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HomeMy WebLinkAboutORDINANCE NO. 07-09-45STATE OF GEORGIA COUNTY OF FULTON ORDINANCE NO. 07-09-45 AN ORDINANCE OF THE MAYOR AND COUNCIL OF THE CITY OF MILTON, GEORGIA, TO ADOPT THE FISCAL 2008 BUDGET FOR EACH FUND OF THE CITY OF MILTON, GEORGIA APPROPRIATING THE AMOUNTS SHOWN IN EACH BUDGET AS EXPENDITURES, ADOPTING THE SEVERAL ITEMS OF REVENUE ANTICIPATIONS, PROHIBITING EXPENDITURES TO EXCEED APPROPRIATIONS, AND PROHIBITING EXPENDITURES TO EXCEED ACTUAL FUNDING AVAILABLE. WHEREAS, the City Manager of the City of Milton has presented a proposed fiscal year 2008 Budget to the City Council on each of the various funds of the City; and WHEREAS, each of these budgets is a balanced budget, so that anticipated revenues equal proposed expenditures for each fund; and WHEREAS, the fiscal year 2008 budget provides a financial plan for the PON government, establishing appropriations for each operating department in order to extend I services; m NOW, THEREFORE BE IT ORDAINED that this budget, "Exhibit A" attached hereto and by this reference made a part hereof this ordinance shall be the City of Milton's fiscal year 2008 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 20`� day of September, 2007. Tina D'Aversa, Councilmember Attest: e ette R. Marchiafava, City Clerk (Seal) CITY OF MILTON, GEORGIA By:. Joe Lockwo " d ayor Rick Mohrig, Cou= ber Page 2 of 2 City of Milton 13000 Dee" September 20, 2007 To the Mayor, City Council and the Citizens of Milton: We are pleased to present the City of Milton's Annual Budget for fiscal year 2008. The objective of the City's budget is to provide a management tool in which our local government can unite its budgeting efforts to provide quality services while operating under available resources. The process results in the updating of the City's on-going financial plan and provides a vehicle in which management decisions can be made as a result of the formulation of the respective data. BUDGET PROCESS AND OVERVIEW The fiscal year 2008 budget process began in June with distribution of historical data and forms to all the department directors. Each department formulated budgets in three major areas; maintenance & operating, operating initiatives, and capital project requests. Concurrent with departmental budgeting, finance staff completed the first draft of a salary/benefits budget as well formulated initial revenue estimates. In late -July, each department director met with the City Manager to review the maintenance and operating budget. The senior staff also met as a group to review and prioritize operating initiatives and capital projects, with the goal being the development of a staff priority list to present to council for recommendation and discussion. Departmental maintenance and operating requests and the staff priority list was used to formulate the first draft of a balanced budget. This draft was presented to the City Council during a workshop setting on August 9th. Subsequent to the first workshop, council members submitted their input on operating initiatives and capital projects and the budget underwent several additional drafts in preparation for the next workshop. The budget was again at the August 23rd council workshop, where a list of project to be funded was finalized. This process has resulted in a balanced budget for fiscal year 2008 as presented in this memo. As required by Georgia law on local government budgets, citizen input will be solicited during the process of adopting the budget through publicly advertised meetings. The legally required public hearings on the budget will be held on September 6, 2007, with the first reading of the ordinance and the second ordinance reading and final adoption occurring on September 20, 2007. As set forth in the City of Milton Charter, the millage rate used in establishing the balanced budget for fiscal year 2007 is 4.731 mills. On those same publicly advertised hearing dates, will also be the reading and adoption of an ordinance reaffirming the City's need to continue to collect the 911 surcharge on wired and wireless telephone service. This ordinance is a state law requirement each year as it pertains to O.C.G.A. § 46-5-134(d)(3). KEY BUDGET FACTORS, ISSUES, AND PRIORITIES The foundation for the fiscal year 2008 budget is based on four key financial factors. • Sustainability of existing services • Enhancement to deployment -level services through operating initiatives • Continued contribution to operating reserves • Maintaining the quality of life for constituents, citizens, and businesses through capital programming P1 Sustainability of Existing Services and Enhancements through Operatina Initiatives The fiscal year 2008 balanced budget is based on a millage rate of 4.731 mills, which is the same millage rate applied in fiscal year 2007. This budget provides financial resources for the City of Milton to sustain the current levels of service and includes areas of improved service via operating initiatives. In appropriating the resources to sustain existing services, the following are the top five revenue and expenditure sources: Representing 87.7% of total general fund revenue, the top five areas of general fund revenue are as follows: Property Tax Revenue 48.4% $8,600,544 Local Option Sales Tax 23.2% $4,123,154 Fines & Forfeitures 6.4% $1,130,559 Franchise Fees 6.2% $1,100,000 Business Occupation Tax 3.7% $ 650,000 Representing 76.5% of total general fund expenditures, the top five general fund expenditures by department are: Public Safety 42.5% $6,450,888 Public Works 11.5% $1,753,254 Operations — Information Technology 9.2% $1,401,641 Community Development 8.4% $1,273,886 Operations — Finance 4.9% $ 751,832 The top five expenditures by category are as follows: Contracted Service with CI -12M Hill 38.0% $6,778,021 City Position Salary Costs 30.5% $5,440,604 Funding for Capital Projects 8.7% $1,556,762 Capital Lease Payment 4.0% $ 711,822 Facility Lease Payments 3.8% $ 671,769 Salary and Benefits Detail The salary and benefit budget is based upon approved positions and the associated benefit program costs. A benefit enhancement of a 1% maximum match to the employee voluntary deferred compensation program is included in the salary and benefit budget. For fiscal year 2008, direct City costs for salaries/benefits is $5,453,320, with $4,363,538 appropriated for salaries and $1,089,778for benefits, making benefit costs 24.9% of the total salaries/benefit budget. The total City salary/benefits budget is 30.5% of the total operating expenditures. The budgeted components of salaries and benefits are as follows: Regular Salaries - $4,088,954 Overtime - $125,625 Holiday Pay - $148,863 FICA — $233,674 Pension - $135,907 Match to Deferred Compensation - $36,420 Group Insurance - $519,880 State Unemployment Insurance - $22,540 Workers' Compensation - $129,357 2 09/21/2007 Tuition Reimbursement - $12,000 These costs represent the following positions paid by the City: Mayor & Council City Manager City Treasurer/Operations City Clerk & Municipal Court Public Safety Budget Summary by Department Mayor and City Council 1 Full-time; 7 Part-time positions 1 Full-time position 1 Full-time position 1 Full-time position; 3 Part-time Positions 74 Full-time positions The fiscal year 2008 budget appropriation for the Mayor and Council is $396,330. This department is comprised of a Mayor, six council members, and an Executive Aide to the Mayor. Salaries of all of the positions in the Mayor/Council Department are set by City Charter. Each elected official receives an annual stipend for expenditure reimbursement. For fiscal year 2008, the Mayor's stipend is $3,000 and each council member receives a stipend of $2,000 each. City Manager The fiscal year 2008 budget appropriation for the City Manager's Department is $365,784. This appropriation includes an operating initiative of $30,000 to fund four major special events throughout the next fiscal year. The City Manager is responsible for the overall management of all city functions and operations. The City Manager's Department is comprised of the following employees: • City Manager • Project Coordinator The City Manager is a position established by the Charter and the remaining employees are employed by CH2M Hill. Ii�irrNir�wM�pli�i�INii�tM��iMiA of all City records, therefore is responsible for the records management program. The City Clerk's Department is comprised of the following employees: • City Clerk • Deputy City Clerk • Records Clerk • Administrative Assistant The City Clerk is a position established by the Charter. The remaining employees are employed by CH2M Hill. The Clerk's budget in fiscal year 2008 includes two initiatives; codification of ordinances and the purchase and installation of a digital recording system. Community Development The fiscal year 2008 budget appropriation for the Community Development Department is $1,273,886. Community Development is responsible for all planning and zoning activities, as well as inspections and code enforcement. The Community Development Department is comprised of the following employees: 3 09/21/2007 • Director of Community Development • Assistant Manager of Planning and Zoning • Two Planners • Environment Engineer/Arborist • Two Construction/Plans Review Inspectors • Code Enforcement Officer • Administrative Assistant In addition to the above CH2M Hill employees, the management of building permit issuance and inspections will be provided by a contracted service provider, who will provide the requisite staff to effectively manage the function. Community Services — Public Works The fiscal year 2008 budget appropriation for public works is $1,753,254. Public Works is responsible for transportation and road repair and maintenance activities. The public works division of the Community Services Department is comprised of the following employees: • Director of Public Works • Transportation Engineer • Field Services Manager • Field Services Technician • GIS Technician Communitv Services — Recreation and Parks Recreation and Parks is responsible for repair and maintenance of the City's parks. These activities are accomplished with the sharing of the public works field personnel. The total appropriation budget for Recreation and Parks is $418,063. Legal Services Legal services are provided to the City through a contractual relationship with Jarrard and Davis, LLP. The budget for legal services and consultation is $180,000. Municipal Court The fiscal year 2008 budget appropriation for Municipal Court is $434,805. The court staff is responsible for the operation of the City's municipal court system, scheduling, processing, and tracking all violations issued by public safety and code enforcement personnel. The Court Department is comprised of the following employees: • Court Clerk (also serving as the City Clerk) • Municipal Judge and Substitute Judge • City Solicitor • Deputy Court Clerk • One full-time Court Clerk • One part-time Court Clerk, a newly funded position in the fiscal year 2008 budget. The Municipal Judge, Solicitor and Court Clerk are positions established by the Charter. The remaining employees are employed by CH2M Hill. 4 09/21/2007 Operations Department The Operations Department is responsible for financial management, grants program, human resources management, and information technology. The Operations Department is comprised of the following employees: • Director of Operations/City Treasurer • Administrative Assistant • Finance Manager • Accountant • Budget/Procurement Coordinator • Disbursements Coordinator (payroll and accounts payable) • Revenue Specialist • Revenue Technician • Human Resources Manager • Information Technology Manager • Network/Systems Coordinator • IT Technician The City Treasurer is a position established by the Charter and the remaining employees are employed by CH2M Hill. The total appropriation budget for Operations by department is as follows: • Finance - $ 751,832 • Human Resources - $118,741. The HR budget includes funds to implement a random drug screening program for City employees • Information Technology - $1,401,641 The Operations Department will also manage the property and casualty insurance program, which is budgeted at $236,030. Program Management Program Management is responsible for the on-site management of the CH2M Hill contract as well as overall customer service operations. The fiscal year 2008 budget for program management is $309,440. Program Management staff consists of the following employees: • Program Manager • Office Manager • Citizen Responder • Receptionist Public Information Public information is responsible for all internal and external communication activities, including media relations, website management and public interaction activates. These activities are managed by a Communications Manager and the department budget is $82,360. Public Safety Department The fiscal year 2008 budget appropriation for the Public Safety Department is $6,450,888. Public safety is responsible for all police, fire, and emergency management functions. The Public Safety Department is comprised of the following employees, all of which are direct employees of the m City: 5 09/21/2007 • Public Safety Director ' Deputy Public Safety Director • Support Services Chief • Training Captain • Administrative Assistant • Four Police Patrol Lieutenants • One Police Detective Lieutenants • Fourteen Police Officers • Three Fire Captains • Twelve Fire Lieutenants • Thirty-six Firefighters Operating initiatives included in the public safety budget include: • Three Fire Lieutenants and Six Firefighters • Two Police Officers • Radar units for patrol vehicles • Shotgun weaponry for the police force • A police canine program contingent upon a donation of funds to purchase the program animal • A records management server The intergovernmental agreement with Fulton County to provide emergency 911 dispatch services for the City of Milton will stay in place and the County will continue to collect the 911 surcharge revenue in order to provide payment for dispatch services. Other Budgeted Expenditures — Non -departmental Included in the expenditure appropriations are the following: The first of five annual lease payments associated with the purchase of equipment, vehicles, and fire apparatus in the amount of $711,822. An estimated interest payment associated with the issuance of a Tax Anticipation Note in the amount of $150,000. An interfund transfer of $1,556,762 out of the General Fund and into the Capital Project Fund in order to pay for the recommended capital projects for fiscal year 2008. An interfund transfer of $150,000 out of the General Fund and into the Capital Grant Fund in order to fund the match for the transportation master plan and a contingency account for potential grant matching funds. An interfund transfer of $27,345 out of the General Fund and into the Operating Grant Fund in order to fund the match for the SAFER grant personnel. Contribution to Reserves The City's Financial Management Plan budget policy requires an operating reserve equal to two months expenditures which is approximately 16%. These funds are set aside as a reserve in case of economic downfall or catastrophic emergency, as well as a float for cash flow purposes. The policy allows five years for the City to build up to the 16% level and the fiscal year 2008 budget includes a contribution of $530,000. Combined with the 2007 contribution of $246,894, the reserves will be funded at 5% of the required 16%. The funding of the operating reserves is currently on track to be fully funded within the five year requirement. 6 09/21/2007 Maintaining the Quality of Life for Constituents. Businesses, and Citizens through Capital Proarammina The City's capital improvement program has the most visible and long-term effect on the quality of life for residential and commercial citizens and Milton's visitors. As part of the capital planning process for fiscal year 2008, first priority was given to projects that would 1) maintain or repair the City's current assets, 2) alleviate or mitigate a health/safety hazard, and 3) provide external funding toward a capital project. Secondary priority for funding considerations were projects that included long-term vision and planning for the City of Milton. The appropriation for the fiscal year 2008 capital program is $1,919,562 and is presented by the priority categories explained above. Current Asset Maintenance and Repair Pavement Management $988,541 Stormwater Maintenance $100,000 Bridges and Dams Inventory and Maintenance $ 30,000 Traffic Signs and Signals Maintenance $ 50,000 Traffic Calming $ 35,000 Renovation of fire stations on Thompson Road and Arnold Mill Road $ 50,000 Apparatus and Vehicle Reserve $ 27,000 Heath and Safety Mitigation Birmingham @ New Providence Intersection Improvement (second year funding) $170,800 External Funding Opportunity Freemanville @ Providence Intersection Improvement (second year funding) $208,500 Transportation Master Plan $100,000 Lona -term Vision and Plannin Park Development $ 90,434 Design Guidelines for Highway 9 $ 30,000 Recreation and Parks Master Plan $ 30,000 Historic Preservation Ordinance $ 20,000 Tree Preservation Ordinance $ 10,000 Other Two Police Vehicles (new officer positions) Project Contingency Account BUDGET POLICY $ 69,487 $ 10,000 Annual budgets are adopted on a basis consistent with accounting practices as defined by generally accepted accounting principles for all funds. All annual appropriations lapse at year end except capital project and grant funds, which adopt project -length budgets. CLOSING The budgetary appropriations for fiscal year 2008, as seen in the attached financial summaries represent Aaw the balancing of service and infrastructure needs with available resources. We thank our City Council, 7 09/21/2007 citizens and staff for the input and effort that has resulted in a balanced budget and financial plan for fiscal year 2008. We look forward to the upcoming year in providing the services outlined in this budget. Respectfully Submitted, Chris Lagerbloom Acting City Manager =I,,! I - II Carol R. Wolfe City Treasurer/Director of Operations 8 09/21/2007 Fiscal Year 2008 Annual Budget Appropriation General Fund Revenue and Expenditure Beginning Fund Balance: Revenues: Property Taxes L.O.S.T. Intangible Tax Motor Vehicle Tax Real Estate Transfer Tax Business & Occupation Tax Alcohol Beverage Tax Financial Institution Tax Franchise Fees Licenses & Permits Charges for Service Fines & Forfeitures Contributions & Donations Interest Other Revenues Subtotal: Other Financing Sources: Hotel/ Motel Tax Subtotal Other Financing Sources: Total Operating Revenue: Expenditures: Mayor and Council City Manager City Clerk Community Development Community Services - Public Works Community Services - Rec & Parks Legal Services Municipal Court Operations - Finance Operations - HR Operations - IT Program Manager Public Information Public Safety Non -Departmental Contribution to Operating Reserves Subtotal: Other Financing Uses: Capital Lease Payment TAN Interest I/F Transfer to Capital Project Fund I/F Transfer to Capital Grant Fund I/F Transfer to Operating Grant Fund Subtotal Other Financing Uses: Total Expenditures `"IF, Fund Balance, September 30 REVISED RECOMMENDED BUDGET BUDGET FY 2007 FY 2008 $ 6,868,142 $ 8,600,544 2,944,688 4,123,154 201,000 320,000 336,911 400,000 59,940 75,198 600,000 650,000 145,000 250,000 25,000 30,000 823,000 1,100,000 286,327 453,810 262,332 542,320 416,000 1,130,559 - 5,000 67,500 40,000 78,000 12,000 $ 13,113,840 $ 17,732,585 25,497 - 52,000 _$ 25,497 $ 52,000 $ 13,139,337 $ 17,784,585 $ 297,368 $ 396,330 548,777 365,784 171,488 485,602 927,624 1,273,886 1,730,940 1,753,254 - 418,063 170,000 180,000 329,521 434,805 2,091,793 751,832 - 118,741 - 1,401,641 - 309,440 278,039 82,360 5,630,999 6,450,888 194,000 236,030 246,894 530,000 $ 12,617,443 $ 15,188,656 $ - $ 711,822 150,000 150,000 350,000 1,556,762 21,894 150,000 - 27,345 $ 521,894 $ 2,595,929 $ 13,139,337 $ 17,784,585 9 09/21/2007 Fiscal Year 2008 Annual Budget Appropriation Capital Project Fund Revenue and Expenditure by Class EXPENDITURE REVENUE NET APPROPRIATIONS ANTICIPATIONS EFFECT Expenditure: Capital Outlay: Community Development $ 60,000 $ - $ (60,000) Public Works 1,582,841 - (1,582,841) Public Safety 146,487 - (146,487) Recreation & Parks 120,434 - (120,434) Contingency 10,000 - (10,000) Subtotal: $ 1,919,762 $ - $ (1,919,762) General Revenues: Host Fees $ - $ 187,000 $ 187,000 Solid Waste Fees - 66,000 66,000 Subtotal: $ - $ 253,000 $ 253,000 Other Financing Sources & Uses: I/F Transfer from General Fund $ - $ 1,556,762 $ 1,556,762 Budgeted Fund Balance - - 110,000 110,000 Subtotal: $ - $ 1,666,762 $ 1,666,762 Grand Total $ 1,919,762 $ 1,919,762 $ - 10 09/21/2007 N Fiscal Year 2008 Annual Budget Appropriation Hotel/Motel Fund Revenue and Expenditure Beginning Fund Balance: Revenues: Hotel/Motel Excise Tax Total Revenues: Expenditures: I/F Transfer to General Fund Total Expenditures: REVISED RECOMMENDED BUDGET BUDGET FY 2007 2008 $ 25,497 52,000 $ 25,497 $ 52,000 $ 25,497 $ 52,000 $ 25,497 $ 52,000 Fund Balance, September 30 $ Fiscal Year 2008 Annual Budget Appropriation Capital Grant Fund Revenue and Expenditure Beginning Fund Balance: Revenues: Intergovernmental Intergovernmental - Safe Routes Grant Intergovernmental - FN239 Contributions & Donations Subtotal: Other Financing Sources: I/F Transfer from General Fund Subtotal Other Financing Sources: Total Revenue: Expenditures: Capital Outlay Capital Outlay - Safe Routes Grant Capital Outlay - FN239 Contingency for Projects Total Expenditures: Fund Balance, September 30 REVISED RECOMMENDED BUDGET BUDGET FY 2007 2008 11 09/21/2007 1,030,998 - - 281,000 - 400,000 88,964 - $ 1,119,962 $ 681,000 $ 21,894 $ 150,000 $ 21,894 $ 150,000 $ 1,141,856 $ 831,000 $ 1,141,856 $ - $ - $ 281,000 $ - $ 500,000 - 50,000 $ 1,141,856 $ 831,000 11 09/21/2007 4. Fiscal Year 2008 Annual Budget Appropriation Operating Grant Fund Revenue and Expenditure Beginning Fund Balance: Revenues: Intergovernmental - Crabapple Update Intergovernmental - SAFER Contributions & Donations Subtotal: Other Financing Sources: I/F Transfer from General Fund Subtotal Other Financing Sources: Total Revenue: Expenditures: Crabapple Update SAFER Grant Total Expenditures: Fund Balance, September 30 REVISED RECOMMENDED BUDGET BUDGET FY 2007 2008 15,000 10,000 - 115,455 $ 15,000 $ 115,455 $ - $ 37,345 $ - $ 37,345 $ 15,000 $ 152,800 $ 15,000 $ 10,000 $ - $ 142,800 $ 15,000 $ 152,800 12 09/21/2007