hall county fiscal year 2021 budget resolution

HALL COUNTY FISCAL YEAR 2021 BUDGET RESOLUTION

A RESOLUTION ADOPTING A BUDGET FOR THE FISCAL YEAR 2021 BEGINNING JULY 11 20201 AND ENDING JUNE 301 20211 FOR EACH FUND OF HALL COUNTY1 APPROPRIATING THE AMOUNTS SHOWN IN THE FOLLOWING SCHEDULES FOR THE VARIOUS FUNDS AND DEPARTMENTS; ADOPTING THE ITEMS OF ANTICIPATED FUNDING SOURCES BASED ON THE ESTIMATED 2020 TAX DIGEST AND AFFIRMING THAT EXPENDITURES IN EACH DEPARTMENT MAY NOT EXCEED APPROPRIATIONS 1 AND PROHIBITING EXPENDITURES FROM EXCEEDING ACTUAL FUNDING SOURCES:

WHEREAS 1 the Hall County Board of Commissioners ("Board") is the governing authority of said County; and

WHEREAS 1 the Board has been presented a Proposed Budget which is the County's financial plan for said fiscal year and includes all projected revenues and allowable expenditures; and

WHEREASI an advertised public hearing has been held on the 2021 Proposed Budget! as required by State and Local Laws and regulations: and

WHEREASI the Board resolves that the Proposed 2021 Budget shall in all cases apply to and control the financial affairs of County departments and all other agencies subject to the budgetary and fiscal control of the governing authority; and

WHEREAS 1 each of the Funds has a balanced budget1 such that anticipated funding sources equal proposed expenditures; and

NOW1 THEREFORE, BE IT RESOLVED that this 2021 Budget is hereby adopted specifying the anticipated funding sources for each Fund and making appropriations for proposed expenditures to the departments or organizational units named in each fund.

BE IT FURTHER RESOLVED that expenditures of any Operating Budget Fund or Capital Budget Fund shall not exceed the appropriations authorized by this budget and amendments thereto or actual funding sources! whichever is less.

BE IT FURTHER RESOLVED that all expenditures of any Operating Budget Fund or Capital Budget Fund are subject to the policies as established by the Board of Commissioners and the County Administrator; and

BE IT FURTHER RESOLVED that certain Capital Project Budgets are adopted as specified herein, as multiple-year project budgets as provided for in O.C.G.A. § 36-81-3(b )(2); and

BE IT FURTHER RESOLVED that Direct and Indirect Cost Allocations and Contributions as appropriated in any Fund within the various accounts of a Department or Agency are restricted for the express purpose as designated; and

BE IT FURTHER RESOLVED that transfers of appropriations in any Fund among the various accounts within a Department or Agency shall require only the approval of the Director of Financial Services so long as the total budget for each Department or Agency is not increased.

BE IT FURTHER RESOLVED that the 2021 Budget shall be amended so as to adapt to changing governmental needs during the fiscal year as follows: Any increase in appropriations in any Fund for a Department or Agency, whether through a change in anticipated revenues in any Fund or through a

transfer of appropriations among Departments or Agencies, shall require the approval of the Board of Commissioners, except in the following cases where authority is granted to:

1. The Director of Financial Services to:

a. Allocate funds to appropriate Departments from insurance proceeds for the replacement or repair of damaged equipment items;

b. Allocate funds from the established Capital Trials Reserve to appropriate Departments within the Judicial System for Capital Cases;

c. Allocate funds from the established Elections Reserve to appropriate Departments for unexpected election expenses;

d. Authorize preparation and submission of applications for grant funding; however, acceptance of all grant awards is subject to the approval of the Board of Commissioners;

e. Adjust revenue and appropriation budgets between capital projects as necessary to incorporate grant awards approved by the Board;

f. Approve transfers of appropriations within capital projects and allocate funds previously approved, or, as appropriate, transfer appropriations among fiscal years for projects as necessary to allow completion of each project and cover existing obligations/expenses in accordance with the intent and actions of the Board; however, in no case shall appropriations exceed actual available funding sources;

g. Adjust revenue and appropriation budgets to incorporate collected revenue at the capital fund contingency project level and project specific levels in accordance with the intent and actions of the Board; however, in no case shall appropriations exceed actual available funding sources;

h. Allocate allowable costs of services provided by a governmental unit on a centralized basis to its Departments and Agencies as defined by the Hall County Cost Allocation Plan;

i. Allocate funds from Non-Departmental Operating Contingencies for amounts up to $50,000 in accordance with the intent and actions of the Board of Commissioners; however, in no case shall appropriations exceed actual available funding sources: allocate funds from established reserves for leave balances at retirement, salary adjustments and reclassification to Department and Agency as necessary to provide funding for compensation actions, reductions in force and retirement incentives; transfer funds resulting from salary savings or transfer balances resulting from under expenditures in operating accounts to Non-Departmental reserves to fund accrued liabilities and expend funds within Non-Departmental reserve to reduce said accrued liabilities.

2. The County Administrator to:

a. Allocate funds from Non-Departmental Operating Contingencies for amounts over $50,000 in accordance with the intent and actions of the Board of Commissioners; however, in no case shall appropriations exceed actual available funding sources;

b. Transfer funds from Department or Agency budgets to Contribution to Capital Projects for amounts up to $50,000;

c. Transfer funds within a capital fund from fund or program contingencies and/or savings in existing projects to establish new projects for amounts up to $100,000;

d. Transfer funds to establish new projects related to economic development within a capital fund from fund or program contingencies and/or savings in existing projects;

e. Allocate funds from Non-Departmental Contingencies to Department or Agency budgets to provide funding for approved compensation actions;

f. Reallocate funding among projects approved by the Board as allowed by authorizing documents.

BE IT FURTHER RESOLVED that such amendments shall be recognized as approved changes to this resolution in accordance with O.C.G.A. 36-81-3. These authorities for transfers of appropriations shall not be used as an alternative to the normal budget process and are intended to be used only when necessary to facilitate the orderly management of projects and/or programs; transfers approved under these authorities may not be used to change the approved scope or the objective of any capital project.

BE IT FURTHER RESOLVED that the 2021 Budget contains 1,730 authorized positions. The Board shall approve increases in authorized positions. Vacant authorized positions may be reallocated within the same department or reassigned to another department and filled authorized positions may be reassigned at the same grade level between departments with the authorization of the County Administrator. The following compensation policies remain in effect for the 2021 Budget:

1. All vacant authorized positions require the approval of the Human Resources Director and Financial Services Director to recruit and hire;

2. County's Retirement Contributions of 2% to the 401A shall be included and up to an additional 5% match to the 401 A account depending upon the employee's participation in the 457 account;

3. BE IT FURTHER RESOLVED that the Board authorizes and directs any and all actions necessary to amend the County's Retirement Plan documents to appropriately reflect the contributions as stated above in item 2; and to modify the auto escalation increase as stated in the 457 plan documents;

4. BE IT FURTHER RESOLVED that the Board shall, for the current budget year reserve a portion of the General Fund and the Special Revenue Funds' Fund Balance at a level equal to the accrued vacation liabilities of the County.

BE IT FURTHER RESOLVED that authority and authorization is delegated to the County Administrator and Human Resources Director to review, establish, modify, change, maintain, and implement policies, rules, structure, criteria, etc. to benefit plans, which shall include, but is not limited to, health premiums and retiree contributions for staff (both active and retiree status) and Board of Commissioners.

BE IT FURTHER RESOLVED that the Board shall maintain the General Fund, Fire Services Fund, Emergency Services Fund, Development Services Fund, and Parks & Leisure Fund; unreserved, undesignated fund balance at a level of no less than fifteen to twenty-five percent and/or three months of the operating expenditures of each of the respective funds. The level of unreserved, undesignated fund balance in each fund will be reviewed by the Administrative Staff annually to ensure the appropriateness of reserve amounts and may be changed by the Board of Commissioners by written Resolution. Excess funds in the fund balance above the noted threshold may, with the approval of the Board, be transferred to the Capital Projects Fund to fund capital projects, or appropriated for other non-recurring purposes.

BE IT FURTHER RESOLVED that budgets for all Operating Funds of the County are presented as Operating Budgets and/or funds expected to be expended during the current fiscal year. These budgets are the maintenance and operations of each of the Departments and Agencies within those funds.

BE IT FURTHER RESOLVED that the Board is adopting a Fiscal Year 2021 Capital Budget and five year Capital Improvement Plan with a total project length budget (see attached schedule.) There are separate funds maintaining line item budgets for Capital Outlay, representing large asset purchases that have a useful life of two (2) years or more and a value of greater than $5,000. The various Capital Budgets represent the expected fiscal year 2021 expenditures and five subsequent fiscal years for the projects approved by the Board of Commissioners and/or voter referendum.

(Seal)

Approved as to form:

~ ... Mz ✓ Hall County Attorney

FISCAL YEAR 2021 BUDGET RESOLUTION

BUDGET SUMMARY

GENERAL FUND

Revenues:

Taxes/Commissions/Penalt ies/Int.

Licenses and permits

Intergovernmental

Fines and forfeitures

Charges for services

Miscellaneous

Operating Transfer In

Subtotal Revenues

Use of Fund Balance TOTAL REVENUES GENERAL FUND

Appropriations:

Administration

Financial Services

Human Resources

MIS

Building Inspection

Business License

Tax Assessor

Animal Control

AGRI Center

Corrections

Sheriff

Coroner

Solicitor

Superior Court

State Court

Clerk of Court

BOE Appeals

Probate Court

Juvenile Court

District Attorney

Magistrate Court

Court Administration

Public Defender

Soil Conservation Service

County Agent

Elections

Tax Commissioner

Construction Management

Agencies:

Health Department

Hall County Library System

Community Service Center

Legacy Link

Avita Community Partners

Hall-Dawson CASA

Soil Conservation

Gateway House

Edmondson-Telford

Lake Lanier CVB

Greater Hall Chamber of Commerce

HALL COUNTY, GEORGIA

$ 835,709

2,310,437

225,871

11,450

55,000

42,600

8,000

34,250

28,500

125,000

150,150

$

$

$

83,305,633

3,474,450

795,577 4,984,403

6,719,705 224,209

494,250

99,998,227

99,998,227

1,653,893

1,735,596

667,307

1,717,733

637,110

227,673

2,251,592

1,863,987

338,893

6,999,700

42,772,940

248,872

1,829,011

4,014,146

1,835,313

3,066,700

104,727

971,669

1,957,345

2,076,897

1,466,585

3,313,236

1,779,046

132,062

288,272

890,315

2,302,845

423,386

GENERAL FUND (cont.}


BUDGET SUMMARY


Georgia Mountains Regional Commission

Rape Response

Forest Service

Cime Business Incubator

Gainesvil le-Hall 96

Supporting Adoption and Foster Families Together

Family Ties - Gainesville

Department of Family and Children Services

Total:

Non Departmental: Indigent Defense

Pauper Burial

Retiree Health Insurance (County Share}

Enhanced 911 Communications Supplement

Allen Creek Soccer Complex Supplement

Hall County Parks and Marina Fund Supplement

Development Services Fund Supplement

Parks and Leisure Fund Supplement

Contribution to the Capital Projects Fund

Debt Service

Other General Service Items

Total:

TOTAL APPROPRIATIONS GENERAL FUND

FIRE SERVICES FUND

Revenues:

Property Taxes

Other Taxes

Charges for Services

Intergovernmental

M iscellaneous

TOTAL REVENUES FIRE FUND

Appropriations:

Operations

TOTAL APPROPRIATIONS FIRE FUND

EMERGENCY SERVICES FUND

Revenues:

Property Taxes

Other Taxes


M iscellaneous TOTAL REVENUES EMERGENCY SERVICES FUND

Appropriations:

Operations TOTAL APPROPRIATIONS EMERGENCY SERVICES FUND

DEVELOPMENT SERVICES FUND

157,802

6,000

9,697

50,000

200,000

46,000

4,750

95,000 4,396,216

1,071,926

40,000

1,800,000

790,532

132,345

1,372,798

476,431

300,000

169,916

1,881,212

8,035,160

$ 99,998,227

$ 20,821,396

7,241,320

169,423

9,537

47,500

$ 28,289,176

$ 28,289,176

$ 28,289,176

$ 5,231,594

35,780

4,835,223

5,100

$ 10,107,697

$ 10,107,697

$ 10,107,697

Revenues:

Property Taxes

Other Taxes

Licenses and Permits


Intergovernmental

Miscellaneous

FISCAL VEAR 2021 BUDGET RESOLUTION

BUDGET SUMMARY


Operating Transfer In {General Fund Supplement)

TOTAL REVENUES DEVELOPMENT SERVICES FUND

Appropriations:

Operations

TOTAL APPROPRIATIONS DEVELOPMENT SERVICES FUND

PARKS & LEISURE SERVICES FUND

Revenues:

Property Taxes

Other Taxes


Miscellaneous

Operating Transfer In (General Fund Supplement)

TOTAL REVENUES PARKS & LEISURE FUND

Appropriations:

Operations

TOTAL APPROPRIATIONS PARKS & LEISURE FUND

E911 FUND

Revenues:


Miscellaneous


TOTAL REVENUES E911 FUND

Appropriations:

Operations

TOTAL APPROPRIATIONS E911 FUND

PARKS MARINA FUND

Revenues:


Miscel laneous

TOTAL REVENUES PARK & MARINA FUND

Appropriations:

Operations

TOTAL APPROPRIATIONS PARK & MARINA FUND

$ 5,431,991

41,940

128,884

7,072

422,400

2,792

1,372,798

$ 7,407,877

$ 7,407,877

$ 7,407,877

$ 2,535,511

15,960

394,813

64,860

476,431

$ 3,487,575

$ 3,487,575

$ 3,487,575

$ 3,899,052

65,674

790,532

$ 4,755,258

$ 4,755,258

$ 4,755,258

$ 718,718

16,200

$ 734,918

$ 734,918

$ 734,918

GRANT FUND

Revenues:

Int ergovernmental


M iscellaneous

TOTAL REVENUES GRANT FUND

Appropriat ions:

M iscellaneous Grant Programs


BUDGET SUMMARY


TOTAL APPROPRIATIONS GRANT FUND

STREET LIGHTING DISTRICTS FUND

Revenues:


TOTAL REVENUES STREET LIGHTING DISTRICTS FUND

Appropriations:

Operations

TOTAL APPROPRIATIONS STREET LIGHTING DISTRICTS FUND

RESTRICTED PROGRAMS FUND

Revenues:

Intergovernmental

Fines and Forfeit ures


Miscellaneous

Prior year reserves

TOTAL REVENUES RESTRICTED PROGRAMS FUND

Appropriati ons:

Operations

TOTAL APPROPRIATIONS RESTRICTED PROGRAMS FUND

ALLEN CREEK SOCCER COMPLEX FUND

Revenues:

Intergovernmenta l



TOTAL REVENUES ALLEN CREEK SOCCER COMPLEX FUND

Appropriations:

Operations

TOTAL APPROPRIATIONS ALLEN CREEK SOCCER COMPLEX FUND

$ 3,640,743

15,000

227,628

$ 3,883,371

$ 3,883,371

$ 3,883,371

$ 1,215,000

$ 1,21S,000

$ 1,215,000

$ 1,215,000

$ 1,100,670

1,105,789

1,410,381

8,500

1,532,372

$ 5,157,712

$ 5,157,712

$ 5, 157,712

$ 38,596

79,630

132,345

$ 250,571

$ 250,571

$ 250,571

LAW LIBRARY FUND

Revenues:

Fines and Forfeitures


BUDGET SUMMARY


TOTAL REVENUES LAW LIBRARY FUND

Appropriations:

Operations TOTAL APPROPRIATIONS LAW LIBRARY FUND

RISK MANAGEMENT FUND

Revenues:

Charges for Services TOTAL REVENUES RISK MANAGEMENT FUND

Appropriations:

Operations TOTAL APPROPRIATIONS RISK MANAGEMENT FUND

GROUP INSURANCE FUND

Revenues:


Insurance Premiums - employees and retirees

TOTAL REVENUES GROUP INSURANCE FUND

Appropriations:

Employee Services, Claims, and Operations TOTAL APPROPRIATIONS GROUP INSURANCE FUND

FLEET MAINTENANCE FUND

Revenues:

Charges for Services TOTAL REVENUES GROUP INSURANCE FUND

Appropriations:

Operations TOTAL APPROPRIATIONS GROUP INSURANCE FUND

LANDFILL ENTERPRISE FUND

Revenues: Assessment Fees


Miscellaneous

Prior year reserves

TOTAL REVENUES LANDFILL ENTERPRISE FUND

Appropriations:

Operations

TOTAL APPROPRIATIONS LANDFILL ENTERPRISE FUND

$ 185,400

$ 18S,400

$ 185,400

$ 18S,400

$ 3,366,232

$ 3,366,232

$ 3,366,232

$ 3,366,232

$ 22,865,450

4,308,494

$ 27,173,944

$ 27,173,944

$ 27,173,944

$ 1,956,129

$ 1,956,129

$ 1,956,129

$ 1,956,129

$ 3,661,346

6,412,811

50,000

870,750

$ 10,994,907

$ 10,994,907

$ 10,994,907


BUDGET SUMMARY

WATER AND SEWER ENTERPRISE FUND

Revenues:


Prior year reserves

Operating Transfer In (SPLOST)


TOTAL REVENUES WATER AND SEWER ENTERPRISE FUND

Appropriations:

Sewer/Wastewater Operations TOTAL APPROPRIATIONS WATER AND SEWER ENTERPRISE FUND

CAPITAL PROJECTS FUND

Revenues:

Capital Contributions - Other Funds

Prior year reserves

Capital Lease Proceeds

TOTAL REVENUES RISK MANAGEMENT FUND

Appropriations:

Capital Programs

TOTAL APPROPRIATIONS RISK MANAGEMENT FUND

STATE ROADS FUND

Revenues:

Intergovernmental

TOTAL REVENUES STATE ROADS

Appropriations:

Roads and Related Improvements

TOTAL APPROPRIATIONS STATE ROADS

IMPACT FEES FUND

Revenues:

Licenses and permits

Prior year reserves

TOTAL REVENUES IMPACT FEES

Appropriations:

Parks, Library, Fire, Public Safety, and Sheriff Patrol

TOTAL APPROPRIATIONS IMPACT FEES

SPLOST VI FUND

Revenues:

Funds Carried Forward

TOTAL REVENUES SPLOST VI

Appropriations:

Roads, Parks, Public Safety, Sewer, Buildings, Municipalit ies, etc.

TOTAL APPROPRIATIONS SPLOST VI

$ 4,761,202

598,818

2,103,321

$ 7,463,341

$ 7,463,341

$ 7,463,341

$ 1,500,000

1,734,625

300,000

$ 3,534,625

$ 3,534,625

$ 3,534,625

$ 1,781,370

$ 1,781,370

$ 1,781,370

$ 1,781,370

$ 868,410

1,156,930

$ 2,025,340

$ 2,025,340

$ 2,025,340

$ 611,332

$ 611,332

$ 611,332

$ 611,332

SPLOST VII FUND

Revenues:

Funds Carried Forward

TOTAL REVENUES SPLOST VII

Appropriations:


BUDGET SUMMARY


Roads, Parks, Public Safety, Sewer, Buildings, Municipalities, et c.

TOTAL APPROPRIATIONS SPLOST VII

SPLOST VIII FUND

Revenues:

Taxes TOTAL REVENUES SPLOST VIII

Appropriations:

Roads, Parks, Public Safety, Sewer, Buildings, Municipalities, etc.

TOTAL APPROPRIATIONS SPLOST VIII

TOTAL COUNTY-WIDE OPERATING AND CAPITAL BUDGET

$ 21,411,184

$ 21,411,184

$ 21,411,184

$ 21,411,184

$ 23,959,454

$ 23,959,454

$ 23,959,454 $ 23,959,454

$ 269,750,640


(FISCAL YEAR 2022-2026 CAPITAL IMPROVEMENT PLAN)


CAPITAL PROJECTS FUND

Revenues: Capital Contributions from Operating Funds

Prior Year Reserves TOTAL REVENUES - CAPITAL PROJECTS FUND

Appropriations: Construction/ Equipment and Related Costs

TOTAL APPROPRIATIONS - CAPITAL PROJECTS FUND

PARKS MARINA FUND

Revenues: Ordinary Revenues - Parks Marina Fund

TOTAL REVENUES - PARKS MARINA FUND

Appropriations:

Playground Equipment TOTAL APPROPRIATIONS - PARKS MARINA FUND

SEWER FUND

Revenues:

Prior Year Reserves

Ordinary Revenues - Sewer Fund

TOTAL REVENUES - SEWER FUND

Appropriations:

Pump Station Rehabilitations

TOTAL APPROPRIATIONS - SEWER FUND

LANDFILL FUND

Revenues:

Prior Year Reserves

Ordinary Revenues - Landfill Fund

TOTAL REVENUES - LANDFILL FUND

Appropriations:

Heavy Equipment and Vehicles

TOTAL APPROPRIATIONS - LANDFILL FUND

$

$

$ $

$ $

$ $

$

$

$ $

$

$

$ $

18,498,170

22,608,875 41,107,045

41,107,045 41,107,045

140,000 140,000

140,000 140,000

124,000

496,000

620,000

620,000 620,000

1,153,195

5,630,305 6,783,500

6,783,500 6,783,500



HALL COUNTY, GEORGIA SPLOST VII FUND

Revenues:

Prior Year Reserves TOTAL REVENUES - SPLOST V II

Appropriations: Roads and related improvements, Parks, Water and Sewer, Buildings, Heavy

Equipment, Vehicles, etc.

TOTAL APPROPRIATIONS - SPLOST VII

SPLOST VIII FUND

Revenues:

Taxes

TOTAL REV ENUES - SPLOST VIII

Appropriations: Roads and related improvements, Parks, Water and Sewer, Buildings, Heavy

Equipment, Veh icles, Municipalities, etc.

TOTAL APPROPRIATIONS - SPLOST VIII

IMPACT FEES FUND

Revenues:

Impact Fee Revenue

TOTAL REVENUES - IMPACT FEES

Appropriations:

Park Enhancements/ Additions

TOTAL APPROPRIATIONS - IMPACT FEES

GRANT/ RESTRICTED FUNDS

Revenues:

Intergovernmental

TOTAL REVENUES - IMPACT FEES

Appropriations:

Park Enhancements/ Additions

TOTAL APPROPRIATIONS - IMPACT FEES

OTHER CAPITAL FUNDING SOURCES

Revenues:

Other Ca pital Funding Sources

TOTAL REVENUES - OTHER CAPITAL FUNDING SOURCES

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

$ $

18,837,895 18,837,895

18,837,895 18,837,895

193,000,545 193,000,545

193,000,545 193,000,545

225,000 225,000

225,000

225,000

1,885,944 1,885,944

1,885,944 1,885,944

84,178,477

84,178,477




Appropriations: Roads and related improvements, Parks, Public Safety Apparatus, Water and Sewer,

Buildings, Heavy Equipment, Vehicles, etc. TOTAL APPROPRIATIONS - OTHER CAPITAL FUNDING SOURCES

TOTAL PROPOSED BUDGET- FY 2022-2026 CAPITAL IMPROVEMENT PLAN

$ $

$

84,178,477

84,178,477

346,778,406

hall county fiscal year 2021 budget resolution

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