for each building unit. e. Other: 2,250 square feet for each building unit. 1.6.6 Where the exchange of building units for Functions results in a fraction, the fraction shall be rounded down to the nearest whole number of dwelling units, guest rooms, or square feet as established in Section 1.6.5. 1.6.7 Accessory Units do not count toward Density calculations. 1.6.8 Civic Buildings do not count towards Density calculations. 1.6.9 Senior housing units approved by use permit in accordance with Section 64-1834 do not count toward the Density calculations of this code and are subject to those of Sections 64-1834. 1.6.10 RESERVED 1.6.10 The Base Density of a site may be increased by the Transfer of Development Rights (TDR) up to the amount specified for each zone by Table 11 section a subject to the provisions of Section 1.7 1.7 TRANSFER OF DEVELOPMENT RIGHTS DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 5 1.7.1 Purpose: The TDR mechanism is intended to encourage the voluntary redirection of future growth from areas where Milton wants reduced development into areas designated for development. Landowners can voluntarily choose to have their properties considered as either Open Space TDR Sending Sites or Park/Greenway TDR Sending Sites. Open Space TDR Sending Sites remain under private ownership subject to a conservation easement permanently limiting future development. Park/Greenway TDR Sending Sites are transferred from private ownership to the City of Milton or otherwise secured for public access in a manner acceptable to the City. In return for voluntarily participating in the TDR program, private property owners receive Transferable Development Rights (TDRs) which can be transferred for use at designated TDR Receiving Sites. 1.7.2 TDR Sending Site Criteria a. Open Space TDR Sending Sites shall be parcels that are a minimum of 2 acres in size and zoned T2 within this district or 2 acres in size and located outside this district but within the subarea of parcels fronting Bethany Bend from Hopewell Road east to the Forsyth County Line, and parcels fronting Cogburn Road from Devonshire Farms Way south to Bethany Bend. With the exception of the parcels described in the preceding sentence, all other Open Space TDR Sending Sites shall be a minimum of 5 acres in size and zoned AG-1 outside this district. All Open Space TDR Sending Sites shall contain natural or agricultural features whose retention would implement Milton’s goals for maintaining significant environmental areas, rural character and open space. Parcels shall not qualify if the restrictions that would be imposed by a conservation easement have already been established by a preexisting easement or similar instrument. b. Park/Greenway TDR Sending Sites shall be a minimum of one acre in size, unoccupied by any residences or other improvements that would render the site unusable for public access and shall be designated as suitable for Park, Greenway, Civic Space, trail or other public recreational uses in a plan or code adopted by the City. Parcels in public ownership prior to the date of adoption of this code shall not qualify as TDR Sending Sites. However, parcels that the City buys for Parks and Greenways after the effective date of this ordinance meet the criteria for Park/Greenway TDR Sending sites. 1.7.3 TDR Sending Site Approval Process a. Open Space TDR Sending Sites: Property owners may offer their land as Open Space TDR Sending Sites using application forms provided by the community development department. If the community development director finds that the proposed property meets the criteria, he/she shall the approve the application and oversee the execution and recordation of a permanent conservation easement, approved by the community development director, that limits future development of the sending site to a density of no more than one dwelling per parcel or one dwelling per full 25 acres, whichever Density is greater. The easement shall specify that all other uses, building requirements and activities shall be controlled by the provisions of the T2 zone for parcels within this district and the provisions of the AG-1 zoning district for parcels outside this district. b. Park/Greenway TDR Sending Sites: Property owners may offer their land as Park/Greenway TDR Sending Sites using application forms provided by the community development department. If the property owner proposes to transfer title to Milton, the change of ownership shall pertain to the entire parcel. If the community development director finds that the proposed property meets the criteria for a Park/Greenway TDR Sending Site, he/she shall approve the application and oversee the transfer of title to the City of Milton or an agency/organization authorized by the City Council for approval. A permanent DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 6 public access easement approved by the community development director may be used instead of title transfer if the proposed easement would implement all preservation and public recreational goals for the site in question, subject to the approval of the City Council. This easement may apply to all or a portion of a single parcel as long as the portion subject to the easement is at least one acre in size. If a Park/Greenway TDR Sending Site is secured by easement rather than City ownership, the easement shall permanently prohibit all residential development, shall preclude any improvements that would impede site use for public purposes and shall specify that all other uses and activities will be controlled by the provisions of the T2 for parcels within this district or the provisions of the AG-1 zoning district for parcels outside this district. 1.7.4 TDR Allocation a. Open Space TDR Sending Sites: Upon recordation of an approved conservation easement, the community development director shall deduct the area of land precluded from development by preexisting easements and issue TDRs to the owners of Open Space TDR Sending Sites using the following formula: i. One TDR per full acre of Unconstrained Land ii. Plus one TDR per four full acres of Constrained Land iii. Plus oOne TDR per each full five acres of land subtotaled under i. and ii. in excess of five acres b. Park/Greenway TDR Sending Sites: Upon title transfer or recordation of an approved public access easement, the community development director shall deduct the area of land precluded from development by preexisting easements and issue Transferable Development RightsTDRs to the owners of Park/Greenway TDR Sending Sites using the following two-step process. Step One: calculate the total number of TDRs produced by i, ii and iii below: i. One TDR per full acre of Unconstrained Land ii. Plus one TDR per four full acres of Constrained Land iii. Plus one TDR per each full five acres of land subtotaled under i. and ii. in excess of five acres. Step Two: Multiply the total from Step One by a factor of 1.25. c. Civic Space TDR Sending Sites: Upon title transfer or recordation of an approved public access easement, the community development director shall deduct the area of land precluded from development by preexisting easements and issue Transferable Development RightsTDRs to the owners of Park/Greenway TDR Sending Sites designated as suitable for Civic Spaces in an adopted plan or code using the following two-step process. Step One: calculate the total number of TDRs produced by i, ii and iii below: i. One TDR per full acre of Unconstrained Land ii. Plus one TDR per four full acres of Constrained Land iii. Plus one TDR per each full five acres of land subtotaled under i. and ii. in excess of five acres. Step Two: Multiply the total from Step One by a factor of 1.5. 1.7.5 TDR Transfers: The community development director shall establish and administer a process for documenting and monitoring the issuance, transfer and permanent extinguishment of TDRs when they are used to increase density in a TDR Receiving Site development. TDR Sending Site property owners who are issued TDRs may retain them, transfer them directly to TDR Receiving Site developers or transfer them to DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 7 intermediaries who may also retain them or transfer them to TDR Receiving Site developers. The City of Milton may but is not obligated to buy, hold and resell TDRs. The City may also sever TDRs from land that it buys after the effective date of this ordinance for Parks and Greenways and sell these TDRs for use in TDR Receiving Site developments. The price paid for TDRs is determined by negotiation between TDR buyers and sellers. 1.7.6 TDR Receiving Sites: TDRs may be transferred to the TDR Receiving Sites designated by this code and any additional TDR Receiving Sites designated by the City. Parcels located within the Maximum Two Story Height Zone designated within this district shall not serve as TDR Receiving Sites. TDR Receiving Site owners can build at or below the Base Densities established by code without any use of TDRs. However, owners who choose to do so may exceed the Base Densities and achieve the established maximum densities at the transfer ratio set forth in Section 1.7.7. 1.7.7 TDR Transfer Ratio: Pursuant to this code, developers of projects on TDR Receiving Sites may use the TDRs to exceed Base Densities and achieve the maximum code-allowed Density at the transfer ratio of four building units per full TDR. Building Units shall be exchanged for Functions as set forth in Section 1.6.5. 1.7.8 Unified Sending/Receiving Site: A TDR Sending Site and a TDR Receiving Site may occur on a single parcel if the respective portions of the parcel meet all criteria. TDRs from the Sending Site portion of the parcel shall be allocated using the formula provided in 1.7.4 except TDRs shall not be granted open space and Greenway dedications that are required as a condition of site development. TDRs from the TDR Sending Site portion of the parcel may be transferred to the TDR Receiving Site portion of the parcel, transferred to a separate TDR Receiving Site or to any combination of on-site and off-site TDR Receiving Sites. 1.7.10 Compliance Requirements a. When the use of TDR results in divisions of land, TDR compliance shall occur prior to final subdivision map approval. b. When the use of TDR results in additional Density without a division of land, TDR compliance shall occur prior to building permit issuance. c. In no event shall any component of this TDR program have application to any TDR Sending Site or TDR Receiving Site outside the jurisdictional boundary of the City of Milton. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 8 ARTICLE 2. REGULATING PLANS 2.1 ARTICLE APPLICABILITY 2.1.1 The geographic locations of the following shall be as set forth in the Deerfield/Highway 9 Regulating Plan: a. Transect Zones b. Existing Civic Building Sites and Civic Spaces c. Thoroughfare network, existing and planned d. A differentiation of existing Thoroughfares as A-Grid and B-Grid. Buildings along the A-Grid shall be held to the highest standard of this code in support of pedestrian activity. Buildings along the B-Grid may be more readily considered for Warrants allowing automobile-oriented standards. e. Special Districts f. A zone where the maximum height of buildings shall be the lesser of two stories or 30 feet, regardless of Transect Zone or Special District, as indicated by the Maximum Two-Story Building Height Zone. g. A zone where the maximum height of buildings shall be 12 stories regardless of Transect Zone or Special District, as indicated by the Maximum Twelve-Story Building Height Zone. 2.1.2 The Deerfield/Highway 9 Regulating Plan is an exclusive and mandatory regulation. Property owners within the plan area shall submit Building Scale Plans under Article 4 in accordance with the provisions of this code. 2.1.3 The owner of a parcel or abutting parcels in this district may apply for a Warrant to adjust the locations of Thoroughfares from those shown in the Deerfield/Highway 9 Regulating Plan by up to a total of 300 horizontal feet, provided that the interconnected network shown in the Deerfield/Highway 9 Regulating Plan is maintained. 2.1.4 The owner of a parcel or abutting parcels in this district may initiate the preparation of an Infill Regulating Plan in accordance with Section 2.2 of this code. 2.2 INFILL REGULATING PLAN REQUIREMENTS 2.2.1 Approval of Infill Regulating Plans is pursuant to the procedures for rezoning as set forth in Article VIX in Chapter 64 of this zoning ordinance. 2.2.2 Infill Regulating Plans shall include one or more maps showing the following, in compliance with the standards described in this Article: a. Transect Zones b. Density by Transect Zone c. Civic Building Sites and Civic Spaces d. Thoroughfare network e. A differentiation of the Thoroughfares as A-Grid and B-Grid. Buildings along the A-Grid shall be held to the highest standard of this code in support of pedestrian activity. Buildings along the B-Grid may be more readily considered for Warrants allowing automobile-oriented standards. Newly-created B-Grid Thoroughfares are only allowed in Zone T5, Zone T6, and Civic Zones. The Frontages assigned to the B-Grid shall not exceed 70% of the total length of Frontages within the combined area of the Infill Regulating Plan’s T5, T6, and Civic Zones. f. Special Requirements, if any g. Designation of a mandatory Setback for buildings from any lot line, if any h. Mandatory Private Frontages, if any DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 9 i. Landscape buffers required by Section 2.3, if any 2.2.3 The following elements shall not deviate from those established in the Deerfield/Highway 9 Regulating Plan: a. Mandatory Public Frontages along existing Thoroughfares b. Greenways, although their exact locations may vary provided the connections to adjacent sites shown in the Deerfield/Highway 9 Regulating Plan are maintained. 2.2.4 Each Infill Regulating Plan for a site greater than 4 acres in area shall dedicate at least 5% of its total area to Civic Space. 2.2.5 Each Infill Regulating Plan for a site greater than 8 acres in area shall dedicate at least 10% of its total area to Civic Space. 2.2.6 Civic Space shall be designed as generally described in Table 5 and as allowed in the Transect Zones in accordance with Table 11 section d. Greenways shall not be counted towards this requirement, except where they pass through a Civic Space meeting the requirements of Table 5. 2.2.5 The Thoroughfare network for the Infill Regulating Plan shall be designed to define Blocks not exceeding the size prescribed in Table 11 section b. The perimeter shall be measured as the sum of lot Frontage Lines of the Block. When one side of the Block perimeter is at the edge of a development parcel the maximum Block perimeter shall be subject to approval by Warrant. 2.2.6 All Thoroughfares shall terminate at other Thoroughfares, forming an interconnected network. Internal Thoroughfares shall connect wherever possible to those on adjacent sites. Where adjacent sites are non- conforming with regards to the Thoroughfare network requirements of this code, stub-out streets shall be provided to provide future connectivity at such time as the adjacent sites are developed or redeveloped. Cul- de-sacs are allowed only by Warrant to accommodate specific site conditions. 2.3 LANDSCAPE BUFFERS 2.3.1 The requirements of Section 64-237 shall not apply to property within this district except as set forth below. 2.3.2 Adjacent to a Special District, a T2 Zone, or a single-family residential use not located within this district, the following shall apply: a. For sites on 4 acres or less in area, a 50 foot wide undisturbed buffer, with a 10 foot improvement setback, shall be located adjacent to athe Special District, T2 Zone, or single-family residential use not located within this district. b. For sites greater than 4 acres in area, a 75 foot wide undisturbed buffer, with a 10 foot improvement setback, shall be located adjacent to athe Special District, T2 Zone, or single-family residential use not located within this district. 2.3.3 To make buffers seem natural, an equal mix of four species from Section 60-88 Appendix R: Acceptable Evergreen Plant Material for Milton Undisturbed Buffers shall be used. 2.3.4 Modifications to the minimum buffer requirements may be granted only by Variance. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 10 ARTICLE 3. PUBLIC STANDARDS 3.1 ARTICLE APPLICABILITY 3.1.1 All sites, including those in Special Districts, shall incorporate Thoroughfares and Civic Spaces as established in the Deerfield/Highway 9 Regulating Plan or an approved Infill Regulating Plan. 3.1.2 Where no approved Infill Regulating Plan exists: a. Thoroughfares not shown in the Deerfield/Highway 9 Regulating Plan may be permitted, provided that all Thoroughfares shall terminate at other Thoroughfares, forming an interconnected network. Internal Thoroughfares shall connect wherever possible to those on adjacent sites. Where adjacent sites are non-conforming with regards to the Thoroughfare network requirements of this code, stub-out streets shall be provided to provide future connectivity at such time as the adjacent sites are developed or redeveloped. Cul-de-sacs are allowed only by Warrant to accommodate specific site conditions. b. Civic Spaces not shown in the Deerfield/Highway 9 Regulating Plan may be provided. c. Sites of more than 4 acres shall be designed to define Blocks not exceeding the size prescribed in Table 11 section b. The perimeter shall be measured as the sum of lot Frontage Lines of the Block. When one side of the Block perimeter is at the edge of a development parcel the maximum Block perimeter shall be subject to approval by Warrant. 3.1.3 Thoroughfares are intended for use by vehicular, bicycle, and pedestrian traffic and to provide access to lots and Civic Spaces. Thoroughfares shall generally consist of Vehicular Lanes and Public Frontages. Bicycle facilities, where provided along a Thoroughfare, shall also be considered part of said Thoroughfare. 3.1.4 Thoroughfares and Civic Spaces shall be designed according to their Transect Zones. The Public Frontages of Thoroughfares that pass from one Transect Zone to another shall be adjusted so that the newer Thoroughfare’s vehicular lane and parking assemblies and Public Frontages shall taper to meet those of the existing Thoroughfare. 3.1.5 Each lot shall Enfront a vehicular Thoroughfare or Civic Space, except that 20% of the lots within each Transect Zone may Enfront a Passage. 3.1.6 Standards for Thoroughfares within Special Districts shall be determined by the public works director, who may, at their discretion, require alternative standards if the public health, safety, and welfare demand. 3.1.7 Thoroughfares along a designated B-Grid may be exempted by Warrant from one or more of the specified Public Frontage or Private Frontage requirements. See Tables 8. 3.1.8 Rear Alleys and Rear Lanes shall be provided where required by Table 11 section c. 3.1.9 Rear Alleys shall be paved for their width. 3.1.10 Rear Lanes may be paved lightly to driveway standards. Rear Lanes shall consist of gravel or landscaped edges, and shall have no raised Curb. 3.2 THOROUGHFARES - VEHICULAR LANES 3.2.1 Thoroughfares may include vehicular lanes in a variety of widths for parked and moving vehicles, and Bicycle Lanes. The standards for vehicular lanes shall be as shown in Table 3A, subject to approval of the public works director, who may require alternative standards if the public health, safety, and welfare demand. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 11 3.3 THOROUGHFARES - BICYCLE FACILITIES 3.3.1 A bicycle network consisting of Greenways (which may include Multi-Use Trails) and Bicycle Lanes shall be provided as specified in the Deerfield/Highway 9 Regulating Plan. The bicycle network shall be connected to existing or proposed city and regional networks wherever possible. 3.3.2 Greenway requirements may be satisfied by providing a minimum 30 foot wide open space corridor in the approximate location shown on the Deerfield/Highway 9 Regulating Plan, granting the City of Milton access easements for future Multi-Use Trails, and payment to the City of Milton in lieu of the installation as set forth in Section 48-674 of the City Code. 3.4 THOROUGHFARES - PUBLIC FRONTAGES 3.4.1 General to zones T2, T3, T4, T5, T6 a. The Public Frontage contributes to the character of the Transect Zone and includes Sidewalk, Curb, Planter, trees, and a Landscape Strip where required. If a Greenway is located in what would otherwise be part of the Public Frontage then it shall also be considered part of the Public Frontage. b. Public Frontages shall be designed as shown in Table 4A, Table 4B, and Table 4D and allocated within Transect Zones, where applicable, as specified in Table 11 section c. c. Retrofit of existing Thoroughfares i. Retrofit of existing Thoroughfares shall be accomplished in the Public Frontage by widening Sidewalks, adding trees, adding public lighting, adding a required Landscape Strip, and adding any required Greenways. ii. Retrofit of State Route 9, Windward Parkway, Deerfield Parkway, Morris Road, McGinnis Ferry Road, Old Morris Road, Webb Road, Bethany Bend, and Cogburn Road may also be accomplished in the Public Frontage by adding one Slip Road along one or both sides of the Thoroughfare utilizing one of the Thoroughfares identified as suitable for a Slip Road in Table 3B. Where this occurs Public Frontage improvements required along the existing Thoroughfare shall be provided, and additional Public Frontage improvements shall be provided along one side of the new Thoroughfare adjacent to the private lot as illustrated in Table 4C. iii. Where retrofit occurs and there is insufficient right-of-way, the right-of-way shall be expanded or a public access easement provided to the City of Milton. Where the latter occurs, the Frontage Line will not be congruent with the right-of-way. d. Public lighting shall be provided as established in Section 4.12. e. Street trees shall be provided in the Public Frontage Planter and required Landscape Zone, subject to the following: i. Along Highway 9 street trees shall be placed and sized in accordance with the standards established by the Georgia Department of Transportation. ii. Along other Thoroughfares street trees shall be placed and sized in accordance with the standards established by the American Association of State Highway and Transportation Officials. f. The maintenance of lights and trees shall be the responsibility of the adjacent property owner or as otherwise provided. g. Sidewalks shall continue across the entire length of all concrete aprons and shall match the appearance of adjacent Sidewalk material in color, texture, and design. 3.4.2 Specific to zones T2, T3 a. The Public Frontage shall include trees of various species, naturalistically clustered. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 12 3.4.3 Specific to zones T3, T4, T5, T6 a. Street trees shall be spaced a minimum of 30 and a maximum of 60 feet on-center. The spacing may be adjusted by Warrant for specific site conditions. b. The introduced landscape shall consist of durable species tolerant of soil compaction. 3.4.4 Specific to zone T4 a. Street trees shall be planted in a regularly-spaced Allee pattern of single or alternated species per street with shade canopies of a height that, at maturity, clears at least one Story. 3.4.5 Specific to zone T5, T6 a. Street trees shall be planted in a regularly-spaced Allee pattern of single species per street with shade canopies of a height that, at maturity, clears at least one Story. At Retail Frontages, the spacing of the trees may be irregular, to avoid visually obscuring the Shopfronts. 3.4.6 Specific to State Route 9, Deerfield Parkway, Morris Road, McGinnis Ferry Road, Old Morris Road, Webb Road, Bethany Bend, and Cogburn Road a. The requirements of specific Transect Zones and Special Districts notwithstanding, the Public Frontage shall be as set forth below and in Table 4B except as otherwise required by the Georgia Department of Transportation or the director of public works, who may require alternative standards if the public health, safety, and welfare demand. b. The Public Frontage shall include a Landscape Strip with a minimum width of 20 feet between the Sidewalk and the Frontage Line. Street trees shall be located in the Landscape Strip and spaced a minimum of 30 and a maximum of 60 feet on-center. The spacing may be adjusted by Warrant to accommodate specific site conditions. Walkways may traverse the Landscape Strip. c. Street trees shall be a minimum of 5 inch caliper at the time of planting. 3.4.7 Specific to State Route 9 a. Public Frontages in Aareas with a speed limit equal to or lower than 35 miles per hour shall provide include a Sidewalk with a minimum width of 8 feet and a Planter having a minimum width of 10 feet. Street trees shall be located in the Planter and spaced a minimum of 30 and a maximum of 60 feet on- center. The spacing may be adjusted by Warrant to accommodate specific site conditions. b. Public Frontages in Aareas with a speed limit greater than 35 miles per hour shall provide include a Sidewalk with a minimum width of 8 feet and a Planter with a minimum width of 4 feet. Street trees are not required in the Planter. c. A combination of October Glory and Red Sunset Maples with flowering cherries and dogwood shall be planted. 3.4.7 Specific to Windward Parkway a. The Public Frontage shall include a Sidewalk with a minimum width of 8 feet and a Planter adjacent to the curb having a minimum width of 2 feet, a maximum width of 12 feet, and an average minimum width of 6 or more feet. b. A combination of October Glory and Red Sunset Maples with flowering cherries and dogwoods shall be planted. 3.4.8 Specific to Deerfield Parkway a. The Public Frontage shall include a Sidewalk with a minimum width of 6 feet and a Planter adjacent to the curb having a minimum width of 2 feet, a maximum width of 12 feet, and an average minimum width of 6 or more feet. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 13 b. The Sidewalk shall meander along among the trees. c. Willow Oaks shall be planted in the Landscape Strip. 3.4.9 Specific to Morris Road, McGinnis Ferry Road, Old Morris Road, Webb Road, Bethany Bend, and Cogburn Road a. The Public Frontage shall include a Sidewalk with a minimum width of 6 feet and a Planter adjacent to the curb having a minimum width of 2 feet, a maximum width of 12 feet, and an average minimum width of 6 or more feet. b. Morris Road and McGinnis Ferry Road: Legacy Sugar Maples shall be planted. c. Webb Road: October Glory and Red Sunset Maples shall be planted and shall alternate in groups of three trees by species. d. Old Morris Road: October Glory Red Maples shall be planted. e. Cogburn Road and Bethany Bend: No species requirements exist. 3.5 CIVIC ZONES 3.5.1 General a. Civic Zones are designated on the Deerfield/Highway 9 Regulating Plan, on an Infill Regulating Plan, or on a site subject to Section 3.5.2(a) or 3.5.2(b) as Civic Building Sites or Civic Spaces. 3.5.2 Civic Spaces a. Sites of more than 4 acres and not located within an Infill Regulating Plan shall dedicate at least 5% of their total area to Civic Space. Greenways shall not be counted towards this requirement, except where they pass through a Civic Space meeting the requirements of Table 5. b. Sites of more than 8 acres and not located within an Infill Regulating Plan shall dedicate at least 10% of their total area to Civic Space. Greenways shall not be counted towards this requirement, except where they pass through a Civic Space meeting the requirements of Table 5. c. Civic Spaces shall be designed as described in Table 5 and shall be accessible to the public during normal City of Milton park hours or longer each day. d. Each Civic Space shall have a minimum of 50% of its perimeter Enfronting one or more Thoroughfares, except for Playgrounds and Parks. 3.5.3 Civic Spaces shall provide pedestrian access to adjacent Thoroughfares and sites as follows: a. One or more access points shall be provided every 200 feet of Civic Space perimeter along a Thoroughfare, and provided that no single Thoroughfare shall have less than one access point. b. One or more access points shall be provided every 600 feet of Civic Space perimeter along an adjacent site. Relief from this requirement may be granted by Warrant where the adjacent site cannot accommodate said access. c. For the purposes of this section an access point may include a walkway, Multi-Use trail, or other paved or unpaved surface suitable for walking. 3.5.4 Any street furniture, benches, trash receptacles or pedestrian street lights installed in a Civic Space must be of a type indicated below or similar as approved by the city design review board. a. Benches: Victor Stanley Classic Series CR-138 in black with no center arm rest. b. Trash receptacles: Victor Stanley D-35 in black. c. Pedestrian street light: Philips Lumec Domus Series. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 14 ARTICLE 4. BUILDING SCALE PLANS 4.1 ARTICLE APPLICABILITY 4.1.1 Lots and buildings shall be subject to the requirements of this Article. 4.1.2 Building and site plans submitted under this code shall show compliance with the following standards described in this code: a. For preliminary site and building approval: i. Building Placement ii. Building Form iii. Building Function iv. Public Frontages b. For final approval, in addition to the above: i. Landscaping ii. Signage iii. Special Requirements, if any iv. Architecture 4.1.3 Special Districts shall be governed by the base zoning, as indicated on the Deerfield/Highway 9 Regulating Plan. 4.1.4 Civic Building Sites shall not be subject to the requirements of this code. The particulars of their design shall be determined by Warrant. Buildings housing Civic Functions that do not meet the definition of a Civic Building shall be subject to the requirements of this code. 4.2 NON-CONFORMING PROPERTIES 4.2.1 Non-conforming properties shall comply with Section 64-74 except as indicated to the contrary below. 4.2.2 A property existing at the date of adoption of this code or any amendments thereto that does not conform to the provisions of this code or any subsequent amendment may continue in use as they are until a Substantial Modification is requested, at which time the community development director shall determine the provisions of this code that shall apply and shall grant Warrants for those that do not apply. 4.2.3 Lots existing at the time of adoption of this code shall not be considered non-conforming with regard to width. 4.2.4 The modification of existing buildings is permitted By Right if such changes result in greater conformance with the specifications of this code (as illustrated in Table 2). 4.3 SPECIAL REQUIREMENTS 4.3.1 To the extent that the Deerfield/Highway 9 Regulating Plan or an Infill Regulating Plan designates any of the following Special Requirements, these standards shall apply to said requirements: a. A mandatory Retail Frontage designation requires that a building provide a Shopfront at Sidewalk level along the entire length of its Private Frontage. The Shopfront shall be no less than 70% glazed in clear glass and shaded by an awning overlapping the Sidewalk as illustrated in Table 8. The first Story shall be confined to Retail or Office use through the depth of the Second Layer. b. A mandatory Gallery Frontage designation requires that a building provide a permanent cover over the Sidewalk, either cantilevered or supported by columns (as generally illustrated in Table 8). A Gallery Frontage may be combined with a Retail Frontage. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 15 c. A mandatory Arcade Frontage designation requires that a building overlap the Sidewalk such that the first floor Facade is a colonnade (as illustrated in Table 8). The Arcade Frontage may be combined with a Retail Frontage. d. A Coordinated Frontage designation requires that the Public Frontage (Table 4a) and Private Frontage (Table 8) be coordinated as a single, coherent landscape and paving design. e. A cross Block Passage designation requires that a minimum 8 foot wide pedestrian access be reserved between buildings. 4.4 BUILDING PLACEMENT 4.4.1 Specific to zones T2, T3, T4, T5, T6 a. Newly platted lots shall be dimensioned according to Table 11 section e except as otherwise approved by Warrant. b. Building Placement types shall be as shown in Table 7 and Table 11 section h except as otherwise approved by Warrant. c. Buildings shall be placed in relation to the boundaries of their lots according to Table 11 and Table 13 subject to the following: i. Front Setbacks shall be measured from the Frontage Line. ii. Side and Rear Setbacks shall be measured from the Lot Line. iii. The requirements of Table 11 and Table 13 notwithstanding, all of a portion of any required Landscape Strip may be counted towards meeting a minimum Front Setback by Warrant. iv. As otherwise approved by Warrant. d. The requirements of Table 11 and Table 13 notwithstanding, along State Route 9 certain buildings may be placed subject to the following requirements: i. Buildings between 10,000 and 50,000 square feet may be located a maximum distance of 100 feet from the right-of-way along State Route 9 with no intervening Thoroughfare. ii. Buildings 50,000 square feet or greater may be located a maximum distance of 300 feet from the right-of-way along State Route 9 with no intervening Thoroughfare. e. One Principal Building at the Frontage, and one Outbuilding to the rear of the Principal Building, may be built on each Lot as shown in Table 13 except as set forth in Section 4.4.1(d) for certain sized buildings along State Route 9 or as otherwise approved by Warrant. f. Lot coverage by building shall not exceed that recorded in Table 11 section e except as otherwise approved by Warrant. g. Facades shall be built parallel to a rectilinear Principal Frontage Line or to the tangent of a curved Principal Frontage Line, and along a minimum percentage of the Frontage width at the Setback, as specified as Frontage Buildout on Table 11 section f. These requirements shall not apply to buildings subject to Section 4.4.1(d) or as otherwise approved by Warrant. h. Rear Setbacks for Outbuildings shall be a minimum of 12 feet measured from the centerline of a Rear Alley or Rear Lane easement. In the absence of Rear Alley or Rear Lane, the rear Setback shall be as shown in Table 11. i. To accommodate slopes over 10%, relief from front Setback requirements of Table 11 is available by Warrant. j. To accommodate the preservation of specimen trees as established in the tree preservation ordinance, relief from all setbacks, lot widths, and lot coverage is available by Warrant. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 16 4.4.2 Specific to zones T5 and T6 a. The Principal Entrance shall be on a Frontage Line except as set forth in Section 4.4.1(cd) for certain sized buildings along State Route 9. 4.5 BUILDING FORM 4.5.1 General to zones T2, T3, T4, T5, T6 a. Private Frontages i. The Private Frontage for buildings subject to Section 4.4.1(d) shall conform to Table 8 and Table 11, except that the edge of an Open Parking may be substituted for the Thoroughfare. ii. The Private Frontage of all other buildings shall conform to Table 8 and Table 11. b. Buildings on corner Lots shall have two Private Frontages as shown in Table 13. Prescriptions for the Second and Third Layers pertain only to the Principal Frontage. Prescriptions for the First Layer pertain to both Frontages. c. Building heights and Stepbacks shall conform to Table 6 except that: i. Within the Maximum Two-Story Building Height Zone the maximum height shall be the lesser of two stories or 30 feet, regardless of Transect Zone or Special District. ii. Within the Maximum Twelve-Story Building Height Zone the maximum height shall be 12 stories, regardless of Transect Zone or Special District. iii. Within 85 feet of a T2 zone the maximum height shall be the lesser of two stories or 30 feet, regardless of Transect Zone or Special District. d. Stories may not exceed 14 feet in height from finished floor to finished ceiling, except for a first floor Commercial or Civic Function, which shall be a minimum of 11 feet with a maximum of 25 feet. A single floor level exceeding 14 feet, or 25 feet at ground level, shall be counted as two Stories. Mezzanines extending beyond 33% of the floor area shall be counted as an additional Story. e. A first level Residential Function may be raised a maximum of 6 feet from average Sidewalk grade unless a greater height is approved by Warrant. f. In a Parking Structure each above-ground level counts as a single Story regardless of its relationship to habitable Stories. g. Building height limits do not apply to attics or raised basements, masts, belfries, clock towers, chimney flues, water tanks, or elevator bulkheads. Attics shall not exceed 14 feet in height. h. The habitable area of an Accessory Unit within a Principal Building or an Outbuilding shall not exceed 440 square feet, excluding the parking area. i. The maximum number of attached Rowhouse units in a building shall be eight. 4.5.2 Specific to zone T3 a. No portion of the Private Frontage may Encroach the Sidewalk. b. Open porches may Encroach the First Layer for 50% of the layer’s depth. c. Balconies and bay windows may Encroach the First Layer for 25% of the layer’s depth except that balconies on porch roofs may Encroach as does the porch. 4.5.3 Specific to zone T4 a. Balconies, open porches and bay windows may Encroach the First Layer for 50% of the layer’s depth. 4.5.4 Specific to zones T5, T6 a. Except where prohibited, Awnings, Arcades, and Galleries may Encroach the Sidewalk to within 2 feet of the Curb but must clear the Sidewalk vertically by at least 8 feet. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 17 b. Stoops, Lightwells, balconies, bay windows, and terraces may Encroach the First Layer for 100% of the layer’s depth. c. Along A-Grids, in the absence of a building Facade along any part of a Frontage Line a Streetscreen shall be built co-planar with the Facade. d. Streetscreens shall be between 3.5 and 8 feet in height. The Streetscreen may be replaced by a hedge or fence by Warrant. Streetscreens shall have openings no larger than necessary to allow automobile and pedestrian access. e. A walkway with a minimum width of 4 feet shall connect all building entrances to the public Sidewalk. f. A first level Residential or Lodging Function shall be raised a minimum of 2 feet from average Sidewalk grade unless a lesser height is approved by Warrant to allow wheelchair access. 4.6 BUILDING FUNCTION 4.6.1 General to zones T2, T3, T4, T5, T6 a. Buildings in each Transect Zone shall conform to the Functions on Table 9A, Table 10 and Table 11. Functions that do not conform shall require approval by Use Permit or Warrant as specified on Table 10. b. Home Occupation shall be permitted as an accessory us in accordance with Section 64-213 except as indicated to the contrary below: i. Home Occupations should be invisible from the Frontage. i.ii. Home Occupations shall be located either within the house or in an Outbuilding. 4.6.2 Specific to zones T2, T3 a. Accessory Functions of Restricted Lodging or Restricted Office shall be permitted within an Accessory Building. See Table 9A. 4.6.3 Specific to zones T4, T5 a. Accessory Functions of Limited Lodging or Limited Office shall be permitted within an Accessory Building. See Table 9A. 4.6.4 Specific to zone T4-Open a. The Function standards of T5 shall apply. See Table 9A. 4.6.5 Specific to zone T5-Limited a. Retail Functions shall only be permitted in buildings having two or more Stories and shall be limited to the first Story. No individual Retail establishment shall exceed 15,000 square feet in floor area. b. The Functions standards of T5 shall apply to all non-Retail Functions. 4.6.6 Specific to zones T4-Open, T5, T6 a. Apartments shall only be permitted subject to use permit and as follows: i. In buildings where the entire first Story is used for non-Residential Functions or residential lobbies, leasing offices, fitness centers, or multi-purpose rooms serving the Residential Function, or ii. On sites where more than 50% of the total floor area is dedicated to Office, Retail, or Lodging Functions. b. Rowhouses shall only be permitted subject to use permit, and only on sites where more than 50% of the total floor area is dedicated to Office, Retail, or Lodging Functions. 4.7 SCREENING AND FENCING 4.7.1 Fences, walls and hedges shall be subject to the following: DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 18 a. General to zones T2, T3, T4, T5, T6 i. Chainlink fencing is prohibited from view from a public Thoroughfare and shall be black or hunter green vinyl clad. ii. Retaining walls shall be faced with or constructed of stone, brick, or decorative concrete modular block. Retaining walls above three feet high shall have a continuous planting of evergreens in front of them. b. Specific to the First Layer in all zones along State Route 9 and Windward Parkway i. A continuous fence is required in the First Layer except at driveway and pedestrian walkway openings. Said fence shall also include a minimum 3 foot wide landscaped zone on the exterior of the fencing, which may be included within any required Landscape Strip. ii. Fences and posts shall be between 42 and 55 inches in height measured from finished grade. iii. Allowed fencing material shall be primarily pressure treated dark stained wood and may include accents of natural or man-made stone, brick, aluminum, ornamental or decorative wrought iron or architectural concrete. Accents shall not exceed 20% of the total surface area of the fence and any openings within it. Fencing shall be in keeping with the equestrian and rural character of Milton. Unpainted or unstained pressure treated wood is prohibited. c. Specific to zones T2, T3, T4 except the First layer along State Route 9 or Windward Parkway i. Where permitted within the First Layer, fences, walls and hedges shall not exceed 42 inches in height. Retaining walls are excluded from this requirement. ii. Opaque fences are prohibited in the First Layer. iii. In all other locations fences and walls shall not exceed 6 feet in height and shall be at maximum of 50% opaque above 42 inches in height. This requirement shall not apply to fences and walls screening refuse areas or loading docks. d. Specific to zones T5, T6 except the First Layer along State Route 9 or Windward Parkway i. Within the first Layer, fences, walls and hedges shall not exceed 55 inches in height. Retaining walls are excluded from this requirement. ii. Opaque fences are prohibited in the First Layer. iii. In all other locations fences and walls shall not exceed 6 feet in height and may be 100% opaque. 4.7.2 The following elements shall be screened from view of any A-Grid Thoroughfare or Civic Space as set fourth below. To comply with the maximum height requirements above, any screening that exceeds the maximum requirements for the First Layer shall not be located within it. a. Loading docks and service areas shall be screened by either: i. A minimum 6 foot high opaque fence matching the material of the building; or ii. A 15 foot wide landscape zone planted with a continuous hedge of evergreen shrubs. Shrubs shall be moderately growing, be a minimum height of 42 inches at time of planting, and reach a minimum height of 6 feet within two years of planting. b. Open Parking or gas fueling bays shall be screened by a continuous screen of evergreen plantings. Said screen shall be 3 feet in height at planting and 4 feet minimum height at maturity and 3 to 8 feet in width at maturity. 4.7.3 Refuse areas (dumpsters) shall be placed in the least visible location from an A-Grid Thoroughfare, and shall be enclosed pursuant to rules of the Fulton County Health Department. Enclosures shall be constructed of the same exterior wall material used for the Principal Building. The enclosure shall be 1 foot DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 19 higher than what is contained in the interior. The door enclosing the area shall be made out of wood or a material that has the appearance of wood. 4.7.4 Mechanical features such as HVAC condensers, electrical transformers, heat pumps, and similar features shall not be placed in the First Layer and shall be screened from view of any A-Grid Thoroughfare, Civic Space, or any property used or developed for Residential Functions, by one of the following means: a. Placement behind the building; b. 100% opaque fencing which shall be constructed of the same type of exterior material used for the Principal Building; or c. By a berm or vegetative screening. The screening shall consist of evergreen shrubs, be a minimum of 42 inches in height at time of planting, and reach a minimum height of 6 feet within two years of planting. 4.7.5 Detention/retention ponds shall have a minimum 10 foot wide landscape area planted to buffer standards with evergreen plantings exterior to any required fence and or required access area. When required, fencing material around detention/retention ponds shall meet the fencing requirements of Section 4.7.1(c) or as approved by Warrant. 4.8 STORMWATER MANAGEMENT FACILITIES 4.8.1 All facilities shall be in compliance with the Stormwater Management Manual (chapter 20, article IV of the City Code). 4.8.2 Facilities that are located above ground shall be located in the least conspicuous area of the site as engineering standards will allow. 4.8.3 Above-ground stormwater management shall be designed to create a natural look. 4.8.4 The creation of shared stormwater management facilities serving multiple properties is encouraged. 4.9 OFF-STREET PARKING AND LOADING 4.9.1 Off-street parking and loading shall be provided in accordance with Article VII of this zoning ordinance. 4.9.2 Subject to the approval of the director of the community development department by Warrant, off-street parking as required by Article VIII may be reduced and shared parking among uses may be permitted. 4.9.3 On-street parking along the parking lane corresponding to the Lot Frontage shall be used to satisfy the parking requirements for Residential Functions. 4.9.4 All Office, Lodging, Retail, Civic, and Education Functions, and Apartment Buildings shall provide a minimum of one bicycle rack to accommodate a minimum of one bicycle space for every ten vehicular parking spaces. Said rack(s) shall be located within the Public or Private Frontage. 4.9.5 Sites which exceed 100% of the minimum number of required off-street parking spaces by this zoning ordinance shall construct said excess parking spaces of pervious paving. This requirement shall not apply to excess spaces locatiedng within a Parking Structure. Where a site contains both Parking Structures and Open Parking area, spaces located in the Parking Structure shall be counted towards meeting the minimum number of required off-street parking spaces before those in Open Parking area. 4.10 PARKING LOCATION STANDARDS 4.10.1 General to zones T2, T3, T4, T5, T6 a. Parking shall be accessed by Rear Alleys or Rear Lanes, when such are available or required. b. Open Parking areas on A-Grid Thoroughfares shall be screened from the Public Frontage by a building, Streetscreen, or in accordance with the requirements of Section 4.7.2. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 20 c. Open Parking areas on B-Grid Thoroughfares may be unscreened from the Public Frontage except for corner lots at intersections with the A-Grid. d. Rear Alleys, Rear Lanes, and Driveways on adjacent sites shall connect to provide inter-parcel access to minimize curb cuts and improve street traffic flow. 4.10.2 Specific to zones T2, T3 a. Open Parking areas shall be located at the Second and Third Layers, except that Driveways, drop-offs and unpaved parking areas may be located at the First Layer. b. Garages shall be located at the Third Layer except that side- or rear-entry types may be allowed in the First or Second Layer by Warrant. 4.10.3 Specific to zones T3, T4 a. Driveways at Frontages shall be no wider than 10 feet in the First Layer. (Table 2B.f) 4.10.4 Specific to zone T4 a. All parking lots and garages shall be located at the Second or Third Layer. 4.10.5 Specific to zones T5, T6 a. All parking lotsOpen Parking and Parking Structures shall be located at the Second or Third Layer. b. Vehicular entrances to parking lots, drive-throughs, and Parking Structures shall be no wider than 12 feet for one-way access and 24 feet for two-way access at the Frontage. c. Pedestrian exits from all parking lots and Parking Structures shall be directly to a Frontage Line (i.e., not directly into a building) except underground levels which may exit directly into a building. d. Parking Structures on the A-Grid shall have Liner Buildings lining the first and second Stories. 4.11 LANDSCAPE STANDARDS 4.11.1 General to zones T2, T3, T4, T5, T6 a. Impermeable surface shall be confined to the ratio of Lot coverage specified in Table 11 section e. 4.11.2 Specific to zones T2, T3, T4 a. The First Layer shall be landscaped with live grass, trees, shrubs, hedges and other landscaping materials approved by the city arborist and shall not be paved, with the exception of Driveways as specified in Section 4.10.2 and Section 4.10.3. 4.11.3 Specific to zone T3 a. A minimum of two trees approved by the City Arborist shall be planted within the first Layer for each 30 feet of Frontage Line or portion thereof. b. Trees shall be naturalistically clustered. 4.11.4 Specific to zone T4 a. A minimum of one tree approved by the City Arborist shall be planted within the first Layer for each 30 feet of Frontage Line or portion thereof. b. Trees shall be a single species to match the species of Street Trees on the Public Frontage. 4.11.5 Specific to zone T5, T6 a. Trees shall not be required in the first Layer. b. The first Layer may be paved to match the pavement of the Public Frontage. 4.11.6 The following non-native invasive species shall not be planted anywhere in this district: a. Ailanthus altissima (tree-of-heaven) b. Albizia julibrissin (mimosa) c. Alternanthera philoxeroides (alligator weed) DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 21 d. Eichhornia crassipes (water hyacinth) e. Elaegnus pungens (thorny olive) f. Elaeagnus umbellate (autumn olive) g. Hedera helix (English ivy) h. Hydrilla verticillata (hydrilla) i. Imperata cylindrical (congongrass) j. Lespedeza bicolor (shrubby lespedeza) k. Lespedeza cuneata (sericea Lespedeza) l. Ligustrum japonicum (Japanese privet) m. Ligustrum sinense (Chinese privet) n. Lonicera japonica (Japanese honeysuckle) o. Lonicera maackii (amur honeysuckle) p. Lygodium japonicum (Japanese climbing fern) q. Melia azedarach (chinaberry) r. Microstegium vimineum (Nepalese browntop) s. Miscanthus sinensis (Chinese silvergrass) t. Murdannia keisak (marsh dayflower) u. Nandina domestica (sacred bamboo) v. Paulownia tomentosa (princess tree) w. Phyllostachys aurea (golden bamboo) x. Pueraria Montana var. lobata (kudzu) y. Rosa multiflora (multiflora rose) z. Sesbania herbacea (bigpod sesbania) aa. Sesbania punicea (red sesbania) bb. Spiraea japonica (Japanese spiraea) cc. Triadica sebifera (Chinese tallow tree) dd. Vinca major (big periwinkle) ee. Vinca minor (common periwinkle) ff. Wisteria sinensis (wisteria) 4.12 LIGHTING STANDARDS 4.12.1 A lighting plan shall be submitted for approval prior to the issuance of a land disturbance permit. 4.12.2 All site lighting shall be designed so that the illumination as measured in footcandles at any one point meets the following standards: a. Minimum and maximum levels are measured at any one point. b. The average level is not to exceed the calculated value and is derived using only the area of the site included to receive illumination. c. Points of measure shall not include the area of the building or areas which do not lend themselves to pedestrian traffic. d. If the major portion of the lighting design is to be in the front of a building, the average level should not be affected by adding a light or two in the back of the same building, which would raise the average of the intended area for lighting. 4.12.3 New lighting and rFuture renovations, upgrades, or additions to lighting on existing facilities prior to the DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 22 effective date of this code shall not exceedcomply with the following illumination levels. The entire site must be bought into conformance with this section should a renovation, upgrade, or addition occur that would require a land disturbance permit. a. Areas for display of outdoor merchandise i. Minimum level footcandles: 1.0 ii. Average level footcandles: 5.0 iii. Maximum level footcandles: 10.0 b. Open Parking serving Commercial functions i. Minimum level footcandles: 0.6 ii. Average level footcandles: 2.4 iii. Maximum level footcandles: 10.0 c. Open Parking serving Residential Functions i. Minimum level footcandles: 0.2 ii. Average level footcandles: 1.5 iii. Maximum level footcandles: 10.0 d. Walkways and Thoroughfares i. Minimum level footcandles: 0.2 ii. Average level footcandles: 2.0 iii. Maximum level footcandles: 10.0 e. Landscapes and decorative i. Minimum level footcandles: 0.0 ii. Average level footcandles: 0.5 iii. Maximum level footcandles: 5.0 4.12.2 Any lighting fixture shall be a cutoff luminary whose source is completely concealed with an opaque housing. Fixtures shall be recessed in the opaque housing. Drop dish refractors are prohibited. The wattage shall not exceed 420 watts/480 V per light fixture or equivalent. This provision includes lights on mounted poles as well as architectural display and decorative lighting visible from a street or highway. Wall pack lighting shall be cut-off down directional a maximum of 250 watts or equivalent. Canopy lighting shall be recessed and directed downward through the use of luminaries, and shall have a maximum lamp wattage of 400 watts or equivalent.Canopy lighting shall be cut-off down directional a maximum of 250 watts or equivalent. Canopy lighting shall be cut-off luminaries with maximum lamp wattage of 400 watts or equivalent. 4.12.3 Sodium vapor, exterior neon, and colored lights are prohibited. 4.12. 4 Shoe box, and cobra head lighting fixtures, as typically used in parking area lighting, and exposed neon lighting as typically used on building Facades and architectural features are prohibited. 4.12.5 Only fluorescent, metal halide, mercury vapor, shrouded spots, LED, natural gas, and walkway lights are allowed. 4.12.6 Mounting fixtures must be modified in such a manner that the cone of the light is not directed at any property line. The minimum mounting height for a pole is 12 feet. The maximum mounting height for a pole is 28 feet. Any fixture and pole located within 20 feet of a Special District, a T2 Zone, T3 Zone, T4 Zone, T5-R Zone, or a single-family residential use not located within this district shall be a Type Four (Enclosures that are intended for outdoor use primarily to provide a degree of protection against windblown dust and rain, splashing water, and hose directed water; undamaged by the formation of ice on the enclosure) and forward throw distribution. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 23 4.12.7 As an exception to the prohibition in Section 4.12.5 each commercial establishment shall be entitled to a single exposed neon or LED sign which may only be illuminated during periods when the commercial establishment is open for public business. Such sign shall have a maximum sign face of two square feet, and shall be positioned on the interior as a window sign no more than five feet from the main entrance of the commercial establishment. Please note that tThe sign is expressly prohibited from blinking, flashing, or fluctuating and may not be animated in any way. 4.12.8 Thoroughfare, Open Parking, and walkway lighting and poles shall be the Philips Lumec Domus series in black or similar, or as approved by the city design review board. Within these areas, lights shall include decorative skirts or aprons. 4.13 DRIVE THROUGH STANDARDS 4.13.1 Drive-through service canopies shall be pitched at an angle and use materials matching the roof of the Principal Building. 4.13.2. Drive-through facilities and all associated vehicular queuing shall be located at the rear of the Principal Building if feasible, but shall be located at the side if not feasible. 4.13.3 Vehicular access to a drive-through should be from mid-block or from a Rear Alley to avoid disrupting pedestrian traffic. If a Driveway is necessary it shall be no more than 24 feet wide. 4.13.4 Drive-through facilities shall be considered Accessory Structures to a building. 4.13.5 Drive-through facility queuing shall be prohibited in a Thoroughfare. 4.14 GASOLINE STATION STANDARDS 4.14.1. Gasoline station canopies and pumps: a. Shall be located to the side, or rear of the Principal Building. b. Shall be buffered from adjoining Residential Functions with a Streetscreen. c. Pump canopies shall be located the greater of: i. 300 feet from any interior side or rear Lot Line that adjoins a Residential Function, or ii. 100 feet from any Special District, T2 Zone, or AG-1 zoned property. d. Pump canopies shall be located at least 50 feet from any interior side or rear property line that adjoins a Residential Function. e. Pump canopy fascia shall be between 24 and 30 inches in height. f. Pump canopies shall not exceed 18 feet in height as measured to the top of the structure. g. Pump canopies shall be compatible with the color, texture, material, and architectural design of the Principal Building. h. Pump canopy support columns shall be compatible withmatch the color, texture, and material of the Facade of the Principal Building. i. Pump canopies, canopy support columns, and pump shall not be internally illumination. 4.14.2 Accessory carwashes shall match the color, texture, material, and architectural design of the Principal Building. 4.14.3 A conforming Principal Building is required and shall be a minimum floor area of 1,600 square feet. 4.14.4 Lighting shall be shielded to direct light and glare onto the lot where the gas/fueling station is located. 4.14.5 Intercom or speaker systems shall only be utilized for the purpose of communications between employees and customers and shall direct sound away from adjacent Residential Functions. 4.15 SIGN STANDARDS DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 24 4.15.1 The provisions of Section 64-2325 shall apply in areas regulated by this code. 4.16 ARCHITECTURAL STANDARDS 4.16.1 The following architectural standards shall apply to all buildings unless otherwise approved by Warrant by the community development director after consultation with the City Architect. 4.16.2 Architectural treatment shall continue on all sides of a building except as specifically noted otherwise. 4.16.3 General to all buildings – Facade composition a. The Principal Entrance of a building shall be articulated and expressed in greater architectural detail than other buildings entrances. b. Windows shall be vertically shaped with a height greater than their width. c. Burglar bars, steel gates, metal awnings and steel roll-down curtains are prohibited if visible from a public Thoroughfare, Civic Space, or Open Parking. d. Exposed neon lighting outlining and detailing building features is prohibited. e. Long runs of eExposed ductwork, pipes, conduit or other similar items are prohibited unless otherwise approved by Warrant. 4.16.4 Specific to Commercial, Mixed-Use, and Apartment buildings – Façade composition a. Facades shall incorporate windows and doors as follows: i. Windows and doors shall be provided for an area equal to at least 25% of the total Facade area, with each floor calculated independently. The maximum contiguous area without windows or doors on any floor shall not exceed 10 feet in height or 20 feet in length. ii. The above requirement may be reduced by Warrant where a Facade is not visible from a public Thoroughfare, Civic Space, or Open Parking, provided that said Façade shall incorporate a decorative pattern with varied materials and textures in lieu of windows or doors. For the purpose of satisfying this requirement, control and expansion joints shall not constitute a decorative pattern with varied materials and textures. b. Facade articulation i. Facades over 50 feet in length shall incorporate wall projections or recesses a minimum of 12 inches in depth. The combined length of said recesses and projections shall constitute at least 20% of the total Facade length. ii. Facades over 200 feet in length shall incorporate a major articulation at least every 200 feet of Façade length. Said major articulation shall occur for a minimum length of 20 feet and shall be accomplished through: a. A change of façade material from grade to the roof, or b. A change in façade composition from grade to the roof, or c. Changes in storefront systems, Private Frontages, varying setbacks, or similar means intended to convey the impression of separate buildings. iii. Building stories shall not appear as single horizontal window bands separated by non-glass spandrels of equal or greater height than the windows. c. Additional Enfronting Facade requirements i. Enfronting Facades shall be articulated and designed to create additional visual interest by varying architectural details, building materials, the roof line, and building offsets. ii. On corner lots the architectural treatment of a building’s intersecting Enfronting Facades shall be substantially similar, except that said building shall emphasize the corner location by placing the DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 25 Principal Entrance at the corner, incorporating additional height at the corner, varying the roof form at the corner, or providing other architectural embellishments at the corner. iii. First Story Facades of all buildings shall incorporate columns, awnings, arcades, porches, stoops, windows, doors, or other architectural elements as established by Private Frontage in Table 8. iv. Facades shall provide visual divisions between the first and second stories through architectural means such as courses, awnings, or a change in primary façade materials or colors. v. Facades above the first Story shall incorporate windows, arches, balconies, or other architectural details. vi. Buildings taller than two stories shall have two- or three-part Facades. Horizontal zones in the Facade may be differentiated by a change in materials, color, window pattern, or window material, or by a cornice or course. vii. A two-part façade shall consists of: a Base zone (first Story) b. Shaft zone (all other stories) viii. A three-part façade shall consists of: a. Base zone (first Stories) b. Shaft zone (middle Stories) c. Cap zone (upper Stories or cornice) d. Additional nNon-Enfronting Facade requirements. i. First Story Facades of all buildings shall comply with the requirements set forth for Enfronting First Story Facades or may also provide panels, murals, and similar architectural details. ii. Facades above the first of all buildings shall incorporate windows, arches balconies, or other architectural details. 4.16.5 Specific to Commercial, Mixed-Use, and Apartment buildings - Facade materials a. No more than three different materials, textures, colors, or combinations thereof may be used on a single building,. This requirement shall no include materials used on excluding windows, doors, porches, balconies, foundations, awnings, architectural details, or those required by Warrant in lieu of windows and doors as set fourth in Section 4.16.4(a)(ii). b. Materials may be combined only horizontally, with the heavier below the lighter. c. Vinyl or aluminum siding, synthetic stone, exposed standard concrete masonry unit (CMU) block, corrugated steel, prefabricated metal, exposed plywood, and exposed pressboard are prohibited. d. Exterior materials of buildings along Morris Road, Webb Road, and Deerfield Parkway shall be limited to brick, stone, pre-cast concrete, wood, glass, or granite. e. Exterior materials of buildings not along Morris Road, Webb Road, and Deerfield Parkway shall be limited as follows. Vertical wall planes shall consist of a minimum of 60% of brick or natural stone, and a maximum of 40% tile, non-reflective glass, natural stone with weathered, polished or fluted face, hard coat stucco, architectural concrete masonry with fluted, split-face, or broken-face finish, Portland cement plaster and lath systems, architectural (either precast or tilt-up) concrete (fluted or with exposed aggregate finish), or fiber cement siding. f. Accessory Structures shall be consistent with the Principal Building in material, texture, and color. g. Enfronting first Story windows and door glass shall be clear or tinted. Tinted glass shall have a transmittance factor of 50% or greater and shall have a visible light reflectance factor of ten or less. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 26 h. All window frames shall be recessed a minimum of 2 inches from the exterior Facade. i. Foundations, where provided, shall be constructed as a distinct building element that contrasts with Façade materials. Exposed above-ground foundations shall be coated or faced in cement, stucco, brick, manufactured stone, or natural stone to contrast with façade materials. 4.16.6 Specific to Commercial, Mixed-Use, and Apartment buildings – colors Permitted colors for exterior walls, building components, accent and decorative elements shall be as follows. Numbers refer to the Pantone Matching System, an international colormatching system a. White b. Black c. Browns, beiges and tans i. 462C - 468C ii. 4625C - 4685C iii. 469C, 474C, 475C iv. 4695C - 4755C v. 478C vi. 719C - 724C vii. 725C - 731C viii. 476U - 482U ix. 719U - 725U x. 726U - 732U e. Reds i. 483C, 484C ii. 7411C - 7414C iii. 7515C - 7519C iv. 7522C - 7526C f. Grays i. 400C - 432C g. Greens i. 553C - 554C ii. 560C - 561C iii. 614C - 616C iv. 3302C - 3305C v. 3295C, 342C, 343C, 3435C, 356C, 357C vi. 5467C - 5527C vii. 3305U, 3308U, 335U viii. 336U, 341U - 343U 4.16.7 Specific to Commercial, Mixed-Use, and Apartment buildings – roofs a. Specific to zones T2, T3, T4 i. Flat roofs shall be screened from the view of public and private streets by a parapet. ii. Accessory site features on a roof shall be screened from the view of public and private streets by a parapet or other architectural feature or as approved by the community development director. iii. Roof-mounted mechanical equipment, vents and stacks shall be screened from view from all sides. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 27 iv. Permitted sloped roof materials are asphalt shingles, composition shingles, wood shingle, tin, standing seam metal, and wood shake. Sloped roofs are encouraged wherever feasible. v. Townhouse and duplex building rooflines should shall exhibit differentiated architectural features such as gables, pyramidal, and hip. Rooflines should shall be varied. Mansard roofs are not permitted. vi. Roof colors shall be black, gray, dark gray, brown, red or green. Reflective and metallic colors are prohibited unless described in Section 4.16.5. b. Specific to zones T5, T6 i. Any appurtenances that must be roof-mounted shall be located and screened so they are not visible from any point at ground level. Where possible, the appurtenances shall be grouped and enclosed by screens that are designed to be compatible with the building architecture. The screens shall be set back from the roof edge at a distance of no less than their height. ii. All rooftop appurtenances shall be painted to be compatible with the building architecture. iii. Rooftop solar collectors, skylights, and other potentially reflective rooftop building elements shall be designed and installed in a manner that prevents reflected glare and obstruction of views of other sites and structures. Said elements shall also be screened from view from all sides. iv. Roofing material and color shall be compatible with building and surroundings. 4.16.8 Specific to Townhouses a. Facades shall have windows and doors that equal at least 20% of the Facade area, with each floor calculated independently. This percentage may be reduced by Warrant where a façade is not visible from a public Thoroughfare, Civic Space, or Open Parking. b. No more than three adjacent Townhouse units shall have identical Facades. Differentiation between adjacent Facades may be accomplished by a change in materials, building height, color, roof form or setbacks, provided that the appearance of a separate building is achieved. c. Townhouses located in any T-Zone shall comply with the Facade standards set fourth in Section 4.16.5 for Commercial, Mixed-Use, and Apartment buildings or Section 4.16.9(b) for Single-Family houses. 4.16.9 Specific to Single-Family Houses a. Single-family houses located in Zone T5 or T6 may comply with the standards set forth below or those set fourth in Sections 4.16.4 through 4.16.7 for Commercial, Mixed-Use, and Apartments buildings. b. Facades shall have windows and doors that equal at least 20% of the Facade area, with each floor calculated independently. This percentage may be reduced by Warrant where a façade is not visible from a public Thoroughfare, Civic Space, or Open Parking. c. Materials i. No more than three different exterior materials, exterior colors, or any combination thereof may be used on a single building, not including windows, doors, porches, balconies, foundations, and architectural details. ii. Materials may be combined on exterior walls only horizontally, with the heavier below the lighter. iii. Exterior material shall be limited to brick, natural stone with or without mortar, clapboard, board and batten, hard-coat stucco, or wood shingles. iv. Vinyl or aluminum siding and synthetic stone veneer are prohibited. v. Hard-coat stucco shall be a 3-coat plaster finish, integral finish, applied on brick or concrete block; control joints shall be concealed where possible. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 28 vi. Clapboards and board and battens shall be wood or cementitious board. Cementitious board less than five-eighths of an inch thick shall have a 4 inch maximum exposure, while cementitious board thicker than five-eighths or full three-quarter inch wood siding may have up to an 8 inch lap. False wood graining is prohibited. vii. Wood shingles shall be level at the bottom edge. d. Foundations i. Foundations shall be constructed as a distinct building element that contrasts with Façade materials. ii. Foundations shall be constructed of poured concrete or concrete masonry units. iii. Foundations may be finished with smooth stucco, brick, or stone. e. Windows i. Windows shall have sash with a minimum face width of 2 inches; the dimension of the glass surface to sash and muntin face shall be a minimum of three-quarter of an inch. ii. Non-glass exterior window components shall be faced in wood, clad wood, or polymer materials, and said materials shall be paint grade or pre finished. iii. Doors and windows that operate as sliders are prohibited along Frontages. f. Chimneys i. Chimney stacks shall be faced in smooth integral finish stucco or, brick, stone, or detailed as exposed metal flues. ii. Siding or stucco board is prohibited as a finish material for chimneys. g. Stoops and porches i. A stoop or porch shall be provided along the Principal Frontage. ii. No stoop or porch along any Frontage shall be enclosed with screen wire, plastic, glass, mesh, or similar materials. iii. All porch and stoop steps along any Frontage shall have enclosed risers. iv. Porch and stoop columns shall have a minimum width of 8 inches. h. Roofs i. Flat roofs are prohibited. ii. Roofs shall have a pitch of between 5:12 and 12:12. This does not apply to dormers, porches, or porches. iii. Roofs shall include eaves projecting between 12 and thirty 36 inches. DEERFIELD FORM-BASED CODE – V6 City of Milton T-2 RURAL General Character:Primarily agricultural with woodland & wetland and scattered buildings Building Placement:Variable Setbacks Frontage Types:Not applicable Typical Building Height:1- to 2-Story with some 3-Story Type of Civic Space:Parks, Greenways T-3 SUB-URBAN General Character:Lawns and landscaped yards surrounding detached single-family houses; pedestrians occasionally Building Placement:Large and variable front and side yard Setbacks Frontage Types:Porches, fences, naturalistic tree planting Typical Building Height:1- to 2-Story with some 3-Story Type of Civic Space:Parks, Greenways T-4 GENERAL URBAN General Character:Mix of Houses and Townhouses with scattered Commercial activity; balance between landscape and buildings; presence of pedestrians Building Placement:Shallow to medium front and side yard Setbacks Frontage Types:Porches, fences, Dooryards Typical Building Height:1- to 3-Story Type of Civic Space:Squares, Greens T-5 URBAN CENTER General Character:Shops mixed with Townhouses, larger Apartment houses, Offices, work place and Civic buildings; predominantly attached buildings; trees within the public right-of-way; substantial pedestrian activity Building Placement:Shallow Setbacks or none; buildings oriented to street defining a street wall Frontage Types:Stoops, Dooryards, Forecourts, Shopfronts, Galleries and Arcades Typical Building Height:1- to 4-Story Type of Civic Space:Parks, Plazas, and Squares, median landscaping T-6 URBAN CORE General Character:Medium to high-Density Mixed Use buildings, entertainment, Civic and cultural uses. Attached buildings forming a continuous street wall; trees within the public right-of-way; highest pedestrian and transit activity Building Placement:Shallow Setbacks or none; buildings oriented toward the street, defining a street wall Frontage Types:Stoops, Dooryards, Forecourts, Shopfronts, Galleries and Arcades Typical Building Height:4-plus Story with a few shorter buildings Type of Civic Space:Parks, Plazas and Squares; median landscaping T-2 Rural Zone consists of sparsely settled lands in open or cultivated states. These include woodland, agricultural land, grassland, and irrigable desert. Typical buildings are farmhouses, agricultural buildings, and cabins. T-3 Sub-Urban Zone consists of low density residential areas, adjacent to higher zones that have some mixed use. Home occupations and outbuildings are allowed. Planting is naturalistic and setbacks are relatively deep. Blocks may be large and the roads irregular to accommodate natural conditions. T-5 Urban Center Zone consists of higher density mixed use building that accommodate Retail, Offices, Row- houses and Apartments. It has a tight network of streets, with wide sidewalks, steady street tree planting and buildings set close to the sidewalks. T-4 General Urban Zone consists of a mixed use but primarily residential urban fabric. It may have a wide range of building types: single, Sideyard, and Rowhouses. Setbacks and landscaping are variable. Streets with curbs and side-walks define medium-sized Blocks. T-6 Urban Core Zone consists of the highest density and height, with the greatest variety of uses. It may have larger Blocks; streets have steady street tree planting and buildings are set close to wide sidewalks. Table 1: Transect Zone Descriptions. This tables provides descriptions of the character of each Transect Zone. 29 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton T5 T6 T6 T5 T6 Keep existing building and drive-thru and add Liner Buildings in front of building to engage the Thoroughfare, or Replace building T5 T6 T5 T6 Keep gas station building and pumps and build a new building at the intersection, or Eliminate the gas station building, but keep the pumps and increase them, while building a new building at the intersection T5 T6 T5 T6 Keep existing building and add Liner Buildings in front of it to engage the Thoroughfare Convert frontal parking into Forecourt and add on-street parking to existing the Thoroughfare T5 T6 T5 T6 Infill the frontal parking with new Liner Buildings and streets terminating on the existing building; retain current building use or convert to new use Infill the frontal parking with new Liner Buildings and streets terminating on the existing building; reconfigure existing buildings for new use T4 T5 T6 T4 T5 T6 Infill the frontal parking lot with senior housing; add on-street parking to existing Thoroughfare Create a street and Civic Space with Liner Buildings terminating on the existing religious building; add on-street parking to the existing ThoroughfareBIG BOX OR OFFICE BUILDINGRELIGIOUS BUILDINGDRIVE-THRUNON-CONFORMING PROPERTY STRIP CENTERTABLE 2: Modification to Non-Conforming Properties. This table provides descriptions of changes to non-conforming properties that result in conformance with the specifications of this code. Other changes to decrease the degree of non-conformity are also possible. CONFORMING MODIFICATION GAS STATIONPOSSIBLE TECHNIQUES 30 April 5, 2013 DEERFIELD FORM-BASED CODE – V5 City of Milton DESIGN SPEED TRAVEL LANE WIDTH T2 T3 T4 T5 T6 25-35 mph 10 feet ■■■■■■BY RIGHT 25-35 mph 11 feet ■■■□BY WARRANT Above 35 mph 12 feet ■■■ DESIGN SPEED PARKING LANE WIDTH 25 mph (Angle 18 feet)■■ 25 mph (Parallel) 7 feet ■ 25-35 mph (Parallel) 8 feet ■■■■ Above 35 mph (Parallel) 9 feet ■■ DESIGN SPEED EFFECTIVE TURNING RADIUS 20-25 mph 10-15 feet ■■■■■ 25-35 mph 15-20 feet ■■■■■ Above 35 mph 20-30 feet ■□□ TABLE 3A: Vehicular Lane Dimensions. This table assigns lane widths to Transect Zones. The Design ADT (Average Daily Traffic) is the determinant for each of these sections. The most typical assemblies are shown in Table 3B. Specific requirements for truck and transit bus routes and truck loading shall be decided by Warrant. Use of standards in this table are subject to approval by the public works director. (See Table 12) 31 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton a.T2 T3 T2 T2 T2 Design ADT Pedestrian Crossing Design Speed b.T3 T4 T3 T4 Design ADT Pedestrian Crossing Design Speed c.T3 T4 *T3 T4 T5 T6 *T4 T5 T6 *T4 T5 T6 T5 T6 Design ADT Pedestrian Crossing Design Speed d.T4 T5 T6 *T4 T5 T6 *T5 T6 T5 T6 Design ADT Pedestrian Crossing Design Speed e.T5 T6 *T5 T6 *T5 T6 *T5 T6 T5 T6 Design ADT Pedestrian Crossing Design Speed f.T3 T4 T5 T6 Design ADT Pedestrian Crossing Design Speed 35 MPH or above 5 Seconds 8 Seconds 25 -30 MPH 25 - 30 MPH 25 - 30 MPH 25 - 30 MPH 13 Seconds 7 Seconds 8 Seconds 11 Seconds 15,000 VPD 32,000 VPD Below 20 MPHBelow 20 MPH 22,000 VPD 9 Seconds 30 MPH 36,000 VPD 13 Seconds 35 MPH or above 5 Seconds 25 MPH 2,500 VPD 5 Seconds PARKING BOTH SIDES PARALLEL 20,000 VPD PARKING ONE SIDE PARALLEL 5,000 VPD 18,000 VPD 16,000 VPD NO PARKING 300 VPD 3 Seconds 25 - 30 MPH 15,000 VPD YIELD PARKING 1,000 VPD 1,000 VPD 22,000 VPD 32,000 VPD 10 Seconds 10 Seconds 13 Seconds 15 Seconds 20,000 VPD 15,000 VPD (Parking may be eliminated on one side in assemblies suitable for a Slip Road) 35 MPH and above 25 - 30 MPH 15 Seconds 17 Second 17 Seconds 20 Seconds 22,000 VPD 31,000 VPD 25 - 30 MPH Below 20 MPH 3 Seconds 18,000 VPD PARKING ACCESS TABLE 3B: Vehicular Lane/Parking Assemblies. The projected design speeds determine the dimensions of the vehicular lanes and Turning Radii assembled for Thoroughfares. Use of standards in this table are subject to approval by the Director of the Department of Public Works. Where on-street Bicycle Lanes are provided, the paved width shall be inreased a corresponding amount. 23 Seconds Below 20 MPH 25 MPH 25 MPH 25 - 30 MPH PARKING BOTH SIDES DIAGONAL ONE WAY MOVEMENT ──────────────── ►TWO WAY MOVEMENT ────────────────────────────────────────── ► Below 20 MPH 6 Seconds *Indicates assembly suitable for a Slip Road in any Transect Zone 25 - 30 MPH 25 - 30 MPH 32 March 12, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton LOT► PRIVATE FRONTAGE►◄ PUBLIC FRONTAGE a.T2 T3 b.T2 T3 c.T3 T4 T5 T6 d.T3 T4 T5 T6 e.T3 T4 T5 T6 f.T5 T6 g.T3 T4 T5 T6 (BV) For Boulevard: this Frontage has slip Roads on both sides. It consists of raised Curbs drained by inlets and Sidewalks along both sides, separated from the vehicular lanes by Planters. The landscaping consists of double rows of a single tree species aligned in a regularly spaced Allee. (CS) For Commercial Street: This Frontage has raised Curbs drained by inlets and very wide Sidewalks along both sides separated from the vehicular lanes by separate tree wells with grates and parking on both sides. The landscaping consists of a single tree species aligned with regular spacing where possible but clears the storefront entrances. ◄ R.O.W. TABLE 4A: Public Frontages General: The Public Frontage is the area between the private Lot Line and the edge of the vehicular lanes. Dimensions are given in Table 4B and Table 4D. (RD) For Road: This Frontage has open Swales drained by percolation and a walking Path or Bicycle Trail along one or both sides Yield parking. The landscaping consists of the multiple species arrayed in naturalistic clusters. (ST) For Street: This Frontage has raised Curbs drained by inlets and Sidewalks separated from the vehicular lanes by individual or continuous Planters, with parking on one or both sides. The landscaping consists of street trees of a single or alternating species aligned in a regularly spaced Allee. (DR) For Drive: This Frontage has raised Curbs drained by inlets and a wide Sidewalk or paved path along one side, related to a Greenway or waterfront. It is separated from the vehicular lanes by individual or continuous Planters. The landscaping consists of street trees of a single species or alternating species aligned in a regularly spaced Allee. (AV) For Avenue: This Frontage has raised Curbs drained by inlets and wide Sidewalks separated from the vehicular lanes by a narrow continuous Planter with parking on both sides. The landscaping consists of a single tree species aligned in a regularly spaced Allee. PLAN (HW) For Highway: This Frontage has open Swales drained by percolation, Bicycle Trails and no parking. The landscaping consists of the natural condition or multiple species arrayed in naturalistic clusters. Buildings are buffered by distance or berms. 33 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton Existing Thoroughfare a. Total Width b. Type Radius c. Type Width d. Arrangement Species Planter Type Planter Width Landscape Strip Width Curb. The detailing of the edge of the vehicular pavement incorporating drainage. Raised Curb Min. 30 feet Variable (35 MPH OR LESS) Min. 38 feet Regular Single Regular Walkway. The hard surface dedicated exclusively to pedestrian activity. Planter: The layer which accommodates street trees and other landscape materials. Min. 8 feet WINDWARD PKY Assembly: The principal variables are the type and dimension of Curbs, walkways, Planters and landscape. Variable DEERFIELD PKWY, MORRIS RD, MCGINNIS FERRY RD, OLD MORRIS RD, WEBB RD, BETHANY BEND, COGBURN RD Min. 28 feet Raised Curb Variable TABLE 4C: Public Frontages - Slip Road Retrofit. Existing Thoroughfares may be retrofitted into a Boulevard through the addition of one Slip Road along one or both sides. Where this occurs the Frontage Line shall be along the Slip Road, not the existing Thoroughfare. STATE ROUTE 9 (OVER 35 MPH) 2 feet - 12 feet Opportunistic Sidewalk Min. 8 feet Sidewalk Min. 6 feet Sidewalk TABLE 4B: Public Frontages - Specific Existing Thoroughfares. This table assembles prescriptions and dimensions for the Public Frontage elements - Curbs, Sidewalks, Planters, and Landscape Strips - relative to specific existing Thoroughfares, regardless of the Transect Zone or Special District in which they are located. Variable STATE ROUTE 9 Min. 32 feet Raised Curb 10 feet Single Continuous Planter Min. 8 feet 4 feet Raised Curb Continuous Planter Regular Sidewalk 20 feet 20 feet 20 feet 20 feet Alternating Continuous Planter 2 feet - 12 feet Alternating Continuous Planter 34 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton TRANSECT ZONE T3 T3 T3 T4 T5 T6 T5 T6 T6 T6 Public Frontage Type a. Total Width b. Type Radius c. Type Width d. Arrangement Species Planter Type Planter Width 5-20 feet T2 T3 ST-DR-AVRD & ST 5-20 feet Open Swale T2 Open Swale Raised Curb Raised Curb Curb. The detailing of the edge of the vehicular pavement incorporating drainage. T4 12-24 feet Raised Curb 12-18 feet 12-30 feet Continuous Planter 18-24 feet ST-DR-AV-BVHW & RD CS-DR-AV-BV 16-24 feet 12-18 feet Continuous Swale Walkway. The hard surface dedicated exclusively to pedestrian activity. Planter: The layer which accommodates street trees and other landscape materials. Path Optional n/a 4-8 feet 12-20 feet Regular Regular 10-30 feet Sidewalk 4-8 feet4-8 feet 8 feet - 16 feet Continuous Swale Clustered Clustered 10-30 feet Regular Sidewalk 8 feet - 12 feet Path Continuous Planter Tree Well 4 feet - 6 feet Clustered 8 feet - 16 feet Clustered Alternating Continuous Planter Opportunistic Assembly: The principal variables are the type and dimension of Curbs, walkways, Planters and landscape. T5 CS-DR-AV-BV T5 8 feet - 12 feet Single Single 4 feet - 6 feet Single 5-20 feet Sidewalk Sidewalk Raised Curb 5-20 feet TABLE 4D: Public Frontages - Specific New Thoroughfares. This table assembles prescriptions and dimensions for the Public Frontage elements - Curbs, walkways and Planters - relative to specific Thoroughfare types within Transect Zones. I I I I I I I I I I I I I I I I URBAN 18-30 feet RURAL I I I I I I I I I I I I I I I I I I I I I TRANSECT I I I I I 35 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton KEY HW BV AV CS DR ST RD RA RL MT ET BL BR Path PT Passage PS ST-50-26 ST-50-28 Street Street T4, T5 T4, T5 50 feet 50 feet 26 feet 28 feet Slow Movement Yield Movement 25 MPH 25 MPH 7.4 seconds 7.6 seconds 2 lanes 2 lanes One side @ 8 feet marked Both sides @ 8 feet unmarked 10 feet 10 feet 5 foot Sidewalk 5 foot Sidewalk 7 foot continuous Planter 6 foot continuous Planter Curb Curb Trees @ 30' o.c. Avg. Trees @ 30' o.c. Avg. BR BR Pavement Width Movement Landscape Type Design Speed Pedestrian Crossing Time Traffic Lanes Parking Lanes Transect Zone Assignment Right-of-Way Width Curb Radius Walkway Type Planer Type Curb type Transportation Provision Thoroughfare Type Multi-Use Trail Equestrian Trail Bicycle Lane Bicycle Route Street Road Rear Alley Rear Lane Boulevard Avenue Commercial Street Drive TABLE 4E: Thoroughfare Assemblies: These Thoroughfares are assembled from the elements that appear in Tables 3A and 3B and incorporate the Public Frontages of table 4A. The key gives the Thoroughfare type followed by the right-of-way width, followed by the pavement width, and in some instances followed by specialized transportation capability. Pavement Width Transportation THOROUGHFARE TYPES Highway ST-57-20-BL Thoroughfare Type Right-of-Way Width 36 April 5, 2013 City of Milton TABLE 5: Civic Space a.T2 T3 T4 T5 T6 b.T3 T4 T5 T6 c.T4 T5 T6 d.T5 T6 e.T2 T3 T4 T5 T6 DEERFIELD FORM-BASED CODE – V6 Playground:An Open Space designed and equipped for the recreation of children. A Playground should be fenced and may include an open shelter. Playgrounds shall be interspersed within Residential areas and may be placed within a Block. Playgrounds may be included within parks and greens. There shall be no minimum or maximum size. Park:A natural preserve available for unstructured recreation. A park may be independent of surrounding building Frontages. Its landscape shall consist of Paths and trails, meadows, water bodies, woodland and open shelters, all naturalistically disposed. Parks may be lineal, following the trajectories of natural corridors. The minimum size shall be 8 acres. Green:An Open Space, available for unstructured recreation. A Green may be spatially defined by landscaping rather than building Frontages. Its landscape shall consist of lawn and trees, naturalistically disposed. The minimum size shall be 1/2 acre and the maximum shall be 8 acres. Square:An Open Space available for unstructured recreation and Civic purposes. A Square is spatially defined by building Frontages. Its landscape shall consist of paths, lawns and trees, formally disposed. Squares shall be located at the intersection of important Thoroughfares. The minimum size shall be 1/2 acre and the maximum shall be 5 acres. Plaza:An Open Space available for Civic purposes and Commercial activities. A Plaza shall be spatially defined by building Frontages. Its landscape shall consist primarily of pavement. Trees are optional. Plazas should be located at the intersection of important streets. The minimum size shall be 1/2 acre and the maximum shall be 2 acres. 37 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton T2 T3 T4 T4-O1 T5 T6 T6 T6 T6 1. T4-Open TABLE 6: Building Form - Height. This table shows the configurations for different building heights for each Transect Zone, except where said zone lies within the Maximum Two-Story Building Height Zone or within the Maximum Twelve-Story Building Height Zone as established on the Deerfield/Highway 9 Regulating Plan. Recess Lines shall occur on higher buildings in Zone T6 as shown. The illustrative T6 configurations below show buildings built less than the maximum permitted height. 38 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton a.T2 T3 T4 T5 T6 b.T4 T5 T6 c.T4 T5 T6 d.T5 T6 Rearyard: A building that occupies the full Frontage, leaving the rear of the lot as the sole yard. This is a very urban type as the continuous Facade steadily defines the public Thoroughfare. The rear Elevations may be articulated for functional purposes. In its Residential form, this type is the Rowhouse. For its Commercial form, the rear yard can accommodate substantial parking. Courtyard: A building that occupies the boundaries of its lot while internally defining one or more private patios. This is the most urban of types, as it is able to shield the private realm from all sides while strongly defining the public Thoroughfare. Because of its ability to accomodate incompatible activities, masking them from all sides, it is recommended for workshops, Lodging and schools. The high security provided by the continuous enclosure is useful for crime-prone areas. TABLE 7: Building Placement. This table approximates the location of the structure relative to the boundaries of each individual Lot, establishing suitable basic building types for each Transect Zone. Edgeyard: A building that occupies the center of its lot with Setbacks on all sides. This is the least urban of types as the front yard sets it back from the Frontage, while the side yards weaken the spatial definition of the public Thoroughfare space. The front yard is intended to be visually continuous with the yards of adjacent buildings. The rear yard can be secured for privacy by fences and a well placed Backbuilding and/or Outbuilding. Sideyard: A building that occupies one side of the lot with the Setback to the other side. A shallow Frontage Setback defines a more urban condition. If the adjacent building is similar with a blank side wall, the yard can be quite private. This type permits systematic climatic orientation in response to the sun or the breeze. If a Sideyard House abuts a neighboring Sideyard House, the type is known as a Twin or double house. Energy costs, and sometimes noise, are reduced by sharing a party wall in this disposition. 39 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton LOT ►◄ R.O.W. LOT ►◄ R.O.W. PRIVATE ►◄ PUBLIC PRIVATE ►◄ PUBLIC FRONTAGE FRONTAGE FRONTAGE FRONTAGE a.T2 T3 b. T2 T3 T4 c.T4 T5 T6 d.T4 T5 T6 e.T4 T5 T6 f.T4 T5 T6 g.T5 T6 h.T5 T6 TABLE 8: Private Frontages. The Private Frontage is the areas between the building Facades and the lot lines. Buildings subject to Section 4.4.1(d) shall may substituted Open Parking for the Thoroughfare. SECTION PLAN Arcade: a collonade supporting habitable space that overlaps the Sidewalk, while the Façade at Sidewalk level remains at or behind the Frontage Line. This type is conventional for Retail use. The Arcade shall be no less than 12 feet wide and should overlap the Sidewalk to within 2 feet of the Curb except where prevented by a required Landscape Strip. Stoop: a Frontage wherein the Façade is aligned close to the Frontage Line with the first Story elevated from the Sidewalk sufficiently to ensure privacy for the windows. The entrance is usually an exterior stair and landing. This type is recommended for ground-floor Residential use. Stoops shall be no less than 30 inches deep. Shopfront: a Frontage wherein the Façade is aligned close to the Frontage Line with the building entrance at Sidewalk grade. This type is conventional for Retail use. It has glazing on the Sidewalk level and an awning that should overlap the Sidewalk to within 2 feet of the Curb. Syn: Retail Frontage. Gallery: a Frontage wherein the Façade is aligned with the Frontage Line with an attached cantilevered shed or lightweight colonnade overlapping the Sidewalk. This type is conventional for Retail use. The Gallery should be no less than 10 feet wide and should overlap the sidewalk to within 2 feet of the Curb, except where prevented by a required Landscape Strip. Common Yard: a planted Frontage wherein the Façade is set back substantially from the Frontage Line. The front yard created remains unfenced and is visually continuous with adjacent yards, supporting a common landscape. The deep Setback provides a buffer from the higher speed Thoroughfares. Porch & Fence: a planted Frontage where the Façade is set back from the Frontage Line with an attached porch permitted to Encroach. A fence, wall, or hedge at the Frontage Line maintains street spatial definition. Porches shall be no less than 8 feet deep. Terrace or Lightwell: a frontage wherein the Façade is setback back from the Frontage Line by an elevated terrace or sunken Lightwell. This type buffers Residential use from urban Sidewalks and removes the private yard from public encroachment. Terraces are suitable for conversion to outdoor cafes. Syn: Dooryard. Forecourt: a Frontage wherein the Façade is close to the Frontage Line and the central portion is set back. The forecourt created is suitable for vehicular drop-offs. This type should be allocated in conjunction with other Frontage types. Large trees within the Forecourts may overhang the Sidewalks. 40 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton T3 T6 a. RESIDENTIAL b. LODGING c. OFFICE d. RETAIL e. CIVIC f. OTHER RESIDENTIAL 1 dwelling unit for each Building Unit LODGING 2 guest rooms for each Building Unit OFFICE 2,250 square feet for each Building Unit RETAIL 2,250 square feet for each Building Unit OTHER 2,250 square feet for each Building Unit TABLE 9B: Building Unit Function Exchange Rate. This table shows the rate that Buildings Units shall be exchanged for Functions See Table 10 See Table 10 See Table 10See Table 10 Prohibited Retail:Retail is not permitted. Limited Retail:The building area available for Retail use is limited to the first story of buildings at corner locations, not more than one per block. The specific use shall be further limited to neighborhood store, or food service seating no more than 30. Open Retail:The building area available for Retail use is unlimited on the first floor and available to upper stories by Warrant. See Table 10 See Table 10 See Table 10 Limited Retail:The building area available for Retail use is limited to the first Story of buildings having two or more Stories. The specific use shall be further limited to a maximum floor area of 15,000 square feet per business establishment. See Table 10 Restricted Lodging:Up to two bedrooms for lodging is permitted on each lot. The lot must be owner occupied.Food service may be provided in the a.m. The maximum length of stay shall not exceed ten days. Limited Lodging:Up to three bedrooms for lodging is permitted on each lot, restricted to two bedrooms in an Accessory Building. The lot must be owner occupied.Food service may be provided in the a.m. The maximum length of stay shall not exceed ten days. Open Lodging:Unlimited bedrooms for lodging is permitted on each lot. Food service may be provided at all times. Open Residential:The number of dwelling units and buildings on each lot is unlimited except by form-based standards elsewhere in this Code. Open Lodging:Unlimited bedrooms for lodging is permitted on each lot. Food service may be provided at all times. Restricted Office:Office use is restricted to home occupations by the owner, with no more than one employee. Limited Office:The building area available for office use on each Lot is limited to the first Story of the Principal Building and/or the Accessory Building. Open Office:The amount of Office Functions on each lot is unlimited except by form-based standards elsewhere in this Code. Open Office:The amount of Office Functions on each lot is unlimited except by form-based standards elsewhere in this Code. TABLE 9A: Building Function. This table categorizes Building functions within Transect Zones. For Specific Function and Use permitted By Right, by Warrant, or by Use Permit, see Table 10. Restricted Residential: The number of dwellings on each Lot is restricted to one within a Principal Building and one within an Accessory Building. Both dwellings shall be under single ownership. The habitable area of the Accessory Unit shall not exceed 440 sf, excluding the parking area. T2 T4 T5 Open Residential:The number of dwelling units and buildings on each lot is unlimited except by form-based standards elsewhere in this Code. Limited Residential:The number of dwellings on each Lot is unlimited within One Principle Building except by form-based standards elsewhere in this Code, and limited to one unit within an Accessory Building. All dwelling units shall be under single ownership. The habitable area of the Accessory Unit shall not exceed 440 sf, excluding the parking area. in T4-Open, T5 Function regulations shall apply T5-Limited 41 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton a. RESIDENTIAL1 T2 T3 T4 T4-O2 T53 T6 f. OTHER: AGRICULTURE T2 T3 T4 T4-O2 T53 T6 Apartment UUUU Grain Storage R Live/Work Unit RRRRR Livestock Pen W Rowhouse RUUU Greenhouse RW Duplex House RRRR Stable RW Courtyard House RRRR Kennel with Outside Pens UU Sideyard House RRRRRf. OTHER: AUTOMOTIVE Cottage RRR Gasoline4 RRR House RRRR Automobile Service5 RRR Accessory Unit RRRRRR Truck Maintenance b. LODGING Drive-Through Facility 6 RRR Hotel RRR Roadside Stand R RRRR Bed & Breakfast Inn UURRRR Billboard S.R.O. Hostel UURRR Shopping Center RRR School Dormitory RRRR Shopping Mall RRR c. OFFICE f. OTHER: CIVIL SUPPORT Office Building RRR Fire Station RRRRRR Live/Work Unit RRRRR Police Station RRRR d. RETAIL Cemetery UUU Open-Market Building RRRRRR Funeral Home RRR Retail Building RRRR Hospital RR Display Gallery RRRR Medical Clinic RRR Restaurant RRRR Kiosk RRRR Drive-Through Facility**RRR Push Cart WWWf. OTHER: EDUCATION Liquor Selling Establishment WWW College UUUUUU Adult Entertainment High School UUUUUU e. CIVIC Trade School UUUUUU Bus Shelter R RRRRR Elementary School UUUUUU Convention Center R Childcare Center7 UUURRR Conference Center WWR f. OTHER: INDUSTRIAL Exhibition Center R Heavy Industrial Facility Fountain or Public Art RRRRRR Light Industrial Facility Library RRRR Manufacturing Live Theater RRR Laboratory Facility Movie Theater RRR Water Supply Facility WWWWWW Museum RRR Sewer and Waste Facility Outdoor Auditorium WRRRRR Electric Substation WWWWWW Parking Structure RRR Wireless Transmitter WWWWWW Passenger Terminal R Cremation Facility Playground RRRRRR Warehouse Sports Stadium Produce Storage W Surface Parking Lot WWWW Mini-Storage RRR Religious Assembly UUURRR 5. Includes car washes.R: ALLOWED BY RIGHT 2. T4-Open W: ALLOWED BY WARRANT 3. Includes T5-Limited subject to Table 9 U: ALLOWED BY USE PERMIT 4. See Section 4.14 for additinoal requirements. 7. See Section 64-1809 for additional requirements. TABLE 10: Specific Function and Use. This table expands the categories of Table 9 to delegate specific Functions and uses within Transect Zones. RRR Assisted Living, Convalescent Home, Personal Care Home, Nursing Home, Hospice 1. This table notwithstanding, all senior housing shall comply with Section 64-1834(a). 6. Drive-through facilities are considered accessory to a Retail or Automotive Function. 42 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton TABLE 11: Code Summary T2 RURAL ZONE T3 SUB-URBAN ZONE T4 GENERAL URBAN ZONE T5 URBAN CENTER ZONE T6 URBAN CORE a. BASE BUILDING DENSITY (See Section 1.6) By Right By TDR TDR not permitted b BLOCK SIZE Block Perimeter c. THOROUGHFARES (See Table 3 and Table 4) HW permitted permitted not permitted not permitted not permitted BV not permitted permitted permitted permitted permitted AV not permitted permitted permitted permitted permitted CS not permitted not permitted not permitted permitted permitted DR not permitted permitted permitted permitted permitted ST not permitted permitted permitted permitted permitted RD permitted permitted not permitted not permitted not permitted Rear Lane permitted permitted required, or Alley not permitted not permitted Rear Alley not permitted permitted requir Path permitted permitted permitted not permitted not permitted Passage not permitted permitted permitted permitted permitted Multi-Use Trail permitted permitted permitted permitted permitted Equestrian Trail permitted permitted permitted permitted permitted Bicycle Lane permitted permitted permitted permitted permitted Bicycle Route permitted permitted permitted permitted permitted d. CIVIC SPACES (See Table 5) Park permitted permitted Green not permitted permitted permitted permitted Square not permitted not permitted permitted permitted Plaza not permitted not permitted not permitted permitted Playground permitted permitted permitted permitted e. LOT OCCUPATION Lot Width Lot Coverage f. SETBACKS - PRINCIPAL BUILDING (See Table 12) (f.1) Front Setback Principal5 (f.2) Front Setback Secondary5 (f.3) Side Setback (f.4) Rear Setback Frontage Buildout5 not applicable g. SETBACKS - OUTBUILDING (See Table 12) Front Setback Side Setback Rear Setback h. BUILDING PLACEMENT (See Table 7) Edgeyard permitted permitted permitted permitted permitted Sideyard not permitted not permitted permitted permitted permitted Rearyard not permitted not permitted permitted permitted permitted Courtyard not permitted not permitted not permitted permitted permitted i.PRIVATE FRONTAGES (See Table 8)5 Common Yard permitted permitted not permitted not permitted not permitted Porch & Fence permitted permitted permitted not permitted not permitted Terrace, Dooryard not permitted not permitted permitted permitted permitted Forecourt not permitted not permitted permitted permitted permitted Stoop not permitted not permitted permitted permitted permitted Shopfront not permitted not permitted permitted permitted permitted Gallery not permitted not permitted not permitted permitted permitted Arcade not permitted not permitted not permitted permitted permitted j. BUILDING FORM-HEIGHT (See Table 6) Principal Building Outbuilding k. BUILDING FUNCTION (See Table 9 and Table 10) Residential Lodging Office Retail ARTICLE 4 ARTICLES 1, 2, 3 1. Minimum setbacks and building separations shall be subject to fire and building code restrictions. 12 units / ac. 36 units / ac. 3 stories max.6 4 stories max. 9 units / ac. 14 units / ac. 3 ft. 0 ft. or 3 ft. min.3 16 stories max. 0 ft. min. 1 unit / ac. 3 unit / ac. 6 unit / ac. 5 unit / ac. 9 unit / ac. 50 ft. min. 12 ft. min. 5 or 10 ft. min.2 2 stories max. 2 stories max. 2 stories max. 2 stories max. 3 stories max. 3 stories max. 40 ft. max. from rear prop 3 ft. min. 50% min. 3 ft. min. 50% min. 20 ft. min. + bldg. setback 40 ft. max. from rear prop 3 ft. min. 0 ft. min. 3 ft. max. 20 ft. min. + bldg. setback 25 ft. min. 50 ft. min. 20 ft. min. + bldg. setback 3 ft. or 6 ft. min.3 3 ft. min. 10 ft. min. 30 ft. max. 8 ft. min. 20 ft. max. 0 ft. min. 15 or 20 ft. min.2 30% min. 2 ft. min. 15 ft. max. 12 ft. min. open use 100 ft min 20% max 70 ft. min 120 ft. max. 60% max. 2 ft. min. 15 ft. max. 60 ft. min. 40 ft. min. 25 ft. min. 0 ft. min. 2 ft. min. 15 ft. max.BUILDING FORMFUNCTIONopen use open use open use4 open use open use open use 2 stories max. 18 ft. min 96 ft. max. permitted 70% max. 80% max. 50% min.BUILDING PLACEMENT18 ft. min no max. 18 ft. min no max. 80% max. 2 ft. min. 15 ft. max. 3,000 ft. max. 2,400 ft. max. permitted permitted 3,200 ft. max. 3,200 ft. max. required required limited use4 restricted use restricted use limited use prohibited use restricted use limited use4 2. Greater setback shall apply except for projects utilizing TDR, in which case the lesser setback shall apply. 3. Greater setback shall apply at a corner; lesser shall apply in all other situations prohibited use prohibited use limited use4 open use 5. See Section 4.4.1(d) for alternate requirements for certain sized buildings along State Route 9. 6. Within T4-Open the building height limits of T-5 apply no maximum 0 ft. min. 3 ft. max. 4. Within T4-Open and T5-Limited different Building Function requirements apply restricted use restricted use permitted permitted permitted permitted 43 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton TABLE 12A: Code Graphics - T3 1. 2. Stories may not exceed 14 feet in height from finished floor to finished ceiling. 3. (See Table 1) restricted use restricted use restricted use 1. prohibited use 3 stories max.2. 2 stories max. 70 ft. min. 120 ft. max. 60% max. permitted not permitted not permitted 1. not permitted 15 or 20 ft. min. * 12 ft. min. 5 or 10 ft. min. * 12 ft. min. ** 30% min. at setback 20 ft. min. + bldg. setback 3 ft. min. or 6 ft. min. at corner 3 ft. min. permitted 1. permitted not permitted not permitted not permitted 2. not permitted not permitted not permitted Refer to Summary Table 11 3. * or 15 feet from center line of alley Residential Lodging BUILDING CONFIGURATION Building height shall be measured in number of Stories, excluding Attics and raised basements. Height shall be measured to the eave or roof deck. BUILDING FUNCTION (See Table 9 & Table 10) Sideyard SETBACKS - PRINCIPAL BLDG. The Facades and Elevations of Principal Buildings shall be distanced from the Frontage or Lot lines as shown. Facades shall be built along the Principal Frontage to the minimum specified width in the table. SETBACKS - OUTBUILDING Edgeyard BUILDING FORM (See Table 9) LOT OCCUPATION (See Table 11 section e) BUILDING PLACEMENT (See Table 7) SETBACKS - PRINCIPAL BUILDING (See Table 11 section f) Office Retail Principal Building Outbuilding Lot Width Lot Coverage Rearyard Courtyard Front Setback Principal (g.1 at right) Front Setback Secondary (h.2 at right) Side Setback (h.3 at right) SETBACKS - OUTBUILDING (See Table 11 section g) Side Setback (g.3 at right) Rear Setback (g.4 at right) Frontage Buildout Front Setback Secondary (g.2 at right) Forecourt Stoop Shopfront & Awning "N" stands for any Stories above those shown, up to the maximum. Refer to metrics for exact minimums and maximums. The Elevations of the Outbuilding shall be distanced from the Frontage or Lot lines as shown. Trash containers shall be stored within the third Layer. Uncovered parking spaces may be provided within the second and third Layer as shown in the diagram (see Table 13 section d). Covered parking shall be provided within the third Layer as shown in the diagram (see Table 13 section d). Side- or rear-entry garages may be allowed in the first or second Layer by Warrant. PARKING PLACEMENT Front Setback Principal (h.1 at right) Common Lawn Porch & Fence PRIVATE FRONTAGES (See Table 8) ** Greater setback shall apply except for projects utilizing TDR,in which case the lesser setback shall apply. Gallery Arcade Terrace or Lightwell 44 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton TABLE 12B: Code Graphics - T4 1. 2. 3. (See Table 1) limited use* limited use* limited use*1. limited use* 3 stories max.2. 2 stories max. 18 ft. min., 96 ft. max. 70% max. permitted permitted permitted 1. not permitted 10 ft. min., 30 ft. max. 8 ft. min., 20 ft. max. 0 ft. min. 3 ft. min.** 50% min. at setback 20 ft. min. + bldg. setback 0 ft. min. or 3 ft. min. at corner 3 ft. min. not permitted 1. permitted permitted permitted permitted 2. permitted not permitted not permitted Refer to Summary Table 11 SETBACKS - OUTBUILDING (See Table 11 section g) PRIVATE FRONTAGES (See Table 8) 3.Trash containers shall be stored within the third Layer. Terrace or Lightwell Forecourt Stoop Shopfront & Awning BUILDING FUNCTION (See Table 9 & Table 10) Gallery Uncovered parking spaces may be provided within the third Layer as shown in the diagram (see Table 13 section d). Facades shall be built along the Principal Frontage to the minimum specified width in the table. SETBACKS - OUTBUILDING Principal Building Outbuilding Common Lawn Porch & Fence BUILDING CONFIGURATION Building height shall be measured in number of Stories, excluding Attics and raised basements. Stories may not exceed 14 feet in height from finished floor to finished ceiling, except for a first floor Commercial function which must be a minumum of 11 ft with a maximum of 25 feet. Height shall be measured to the eave or roof deck. SETBACKS - PRINCIPAL BLDG. The Facades and Elevations of Principal Buildings shall be distanced from the Frontage or Lot lines as shown. Residential Lodging The Elevations of the Outbuilding shall be distanced from the Frontage or Lot lines as shown. ** or 15 feet from center line of alley Covered parking shall be provided within the third Layer as shown in the diagram (see Table 13 section d). PARKING PLACEMENT Side Setback (g.3 at right) Rear Setback (g.4 at right) Frontage Buildout Side Setback (h.3 at right) Office *Within T4-Open different Building Function requirements apply BUILDING FORM (See Table 6) LOT OCCUPATION (See Table 11 section e) Front Setback Principal (g.1 at right) Front Setback Secondary (g.2 at right) Retail Sideyard Rearyard Courtyard "N" stands for any Stories above those shown, up to the maximum. Refer to metrics for exact minimums and maximums. Lot Width Lot Coverage Edgeyard Front Setback Principal (h.1 at right) Arcade Front Setback Secondary (h.2 at right) BUILDING PLACEMENT (See Table 7) SETBACKS - PRINCIPAL BUILDING (See Table 11 section f) 45 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton TABLE 12C: Code Graphics - T5 1. 2. 3. (See Table 1) open use open use open use 1. open use* 4 stories max.2. 2 stories max. 18 ft. min., no max. 80% max. permitted permitted permitted 1. permitted 2 ft. min., 12 ft. max. 2 ft. min., 12 ft. max. 0 ft. min., 24 ft. max. 3 ft. min.** 50% min. at setback 40 ft. max. from rear prop. 0 ft. min. or 2 ft. at corner 3 ft. max. not permitted 1. not permitted permitted permitted permitted 2. permitted permitted permitted Refer to Summary Table 11 *Within T5 Limited different Building Function requirements apply **or 15 feet from center line of alley BUILDING FUNCTION (See Table 9 & Table 10) BUILDING CONFIGURATION Building height shall be measured in number of Stories, excluding Attics and raised basements. Stories may not exceed 14 feet in height from finished floor to finished ceiling, except for a first floor Commercial function which must be a minumum of 11 ft with a maximum of 25 feet. Height shall be measured to the eave or roof deck. Residential Lodging Edgeyard Sideyard BUILDING FORM (See Table 6) LOT OCCUPATION (See Table 11 section e) BUILDING PLACEMENT (See Table 7) Lot Width Lot Coverage Office Retail Principal Building Outbuilding SETBACKS - PRINCIPAL BLDG. The Facades and Elevations of Principal Buildings shall be distanced from the Frontage or Lot lines as shown. Facades shall be built along the Principal Frontage to the minimum specified width in the table. "N" stands for any Stories above those shown, up to the maximum. Refer to metrics for exact minimums and maximums. The Elevations of the Outbuilding shall be distanced from the Frontage or Lot lines as shown. Courtyard SETBACKS - PRINCIPAL BUILDING (See Table 11 section f) Uncovered parking spaces may be provided within the third Layer as shown in the diagram (see Table 13 section d). Covered parking shall be provided within the third Layer as shown in the diagram (see Table 13 section d). PARKING PLACEMENT Side Setback (g.3 at right) 3.Trash containers shall be stored within the third Layer. Gallery Arcade SETBACKS - OUTBUILDING Front Setback Secondary (g.2 at right) Rearyard Front Setback Principal (g.1 at right) Common Lawn Shopfront & Awning Rear Setback (g.4 at right) Frontage Buildout Front Setback Principal (h.1 at right) Front Setback Secondary (h.2 at right) SETBACKS - OUTBUILDING (See Table 11section g) PRIVATE FRONTAGES (See Table 8) Side Setback (h.3 at right) Porch & Fence Terrace or Lightwell Forecourt Stoop 46 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton TABLE 12D: Code Graphics - T6 1. 2. 3. (See Table 1)4. open use open use open use 1. open use 8 stories max., 2 min.2. 2 story max. 18 ft. min., no max. 80% max. permitted permitted permitted 1. permitted 2 ft. min., 15 ft. max. 2 ft. min., 15 ft. max. 0 ft. min. 3 ft. min.* 50% min. at setback 40 ft. max. from rear prop. 0 ft. min. or 2 ft. at corner 3 ft. max. j. not permitted 1. not permitted permitted permitted permitted 2. permitted permitted permitted 3. Refer to Summary Table 11 Common Lawn Rear Setback (g.4 at right) Frontage Buildout Front Setback Principal (h.1 at right) Front Setback Secondary (h.2 at right) Forecourt Stoop Shopfront & Awning Gallery Arcade BUILDING CONFIGURATION Building height shall be measured in number of Stories, excluding Attics and raised basements. Stories may not exceed 14 feet in height from finished floor to finished ceiling, except for a first floor Commercial function which must be a minumum of 11 ft with a maximum of 25 feet. Height shall be measured to the eave or roof deck. Stepbacks shall be as shown on Table 6. SETBACKS - OUTBUILDING Lodging Office Retail SETBACKS - PRINCIPAL BLDG. The Facades and Elevations of Principal Buildings shall be distanced from the Frontage or Lot lines as shown. BUILDING FUNCTION (See Table 9 & Table 10) Residential Courtyard Facades shall be built along the Principal Frontage to the minimum specified width in the table. Lot Width Edgeyard BUILDING FORM (See Table 6) LOT OCCUPATION (See Table 14f) BUILDING PLACEMENT (See Table 7) The Elevations of the Outbuilding shall be distanced from the Frontage or Lot lines as shown. Trash containers shall be stored within the third Layer. Uncovered parking spaces may be provided within the third Layer as shown in the diagram (see Table 13d). PARKING PLACEMENT Covered parking shall be provided within the third Layer as shown in the diagram (see Table 13d). SETBACKS - PRINCIPAL BUILDING (See Table 11 section f) Principal Building Outbuilding Lot Coverage Sideyard Rearyard Front Setback Principal (g.1 at right) *or 15 feet from center line of alley "N" stands for any Stories above those shown, up to the maximum. Refer to metrics for exact minimums and maximums. PRIVATE FRONTAGES (See Table 7) Side Setback (h.3 at right) SETBACKS - OUTBUILDING (See Table 11 section g) Porch & Fence Terrace or Lightwell Front Setback Secondary (g.2 at right) Side Setback (g.3 at right) 47 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton TABLE 13: Definitions Illustrated a. THOROUGHFARE & FRONTAGES b. TURNING RADIUS c. BUILDING DISPOSITION d. LOT LAYERS e. FRONTAGE & LOT LINES f. SETBACK DESIGNATIONS 48 April 5, 2013 DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 49 ARTICLE 6. DEFINITION OF TERMS DEFINITIONS This Article provides definitions for terms in this code that are technical in nature or that otherwise may not reflect a common usage of the term. If a term is not defined in this Article or In Section 64-1 of this zoning ordinance, then the community development director shall determine the correct definition. Items in italics refer to Articles, Sections, or Tables in the code. A-Grid: cumulatively, those Thoroughfares that by virtue of their pre-existing pedestrian-supportive qualities, or their future importance to pedestrian connectivity, are held to the highest standards prescribed by this code. See B-Grid. (Syn: primary grid.) Accessory Building: an Outbuilding with an Accessory Unit. Accessory Structure: any building or structure permanently attached to the ground that is subordinate in both purpose and size to any Principal Building located on the same lot. Accessory structures include, but are not limited to, Outbuildings, Parking Structure, garages, gasoline station canopies, pumps, and carwashes. Accessory Unit: a small aApartment sharing ownership and utility connections with a Principal Building; it may or may not be within an Outbuilding. (Syn: ancillary unit) Allee: a regularly spaced and aligned row of trees usually planted along a Thoroughfare or Path. Arcade: a Private Frontage conventional for Retail use wherein the Facade is a colonnade supporting habitable space that overlaps the Sidewalk, while the Facade at Sidewalk level remains at the Frontage Line. Avenue (AV): a Thoroughfare of high vehicular capacity and low to moderate speed, acting as a short distance connector between urban centers, and usually equipped with a landscaped median. B-Grid: cumulatively, those Thoroughfares that by virtue of their use, location, or absence of pre-existing pedestrian- supportive qualities, may meet a standard lower than that of the A-Grid. B-Grid Thoroughfares are often privately- owned. See A-Grid. (Syn: secondary grid.). Backbuilding: a single-Story structure connecting a Principal Building to an Outbuilding. See Table 12. Base Density: the number of building units per acre before use of TDR. See Density. Bicycle Lane (BL): a dedicated lane for cycling within a moderate-speed vehicular Thoroughfare, demarcated by striping and having a minimum width of 5 feet. Bicycle Route (BR): a Thoroughfare suitable for the shared use of bicycles and automobiles moving at low speeds. Block: the aggregate of private Lots, Passages, Rear Alleys and Rear Lanes, circumscribed by Thoroughfares. Block Face: the aggregate of all the building Facades on one side of a Block. Boulevard (BV): a Thoroughfare designed for high vehicular capacity and moderate speed, traversing an Urbanized area. Boulevards are usually equipped with Slip Roads buffering Sidewalks and buildings. By Right: characterizing a proposal or component of a proposal for a Building Scale Plan (Article 4) that complies with the code and is permitted and processed administratively, without public hearing. See Warrant and Variance. Childcare Center: A facility providing care, protection, and supervision of children on a regular basis away from their primary residence. Childcare Centers specifically exclude kindergartens, pre-kindergartens, and similar facilities when said kindergarten, pre-kindergarten, or similar facility is accredited by the Georgia Accreditation Commission. For the purpose of this code such accredited facilities shall be considered Elementary Schools. (Syn: daycare) City Architect: a registered architect retained or employed by the City of Milton to support the community development director in reviewing development for compliance with the requirements of this code. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 50 Civic: the term defining not-for-profit organizations dedicated to arts, culture, education, recreation, government, transit, and municipal parking. Civic Building: a building operated by a city, county, state, or federal government. Civic Building Sites: a parcel containing a Civic Building. Civic Space: an outdoor area dedicated for public use. Civic Space types are defined by the combination of certain physical constants including the relationships among their intended use, their size, their landscaping and their Enfronting buildings. See Table 5. Civic Space TDR Sending Site: Aa Park/Greenway TDR Sending Site designated as Civic Space in an adopted plan or code and therefore assigned a higher TDR allocation factor than other Park/Greenway TDR Sending Sites but treated as a Park/Greenway TDR Sending Site in all other respects. Civic Zone: a designation for sites dedicated for Civic Building Sites and Civic Spaces. Commercial: the term collectively defining workplace, Office, Retail, and Lodging Functions. Common Yard: a planted Private Frontage wherein the Facade is set back from the Frontage line. It is visually continuous with adjacent yards. See Table 8. Configuration: the form of a building, based on its massing, Private Frontage, and height. Constrained Land: includes the area occupied by lakes, streams, wetlands, buffers, landfills and all other land so determined by the community development director. Cottage: an Edgeyard building type. A single-family dwelling, on a regular Lot, often shared with an Accessory Building in the back yard. Courtyard Building: a building that occupies the boundaries of its Lot while internally defining one or more private patios. See Table 8. Curb: the edge of the vehicular pavement that may be raised or flush to a swale. It usually incorporates the drainage system. See Table 4A, Table 4B, and Table 4D. Density: the number of buildings units within a standard measure of land area. Design Speed: is the velocity at which a Thoroughfare tends to be driven without the constraints of signage or enforcement. There are three ranges of speed: Low: (25 MPH); Moderate: (25-35 MPH); High: (above 35 MPH). Lane width is determined by desired Design Speed. See Table 3A. Dooryard: a Private Frontage type with a shallow Setback and front garden or patio, usually with a low wall at the Frontage Line. See Table 8. (Variant: Lightwell, light court.) Drive: a Thoroughfare along the boundary between an Urbanized and a natural condition, usually along a waterfront, Park, or promontory. One side has the urban character of a Thoroughfare, with Sidewalk and building, while the other has the qualities of a Road or parkway, with naturalistic planting and rural details. Edgeyard Building: a building that occupies the center of its Lot with Setbacks on all sides. See Table 7. Effective Turning Radius: the measurement of the inside Turning Radius taking parked cars into account. See Table 12. Elevation: an exterior wall of a building not along a Frontage Line. See Table 12. See:e Facade. Encroach: to break the plane of a vertical or horizontal regulatory limit with a structural element, so that it extends into a Setback, into the Public Frontage, or above a height limit. Encroachment: any structural element that breaks the plane of a vertical or horizontal regulatory limit, extending into a Setback, into the Public Frontage, or above a height limit. Enfront: to place an element along a Frontage, as in “porches Enfront the street.” Facade: the exterior wall of a building that is set along a Frontage Line. See Elevation. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 51 Forecourt: a Private Frontage wherein a portion of the Facade is close to the Frontage Line and the central portion is set back. See Table 8. Frontage: the area between a building Facade and the vehicular lanes, inclusive of its built and planted components. Frontage is divided into Private Frontage and Public Frontage. See Table 4A and Table 8. Frontage Line: a line bordering a Public Frontage that may or not be congruent with the Lot Line. Facades facing Frontage Lines define the public realm and are therefore more regulated than the Elevations facing other Lot Lines. See Table 13. Function: the use or uses accommodated by a building and its Lot, categorized as Restricted, Limited, or Open, according to the intensity of the use. See Table 9A and Table 10. Gallery: a Private Frontage conventional for Retail use wherein the Facade is aligned close to the Frontage Line with an attached cantilevered shed or lightweight colonnade overlapping the Sidewalk. See Table 8. Green: a Civic Space type for unstructured recreation, spatially defined by landscaping rather than building Frontages. See Table 5. Greenway: an Open Space Corridor in largely natural conditions which may include Multi-Use Trails. Gross Site Area: all land within a site's boundaries. Heavy Industrial: industrial facilities that conduct their operations in such manners that results are created or apparent outside an enclosed building that are incompatible with adjacent or nearby non-industrial uses. Highway: a rural and suburban Thoroughfare of high vehicular speed and capacity. This type is allocated to the more rural Transect Zones (T-2 and T-3). Home Occupation: na non-Retail Commercial enterprises. The work quarters should be invisible from the Frontage, located either within the house or in an Outbuilding. Permitted activities are defined by the Restricted Office category. See Table 9A. House: an Edgeyard building type, usually a single-family dwelling on a large Lot, often shared with an Accessory Building in the back yard. (Syn: single.) Landscape Strip: the element of the Public Frontage between the Sidewalk and the Frontage Line that is required to match the built character on specific existing Thoroughfares. All or a portion of the Landscape Strip may be counted towards meeting a minimum Setback by Warrant. The Landscape Strip may contain fencing. Layer: a range of depth of a Lot within which certain elements are permitted. See Table 13. Light Industrial: uses permitted in the M-1A district that conduct their operations in such manners that no results are created or apparent outside an enclosed building that are incompatible with adjacent or nearby non-industrial uses. Uses permitted in M-1A, but indicated elsewhere in Table 10 shall not be considered Light Industrial. Lightwell: Aa Private Frontage type that is a below-grade entrance or recess designed to allow light into basements. See Table 8. (Syn: light court.) Liner Building: a building specifically designed to mask a parking lot or a Parking Structure from a Frontage. Live-Work: a Mixed Use unit consisting of a Commercial and Residential Function. The Commercial Function may be anywhere in the unit. It is intended to be occupied by a business operator who lives in the same structure that contains the Commercial activity or industry. See Work-Live. (Syn: flexhouse.) Lodging: premises available for daily renting of guest rooms. See Table 9A and Table 10. Lot Line: the boundary that legally and geometrically demarcates a lot. Lot Width: the length of the Principal Frontage Line of a lot. Manufacturing: premises available for the creation, assemblage and/or repair of objects, using table-mounted electrical machinery or artisanal equipment, and including their retail sale. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 52 Mixed Use: multiple Functions within the same building through superimposition or adjacency, or in multiple buildings by adjacency, or at a proximity determined by Warrant. Multi-Use Trail (MT): a shared pedestrian, bicycle and golf cart way running independent of a vehicular Thoroughfare and having a minimum width of 12 feet. Office: premises available for the transaction of general business but excluding Retail, and Industrial Functions. See Table 9A and Table 10. . Open Parking: an uncovered parking area not within a Parking Structure. (Syn: parking lot) Open Space TDR Sending Sites: parcels that remain in private ownership subject to conservation easements in compliance with this code Outbuilding: an Accessory Building, usually located toward the rear of the same Lot as a Principal Building, and sometimes connected to the Principal Building by a Backbuilding. See Table 13. Park: a Civic Space type that is a natural preserve available for unstructured recreation. See Table 5. Park/Greenway TDR Sending Sites: parcels that are transferred from private to public ownership or are publicly accessible by easement in compliance with this code, including sites designated as Civic Space, Park, Greenway, trail or other public recreational uses in an adopted plan or code. Parking Structure: a building containing one or more Stories of parking above grade. (Syn: garage) Passage (PS): a pedestrian connector, open or roofed, that passes between buildings to provide shortcuts through long Blocks and connect rear parking areas to Frontages. Path (PT): a pedestrian way traversing a Park or rural area, with landscape matching the contiguous open space, ideally connecting directly with the urban Sidewalk network. Placement: the arrangement of a building on its lot. Planter: the element of the Public Frontage which usually accommodates street trees, whether continuous or individual. The Planter shall be located between the Sidewalk and the Curb. Plaza: a Civic Space type designed for Civic purposes and Commercial activities in the more urban Transect Zones, generally paved and spatially defined by building Frontages. Principal Building: the main building on a Lot, usually located toward the Frontage. See Table 13. Principal Entrance: the main point of access for pedestrians into a building. Principal Frontage: Oon corner Lots, the Private Frontage designated to bear the address and Principal Entrance to the building, and the measure of minimum Lot width. Prescriptions for the parking Layers pertain only to the Principal Frontage. Prescriptions for the First Layer pertain to both Frontages of a corner Lot. See Frontage. Private Frontage: the privately held Layer between the Frontage Line and the Principal Building Facade that bears the Principal Entrance to the building. See Table 8 and Table 13. Public Frontage: the area between the Curb of the vehicular lanes and the Frontage Line. See Table 4A, Table 4B, and Table 4D. Rear Alley (RA): a privately owned and maintained vehicular way located to the rear of Lots providing access to service areas, parking, and Outbuildings and containing utility easements. Rear Alleys should be paved from building face to building face, with drainage by inverted crown at the center or with roll Curbs at the edges. Rear Lane (RL): a privately owned and maintained vehicular way located to the rear of Lots providing access to service areas, parking, and Outbuildings and containing utility easements. Rear Lanes may be paved lightly to Driveway standards. The streetscape consists of gravel or landscaped edges, has no raised Curb, and is drained by percolation. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 53 Rearyard Building: a building that occupies the full Frontage Line, leaving the rear of the Lot as the sole yard. See Table 7. (Variations: Rowhouse, Townhouse, Apartment House) Recess Line: a line prescribed for the full width of a Facade, above which there is a Stepback of a minimum distance, such that the height to this line (not the overall building height) effectively defines the enclosure of the Enfronting public space. Var: Extension Line. See Table 6. Regulating Plan: a Zoning Map or set of maps that shows the Transect Zones, Civic Zones, Special Districts if any, Thoroughfares, and Special Requirements if any, of areas subject to regulation by this code. Residential: characterizing premises available for long-term human dwelling. Retail: characterizing premises available for the sale of merchandise or food service. See Table 8A and Table 10. Retail Frontage: the Frontage designated on a Regulating Plan that requires or recommends the provision of a Shopfront, encouraging the ground level to be available for Retail use. See Special Requirements. Road (RD): a local, rural and suburban Thoroughfare of low-to-moderate vehicular speed and capacity. This type is allocated to the more rural Transect Zones (T2-T3). Rowhouse: a single-family dwelling that shares a party wall with another of the same type and occupies the full Frontage Line. See Rearyard Building. (Syn: Townhouse) Secondary Frontage: on corner Lots, the Private Frontage that is not the Principal Frontage. As it affects the public realm, its First Layer is regulated. See Table 13. Setback: the area of a Lot measured from the Frontage Line or, in the absence of Frontage Line, the Lot line, to a building Facade or Elevation that is maintained clear of permanent structures, with the exception of Encroachments listed in Section 4.5. See Table 11 section f. Shopfront: a Private Frontage conventional for Retail use, with substantial glazing and an awning, wherein the Facade is aligned close to the Frontage Line with the building entrance at Sidewalk grade. See Table 8. Sidewalk: the paved section of the Public Frontage dedicated exclusively to pedestrian activity. Sideyard Building: a building that occupies one side of the Lot with a Setback on the other side. This type can be a Single or Twin depending on whether it abuts the neighboring house. See Table 7. Slip Road: an outer vehicular lane or lanes of a Thoroughfare, designed for slow speeds while inner lanes carry higher speed traffic, and separated from them by a planted median. (Syn: access lane, service lane) Special Requirements: provisions of Section 4.3 of this code and/or the associated designations on a Regulating Plan. Square: a Civic Space type designed for unstructured recreation and Civic purposes, spatially defined by building Frontages and consisting of Paths, lawns and trees, formally disposed. See Table 5. Stepback: a building Setback of at least 10 feet that occurs at a prescribed number of Stories above the ground. See Table 6. Stoop: a Private Frontage wherein the Facade is aligned close to the Frontage Line with the first Story elevated from the Sidewalk for privacy, with an exterior stair and landing at the entrance. See Table 7. Story: a habitable level within a building, excluding an Attic or raised basement. See Table 6. Street (ST): a local urban Thoroughfare of low speed and capacity. Streetscreen: a freestanding wall built along the Frontage Line, or coplanar with the Facade. It may mask a parking lot from the Thoroughfare, provide privacy to a side yard, and/or strengthen the spatial definition of the public realm. (Syn: streetwall.) Substantial Modification: alteration to a building that is valued at more than 50% of the replacement cost of the entire building, if new. DEERFIELD FORM-BASED CODE – V6 City of Milton April 5, 2013 54 Swale: a low or slightly depressed natural area for drainage. T-zone: Transect Zone. TDR: Transfer of Development Rights, a method of relocating existing zoning rights from areas to be preserved as open space to areas to be more densely urbanized. TDR Receiving Sites: parcels that receive bonus Density through TDR in compliance with this code. TDR Sending Sites: parcels on which development potential has been permanently reduced, parcels where ownership has been transferred or where public access has otherwise been secured in compliance with this code. Thoroughfare: a way for use by vehicular and pedestrian traffic and to provide access to Lots and Open Spaces, consisting of Vehicular Lanes and the Public Frontage. See Table 3A, Table 3B and Table 13a. Townhouse: See Rearyard Building. (Syn: Rowhouse) Transect: a cross-section of the environment showing a range of different habitats. The rural-urban Transect of the human environment is divided into six Transect Zones. These zones describe the physical form and character of a place, according to the Density and intensity of its land use and Urbanism. Transect Zone (T-zone): one of several geographic areas regulated by this code. Transect Zones are administratively similar to the land use zones in conventional codes, except that in addition to the usual building use, Density, height, and Setback requirements, other elements of the intended habitat are integrated, including those of the private Lot and building and Public Frontage. See Table 1. Turning Radius: the curved edge of a Thoroughfare at an intersection, measured at the inside edge of the vehicular tracking. The smaller the Turning Radius, the smaller the pedestrian crossing distance and the more slowly the vehicle is forced to make the turn. See Table 3B and Table 13. Unconstrained Land: includes all land not characterized as constrained. Urbanism: collective term for the condition of a compact, Mixed Use settlement, including the physical form of its development and its environmental, functional, economic, and sociocultural aspects. Urbanized: generally, developed. Specific to this code, developed at T3 (Sub-Urban) Density or higher. Variance: a ruling that would permit a practice that is not consistent with either a specific provision or the Intent of this code (Section 1.1). Variances shall be processed as a primary variance by the board of zoning appeals as established in Section 64-1888. See Section 1.5. Warrant: a ruling that would permit a practice that is not consistent with a specific provision of this code, but that is justified by its Intent (Section 1.1). Warrants shall be processed as an administrative variance by the community development director as established in Section 64-1885. See Section 1.5. Work-Live: a Mixed Use unit consisting of a Commercial and Residential Function. It typically has a substantial Commercial component that may accommodate employees and walk-in trade. The unit is intended to function predominantly as work space with incidental Residential accommodations that meet basic habitability requirements. See Live-Work. (Syn: Live-With.) Yield: characterizing a Thoroughfare that has two-way traffic but only one effective travel lane because of parked cars, necessitating slow movement and driver negotiation. Also, characterizing parking on such a Thoroughfare. i To Inset (at right) Maximum Two-Story— Building Height Zone To Inset (below) I T2 ■ Church T2 T4 Open .... ..1 City of Alpharettta ODevonshire Farms WY z a OMadhbNa U grlhanY Send Rd Inset Forsyth County City of Alpharettta Legend _ T6 _ T5 T5 -Limited I! T4 -Open T4 T3 T2 Special District Civic Building Site _ Civic Space Proposed Greenway Thoroughfares Existing A -Grid Existing B -Grid Proposed Thoroughfare Rd Maximum Twelve -Story n Building Height Zone (excludes indicated area an Deerfield Parkway) _ Miles 0 0.125 0.25 0.5 J Regulating Plan - V6 DEERFIELDIHIGHWAY 9 FORM -BASED CODE April 5, 2013 Prepared byTunnell-Spangler-Walsh &Associates Thlamap p.d..d peing dau p—Ed. by the Clry d Mil—, FWl County, N.Afl n Replond Commisalon, 1..1d _ by T --p-&, Walsh & Associates. and d- pudic sources. Data are not guaranteed. MIeLTON'6 ESTABLISHED200G RZ13-03 - Prepared for the City of Milton Mayor and City Council Meeting on April 22, 2013 Staff Recommendations reflected in red. Page 1 DIVISION 5A. - DEERFIELD PLAN OF THE HIGHWAY 9 OVERLAY DISTRICT Subdivision I. - In General Subdivision II. - Development Standards Subdivision III. - Architectural Design Subdivision I. - In General RZ13-03 - Prepared for the City of Milton Planning Commission Meeting on February 26, 2013 Page 2 Subdivision I. - In General Sec. 64-1100. - Purpose and intent. Sec. 64-1101. - Applicability. Sec. 64-1102. - Design review board. Sec. 64-1100. - Purpose and intent. The mayor and city council hereby declares it to be the purpose and intent of this division to recognize that the Deerfield Plan is located in the southeast portion of the City of Milton and serves as the primary commercial, office, and high densit y residential development within the city. In addition, the area was master planned with a specific aesthetic that is consistent throughout the area. It is the city's intent to preserve and encourage this aesthetic that includes, but is not limited to, lan dscaping, buildings, and parking, A site's natural assets and its relationship to its immediate surroundings should have a significant influence on the design. The Deerfield Plan is based on the physiographic features of the land, and each individual development parcel or project within the Deerfield Plan should realize this point and incorporate existing site specific characteristics such as vegetation, topography, hydrology and views. Topography, vegetation and hydrology are closely interrelated and have a direct effect on each other. Disruption to any one element will have repercussions to the others, which must be carefully considered. The inherent qualities existing within the Deerfield Plan can and should be incorporated into site planning and design efforts. (Ord. No. 11-04-92, § 1, 4-25-2011) Sec. 64-1101. - Applicability. (a) The Deerfield Plan is a section of the State Route 9 Overlay District that applies to all parcels as represented in the map titled "Deerfield Area." If standards are not specified in the State Route 9 Overlay District, then this zoning ordinance shall apply. If standards are not specified in the Deerfield Area section, then standards of the State Route 9 Overlay District shall apply. (b) Whenever provisions of this division conflict with this zoning ordinance or any other city ordinances, or regulations, these standards shall prevail. (Ord. No. 11-04-92, § 1, 4-25-2011) Sec. 64-1102. - Design review board. The city overlay district design review board, as set forth in section 64-1120 of this zoning ordinance shall review all plans for development except detached single -family residential in the Deerfield Area for compliance with the standards herein prior to the approval of a land disturbance permit, building permit or demolition perm it for both residential and nonresidential structures. The design review board shall only make recommendations to the board of zoning appeals for primary variances. (Ord. No. 11-04-92, § 1, 4-25-2011) RZ13-03 - Prepared for the City of Milton Planning Commission Meeting on February 26, 2013 Page 3 Subdivision II. - Development Standards Sec. 64-1103. - Circulation and parking. Sec. 64-1104. - Natural vegetation areas. Sec. 64-1105. - Street tree specifications. Sec. 64-1106. - Pedestrian circulation. Sec. 64-1107. - Building setbacks and heights. Sec. 64-1103. - Circulation and parking. Guidelines for vehicular circulation and parking consider the safety and aesthetic factors relati ve to the movement of vehicles in order to minimize conflicts between vehicles and pedestrians, to limit paved areas and to screen and soften the visual impact of parking areas, both interior and edges. (a) Surface parking: (1) Minimum space between buildings and parking: 20 feet. (2) Minimum space between peripheral parking and right-of-way or adjacent property: 30 feet except for retail-zoned land which shall have a 50-foot minimum buffer (consisting of a 25- foot undisturbed buffer and a 25-foot nonimpervious surface buffer). (3) At least one, nine-foot-wide minimum landscape island shall be provided for every 15 parking spaces. (4) Minimum size of tree islands, nine-foot width. Does not count as open space unless larger than 500 square feet. (5) Curbing (continuous concrete) required in all parking areas. (6) Tree quantities and sizes must meet those required by the Tree Preservation Ordinance in chapter 60, article II unless otherwise required by section 64-1105 (7) Screening and other planting requirements in section 64-1092 (8) Spaces at perimeter curbs may be shorted to account for car overhang. Consider appropriate landscape and/or sidewalk width adjacent to such overhang. (9) Divided parking areas into sections with capacities of not more than 200 cars each, separated by landscape buffer areas at least 20 feet wide. (b) Parking structures: (1) Exterior design must be architecturally harmonious with development. (2) Screening at perimeter of deck shall be provided at grade level so that vehicles are screened up to a height of three feet six inches. (3) Any ramp drive entry or exit from a parking structure shall end a minimum of 25 feet from the side property line, 50 feet from front property line and 45 feet from rear property line. (4) All parking spaces must be delineated with painted lines. (Ord. No. 11-04-92, § 1, 4-25-2011) RZ13-03 - Prepared for the City of Milton Planning Commission Meeting on February 26, 2013 Page 4 Sec. 64-1104. - Natural vegetation areas. All established, forested areas are to remain undisturbed unless approval for any changes to vegetation is obtained as a part of the design review process. Natural ar eas will be required to be preserved in certain locations. These areas may occur along parkways, roadways, streams and drainage features, hedgerows, to serve as a buffer between dissimilar land uses and for visual and/or noise attenuation. Such areas will be preserved as natural (undeveloped) reserves. These areas will require the following procedures: (a) Clearing limit lines of natural areas and specimen trees to be preserved shall be clearly delineated on all plans; (b) Trees or vegetative areas that are to remain undisturbed shall be protected with an orange fence. Such fencing shall provide adequate protection for all trunks branches and root systems, prior to the use of grading equipment. Fencing shall not be removed until commencement of landscape planting. (c) When areas of natural vegetation occur within 20 feet of the point of intersection of vehicular drives and streets, vehicular drives and pedestrian walks or two or more drives or streets, the vegetation shall be limited to a height not to exceed three feet, or in the case of trees, no branches below six feet. (d) In general, areas of natural vegetation may be cleared of undergrowth; however, the limit and extent of such clearing must be reviewed and approved by the city arborist prior to commencement of such work. (e) All landscape areas (greater than 500 square feet) or natural areas constitute open space. A minimum of 30 percent unobstructed open space is required upon each land parcel, except as specified for multi-residential: (1) Forty percent aggregate floor maximum for all buildings and parking; (2) Twenty-five percent unobstructed space (landscape surface ratio); (3) Twelve dwelling units per acre gross density. (Ord. No. 11-04-92, § 1, 4-25-2011) Sec. 64-1105. - Street tree specifications. Street trees shall be provided along the road frontages as follows: (a) Deerfield Parkway shall have Willow Oak, planted just behind the right-of-way spaced 50 feet on center. (b) Morris Road and McGinnis Ferry Road shall have Legacy Sugar Maple 50 feet on center planted just behind the right-of-way. (c) Webb Road shall have October Glory and Red Sunset Maples 50 feet on center planted just behind the right-of-way. (The species should alternate in groups of three trees.) (d) Road "B" cul-de-sac shall have October Glory Red Maple planted just behind the right-of-way spaced 50 feet on center. (e) Windward Parkway and GA Highway 9 frontage shall have a combination of October Glory and Red Sunset Maples with flowering cherries and dogwood. These plantings and layouts must be pre-approved by the owner and landscape architect prior to installation. RZ13-03 - Prepared for the City of Milton Planning Commission Meeting on February 26, 2013 Page 5 (f) All street trees shall be a minimum of five-inch caliper at the time of planting. All layouts must be approved by owner and landscape architect prior to installation. (Ord. No. 11-04-92, § 1, 4-25-2011) Sec. 64-1106. - Pedestrian circulation. Sidewalks for primarily pedestrian use shall have an unobstructed width of at least six feet and shall be provided as per city standard. All sidewalks shall meet a ccessibility standards for disabled users as required by appropriate government authorities. When multiple uses are anticipated on the same walk/trail, the width shall be increased to minimize conflicts between the various users. Twelve-foot widths are recommended in such instances, with an eight-foot minimum, to accommodate multiple uses: (a) Special requirements for pedestrian circulation: (1) Multifamily development shall incorporate pedestrian walkways throughout, including pedestrian circulation in public right-of-ways adjacent to each property. (2) All commercial areas shall provide adequate pedestrian circulation within the parcel development, as well as the public right-of-way pedestrian circulation network adjacent to each property. (b) Sidewalk specifications: All landowners shall provide for street trees along the road frontages as follows: (1) Deerfield Parkway shall have installed, along all frontages of properties, a sidewalk along the eastern side and bike path along the western side. (2) The sidewalk shall be a minimum of six feet in width and meander along the trees, Each site must maintain at least a 20-foot landscape buffer from the back of the meandering sidewalk. (3) The bike path shall also meander among the street trees similar to the picture below. RZ13-03 - Prepared for the City of Milton Planning Commission Meeting on February 26, 2013 Page 6 (4) All properties fronting Morris Road shall have a sidewalk five feet in width and meandering through street tree plantings. (5) Crosswalks shall be installed along with handicap ramps as required by the city. (6) Bike paths will not be permitted on Morris Road. (7) All bike paths and sidewalks shall be constructed of 2,800 psi concrete with light broom finish, control joints at five feet on center, and expansion joints eight feet on center. (8) All edges, control joints and expansion joints shall have a 1¼ picture frame tooled and light broom finish. (Ord. No. 11-04-92, § 1, 4-25-2011) Sec. 64-1107. - Building setbacks and heights. (a) All parcels that front Deerfield Parkway, Morris Road, and Webb Road shall meet the underlying zoning district requirements for building setbacks and not the State Route 9 Overlay District Standards. (b) There shall be a maximum of two stories with a maximum height of 30 feet from average finished grade to the bottom of the roof eave, excluding Morris Road and Deerfield Parkway. (Ord. No. 11-04-92, § 1, 4-25-2011) RZ13-03 - Prepared for the City of Milton Planning Commission Meeting on February 26, 2013 Page 7 Subdivision III. - Architectural Design Sec. 64-1108. - Exterior building materials and roof design. Secs. 64-1109—64-1118. - Reserved. Sec. 64-1108. - Exterior building materials and roof design. (a) The exterior wall materials of all nonresidential buildings located on Morris Road, Webb Road and Deerfield Parkway shall include brick, stone, pre-cast concrete, wood, glass and granite. (b) Roof-mounted mechanical equipment, vents and stacks shall be screened. (c) Long runs of exposed ductwork, pipes, conduit or other similar items are prohibited. (d) Any appurtenances that must be roof -mounted shall be located and screened so they are not visible from any point at ground level. Where possible, the appur tenances shall be grouped and enclosed by screens that are designed to be compatible with the building architecture. The screens shall be set back from the roof edge at a distance of no less than their height. (e) All rooftop appurtenances shall be painted to be compatible with the building architecture. (f) Rooftop solar collectors, skylights, and other potentially reflective rooftop building elements shall be designed and installed in a manner that prevents reflected glare and obstruction of views of other sites and structures. Structural elements shall be screened. (g) Roofing material and color shall be compatible with building and surroundings. (Ord. No. 11-04-92, § 1, 4-25-2011) RZ13-03 - Prepared for the City of Milton Planning Commission Meeting on February 26, 2013 Page 8 RZ13-03 - Prepared for the City of Milton Planning Commission Meeting on February 26, 2013 Page 9 STATE ROUTE 9 OVERLAY DISTRICT MAP RZ13-03 - Prepared for the City of Milton Planning Commission Meeting on February 26, 2013 Page 10 RZ13-03 - Prepared for the City of Milton Planning Commission Meeting on February 26, 2013 Page 11 DEERFIELD PLAN MAP RZ13-03 - Prepared for the City of Milton Planning Commission Meeting on February 26, 2013 Page 12 Secs. 64-1109—64-1118. - Reserved. STATE OF GEORGIA ORDINANCE____ COUNTY OF FULTON RZ13-03 AN ORDINANCE TO DELETE ARTICLE VII, DIVISION 5A-DEERFIELD PLAN OF THE HIGHWAY 9 OVERLAY DISTRICT AND CONCURRENTLY ADOPT A NEW ARTICLE XX, DEERFIELD/HWY 9 FORM BASED CODE, CHAPTER 64 OF THE CITY OF MILTON ZONING ORDINANCE (CHAPTER 64 OF THE CITY CODE OF ORDINANCES) BE IT ORDAINED by the City Council of the City of Milton, GA while in a regularly called council meeting on April 22, 2013 at 6:00 p.m. as follows: SECTION 1. That the Ordinance relates to deleting Article VII, Division 5A-Deerfield Plan of the Highway 9 Overlay District in its entirety and to concurrently adopt a new Article XX, Deerfield/Hwy 9 Form Based Code which includes provisions for Transfer of Development Rights, Article of Chapter 64 of the Zoning Ordinance, which includes a Deerfield/Hwy 9 Regulating Plan Map, and; SECTION 2. That the harmonious and orderly growth of the Deerfield/Hwy 9 area should be secured through form based codes, and that this newly created article includes intent, applicability, process, warrants and variances, and transfer of development rights, and; SECTION 3. Is hereby adopted and approved; and is attached hereto as if fully set forth herein, and; SECTION 4. All ordinances, parts of ordinances, or regulations in conflict with the terms of this ordinance are hereby repealed. SECTION 5. That this Ordinance shall become effective upon its adoption. ORDAINED this the 22nd day of April, 2013 __________________ Joe Lockwood, Mayor Attest: ___________________________ Sudie AM Gordon, City Clerk (Seal) HC7ME OF `THEBEST QUALITY OF LIFE IN GEORGIA' M1 LTONI* E5TAL31,15H£D 2006 CITY COUNCIL AGENDA ITEM TO: City Council FROM: City Manager DATE: April 15, 2013 AGENDA ITEM: Consideration of U13-011VC13-07 — Birmingham Highway (SR 372) East Side, Luca Gianturco for a Use Permit for one baseball field and an 8,800 square foot barn. A concurrent variance is also requested to delete the 75 foot buffer and 10 foot improvement setback adjacent to AG - 1 /Residentially used property and provide a 50 foot setback along the north and east property lines. [Section 64-114(3)(b)]. MEETING DATE: Monday, April 22, 2013 Regular City Council Meeting. BACKGROUND INFORMATION: (Attach additional pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: APPROVED CITY ATTORNEY APPROVAL REQUIRED: () YES C1 TY A TTORNEY RE VIEW REQ U1RED: () YES APPROVAL BY CITY ATTORNEY () APPROVED PLACED ON AGENDA FOR: 0"10 713 REMARKS: ®. Youm- PHONE: 678.242.2500 1 FAX: 678.242.2499� lain -k WMI info@cItyofmiltnnga.us I www.cityofmiltnnga.us 13000 Deerfield Parkway, Suite 107 1 Milton GA 30004 () NOT APPROVED {/yr'NO NO �) NOT APPROVED ,Green *Cutified Community * cityof L0,14%, the sr+aa5, W6WO L.—' Ez}lits 0 -- CERTIFIEQ $ROME — ��j Q��L Page 1 of 6 ORDINANCE NO. PETITION NO. U13-01/VC13-02 STATE OF GEORGIA COUNTY OF FULTON AN ORDINANCE TO APPROVE A USE PERMIT FOR A RECREATIONAL FIELD (BASEBALL FIELD) WITH CONDITIONS (SEC. 64-1828) LOCATED ON THE EAST SIDE OF BIRMINGHAM HWY AND CONTAINING 4.815 ACRES AS DESCRIBED IN THE ATTACHED MEETS AND BOUNDS SURVEY BE IT ORDAINED by the City Council for the City of Milton, Georgia while in regular session on April 22, 2013 at 6:00 p.m. as follows: SECTION 1. That the Zoning Ordinance of the City of Milton be amended, to be changed so that the following property located on the east side of Birmingham Hwy, consisting of a total of approximately 4.815 acres as described in the attached meets and bounds survey, a Use Permit for a recreational field (baseball field) with conditions, attached hereto and made a part herein; ALL THAT TRACT or parcel of land lying and being Land Lot 414 the 2nd District 2nd Section, City of Milton, Fulton County, Georgia; and SECTION 2. That the Use Permit zoning listed in the attached conditions of approval, be approved under the provisions Chapter 64, Article IX, Division 5, Sec. 64-1828 of the Zoning Ordinance of the City of Milton; and SECTION 3. That the property shall be developed in compliance with the conditions of approval as attached to this ordinance. Any conditions hereby approved (including any site plan) do not authorize the violation of any district regulations; and SECTION 4. That all ordinances or part of ordinances in conflict with the terms of this ordinance are hereby repealed; and SECTION 5. This Ordinance shall become effective upon adoption by the Mayor and City Council and the signature of approval of the Mayor. Page 2 of 6 ORDAINED this 22nd day of April, 2013. Approved: ______________________ Joe Lockwood, Mayor Attest: ________________________________ Sudie AM Gordon, City Clerk (Seal) Page 3 of 6 RECOMMENDED CONDITIONS If this petition is approved by the Mayor and City Council, it should be approved for a USE PERMIT for Recreational Field (Sec. 64-1828) CONDITIONAL subject to the owner’s agreement to the following enumerated conditions. Where these conditions conflict with the stipulations and offerings contained in the Letter of Intent, these conditions shall supersede unless specifically stipulated by the Mayor and City Council. 1) To the owner’s agreement to restrict the use of the subject property as follows: a) One (1) baseball field and building at a density of 1,828 gross fl oor area per acre zoned or a total of 8,800 square feet, whichever is less. 2) To the owner’s agreement to abide by the following: a) To the site plan received by the City of Milton Community Development Department on February 5, 2013. Said site plan is conceptual only and must meet or exceed the requirements of the Zoning Ordinance and these conditions prior to the approval of a Land Disturbance Permit. Unless otherwise noted herein, compliance with all conditions shall be in place prior to the issuance of the first Certificate of Occupancy. 3) To the owner’s agreement to the following site development considerations: a) Provide a 75 foot undisturbed buffer and 10 foot improvement setback adjacent to the north, east, and south property lines. b) Provide a recorded cross-easement between the subject property and the property to the north for pedestrian access. c) No outside loudspeakers permitted on the site. d) No outdoor lighting, including lighting for the field, permitted on the site. e) No concessions permitted within the proposed 8,800 square foot building or new or temporary structures or vehicles used for concessions. Page 4 of 6 f) Comply with all required ADA (Americans with Disabilities) site and building requirements and other building code requirements for the baseball field and 8,800 square foot building. Page 5 of 6 Site Plan Submitted February 5, 2013 Page 6 of 6 Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 1 of 16 U13-01/VC13-02 PROPERTY INFORMATION ADDRESS East side of Birmingham Hwy DISTRICT, LAND LOT 2/2, 414 OVERLAY DISTRICT Northwest Fulton Overlay EXISTING ZONING AG-1 (Agricultural) ACRES 4.814 EXISTING USE Currently under development for a baseball field PROPOSED USE Baseball Field and 8,800 square foot storage/practice building OWNER/APPLICANT Luca Gianturco ADDRESS 15615 Birmingham Hwy Milton, GA 30004 REPRESENTATIVE Scott Reece Brumbelow & Reese and Associates ADDRESS 13685 Hwy 9 Milton, GA 30004 PHONE 770-475-6817 COMMUNITY DEVELOPMENT RECOMMENDATION – MARCH 26, 2013 U13-01 – APPROVAL CONDITIONAL VC13-02 – DENIAL PLANNING COMMISSION RECOMMENDATION – MARCH 26, 2013 U13-01 – APPROVAL CONDITIONAL - 4-1 VC13-02 – APPROVAL CONDITIONAL - 4-1 INTENT A request for a Use Permit (Sec. 64-1828) for a baseball field and 8,800 square foot barn/building on the subject site which contains 4.815 acres. A concurrent variance is also requested to delete the 75 foot buffer and 10 foot improvement setback adjacent to AG- 1/Residential use property and provide a 50 foot setback along the north and east property lines. (Section 64-1141(3)(b)) Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 2 of 16 Based on the deliberations at the March 26, 2013 Planning Commission Meeting the following items were discussed: 1) The intensity of use of the site; how many teams will play, will there be tournaments, future building of the 8,800 square foot building? The applicant stated that there will not be tournaments held at the site but only a handful of teams playing the “home” team. Also, there would be batting and pitching facilities inside the proposed building. The construction of the building would not occur for at least a year. 2) Will there be dugouts or bleachers for the field? The applicant stated that in the beginning there would not be either dugouts or bleachers and asked what the preference of the Planning Commission would be regarding these two items. 3) What would be the hours of operation including the future practice building? The applicant stated that it would be open only during daylight hours for both the field and practice field. 4) The Americans with Disabilities Act (ADA) requirements for the proposed baseball field and future building. Staff responded that they would need to meet the ADA standards as directed by the Building Official. 5) Location of restroom facilities. Staff stated that based on the fact that the nearest restroom is more than 500 feet away, an alternative must be provided. The Building Official has stated that an ADA compliant portable restroom would meet the requirement until a permanent facility is constructed. The Planning Commission made the following Recommended Conditions: a) Provide evidence that all adjacent land owners have no opposition to the deletion of the buffer and replace with the 50 foot setback as proposed and that the agreed upon landscape plan with Mr. Bateman be spread on the record. (See page 14 of this report.) b) At the time the building is constructed, restroom facilities be constructed at that time. c) Hours of operation are limited to daylight hours. Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 3 of 16 LOCATION MAP Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 4 of 16 CURRENT ZONING MAP Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 5 of 16 FUTURE LAND USE PLAN Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 6 of 16 SITE PLAN SUBMITTED FEBRUARY 5, 2013 Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 7 of 16 SUBJECT SITE: The subject site is a 4.814 acre tract of AG-1 (Agricultural) zoned land, located on the east side of Birmingham Hwy and is a part of a larger tract of AG-1 (Agricultural) zoned land. A grading permit has been issued on the subject site for the construction of a baseball field. BACKGROUND: A grading permit was issued by the Community Development Department on May 29, 2012 for this subject site as well as an adjoining parcel to the south. The plan proposed additional pasture/paddock areas for agricultural uses as well as a building pad for future green houses which are all permitted on AG-1 (Agricultural) zoned property. On August 27, 2012 a revision to the grading permit was submitted to substitute a baseball field for the paddock on the eastern portion of the site. At that time, Community Development’s Plan Review Staff was informed that the baseball field would be for personal use of the property owner. This limited use of the baseball field would not require any additional zoning actions. After the revision to the grading permit was approved, the Community Development Department was informed that the proposed baseball field would be utilized by players other than the owner and his family. Staff informed the applicant that a Use Permit for Recreational Fields would be required to allow the use of the field by others other than his personal use. SITE PLAN ANALYSIS Based on the applicant’s site plan submitted to the Community Development Department on February 5, 2013, Staff offers the following considerations: Use Permit Standards Section 64-1828 – Recreational Fields (a) Required district. All. This section includes, but is not limited to, soccer, softball, baseball, polo, football, cricket, etc. Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 8 of 16 (b) Standards. Standard Staff Comment 1. Permitted curb cut access shall not be from a local street. In Compliance – Birmingham Hwy is a Major Arterial 2. A minimum 50 foot buffer and ten foot improvement setback shall be provided adjacent to residential districts or AG-1 districts used for single family dwellings. The Northwest Fulton Overlay District development standards requires that a 75-foot undisturbed buffer and 10 foot improvement setback, shall be located adjacent to all AG-1 zoning districts and all property zoned, used, or developed for residential uses pursuant to Sec. 64-1141.3.b. Whenever provisions in this division conflict with any other articles in this zoning ordinance, or other city ordinances, or regulations, the provisions of this division shall prevail. (Sec. 64-1119(13)c.) Not in Compliance – Please see the requested concurrent variance, VC13-02 discussed below. 3. Loudspeakers/paging systems are prohibited adjacent to residentially used property. In Compliance- The applicant has indicated in the letter of intent that there shall be no loudspeakers/paging systems. 4. The hours of operation shall be limited to daylight hours when said facility is located adjacent to residential districts or AG-1 districts used for single family dwellings. In Compliance – The applicant has indicated in the letter of intent, there shall be no outside lighting on the site. Northwest Fulton Overlay District Requirements VC13-02 – To delete the 75 foot buffer and 10 foot improvement setback adjacent to AG-1/Residential used property and provide a 50 foot setback along the north and east property lines. (Section 64-1141(3)(b)). Section 64-1141 (3) (b.) of the Northwest Fulton Overlay District requires a 75 foot undisturbed buffer, with a 10 foot improvement setback, located adjacent to all AG-1 (Agricultural) zoning districts and all property zoned, used, or developed for residential uses. Staff notes that although the south property line is not mentioned, even though the adjacent property is owned by the applicant, a concurrent variance will be needed for this south property line. The City Arborist has offered the following in his comments; “Area for the use permit initially had nearly 100% coverage of mixed vegetation consisting of Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 9 of 16 pines and hardwoods. Said area has been nearly completely denuded under previous permit indicating pasture and personal recreation field and additional greenhouses.” It appears that if the applicant had indicated that the baseball field would be used for others, and a Use Permit was applied for prior to the permitting and construction of the field, at least a portion of the required buffers would be intact. In addition, the applicant has not provided credible evidence demonstrating compliance with subsections 1 through 4 as follows: “1) Relief, if granted, would not offend the spirit or intent of this zoning ordinance; 2) There are such extraordinary and exceptional situations or conditions pertaining to the particular piece of property that the literal or strict application of this zoning ordinance would create an unnecessary hardship due to size, shape or topography or other extraordinary and exceptional situations or conditions not caused by the variance applicant; 3) Relief, if granted, would not cause a substantial detriment to the public good and surrounding properties; and 4) That the public safety, health, and welfare are secured, and that substantial justice is done”. Based on this statement, Staff recommends DENIAL of VC13-02 along the north, east and south property lines. Staff notes that the applicant will need to provide “tree density calculations” for the site as described below under comments from the City Arborist. Building Size, Height, and other Structure Design The site plan proposed an 8,800 square foot storage/ practice building built to look like a barn. Staff notes that the building must comply with all the Northwest Fulton Overlay Standards and be submitted to the City of Milton Design Review Board prior to the issuance of a building permit from the Community Development Department. The applicant does not state the height of the proposed building, but that the Overlay District states there shall be a maximum height limit of two stories with the maximum height 30 feet from average finished grade to the bottom of the roof eave, pursuant to Sec. 65-1145(4). The site plan also indicates that the dimensions of the barn will be 80 feet by 110 feet. The Overlay District requires that for every 80 feet of building length on a single face, there shall be variation in the exterior, pursuant to Sec. 65-1145(5). OTHER SITE PLAN CONSIDERATIONS Parking Requirements Per Section 64-1410, off street parking, a recreation field requires 50 parking spaces. In the applicant’s letter of intent, it states that the parking will be provided on the adjoining parcel zoned C-1 (Community Business) to the north which is also owned by the applicant. On that parcel, there are a total of 102 gravel parking spaces and five handicapped parking spaces. Therefore, the site Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 10 of 16 plan meets the minimum required number of parking spaces. Staff notes that a handicapped parking space will be required closer to the baseball field. Staff notes that where the limits of the use permit are located along th e north property line does not allow for sufficient area for pedestrians to access the baseball field based on the fact there is a 50 foot undisturbed buffer along the east property line of the commercial parcel. The applicant has proposed a crossing further to the west that would not encroach into the undisturbed buffer and provide a cross easement between the commercially zoned property, adjacent AG-1 property to the area designated as the Use Permit for the baseball field. The site plan does not indicate any restroom facilities on the site. The Building Official has stated that per code, restrooms must be provided within 500 feet of the field. The applicant has stated that the participants will go to the facilities on the commercial property. This is a greater distance than what is required. A portable bathroom facility is acceptable if it is ADA compliant. When the proposed 8,800 square foot structure is built, bathroom facilities will be included in the building. Staff will also include a condition that there shall not be any concession stands within the proposed 8,800 square foot building or any new structures/vehicles either permanent or temporary on the subject site used for concessions. Based on the applicant’s letter of intent, conditions will be included to prohibit outside lighting of any type as well as loudspeakers. PUBLIC INVOLVEMENT On February 27, 2013 the applicant was present at the Community Zoning Information Meeting held at the Milton City Hall. There were approximately 6 members of the community in attendance. Their concerns included the intensity of the use from the public and the absence of vegetative screening adjacent to single family residences Public Participation Plan and Report The applicant has met the requirements of the Public Participation Plan and Report. The Public Participation meeting was held at Scottsdale Farms on Monday, March 4 between the hours of 5:30 p.m. and 8:00 p.m., with three people in attendance. They had the following issues: 1) Lack of screening at the southeast corner of field. 2) Number of people using field, frequency of use, times of use. 3) Stormwater run-off direction and treatment. The Public Participation Report was submitted on March 5, 2013 by the applicant. Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 11 of 16 City of Milton Design Review Board Meeting – March 5, 2013 If the field is open to the public, ADA access from parking lot will be required Plans should include an agreement, to himself, for shared parking and use of bathroom. Environmental Site Analysis The proposed site does not contain floodplain, wetlands, steep slopes, or sensitive plant and animal species. The applicant also states that there are no streams on the subject property; however, there is a very small section of the stream buffer associated with a stream on the adjacent northern property. The baseball field will not impact this buffer. The site plan indicates compliance with the required city and state stream buffers and non-impervious setback. The proposed use will not impact any historical or archeological entities. City of Milton Fire Marshal No comments at this time. City Arborist Area for use permit initially had nearly 100% coverage of mixed vegetation of pines and hardwoods. Said area has been nearly completely denuded under previous permit indicating pasture and personal recreation field and additional greenhouses. Commercial use of the property requires 30 Tree Density Units (TDUs) per acre. 4.81 acres would require 144.3 tree density units to remain on site, planted on site, a combination of both, or in lieu of planting, the dollar amount to be determined by the City Arborist may be placed in the city tree fund. Use Permit Considerations In the interest of the public health, safety and welfare, the Mayor and City Council may exercise limited discretion in evaluating the sites proposed for a use that requires a Use Permit. In exercising such discretion pertaining to the subject use, the Mayor and City Council shall consider each of the following as outlined in Sec. 64-1552 of the Zoning Ordinance; Use Permit Considerations. Staff has reviewed said items pertaining to the subject use, and, offers the following comments: Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 12 of 16 A. Whether the proposed use is consistent with the land use or economic development plans adopted by the Mayor and City Council: The City of Milton 2030 Comprehensive Plan recommends that the subject site be developed as Agricultural, Equestrian, and Estate Residential (AEE). The property is zoned AG-1 (Agricultural) which is an appropriate zoning district within the character area. A use permit for a recreational field is permitted within the AG-1 (Agricultural) district. B. Compatibility with land uses and zoning districts in the vicinity of the property for which the use permit is proposed; North of the subject site is zoned C-1 (Community Business) and developed with a retail nursery; further north, east and south is zoned AG-1 (Agricultural) developed with scattered single family residences. To the west of the subject site is zoned AG-1 (Agricultural) with a veterinary clinic, church and scattered single family residences. If developed in accordance with Staff’s Recommended Conditions and the provisions of the Zoning Ordinance, the proposed baseball field may be compatible with land uses and zoning districts in the area. Therefore, Staff recommends approval of U13-01. C. Whether the proposed use may violate local, state and/or federal statutes, ordinances or regulations governing land development; The proposed use may not violate any known local, state and/or federal statutes, ordinances or regulations governing land development if approved with the recommended conditions. D. The effect of the proposed use on traffic flow, vehicular and pedestrian, along adjoining streets; The proposed use should not create congestion along Birmingham Hwy if approved based on the fact that access is derived via the commercial zoned and developed parcel to the north. E. The location and number of off-street parking spaces; A baseball field requires 50 parking spaces and there are a total of 102 gravel parking spaces and five handicapped parking spaces. Therefore, the site plan meets the minimum required number of parking spaces. Staff notes that a handicapped parking space will be required closer to the baseball field. F. The amount and location of open space; The applicant’s site plan indicates that almost the entire subject site within the boundary of the use permit is developed with the exception of the Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 13 of 16 required undisturbed buffers along the north, east and south property lines. G. Protective screening; If developed in accordance with the requirements of the Zoning Ordinance, the areas replanted to buffer standards may provide adequate screening to the adjacent AG-1 (Agricultural) zoned and residentially used properties. H. Hours and manner of operation; The applicant has indicated in the letter of intent that the baseball facility will be in use only during daylight hours. I. Outdoor lighting; The applicant has indicated in the letter of intent that there will be no outdoor lighting or lighting of the baseball field. A condition will be included that will reflect there shall be no lighting of the baseball field. J. Ingress and egress to the property. The applicant’s site plan indicates ingress and egress will be via the parking lot of the adjoining C-1 (Community Development) zoned and developed property which has an existing curb cut on Birmingham Hwy. CONCLUSION The proposed baseball field, if developed with Staff Recommendations, meets the requirements and development standards of the requested Use Permit. The applicant has not demonstrated the need for the requested concurrent variance to reduce the 75 foot buffer and 10 foot improvement setback to a 50 foot setback. Therefore, Staff recommends DENIAL of VC13-02 and APPROVAL CONDITIONAL of U13-01. Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 14 of 16 Mr. Bateman’s planting plan Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 15 of 16 RECOMMENDED CONDITIONS If this petition is approved by the Mayor and City Council , it should be approved for a USE PERMIT for Recreational Field (Sec. 64-1828) CONDITIONAL subject to the owner’s agreement to the following enumerated conditions. Where these conditions conflict with the stipulations and offerings contained in the Letter of Intent, these conditions shall supersede unless specifically stipulated by the Mayor and City Council . 1) To the owner’s agreement to restrict the use of the subject property as follows: a) One (1) baseball field and building at a density of 1,828 gross floor area per acre zoned or a total of 8,800 square feet, whichever is less. 2) To the owner’s agreement to abide by the following: a) To the site plan received by the City of Milton Community Development Department on February 5, 2013. Said site plan is conceptual only and must meet or exceed the requirements of the Zoning Ordinance and these conditions prior to the approval of a Land Disturbance Permit. Unless otherwise noted herein, compliance with all conditions shall be in place prior to the issuance of the first Certificate of Occupancy. 3) To the owner’s agreement to the following site development considerations: a) Provide a 75 foot undisturbed buffer and 10 foot improvement setback adjacent to the north, east, and south property lines. b) Require 144.3 tree density units to remain on site, planted on site, a combination of both, or in lieu of planting, the dollar amount to be determined by the City Arborist may be placed in the City Tree Fund. c) Provide a recorded cross-easement between the subject property and the property to the north for pedestrian access. d) No outside loudspeakers permitted on the site. e) No outdoor lighting, including lighting for the field, permitted on the site. f) No concessions permitted within the proposed 8,800 square foot building or new or temporary structures or vehicles used for concessions. Prepared by the Community Development Department for the Mayor and City Council Meeting on April 22, 2013 4/17/2013 U13-01/VC13-02 Page 16 of 16 g) Comply with all required ADA (Americans with Disabilities) site and building requirements and other building code requirements for the baseball field and 8,800 square foot building. Page is too large to OCR. ORDINANCE NO._______ PETITION NO. U13-01/VC13-02 STATE OF GEORGIA COUNTY OF FULTON AN ORDINANCE TO APPROVE A USE PERMIT FOR A RECREATIONAL FIELD (BASEBALL FIELD) WITH CONDITIONS (SEC. 64-1828) LOCATED ON THE EAST SIDE OF BIRMINGHAM HWY AND CONTAINING 4.815 ACRES AS DESCRIBED IN THE ATTACHED MEETS AND BOUNDS SURVEY BE IT ORDAINED by the City Council for the City of Milton, Georgia while in regular session on April 22, 2013 at 6:00 p.m. as follows: SECTION 1. That the Zoning Ordinance of the City of Milton be amended, to be changed so that the following property located on the east side of Birmingham Hwy, consisting of a total of approximately 4.815 acres as described in the attached meets and bounds survey, a Use Permit for a recreational field (baseball field) with conditions, attached hereto and made a part herein; ALL THAT TRACT or parcel of land lying and being Land Lot 414 the 2nd District 2nd Section, City of Milton, Fulton County, Georgia; and SECTION 2. That the Use Permit zoning listed in the attached conditions of approval, be approved under the provisions Chapter 64, Article IX, Division 5, Sec. 64-1828 of the Zoning Ordinance of the City of Milton; and SECTION 3. That the property shall be developed in compliance with the conditions of approval as attached to this ordinance. Any conditions hereby approved (including any site plan) do not authorize the violation of any district regulations; and SECTION 4. That all ordinances or part of ordinances in conflict with the terms of this ordinance are hereby repealed; and SECTION 5. This Ordinance shall become effective upon adoption by the Mayor and City Council and the signature of approval of the Mayor. ORDAINED this 22nd day of April, 2013. Approved: ______________________ Joe Lockwood, Mayor Attest: ________________________________ Sudie AM Gordon, City Clerk (Seal) RECOMMENDED CONDITIONS If this petition is approved by the Mayor and City Council, it should be approved for a USE PERMIT for Recreational Field (Sec. 64-1828) CONDITIONAL subject to the owner’s agreement to the following enumerated conditions. Where these conditions conflict with the stipulations and offerings contained in the Letter of Intent, these conditions shall supersede unless specifically stipulated by the Mayor and City Council. 1) To the owner’s agreement to restrict the use of the subject property as follows: a) One (1) baseball field and building at a density of 1,828 gross floor area per acre zoned or a total of 8,800 square feet, whichever is less. 2) To the owner’s agreement to abide by the following: a) To the site plan received by the City of Milton Community Development Department on February 5, 2013. Said site plan is conceptual only and must meet or exceed the requirements of the Zoning Ordinance and these conditions prior to the approval of a Land Disturbance Permit. Unless otherwise noted herein, compliance with all conditions shall be in place prior to the issuance of the first Certificate of Occupancy. 3) To the owner’s agreement to the following site development considerations: a) Provide a 75 foot undisturbed buffer and 10 foot improvement setback adjacent to the north, east, and south property lines. b) Require 144.3 tree density units to remain on site, planted on site, a combination of both, or in lieu of planting, the dollar amount to be determined by the City Arborist may be placed in the City Tree Fund. c) Provide a recorded cross-easement between the subject property and the property to the north for pedestrian access. d) No outside loudspeakers permitted on the site. e) No outdoor lighting, including lighting for the field, permitted on the site. f) No concessions permitted within the proposed 8,800 square foot building or new or temporary structures or vehicles used for concessions. g) Comply with all required ADA (Americans with Disabilities) site and building requirements and other building code requirements for the baseball field and 8,800 square foot building. Site Plan Submitted February 5, 2013 A HOME OF 'f i1E fit ST OUAL11Y OF LIFE IN GEOnt: I -,,' M - I- LTON' ESTABLISHED 2007 TO: City Council CITY COUNCIL AGENDA ITEM DATE: April 15, 2013 FROM: City Manager AGENDA ITEM: Consideration of T13-01 —AT&T and American Towers, LLC and AT&T Mobility Corporation, 14295 Birmingham Highway, Ellen Smith for a new 140 foot tall (145 foot including screening tree branches) and related antennas and equipment wireless telecommunications facility designed as a tree. MEETING DATE: Monday, April 22, 2013 Regular City Council Meeting. BACKGROUND INFORMATION: (Attach additional pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: (APPROVED (} NOT -APPROVED CITY ATTORNEY APPROVAL REQUIRED: () YES XNO CI TY A TTORNEY RE VIEW REQUIRED: () YES KNO APPROVAL BY CITY ATTORNEY () APPROVED (} NOT APPRO VED PLACED ON AGENDA FOR: [{Z Z t3 REMARKS: 4 p a * L:ertifieci PHONE: 578.242,2500 I FAX: 67$.242.2499 , denwirNEA City of info@cifyofmlltonga.us I www.cliyofmiltonga.us CDi1"IVi< S.L U.t1 ,j Educs •1•n-H.nQ �/,r 1N11'.A Su'fanab.'o [v�n� 13000 Deerfield Parkway, Suite 107 I Milton GA 30004 CERTIFIED BRONZE — AI'TORNFYS AT LAW 100 GALLERIA PARKWAY, SUITE 1800 ATLANTA, GEORGIA 30339-5960 TELEPHONE 770-956-9600 FACSIMILE 770-956-1490 Mien W. Smith e-mail esmith@hnzw.com March 12, 2013 BY E-MAIL ONLY {Robyn.Macdonaldna,cityofmiltonaa.Us) Ms. Robyn MacDonald Principal Planner, City of Milton Community Development Department 13000 Deerfield Parkway, Suite 107F Milton, Georgia 30004 Re: City of Milton New WTF1 'Permit Application T13-01 (the "Application") Request for Withdrawal Without Prejudice Dear Robyn: As you know; last Tuesday, March 5, 2013, the City of Milton requested that AT&T consider a redesign of an existing WTF located at 330 Batesville Road (the "Batesville Road Facility") as an alternative to the proposed Facility. AT&T had considered the Batesville Road Facility prior to filing the Application, but structural and height constraints, among other technical considerations, prohibited AT&T's collocation upon such Facility. In an effort to give all parties including, without limitation, the City, AT&T, Crown Castle USA (the current owner of the Batesville Road Facility), the opportunity to fully explore and potentially permit a proposed redesign of the Batesville Road Facility, Applicant hereby respectfully requests approval to withdraw the referenced Application without prejudice to its rights to re -file an application for new WTF at the Birmingham Highway Property. We understand that this request will be placed on the agenda for approval of withdrawal without prejudice at the April I I Planning Commission and the April 22 Mayor and City Council hearings. Also, as a result of this withdrawal request, Applicant will not conduct the previously advertised balloon test on April 6, 2013, and Applicant has requested that the Milton Herald run a "Notice of Cancellation" in next week's newspaper. Finally, with respect to the previously scheduled CZIM set for tomorrow evening, given that such a meeting is not required by the Wireless Ordinance, we respectfully request that the City cancel such meeting. Please confirm that Applicant need not attend tomorrow night's CZIM. ' Capitalized terms not otherwise defined herein shall have the meanings ascribed to them in Applicant's February 4, 2013 Letter of Intent. 3306111/1971-28 HOLT NES' ZATCOEIF & WASSERMAN, LLP City of Milton March 12, 2013 Page 2 of 2 Please contact me with any questions. Thank you. cc: Scott W. Peters, Esq. (Triple Crown Estates) Mr. Thomas Spahr (Richmond Glen HOA) Mr. Jim Grissett (all by e-mail only) 336611 111971-28 HOME 0F''.,11-'- 6E_SI QL!AI !'1 Y C:F ..! = I`1 GF0RC lA' m.I-LTON* ESTABL15HED 2006 TO: City Council CITY COUNCIL AGENDA ITEM DATE: April 15, 2013 FROM: City Manager AGENDA ITEM: Consideration of RZI3-08 —To adopt a new Use Permit within Article IX, Division 5, Miscellaneous Uses, Section 64-1840 — Barns or Riding Areas. MEETING DATE: Monday, April 22, 2013 Regular City Council Meeting. BACKGROUND INFORMATION: (Attach additiar?al pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: KAPPROVED () NOT APPROVED CITY ATTORNEY APPROVAL REQUIRED: K YES () NO CITY ATTORNEY REVIEW REQUIRED: ( YES (} NO APPROVAL BY CITY ATTORNEY V} APPRO VED () NO T APPRO VED PLACED ON AGENDA FOR: REMARKS: 411f P�IY YE PHONE. 678.242.25C1D FAX: 678.242.2499 Green p * c,,,&,,dwixrEn cAi y nF infoQcitmyolmiltonge.us i www. Community I Erhics 13000 Deerfield Parkway, Suite 107 1 Milton GA 30DD4 - CERTIFIrE0f6RONZE To: Honorable Mayor and City Council Members From: Kathleen Field, Community Development Director Date: Submitted on April 2, 2013 for the April 22, 2013 Regular Meeting (April 8, 2013 First Presentation and April 15, 2013 for Council Work Session) Re: Consideration of the approval of RZ13-08 – To adopt a new Use Permit within Article IX, Division 5, Miscellaneous Uses, Section 64-1840 – Barns or Riding Areas Consideration of the approval of RZ13-09 - To amend Chapter 64, Zoning Ordinance, Article I, In General, Sec. 64-1 Definitions as it pertains to Barns and Riding Areas Department Recommendation: The Community Development Department recommends approval of the above listed text amendments as discussed below. Executive Summary: The Mayor and City Council approved a text amendment to the AG-1 (Agricultural) district as it pertained to the location of barns at their March 19, 2012 meeting. For certain situations, barns and riding areas are required to obtain a Use Permit from the City Council. The first text amendment, RZ13-08, is a new Use Permit for Barns or Riding Areas. A copy of the AG-1 (Agricultural) district that highlights the situations in which a Use Permit is required is included in the packet. Concurrently, new definitions are needed for a barn and a riding area to further clarify the new Use Permit. This is covered in the second text amendment, RZ13-09. Funding and Fiscal Impact: None anticipated. Alternatives: There are no alternatives to approving this text amendment. Legal Review: Paul Frickey - Jarrard & Davis (April, 2013) Concurrent Review: None Attachment(s): Text Amendments and Ordinances for RZ13-08 and RZ13-09 RZ13-08 – Text Amendment prepared for the Mayor and City Council Meeting on April 22, 2013. Sec. 64-1840. – Barns or Riding Areas (1) Required district. AG-1. (As required by Sec. 64-415) (2) Standards. a. A minimum 75 foot setback is required for parking when the principal structure is a riding area. b. Hours of operation shall commence no earlier than 7:00 a.m. and cease by 10:00 p.m. when the principal structure is a barn or riding area. c. A covered riding area or barn shall not exceed the maximum height of 40 feet. d. Loudspeakers or public address systems are prohibited. e. A maximum continuous sound level of 60 dBA and a maximum peak sound level of 75 dBA shall not be exceeded at property lines of adjacent residential districts or AG-1 districts used for single-family dwellings. f. When lighting is utilized on the property, it shall conform to Article II, Division 7, of the Zoning Ordinance. STATE OF GEORGIA ORDINANCE____ COUNTY OF FULTON RZ13-08 AN ORDINANCE TO ADOPT A NEW USE PERMIT WITHIN ARTICLE IX, DIVISION 5, MISCELLANEOUS USES, SECTION 64-1840 – BARNS OR RIDING AREAS, CHAPTER 64 OF THE CITY OF MILTON ZONING ORDINANCE (CHAPTER 64 OF THE CITY CODE OF ORDINANCES) BE IT ORDAINED by the City Council of the City of Milton, GA while in a regularly called council meeting on April 22, 2013 at 6:00 p.m. as follows: SECTION 1. That the Ordinance relates to adopting a new Use Permit within Article IX, Division 5, Miscellaneous Uses, Section 64-1840 – Barns or Riding Areas, and; SECTION 2. Is hereby adopted and approved; and is attached hereto as if fully set forth herein, and; SECTION 3. All ordinances, parts of ordinances, or regulations in conflict with the terms of this ordinance are hereby repealed. SECTION 4. That this Ordinance shall become effective upon its adoption. ORDAINED this the 22nd day of April, 2013 __________________ Joe Lockwood, Mayor Attest: ___________________________ Sudie AM Gordon, City Clerk (Seal) HOME OF 'f r {f f,i'SJ C�I,AI !TY OF LIFE IN GEGRG1W M I LTON* TO: City Council ESTABLISHED 2006 CITY COUNCIL AGENDA ITEM DATE: April 15, 2013 FROM: City Manager AGENDA ITEM: Consideration of RZ13-09 — To Amend Chapter 64, Zoning Ordinance, Article I, In General, Sec. 64-1 Definitions as it pertains to Barns and Riding Areas. MEETING DATE: Monday, April 22, 2013 Regular City Council Meeting. BACKGROUND INFORMATION.- (Attach additional pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: (APPROVED CITY ATTORNEY APPROVAL REQUIRED: YES CITY ATTORNEY REVIEW REQUIRED: YES APPROVAL BY CITY ATTORNEY KAPPROVED PLACED ON AGENDA FOR: t) y -2- -113 REMARKS: () NOT APPROVED () NO () NO 91* YOM - PHONE: 678.242.2500 i FAX: 678.242,2499 lueinwaao 'Green -OW ; Ce,rified * WIIIMEA C�3 infocityofmlltonga.us I www.cityofmiltonga.us Community I' y s hiI* 13000 Deerfield Parkway, Suite 107 1 Milton GA 30004 - CERTIFIED BRONZE - 411'q4�` To: Honorable Mayor and City Council Members From: Kathleen Field, Community Development Director Date: Submitted on April 2, 2013 for the April 22, 2013 Regular Meeting (April 8, 2013 First Presentation and April 15, 2013 for Council Work Session) Re: Consideration of the approval of RZ13-08 – To adopt a new Use Permit within Article IX, Division 5, Miscellaneous Uses, Section 64-1840 – Barns or Riding Areas Consideration of the approval of RZ13-09 - To amend Chapter 64, Zoning Ordinance, Article I, In General, Sec. 64-1 Definitions as it pertains to Barns and Riding Areas Department Recommendation: The Community Development Department recommends approval of the above listed text amendments as discussed below. Executive Summary: The Mayor and City Council approved a text amendment to the AG-1 (Agricultural) district as it pertained to the location of barns at their March 19, 2012 meeting. For certain situations, barns and riding areas are required to obtain a Use Permit from the City Council. The first text amendment, RZ13-08, is a new Use Permit for Barns or Riding Areas. A copy of the AG-1 (Agricultural) district that highlights the situations in which a Use Permit is required is included in the packet. Concurrently, new definitions are needed for a barn and a riding area to further clarify the new Use Permit. This is covered in the second text amendment, RZ13-09. Funding and Fiscal Impact: None anticipated. Alternatives: There are no alternatives to approving this text amendment. Legal Review: Paul Frickey - Jarrard & Davis (April, 2013) Concurrent Review: None Attachment(s): Text Amendments and Ordinances for RZ13-08 and RZ13-09 RZ13-09 – Text Amendment prepared for the Mayor and City Council Meeting on April 22, 2013. Sec. 64-1 – Definitions Barn means a structure housing livestock. Riding area means an area utilized for equestrian purposes including practice sessions, shows, etc. which may or may not be covered or with or without designated seating structures. STATE OF GEORGIA ORDINANCE____ COUNTY OF FULTON RZ13-09 AN ORDINANCE TO AMEND SECTION 64-1 OF THE CITY OF MILTON ZONING ORDINANCE (CHAPTER 64 OF THE CITY CODE OF ORDINANCES) TO CREATE NEW DEFINITIONS, “BARN” AND “RIDING AREA” CONTAINED WITHIN THIS SECTION BE IT ORDAINED by the City Council of the City of Milton, GA while in a regularly called council meeting on April 22, 2013 at 6:00 p.m. as follows: SECTION 1. That the amendment of Section 64-1, definitions of the City of Milton Zoning Ordinance is hereby adopted and approved; and is attached hereto as if fully set forth herein, and; SECTION 2. All ordinances, parts of ordinances, or regulations in conflict herewith are repealed. SECTION 3. That this Ordinance shall become effective upon its adoption. ORDAINED this the 22nd day of April, 2013 __________________ Joe Lockwood, Mayor Attest: ___________________________ Sudie AM Gordon, City Clerk (Seal) 0 HOME OF "-1F BEST QLIALITY C7F LIFE: ii: L�FIOP =1A' I ILT ON ESTABL1SHED2006 CITY COUNCIL AGENDA ITEM TO: City Council FROM: City Manager DATE: April 15, 2013 AGENDA ITEM: Consideration of a Conflict Waiver Regarding Jarrard & Davis, LLP's Representation of the City of Milton in Relation to Brooks Land, Inc., Debtor /Jordan Lubin, Movant, v. Forsyth County, Georgia, Forsyth Tax Commissioner, City of Milton, Georgia, PNC Bank, N.A. MEETING DATE: Monday, April 22, 2013 Regular City Councit Meeting, BACKGROUND WFORMATlON: (Attach additional pages if necessary) See attached memorandum APPROVAL BY CITY MANAGER: APPROVED (} NOTAPPROVED CITY ATTORNEY APPROVAL REQUIRED: ) YES (} NO CITY ATTORNEY REVIEW REQUIRED: K YES (} NO APPROVAL BY CITY ATTORNEY (APPROVED (} NOT APPROVED PLACED ON AGENDA FOR: d�z z l3 REMARKS: ® it Your .k -jo" PHONE: 678.242,2500 1 FAX: 578.242.2499 �AwaIo ,-Green info@cityofmlltonga.us I www.cliyofmiltonga.us WINKER Community EriY«5 Community WeY ���•S�r•ranaa�r: [n•i�fl �3-.7?, {i 13000 Deerfield Parkway, Suite 107 1 Milton GA 30004 — CERTIFIED BRONZE -- ❑ 1 WAIVER OF CONFLICT WHEREAS, the City of Milton, Georgia (“City”) is a municipal corporation of the State of Georgia; and WHEREAS, Forsyth County (“Forsyth”) is a political subdivision of the State of Georgia; and WHEREAS, Cherokee County (“Cherokee”) is a political subdivision of the State of Georgia; and WHEREAS, the City, Forsyth and Cherokee are now, and have been, represented by the law firm of Jarrard & Davis, LLP; and WHEREAS, the City and Forsyth are both named as respondents in that litigation (the “Litigation”) in the United States Bankruptcy Court for the Northern District of Georgia, Atlanta Division styled as In Re: Brooks Land, Inc., Debtor / Jordan Lubin, Trustee, Movant, v. Forsyth County, Georgia, Forsyth County Tax Commissioner, City of Milton, Georgia, PNC Bank, N.A., as successor-in-interest to First Capital Bank, Empire Financial Services, Inc., Pillar Development, Inc., The Manor Community Association, Inc., and The Manor Golf and Country Club, LLC, Respondents, Case Number 12-72441, Chapter 7, Judge Mullins, Contested Matter; and WHEREAS, Cherokee is listed in the Certificate of Service regarding the Litigation and has been served copies of filings in the Litigation; and WHEREAS, the Trustee in the Litigation has filed a Motion for Order Approving 1) the Sale, Transfer and Assignment of 20250 Gallons Per Day of Sewer Capacity to the Ryland Group, Inc. Free and Clear of Liens, Claims and Encumbrances; and 2) Assumption and Assignment of Debtor’s Obligations Under Sewer and Reuse Water Services Agreement for the 2 Manor Water Reuse Facility to the Ryland Group, Inc. with regard to Certain Real Property Owned by the Ryland Group, Inc. (the “Motion”); and WHEREAS, in its capacity as Forsyth’s Attorney, Jarrard & Davis, LLP, is the proper entity to represent Forsyth in the Litigation by preparing and filing a response to the Motion in order to address certain errors of fact contained in the Motion; and WHEREAS, the City recognizes that Jarrard & Davis, LLP’s representation of Forsyth County in the Litigation, and its simultaneous representation of the City and Cherokee, could result in the appearance of a potential conflict of interest; and WHEREAS, it appearing that the Mayor and Council of the City of Milton, Georgia has considered this issue, has been apprised of all potential conflicts, and has had the opportunity to retain separate counsel to discuss. NOW THEREFORE, in light of the above, the Mayor and Council of the City of Milton, Georgia does hereby waive any apparent or potential conflict of interest arising from or attributable to JARRARD & DAVIS, LLP’S representation of Forsyth County in the Litigation and its simultaneous representation of the City and Cherokee in the same matter. This 22nd day of April 2013. CITY OF MILTON, GEORGIA BY:______________________________________ Joe Lockwood, Mayor