pickens county overview of proposed budget

Proposed Budget

Fiscal Year 2022

Pickens County

Overview of Proposed Budget

FY 2022 Budget Overview

Proposed Budget

Fiscal Year 2022

I. Duties of the Budget Officer

II. FY 2022 Budget Priorities

III. FY 2022 Budget Challenges

IV. The Budget Process

V. FY 2022 Proposed Budget

VI. The Capital Projects Fund

VII. Closing Out FY 2021

Frame 2

Duties of the Budget Officer

Official Code of Georgia Annotated § 36-81-2

"Budget officer" means that local government official charged with

budget preparation and administration

for the local government.

Proposed Budget

Fiscal Year 2022

Pickens County GA Code of Ordinances Sec. 1-15

The chairperson shall submit annually to the board of

commissioners a proposed budget governing expenditures of all

county funds, including capital outlay and public works projects

for the following fiscal year.

Frame 3

FY 2022 Budget Priorities

Three

Budget

Priorities

Minimizing costs while improving services

Establish a solid foundation for growth

effective operations and long-term planning

Provide a COLA that enables our dedicated

public servants to keep pace with the rising

prices of essential goods and services

Proposed Budget

Fiscal Year 2022

Frame 4

Primary

Budget

Challenges

➔ Inflation

➔ Health Costs Pressures

➔ Increased Operational Demands

➔ COVID-19

FY 2022 Budget Challenges

Proposed Budget

Fiscal Year 2022

Frame 5

FY 2022 Budget Challenges

Overarching

Challenge

Meet the budget

priorities and challenges

within the

context of a Property Tax

Millage Rate reduction from

7.6130 to 7.4890 (1.66%)

Proposed Budget

Fiscal Year 2022

Frame 6

Budget

Process

Actions

1. Five-Year Analysis of Financial Data

2. Departmental Submissions

3. Internal Meetings

4. Public Meetings

5. Evolving Proposed Budget

The Budget Process

Proposed Budget

Fiscal Year 2022

Frame 7

Budget

Process

Hallmark

All agencies, offices, boards and

departments funded by the

Board of Commissioners

presented funding requests to

the full BOC in public hearings

The Budget Process

Proposed Budget

Fiscal Year 2022

Frame 8

Budget

Highlights

Property Tax rate reduction of 1.66%

Balanced budget with no use of Fund Balance

Most Departments’ operating budgets stayed the same

or decreased (net of salaries and allocable expenses)

Uniform COLA of 5%

Creation of Medical Cost Contingency Fund of

$515,004

Increased General Contingency Fund from $92,508 to

$200,000 (FY ’20 general contingency was $1,106,831)

FY 2022 Proposed Budget

Proposed Budget

Fiscal Year 2022

Frame 9

Proposed Budget

Fiscal Year 2022


General Fund

Revenue: $33,708,038 Exp: $ $33,708,038

Water & Sewer

Revenue: $2,914,016 Exp: $2,914,016

Airport

Revenue: $862,822 Exp: $862,822

2020 SPLOST – County Portion: $30,266,000

Frame 10

Genera

l Fun

d R

evenues

Revenue ItemFY ‘22

Proposed

FY ’21

Adopted

Real Property

Taxes$11,245,395 $10,850,000

Local Option

Sales Tax$4,300,000 $3,900,000

Other

Taxes$6,798,411 $6,475,700

Licenses &

Permits$563,555 $517,400

Intergovt.

Revenues$2,231,467 $2,022,242

Charges for

Services$4,170,700 $4,163,800

Fines &

Forfeitures$270,400 $255,900

Other

Revenues$4,128,110 $842,310

Use of Fund

Balance$0 $0

TOTALS $33,708,038 $29,027,352

Proposed Budget

Fiscal Year 2022


Frame 11

Proposed Budget

Fiscal Year 2022


General Fund Revenues

Real Property

Taxes: 33.36%

LOST:

12.76% Other Taxes:

20.17%

Services:

12.37%

Other Rev.:

12.25%

Intergov.:

6.62%

Fines & For.:

0.80%

Licenses &

Permits:

1.67%

Frame 12

FunctionFY ‘22

Proposed

FY ’21

Actual

General

Government$8,281,372* $4,042,471

Judicial

Services$4,017,570 $3,936,781

Public

Safety$14,514,265 $14,870,773

Public

Works$4,595,827** $3,867,203

Health &

Welfare$282,981 $286,881

Recreation &

Culture$1,200,399 $1,130,900

Housing &

Development$815,624 $892,343

TOTALS $33,708,038 $29,027,352

Proposed Budget

Fiscal Year 2022

* ARPA, new

insurance

costs and new

contingencies

account for

$3,878,553 of

the increase

** LMIG

funded

projects

account for

$831,471 of

the increase

in

expenditures.

Otherwise,

Public Works

costs are

reduced by

$118,597


General Fund Expenditures

Frame 13

Proposed Budget

Fiscal Year 2022


General Fund Expenditures

Public Safety

43.06%

General Gov.

24.57%Public Works

13.63%

Judicial

11.92%

Rec. & Culture

3.56%

Health & Welfare

0.84%

Housing & Dev.

2.42%

ARPA, new

insurance

costs and new

contingencies

account for

$3,878,553 of

the increase

Frame 14

County Personnel

Current* - - 311 Fulltime; 57 Parttime, 11 Open Positions

Proposed Budget

Fiscal Year 2022


FY 2022 New Positions - - One PT Position for the

Recreation Department and One PT Position for the Board

of Elections

FY 2022 Replacement - - Fire Chief Replacement

* Seasonal and temporary employees excluded

Frame 15

Proprietary Funds

Item Amount

Revenues $2,914,016

Admin. Exp. $400,934

Operations Exp. $2,513,082

Total Exp. $2,914,016

Water & Sewer

Item Amount

Revenue $862,822

Admin. Exp. -

Operations Exp. $862,822

Total Exp. $862,822

Airport

Proposed Budget

Fiscal Year 2022


Frame 16

Capital Projects Fund

Revenue Item Amount

Projected SPLOST Revenue $37,000,000

SPLOST - - Voted in 2020

County Expenditure Item Amount

Road Projects & Facilities $16,039,500

Parks & Recreation Projects $3,700,000

Enterprise Fund Debt $3,496,500

Public Safety - - Fire & EMS $2,960,000

Public Safety - - Sheriff $2,960,000

Water & Sewer Facilities $,1,110,000

Pickens County Total $30,266,000

Cities’ SPLOST Allotment Amount

Projected SPLOST Revenue $6,734,000

Proposed Budget

Fiscal Year 2022

Frame 17

Utilization of Tax Anticipation Note: $500,000 in 2021

versus $4,500,000 in 2020

Most departments operating under budget re expenditures

$3,000 Bonus for Fulltime Employees and $1,000 Bonus for

Parttime Employees

Selection of New Audit Firm

Fund Balance carried into 2021 - - $10,082,804 (35.8% of

FY’20 expenditures)

Closing Out FY 2021

Proposed Budget

Fiscal Year 2022

Frame 18

pickens county overview of proposed budget

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