Public Hearing on Proposed

2016 Budget
November 17, 2015

2016 Proposed Budget Public

Hearing
In accordance with O.C.G.A. 36-81-5 (f):
Notice advertising this public hearing was published The Champion on
October 22.
Notice of the public hearings was posted to Citys website on October 22.
The previous public hearing was held on November 10. This is the second
public hearing, and the Council is expected to vote to adopt a 2016 budget
on toady.

2016 Proposed Budget Totals $32.9

Fund
FY2015
FY2016
Difference
% Chg.
million
General Fund

$19,644,400

$ 20,840,230

$ 1,195,830

6.1%

2,500

18,020

15,520

620.08%

Streetlight Special Revenue

404,551

475,000

70,449

17.4%

Enhanced 911

938,333

1,025,500

87,167

9.3%

453,453

453,453

n/a

Hotel Motel Tax Fund

1,800,000

1,800,000

-0-

0.0%

HOST Fund

6,300,000

4,850,000

-1,450,000

-23.0%

541,487

816,036

761,889

1,407.1%

2,307,447

2,631,589

324,142

14.0%

$ 31,451,378

$ 32,909,828

$ 1,458,450

4.6%

Confiscated Funds

Special Tax District #1

Debt Service
Stormwater Utility
Totals

2016 Proposed Budget Includes the

following:
Funding for a COLA and/or merit increase totaling 3% of employee
compensation. Cost $131,000.

There is no increase in the cost of City provided medical and other insurance
benefits. There is also no change in carriers or benefit coverage.
The 2016 millage rate for the General Fund is projected to remain the same as
that adopted by the City Council in June, 2015 2.74 mills.
General Fund property taxes revenues are projected based on a 3% growth in the
Citys tax digest. This represents an additional $193,000 in property tax
revenues above 2015.
The millage rate for the Special Tax District is projected to rise to 6.45 mills, as
projected in the initiation of the taxing district.

Items not in the $20.8 million 2016 Proposed

General Fund Budget

Mayor-Council allotments
Conversion of IT contract to City staf
CityWorks/Meritage migration
Three (3) Traffic Officers (car & equipment)
Various Small Equipment (Police)
SUV and Utility Van (equipped; Lab &
Training)
After School/Day Camp program
Event/Marketing Coordinator
Pickup Truck (Parks & Rec)
Plans Coordinator

Cost of $125K
Savings of
$45K
Cost of $151K
Cost of $373K
Cost of $145K
Cost
Cost
Cost
Cost
Cost

of
of
of
of
of

$120K
$204K
$52K
$25K
$59K

Items considered and not in the $20.8 million

2016 Proposed General Fund Budget

Economic Development Specialist

Admin Assistant (HR & Asst. City Manager)
Computer replacements (City start-up)
Vehicle replacement fund (2013)

Cost
Cost
Cost
Cost

of
of
of
of

$74K
$56K
$60K
$100K

Items in the proposed $20.8 million 2016

Proposed General Fund Budget

Purchase of Open Records application

Cost
Internal Audit
Cost
Repair and Maintenance (Public Works)
Cost
(potholes, curbs, sidewalks, signs (non-HOST))
Capital Improvements/Small Equipment
(Parks)
Cost
City management of pool/aquatic program
Cost
(1 Coordinator, 6 Pool Managers, & 15 Lifeguards)
(net of contract cost of $114,000)

Transfer to E911 Supplement

Cost

of $10K
of $18K
of $525K
of $50K
of $8K
of $305K

2016 General Government Totals $5.8

Departments
FY2016
Difference
Notes or % Chg.
million FY2015
Mayor-Council

$ 353,741

$ 149,061

1,087,103

972,489

<114,614> Add HR Manager (Finance); reduce Prof

Svcs and Other Purch Svcs

262,115

247,995

<14,120> Eliminate Contingency ($5K); Reduction

in Supplies

2,211,758

2,209,706

Law/Legal

650,000

500,000

Information Technology

551,021

971,557

Communications

322,858

146,921

<175,937> Eliminate 1 position; reduction in Prof

Svcs, Repairs & Maint, Newsletter costs

Non-department

791,487

555,500

<235,987> Change debt svc; Supplement E911

$ 6,230,083

$ 5,753,229

City Manager
City Clerk
Admin & Finance

General Government

$ Eliminate Allocation ($125K);reduction

<204,680> in Other Purchases

<2,052> Transfer HR Manager to City Manager;

Change in Facilities Mgmnt contract/
staf
<150,000> Reduction in proposed legal services
420,536

Shift various software maintenance to

departments; under budgeted 2015
contracts.

<476,854> -7.6%

2016 Housing and Development Totals

$2.8 million
Departments

FY2015

FY2016

Community
Development

$ 2,245,979

$ 2,768,394

Housing and
Development

$ 2,245,979

$ 2,768,394

Difference

Notes or % Chg.

$ 522,415 2015 budgeted a staf of four (director,

asst. director, and 2 planners); Current
staf of eleven. Added admin assistant,
fire marshal, 3 land inspectors, 1
planner, and 1 civil engineer. Also
acquired 3 vehicles ($60K) in 2015.
$ 522,415 23.3%

2016 Public Safety Totals $8.2

million
Departments

FY2015

FY2016

Police

$ 7,700,680

$ 8,243,306

Public Safety

$ 7,700,680

$ 8,243,306

Difference

Notes or % Chg.

$ 542,626 Seventy-three (73) full-time and three

(3) part-time employees; Increase in
Repairs and Maint. and Transfers Out
for Debt Svc ($514K originally budgeted
in non-Department)
$ 542,626 7.0%

2016 Public Works Totals $1.4

million
Departments

FY2015

FY2016

Public Works

$ 1,213,770

$ 1,427,382

Public Works

$ 1,213,770

$ 1,427,382

Difference

Notes or % Chg.

$ 213,612 Reduced personnel cost ($392K) for

2015 positions not filled; Increased nonHOST funding (Repair & Maint - $480K;
Traffic Signals - $35K; ROW Maint $40K)
$ 213,612 17.6%

2016 Judicial Totals $695.5

thousand
Departments

FY2015

FY2016

Municipal Court

$ 575,845

$ 695,466

Judicial

$ 575,845

$ 695,466

Difference

Notes or % Chg.

$ 119,621 Staffing for two judges; Increase

funding for indigent defense and
solicitor services ($68K); Increase in
Technical Services ($48K) for
interpreters and software application
maintenance; Annual building rent (1/2)
under budgeted in 2015 ($80K); Onetime cost of software ($117K) in 2015
$ 119,621 20.8%

2016 Culture & Recreation Totals

$1.95 million
Departments
Parks and Recreation

FY2015

FY2016

Difference

$ 1,678,045

$ 1,952,453

Notes or % Chg.

$ 274,408 Added $75K for Repair and Maint (nonHOST) not in the 2015 budget; Increase
in Small Equipment ($10K), Site
Improvements ($15K), Building
Improvements ($15K), Machinery &
Equipment ($5K), and Furniture &
Fixtures ($5K)
Program Mod:
Added Athletic/Aquatics Manager (fulltime) and Seasonal Pool Staf (6 Pool
Managers and 15 Lifeguards) - $118K;
Ofset by eliminating contract for pool
program management ($114K)

Tourism
Culture & Recreation

$ 1,678,045

$ 1,952,453

0 No 2015 adopted budget; Eliminated

one position
$ 274,408 16.4%

Confiscated Funds
Forfeiture revenues that have completed the adjudication process, and are
available to cooperating intergovernmental agencies (police department).
Utilized by the police department to support community policing and programs.
Revenues
Forfeitures

2015

Expenses
Police

Diference

%Chg

$ 2,500

$ 18,000

$ 15,500

20

20

$ 2,500

$ 18,020

$ 15,520

Investment Income
Totals

2016

2015
$ 2,500

2016
$ 18,020

Diference
$ 15,520

620.0%
n/a
620.8%

%Chg
620.8%

Streetlighting Special Revenue

Fund
Formerly
revenues (charges for service charges) and expenses (Public Works,
electric bills) of the General Fund.

Streetlighting Districts have been established to provide lighting. We propose a

separate fund to provide for a streetlighting program and to fund program
initiatives.
Revenues

2015

2016

Streetlighting
Assessments

$ 404,351

$ 475,000

Expenses

2015

2016

Utilities
-Electricity

$ 400,000

$ 475,000

Diference
70,649

Diference
75,000

%Chg
17.4%

%Chg
18.9%

Enhanced 911 Special Revenue

Fund
Revenues are derived principally from surcharges on phone (wired and cellular)
services at $1.50 per month.
The City has a contract with ChattComm to provide emergency call services.
Revenues
E911 Charges

2015

Expenses
Payments to Provider

Diference

%Chg
-23.3%

$ 938,333

$ 720,000

$<218,333>

305,500

305,500

n/a

$ 938,333

$ 1,025,500

$ 87,167

9.3%

Transfer In Gen Fund

Totals

2016

2015

2016

$ 938,333 $ 1,025,500

Diference
$ 87,167

%Chg
9.3%

Special Tax District #1 Special

Revenue
Fund
Revenues are derived from (1) property taxes on taxable property in the district
and (2) allocation (12.65%) of funds advanced by a principal tax-exempt property
owner in the district. A special millage rate supports operations.
Police (five officers) and inspection services are provided in the district.
Revenues
Property Taxes

2015
$

2016
0

Defrayment of Cost
Totals

0
$

Expenses
District Services

2015
$

Diference

$ 397,809

$ 397,809

55,644

55,644

$ 453,453

$ 453,453

2016
0 $ 453,453

Diference
$ 453,453

%Chg
n/a
n/a
n/a
%Chg
n/a

Hotel Motel Special Revenue

Revenues
are derived from monthly excise tax on the occupants of hotels and
Fund
motels in the City. The current rate is 5% of the cost of lodging

At the 5% rate, 60% of the proceed are available (transferred) to the General Fund
for unrestricted purposes. The balance or 40% must promote tourism geared to
occupying the hotels and motels which are subject to the tax..
Revenues
Hotel Motel Taxes

2015

2016

$ 1,800,000

$ 1,800,000

Diference

%Chg

0.0%
0

Expenses

2015

2016

$
720,000

$ 720,000

Transfer to General Fund

1,080,000

1,080,000

Totals

$
1,800,000

$ 1,800,000

Diference
$

%Chg
0

0.0%

0.0%

n/a

HOST Special Revenue Fund

Revenues are derived distribution of sales taxes by the State in accordance with the
O.C.G.A. 48-8-104(d)(2). DeKalb County determines the tax relief to be provided
by the tax (no less than 80%) to residents (homesteads). It then balances or
reconciles the cost of providing County services to the cities versus unincorporated
county residents. Utilizing the ratio of County to City net homestead digest and
differences in applicable millage rates, it distributes the sales tax proceeds in six
equal payments. Any funds then remaining, are distributed based on the gross
(overall) digest of the cities and the County.
In 2015, the ratios changed and the cost of services provided to unincorporated
residents increased and thus the difference in unincorporated and city (i.e.
Brookhaven) millage rates decreased. As a result, the City expects to receive
about $1.5 million less (budgeted $6.3 million) than anticipated for 2015 HOST.

HOST Special Revenue Fund

Revenues
HOST Taxes

Expenses
Cap Projects Public Safety

2015
$
6,300,000
2015

2016
$
4,850,000
2016

Diference

%Chg

$
-1,450,000

-23.0%

Diference

%Chg

$
115,000

$
250,000

$
135,000

117.4%

Cap Projects Pubic Works

3,124,000

2,000,000

-1,124,000

-36.0%

Cap Projects Parks & Recreation

3,061,000

2,600,000

-461,000

-15.1%

Capital Outlay

$
6,300,000

$
4,850,000

$
-1,450,000

-23.0%

HOST Special Revenue Fund

Parks and Recreation
Shade Structure/Ashford Park Playground
Briarwood Park Bridge
Parks Master Plan/Stakeholders
Balance of Parks projects/initiatives
Capital Outlay

30,000
70,000
500,000
2,000,000

$ 2,600,000

Debt Service
Revenues are derived from
transfer-in from applicable General Fund departments
Fund
(Finance and Police) to provide for payment of principal and interest on various
capital leases.
Revenues
Transfer In General Fund
Expenses

2015
$

2016

791,792

$ 816,036

2015

2016

Technology Equipment

$
211,500

$ 211,482

Police Cars (57)

541,487

Police Radios
Police Cars (3)
Totals

Diference
$

%Chg

24,244

Diference

%Chg

-18

0.0%

539,777

-1,710

-0.3%

38,985

38,985

0.0%

25,792

25,792

n/a

24,244

3.1%

$ 791,792

816,036

3.1%

Stormwater Utility
Revenues are derived
principally from residential and commercial assessments
Fund

based on Equivalent Runoff Units (ERU). The average impervious area of single
family is considered 1 ERU. Fees are base on the cost per ERU, with commercial
properties paying for multiple ERUs.
The funds are used to maintain and construct stormwater and rain run-off devices
in the City.
Revenues
Stormwater Fees

2015

2016

$ 2,307,447

$ 1,775,000

$<532,447>

856,589

<324,122>

$ 2,307,447

$ 2,631,589

$ <324,142>

2015

2016

Diference

Reserves
Totals
Expenses
Expenses &
Acquisitions

$ 2,307,447 $ 2,631,589

Diference

$ <324,142>

%Chg
-23.1%
n/a
-14.0%
%Chg
-14.0%