2016 Johns Creek Budget

Page 1

Budget2016 Annual Operating and Capital

City of Johns Creek


JOHNS

Welcoming. Encoura


CREEK The City of Johns Creek began as a small picturesque outpost, nestled along the Chattahoochee River and the gentle foothills of North Georgia. By the early 1900’s the area of Johns Creek, four small communities of Ocee, Newtown, Shakerag, and Warsaw, had grown into a social and educational hub of northeast Fulton County.

In 1981, 1,700 acres along the Fulton County, Forsyth County line, were purchased and developed into Technology Park - Johns Creek (named for the nearby Johns Creek). Technology Park – Johns Creek has evolved into a scenic business park and attracted numerous Fortune 500 firms and professionals from all over the globe. By the year 2000, a movement began within the four small communities to seek cityhood. In mid-2006 voters overwhelmingly approved the incorporation of Johns Creek, and on December 1, 2006 the City of Johns Creek officially began operations. Today, Johns Creek enjoys a robust thriving quality of life with premier municipal services and abundant outdoor activities, including over 200 acres of parks. The schools within the city regularly receive national recognition for academic excellence, and the city itself is routinely recognized as one of the safest places to live in the United States. Johns Creek is a city residents are proud to call home.

aging. Exceptional.


Community Snapshot The city of Johns Creek is close enough to Atlanta to take advantage of its vibrant culture and economic growth – yet far enough away (30 miles) to experience a quieter suburban lifestyle – Johns Creek residents enjoy the best of both worlds. Johns Creek is located in District 1 of Fulton County, which provides a number of services to our residents including: animal control, emergency management, health & wellness, State Court of Fulton County, superior court, property assessments, property taxes, and public schools. District 1 is represented by Commissioner Liz Hausmann. Today, Johns Creek is the 10th largest city in Georgia with a median family income of $150,592,*** strong public schools and an inviting, relaxed lifestyle for people of all ages. About 20 miles northeast of Johns Creek is Lake Lanier, one of Georgia’s most popular recreational spots, with 692 miles of shoreline and marinas for boating, fishing, water skiing and canoing. Events of the 1996 Summer Olympics were held at the lake and its annual 6-mile Holiday Light show is one of the world’s largest. Local points of interest include the National Park Service’s Chattahoochee River National Recreation Area, Autrey Mill Nature Preserve & Heritage Center, Johns Creek Arts Center and the new 45-acre Encore Park in nearby Alpharetta with its 12,000 seat Verizon Wireless Amphitheatre, summer home of the Atlanta Symphony Orchestra and venue for top musical acts. *** Source: City of Johns Creek Comprehensive Plan 2030

City Demographics Population: 80,979 Median Age: 38.7 Median Household Income: $108,114 Total Households: 26,501 Percentage of Single Households: 19.2% Percentage of Married Households: 69.4% Percentage of Families with Children: 49.2% Percentage with Bachelor’s Degree or Higher: 63.8% * Source: 2010-2014 American Community Survey 5-Year Estimates

Land Use Commercial Industrial Office & Institutional Parks Residential Residential Multi-Family Vacant/ Undeveloped Total

Acres Percentage 1,089.14 6% 381.57 2% 1546.27 8% 1828.69 10% 12,248.18 66% 297.75 2% 1,234.20 7% 18,625.8 100%

Top Employers Company Alcon Laboratories Inc Macy's Systems and Technology State Farm Insurance Companies Emory Johns Creek Hospital Saia Inc. Nordson Corp World Financial Group Inc Teradata Hargrove Engineers and Constructors Innotrac Corporation Movius Interactive Corp PointClear LLC Intralot Inc Bomgar Corp Piedmont Office Realty Trust Inc

Jobs 1,700 1,400 1,200 700 468 300 280 100 87 80 80 65 60 50 50



CONTENTS

Johns Creek City Snapshot

04

Section 1 Introduction & Overview

Budget Message Non-Financial Goals

09 20

Section 2 Financial Structure, Policy & Process

Elected & Appointed Officials Organizational Chart Fund Structure Budget Schedule Financial Management Program General Budget Operating Budget Cash Flow Budget Capital Project Improvement Debt Management Policy Expenditure Policy Elected Official Expenditure Policy Ten Year Financial Forecast Budget Development Process Budget Scorecard Prioritization Matrix

23 24 26 27 28 28 29 32 32 35 37 39 40 50 52 53

Section 3 Financial Summaries

City of Johns Creek FY 2016 Operating Budget General Fund Revenue & Expense Summary General Fund Revenue Detail General Fund Source Detail General Fund Revenues General Fund Department Expenditures Revenue Administration

55 56 57 58 62 63 64

Section 4 Capital & Debt

Capital Project Fund Details Fund Balance & Other Projects Debt

67 68 70


Section 5 Department Budget Detail 73 74 76 78 80 82 86 88 90 92 98 100 102 104 108 116 120

Administration Services City Clerk City Council City Manager Communications Community Development Court Facilities Finance Fire Human Resources Information Technology Legal Police Public Works Recreation & Parks Accrual Funds

Section 6 Appendix 123 126 130

Johns Creek Demographics GA Law on Local Government Budget Glossary of Budgetary and Financial Terminology

City of Johns Creek, Georgia Annual Operating & Capital Budget 2016 Prepared by: Finance Department Submitted by: Warren Hutmacher, City Manager


JOHNS CREEK 2016 FY BUDGET

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1 SECTION

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9 JOHNS CREEK 2016 FY BUDGET

2016 Budget Message To: City of Johns Creek From: Mike Bodker, Mayor Warren Hutmacher, City Manager Date: October 1, 2015 Subject: Fiscal Year 2016 Budget Message We are pleased to submit the following Fiscal Year (FY) 2016 Budget to the Community for implementation. The FY 2016 Budget represents a concerted effort to effectively address the city’s core infrastructure, transportation, public safety, and other service needs. The city’s budget development process was driven by a strategic and prioritized approach to better serve the citizens of Johns Creek. As part of our ongoing efforts to ensure the most effective use of tax dollars, the city has included multiple new process changes incorporated into the budgeting process, including: • Use of a ten-year forecast model • A new “scorecard” prioritization system for capital requests that rate and prioritize departmental projects • Commencement of additional disciplined accrual fund budgeting for future needs This process enables the city to view expenditures through the lens of long-term obligations to obtain a more precise picture of budget impacts in the future. The FY 2016 Budget forecasts conservative revenue growth while recognizing that the economy is showing signs of recovery and returning closer to the levels not seen since the city’s incorporation in 2006. The FY 2016 Budget maintains the City’s original 4.614 millage rate and does not necessitate an increase. The core direction of the FY 2016 Budget seeks to cast a critical eye on the operations of the city and reduce costs wherever possible. As a result, the submitted budget presents a reassessed evaluation in city government operational expenses that has resulted in base operational cost reductions that have enabled the city to reinvest a greater amount into capital projects and infrastructure investments – all of which further results in better service to the citizens. OVERVIEW OF FY 2015 ACCOMPLISHMENTS Johns Creek unofficially dubbed 2015 the “Year of Public Works” and the accomplishments of the past twelve months validate the moniker. Throughout 2015, the city continued to invest heavily in infrastructure projects with important road widening, intersection improvements, road repaving and sidewalk enhancements. Additionally, the city has continued to successfully leverage state and federal funds to provide a substantially greater impact to Johns Creek’s transportation network. The city continued to enhance its outstanding public safety services to ensure that Johns Creek remains as one of the safest cities in Georgia.

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JOHNS CREEK 2016 FY BUDGET

10 Finally, the city launched “The District” planning process – a vital planning effort to ensure Technology Park and Johns Creek remain vital and vibrant for future economic development needs and provide an identifiable central business district and central gathering place for residents and visitors alike. A more detailed snapshot of the city’s FY 2015 efforts to enhance the outstanding quality of life for its citizens includes: Transportation and Infrastructure • Commenced neighborhood resurfacing projects with 34 subdivisions and an aggregate 34.22 linear miles of streets paved. • Completed the four lane section of Old Alabama from Nesbit Ferry Road to Jones Bridge Road. This project also included improvements at Haynes Bridge and Jones Bridge Road. Combined, the improvements have made significant improvements in travel time along Old Alabama. • Expanded the Traffic Control Center (TCC) to include upgraded video management software allowing for additional operators to manage the traffic system at the same time and respond more quickly with necessary adjustments affecting traffic. • Incorporated uninterruptible power supplies on the city’s traffic signals allowing the signals to operate for additional time in case of power failure, as well as conditioning the power to protect the sensitive electronics in the signal cabinet. • Implemented adaptive signal control as an upgrade to the traffic responsive system on Medlock Bridge Road, allowing the traffic signals to adjust their timing based on real-time traffic conditions. • Entered into a cost-free partnership with Waze to further augment the technological toolkit for traffic relief. Recreation & Parks • Initiated Recreation & Parks Strategic Plan to set a prioritized list of recommended improvements for the growth of our recreation and parks system over the course of the next 10 years. The plan prioritizes land acquisition for new parks, improvements to existing parks and operational strategies. • Acquired land on Morton Road to be developed as a neighborhood-serving pocket park in an area currently underserved by parks. • Replaced playground equipment at Shakerag Park, including a shade structure providing shade on the main areas of the equipment during the hot summer months. Public Safety Departments • Fire Department’s efforts lowered the city’s ISO rating from a 4/10 to a 2, resulting in approximately $6 million of home insurance savings for the citizens of Johns Creek. • Launched a new river rescue boat, improving safety and rescue capability; used in 16 river rescues. • Negotiated Public Safety Radio Tower site at the northeast boarder of Johns Creek that will provide first responders with improved capability to communicate with each other. The tower will cover the current public safety communications gap that exists in Johns Creek northeast, primarily in the Shakerag area, providing improved protection for citizens, public safety personnel, and school children. • Expanded the Johns Creek Police Department (JCPD) Social Media Program to include the development of JCPD4Me App, allowing greater communication between the police and community. • Realigned officers to create Community Response Team (CRT) to focus on current concerns/trends in the city. Municipal Court • Judge Don Schaefer and the Municipal Court received a Special Recognition Award from the Georgia Council of Municipal Judges for his work on the City’s Solicitor. Teen. Officer. Parent. (STOP) program – a teen driver intervention program.

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Communications and Community Relations • Initiated a website update to keep pace with the public desire for direct communications with City Hall and related municipal services. Update will allow easier access to information regarding upcoming events, traffic improvement and road repaving projects, public notices, zoning cases, purchasing and bids, and other highly requested city services. The new design, which is based on current industry best practices in on-line communications, is expected for launch in early 2016.

JOHNS CREEK 2016 FY BUDGET

Community Planning and Economic Development Efforts 11 • Implemented new massage ordinance designed to ensure proper licensing and operations, resulting in the closure of nine establishments • Initiated Strategic Economic Development Plan to shape and guide future policy direction of economic development and foster a successful business climate within the city. • Initiated “The District” master planning process to begin the conversation about Technology Park and efforts to transform the suburban office park into a walkable central business district and vibrant town center.

Information Technology • Continued implementation of the national award winning JC Now smart phone application, launched in 2014, allowing mobile notifications of emergency, traffic conditions, and other information. • In an effort to increase transparency, implemented Granicus video streaming system, which allows real-time and archived viewing of public meetings. • Launched an Information Technology strategic plan to fully assess the city’s technology needs and priorities. OVERALL ECONOMIC CONDITION OF THE CITY The City of Johns Creek continues to recover from the recession. The tax digest is returning to the valuations not seen since 2006. Prudent management of expenditures and strategic decision-making has enabled the city to operate under the umbrella of declining revenues over the past five years. As the digest increases, it is vital that the city continue to operate with fiscal prudence and keep expenditures prioritized. Underscoring the recovering economy, building permit revenues have increased dramatically along with the city’s primary funding sources of property taxes and Local Option Sales Tax. Johns Creek’s mixed-service model, with both outsourced and in-house personnel, continues to operate with a high degree of efficacy and efficiency. A combined emphasis on cross-training and a high level of service has allowed the city to provide effective services while maintaining current staffing levels. BUDGET BRIEF

$54,943,079 General Fund Revenues

The Johns Creek FY 2016 Budget emphasizes continued efforts to lessen traffic congestion and increase public safety and quality of life issues in the city. The FY 2016 Budget for all appropriated funds results is approximately $60,404,079 million in aggregate revenues and General Fund revenues of $54,943,079. The submitted proposal offers a balanced budget and sets aside finds into reserve funds, to be utilized for capital program enhancements.

Seeking to leverage multiple funding sources and drawing from multi-jurisdictional transportation plans, over $3.3 million in infrastructure investment spending is designed to directly improve the city’s transportation and infrastructure issues with $1.35 million dedicated directly to traffic congestion relief. Coupled with these improvements is the proposed funding of the North Fulton Comprehensive Plan Update that will further identify critical regional transportation issues. RETURN TO CONTENTS PAGE


12 Johns Creek’s focus on maintaining a safe environment and its status as the safest big city in Georgia is reflected in the JOHNS CREEK 2016 FY BUDGET

proposed addition of four new police officers, three new firefighters, and an additional fire marshal. The city is initiating a major update of the Comprehensive Plan to bring the 2030 Comprehensive Plan into full alignment with the city’s current strategic direction and fully incorporate a city-wide planning vision. PROCESS ENHANCEMENTS FOR 2016 In reviewing the departmental budget requests for 2016, a bottom-up examination of operational needs was conducted to more precisely determine true needs versus a more conservative funding approach that was utilized in the past. Increased scrutiny was placed on departmental requests, resulting in numerous line item reductions, including the removal of all of the unallocated contingency line items, resulting in a budget more directly reflective of the actual cost of services. Although municipalities are required to adopt annual budgets, expenditures, needs, and projects extend across multiple years. Taking a long-term view of the city’s expenditures, a ten-year financial model has been created that forecasts anticipated future obligations and financial positioning. Utilizing the ten-year model as a guide, the FY 2016 Budget begins the inclusion of annual contributions to two specified categories: (1) Infrastructure Maintenance, and (2) Asset Replacement - in preparation of future funding obligations. Several capital items, such as police and fire vehicles, operate on finite life cycles with known replacement costs. Rather than viewing these items as stand-alone annual expenditures, creating the asset replacement fund, money is now dedicated towards this need and will encourage a disciplined and consistent level of contribution to known obligations. Additionally, all capital projects and program enhancements included in the FY 2016 Budget have been designated as Infrastructure Maintenance, Asset Replacement, Capital Improvement, Infrastructure Investment or Operations & Maintenance Projects. Respective definitions for each are as follows: Infrastructure Maintenance: Necessary maintenance beyond ordinary upkeep of existing infrastructure such as roads, bridges and tunnels, stormwater facilities, and parks. The neighborhood paving program falls under this category and $3.6 million is included as the FY 2016 contribution to this category. Asset Replacement: Necessary replacement of existing public safety and public works vehicles. A total of $1,691,410 is proposed as the annual contribution to this fund. Capital Improvement: New capital expenditures such as park land, new structures or new vehicles that expand the current inventory of city-owned items. The replacement of an existing fire engine would qualify as an asset replacement while a new fire engine would qualify as a capital improvement. Infrastructure Investment: New infrastructure expenditures that expand the existing inventory. A new roadway or intersection improvement or the construction of new trails in a park would qualify as an infrastructure investment. Operations & Maintenance: Program enhancements to the daily operations of the city government. Examples of this include new software, public safety radio upgrades, or personnel. This categorization of proposed expenditures enables the city to strategically prioritize the budget based on the current year while maintaining a critical eye towards future year needs. In addition to categorization of capital and program enhancement items, the city has undertaken a new scoring RETURN TO CONTENTS PAGE


This new methodology of budget submittal requests created an internal vetting process prior to submission of the budget proposal. 2016 GENERAL FUND BUDGET SUMMARY The FY 2016 General Fund Budget contains a forecasted $54,943,079 of revenues largely funded by property tax at($16,910,000) and Local Option Sales Tax ($19,696,728).

13 JOHNS CREEK 2016 FY BUDGET

process to prioritize departmental requests. Departments submitted scorecards for each individual project. Scorecards were evaluated by city management staff and Finance Director and given a score for fourteen different criteria. The scores were averaged and used as the basis to create a prioritized listing of program enhancement requests from all departments.

Revenues for the General Fund are shown below:

ANTICIPATED REVENUES Real and Personal Property Tax Motor Vehicle Tax Motor Vehicle Tavt

FY 2016 BUDGET $16,910,000 $500,000 $1,500,000

Recording Intangible Tax

$300,000

Real Estate Transfer Tax

$95,000

Franchise Fees

$4,566,834

Local Option Sales Tax

$19,696,728

Alcoholic Beverage Tax

$822,297

Business & Occupation Tax

$1,921,835

Insurance Premium Tax

$4,100,000

Financial Institutions

$117,500

Alcoholic Beverage Licenses

$407,500

Planning, Zoning & Development Fees

$196,500

Building & Trades Permits and Inspection Fees

$2,084,185

Recreation Rental Fees

$37,150

Recreation Program Fees

$105,000

Other Charges for Services

$80,050

Municipal Court

$1,250,000

Interest Earnings

$120,000

Other Revenues

$10,000

Hotel/Motel Tax

$122,500

GENERAL FUND ANTICIPATED REVENUES

$54,943,079

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14 As a result of careful examination of operating line items, a total of $2,000,500 of General Fund revenue was freed to JOHNS CREEK 2016 FY BUDGET

transfer to Capital Projects and $2,302,346 was transfered to reserves for later allocation for capital projects. Operating expenditures for the FY 2016 General Fund are $50,640,233, which includes the “accrual” contributions of $1.69 million towards Asset Replacement and $3.6 million to Infrastructure Maintenance. The General Fund includes a 3.3% merit raise for personnel, a 3.5% for department heads and a 0.1% cost of living adjustment increase. The COLA increase for FY 2016 is tied to the Urban Consumer Price Index. Compared to the FY 2015 Budget, this approach represents a 1.4% decrease from the flat 1.5% previously utilized. Personnel and service changes in the FY 2016 Budget impact several departments. A total of eight new public safety positions added (four police positions and four fire positions). The city in-sourced four members of the Information Technology Service team, resulting in a cost savings from the previous contract. A few notable personnel shifts were also made, moving personnel into departments more reflective of present duties. Personnel shifts included moving the Park Place Coordinator from Communications to Recreation and Parks, moving the person supervising Facilities to Facilities, and moving the Risk Manager from Finance to Human Resources. Additionally, the FY 2016 Budget in-sources the call center, following a three month phaseout, as a 2015 analysis of call volumes and capabilities showed the city would be able to provide a similar level of service while realizing substantial savings. Taken in total, the FY 2016 changes, shifts, and reductions in General Fund expenses demonstrate the city’s intent to dedicate greater resources towards service enhancements and capital investments. General Fund Expenditures by Department are shown below:

Department

Total Expenditures

Administrative Services

$282,220

City Clerk

$597,360

City Council

$311,705

City Manager Communications Community Development Court

$1,314,320 $770,695 $3,158,708 $660,160

Facilities

$1,900,355

Finance

$1,279,276

Fire Human Resources Information Technology

$11,279,624 $804,000 $2,353,085

Legal

$500,000

Police

$10,256,280

Public Works

$7,521,000

Recreation and Parks

$1,891,185

Infrastructure Maintenance and ChatComm Accrual

$4,068,850

Contribution to Asset (Vehicle) Replacement Fund

$1,691,410

Total General Fund Expenditures

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$50,640,233


CAPITAL INFRASTRUCTURE AND ENHANCEMENTS

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CONTRIBUTION TO RESERVES The FY 2016 Budget includes a $2,302,346 contribution to reserves. Immediately following the adoption of the FY 2016 Budget, the City Council adopted a resolution to allocate $6,149,000 from reserves for capital projects and priority enhancements. The Council chose to take these actions separately to clear that the use of reserves was done to advance the timing of capital enhancement projects as opposed to additional funding for government operations or balance a deficit spending budget.

JOHNS CREEK 2016 FY BUDGET

As a result of the disciplined examination of operating expenditures, a $2,000,500 contribution is proposed from the General Fund budget and another $34,149,873 in state and federal funding is sought to augment the overall funding capacity of these projects.

CHALLENGES The key challenges facing Johns Creek in FY 2016 revolve around prioritizing spending and ensuring services are delivered effectively and efficiently. The use of ten-year forecasting and scorecards for capital projects in the FY 2016 Budget helps the city maintain this strategic direction; however, further refinement and improvements will be made in FY 2016. Key challenges faced by Johns Creek include: • Addressing Local and Regional Transportation Issues: Johns Creek’s incorporation began with an infrastructure deficit; especially with respect to back log of road resurfacing. Additionally, Johns Creek’s major arterials connect adjacent counties and five other municipalities, handling a larger volume of traffic from outside its borders and directly impacting the city. The importance of regional planning and cooperation in addressing these issues is critical in achieving successful traffic mitigation. • Maintaining and Improving Public Safety Efforts: Johns Creek has built upper echelon public safety departments; however, continual prioritization of strategic improvements and long-term viability rather than one-time efforts is required to maintain and improve on this distinction. Focus on innovative approaches to fire safety and policing functions are required to gain efficiencies while improving effectiveness of services. • Maximization of Limited Land Resources: The increasing scarcity of available land in Johns Creek increases the importance of ensuring that remaining parcels are utilized to their best effect for park land consideration, economic development efforts, and community desires. The geographically bounded nature of Johns Creek’s position relative to other jurisdictions severely restricts the city’s ability to grow and thus places further importance on conscientious planning of remaining developable land with a future emphasis on redevelopment efforts. Additionally, increased development pressure on the remaining parcels requires careful consideration towards the preservation of the quality of life within established residential neighborhoods which serve as the lifeblood of the community. • Encourage the Business Environment: Johns Creek’s limited land resources and aging commercial inventory presents challenges in creating an optimal environment for the success of the city’s businesses. Continued evaluation of the city’s policies, especially affecting the business community, along with initial implementation of the Strategic Economic Development Plan is vital to ensuring the city does not pose impediments towards a vibrant business community. The city provides many advantages for businesses and corporations looking to either expand or relocate. The city needs to take action to attract and retain businesses. RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

16 FY 2016 EXPENDITURE HIGHLIGHTS Transportation and Infrastructure Improving traffic flow is always a top priority for the community and the FY 2016 Budget is heavily weighted towards projects to achieve this goal. Improvements to all arterials, including Medlock Bridge Road, Kimball Bridge Road, Jones Bridge Road, Abbotts Bridge Road and McGinnis Ferry Road are contained within the proposed expenditures. Over $1.35 million is dedicated directly towards implementation and studies for traffic relief. Additionally, several key technological infrastructure investments such as expansion of the Intelligent Traffic System that allows better traffic light timing and the continued replacement of signal loops with sensor pucks allow for more efficient and effective use of the roadway system. Recognizing that traffic is not an insular issue and the need to coordinate with surrounding jurisdictions to improve access, $60,000 is designated for the city’s portion of the North Fulton County Transportation Plan Update. This vitally important transportation planning tool is a cornerstone towards the realization of comprehensive traffic flow improvement. Finally, the city will continue its commitment to restore neighborhood and arterial streets to an acceptable PQI (Pavement Quality Indicator) of 65 with $1.5 million dedicated towards neighborhood resurfacing and an additional $500,000 to major roads. These amounts are intended to be an ongoing obligation within the Infrastructure Maintenance category for this and future annual budgets. Highlights include: • Neighborhood Road Resurfacing: $1,500,000 • Resurfacing of high traffic roads: $500,000 • Abbotts Bridge Road turn lanes/medians from Jones Bridge Road to Parsons Road: ($500,000) • Kimball Bridge Road widening from State Bridge Road to Jones Bridge Road: $150,000 for right-of-way

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Highlights include: • Autrey Mill Park repairs to Summerour House and Visitors Center: $120,000 • Study of Rogers Bridge connection across Chattahoochee River: $50,000 • Ocee Park playground renovation ($200,000) Public Safety Departments The FY 2016 Budget contains several program enhancements to ensure the city’s public safety departments remain effective and efficient. The addition of four new police officers, as recommended in the Police Department’s strategic plan, maintains the necessary staffing levels to meet the needs of a growing population. Additionally, several police and fire vehicles are scheduled for replacement utilizing the Asset Replacement funds.

JOHNS CREEK 2016 FY BUDGET

Recreation & Parks 17 Recreation and park services are integral to quality of life in Johns Creek and the FY 2016 Budget ensures that Johns Creek will make appropriate investments. Funding is provided for important infrastructure repairs and investments at Autrey Mill Park and Ocee Park. Additionally, in partnership with the City of Duluth, Gwinnett County, Fulton County and the National Park Service, the budget includes the city’s portion of the study for the Rogers Bridge Connection across the Chattahoochee River – linking the cities of Johns Creek and Duluth with a pedestrian bridge.

Funding is also provided for four new positions in the Fire Department. Three positions are designated for Fire Station 62, which will allow the station to better deliver fire services. The fourth position is designated for the Fire Marshal’s office and will provide necessary plan review and inspection services to augment the fire prevention division of the department. Additionally, the city will be begin the process of reviewing direct fire service options in areas of the city currently utilizing automatic aid agreements with other jurisdictions. Highlights include: • Four new police officers: $356,841 • Three new fire personnel at Station 62: $229,547 • One new fire marshal: $85,151 • Fire Department vehicle replacements: $192,150 • Four new police vehicles: $248,000 • Police Department vehicle replacements: $525,600 • Fire Station 64 feasibility/location study: $15,000 • Radio upgrades to comply with required technology – fire: $95,000 • Radio upgrades to comply with required technology – police: $135,000 These highlights provide a snapshot of projects planned for FY 2016 and not an exhaustive listing of service enhancements planned for the upcoming year.

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JOHNS CREEK 2016 FY BUDGET

18 ADDITIONAL EFFORTS ON THE HORIZON The City recognizes that while significant progress has been made in increasing efficiencies in the provision of services, further careful examination of operations is always required. An examination of the compensation policies utilized by the city to determine best practices for personnel is scheduled for review during the upcoming year. This compensation policy examination is part of a larger effort to examine all policies within the city and determine their current viability or the need for further amendment. Additionally, the city will explore enhanced performance metrics and benchmarking practices to further examine its processes and ensure its service delivery is operating as efficiently as possible. SUMMARY The City of Johns Creek continues to devote its resources to balancing the most effective and efficient service delivery for its citizens. The inclusion of project-specific scorecards for capital and program enhancement line items, along with a more defined approach to forecasting future expenditures and impacts, lends increased precision to the FY 2016 Budget. Thank you for your interest on behalf of the City of Johns Creek.

Respectfully,

Mike Bodker Mike Bodker Mayor

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Warren Hutmacher Warren Hutmacher City Manager


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JOHNS CREEK 2016 FY BUDGET

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JOHNS CREEK 2016 FY BUDGET

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City Non-Financial Goals Strategic Vision In 2013, the Johns Creek City Council adopted a strategic plan to enumerate the city’s overarching principles and goals. The resulting Vision 2027 identifies eight principles and five goals to shape the city’s direction. Principle A: Family Friendly Principle B: Safe Principle C: Opportunities for Leisure Time Principle D: Hometown Pride Principle E: High Standard Residential Community Principle F: Easy Movement within the City Principle G: Alive “Downtown” Destination Principle H: Vibrant Business Community

Goal 1: Expand Business Opportunities and Local Economy What we did in 2015: • Commenced Strategic Economic Development Plan Study • Continued partnership with Johns Creek Advantage in economic development • Initiated “The District” planning study for the central business district • Implemented new massage ordinance What we plan to do in 2016: • Implementation of Strategic Economic Development Plan • Review of Revenue and Community Development permitting fees and processes • Maintain and expand collaboration with local economic development partners Goal 2: Improve Transportation System What we did in 2015: • Commenced neighborhood resurfacing projects, completing 34 subdivisions • Expanded Traffic Control Center with upgraded video management software • Implemented adaptive signal control on Medlock Bridge Road • Entered into partnership with Waze to further integrate technology in traffic relief • Expanded portions of Old Alabama Road to four lanes What we plan to do in 2016: • Continue Implementation of Intelligent Traffic System (ITS) • Continue neighborhood resurfacing projects on an accelerated schedule • Partner with surrounding North Fulton cities for the regional transportation master plan update • Significant transportation improvement projects planned for arterial roads, including Jones Bridge Road, Abbotts Bridge Road and Medlock Bridge Road

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What we plan to do in 2016: • Improve document management software for greater efficiency and transparency • Utilize an internal auditor to examine revenue and licensing collections • Implement a probation audit project to ensure increased accuracy and efficiency in court cases • Complete the final mile of fiber connectivity for the city’s fiber network, allowing the city to expand technology services

JOHNS CREEK 2016 FY BUDGET

Goal 3: Provide Excellent Services in an Efficient, Cost Effective Manner What we did in 2015: • Expanded use of free mobile applications, including national award-winning JC Now • Implemented live video stream and archiving of city council meetings • Initiated Information Technology strategic study plan

Goal 4: Develop Leisure, Recreation and Arts Opportunities What we did in 2015: • Initiated Recreation and Parks Strategic Plan • Acquired land on Morton Road for a future neighborhood park • Replaced playground equipment at Shakerag Park • Instituted Parks Without Borders pilot in waiving non-resident fees for youth softball • Continue to pursue parkland acquisition opportunities What we plan to do in 2016: • Fund necessary structural repairs at Autrey Mill Park • Expand Parks Without Borders program with additional sports • Renovate Ocee Park playground Goal 5: Build Our Community and Pride What we did in 2015: • Continued funding and support of Johns Creek Arts Festival • Created Arts & Culture Board to advise the City Council on community art issues and opportunities • Began new branding campaign in conjunction with Johns Creek Chamber of Commerce, Johns Creek Advantage and Johns Creek Convention and Visitors Bureau • • • •

What we plan to do in 2016: Revise Zoning Ordinance and Comprehensive Plan to align policies and regulations Initiate major update of Comprehensive Plan Host community festivals and events

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JOHNS CREEK 2016 FY BUDGET

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2 SECTION

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Elected & Appointed Officials

23

MAYOR

P O ST 1

P O ST 2

P O ST 3

Mike Bodker

Lenny Zaprowski

Jay Lin

Cori Davenport

P O ST 4

P O ST 5

P O ST 6

Bob Gray

Stephanie Endres

Steve Broadbent

JOHNS CREEK 2016 FY BUDGET

Johns Creek City Council

Appointed Officials TY CI

MANAGE

Warren Hutmacher

R

TY CI

ATTORNE Y

Richard Carothers

CIT

Y CLERK

Joan Jones RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

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City Organization

City Manager Warren Hutmache Sr. Asst. City Manager Eric Taylor

Asst. City Manager Kimberly Greer

Asst. City Manager Justin Kirouac

Communications Director Jeff Breslau

Recreation & Parks [OS & 1 City EE]

Economic Economic Development Development

Information Technology

Intergovernmental Relations

Municipal Court

GIS

Facilities

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25 JOHNS CREEK 2016 FY BUDGET

er

Public Works Director Tom Black [OS]

Comm. Dev. Director Sharon Ebert [OS]

Finance Director Monte Vavra

Public Works [OS & 2 City EEs]

Community Development [OS]

Accounting

Inspections [OS]

Revenue

Human Resources Director Mary Ann Haskins

Chief of Police Ed Densmore

Fire Chief Jeff Hogan

Code Enforecement [OS]

Budgeted Full Time City Employees Year Count

2011-12 192

2012-13 194

2013-14 195

2014-15 200

2015-16 210

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JOHNS CREEK 2016 FY BUDGET

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City Fund Structure A fund is a grouping of related accounts that is used to maintain control over resources that have been 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 requirements. All of the funds of the city can be divided into two categories: governmental funds and fiduciary funds. The Governmental Accounting Standards Board defines a fund as: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial transactions, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Governmental Funds Governmental funds are used to account for the majority of governmental activities. The FY 2016 Budget includes a General Fund, a Capital Projects Fund, three special revenue funds and a Debt Service fund.

Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside the government. These funds are not available to support the city’s own programs and the city uses an Agency Fund for the collection and remittance of cash appearance bond related activity for municipal court.

Fiduciary Fund

Municipal Court

Governmental Fund

General Fund

Special Capital Project Revenue Fund Funds

Fiduciary Fund

Governmental Funds

Municipal Court Fund This fund accounts for the collection and disbursement of monies by the city’s municipal court on behalf of other individuals or entities.

General Fund The General Fund is a governmental fund. It is established to account for all resources obtained and used for those services commonly provided by cities which are not accounted for in any other fund.

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Debt Service Fund

Debt Service Fund Debt Service Funds are used to account for accumulations of resources that will be used to pay debt obligations of the general government.


Budget Schedule

27

Collection of background information by departments and Finance

June 1 to June 30

Preparation of revenue anticipations

June 30

Submittal of departmental expense requests to Finance Director

July 1 to July 24

Review of departmental requests by Finance Director and meetings with departments

July 24

Initial review of capital projects with City Manager

July 24

Submittal of proposed budgets for departments to City Manager

July 27

Submittal of Anticipated Revenues to City Manager

July 27

Submittal of CIP requests/scorecards to City Manager

July 27

E-mail Council Budget Calendar

July 27 to 31

Review of Budget by City Manager/score panel and decisions regarding the Proposed Budget

August 3

Submittal of Proposed Budget to Mayor for review (and notice for publication of budget hearing dates)

August 13

Publication of notice of availability of Proposed Budget for review by public notice of scheduled Public Hearings on Proposed Budget

August 24

Budget discussion at Work Session - First Public Hearing on FY 2016 Budget

August 31

Special Called Budget Work Session with Council

September 14

Second Public Hearing and Budget Work Session

September 28

Adoption of Budget Ordinance

Special Revenue Fund Special revenue funds are used to account for specific revenue sources that can be legally spent for designated purposes only. All Special revenue Funds use the modified accrual basis of accounting and budgeting.

JOHNS CREEK 2016 FY BUDGET

June

Capital Project Fund The Capital Projects Funds are governmental funds and established to account for capital projects. The projects included in the capital projects budget are intended to improve or expand the city infrastructure, provide for significant maintenance requirements, or provide for the acquisition of large pieces of equipment. RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

28

Financial Management Program GENERAL BUDGET POLICY The budget process provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided within estimated resources. Budget policy guides this process and protects the city’s financial health and stability. Georgia law (e.g., O.C.G.A. 36-81-2 et seq.) establishes the budget requirements for Georgia local governments. The information below provides an outline of the city’s application of those laws. The city’s goal will be to adopt operating budgets where current revenues equal anticipated expenditures. All departments supported by the resources of the city must function within the limits of the financial resources identified or available specifically for them. A balance must be struck between revenues and expenditures, so that the public can realize the benefits of a strong and stable government. It is important to understand that this policy is applied to budget entities over periods of time which extend beyond current appropriations. By law, budgets cannot exceed available resources, defined as revenues generated in the current period added to balances carried forward from prior years. Temporary shortages, or operating deficits, can and do occur, but they are not tolerated as extended trends.

SCOPE This policy applies to all budgeted funds, which are the responsibility, and under the management of the city of Johns Creek through its City Manager and its Finance Department.

FINANCING CURRENT COSTS Current costs should be financed with current revenues, including the use of authorized fund balances. The city should avoid balancing current operating expenditures through the obligation of future years’ resources. The city will manage short-term borrowing to meet cash flow requirements within statutory restrictions and in the best interest of the city overall.

BUDGET OBJECTIVE BY TYPE OF FUND The following budget objectives are established for the different funds the city uses: • General Fund – The annual budget for the General Fund shall provide for general government operations of the city and maintain working capital necessary for the city’s financial health and stability. • Special Revenue Fund(s) – The city adopts annual budgets for each special revenue fund in existence for the purpose of demonstrating that legally restricted revenue sources are used in compliance with the applicable laws and/or regulations (i.e. Hotel/Motel Tax Fund). • Capital Project Fund(s) – The city adopts project budgets for each of its capital projects. These adopted appropriations do not lapse at the end of a fiscal year; rather they remain in effect until project completion or re-appropriation by City Council. • Debt Service Fund(s) – The city adopts annual budgets for its debt service funds. Any remaining fund RETURN TO CONTENTS PAGE


• Enterprise Fund(s) - Although generally accepted accounting principles (GAAP) and Georgia statutes do not require the city to adopt budgets for enterprise funds, the city will adopt budgets for its enterprise funds in order to monitor revenues and control expenses. The city will employ a business approach when budgeting enterprise funds. Enterprise funds shall be self-supporting whenever possible and subsidized losses will be minimized when break-even is not possible. Additionally, the city classifies funds as either operating funds or capital funds. Operating funds are those funds that provide appropriations covering the daily operations of the city and that are structured primarily for ongoing operations and maintenance purposes. The General Fund will always be an operating fund. Capital funds are those funds that provide funding for capital projects, as defined elsewhere in this Policy; the time horizon of capital funds typically exceeds any specific fiscal year and is focused on project periods rather than an annual period.

29 JOHNS CREEK 2016 FY BUDGET

balances from prior years plus current years projected revenues shall be sufficient to meet all annual debt service requirements.

DELEGATION OF RESPONSIBILITY AND AUTHORITY FOR IMPLEMENTATION Responsibility for implementing the provisions of the Budgetary Policy is assigned to the City Manager, who may in turn delegate to the Finance Director responsibility for tasks and activities associated with the implementation. The City Manager is granted the authority necessary to manage the City’s budget in accordance with the intent of this Policy, to the extent that such authority has not been otherwise reserved to the Mayor and Council.

OPERATING BUDGET The operating budget shall be prepared on an annual basis and include those funds that are subject to annual appropriation (all funds excluding the Capital Project Funds). Prior year budget appropriations and prior year actual data will be provided as reference data, with the current year appropriation and projection of expenditures. At a minimum, the City shall adopt annual balanced budgets for the general fund, each special revenue fund, and each debt service fund in accordance with O.C.G.A. 36-81-3. The annual proposed budget should be submitted to the governing authority while being made available by the Finance Department for public review/inspection in accordance with O.C.G.A. 36-81-3. Public meetings will be RETURN TO CONTENTS PAGE


30 conducted after proper advertisement prior to the City Council adopting and approving the annual budget document. JOHNS CREEK 2016 FY BUDGET

(O.C.G.A. 36-81-5 and 36-81-6).

DEPARTMENTAL APPROPRIATIONS The budget shall be developed based upon “line-item” expenditures for each department. This type of budget focuses on categories of expenditures such as personal services, contractual services, supplies, equipment, etc. within each department. At a minimum, each department’s total appropriations in each fund shall be detailed within the budget document. (O.C.G.A. 36-81-3 and 36-81-5).

PERFORMANCE BUDGET The budget document shall also include “performance” budget information. A performance budget provides information about departmental goals and objectives to be accomplished in the upcoming budget year. A performance budget also utilizes “Service Efforts and Accomplishments” which measure services rendered and department efficiency/effectiveness on a historical basis and project targets of the indicators for the upcoming budget year. The City shall strive to minimize and reduce, if possible, staffing levels required to accomplish its service delivery.

BUDGET PREPARATION CATEGORIES Each department shall submit budget requests separately for: • Current services - A current services budget is defined as that level of funding which is necessary to provide the same level of service for the upcoming year that is currently being provided. The current services budget will include replacement of capital equipment and maintenance of existing systems. • Expanded/improved services - An expanded services budget includes funding requests associated with new or improved services, additional personnel or new capital projects/equipment.

BALANCED BUDGET The budget shall be balanced for each budgeted fund. Total anticipated revenues plus fund balance that is designated as a budget-funding source shall equal total estimated expenditures for each fund. Only fund balance amounts that exceed required reserves should be used as a funding source for the budget. BASIS OF BUDGETING Neither Generally Accepted Accounting Principles nor Georgia statutes address a required budgetary basis of budgeting; however, the city shall adopt budgets in conformity with GAAP for all budgeted funds. All governmental funds shall use the modified accrual basis of accounting and proprietary funds shall use the accrual basis of accounting for budgeting purposes.

LEVEL OF BUDGET ADOPTION AND CONTROL All budgets shall be adopted at the legal level of budgetary control, which is the department level within each individual fund.

BUDGET STABILIZATION RESOURCES The city shall establish a fund balance reserve in all operating funds for working capital. The purpose of working capital is to cover the cost of expenditures caused by unforeseen emergencies and shortfalls caused by revenue declines and to minimize any short-term borrowing for cash flow purposes. This reserve shall accumulate and be maintained at an amount which represents no less than two (2) months of operating and debt expenditures (approximately 16% of budgeted expenditures), with three (3) months of reserve (25 % of budgeted expenditures) being preferred. RETURN TO CONTENTS PAGE


31 If necessary, the city may use fund balance in excess of the reserve for working capital as a funding source for that fund’s budget in any given year. The amount of unreserved fund balance shall be estimated conservatively, taking into consideration future year needs. The minimum requirement for the reserve for working capital, equal to two (2) months of operating and debt expenditures, should be met before utilizing the excess fund balance as a funding source for the budget. The utilization of fund balance shall be deemed a use of one-time revenues for budgeting purposes

APPROPRIATION LAPSES AT YEAR END All operating budget appropriations (including encumbered appropriations) shall lapse at the end of a fiscal year. Purchases encumbered in the current year, but not received until the following year, must be charged against a department’s subsequent year appropriation.

JOHNS CREEK 2016 FY BUDGET

UTILIZATION OF PRIOR YEAR’S FUND BALANCE IN BUDGET

BUDGET CONTROL REPORTS The city shall maintain a system of budgetary control reports to assure adherence to the budget. The Finance Department will prepare and distribute to departments timely monthly financial reports comparing actual revenues, outstanding encumbrances and incurred expenditures with budgeted amounts.

AUTHORIZATION OF BUDGET ADJUSTMENTS AND AMENDMENTS The budget is a dynamic rather than static plan, which requires adjustments and formal budget amendments as circumstances change. The City Council must approve all increases in total departmental appropriations. Department Heads must submit budget amendment requests transferring appropriations from one line item to another within the specific department appropriation within each fund and obtain approval by the Finance Director or the City Manager, depending upon the specifics of the requested transfer. Adjustments from appropriations that have been obligated, committed, or reserved for a designated purpose shall not be transferred until a formal de-obligation occurs. At the mid-point of each year, any necessary budgetary appropriations, including budgets for any projects authorized but not funded during the year, may be appropriated through a supplementary budget ordinance. This mid-point adjustment is limited to reconciling updated projections with the approved budget amounts and is not intended to duplicate the annual budget process. Supplemental appropriations shall be balanced with additional revenues for each fund. A justification for each requested change must be prepared in accordance with O.C.G.A. 38-81-3.

CONTINGENCY LINE-ITEM The city shall establish an appropriated contingency of no less than one percent of the total annual expenditure appropriation in all operating funds (defined in Section I of this policy) in order to accommodate unexpected operational changes, legislative impacts, or other economic events affecting the city’s operations which could not have been reasonably anticipated at the time the budget was prepared. As a policy decision in the FY 2016 Budget, the Council elected to remove specific contingency accounts and utilize reserve funds in the event of unexpected changes to allow greater Council review of spending. This policy is in the process of being updated to accommodate this change. This contingency reserve appropriation will be a separate line item within the budget. This amount shall be subject to annual appropriation. The approval of the Mayor and the City Manager is required before this appropriation can be expended. If approved, the Finance Department will transfer the appropriation from the contingency line item to the applicable line item(s) within the applicable department’s budget. RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

32

MAINTENANCE AND REPLACEMENT OF CAPITAL EQUIPMENT The City Council will give budget priority to requests that provide for adequate maintenance of capital equipment and facilities and for their orderly replacement.

CONTRIBUTIONS Unless authorized by City Council, outside contributions to programs operated by city departments shall be subject to the city’s accounting and budgetary policies. The city welcomes both unrestricted and restricted contributions compatible with the city’s programs and objectives. Any contribution shall be appropriated by City Council prior to expenditure.

ADMINISTRATIVE SERVICE FEE/COST ALLOCATION When deemed appropriate, the city may assess an administrative service fee from the General Fund to any other fund, based upon documentation and/or an outside independent study. This assessment will be based upon a percentage of the operating revenues, or services provided to the fund and shall be used to reimburse the General Fund for the administrative and support services provided to the assessed fund.

ONE-TIME REVENUE SOURCES Non-recurring revenues shall be utilized within the appropriate fund for items relating to non-recurring expenses. The purpose of limiting these funding sources is to eliminate the fluctuations and escalation of on-going costs that commonly result from funding operations with non-sustainable resources. One-time revenues shall be distinguished during the budget process and budget presentation so that a match can be made with nonrecurring expenditures.

CASH FLOW BUDGET For analysis and internal management purposes, the city shall prepare an annual cash flow budget in conjunction with the Operating Budget. The purpose of this document will be to provide the necessary guidelines to ensure that cash will be available to pay budget costs on a timely basis.

BUDGET ALLOTMENTS Budget allocations (i.e., budget allotments) may be used in the operating budget, when needed to manage cash flows. The annual appropriation may be divided into segments in order to insure that the projected revenue streams will be adequate to fund the appropriated expenditures. The cash flow budget will provide details as to the periods in which the revenues will be collected, and thereby providing for available resources to pay obligations.

CAPITAL PROJECT IMPROVEMENT PLAN The city will prepare a five-year capital project improvement plan (CIP) which will be updated annually. This plan will assist in the planning, acquisition, and financing of capital projects. 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. Examples include building/infrastructure construction, park improvements, streetscapes, computer systems, land acquisitions, heavy duty trucks. In certain cases, studies and designs that do not meet the definition of a capital project may be budgeted in the Capital Projects Fund if these may lead to future capital projects or involve an activity that crosses fiscal years. RETURN TO CONTENTS PAGE


PROJECT LENGTH BUDGET The CIP budget shall be developed based upon defined projects approved by the Mayor and City Council. The budgeted appropriation shall include the complete project costs with contingency amounts as appropriate and if available. (O.C.G.A. 36-81-3)

BUDGET PREPARATION Each department, in conjunction with the Mayor and City Council, will identify potential capital projects throughout the year. All identified projects will be added to the CIP document, regardless of available funding. However, unfunded capital projects shall be clearly identified as such. The list of identified projects will provide a method of tracking potential capital projects and planning for the future needs of the city. Every effort will be made to identify those projects committed by the City Council through legislative action.

JOHNS CREEK 2016 FY BUDGET

Major capital projects will be budgeted in the Capital Improvement Fund consistent with all available resources. With the 33 involvement of the responsible departments, the Finance Department will prepare the capital budget in conjunction with the operating budget.

BUDGET CONTROL REPORTS The city shall maintain a system of budgetary control reports for capital projects to assure adherence to the budget. The city will prepare and distribute to departments timely monthly financial reports comparing actual revenues, outstanding encumbrances and expenditures with budgeted amounts for each capital project.

AUTHORIZATION OF BUDGET ADJUSTMENTS AND AMENDMENTS Department Heads must submit budget amendment requests transferring appropriations from one line item to another within the same project. The Finance Director or the City Manager shall review and approve all requests for budget adjustments. Adjustments from appropriations that have been obligated, committed, or reserved for a designated purpose shall not be transferred until a formal de-obligation occurs. The deobligation of budget dollars to a specific project will only occur after the completion of the project or when it is identified that assigned funding for a project is no longer necessary.

APPROPRIATIONS AT YEAR END Capital project appropriations shall carry forward to the subsequent budget period an equal amount of any encumbrances/purchase orders issued as of the close of the fiscal year. Purchases encumbered in the current year, but not received until the following year, must be charged against each department’s subsequent year carry-over appropriation. Any remaining appropriation available by project at year-end must be reappropriated. A full reconciliation of each project’s budget shall be performed once audited financial records fro a fiscal year are available. Any necessary adjustments determined through the reconciliation process shall be addressed in conjunction with the mid-year budget review.

CONTINGENCY ACCOUNT The city shall include an appropriated contingency of three percent of the total annual expenditure appropriation in the Capital Project Fund in order to accommodate expenditures that may not have been expected during the duration of a capital project. Expenditure of contingency funds shall only be authorized RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

34

in accordance with policies and procedures established by the city. Any contingency budgets shall be subject to annual appropriation. Note: As a policy decision in the FY 2016 Budget, the Council elected to remove specific contingency accounts and utilize reserve funds in the event of unexpected changes allow greater Council review of spending. This policy is in the process of being updated to accommodate this change.

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to


DEBT ISSUANCE AND MANAGEMENT The goal of the city’s debt policy is to maintain a sound fiscal position, whereby long-term debt is only utilized to provide resources to finance needed capital improvements while accumulating adequate resources to repay the debt. In addition, it is the city’s goal to maintain a good credit rating through strong financial administration. The city acknowledges that failure to meet the demands of growth may inhibit its continued economic viability, but also realizes that excessive outstanding debt may have detrimental effects on the ability of the city to meet its continuing operational needs.

JOHNS CREEK 2016 FY BUDGET

Debt Management Policy

35

Issuing debt commits the city’s revenues several years into the future and may limit its flexibility to respond to changing service priorities, revenue inflows, or cost structures. Adherence to this debt policy helps ensure that the city issues and manages its debt prudently in order to maintain a sound financial position and protect its credit rating. Credit ratings are the rating agencies’ assessment of the city’s ability and willingness to repay debt on a timely basis. Credit ratings are an important indicator in the credit markets and can influence interest rates a borrower must pay. Each of the rating agencies believes that debt management is a positive factor in evaluating issuers and assigning credit ratings. Therefore, implementing debt management practices will be viewed positively by the rating agencies and could influence the city’s credit rating and ultimately lower borrowing costs.

CONDITIONS FOR ISSUING LONG-TERM DEBT Debt financing for capital improvements and equipment will be generally used when at least one of the following conditions exist: 1. When one-time, non-continuous projects (those not requiring annual appropriations) are desired. 2. When the city determines that future users will receive a benefit from the capital improvement that the debt financed. 3. When the project is necessary to provide basic services to the city residents; 4. When total debt, does not constitute an unreasonable burden to the taxpayers. 5. When all other possible revenue sources provide no alternative funding for capital projects. The city will limit its short-term borrowing to cover cash flow shortages for operating purposes through the issuance of Tax Anticipation Notes.

SOUND FINANCING OF DEBT When the city utilizes debt financing, the following will occur to ensure that the debt is soundly financed: 1. Analysis of the financial impact, both short-term and long-term, of issuing the debt; 2. Conservatively projecting the revenue sources that the city will use to repay the debt; 3. Ensuring that the term of any long-term debt the city incurs shall not exceed the expected useful life of the asset the debt financed; 4. Maintaining a debt service coverage ratio (i.e., for revenue secured debt) that ensures that the revenues pledged for the repayment of the outstanding debt will be adequate to make the required debt service payments.

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JOHNS CREEK 2016 FY BUDGET

36

DEBT RETIREMENT Generally, each borrowing by the city should be of a duration that does not exceed the economic life of the capital improvement that it finances and where feasible, should be shorter than the projected economic life. To the extent possible, the city should design the repayment of debt so as to recapture rapidly its credit capacity for future use.

DISCLOSURE The city shall follow a policy of full disclosure in financial reporting and with the preparation of a bond prospectus.

LEGAL COMPLIANCE When issuing debt, the city shall comply with all legal and regulatory commission requirements, including the continuing disclosure requirements. This compliance includes adherence to local, state and federal legislation and bond covenants. More specifically, the Finance Director is responsible for maintaining a system of record keeping and reporting to meet the arbitrage rebate compliance requirements of the federal tax code. This effort includes tracking investment earnings on bond proceeds, calculating rebate payments in compliance with tax law, and remitting any rebatable earnings to the federal government in a timely manner in order to preserve the tax exempt status of the City’s outstanding debt issues. Additionally, general financial reporting and certification requirements embodied in bond covenants are monitored to ensure that all covenants are complied with. The city will comply with Amended SEC Rule 15c2-12 (the “Rule”) by providing secondary market disclosure for all long-term debt obligations, which are subject to the Rule. As required, the city will submit annual financial information to all nationally recognized municipal securities repositories.

CREDIT RATINGS The Finance Director is responsible for maintaining relationships with the rating agencies that assign ratings to the city’s various debt obligations. This effort includes providing periodic updates on the city’s general financial condition along with coordinating meetings and presentations in conjunction with a new debt issuance.

OTHER POLICIES All bond issue requests shall be coordinated by the Finance Department and City Manager’s Office. Requests for new bonds must be identified during the Capital Improvement Program (CIP) process. Opportunities for refunding outstanding bonds shall be identified and communicated by the Finance Department. Annual budget appropriations shall include debt service payments (interest and principal) and reserve requirements for all debt currently outstanding. Long-term borrowing shall be incorporated into the city’s capital improvement plan.

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Expenditure Policy

37

APPROPRIATION In conjunction with the annual budget process, the City Council shall authorize departments’ appropriations consistent with the annual adopted operating and capital budgets. Departments shall not incur expenditures unless an appropriation is available.

JOHNS CREEK 2016 FY BUDGET

This section provides guidance on authorized expenditures for all departments under the authority of the Mayor and City Council. This section shall cover those costs incurred for normal business operations, including those associated with salaries and benefits. Operating guidelines and procedures for procuring goods and services shall be issued under separate cover(s) as they do not constitute nor necessitate City Council approval.

EXPENDITURE APPROVAL All expenditures relating to city operations shall be processed consistent with procurement/purchasing guidelines. Once the Finance Department receives the proper documentation from the incurring departments, the execution of payment shall occur. The Finance Department shall only process transactions for payment based upon the proper approval for the dollar amount of the expenditure, including adequate documentation, received either electronically or in writing.

SETTLEMENT OF DISPUTE The Finance Department shall review expenditure documents for compliance and appropriateness with all city policies and procedures. Expenditure documents that are not in compliance with these policies and procedures shall be returned to the originating department with Finance Department recommendations for changes (e.g., travel issues, cellular phone use). In the event the department does not agree with the Finance Department’s recommendations, the City Manager shall make the final decision.

ELECTED OFFICIALS ALLOCATION During the annual budget process, an appropriation may be allocated to each elected official to be used at his/her discretion for the benefit of the city (e.g., travel costs incurred at the annual GMA conference). The amount appropriated will be dependent upon the approval during the budget process.

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JOHNS CREEK 2016 FY BUDGET

38

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This section provides guidance on providing reimbursement/allowances on authorized expenditures for the Mayor and City Council. This section shall cover those costs incurred for conducting official business relating to elected positions.

APPROPRIATION In conjunction with the annual budget process, the City Council shall authorize appropriations consistent with the annual adopted operating budgets. No reimbursement shall be provided to any elected official unless there are adequate funds budgeted for such purposes.

JOHNS CREEK 2016 FY BUDGET

Elected Officials Expenditure Policy

39

EXPENDITURE REIMBURSEMENT Operating expenditures relating to elected officials shall be reimbursed using a direct reimbursement for expenses incurred on behalf of the city in the individual’s official capacity as an elected official. The direct reimbursement based expenditures shall require receipts. As defined by the Internal Revenue Service, this type of transaction will be on the accountable reimbursement plan, which will not be taxed by the city. The primary means for paying for items under this method will be through the submission of receipts by elected officials to the city and reimbursement to the officials for expenses that are properly documented. QUALIFIED EXPENDITURES Operating expenditures incurred by the official relating to the conducting of official business on behalf of the elected position may qualify for reimbursement provided that adequate funds are appropriated for such purposes. Those expenditures relating to travel shall be covered in a separate policy. Types of qualified expenditures for the direct reimbursement basis include: • General Office Supplies • Customary Mileage • Business Meals • Professional Memberships • Educational Materials • Copying/Printing • Cellular charges This list is non-inclusive and provided as an example of types of qualified expenses.

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JOHNS CREEK 2016 FY BUDGET

40

Ten-Year Financial Forecast 10-Year Financial Model As part of the long range planning direction of the city for the 2016 budget, a 10-year financial model was created to help shape annual budget preparation with an eye towards long-term city needs. The model projects future revenues and expenditures in a consolidated forecast with additional detailed forecasts of revenue streams, personnel costs and operations as well as debt obligations. Additionally, future enhancements are indicated under the following categories: Asset Replacement, Infrastructure Maintenance, Infrastructure Investments and Capital Investments. The Asset Replacement and Infrastructure Maintenance projections were utilized to create the new annual categories in anticipation of future obligations. The Asset Replacement category identifies existing vehicle replacement needs and identifies an annual contribution necessary to meet these obligations. The Infrastructure Maintenance category identifies future maintenance required on existing infrastructure assets such as traffic signals, sidewalks, street paving and parks and identifies an annual contribution necessary to meet these obligations. The Infrastructure Investments category represents significant improvements to roadways, parks or other infrastructure assets that have been identified as future priorities of the city. The Capital Investments category represents significant capital purchases, such as park land and a new fire station that have been identified as priorities of the city. This financial forecast will serve as the cornerstone for future budget preparations.

Asset Replacement FY 2016

FY 2017

FY 2018

FY 2019

Cash for replacement police vehicles

$822,453

$822,453

$822,453

$822

Cash for replacement Fire and Emergency Services vehicles

$819,346

$819,346

$819,346

$819

$43,774

$43,774

$43,774

$43

Public Works vehicles Traffic Response (TRV) vehicles Total Note: Asset Replacement accrual nets out existing Vehicle Replacement Fund

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$5,837

$5,837

$5,837

$5

$1,691,410

$1,691,410

$1,691,410

$1,691


41 JOHNS CREEK 2016 FY BUDGET

FY 2020

FY 2021

FY 2022

FY 2023

FY 2024

FY 2025

2,453

$822,453

$822,453

$822,453

$822,453

$822,453

$822

9,346

$819,346

$819,346

$819,346

$819,346

$819,346

$819

3,774

$43,774

$43,774

$43,774

$43,774

$43,774

$43

5,837

$5,837

$5,837

$5,837

$5,837

$5,837

$5

1,410

$1,691,410

$1,691,410

$1,691,410

$1,691,410

$1,691,410

$1,691

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JOHNS CREEK 2016 FY BUDGET

42

Capital Investments FY 2015

FY 2016

FY 2017

FY 2018

Purchase land for riverfront park in planning sub-area 1 Purchase land for riverfront park in planning sub-area 3 Freestanding natatorium with a gymnasium, meeting room and facilities Fire Station #4 (Land, Building and Improvements) Purchase land for first community park in planning sub-area 2. Potential 40 acre tract

$4,200,000

Newtown Park: Parking Deck Acquire land for the purpose of pocket parks Acquire land for Morton Road Pocket Park

$400,000

$400,000

$640,000

Purchase land / obtain easements and design Upper Johns Creek Greenway in planning sub-area 2 Total (in 2015 dollars)

$640,000

$4,600,000

$

-

$400,000

FY 2018

FY 201

Infrastructure Maintenance FY 2016 Neighborhood & Main Road Repaving

FY 2017

$2,000,000

$2,000,000

$2,000,000

$2,00

Sidewalk and Trail Capital maintenance and repair

$75,000

$75,000

$75,000

$7

Stormwater system Capital maintenance and repair

$300,000

$300,000

$300,000

$30

Traffic Signal Capital maintenance and repair

$150,000

$150,000

$150,000

$15

Bridges and Tunnels Capital Maintenance and Repair

$150,000

$150,000

$150,000

$15

Autrey Mill Nature Preserve Capital maintenance and repair

$125,000

$125,000

$125,000

$12

Ocee Park Accrual for future capital maintenance and repair

$150,000

$150,000

$150,000

$15

Newtown Park Accrual for future capital maintenance and repair

$250,000

$250,000

$250,000

$25

Shakerag Park Accrual for future capital maintenance and repair

$100,000

$100,000

$100,000

$10

Fire Stations Capital maintenance and repair TOTAL

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$300,000

$300,000

$300,000

$30

$3,600,000

$3,600,000

$3,600,000

$3,60


43

19

FY 2020

FY 2021

FY 2022

FY 2023

FY 2024

FY 2025 $12,000,000

$10,000,000

Total Cost $12,000,000 $10,000,000

$6,000,000 $1,000,000

$2,500,000

$2,500,000

$6,000,000 $6,000,000 $4,200,000

$400,000

$400,000

$3,085,800

$3,085,800

$400,000

$2,000,000

JOHNS CREEK 2016 FY BUDGET

FY 2019

$640,000

$

-

$10,400,000

FY 2020

$

FY 2021

-

$1,400,000

FY 2022

$2,500,000

FY 2023

$5,985,800

FY 2024

$200,000

$200,000

$18,200,000

$44,125,800

FY 2025

Total Cost

00,000

$2,000,000

$2,000,000

$2,000,000

$2,000,000

$2,000,000

$2,000,000

$2,000,000

75,000

$75,000

$75,000

$75,000

$75,000

$75,000

$75,000

$750,000

00,000

$300,000

$300,000

$300,000

$300,000

$300,000

$300,000

$300,000

50,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

50,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

25,000

$125,000

$125,000

$125,000

$125,000

$125,000

$125,000

$125,000

50,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

$150,000

50,000

$250,000

$250,000

$250,000

$250,000

$250,000

$250,000

$250,000

00,000

$100,000

$100,000

$100,000

$100,000

$100,000

$100,000

$100,000

00,000

$300,000

$300,000

$300,000

$300,000

$300,000

$300,000

$300,000

00,000

$3,600,000

$3,600,000

$3,600,000

$3,600,000

$3,600,000

$3,600,000

$3,600,000

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JOHNS CREEK 2016 FY BUDGET

44

Infrastructure Investment FY 2016

FY 2017

Barnwell Improvements (roundabouts, turn lanes, sidewalk/trail)

$1,200,000

141 Corridor Improvements (Abbotts Bridge, Old Alabama)

FY 2018

FY 2019

FY 2020

$1,120,000 $1,020,000

McGinnis Ferry Widening

$300,000

$2,500,000

FY 202

$5,000,000

$1,02 $2,200,000

Old Alabama Widening from Buice to Jones

$84

Jones Bridge Widening from Sargent to McGinnis Jones Bridge Widening from Waters to State Bridge

$5,500,000

Sidewalks ($500k per year)

$500,000

$500,000

$500,000

$500,000

$500,000

$50

Newtown Park: Development Plan I - Synthetic Turf fields ($800k per field)

$1,000,000

$1,000,000

$1,000,000

$1,000,000

Construct riverfront park in planning sub-area 3

$4,000,000

$58,000

$522,000

$250,000

$250,000

$250,000

$25

$800,000

$800,000

$800,000

$40,000

$40,000

$40,000

$40,000

$200,000

$1,800,000

Haynes Bridge Widening Improvements from Old Alabama to Mansell ( JC cost only) Barnwell at Holcomb Bridge Improvements Medlock/State Bridge Intersection

$

-

State Bridge Widening (141 to River) (Does not include Bridge) Pedestrian Crossings Bridges ($250k per year)

$250,000

Construct riverfront park in planning sub-area 1

$2,500,000

$250,000

Shakerag Park: Construct Turf Fields ($800k per field) ITS Improvements

$40,000

Design and construct community park in planning sub-area 2 Develop pocket park at Morton Rd

$600,000

$4

$700,000

Shakerag Park: Construct ADA baseball field Develop additional pocket parks

$200,000

Design riverfront park in planning sub-area 1

$500,000

$500,000

$90,000

$90,000

$90,000

$16,000

$144,000

Intersections improvements, minor geometric and operation, as needed ($90k per year) Autrey Mill - Design and construct trail connection to Buice Road along Autrey Mill Road and Atlanta/Fulton Easement. Design riverfront park in planning sub-area 3

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$90,000

$200,000

$20

$90,000

$800,000

$9


FY 2022

FY 2023

FY 2024

FY 2025

20,000

45,610

00,000

50,000

40,000

$845,610 $5,600,000

$500,000

$500,000

Projected Federal Funds

$1

$9,280,000

$2,320,000

$11,600,000

$1

$8,160,000

$2,040,000

$10,200,000

$0

$ -

$10,000,000

$10,000,000

$1

$6,764,880

$1,691,220

$8,456,100

$0

$ -

$5,600,000

$5,600,000

$0

$ -

$5,500,000

$5,500,000

$ -

$5,000,000

$5,000,000

$ -

$4,000,000

$4,000,000

$ -

$4,000,000

$4,000,000

$ -

$3,500,000

$3,500,000

$700,000

$3,500,000

-

$3,400,000

$500,000

$3,500,000 $700,000

$250,000

$40,000

$250,000

$40,000

$250,000

$40,000

$200,000

$90,000

$90,000

$2,800,000 $3,400,000

$1

$2,320,000

$580,000

$2,900,000

$ -

$2,500,000

$2,500,000

$ -

$2,500,000

$2,500,000

$ -

$2,400,000

$2,400,000

$1

$200,000

$90,000

Total Cost

$1

$250,000

$40,000

Local Funds

$1

$1,000,000

00,000

90,000

$500,000

Federal Match %

$90,000 $1

$

$1,600,000

$400,000

$2,000,000

$ -

$2,000,000

$2,000,000

$ -

$1,300,000

$1,300,000

$ -

$1,000,000

$1,000,000

$ -

$1,000,000

$1,000,000

$ -

$1,000,000

$1,000,000

$ -

$900,000

$900,000

$640,000

$160,000

$800,000

$ -

$800,000

$800,000

JOHNS CREEK 2016 FY BUDGET

21

45

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JOHNS CREEK 2016 FY BUDGET

46

Infrastructure Investment Cont. Develop and Implement Safe Routes to School (Rogers Circle and Other Locations) Newtown Park: Development Plan III - Lights (2016 tennis, 2017 field lights)

$150,000 $300,000

$150,000

$15

$405,000

New roadway connection from Technology Circle to Bell Road

$690,000

Boles Improvements from Abbotts to Bell (turn lanes and sidewalks/trails)

$625,000

Connect to Big Creek Greenway Develop pocket park for Bell at Boles

$500,000

Construct Upper Johns Creek Greenway in planning sub-area 2 Brumbelow Road Improvements (turn lanes, sidewalks/ trail)

$45

Bell at Rogers Circle (southern end)

$450,000

Newtown Park: Create underground detention and expand dog park Sargent Findley Mini-Roundabout Shakerag Park: Development Plan- Access road, multiuse trail, and new parking lot for field #3

$400,000

Autrey Mill - Design and construct trail connection to Autrey Mill Middle School along Old Alabama Rd.

$400,000

Autrey Mill - Design and construct trail connection to Spruill Library along Old Alabama Rd. Sargent Crossington Mini-Roundabout

$40 $400,000

$

-

$

-

$

-

$

-

$

Morton Road Mini-Roundabout Bell at Rogers Circle (northern end) Jones Bridge/McGinnis Intersection

$280,000

Ocee Park: Development Plan III - Concession / Multi-purpose building expansion

$250,000

TRV Expansion (Capital only) Rogers Bridge pedestrian connection with Duluth Develop potential open space on Abbotts Bridge: seating area, parking, and trails Ocee Park: Development Plan: Convert existing playground to an ADA accessible Playground Shakerag Park: Install Lights Shakerag Park: Construct Playground near restrooms and field 2 Ocee Park: Development Plan IV- Restroom / Multi-purpose building for Lang, Conklin, & Jacobs Fields.

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$250,000 $240,000 $200,000

$20


47

$150,000

$150,000

$ -

$750,000

$750,000

$ -

$705,000

$705,000

$ -

$690,000

$690,000

$ -

$625,000

$625,000

$ -

$500,000

$500,000

$ -

$500,000

$500,000

$ -

$500,000

$500,000

$ -

$450,000

$450,000

$ -

$450,000

$450,000

$ -

$450,000

$450,000

$ -

$400,000

$400,000

$ -

$400,000

$400,000

$ -

$400,000

$400,000

$ -

$400,000

$400,000

$ -

$400,000

$400,000

$ -

$375,000

$375,000

$ -

$350,000

$350,000

$ -

$280,000

$280,000

$ -

$250,000

$250,000

$ -

$250,000

$250,000

$ -

$240,000

$240,000

$ -

$200,000

$200,000

$ -

$200,000

$200,000

$ -

$150,000

$150,000

$150,000

$ -

$150,000

$150,000

$100,000

$ -

$100,000

$100,000

$500,000

$500,000

50,000

$450,000 $400,000

00,000 -

$

-

$

-

$375,000 $350,000

00,000 $150,000

$

-

$

-

JOHNS CREEK 2016 FY BUDGET

50,000

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JOHNS CREEK 2016 FY BUDGET

48

Infrastructure Investment Cont. Shakerag Park: install Scoreboards Shakerag Park: Development Plan - Sidewalk extension along school access road from Rogers Circle to park entrance. Develop potential open space on McGinnis Ferry: seating area, parking, and trails Ocee Park: Development Plan I - Amenities/Lighting Control Upgrade Total (in 2015 dollars)

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$9,980,000

$14,505,000

$13,084,000

$7,171,000

$3,330,000

$4,14


$40,000

$ -

$40,000

$40,000

$ -

$30,000

$30,000

$ -

$30,000

$30,000

$30,000

$ -

$30,000

$30,000

$2,710,000

$34,964,880

$71,186,220

$106,151,100

$30,000

$30,000

$4,390,610

$7,460,000

$4,410,000

JOHNS CREEK 2016 FY BUDGET

45,610

49

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JOHNS CREEK 2016 FY BUDGET

50

By Charter, the Mayor prepares the Budget

The Mayor and City Council Vote to adopt a ďŹ nal Budget

Preparing THE BUDGET

The Finance Director and City Manager assist the Mayor in Budget preparation

FY Oct. 1 - Sept. 30

The City Council holds Public Hearings to discuss the proposed Budget

The Mayor presents his Budget to City Council

The City of Johns Creek Budget serves as a policy document, financial plan, operation guide and communication device. Each of these elements of the document help to describe what we have done, what we plan to do, and how we will accomplish our objectives.

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51

1

1 PLANNING Departments submit requests for operations and enhancements.

2 ORGANIZE

JOHNS CREEK 2016 FY BUDGET

BUDGET PROCESS

2

City Manager and Finance Director organize and prioritize for the Mayor’s consideration.

3

3 RECOMMEND The Mayor considers staff recomendations as he prepares his budget.

4 PRESENT

4

The Mayor presents his budget proposal to the City Council.

5

5 DISCUSSION City Council discuss and hold Public Hearings on the proposed budget.

6 ADOPT

6

Mayor and City Council adopt a final budget.

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JOHNS CREEK 2016 FY BUDGET

52

Budget Scorecards I

n preparing the FY 2016 budget, Departments were required to fill out scorecards for every proposed capital project or service level enhancement and grade their projects based on a matrix. A management team then took all the submitted enhancement projects and independently scored them to create a prioritized list of projects ranked according to objective criteria. This process enabled the management team to more effectively compare projects between departments when formulating the budget.

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Prioritization Matrix 0

2

Consistency with Community Goals and Plans

project is inconsistent with city's adopted plans or does nothing to advance the City Council's strategic priorities

project is consistent with the city's adopted plans but does little to advance the City Council's strategic priorities

project is directly consistent with the city's adopted plans and advances the City Council's strategic priorities

Public Health and Safety

project would have no impact on existing public health and/or safety status

project would increase public health and/or safety but is not an urgent, continual need or hazard

project addresses an immediate, continual safety hazard or public health and/or safety need

Mandates or Other Legal Requirements

project is not mandated or otherwise required by court order, judgment, or agreements

project would address anticipated mandates, other legal requirements, or agreements

project required by federal, state, or local mandates, grants, court orders and judgments, or agreements

Maintains or Improves Standard of Service

project is not related to maintaining project would maintain an existing an existing standard of service standard of service

project would address deficiencies or problems with existing services; would establish new service

Extent of Benefit

project would benefit only a small percentage of citizens or particular neighborhood or area

project would benefit a large percentage of citizens or many neighborhoods in the area

project would benefit all of the citizens, neighborhoods, or areas

Related to Other Projects

project is not related to other projects in the CIP already underway

project is linked to other projects in project is essential to the success the CIP already underway but is not of other projects in the CIP already essential to their completion underway

Public Perception of Need

project has no public support or project has been identified by the project has technical and strong established voter appeal; is not citizenry as a need in the community citizen support, project was identified by the citizenry as a need but lacks strong support suggested by or even demanded by large number of citizens

Efficiency of Service

project would have no impact on the efficiency of service

project would result in savings by reducing inefficiencies

project would result in significant savings by increasing the efficiency of the performance of a service or reducing the on-going cost of a service or facility

Supports Economic Development

project would discourage or directly prevent capital investment, decrease the tax base, decrease valuation, or decrease job opportunities

project would have no impact on capital investment, the tax base, valuation, or job opportunities

project would directly result in capital investment, increased tax base, increased valuation, or improved job opportunities

Environmental Quality

project would have a negative effect on the environmental quality of the city

project would not effect the environmental quality of the city

project would improve the sustainability of the environment

Feasibility of Project

project is unable to proceed due to obstacles (land acquisition, easements, approval required)

minor obstacles exist, project is not entirely ready to proceed

project is entirely ready to proceed, no obstacles (land acquisition or easements, approvals required, etc.) exist

Opportunity Cost

if deferred, the increase in project if deferred, the increase in project costs would be less than the rate of costs would be roughly equal to inflation inflation

if deferred, the increase in project costs would be greater than the rate of inflation

Operational Budget Impact

project would significantly increase debt service, installment payments, personnel or other operating costs or decrease revenues

project would neither increase or decrease debt service, installment payment, personnel or other costs or revenues

project would decrease debt service, installment payments, personnel or other operating costs or increase revenues

Specific - Effect on Traffic

project would have negative or neutral impact on traffic

project would have slight positive impact on traffic

project would have significant positive impact on traffic

JOHNS CREEK 2016 FY BUDGET

Criteria

Possible Scores 1

53

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JOHNS CREEK 2016 FY BUDGET

54

3 SECTION

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55

Description

Budget

General Fund

$54,943,079

E911 Fund

$2,148,590

Debt Service Fund

$664,160

Hotel-Motel Tax Fund

$400,000

Tree Fund

JOHNS CREEK 2016 FY BUDGET

FY 2016 Operating Budget

$7,500

Seized/Forfeited Asset Fund

$240,250

Capital Projects Fund

$2,000,500

TOTAL

$60,404,079

*Does not include potential State or Federal Funding.

Capital Projects Fund Seized/ orfeited Asset Fund Tree Fund Hotel-Motel Tax Fund Debt Service Fund E911 Fund General Fund

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JOHNS CREEK 2016 FY BUDGET

56

General Fund Revenue & Expenditures Source Real & Personal Property Tax Motor Vehicle Tax Motor Vehicle Tavt

Budget $16,910,000 $500,000 $1,500,000

Recording Intangible Tax

$300,000

Real Estate Transfer Tax

$95,000

Franchise Fees

$4,566,834

Department

Budget

Administrative Services

$282,220

City Clerk

$597,360

City Council

$311,705

City Manager Communications Community Development

$1,314,320 $770,695 $3,158,708

Local Option Sales Tax

$19,696,728

Alcoholic Beverage Tax

$822,297

Facilities

$1,900,355

Business & Occupation Tax

$1,921,835

Finance

$1,279,276

Insurance Premium Tax

$4,100,000

Fire

Court

$660,160

$11,279,624

Financial Institutions

$117,500

Human Resources

Alcoholic Beverage Licenses

$407,500

Information Technology

Planning, Zoning & Dev Fees

$196,500

Legal

$500,000

$2,084,185

Police

$10,256,280

Building & Trades Permits & Inspection Fees Recreation Rental Fees Recreation Program Fees Other Charges for Services Municipal Court Fees

$37,150

$2,353,085

Public Works

$7,521,000

$105,000

Recreation and Parks

$1,891,185

$80,050

Vehicle Replacement

$1,691,410

Accruals

$4,068,850

$1,250,000

Interest Earnings

$120,000

Other Revenues

$10,000

Hotel/Motel Tax

$122,500

Use of Reserves

$0

General Fund Receipts

$804,000

Contingency Total General Fund Expenditures

$0 $50,640,233

$54,943,079

The Johns Creek FY 2016 Budget emphasizes continued efforts to lessen traffic congestion and

increase public safety and quality of life issues in the city. The FY 2016 Budget for all appropriated funds results is approximately $60,404,079 million in aggregate revenues and General Fund revenues of $54,943,079.

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General Fund Revenue Detail Real & Personal Property Tax

2015 Original 2015 Revised Budget Budget

Actual YTD -As of July 31-

2016 Budget

$15,589,708

$15,500,000

$15,588,765

$859,928

$16,910,000

$867,286

$845,000

$596,275

$464,758

$500,000

$1,444,184

$1,320,000

$1,497,650

$1,131,275

$1,500,000

Recording Intangible Tax

$270,122

$245,000

$275,045

$228,873

$300,000

Real Estate Transfer Tax

$131,007

$110,000

$107,345

$74,408

$95,000

AGL

$676,449

$676,450

$687,942

$515,957

$698,260

AT&T

$104,888

$98,135

$90,295

$45,527

$85,780

$1,037,889

$1,026,600

$1,078,125

$831,881

$1,195,024

$969,299

$975,000

$1,088,797

$1,088,797

$1,065,000

$1,555,728

$1,588,465

$1,492,911

$906,585

$1,522,770

Total Franchise Fees

$4,344,253

$4,364,650

$4,438,070

$3,388,745

$4,566,834

Local Option Sales Tax

$18,914,199

$18,120,000

$19,141,535

$14,772,546

$19,696,728

Alcoholic Beverage Tax

$813,656

$775,000

$815,760

$685,247

$822,297

Business & Occupation Tax

$1,895,906

$1,814,100

$1,921,835

$1,866,294

$1,921,835

Insurance Premium Tax

$4,138,254

$3,725,000

$4,000,000

$-

$4,100,000

Financial Institutions

$117,225

$115,000

$117,478

$117,478

$117,500

Alcoholic Beverage Licenses

$391,495

$395,000

$408,920

$417,115

$407,500

Planning, Zoning & Dev Fees

$214,884

$107,520

$165,535

$161,330

$196,500

$1,124,873

$844,250

$1,449,940

$1,447,351

$2,084,185

Intergovernmental Revenue

$42,938

$-

$19,304

$24,455

$-

Recreation Rental Fees

$34,930

$24,650

$45,360

$41,103

$37,150

Recreation Program Fees

$100,717

$103,400

$96,005

$71,369

$105,000

Other Charges for Services

$197,829

$138,445

$135,930

115,142

$80,050

$1,171,720

$1,250,000

$1,157,550

$916,100

$1,250,000

Interest Earnings

$50,841

$52,500

$58,655

$63,891

$120,000

Other Revenues

$10,306

$10,000

$3,625

$3,566

$10,000

$5,295

$-

$51,451

$54,026

$-

$73,233

$-

$59,259

$118,577

$-

Hotel/Motel Tax

$125,043

$114,240

$126,960

$100,906

$122,500

Sale of Property

$42,715

$-

$-

$203

$-

Use of Reserves

$-

$446,000

$3,608,395

$-

$-

$52,112,619

$50,419,755

$55,886,646

$27,124,685

$54,943,079

Motor Vehicle Tax Motor Vehicle Tavt

JOHNS CREEK 2016 FY BUDGET

2014 Actuals

57

Franchise Fees

Comcast Georgia Power Sawnee EMC

Building & Trades Permits & Inspection Fees

Municipal Court Fees

Donations Reimbursement for damages property

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JOHNS CREEK 2016 FY BUDGET

58

General Fund Source Detail Property Tax Revenues

Motor Vehicle Tax

$20,000,000

$1,500,000

$15,000,000

$1,200,000

$10,000,000

$900,000

$5,000,000

$600,000

0

2012 2013 2014 2015 2016

$300,000

Motor Vehicle Tavt

2012

2013

2014

2015

2016

Recording Intangible Tax $600,000

$2,000,000

$500,000

$1,500,000

$400,000 $300,000

$1,000,000

$200,000 $500,000

0

$100,000 2012

2013

2014

2015

2016

0

Real Estate Transfer Fee

2013

2014

2015

2016

Franchise Fees Fee

$150,000

$5,000,000

$120,000

$4,000,000

$90,000

$3,000,000

$60,000

$2,000,000

$30,000

$1,000,000

0

2012

2012

2013

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2014

2015

2016

0

2012

2013

2014

2015

2016


LOST Revenue

59

Alcohol Beverage Revenue

$19,000,000

$800,000

$18,000,000

$600,000

$17,000,000

$400,000

$16,000,000

$200,000

$15,000,000

2012

2013

2014

2015

2016

Business & Occupation Tax

0

2012

2013

2014

2015

2016

JOHNS CREEK 2016 FY BUDGET

$1,000,000

$20,000,000

Alcoholic Beverage License

$2,000,000

$500,000

$1,500,000

$460,000 $420,000

$1,000,000

$380,000

$500,000 0

$340,000

2012

2013

2014

2015

2016

$300,000

Insurance Premium Tax

2012

2012

2012

2012

2012

Financial Institution Tax $150,000

$5,000,000 $4,000,000 $3,000,000

$120,000

$2,000,000 $1,000,000 0

2012

2013

2014

2015

2016

$90,000

Planning, Zoning, & Development Review Fees $2,500,000

$200,000

$2,000,000

$150,000

$1,500,000

$100,000

$1,000,000

$50,000

$500,000 2012

2013

2014

2015

2016

2013

2014

2015

2016

Building & Trade Permit & Inspection Fees

$250,000

0

2012

0

2012

2013

2014

2015

2016

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JOHNS CREEK 2016 FY BUDGET

60

General Fund Source Detail Cont. Recreation Program Fees

Recreation Rental Fees $50,000

$120,000 $100,000 $80,000 $60,000

$40,000

$40,000 $20,000 0

2012

2013

2014

2015

2016

$30,000

Interest Earnings

Municipal Court Fees $1,500,000

$120,000

$1,200,000

$100,000 $80,000

$900,000

$60,000

$600,000

$40,000

$300,000 0

$20,000 2012

2013

2014

2015

2016

0

Other Charges for Service

2012

2012

2012

2012

Other Revenues

$300,000

$150,000

$250,000

$120,000

$200,000

$90,000

$150,000

$60,000

$100,000

$30,000

$50,000 0

2012

2012

2013

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2014

2015

2016

0

2012

2013

2014

2015

2016


Hotel/Motel Tax $150,000 $120,000

Occupational and Business Taxes This category includes revenues from business and financial institutions’ occupational licenses for conducting business within the City. The 2016 amount is estimated based on trend analysis, economic indicators, and anticipated economic growth.

$90,000 $60,000 $30,000 0

2012

2013

2014

2015

2016

Property Taxes Property taxes include taxes on real and personal property, motor vehicle and intangible taxes. This category represents approximately a third of the total FY 2016 general fund revenues. Property taxes for 2016 are based on the tax digest compiled for 2015. These taxes are projected based on estimated growth of the state approved tax digest at millage rates adopted by Council. The 2016 projection estimates moderate growth based on current economic conditions. The Motor Vehicle Tax projections continue to decline as it is phased out and replaced by the Motor Vehicle Tavt. Local Option Sales Tax Sales tax revenues are derived from the sale of goods and services within Fulton County. The revenues are then distributed to the municipalities based on a predetermined formula. The 2016 projections are based on previous years’ numbers and factored with anticipated economic growth. LOST revenue represents approximately 26 percent of the FY 2016 general fund revenues. Franchise Fees Franchise fees are the fees charged to utility companies for use of City streets and right-of-ways to conduct their private business of delivering telephone, cable television, natural gas, water, and other fiber optics cable services. This category represents 8% of total general fund revenues. The 2016 estimated amounts are presented based on actual receipts from 2015 and factored with moderate growth. Alcohol Beverage Excise Taxes Alcohol beverage taxes are levied on the sale, distribution, or consumption of selected goods and services. Included in this category are taxes imposed on the distribution of distilled spirits, malt beverages, and wine. Taxes are also imposed on the sale of distilled spirits by

Insurance Premiums Taxes This category includes revenues from excise taxes on insurance premiums written by insurance companies conducting business within the City. Excise taxes on insurance premiums written by insurance companies conducting business within the City are allocated from the state to local governments based on current census data. Official census data is updated every ten years. Unless the State changes the tax system, this tax will remain flat until the next official census, only changing slightly due to growth in the industry. The insurance premiums taxes for 2016 are estimated based on amounts previously received with an increase to reflect anticipated growth.

61 JOHNS CREEK 2016 FY BUDGET

the drink. The 2016 amount for beverage excise taxes was computed based on trends from 2015 receipts, annualized.

Hotel/Motel Excise Taxes Hotel/Motel taxes are excise taxes that are charged for rooms or accommodations furnished by hotels. The 2016 amount is a projection based on the initial collected amounts during the City’s previous years. As the city has only two hotels that serve primarily business uses, this number is not expected to fluctuate significantly. Alcohol Beverage Licenses An Alcohol Beverage Privilege License is required for any establishment selling Alcohol Beverages for consumption on or off premises within the city limits of Johns Creek. The 2016 estimated amount is computed based on the current level of alcohol beverage license holders. Building Permits All construction activities within the City of Dunwoody must be permitted through the Community Development Department. This ensures that all construction is done in accordance with the codes set forth by the City of Johns Creek, Fulton County, and the State of Georgia. The 2016 estimated amount are projections based on 2015 permit activity, zoned available land and growth projections. The majority of this revenue is a pass-through to the building permits contractor. RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

62

General Fund Revenues 2008-2016 $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 0

2008

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2009

2010

2011

2012

2013

2014

2015

2016


Total Department Expenditures

2016

Administrative Services

$282,220

City Clerk

$597,360

City Council

$311,705

City Manager Communications Community Development Court

$1,314,320 $770,695 $3,158,708 $660,160

Facilities

$1,900,355

Finance

$1,279,276

Fire Human Resources Information Technology

JOHNS CREEK 2016 FY BUDGET

General Fund Department Expenditures

63

$11,279,624 $804,000 $2,353,085

Legal

$500,000

Police

$10,256,280

Public Works

$7,521,000

Recreation and Parks

$1,891,185 $44,879,973

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JOHNS CREEK 2016 FY BUDGET

64

Revenue Administration The city levies, collects, and records certain taxes, license fees, permit fees, intergovernmental revenues, charges for service, investment income, fines and forfeitures, and other miscellaneous revenues and financing sources. This policy provides direction in the application, acceptance and administration of revenues the city receives.

DIVERSIFICATION AND STABILITY All revenues have particular characteristics in terms of stability, growth, sensitivity to inflation or business cycle effects, and impact on the tax and ratepayers. A diversity of revenue sources can improve a city’s ability to handle fluctuations in revenues and potentially help to better distribute the cost of providing services. The city shall strive to maintain a diversified and stable revenue structure to shelter it from short-term fluctuations in any primary revenue source. When possible, the revenue mix shall combine elastic and inelastic revenue sources to minimize the effect of economic downturns. The city will work towards diversifying its revenue base in order to reduce its dependence upon property taxes.

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CONSERVATIVE REVENUE ESTIMATES As part of the annual budget process, an objective analytical process will estimate revenues realistically and prudently. The city will estimate revenues of a volatile nature conservatively. USER BASED FEES AND CHARGES (EXCHANGE REVENUE) The level of user fee cost recovery should consider the communitywide versus special service nature of the program or activity. The use of general purpose revenues is appropriate for communitywide services, while user fees are appropriate for services that are of special benefit to easily identified individuals or groups. The city will strive to keep a simple revenue system that will result in a decrease of compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to pay. The city’s revenue system will strive to maintain equity in its structure. That is, the city will seek to minimize or eliminate all forms for subsidization between entities, funds, services, utilities, and customers. However, it is recognized that public policy decisions may lead to subsidies in certain circumstances (e.g., senior citizen partial tax abatement).

Fees will be reviewed and updated on an ongoing basis to ensure that they keep pace with changes in the cost-of-living as well as changes in methods or levels of service delivery. For services associated with a user fee or charge, a fee shall offset the costs of that service, where possible. Costs of services include direct and indirect costs such as operating and maintenance costs, administrative costs, and charges for the use of capital (e.g., depreciation and debt service). ALTERNATE REVENUE SOURCES The city shall seek alternative funding sources whenever possible to reduce the required revenue from non-exchange transactions (e.g., property taxes). Such alternative sources include private and public grants, federal or state assistance, and public and private contributions. REVENUE COLLECTION The city will follow an aggressive policy collecting revenues, consistent with state and federal laws. This policy includes charging of penalties and interest, revoking city licenses, and providing for the transferring and assignment of tax executions. RATES AND CHARGES The City Council shall approve all revenue rates, charges, and processes in association with receipted funds that are deposited by the City in conjunction with the annually adopted budget.


65

JOHNS CREEK 2016 FY BUDGET

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JOHNS CREEK 2016 FY BUDGET

66

4 SECTION

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Capital Project Detail

67

PUBLIC WORKS ITS Phase 3a Fiber Installation (across 120, SBR, McGinnis Ferry) Medlock Bridge at State Bridge ThrU - Intersection Improvement McGinnis Ferry Road Improvement (Forsyth) ITS Phase 4 - Adding Flashing Yellow Lights/Additional Turn Lanes on MBR Kimball Br Rd Widening (4-Ln) from State Bridge to Jones Bridge ROW Kimball Br Rd Widening (4-Ln) from State Bridge to Jones Bridge Construction Medlock Bridge Flex Lanes - Add Flex Lane on MBR Abbotts Bridge from Jones Bridge to Parsons Rd (Turn Lanes/Median) Abbotts Br Rd R/W Acquisition from Parsons to Medlock Br Rd Barnwell Road at Holcomb Bridge Road Design - Additional Lanes/Median Haynes Bridge Corridor Study - Fesasibility of 4-Lanes/Turn Lanes/Median Barnwell Enhanced Sidewalk and Intersection Improvements Design Last Mile Connectivity - Eliminate Leased Fiber, increase speed and productivity

$150,000 $100,000 $65,000 $150,000

JOHNS CREEK 2016 FY BUDGET

Capital Projects Fund Detail

$500,000 $250,000 $84,500 $55,000 $208,000 $24,000

PUBLIC SAFETY Lucas Devices / Continuous CPR Chest Compressions (3 units total) Police Staffing Plan - 4 Cars (fully loaded)

$54,000 $220,000

IT Firewall Refresh Server Refresh (Backup Server) Server Refresh (Data Storage) Interactive Plan Review Displays @ City Hall

$25,000 $35,000 $65,000 $15,000 $2,000,500

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JOHNS CREEK 2016 FY BUDGET

68

Fund Balance and Other Projects Following the adoption of the FY 2016 Budget, in consideration of further transparency and to further strategic priorities of the city, the City Council, adopted a resolution to commit a portion of the unassigned fund balance as follows: 1. Land Acquisition: $20,000,000 2. Neighborhood Road Resurfacing: $7,000,000 3. Development of Parks and Other City Owned Structures: $1,500,000 At the City Council meeting immediately following the adoption of the FY 2016 Budget, the City Council approved the first budget amendment to accelerate needed traffic relief, transportation improvements and other important community priorities, such as the major update to the Comprehensive Land Use Plan. Although not part of the originally approved budget, this amendment is included in the document to reinforce the City Council’s desire to accelerate important priorities and goals.

Projects PUBLIC WORKS Neighborhood Road Resurfacing Jones Br Rd Improvements from Douglas to McGinnis Ferry Rd Design ITS Improvements - General Jones Br Rd Improvements from Waters Road to Buice Road Design Signal Loop Replacement Program to Pucks (Phase 1 of 6) Sargent Road at McGinnis Ferry Florida "T" Design Bridge Replacement Bell Road Over Cauley Creek Tributary Traffic Signal Upgrades/Replacements - General Resurfacing Other Road (Major Roads and High Traffic Roads) Construction, Engineering, and Inspection (CEI) Services

$3,500,000 $300,000 $260,000 $150,000 $200,000 $150,000 $150,000 $300,000 $250,000 $250,000

COMMUNITY DEVELOPMENT Comprehensive Land Use Plan Update

$300,000

POLICE Automated License Plate Readers (2 vehicle mounted, 2 stationary) - Pilot

$115,000

RECREATION AND PARKS Ocee Park - Construction of restroom facility and irrigation of lower fields Newtown Park Sidewalk Connections Video System for Newtown Park

$175,000 $14,000 $35,000

$6,149,000

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69 2014 General Fund

Capital Projects Fund -$2,253,134

Nonmajor Governmental Funds -$983,300

Total Governmental Funds $8,558,974 $42,715 $5,440,939 -$5,440,939 $42,715

Excess (deficiency) of revenues over (under) expenditures Proceeds from the sale of capital assets Transfers In Transfers Out Total

$11,795,408 $42,715 $125,043 -$5,315,896 -$5,148,138

$4,105,000

$1,210,896 -$125,043 $1,085,853

Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year

$6,647,270 $41,614,123 $48,261,393

$1,851,866 $4,017,903 $5,869,769

$102,553 $229,512 $332,065

$8,601,689 $45,861,538 $54,463,227

Nonmajor Governmental Funds -$594,814

Total Governmental Funds $6,779,356

$4,105,000

JOHNS CREEK 2016 FY BUDGET

Fund Balance

2015 General Fund

Capital Projects Fund

Excess (deficiency) of revenues over (under) expenditures Proceeds from the sale of capital assets Transfers In Transfers Out Total

$12,137,230

-$4,763,060

$2,235 $141,043 -$8,843,840 -$8,700,562

$7,995,531 -$781 $7,994,750

$848,309 -$140,232 $708,077

$2,235 $8,984,883 -$8,984,853 $2,265

Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year

$3,436,668 $48,261,393 $51,698,061

$3,231,690 $5,869,769 $9,101,459

$113,263 $332,065 $445,328

$6,781,621 $54,463,227 $61,244,848

Nonmajor Governmental Funds -$1,190,360

Total Governmental Funds $1,849,496

$3,435,860 -$2,983,010 $452,850 $2,302,346 $61,244,848 $63,547,194

2016 General Fund

Capital Projects Fund

Excess (deficiency) of revenues over (under) expenditures Proceeds from the sale of capital assets Transfers In Transfers Out Total

$5,040,356

-$2,000,500

$122,500 -$2,860,510 -$2,738,010

$2,000,500 $2,000,500

$1,312,860 -$122,500 $1,190,360

Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year

$2,302,346 $51,698,061 $54,000,407

$0 $9,101,459 $9,101,459

$0 $445,328 $445,328

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JOHNS CREEK 2016 FY BUDGET

70

Debt Fire Department Lease Fire Department Capital Lease Interest Georgia Tollway Infrastructure Bank (GTIB) Estimated Payment TOTAL

$351,782 $39,378 $273,000 $664,160

* The GTIB payment is for Public Works annual repayment obligation for the $4M loan for road resurfacing in 2015.

Net General Obligation Debt Outstanding Overlapping General Obligation Debt: Fulton County, Georgia Fulton County Board of Education Total Overlapping Debt City Direct Debt: Notes Payable Contracts Payable Total Direct Debt Total Direct and Overlapping Debt

Estimated Percentage Applicable

Amount Applicable to Johns Creek

$155,340,000 $87,460,000 $242,800,000

7.8% 14.5%

$12,116,520 $12,681,700

$1,991,201 $1,069,924 $3,061,125

100% 100%

$1,991,201 $1,069,924 $3,061,125

$245,861,125

$27,859,345

Considering a population of 82,000, the current direct and overlapping debt per capita is $340.

The Georgia Constitution limits General Obligation debt to a maximum of 10% of the assessed value of the municipality.

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71

JOHNS CREEK 2016 FY BUDGET

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JOHNS CREEK 2016 FY BUDGET

72

5 SECTION

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Administrative Services

73 JOHNS CREEK 2016 FY BUDGET

A

dministrative Services is the home for insurance policies covering City-wide exposures. These policies include general liability, D&O, fleet vehicles, property, etc. Other insurance specific to Fire and Police is budgeted in their respective department’s budget.

2014

2015 Adj

2016

Regular Employees

$0

$0

$0

Personnel Subtotals

$0

$0

$0

$250,683

$253,515

$280,470

$2,788

$2,230

$500

$838

$1,510

$1,250

$254,309

$257,255

$282,220

$254,309

$257,255

$282,220

Insurance Vehicles Gasoline - Diesel Discretionary Subtotals

5 YEAR BUDGET HISTORY

Totals $300,000 $250,000

$282,220

$279,043 $246,000

$254,309 $257,255

$200,000 $150,000 $100,000 $50,000 0

2012

2013

2014

2015

2016

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JOHNS CREEK 2016 FY BUDGET

74

City Clerk T

he City Clerk’s Office preserves and provides public access to the city’s official and historical records; provides support to the Mayor, City Council, and City Manager; and facilitates the city’s overall legislative process.

Every two years the City Clerk’s Office facilitates Municipal Elections working closely with the Fulton County Registration & Elections office., which accounts for the expenditure increase in the department. Online Contracts & Agreements, Ordinances & Resolutions, as well as City Council related-materials such as Agendas & Minutes are provided by the City Clerk’s Office. Copies of all public records are available through the City Clerk’s Office by completing a Request for Public Records and submitting it to the City Clerk’s Office. 2014 Regular Employees Car Allowance Gym Membership Temp/Part-Time Employee Overtime Health L/T Disability Dental Life Social Security (FICA) Medicare Retirement Unemployment Insurance Workers Compensation Personnel Subtotals Contractual Election Advertising Printing and Binding Dues and Fees Education and Training Hospitality Recording Fees Supplies Postage Other Unallocated Discretionary Subtotals

Totals

2015 Adj

08/18/15

$238,929 $3,600 $180 $11,156 $915 $13,135 $1,380 $1,700 $1,110 $15,436 $3,479 $35,288 $0 $1,606 $327,914 $3,149 $161,392 $4,298 $0 $619 $7,353 $510 $463 $2,655 $0 $0 $0 $180,439

$243,975 $3,600 $180 $11,500 $660 $12,815 $1,585 $1,725 $1,419 $15,905 $3,665 $38,980 $95 $747 $336,851 $11,620 $0 $5,115 $210 $750 $11,262 $750 $800 $4,160 $0 $833 $10,000 $45,500

$195,401 $3,000 $150 $10,439 $647 $11,787 $1,471 $1,586 $1,608 $12,533 $2,931 $29,826 $0 $598 $271,977 $7,407 $0 $3,675 $0 $415 $7,441 $567 $442 $3,301 $0 $0 $0 $23,248

$250,045 $3,600 $180 $25,000 $750 $13,145 $1,405 $1,900 $1,145 $17,335 $4,055 $42,510 $225 $850 $362,145 $12,500 $200,000 $5,000 $250 $1,070 $11,235 $750 $200 $3,960 $250 $0 $0 $235,215

$508,353

$382,351

$295,225

$597,360

Notables $200,000 “Election” line includes one time expense, cost is based on estimate from Fulton County $810 “Supplies” line includes one time expense for new shelving

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2016


2015

75

Call Center Requests

100

Eagle Scout Recognitions

33

Ordinances

Open Records Requests

34

519

Scanned Agenda Packets (Months)

Agenda Packets for M/C, CVB, ACB

70

Resolutions

18

JOHNS CREEK 2016 FY BUDGET

Accomplishments

50

Minutes

70

2016 Goals Adopts and implement an updated Records Retention Policy

Adopts and implement an updated Records Retention Policy

Work with IT and other staff on reviewing future IT needs.

5 YEAR BUDGET HISTORY

$600,000 $500,000

$597,360

$555,443 $508,353

$400,000

$382,109

$382,351

$300,000 $200,000 $100,000 0

2012

2013

2014

2015

2016 RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

76

City Council T

he City Council of Johns Creek is composed of the Mayor and six (6) Council members vested with the legislative authority of the city’s municipal government. As the legislative branch, the City Council is primarily responsible for making laws which govern the City of Johns Creek and proposes, debates, and votes on legislation governing and/or affecting the city. The City Council also regulates revenues and expenditures, incurs debt and approves the final operating and capital budgets for the city. Council members are elected to Posts 1-6 for four year terms and each Johns Creek City Council member represents the city at-large. By law, a Council member must be: 21 years of age; a resident of the City for 12 months immediately preceding his or her election; continue to reside within the city during their time of service on Council; registered and qualified to vote in municipal elections of Johns Creek. 2014 Regular Employees Car Allowance Gym Membership Health L/T Disability Dental Life Social Security (FICA) Medicare Retirement Workers Compensation Personnel Subtotals Professional Services Dues and Fees Education and Training Hospitality Local Grant Match Supplies Office Supplies Postage Operating Supplies Unallocated Discretionary Subtotals

Totals

2015 Adj

08/18/15

2016

$85,216 $0 $0 $0 $0 $0 $0 $5,287 $1,236 $0 $0 $91,739 $0 $21,026 $17,003 $1,491 $15,690 $370 $2,322 $22 $1,781 $0 $59,705

$163,098 $4,800 $75 $18,680 $425 $990 $345 $10,342 $2,418 $6,225 $220 $207,618 $1,000 $28,875 $37,846 $1,815 $59,792 $710 $4,845 $0 $3,240 $12,000 $150,123

$118,481 $4,000 $0 $17,684 $393 $904 $316 $7,488 $1,751 $2,867 $0 $153,884 $1,000 $21,674 $35,667 $1,267 $25,278 $411 $3,399 $0 $2,019 $0 $90,715

$185,375 $4,800 $0 $12,680 $410 $1,135 $335 $11,785 $2,760 $11,965 $520 $231,765 $750 $30,690 $40,500 $1,800 $0 $700 $3,000 $0 $2,500 $0 $79,940

$151,444

$357,741

$244,599

$311,705

Notables $5,000 "Education and Training" line includes service level addition - increasing to reflect full Council and desire to learn best practices and innovative ideas

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77 JOHNS CREEK 2016 FY BUDGET

Municipal Elections JOHNS CREEK Elections are nonpartisan and held without primaries.

Candidates for Mayor & City Council run At-Large. All registered voters vote for all council positions.

The qualification period for each municipal election precedes the election by a few months (usually the last week of August prior to a November General Election).

4

Elected officials serve four year terms.

$400,000 5 YEAR BUDGET HISTORY

Elected officials take their Oath of Office the first meeting in January immediately following their election

$357,741

$350,000 $300,000

$311,705 $266,294 $237,448

$250,000 $200,000 $150,000

$151,444

$100,000 $50,000 0

2012

2013

2014

2015

2016 RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

78

City Manager T

he City Manager is responsible for the effective administration and operation of all services for the city of Johns Creek. He/ She tracks the progress of a variety of city projects, monitors the day-to-day activities of city departments and maintains necessary intergovernmental relationships with federal, state and local governments. The City Manager strives to develop cost-effective and innovative ways to implement the prescribed goals of Johns Creek, including its Capital Improvement Program (CIP). The City Manager provides professional leadership in the administration and implementation of the policies, goals and vision set forth by the Mayor and City Council.

2014 Regular Employees Car Allowance Housing Stipend Gym Membership Overtime Health L/T Disability Dental Life Social Security (FICA) Medicare Retirement Unemployment Insurance Workers Compensation Personnel Subtotals Professional Services Other Fulton County IGA Advertising Printing and Binding Dues and Fees Education and Training Hospitality Office Supplies Postage Office Equipment Operating Supplies Unallocated Discretionary Subtotals

Totals

2015 Adj

08/18/15

$890,953 $17,550 $10,114 $840 $2,830 $69,949 $3,555 $6,311 $2,890 $43,072 $12,962 $105,665 $0 $2,627 $1,169,318 $11,544 $288,777 $173 $2,391 $1,715 $27,131 $8,949 $30,247 $721 $0 $13,700 $10,200 $0 $395,548

$639,860 $21,660 $0 $615 $0 $68,210 $3,480 $5,100 $2,605 $39,175 $9,415 $89,705 $145 $2,450 $882,420 $32,380 $622,458 $0 $7,400 $1,975 $27,440 $31,935 $29,677 $2,365 $1,000 $1,491 $5,030 $50,000 $813,151

$464,492 $17,200 $0 $375 $0 $61,636 $3,051 $4,321 $2,036 $26,376 $6,672 $46,105 $0 $1,994 $634,258 $31,130 $336,400 $0 $1,662 $0 $25,617 $17,985 $22,047 $3,011 $0 $1,523 $3,539 $0 $442,914

$640,100 $23,160 $0 $900 $0 $89,330 $3,670 $4,895 $2,805 $34,815 $9,630 $107,710 $340 $2,800 $920,155 $10,000 $310,000 $0 $2,500 $1,975 $27,440 $27,750 $5,500 $2,000 $1,000 $1,000 $5,000 $0 $394,165

$1,564,866

$1,695,571

$1,077,172

$1,314,320

Notables *Senior Contracts Manager position eliminated

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2016


79

5 YEAR BUDGET HISTORY

JOHNS CREEK 2016 FY BUDGET

$1,695,571

$1,564,866

$1,314,320

$1,000,000

$1,441,697

$1,500,000

$1,530,830

$2,000,000

$500,000

0

2012

2013

2014

2015

2016

2015

Accomplishments • • • •

Initiated Recreation and Parks Strategic Plan process Initiated Strategic Economic Development Strategy Revamped the budgetary process to provide a more priority-based budget with greater efficiency Created Ten Year Financial Forecast model

2016 Goals Conduct a strategic planning retreat with the City Council to set city-wide priorities and goals.

Continue to review and update all current policies.

Pursue strategic parkland.

acquisition

of

Assess the city’s contracting model and institute improvements to ensure maximum taxpayer benefit and effectiveness of service.

Create enhanced outcomebased performance measures by department to ensure alignment of tasks and efforts with strategic priorities.

Implementation, in concert with business and economic development partners, of the Strategic Economic Development Plan. RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

80

Communications T

he Communications Office is responsible for overseeing the city’s public outreach activities, including media relations. Their primary goal is to provide accurate and timely information to a wide array of city stakeholders. They work directly with the Office of the Mayor, Office of the City Manager, and all departments to enhance public awareness of citysponsored initiatives, communicate city policy and increase civic participation. 2014 Regular Employees Car Allowance Gym Membership Temp/Part-Time Employee Overtime Health L/T Disability Dental Life Social Security (FICA) Medicare Retirement Unemployment Insurance Workers Compensation Personnel Totals Professional Services CH2M Hill (Call Center) Fulton County IGA Contracted Technical Services Communications Advertising Printing and Binding Travel Dues and Fees Education and Training Hospitality Office Supplies Operating Supplies Unallocated Discretionary Subtotals Totals

$567,977 $8,400 $90 $0 $21 $87,134 $3,290 $6,971 $2,665 $32,446 $7,945 $94,342 $0 $2,348 $813,629 $2,095 $218,324 $173 $5,452 $33,200 $9 $5,980 $5,334 $855 $6,694 $4,828 $19 $2,370 $1,819 $0 $287,152 $1,100,781

2015 Adj $702,405 $9,200 $405 $10,872 $4,497 $106,395 $3,590 $8,800 $2,910 $44,075 $10,320 $112,800 $145 $1,790 $1,018,204 $1,900 $197,675 $0 $15,700 $90,570 $0 $23,360 $6,825 $3,570 $8,675 $11,555 $137 $1,380 $8,650 $10,000 $379,997 $1,398,201

08/18/15 $530,293 $7,600 $330 $10,872 $5,634 $88,525 $3,170 $7,373 $2,562 $31,024 $7,679 $80,245 $0 $1,433 $776,740 $1,900 $167,263 $0 $8,085 $30,017 $0 $20,911 $3,649 $2,547 $7,076 $7,037 $137 $1,029 $5,084 $0 $254,735 $1,031,475

2016 $422,425 $4,800 $360 $0 $6,000 $76,575 $2,390 $6,725 $1,950 $26,885 $6,290 $71,815 $340 $0 $626,555 $0 $46,250 $0 $5,860 $25,000 $0 $28,500 $3,250 $2,800 $8,380 $14,000 $125 $1,375 $8,600 $0 $144,140 $770,695

Notables $2,500 “Education and Training” line includes an increase for one-time expense training for new video production equipment (purchased in late 2015) $15,000 “Technical Services” line includes enhancement for Media Analytics and Monitoring Software *Senior Community Relations Manager transferred to Facilities. Volunteer Coordinator to Rec & Parks

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2015

81

Press Releases

Communication Plans

Twitter Followers

174 604

2

Facebook Followers

7,016

Annual Reports

Videos Produced

Email Subscribers

Email Open Rate

26

15,730

3

JOHNS CREEK 2016 FY BUDGET

Accomplishments & Measurements

38%

2016 Goals Communicate the city of Johns Creek’s new brand icon and brand story to increase awareness.

5 YEAR BUDGET HISTORY

$1,500,000

Promote community interaction and engagement to increase civic awareness and pride.

$1,018,014

$1,121,930

$1,100,781

2012

2013

2014

Increase awareness of city projects, initiatives, programs, and other municipal information.

$1,398,201

$770,695

$1,200,000 $900,000 $600,000 $300,000 0

2015

2016

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JOHNS CREEK 2016 FY BUDGET

82

Community Development C

ommunity Development staff strive to ensure land development and zoning regulations are fairly administered with courtesy and respect, consistent with the policies and goals established by the City Council and the adopted Comprehensive Plan. The department assists the citizens of Johns Creek and its development community, the Planning Commission, Board of Zoning Appeals, Construction Board of Appeals and the City’s elected officials while managing zoning and long-range planning, permitting, inspections, code enforcement and other activities in support of the City’s vision, mission and goals. Community Development provides comprehensive land-use and environmental planning, zoning and permitting services, development review, and enforcement of building, zoning, development and environmental codes. 2014 Regular Employees Personnel Totals Professional Services CH2M Hill Other Inspections Contract Abatement R&M Advertising Printing and Binding Merchant Service Charges Office Supplies Postage Vehicles Gasoline/Diesel Unallocated Discretionary Subtotals Totals

$0 $0 $0 $1,657,148 $0 $1,037,986 $0 $3,555 $321 $10,266 $3,070 $0 $1,571 $8,430 $0 $2,722,347 $2,722,347

$3,500,000 5 YEAR BUDGET HISTORY

2015 Adj $0 $0 $0 $1,668,240 $57,900 $1,231,950 $2,085 $3,260 $350 $14,640 $2,290 $105 $5,020 $9,520 $10,000 $3,005,360 $3,005,360

$3,121,329

$3,000,000

$2,655,786

$2,722,347

2013

2014

08/18/15

2016

$0 $0 $0 $1,445,868 $57,900 $1,240,779 $0 $1,993 $1,087 $11,186 $2,120 $0 $2,479 $5,208 $0 $2,768,620 $2,768,620

$3,005,360

$0 $0 $0 $1,319,540 $0 $1,798,068 $2,000 $9,250 $1,500 $13,500 $2,250 $100 $4,000 $8,500 $0 $3,158,708 $3,158,708

$3,158,708

$2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 0

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2012

2015

2016


83 JOHNS CREEK 2016 FY BUDGET

Performance Measures FY2015 Each department measures and tracks a number of performance metrics specific to each individual department and have influence over the ability to meet and exceed most targets and internal goals. Each department sets and tracks their own workload measures; however, there are measures in which the department has limited control over specific outcomes. For example, staff largely does not influence how many individuals apply for permits.

Building Permits Development Plan Reviews Development Inspections Land Use Petitions Processed Code Violations Inspected Notice of Violations Issued Citations Issued

2011 1925 462 3739 13 1181 990 66

2012 2109 458 5316 12 1097 893 75

2013 2383 548 4957 18 1321 1066 57

2014 2274 563 6201 14 1346 989 29

2015 3050 570 13622 16 1544 1097 49

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JOHNS CREEK 2016 FY BUDGET

84

2015

Community Development Accomplishments (OCTOBER 1, 2014 – SEPTEMBER 30, 2015) Planning and Zoning • Calculated the city’s housing units and population based on actual GIS data • Analyzed the full buildout potential of the city’s vacant land and underdeveloped activity nodes • Updated the city’s demographic information and compared it to surrounding northern Metro-Atlanta cities • Assisted with the RFP and coordination of The District development initiative • Initiated Zoning Ordinance text amendments to clarify the difference between senior housing and special needs housing as well as where both uses should be permitted as per the Comprehensive Plan • Initiated Zoning and Sign Ordinance text amendment changes to add and clarify definitions, clarify conflicting ordinance sections and to eliminate ambiguous zoning language • Established and trained the Arts and Cultural Board • Held the city’s Public Art Board’s first meeting to review 8 proposed pieces of public art sculptures • Processed 12 rezoning and/or special use land petition cases • Processed 25 variance applications Land Development • Reviewed 523 site plans • Reviewed 57 land disturbance permits: approved 21 • Reviewed 53 final plats, approved 27 • Responded to 526 land development calls, including drainage, river corridor and trees • Performed 13,622 erosion control site inspections, issued 92 violations and 19 stop work orders, a 48% increase from the number of site inspections performed in the previous FY • Number of single family residential units under construction at FY end- 133 • Number of approved single family residential lots remaining to be built at FY end - 808 Permitting • Processed a total of 3,050 permits, valued at $181,812,812.82: a 25% increase from the number of permits issued in the previous Fiscal Year • Performed 10,320 building inspections: a 37% increase in inspections from the 1st quarter to the 4th quarter • Processed 215 new single family residential building permits, valued at $63,559,827.28 • Processed 24 new commercial building permits, valued at $16,239,458.01 • Processed 574 residential additions and alternation permits, valued at $2,399,229 • Processed 790 commercial alteration building permits, valued at $81,107,457 • Processed 603 roof replacement permits valued at $7,353,513 • Processed 172 sign permits • Processes 192 banner permits • Processed 137 fence and 16 retaining wall permits Code Enforcement • Responded to 599 citizen complaints • Issued 199 Notices of Code Violations

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• •

Issued 48 Citations Removed 1,001 illegally placed signs Closed 1,081 code enforcement cases Inspected 25 massage establishments resulting in the issuance of 16 notices of violations Inspected 52 shopping centers and identified 129 vacant retail stores as the first step in redevelopment of failing shopping centers: the Grand Pavilion on Kimball Road has the highest vacancy rate at 78% Actively pursued 76 retail businesses operating without a valid business license, resulting in the issuance of 26 violations, 12 voluntary compliances and the identification of 38 businesses that are no longer in business Proactively inspected 284 residential properties for code violations resulting in the issuance of 71 violations Required the Country Club of the South to erect a 60’ high safety net to stop golf balls from entering into the Old Alabama Road right-of-way.

2015

Issued

Accomplishments

Removed

1,001

Reviewed

Processed 24 new commercial building permits.

85 JOHNS CREEK 2016 FY BUDGET

• • • •

53 Final Plats

523 Site Plans Reviewed

Responded to

599

Citizen Complaints Processed

Citations

illegally placed signs

Sign Permits

48%

Increase in site inspections from previous year. Held the City’s Public Art Board’s first meeting to review 8 proposed pieces of public art sculptures.

3,050 Permits

172

48

Calculated the City’s housing units and population based on actual GIS data.

Performed

10,320 Building Inspections

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JOHNS CREEK 2016 FY BUDGET

86

Court 2014 Regular Employees Gym Membership Temp/Part-Time Employee Overtime Health L/T Disability Dental Life Social Security (FICA) Medicare Retirement Unemployment Insurance Workers Compensation Personnel Subtotals Professional Services Contractual Warrants IGA with Doraville Municipal Judge Court Solicitor Indigent Defense Technical Services Equipment Insurance Communications Advertising Printing and Binding Dues and Fees Education and Training Hospitality Merchant Service Charges Office Supplies Postage Operating Supplies Other Unallocated Discretionary Subtotals Totals

$207,794 $180 $0 $275 $43,621 $1,032 $3,562 $830 $11,553 $2,796 $24,380 $0 $825 $296,848 $17,358 $40,823 $15,400 $40,872 $122,848 $4,689 $148 $475 $140 $0 $135 $1,255 $145 $4,580 $0 $9,814 $9,456 $3,118 $1,506 $0 $0 $272,762 $569,610

2015 Adj $225,405 $330 $0 $9,345 $58,225 $1,345 $4,760 $1,090 $13,918 $3,260 $30,255 $115 $560 $348,608 $30,160 $35,245 $16,800 $41,290 $135,000 $3,075 $145 $360 $150 $0 $170 $3,210 $395 $7,905 $780 $4,710 $7,012 $3,920 $3,685 $0 $5,000 $299,012 $647,620

08/18/15 $179,210 $150 $0 $5,806 $49,979 $1,241 $4,112 $998 $10,721 $2,507 $19,679 $0 $447 $274,850 $13,208 $26,295 $16,800 $31,499 $104,998 $3,830 $119 $0 $140 $0 $0 $2,670 $70 $6,280 $543 $2,770 $4,864 $2,557 $2,065 $0 $0 $218,708 $493,558

Notables $4,000 “Contractual” line includes enhancement for Probation Audit Project $500 “Operating Supplies” line includes one time expense for new scanner

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2016 $236,470 $360 $0 $11,855 $70,075 $1,345 $5,725 $1,095 $20,010 $4,680 $40,200 $225 $750 $392,790 $0 $35,000 $16,800 $49,000 $135,000 $4,000 $145 $500 $150 $0 $0 $3,025 $645 $10,855 $1,250 $0 $4,500 $4,000 $2,500 $0 $0 $267,370 $660,160


he Johns Creek Municipal Court was established to handle city code (environmental) and traffic violations within the city. The Johns Creek Municipal Court strives to professionally serve the citizens and community of Johns Creek by administering justice in an open judicial forum with ethical integrity, fairness and efficiency to enhance public confidence and trust.

2015

Accomplishments • Reorganized Court staffing structure and added an additional Assistant Court Clerk position. • The Court implemented new standards to decrease inefficiencies in the best interest of Justice. • Acquired new probation supervision and management service agreement at no cost to the city. • There were 7,946 citations filed (incoming) and 7,137 citations disposed (outgoing) in FY2015 averaging a clearance rate of 90%. The clearance rate is the number of outgoing cases as a percentage of the number of incoming cases. It measures whether the court is keeping up with its incoming caseload. Requesting a 2% increase compared to FY2014. • 775 students were mandated to attend the S.T.O.P program. • Chief Judge Donald Schaefer was recognized by the Council of Municipal Court Judges for his work with the S.T.O.P. program. • Court staff completed 2014 and half of 2013 backlogged scanning project. • Court staff completed 2014-2010 open arrest backlogged CCH updates to GCIC.

Performance Measures FY2015

Citations Filed

Citations Disposed

Clearance Rate

7,946

7,137

90%

$800,000 $700,000

$659,154

$673,020

2016 Goals

• Increase community awareness of the S.T.O.P. program in an effort to educate, inform and deter young inexperienced drivers from reoffending. • Promote education, training and development opportunities to increase staff’s knowledge and job satisfaction. • Complete a probation caseload audit consisting of 1550 adjudicated cases not closed since 2008. • Close adjudicated cases monthly upon receipt of closure reports from the probation office. • With the assistance of the IT department, develop and implement a case management calendar app through technical innovation to assist the court in providing future court dates to the police department at issuance of new citations. • Continue to minimize the use of paper by converting print copies to PDF documents. • Introduce preliminary measures towards a paperless in court solution with the solicitor’s office. • Utilize internal staffing opportunities citywide in an effort to complete the backlogged scanning project. • Complete 2009 - 2008 open arrest backlogged CCH updates to GCIC. • Close adjudicated cases monthly upon receipt of closure reports from the probation office. • Establish monthly clearance rate target of 90%. • Establish “time to disposition” target goals from the date of filing in an effort to accomplish the clearance rate target. • Continue to report convictions within 10 days after disposition to DDS and 30 days to GCIC as mandated with a 95% accuracy target.

5 YEAR BUDGET HISTORY $596,610

$600,000

87 JOHNS CREEK 2016 FY BUDGET

T

$647,620

$660,160

$500,000 $400,000 $300,000 $200,000

2012

2013

2014

2015

2016

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JOHNS CREEK 2016 FY BUDGET

88

Facilities F

acilities Management Division strives to provide prompt, high quality maintenance and construction service to assure that city facilities are efficiently maintained in a manner that allows customer departments to best serve the citizens of Johns Creek.

2014 Regular Employees Car Allowance Overtime Health L/T Disability Dental Life Social Security (FICA) Medicare Retirement Unemployment Insurance Workers Compensation Personnel Subtotals Professional Services Contractual Equipment Building Rental - Land and Building Rental - Equip and Vehicles Printing and Binding Dues and Fees Education and Training Office Supplies Postage Vehicles Office Equipment Operating Supplies Furniture and Fixtures Unallocated Discretionary Subtotals Totals

$124,093 $0 $1,603 $27,818 $754 $2,694 $630 $7,471 $1,747 $19,033 $0 $615 $186,458 $10,825 $3,594 $5,726 $15,452 $1,234,969 $0 $0 $79 $0 $25,214 $17,864 $26 $7,496 $22,487 $0 $0 $1,343,732 $1,530,190

2015 Adj $137,980 $0 $2,805 $41,190 $815 $3,100 $660 $8,580 $2,005 $21,815 $85 $460 $219,495 $655 $9,415 $10,200 $46,705 $1,263,300 $1,015 $175 $125 $1,375 $31,250 $22,750 $500 $10,850 $23,065 $0 $10,000 $1,431,380 $1,650,875

08/18/15 $108,884 $0 $1,670 $35,706 $749 $2,743 $603 $6,489 $1,518 $15,785 $0 $367 $174,514 $665 $5,132 $4,382 $52,838 $1,263,448 $595 $145 $0 $422 $26,735 $24,237 $390 $11,369 $32,325 $160 $0 $1,422,843 $1,597,357

2016 $298,990 $4,800 $3,000 $64,575 $1,680 $5,000 $1,360 $15,830 $4,450 $50,830 $170 $500 $451,185 $0 $10,000 $7,000 $30,150 $1,307,845 $1,000 $175 $125 $1,375 $30,000 $23,000 $500 $8,000 $30,000 $0 $0 $1,449,170 $1,900,355

Notables $18,000 “Building� line includes one time expense for renovating permit counters for ADA accessibility *Senior Community Relations Manager position transfered from Communications

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89 JOHNS CREEK 2016 FY BUDGET

$1,900,355

5 YEAR BUDGET HISTORY

$2,000,000 $1,460,007

$1,611,091

$1,530,190

$1,650,875

2013

2014

2015

$1,500,000 $1,000,000 $500,000 0

2012

2016

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JOHNS CREEK 2016 FY BUDGET

90

Finance F

inance is responsible for financial accounting and reporting, treasury management, assisting with budget preparation, preparing the Comprehensive Annual Financial Report, administering processing and preparation of the city’s payroll and payments to city vendors. 2014

2015 Adj

08/18/15

2016

Regular Employees Car Allowance Gym Membership Overtime Health L/T Disability Dental Life Social Security (FICA) Medicare Retirement Unemployment Insurance Workers Compensation Personnel Subtotals Professional Services Audit Contractual Fire IGA Technical Services Repairs and Maintenance Advertising Printing and Binding Dues and Fees Education and Training Software Licensing Fee Hospitality Finance Charges/Bank Charges Office Supplies

$757,059 $6,000 $780 $415 $123,168 $4,408 $8,478 $3,544 $40,844 $10,518 $116,704 $6,359 $3,107 $1,081,384 $0 $28,000 $81,704 $173 $746 $0 $0 $1,488 $1,772 $7,472 $0 $115 $22 $5,203

$827,280 $6,000 $900 $3,210 $135,945 $4,760 $9,100 $3,805 $49,010 $11,850 $136,255 $2,500 $2,390 $1,193,005 $2,586 $30,000 $181,370 $0 $1,350 $750 $390 $1,340 $2,229 $17,800 $0 $500 $855 $8,900

$618,815 $5,000 $705 $243 $119,226 $4,168 $8,147 $3,346 $34,329 $8,571 $99,450 $0 $1,911 $903,911 $505 $30,000 $41,193 $0 $671 $0 $0 $1,229 $1,628 $4,271 $0 $87 $190 $6,588

$709,390 $6,000 $720 $6,000 $119,145 $4,150 $9,075 $3,265 $39,865 $10,545 $121,421 $2,400 $2,750 $1,034,726 $2,500 $31,000 $170,000 $0 $1,250 $750 $0 $1,500 $2,500 $15,700 $0 $500 $850 $6,500

Postage Other Operating Supplies Unallocated Discretionary Subtotals Totals

$0 $7 $5,243 $0 $131,945 $1,213,329

$1,000 $0 $21,525 $10,000 $280,595 $1,473,600

$0 $0 $7,987 $0 $94,349 $998,260

$500 $0 $11,000 $0 $244,550 $1,279,276

Notables $55,000 "Contracted" line includes enhancement for Financial Advisor $35,000 "Contracted" line includes enhancement for Internal Auditor *Revenue Supervisor & Senior Accountant positions eliminated. Risk Manager position transfered to Human Resources

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91

$1,500,000

$1,423,425

$1,537,480

JOHNS CREEK 2016 FY BUDGET

5 YEAR BUDGET HISTORY

$2,000,000 $1,473,600 $1,279,276

$1,213,329

$1,000,000 $500,000 0

2012

2013

2014

2015

2016

2016 Goals

Accomplishments Completed testing major Transitioned from H.T.E business components of One Solution license software to One Solution software upgrade, anticipate goBAM module in May 2015 live date December 01, 2015.

The Certificate of Achievement Award for the 2014 Comprehensive Annual Financial Report from the Governmental Finance Officers Association.

2015

Completed mid-year budget process with additional funds available to be reallocated to capital projects.

Go live on One Solution accounting software December 01, 2016.

Receive the Certificate of Achievement Award for the 2015 Comprehensive Annual Financial Report

Performance Measures FY2015 Each department measures and tracks a number of performance metrics specific to each individual department and have influence over the ability to meet and exceed most targets and internal goals. Each department sets and tracks there own workload measures; however, there are measures in which the department has limited control over specific outcomes.

Purchase Orders Issued

Contracts Awarded

Cash Receipt Batches

Journal Entries Processed

Budget Amendments

Check Requests Processed

Checks Processed

Business Licenses Issued

219

78

2,254

218

15

4,601

4,178

2,685

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JOHNS CREEK 2016 FY BUDGET

92

Fire 2014

2015 Adj

08/18/15

2016

$5,202,607

$5,538,460

$4,413,201

$5,848,500

$1,456

$0

$569

$0

Gym Membership

$10,500

$11,865

$8,625

$14,760

Paramedic Incentive Pay

$47,500

$52,000

$52,500

$80,000

Temp/Part-Time Employee

$195,851

$132,750

$70,294

$100,000

Overtime

$374,402

$304,625

$244,456

$383,200

Health

$821,202

$952,130

$868,769

$1,119,520

L/T Disability

$29,705

$31,325

$28,761

$33,030

Dental

$66,571

$69,260

$61,973

$91,710

Life

$23,938

$23,490

$23,165

$26,990

$348,548

$374,400

$283,169

$396,500

Medicare

$81,392

$87,225

$66,552

$93,435

Retirement

$819,157

$899,960

$687,725

$999,305

$0

$1,920

$0

$4,700

$543,894

$417,100

$333,972

$425,000

$8,566,723

$8,896,510

$7,143,731

$9,616,650

$650

$0

$0

$15,000

$45,644

$48,805

$37,339

$48,800

Fulton County Radio IGA

$9,147

$25,130

$23,130

$24,000

False Alarm Contract Fees

$4,583

$3,205

$3,429

$3,200

$43,206

$133,790

$61,795

$35,485

$163,608

$134,005

$100,634

$140,000

$1,190

$1,400

$516

$700

$0

$965

$562

$1,000

Dues and Fees

$23,252

$20,500

$21,555

$34,720

Education and Training

$15,316

$47,000

$45,619

$56,900

Maintenance Contracts

$72,456

$96,080

$79,409

$85,000

Office Supplies

$7,947

$8,305

$8,944

$8,300

Other Supplies

$15,327

$16,000

$14,353

$15,900

Vehicles

$142,818

$171,360

$158,202

$165,050

Medical

$17,273

$24,130

$21,056

$29,000

$6,387

$6,270

$3,953

$6,350

Natural Gas

$13,881

$14,279

$11,168

$13,840

Electricity

$40,977

$42,800

$33,561

$45,559

Gasoline/Diesel

$82,153

$77,460

$51,513

$72,250

$0

$675

$296

$150

Community Outreach

$11,197

$4,700

$1,561

$5,500

Operating Supplies

$12,675

$11,025

$10,276

$11,400

Regular Employees Excess Regular Salaries

Social Security (FICA)

Unemployment Insurance Worker's Compensation Personnel Subtotals Professional Services Medical Director

Facility Repair and Maintenance Insurance Communications Printing and Binding

Water/Sewage

Books and Periodicals

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$34,846

$36,435

$33,148

$50,000

Officer Supplies

$75,259

$111,650

$102,876

$166,200

$150,612

$320,000

$320,000

$0

Site Improvement

$0

$0

$850,000

$0

Construction/Alterations

$0

$850,000

$0

$0

$164,089

$175,530

$173,461

$0

$0

$155,000

$0

$0

Capital Lease Principal

$102,880

$107,815

$89,632

$190,405

Capital Lease Interest

$57,557

$52,415

$43,894

$47,105

$408,553

$391,160

$293,369

$391,160

$1,723,483

$3,087,889

$2,595,251

$1,662,974

$10,290,206

$11,984,399

$9,738,982

$11,279,624

Sites/Land

Other Unallocated

Operating Transfers Out Discretionary Subtotals Totals

93 JOHNS CREEK 2016 FY BUDGET

Uniforms

Notables $7,500 "Dues and Fees" line includes one time expense for Accreditation Fees $26,000 "Education and Training" line includes one time expense for Paramedic Class (6 more fire fighters becoming paramedics) $2,500 "Medical" line includes one time expense for Continuous Positive Airway Pressure devices for Engine 61 and Engine 63 $95,000 "Officer Supplies" line includes one time expense for new radios - compliant with new system and federal mandate $4,800 "Officer Supplies" line includes one time expense for radio headset system for boat purchased in 2015 $1,200 "Officer Supplies" line includes one time expense for camera for public educator/public relations officer $2,400 "Officer Supplies" line includes one time expense for utility trailer *Four Fire positions added for FY2016

$11,984,399

5 YEAR BUDGET HISTORY

$12,000,000 $10,000,000

$9,968,034

$10,159,109

$10,290,206

2012

2013

2014

$11,279,624

$8,000,000 $6,000,000 $4,000,000 $2,000,000 0

2015

2016

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JOHNS CREEK 2016 FY BUDGET

94

Fire T

he Johns Creek Fire Department is dedicated to providing the Johns Creek community the highest quality of life safety and fire protection services. The department strives to meet the needs of the community through the committed efforts of its dedicated firefighters, paramedics, emergency medical technicians (EMTs), and administrative staff.

Our department has a continuous focus on fire education and prevention, quality emergency medical care, technical rescue and hazardous materials emergency response – making the community safer each day. The JCFD maintains a high level of readiness through its professional development and training of our personnel.

JCFD Mission • • • • • • •

Provide high quality advanced life support medical response; Rescue individuals from life threatening situations; Suppress fires; Respond to calls for service; Ensure safe buildings, homes and neighborhoods; Develop creative, innovative programs that educate the community regarding fire and life safety; and Support community and citizen events resulting in a safe community for all.

2015

Accomplishments Water Rescue • The Johns Creek Fire Department procured a new river rescue boat that was specifically designed for operations in the Chattahoochee River.

Water Rescue Responses to date (FY2015):

17

Number of victims recovered or rescued to date (FY2015):

9 Prevention & Eduction • JCFD assigned one member of the department to the Fire Marshal’s Office as a “Public Educator / Inspector” in late FY2014. After a full year RETURN TO CONTENTS PAGE

of this new position being in place the data can be scientifically reviewed to demonstrate effectiveness. This individual is responsible for managing existing and implementing additional community outreach programs as well as act as a supplemental fire prevention inspector. • Specific Accomplishments of the Fire Marshal’s Office • Started a Fire Warden Program for larger facilities (Presented at AAC; Heartside Community; North Fulton Water Treatment Plant; and Perimeter church staff) • Expanded the Risk Watch Program to presenting in 4 Elementary Schools (Medlock Bridge, Barnwell, Abbotts Hill, and Findley Oaks Elementary Schools) • Updated the Car Seat Technician Program • Created electronic forms for the website for Fire Department Request


• New Rescue Boat Training: • 12 members of the department attended and successfully completed a very robust jet / rescue boat operator course. This included operating the boat itself as well as all equipment and the very technical sonar unit.

• Formal education classes attended by 4,710

Operational Improvements • JCFD adjusted dispatch procedures during FY2015 and the average response time to the first unit on scene has improved.. Average Response Time: FY2015

6min 52sec • JCFD acquired 5 new state-of-the-art thermal imagers that possess the newest thermal imaging technology to improve victim search efforts during structure fires as well as other uses such as searching for individuals after dark on the river and in wooded areas.

Training • Paramedic School: • In March 2015, 6 members of the Johns Creek Fire Department began Paramedic school. This is a 14 month program and will increase the department’s ability to provide “Advanced Life Support” to individuals experiencing medical emergencies. • Advanced Emergency Medical Technician Training and Certification: • During FY2015 JCFD completed training 24 “Advanced Emergency Medical Technician” students from within the department and to date 9 have passed state and national testing and have become certified. The others are scheduled for testing in November 2015. • Live Fire Training: • During FY2015 all members of the Johns Creek Fire Department attended very intense training under “Live Fire Conditions”. This means training in a specially designed building with multiple fire and rescue scenarios while utilizing real fires.

• ACLS (Advanced Cardiac Life Support) Training: • All Paramedics employed by the Johns Creek Fire Department have attended and passed the new American Heart Association ACLS course.

95 JOHNS CREEK 2016 FY BUDGET

• Updated the Home Safety Brochure and Home Safety Check Program • Updated the Business Safety Brochure

• Advanced Stroke Care Training: • All members of the department have attended a newly developed Advanced Stroke Care Course”. • Automatic / Mutual Aid Training: • Building on the partnerships built during previous years and acted on in FY2014, the JCFD has participated in quarterly training with various mutual aid partners in the region.

Administrative • ISO Rating: • The Johns Creek Fire Department underwent an ISO (Insurance Services Office) review and due to new programs and improvements was able to have the departmental classification improved from a 4/10 to a 2 throughout the entire city. This saves the homeowners an estimated 6 million dollars in insurance premiums collectively. Additionally, this will result in lower insurance premiums for commercial/business owners but this figures are difficult to identify and should be appealing to businesses considering moving into Johns Creek.

New ISO Rating saves the homeowners an estimated 6 million dollars in insurance premiums.

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JOHNS CREEK 2016 FY BUDGET

96

• Budgeting / Fiscal Management: • JCFD administrative staff has participated heavily in developing new budgeting models and operating costs models to determine long term costs associated with departmental operations. Additionally, the department has contributed in the testing of the new accounting systems to be used city wide. • Radio System Upgrades: • The JCFD has been very active in the new “Fulton County Radio System” planning and development. • Outfitted all senior members of the Operations Division with a second set of firefighting gear. Many of these were due to age and wear of the original sets of gear.

Performance Measures FY2015 Each department measures and tracks a number of performance metrics specific to each individual department and have influence over the ability to meet and exceed most targets and internal goals. Each department sets and tracks there own workload measures; however, there are measures in which the department has limited control over specific outcomes.

Incident Count 2011 2012 2013 2014 2015

Incident Response

4,528 4,584 4,724 4,366 3,853

2011 2012 2013 2014 2015

Children

n/a 1,211 1,246 574 1,843

7,476 7,439 8,062 7,995 7,042

2011 2012 2013 2014 2015

Community Outreach Non-Formal Community CPR

Formal Adults

Vehicle Repairs

n/a 4,750 5,844 2,148 2,867

Adults

Children

n/a 13,492 8,535 4,606 8,343

n/a 13,492 8,535 4,606 8,343

Adult

Children

280 126 115 12 148 15 423 62 498 See Adults

Facility Repairs

221 267 294 321 388

169 129 140 121 131

Smoke Detector Count

Car Seat Install Count

n/a n/a 119 n/a n/a

n/a n/a n/a 101 178

Fire Warden Count n/a n/a n/a ,/a 47

Fire Prevention - Inspections 80% 100% Inspections Inspections

2011 2012 2013 2014 2015

n/a 151 178 136 199

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n/a 119 130 125 173

Permit/ General License Inspections by Inspections Operations n/a 122 229 154 158

n/a 891 997 764 1,181

General Fire Balloon Sprinkler Public Public Inspections Alarm Test Test School School by Fire Test Inspection Inspection Marshal n/a n/a n/a n/a n/a n/a 89 10 5 6 30 24 498 27 6 4 19 28 307 7 9 5 32 24 368 15 18 8 25 16


Fire 2016 Goals

97

In FY2015 the Johns Creek Fire Department developed a multi-year plan and in FY2016 many of these programs will be launched to include various operational, training and resource allocation strategies.

Advanced Airway Devices: • JCFD has already placed in service 2 additional “CPAP” (Continuous Positive Airway Pressure) machines as well as 3 oral intubation camera devices. These machines and devices are designed to better treat individuals during airway/breathing emergencies. Additional Fire Inspector Position: • Due to the number of fire prevention inspections that are conducted annually, a new position has been developed in the Fire Marshal’s Office. Historically, this division has had one member assigned and responsible for these inspections. Additional Operations Division Positions: • 3 additional positions have been approved in the operations division which will allow for one member each shift to be responsible for the “Air Unit”. This unit is utilized to fill breathing air cylinders during firefighting operations. Vehicle Replacement(s): • Replace 3 administrative vehicles and the Battalion Chief Vehicle.

• The departments plans to expand on “Community CPR” training programs and market to neighborhood associations and businesses within the city while continuing with quarterly “Super CPR Saturday Events”.

JOHNS CREEK 2016 FY BUDGET

more adult education programs to include classes focusing on senior members of the community.

Automated CPR Chest Compression Devices: • The department intends to procure and launch 3 new devices specifically designed to provide continuous / uninterrupted chest compressions during CPR. These devices are intended to increase cardiac arrest survivability. Budget and Fiscal Management: • During FY2016, several additional cost saving systems as well as inventory and expense tracking programs will be launched. These systems are intended to build improved forecasting models and develop plans which are fiscally sound. FY2016 Paramedic Training: • In July 2016, 6 additional members of the JCFD will begin Paramedic school. Citizens Fire Academy: • Recruiting has begun to conduct a Citizens Fire Academy beginning in February 2016.

As part of the JCFD Multi-Year Plan, the JCFD will participate in a services feasibility study to determine methods of improved service delivery.

Community Outreach and Education: • The JCFD plans to substantially increase community outreach and fire/life safety education programs. This includes expanding on the current “Risk Watch” program offered in elementary schools as well as RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

98

Human Resources H

uman Resources provides centralized support to the city’s management staff, employees and City Council in the areas of labor and employee relations, employee training/development, health/safety, recruitment/selection, compensation/ classification and employee benefits administration. HR’s goals are to ensure compliance with all applicable labor laws and provide a work environment that is conducive to professionalism and high quality performance, while providing upward mobility and career opportunity advancement based on merit and job performance.

Regular Employees Car Allowance Gym Membership Temp/Part-Time Employee Health L/T Disability Dental Life Social Security (FICA) Medicare Retirement Unemployment Insurance Workers Compensation Personnel Subtotals Professional Services Contractual Employee Services Advertising Dues and Fees Education and Training Software Licensing Fee Hospitality Office Supplies Operating Supplies Unallocated Discretionary Subtotals Totals

2014

2015 Adj

08/18/15

2016

$280,601 $5,400 $180 $2,313 $38,110 $1,709 $2,843 $1,448 $15,347 $3,981 $41,314 $1,114 $2,256 $396,616 $178,784 $0 $9,746 $3,154 $3,025 $25,927 $10,357 $1,735 $2,740 $10,723 $0 $2,256 $398,872

$295,715 $4,800 $255 $1,580 $40,805 $1,680 $2,550 $1,350 $18,590 $4,225 $48,850 $55 $1,805 $422,260 $111,915 $6,523 $14,500 $3,897 $5,600 $43,000 $9,360 $1,670 $1,830 $2,835 $12,500 $213,630 $635,890

$220,978 $4,000 $195 $90 $35,468 $1,517 $2,405 $1,213 $11,679 $3,052 $33,946 $0 $1,401 $315,944 $82,268 $6,084 $9,032 $1,963 $7,052 $22,990 $7,160 $1,840 $1,295 $2,386 $0 $142,070 $458,014

$408,935 $4,800 $360 $1,500 $74,350 $2,315 $4,205 $1,885 $22,800 $6,030 $69,520 $300 $2,000 $599,000 $110,000 $6,200 $42,000 $2,500 $4,000 $35,000 $0 $1,000 $1,500 $2,800 $0 $205,000 $804,000

Notables: *Risk Manager position transferred from Finance

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99

Personnel Budget Versus Discretionary Budget $7,954,417

2013

$8,202,907

2014

$8,587,438

2015

$8,896,510

2016

$9,301,952 0

$2,009,831 $1,989,868 $1,902,013 $1,917,889 $1,852,624

$2,000,000

$4,000,000

$6,000,000

Personnel Costs Total Budget

5 YEAR BUDGET HISTORY

$3,000,000

JOHNS CREEK 2016 FY BUDGET

2012

$8,000,000 $10,000,000 $12,000,000

Discretionary Costs Total Budget

$2,858,175 $2,526,360

$2,500,000 $2,000,000 $1,500,000

I.T. was included in budget prior to 2014. $804,000

$1,000,000

$636,890

$500,000 0

$398,872

2012

2013

2014

2015

2016

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JOHNS CREEK 2016 FY BUDGET

100

Information Technology T

he Department of Information Technology (IT) is the central information technology organization for the city of Johns Creek We partner with our internal and external customers to provide reliable and secure information and communication solutions that make technology work for the city. IT builds, operates and maintains a wide variety of technology policies, tools and systems that support every department in city government and meet the needs of our customers: the public and city of Johns Creek departments and employees.

Regular Employees Car Allowance Gym Membership Health L/T Disability Dental Life Social Security (FICA) Medicare Retirement Unemployment Insurance Workers Compensation Personnel Subtotals Professional Services Advertising Education and Training Software Licensing Fee Office Supplies Cell Phones Telephone Service Operating Supplies Computers Unallocated Discretionary Subtotals Totals

2014

2015 Adj

08/18/15

2016

$253,972 $6,600 $0 $20,781 $1,194 $1,538 $1,076 $14,373 $3,693 $35,425 $0 $76 $338,728 $606,670 $0 -$78 $254,162 $0 $172,084 $176,562 $154,772 $6,344 $0 $1,370,516 $1,709,244

$256,590 $7,200 $0 $22,350 $1,360 $1,705 $1,190 $17,875 $2,240 $39,895 $125 $135 $350,665 $853,459 $250 $7,512 $478,275 $72 $175,665 $158,545 $208,920 $326,160 $7,500 $2,216,358 $2,567,023

$201,992 $6,000 $0 $22,307 $1,201 $1,568 $1,090 $11,305 $2,928 $28,946 $0 $46 $277,383 $587,386 $250 $831 $314,898 $367 $157,441 $143,872 $182,286 $340,937 $0 $1,728,268 $2,005,651

$648,320 $7,200 $720 $103,500 $3,710 $7,600 $3,025 $34,605 $9,520 $110,220 $600 $500 $929,520 $176,590 $0 $20,500 $448,500 $0 $170,000 $127,725 $480,250 $0 $0 $1,423,565 $2,353,085

Notables $150,000 “Operating Supplies� line includes enhancement for Document Management Software Enhancing/Replacing Optiview Software Four formally outsourced positions added. Including: Applications Project Manager, I.T. Technician, GIS Manager, and GIS Analyst

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101 JOHNS CREEK 2016 FY BUDGET

5 YEAR BUDGET HISTORY

$3,000,000

$2,567,023 $2,353,085

$2,500,000 $1,709,244

$2,000,000 $1,500,000 $1,000,000 $500,000 0

IT Budget was included in HR budget prior to 2014.

2012

2013

2014

2014

2015

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JOHNS CREEK 2016 FY BUDGET

102

Legal T

he city of Johns Creek Legal Department strives to provide the highest quality municipal legal services to the city, its elected and appointed officials, and its employees. The City Attorney provides legal counsel and advice to the Mayor, City Council, and all departments of the city of Johns Creek. The City Attorney prosecutes all actions in the Municipal Court, represents the city in litigation, and is responsible for drafting, reviewing and preparing contracts, resolutions and ordinances.

Regular Employees Personnel Subtotals Legal Discretionary Subtotals Totals

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2014

2015 Adj

08/18/15

2016

$0 $0 $593,818 $593,818 $593,818

$0 $0 $435,150 $435,150 $435,150

$0 $0 $247,944 $247,944 $247,944

$0 $0 $500,000 $500,000 $500,000


103 JOHNS CREEK 2016 FY BUDGET

$800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 0

5 YEAR BUDGET HISTORY $600,000

$650,000

$593,818 $500,000 $435,150

2012

2013

2014

2015

2016

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JOHNS CREEK 2016 FY BUDGET

104

Police Regular Employees Excess Regular Salaries Housing Stipend Gym Membership Overtime Health L/T Disability Dental Life Social Security (FICA) Medicare Retirement Unemployment Insurance Worker's Compensation Personnel Subtotals Professional Services Inmate Medical Police IGA False Alarm Contract Fees Equipment Repairs and Maintenance Facility Repairs and Maintenance Rental: Land and Buildings Insurance Communications Advertising Printing and Binding Travel Dues and Fees Education and Training Maintenance Contracts Merchant Service Charge Office Supplies Postage Other Supplies Vehicles Evidence Supplies Buy Money Natural Gas Electricity Gasoline/Diesel Other Operating Supplies Uniforms

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2014 $4,967,089 $14,318 $74,250 $6,105 $210,365 $783,271 $27,559 $60,393 $22,213 $312,732 $73,504 $769,346 $0 $220,602 $7,541,747 $20,714 $190 $112,584 $36,586 $35,880 $2,759 $37,704 $217,940 $7,728 $3,030 $216 $0 $24,590 $47,063 $30 $514 $9,253 $1,731 $3,949 $138,613 $6,285 $1,442 $1,419 $2,382 $231,522 $84 $27,028 $39,467

2015 Adj $5,077,880 $0 $80,250 $7,875 $194,785 $882,625 $28,865 $72,260 $23,340 $334,190 $77,320 $820,195 $3,865 $169,410 $7,772,860 $55,990 $33,125 $170,000 $27,720 $102,060 $19,920 $39,350 $173,150 $12,450 $2,090 $2,005 $2,000 $31,685 $89,865 $0 $580 $16,190 $3,425 $1,670 $176,390 $12,735 $8,500 $1,100 $2,595 $219,550 $0 $61,530 $66,356

08/18/15 $4,105,832 $2,800 $59,000 $4,785 $156,491 $795,827 $26,405 $65,415 $21,265 $255,237 $60,099 $624,610 $0 $135,679 $6,313,445 $16,147 $9,240 $92,107 $20,341 $37,734 $3,837 $36,102 $133,594 $11,861 $1,395 $335 $1,510 $20,831 $54,179 $471 $372 $9,959 $2,155 $1,670 $122,131 $7,753 $1,946 $845 $1,835 $141,063 $0 $28,062 $36,278

2016 $5,435,046 $0 $85,000 $11,340 $200,000 $1,091,385 $30,565 $83,175 $24,920 $351,505 $83,150 $924,460 $3,865 $175,000 $8,499,411 $77,948 $50,000 $158,220 $30,000 $80,400 $10,000 $42,720 $200,000 $13,500 $2,800 $450 $2,000 $30,061 $90,000 $0 $600 $12,000 $3,500 $0 $190,000 $11,070 $9,000 $1,100 $2,500 $200,000 $0 $50,000 $70,000


$147,483 $573,556 $0 $117,064 $1,848,806 $9,390,553

$233,585 $745,270 $60,000 $24,715 $2,395,601 $10,168,461

$187,715 $745,270 $0 $24,711 $1,751,449 $8,064,894

$335,000 $84,000 $0 $0 $1,756,869 $10,256,280

Notables $135,000 “Officer Supplies” line includes one time expense for new radios - compliant with new system and federal mandate $339,842 Personnel lines include service level increase for addition of 4 Police Officers (per 5 Year Plan) (cost includes all benefits) $84,000 Personnel lines include service level increase for equipment for 4 new Officers (does not include cars)

$12,000,000

$9,130,279

$9,204,905

$9,390,553

$10,168,461

2013

2014

2015

105 JOHNS CREEK 2016 FY BUDGET

Officer Supplies Other Unallocated Operating Transfers Out Discretionary Subtotals Totals

$10,256,280

5 YEAR BUDGET HISTORY

$10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 0

2012

2016

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JOHNS CREEK 2016 FY BUDGET

106

Police T

he Johns Creek Police Department is a professional law enforcement organization that prides itself on delivering the highest level of quality service possible to the 80,979 residents and nearly 2,000 businesses in Georgia’s 10th largest city. Our motto is to serve the city of Johns Creek with Justice, Courage, Professionalism and Dedication. We are honored to serve this great and diverse community and we are committed to the highest standards of a community policing philosophy. We believe that community involvement and support is the key to our success and we seek opportunities to work closely with the citizens and businesses of Johns Creek in our various Community Services

JCPD Mission

Our mission is to provide law enforcement services at the highest professional level with service delivery that sets the standard. We will combat crime and work constantly to improve the quality of life for the citizens of Johns Creek. We shall accomplish this through organizational excellence, integrity, responsiveness, enforcement and education and problem solving partnerships with the community. We shall hold ourselves accountable to the citizens, each other and those we serve in order to succeed in our mission.

2016

Featured Project Overdose rates for all drugs in the United States have more than tripled since 1990 and have never been higher. In 2013, more than 16,000 deaths in the United States involved heroin and other opioid overdoses. 100 people die from all drug overdoses every day in the United States. By equipping police officers with Evzio naloxone injectors, we give immediate life-saving capabilities to them in the absence of medical personnel in the case of a heroin or opioid overdose. Johns Creek Police Officers are normally the first on scene in an overdose situation. This effort has the support of the Centers for Disease Control and the International Association of Chiefs of Police.

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Police Stats October 2012 - September 2015 Arson Motor Vehicle Theft 800 Larceny Burglary 600

Simple Assault

JOHNS CREEK 2016 FY BUDGET

1000

107

Agg Assault 400

Robbery Rape Criminal Homicide

200

0

Oct 2012-Sept 2013

Oct 2013-Sept 2014

Oct 2014-Sept 2015

Performance Measures FY2015 Each department measures and tracks a number of performance metrics specific to each individual department and have influence over the ability to meet and exceed most targets and internal goals. Each department sets and tracks there own workload measures; however, there are measures in which the department has limited control over specific outcomes.

Total Calls for Service

82,750 Oct. 14’ - Sept. 15’

2,314

Accidents Oct. 14’-Sept. 15’

Criminal Homicide Rape Robbery Agg Assault Simple Assault Burglary Larceny Motor Vehicle Theft Arson Accidents Calls for Service

Oct 2012Sept 2013

Oct 2013Sept 2014

Oct 2014Sept 2015

4 5 13 23 232 126 465 13 1 2,033 76,504

0 3 8 18 219 103 464 16 0 2,005 78,671

0 4 13 16 202 78 495 10 1 2,314 82,750

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JOHNS CREEK 2016 FY BUDGET

108

Public Works P

ublic Works is responsible for the management, development, safety and maintenance of the city’s transportation system. Its three divisions provide: • Road maintenance through the Field Services division, • Traffic engineering through the Traffic Services division, and • Transportation engineering through the Transportation division.

Department staff are committed to providing high quality service to the residents and business owners of Johns Creek.

2015

Accomplishments at a Glance

6

Completed Intersection Improvements

9

Completed Landscape Projects

2

1

Completed Sidewalk Projects

Completed Roudabout Project

$8,000,000 5 YEAR BUDGET HISTORY

$7,238,050 $7,521,000

$7,000,000

$6,000,000

$5,000,000 RETURN TO CONTENTS PAGE

$6,663,613

$6,385,682 $5,981,216

2012

2013

2014

2015

2016


2014 $100,985 $240 $3,333 $22,174 $578 $1,675 $467 $6,243 $1,460 $13,864 $0 $10,354 $161,373 $191,460 $2,346,181 $149,094 $49,936 $2,216,393 $491,241 $233 $5,100 $0 $32 $138 $11,149 $949 $1,029 $8,109 $730,995 $16,999 $5,271 $0 $0 $0 $6,224,309 $6,385,682

$101,925 $180 $3,010 $24,145 $585 $1,710 $475 $6,500 $1,520 $16,100 $50 $9,350 $165,550 $335,256 $2,412,105 $132,930 $59,490 $2,146,560 $1,028,091 $2,645 $6,300 $345 $350 $3,530 $8,740 $2,218 $0 $13,250 $760,420 $16,320 $12,840 $6,110 $0 $125,000 $7,072,500 $7,238,050

08/18/15 $81,894 $150 $1,027 $22,118 $539 $1,568 $434 $4,937 $1,155 $11,253 $0 $7,486 $132,561 $151,846 $2,244,447 $10,470 $23,181 $1,406,740 $576,538 $744 $6,853 $0 $0 $1,456 $3,365 $2,947 $0 $9,117 $599,413 $9,011 $7,839 $6,110 $0 $0 $5,060,077 $5,192,638

2016 $104,490 $180 $4,000 $26,010 $580 $1,880 $475 $6,655 $1,560 $17,530 $125 $9,750 $173,235 $404,500 $3,142,775 $127,000 $61,875 $1,776,515 $731,750 $0 $6,500 $0 $350 $4,500 $5,000 $3,000 $0 $10,000 $780,000 $16,000 $5,000 $0 $273,000 $0 $7,347,765 $7,521,000

109 JOHNS CREEK 2016 FY BUDGET

Regular Employees Gym Membership Overtime Health L/T Disability Dental Life Social Security (FICA) Medicare Retirement Unemployment Insurance Worker's Compensation Personnel Subtotals Professional Services CH2MHill Solid Waste Management Fulton County Animal Control IGA Contracted Repairs and Maintenance Equipment Repairs and Maintenance Advertising Printing and Binding Dues and Fees Education and Training (TRV) Supplies Office Supplies Postage Vehicles Electricity Gasoline/Diesel Operating Supplies Site Improvement Operating Transfers Out Unallocated Discretionary Subtotals Totals

2015 Adj

Notables $60,000 “Contracted” line includes enhancement for North Fulton Comprehensive Transportation Plan Update $50,000 “Contracted” line includes enhancement for Rogers Bridge Connection across Chattahoochee - (City’s Portion of the Match) $55,000 “Contracted” line includes enhancement for Autrey Mill Trail Study $90,000 “Contracted” line includes enhancement for Implement Intersection Geometric Improvements General $80,000 “Contracted” line includes enhancement for Implement Stormwater Management Program as Required by MS4

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JOHNS CREEK 2016 FY BUDGET

110

Public Works 2015

Accomplishments

INTERSECTION IMPROVEMENTS Jones Bridge at Waters Road Jones Bridge at Buice Road Jones Bridge at Morton Road Boles at Abbotts Bridge Old Alabama at Autrey Mill Nature Preserve Medlock Crossing Parkway at State Bridge Jones Bridge Road at McGinnis Right Turn lane Medlock Bridge Rd at Parsons Road Medlock Bridge Rd at Parsons Road

COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED IN PROGRESS IN PROGRESS IN PROGRESS

LANDSCAPE PROJECTS Greenway Trail Landscaping & Amenities State Bridge Landscaping Jones Bridge Rd Landscape Improvements GATEWAY Grant - Kimball Bridge McGinnis Ferry Landscaping – Median #5 and #8 Old Alabama Rd Landscaping Colored Pine Straw Application at Various Locations

COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED

SIDEWALK/TRAIL PROJECTS Barnwell Road Multi-Use Trail (TAP GRANT) Alvin Road Sidewalk Autrey Mill Rd - Concept Design - Trail Connections Buice Rd to Autrey Mill Nature Preserve Parsons Rd - Sidewalk & Trail Hampstead Way to Stonegrove Overlook Jones Bridge Rd - Sidewalk & Trail State Bridge Rd to Abbotts Bridge Rd Barnwell Rd - Design for Multi-Use Trail, Niblick Rd to Barnwell Elementary Brumbelow Road - Sidewalk design, Brumbelow Crossing Way to Stoney Ridge Dr

IN PROGRESS COMPLETED COMPLETED COMPLETED IN PROGRESS COMPLETED COMPLETED

RESURFACING PROJECTS Neighborhood Paving (34 Subdivisions)

IN PROGRESS

ROAD WIDENING (CAPACITY) PROJECTS Medlock Bridge Rd Southbound from State Bridge to Medlock Crossing Road Improvements on Old Alabama from Jones Bridge to City Limits, Including Improvements on Nesbit Ferry and Brumbelow Roadway improvements on Jones Bridge from Old Alabama to Waters Haynes Bridge Road Concept Design Old Alabama Widening from Medlock to Buice (GDOT)

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COMPLETED COMPLETED COMPLETED COMPLETED IN PROGRESS


IN PROGRESS IN PROGRESS COMPLETED COMPLETED COMPLETED IN PROGRESS IN PROGRESS

OPERATIONAL IMPROVEMENTS Abbotts Bridge Rd - Parson Rd (West) to Medlock Rd Abbotts Bridge Rd - Jones Bridge Rd to Parson Rd (West) Barnwell Rd - Concept Design from Barnwell Elementary to Redcoat Way Barnwell Rd - concept design from Holcomb Bridge Rd to Niblick Drive

IN PROGRESS IN PROGRESS IN PROGRESS COMPLETED

111 JOHNS CREEK 2016 FY BUDGET

Jones Bridge Between State Bridge and Abbotts / Kimball Bridge Jones Bridge Road from Morton Road to State Bridge Road Jones Bridge Rd - Concept Design for Capacity Improvements, Buice Rd to Morton Rd Jones Bridge Rd - Concept Design for Capacity Improvements, Waters Rd to Buice Rd Jones Bridge Rd - Concept Design for Capacity Improvements, Douglas Rd to McGinnis Ferry Abbotts Bridge Rd - GDOT Capacity Improvements Concept, Medlock Bridge to Peachtree Industrial Kimball Bridge Rd - Design for Capacity Improvements, State Bridge to Jones Bridge

ITS PROJECTS ITS Phase 3a – Design for Fiber Installation on Abbotts Bridge Rd, McGinnis Ferry Rd & State Bridge Rd ITS Phase 3C – Signal Battery Backup and Adaptive Signal Control ITS Phase 3B – Upgrade of TCC

COMPLETED COMPLETED IN PROGRESS

ROUNDABOUT PROJECTS Sargent Rd at Lexington Bell Rd. Roundabout/ Proposed Pocket Park Sargent at Crossington - Design Morton Rd at Cameron Forest Pkwy - Design

COMPLETED IN PROGRESS COMPLETED COMPLETED

BRIDGE PROJECTS Parsons Road over Johns Creek Bridge Replacement Bell Road over Cauley Creek Bridge Replacement

IN PROGRESS IN PROGRESS

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JOHNS CREEK 2016 FY BUDGET

112

Public Works 2016 Goals

1. Begin Construction on the Widening of Abbotts Bridge Road from Jones Bridge to Parsons Road (West) - This project will be out for bid in the next few months with construction underway next Spring 2. Complete Design and Construct Flex Lanes on Medlock Bridge North Bound from State Bridge to Johns Creek Parkway 3. Complete Design and Construct Flex Lanes on Medlock Bridge South Bound and North Bound from St. Ives to State Bridge 4. Complete Design and Construct Flex Lanes on Medlock Bridge South Bound and North Bound RETURN TO CONTENTS PAGE

Medlock Bridge from Wilson Road to Johns Creek Parkway 5. Complete Design and Construct New Traffic Signal at Findley Road & Medlock Bridge Road 6. Extend the left turn lanes North & South Bound at Medlock Bridge and Hospital Parkway 7. Install New Hawk Pedestrian at Barnwell Elementary School on Barnwell Road 8. Complete Year 2 of the Neighborhood Paving Program ($5M)


9. Complete Main Road Resurfacing ($750K)

11. Purchase ROW and begin construction on Kimball Bridge Road Widening project (State to Jones Bridge) 12. Secure Federal Funding for Medlock Bridge Flex Lanes 13. Complete ITS Phase 3a Fiber Installation (120, State Bridge, and McGinnis) 14. Complete ITS Phase 4 Fiber Installation and Flashing Yellows at Various Locations 15. Begin and Complete the Last mile connectivity project - eliminate leased fiber 16. Begin the Signal Loop Replacement Program to Pucks (Phase 1 of 6) 17. Construct restroom and irrigation of lower fields at Ocee Park 18. Construct Sidewalk Connections at Newtown Park 19. Install Video System at Newtown Park 20. Complete Operational Improvements on State Bridge Road – removing medians and striping to extend the westbound right-turn from Whole Foods to Medlock Bridge Road 21. Complete Operational Improvements on State Bridge Road – extending a westbound left-turn lane onto Medlock Bridge Road 22. Complete Design, Purchase ROW, and Begin Construction on the Jones Bridge Road at Waters Road “Florida T”

27. GDOT to Complete Environmental Impact Study for the Abbotts Bridge Rd GDOT capacity improvements project (Medlock Bridge to Peachtree Industrial) 28. Begin Design on McGinnis Ferry Road Improvements (Forsyth County) 29. Begin and Complete the Haynes Bridge Corridor Study

JOHNS CREEK 2016 FY BUDGET

10. Complete Design and Begin Construct intersection improvements on Barnwell at Holcomb Bridge

26. Complete Design and start ROW on Abbotts Bridge 113 Rd - Parson Rd (West) to Medlock Rd

30. Begin and Complete the Barnwell Enhancement Sidewalk and Intersection Design 31. Begin and Complete the Design for the Jones Bridge Capacity Project (Douglas to McGinnis Ferry) 32. Begin and Complete the Design for the Jones Bridge Capacity Project (Waters to Buice) 33. Complete Design for the Sargent at McGinnis Ferry Florida “T” 34. Complete Design for the Bridge Replacement on Bell Rd over Cauley Creek Tributary 35. Secure Federal Funding and Begin Design for the Medlock Bridge at State Bridge Thru-U. 36. Secure Funding and Begin Design for the Rivermont Parkway Trail 37. Secure Funding and Begin Design for the Autrey Mill Trail (Buice Road to Autrey Mill Nature Preserve) 38. Landscape New Medians on Jones Bridge Road (State Bridge to Abbotts Bridge) 39. Traffic Signal Upgrade/Replacement - Old Alabama at Brumbelow 40. Traffic Signal Upgrade/Replacement - State Bridge at Parkway Baptist

23. Complete Striping Project on Jones Bridge from Douglas to Sargent 24. Complete restriping of dual lefts on Medlock at Wilson 25. Barnwell at Jones Bridge – curve improvement

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JOHNS CREEK 2016 FY BUDGET

114

Public Works Performance Measures Each department measures and tracks a number of performance metrics specific to each individual department and have influence over the ability to meet and exceed most targets and internal goals. Each department sets and tracks there own workload measures; however, there are measures in which the department has limited control over specific outcomes.

WORK LOAD INDICATORS (FY2015) DELIVERABLE Building and Development Plans reviewed Work Orders/Priority 1 - SIGNALS Work Orders/Priority 1 - SIGNS Work Orders/Priority 2 - SIGNALS Work Orders/Priority 2 - SIGNS Work Orders/Priority 3 - SIGNALS Work Orders/Priority 3 - SIGNS Work Orders/Priority 4 - SIGNALS Work Orders/Priority 4 - SIGNS PAVEMENT MARKINGS Traffic Citizen requests through the Call Center Repair up to 200 potholes per year. Sidewalk Replacements (square feet) Curb and Gutter Replacements (linear feet) Enter and track citizen requests received through Call Center-projected at 850 annually (Field Services only) Provide oversight of right-of-way mowing (600 miles per year). Provide oversight of weekly landscape maintenance on Medlock Bridge Road medians. (Measured in linear miles). Process Utility and ROW permits within 10 business days Stormwater Ponds inspected Catch Basins inspected

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Total 157 12 20 9 9 271 260 0 0 5 809 233 4,355 507 826 600.42 215.4 188 117 1,173


115 DELIVERABLE

Total

Percent

Complete PW development plan review within 10 business days Work Orders/Priority 1 - SIGNALS (100% of the time) Work Orders/Priority 1 - SIGNS (100% of the time) Work Orders/Priority 2 - SIGNALS (95% of the time) Work Orders/Priority 2 - SIGNS (95% of the time) Work Orders/Priority 3 - SIGNALS (95% of the time) Work Orders/Priority 3 - SIGNS (95% of the time) Work Orders/Priority 4 - SIGNALS (95% of the time) Work Orders/Priority 4 - SIGNS (95% of the time) PAVEMENT MARKINGS Work Orders/Priority 1 - POTHOLES (100% of the time) Work Orders/Priority 1 - SIDEWALK/CURB/GUTTERS (100% of the time) Work Orders/Priority 1 - OTHER (BLOUNT) - (100% of the time) Work Orders/Priority 3 - POTHOLES (95% of the time) Work Orders/Priority 3 - SIDEWALK/CURB/GUTTERS (95% of the time) Work Orders/Priority 3 - OTHER (BLOUNT) - (95% of the time) Work Orders/Priority 10 - POTHOLES (95% of the time) Work Orders/Priority 10 - SIDEWALK/CURB/GUTTERS (95% of the time) Work Orders/Priority 10 - OTHER (BLOUNT) - (95% of the time)

157 12 20 8 10 292 239 0 0 2 28 1 n/a 23 0 n/a 1 2 n/a

100% 100% 100% 87.50% 90% 80.14% 69.46% n/a n/a 100% 100% 100% n/a 86.96% n/a n/a 100% 100% n/a

Right-of-Way Maintenance Work Orders/Priority 1 (100% of the time) Right-of-Way Maintenance Work Orders/Priority 3 (95% of the time) Right-of-Way Maintenance Work Orders/Priority 10 (95% of the time) Process Utility and ROW permits within 10 business days

321 148 57 188

100% 93.24% 98.25% 99%

JOHNS CREEK 2016 FY BUDGET

KEY PERFORMANCE INDICATORS (FY 2015)

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JOHNS CREEK 2016 FY BUDGET

116

Recreation & Parks J

ohns Creek Recreation and Parks enriches the quality of life for the Johns Creek community by providing recreational, educational and wellness programs within facilities, parks and natural open spaces.

Johns Creek is committed to enhancing the well being of its residents and visitors through comprehensive recreation and park programs, facilities, and services. Recreation & Parks maintains over 200 acres of parkland and nature reserve. Programming includes activities and sports for youth and people of all ages, ability and backgrounds. We encourage you to take a stroll, join a class, catch an outdoor concert, learn a little more about the history of our area, and just take some time to enjoy one of our most important assets, our parks.

$2,953,244

5 YEAR BUDGET HISTORY

$3,000,000 $2,500,000 $2,047,534

$2,000,000 $1,500,000

$2,047,534

$1,891,185

$2,047,534

$1,000,000 $500,000 0

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2012

2013

2014

2015

2016


117

Regular Employees

2015 Adj

08/18/15

2016

$56,195

$58,650

$46,723

$123,790

$180

$180

$150

$180

Temp/Part-Time Employees

$28,703

$57,825

$32,993

$66,100

Health

$11,459

$12,375

$11,336

$32,435

L/T Disability

$332

$350

$320

$700

Dental

$900

$912

$838

$2,435

Life

$268

$282

$257

$575

Social Security (FICA)

$5,163

$7,165

$4,852

$11,785

Medicare

$1,207

$1,675

$1,135

$2,760

Retirement

$9,498

$10,025

$7,998

$21,045

$0

$35

$0

$80

$258

$180

$144

$275

$114,163

$149,654

$106,746

$262,160

$0

$10,993

$4,493

$5,000

$267,658

$284,500

$253,597

$268,500

$1,083,306

$1,112,915

$839,157

$740,915

$231,974

$353,067

$272,015

$300,000

$0

$4,720

$0

$1,700

$236

$650

$270

$650

$1,259

$2,260

$1,259

$2,260

Travel

$889

$1,470

$950

$1,500

Dues and Fees

$734

$680

$680

$700

$1,065

$73

$273

$1,000

$346

$465

$350

$500

$3,470

$1,085

$2,324

$1,000

$0

$235

$0

$250

$65,667

$62,130

$39,937

$50,000

$6,707

$4,730

$4,417

$5,000

$88,931

$84,015

$70,876

$85,000

$167,176

$168,130

$121,997

$165,050

$0

$640,000

$640,000

$0

$13,953

$58,972

$8,049

$0

$0

$12,500

$0

$0

Discretionary Subtotals

$1,933,371

$2,803,590

$2,260,644

$1,629,025

Totals

$2,047,534

$2,953,244

$2,367,390

$1,891,185

Gym Membership

Unemployment Insurance Worker's Compensation Personnel Subtotals Professional Services CH2MHill Contracted Repairs and Maintenance Rental - Equipment and Vehicles Advertising Printing and Binding

Education and Training Merchant Service Charges Office Supplies Vehicles Water/Sewage Natural Gas Electricity Events and Programs Sites/Land Other Unallocated

JOHNS CREEK 2016 FY BUDGET

2014

Notables $14,000

“Temp/Part Time Employees� line includes service level increase with additional Part Time Recreation Leader - better staff coverage of events and Shakerag Park during rental periods

Park Place Coordinator (formally titled Volunteer Coordinator) transfered from Communications. RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

118

2015

Recreation & Park Accomplishments Commenced

10 Year Recreation & Parks Master Plan

Completed Classroom Renovation at Autrey Mill Nature Preserve

Completed Renovations to Shakerag Playground

Added

2

New Pavilions to Ocee Park

Designated Purple Heart City

Installed Permanent Lighting and sound system to Newtown Park Amphitheater

PARK PROJECTS Shakerag Playground Renovation Autrey Mill/Summerour House Roofing Shakerag Upper ADA Parking Lot Autrey Mill Painting-Visitors Center, Warsaw Church, Country Store, Tenant Farm House Ocee Park- Rock Seating Wall Ocee Park- Field Two Scoreboard Repainted Johns Creek Purple Heart City Newtown Park Pergola at Park Place Ocee Park Scoreboard Install at Field Five Newtown Clubhouse ADA Restroom/Deck Veterans Memorial Walkway Pavilions at Ocee Park (2) Newtown Park Amphitheater – Permanent Light & Sound Installed Shakerag Lake Spillway/Standpipe Replacement Newtown Park-Outdoor Lighting at Park Place Newtown Park-Pond Stairwell Newtown Park- Athletic Field Re-Sodding Autrey Mill Nature Preserve- Visitors Center Classroom Renovation ADA Playground Equipment (Resurgents Grant) Newtown Clubhouse Kitchen Renovation

COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED COMPLETED

Amphitheater Phase 2 (Restrooms) Shakerag Baseball Field Amphitheater lighting & sound system

IN PROGRESS IN PROGRESS COMPLETED

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JOHNS CREEK 2016 FY BUDGET

120

Accrual Funds Accrual Projects Fund Totals Vehicle Replacement ChatComm Maintenance

$1,691,410 $468,850 $3,600,000

$1,691,410

Totals:

$5,760,260

$4,068,850

Maintenance Accrual Categories Road Resurfacing: Neighborhoods Road Resurfacing: Main Roads Sidewalks and Trails Stormwater System Traffic Signals Bridges and Tunnels Autrey Mill Nature Preserve Ocee Park Newtown Park Shakerag Park Fire Stations Maintenance Accrual Subtotals

$1,500,000 $500,000 $75,000 $300,000 $150,000 $150,000 $125,000 $150,000 $250,000 $100,000 $300,000 $3,600,000

Vehicle Replacement Categories Police (Existing) Vehicles Fire (Existing) Vehicles Public Works (Existing) Vehicles Traffic Response (TRV) (Existing) Vehicles Vehicle Replacement Subtotals

$822,453 $819,346 $43,774 $5,837 $1,691,410

Accrual Projects Detail Neighborhood Road Resurfacing Other Road Resurfacing (main and high traffic local roads) Greenway Trail Light Replacements Pond Dredging/Renovation in Newtown Park Autrey Mill - Repairs to foundation of the Summerour House Autrey Mill - Repairs to foundation of the Visitors Center Ocee Park Renovation of City's Oldest Playground Police Vehicle Replacements (Part of 5-Year Plan) Fire Vehicle Replacements (Part of 5-Year Plan) ChatComm

Accrual Category $1,500,000 $500,000 $36,000 $150,000 $60,000 $60,000 $200,000 $525,600 $192,150 $468,850

$3,692,600

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Road Resurfacing: Neighborhoods Road Resurfacing: Main Roads Sidewalks and Trails Stormwater System Autrey Mill Nature Preserve Autrey Mill Nature Preserve Ocee Park Police Vehicles Fire Vehicles ChatComm


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JOHNS CREEK 2016 FY BUDGET

122

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Demographics

123

Home to an estimated population of over 80,000 people, the city shares a Metro Atlanta population of approximately 5.2 million, the fastest growing** metropolitan region in the U.S.

* Source: 2010 Census **2014 American Communities Survey *** Source: Metro Atlanta Chamber of Commerce

JOHNS CREEK 2016 FY BUDGET

The City of Johns Creek, Georgia, lies along the banks of the historic Chattahoochee River in the Piedmont (Latin “foot of mountains�) plain of the Appalachian Mountains, in northeast Fulton County.

Population Race White Alone Asian Alone Black Alone Two or More Races Some Other Race Alone American Indian Alone Pacific Islander Alone Total: Hispanic Origin (Any Race)

Population by Age 0-4 5-9 10 - 14 15 - 19 20 - 24 25 - 34 35 - 44 45 - 54 55 - 64 65 - 74 75 - 84 85+

2000* 49,178 6,356 3,269 952 505 70 14 60,344 1,819

2007* 81.5% 10.5% 5.4% 1.6% 0.8% 0.1% 0.0% 3.0%

Est. 2000 * 8.9% 10.2% 9.6% 6.2% 2.6% 12.6% 23.9% 16.0% 6.2% 2.5% 1.0% 0.3%

51,726 9,571 6,191 1,511 945 79 26 70,049 3,133

2010*** 73.8% 13.7% 8.8% 2.2% 1.3% 0.1% 0.0% 4.5%

Est. 2007 * 8.7% 9.8% 9.9% 7.2% 3.8% 9.2% 20.6% 17.5% 9.2% 2.8% 1.1% 0.3%

48,684 17,925 7,062 1,860 1,081 94 22 76,728 4,000

2014**

63.45% 23.36% 9.2% 2.42% 1.41% .12% .03% 5.21%

2010 ***

50,693 18,200 8,853 2,292 746 181 15 80,979 4,445

62.6% 22.5% 10.9% 2.8% .9% .2% 0.0% 5.5%

2014**

6.0% 8.7% 10.0% 8.3% 3.5% 8.5% 17.9% 19.8% 10.6% 4.0% 2.1% 0.7%

6.3% 8.2% 9.6% 8.3% 3.8% 8.7% 16.3% 18.7% 12.1% 5.2% 2.0% 0.8%

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JOHNS CREEK 2016 FY BUDGET

124

Families & Households Est. 2000 * Number of families Number of households Household size Households with children

16,738 20,115 3.0 people 46%

Income

18,740 23,013 3.04 people Not available

$44,378 $105,015 $133,009

2010 *** $45,053 $106,950 $132,831

Other Facts Total square miles Total acreage Average commute time Public libraries Public parks Public high schools Public middle schools Public elementary schools

2010 *** 21,189 26,266 2.92 48.7%

Education Est. 2000 *

Per capita income Median household income Average household income

Est. 2007 *

Est. 2000 * Est. 2007 * High school Graduates College Grad or more

2010 ***

97.60%

N/A

97.30%

44%

N/A

64%

Business 31.4 sq. miles 20,084 acres 30.2 mins. 2 4 4** 4** 11**

Est. 2000 * Number of businesses

Not available

Est. 2007 * 2010 *** 1,901

2,078

*Source: Estimates only. 2007 figures based on ESRI-Business Analyst research for the city’s 2030 Comprehensive Plan. **Source: Though only 14 public schools are actually within the city, five schools in Roswell and Alpharetta have students from Johns Creek attending them, making a total of 19 public schools serving the city. ***Source: 2010 Census. ****Source: Business certificates issued by Revenue Division.

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JOHNS CREEK 2016 FY BUDGET

126

GA Law on Local Government Budget 36-81-2. Definitions (1) “Budget” means a plan of financial operation embodying an estimate of proposed expenditures during a budget period and the proposed means of financing them. (2) “Budget officer” means that local government official charged with budget preparation and administration for the local government. The official title of the local government budget officer shall be as provided by local law, charter, ordinance, or appropriate resolution of the governing authority. (3) “Budget ordinance,” “ordinance,” or “resolution” means that governmental action which appropriates revenues and fund balances for specified purposes, functions, or activities for a budget period. (4) “Budget period,” means the period for which a budget is proposed or a budget ordinance or resolution is adopted. (5) “Capital projects fund” means a fund used to account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by resources from proprietary type activities which are accounted for in enterprise funds or those financed with funds held by the local government in a trustee capacity. (6) “Debt service fund” means a fund used to account for the accumulation of resources for and the payment of general long-term debt principal and interest. (7) “Enterprise fund” means a fund used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing authority is that the costs of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges or where the governing authority has decided that periodic determination of revenues

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earned, expenses incurred, or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. For purposes of this paragraph, the term “costs” means expenses, including depreciation. (8) “Fiduciary fund” means those trust and agency funds used to account for assets held by a local government in a trustee capacity or as an agent for individuals, private organizations, other governmental units, or other funds. (9) “Fiscal Year” means the period for which a budget is proposed or a budget ordinance or resolution is adopted for the local government’s general fund, each special revenue fund, if any, and each debt service fund, if any. (10) “Fund” means a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which is segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulation, restrictions, or limitations. (11) “General fund” means the fund used to account for all financial resources except those required to be accounted for in another fund. (12) “Governing authority” means that official or group of officials responsible for governance of the unit of local government. 13) “Internal service fund” means a fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit or to other governmental units on a cost reimbursement basis. (14) “Legal level of control” means the lowest level of budgetary detail at which a local government’s management or budget officer may not reassign resources without approval of the governing authority. The legal


(15) “Special Revenue Fund” means a fund used to account for the proceeds of specific revenue sources, other than those for major capital projects or those held by the government in a trustee capacity, that are legally restricted to expenditure for specified purposes. (16) “Unit of local government,” “unit,” or “local government” means a municipality, county, consolidated city-county government, or other political subdivision of the state. Such terms do not include any local school district or board of education. For purposes of this paragraph, “county” includes any county officer who is paid in whole or in part on a salary basis and over whom the county governing authority exercises budgetary authority.

36-81-3. Establishment of fiscal year; requirement of annual balanced budget; adoption of budget ordinances or resolutions generally; budget amendments; uniform chart of accounts. (a) The governing authority shall establish by ordinance, local law, or appropriate resolution a fiscal year for the operations of the local government. (1) Each unit of local government shall adopt and operate under an annual balanced budget for the general fund, each special revenue fund, and each debt service fund in use by the local government. The annual balanced budget shall be adopted by ordinance or resolution and administered in accordance with this article. (2) Each unit of local government shall adopt and operate under a project-length balanced budget for each capital projects fund in use by the government. The project-length balanced budget shall be adopted by ordinance or resolution in the year that the project initially begins and shall be administered in accordance with this article. The project length balanced budget shall appropriate total expenditures for the duration of the capital project.

(3) A budget ordinance or resolution is balanced when the sum of estimated revenues and appropriated fund balances is equal to appropriations. (4) Nothing contained in this Code section shall preclude a local government other than those specifically identified in paragraphs (1) and (2) of this subsection including enterprise funds, internal service funds, and fiduciary funds. (b) For each fiscal year beginning on or after January 1, 1982, each unit of local government shall adopt and utilize and budget ordinance or resolution as provided in this article.

127 JOHNS CREEK 2016 FY BUDGET

level of control shall be, at a minimum, expenditures for each department for each fund for which a budget is required. This does not preclude the governing authority of a local government form establishing a legal level of control at a more detailed level of budgetary control than the minimum required legal level of control.

(c) Nothing contained in this Code section shall preclude a local Government from amending its budget so as to adapt to changing governmental needs during the budget period. Amendments shall be made as follows, unless otherwise provided by charter or local law: (1) Any increase in appropriation at the legal level of control of the local government, whether accomplished through a change Commissioners of Georgia and the Georgia in anticipated revenues in any fund or through a transfer of appropriations among departments, shall require the approval of the governing authority. Such amendment shall be adopted by ordinance or resolution. (2) Transfers of appropriations within any fund below the local Government’s legal level of control shall require only the approval of the budget officer. (3) The governing authority of a local government may amend the legal Level of control to establish a more detailed level of budgetary control at any time during the budget period. Said amendment shall be adopted by ordinance or resolution. (d) The Department of Community Affairs, in cooperation with the Association County Municipal Association, shall develop local government uniform charts of accounts. The uniform charts of accounts, including any subsequent revisions thereto, shall require approval of the state auditor prior to final adoption by the Department of Community Affairs. All units of local government shall adopt and use such initial uniform charts of accounts within 18 months following adoption of the uniform charts of accounts by the Department of Community Affairs. The department shall adopt the initial local government uniform charts of accounts no later than December 31, RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

128 1998. The department shall be authorized to grant a waiver delaying adoption of the initial uniform charts of accounts for a period of time not to exceed two years upon a clear demonstration that conversion of the accounting system of the requesting local government, within the time period specified in this subsection, would be unduly burdensome. (e) The department’s implementation of subsection (e) of this Code section shall be subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act.”

36-81-4. Appointment of budget officer; performance of duties by Governing authority in absence of appointment; utilization of executive budget. (a) Unless provided to the contrary by local charter or local Act, each local government may appoint a budget officer to serve at the will of the governing authority. (b) In those units of local government in which there is no budget officer, the governing authority shall perform all duties of the budget officer as set forth in Code Section 36-81-5. Nothing in this Code section shall preclude the utilization of an executive budget, under which an elected or appointed official, authorized by charter or local law and acting as the chief executive of the governmental unit, exercises the initial budgetary policymaking function while another individual, designated as provided in this Code section as budget officer, exercises the administrative functions of budgetary preparation and control.

36-81-5. Preparation of proposed budget; submission to governing authority; public review of proposed budget; notice and conduct of budget hearing. (a) By the date established by each governing authority, in such Manner and form as may be necessary to effect this article, and consistent with the local government’s accounting system, the budget officer shall prepare a proposed budget for the local government for the ensuing budget period. (b) The proposed budget shall, at a minimum, be an estimate of the financial requirements at the legal RETURN TO CONTENTS PAGE

level of control for each fund requiring a budget for the appropriate budget period and shall be in such form and detail, with such supporting information and justifications, as may be prescribed by the budget officer or the governing authority. The budget document, at a minimum, shall provide, for the appropriate budget period, a statement of the amount budgeted for anticipated revenues by source and the amount budgeted for expenditures at the legal level of control. In accordance with the minimum required legal level of control, the budget document shall, at a minimum provide a statement of the amount budgeted for expenditures by department for each fund for which a budget is required. This does not preclude the governing authority of local government from preparing a budget document or establishing a legal level of control at a more detailed level of budgetary control than the minimum required legal level of control. (c) On the date established by each governing authority, the proposed budget shall be submitted to the governing authority for that body’s review prior to enactment of the budget ordinance or resolution. (d) On the day that the proposed budget is submitted to the governing authority for consideration, a copy of the budget shall be placed in a public location which is convenient to the residents of the unit of local government. The governing authority shall make every effort to provide convenient access to the residents during reasonable business hours so as to accord every opportunity to the public to review the budget prior to adoption by the governing authority. A copy of the budget shall also be made available, upon request, the news media. (e) A statement advising the residents of the local unit of government of the availability of the proposed budget shall be published in a newspaper of general circulation within the jurisdiction of the governing authority. The notice shall be published during the week in which the proposed budget is submitted to the governing authority. In addition, the statement shall also advise the residents that a public hearing will be held at which time any persons wishing to be heard on the budget may appear. The statement shall be a prominently displayed advertisement or news article and shall not be placed in that section of the newspaper where legal notices appear. (f) At least on week prior the meeting of the governing authority at which adoption of the budget ordinance or resolution will be considered, the governing authority


(g) (1) The governing authority shall give notice of the time and place of the budget hearing required by subsection (f) of this Code section at least one week before the budget hearing is held. The notice shall be published in a newspaper of general circulation within the jurisdiction of the governing authority. The statement shall be a prominently displayed advertisement or news article and shall not be placed in that section of the newspaper where legal notices appear.

129 JOHNS CREEK 2016 FY BUDGET

shall conduct a public hearing, at which time any persons wishing to be heard on the budget may appear.

(2) The notice required by paragraph (1) of this subsection may be included in the statement published pursuant to subsection (e) of this Code section in lieu of separate publication of the notice. (h) Nothing in this Code section shall be deemed to preclude the conduct of further budget hearings if the governing body deems such hearings necessary and complies with the requirements of subsection (e) of this Code section.

36-81-6. Adoption of budget ordinance or resolution; form of budget. (a) On date after the conclusion of the hearing required in subsection (f) of Code Section 36-81-5, the governing authority shall adopt a budget ordinance or resolution making appropriations in such sums as the governing authority may deem sufficient, whether greater or less than the sums presented in the proposed budget. The budget ordinance or resolution shall be adopted at a public meeting which shall be advertised in accordance with the procedures set forth in subsection (e) of Code Section 36-81-5 at least one week prior to the meeting. (b) The budget may be prepared in any form that the governing authority deems most efficient in enabling it to make the fiscal policy decisions embodied in budget, but such budget shall be subject to the provisions of this article.

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JOHNS CREEK 2016 FY BUDGET

130

Glossary The City’s Budget contains specialized and technical terminology that is unique to public finance and budgeting. To assist the reader of the Budget document in understanding these terms, a glossary has been included in this document.

A ACCOUNTABILITY: Monitoring, measuring and evaluating the performance and progress of policies, plans and programs to ensure that results are achieved. ACCRUAL ACCOUNTING: Method of accounting in which transactions are recorded at the time they are incurred, as opposed to when cash is received or spent. ACTUAL EXPENDITURES: Includes personnel services, employee-related expenditures and all other operating expenditures as authorized by the City Council. ADOPTED (APPROVED) BUDGET: The funds appropriated by the City Council at the beginning of the year. AD VALOREM TAX: A tax based on the value of property. ALLOCATION: The expenditure amount planned for a particular project or service, except an amount that requires additional Board action or “appropriation” before expenditures will be authorized. AMENDED BUDGET: It is the adopted budgets plus additional expenditure appropriations resulting from legislative body decisions made throughout the year and any re-

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organizations. APPROPRIATION: An authorization made by the City Council which permits officials and department heads to incur obligations against and to make expenditures of governmental resources. ASSESSED VALUATION: The value placed on property for purposes of taxation. The City of Johns Creek accepts Fulton County’s assessment of real and personal property at 100% fair market value. ASSET: Resources owned or held by a government that have monetary value.

B BEGINNING FUND BALANCE: A revenue account used to record resources available for expenditure in one fiscal year because of revenues collected in excess of the budget and/or expenditures less than the budget in the prior fiscal year. BOND: A written promise to pay a specified sum of money (called principal or face value) at a specified future date along with periodic interest paid at a specific percentage of the principal. Bonds are typically used for long-term debt. BUDGET: The financial plan for the operation of a department, program or project for the current year or for the duration of the project. BUDGET AMENDMENT: The transfer of funds from one appropriation account to another, requiring approval of City Administrator, Finance Director, and Department Director.

BUDGET CALENDAR: The schedule of key dates or milestones which the City follows in the preparation, adoption, and administration of the budget. BUDGET DOCUMENT: The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating governing body. BUDGET RESOLUTION: The official enactment by the City Council legally authorizing City Officials to obligate and expend resources. BUDGET OFFICER: “Budget officer” means that local government officials charged with budget preparation and administration for the local government. The official title of the local government budget officer shall be as provided by local law, charter, ordinance, or appropriate resolution of the governing authority. BUDGET ORDINANCE: “Ordinance,” or “Resolution” means that governmental action which appropriates revenues and fund balances for specified purposes, functions, or activities for a budget period. BUDGET PERIOD: Budget period, means the period for which a budget is proposed or a budget ordinance or resolution is adopted. BUDGETARY CONTROL: The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations


and available revenues.

CAPITAL BUDGET: The first year of the Capital Improvements Plan as approved by the Commission. CAPITAL EXPENDITURE: An expenditure for the acquisition of, or addition to, a capital asset. Items acquired for less than $10,000 are not considered capital expenditures. CAPITAL IMPROVEMENTS PLAN (CIP): A plan for capital expenditures to be incurred each year over a three to six year period. This plan will meet the capital needs as defined in the long-term work program of Departments and other agencies of the local government. It sets forth each project and it specifies the resources estimated to be available to finance the projected expenditures. CAPITAL OUTLAY: An expenditure for the acquisition of, or addition to, a fixed asset. Items acquired for less than an agreed amount are not considered capital outlay. CAPITAL PROJECTS: Projects that result in the acquisition or construction of capital assets of a local government which are of a long-term and permanent nature. Such assets include land, buildings, and related improvements, streets and highways, bridges, sewers and parks. CASH BASIS ACCOUNTING: A basis of accounting under which transactions are recognized only when cash is received or disbursed. CONTINGENCY: Funds set aside for unforeseen future needs and budgeted in an account. Can be transferred to a departmental budget only by action of the

CONTRACTUAL SERVICES: Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services. COST CENTER: The allocation of resources by functional area within an agency or department.

D DEBT: An obligation resulting from the borrowing of money or from the purchase of goods and services. DEBT SERVICE: The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. DEBT SERVICE FUND: The fund used to account for the accumulation of resources for and the payment of, principal and interest on long-term debt, specifically bond issues. DEPARTMENT: A major administrative division of the City with indicated overall management responsibility for an operation or a group of related operations within a functional area. DEPRECIATION: The portion of the cost of a fixed asset charged as an expenditure during a particular period. The cost of a fixed asset, less any salvage value, is prorated over the estimated service life of such an asset, and each period is charged with a portion of such cost.

E ENCUMBRANCE: A commitment of funds against appropriations in which the expenditure has not actually been made at the time of recording. It may

be in the form of a purchase order, 131 purchase requisition, or a contract for goods and services. ENTERPRISE FUND: A fund in which the activities are supported wholly or primarily by charges and fees paid by the users of the services. EXPENDITURE/EXPENSE: This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expense is actually paid. “Expenditure” applies to Governmental Funds, and “Expense” to Proprietary Funds.

JOHNS CREEK 2016 FY BUDGET

C

City Council.

F FIDUCIARY FUND: Fiduciary Fund means those trust and agency funds used to account. “Fiscal year” means the period for which a budget is proposed or a budget ordinance or resolution is adopted for the local government’s general funds, each special revenue fund, if any, and each debt service fund, if any. FISCAL YEAR: The time period designated by the City signifying the beginning and ending period for recording financial transactions. FIXED ASSETS: Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture and other equipment. FRANCHISE FEES: A fee levied on utilities in exchange for allowing the utilities the use of public right-of-way. FUND: An independent fiscal and accounting entity with a selfbalancing set of accounts. These accounts record cash and other assets together with all related liabilities, obligations, reserves and RETURN TO CONTENTS PAGE


JOHNS CREEK 2016 FY BUDGET

132 equities. Funds are segregated so that revenues will be used only for the purpose of carrying out specific activities in accordance with special regulations, restrictions or limitations.

accepted accounting principles.

FUND BALANCE: Refers to the excess of assets over liabilities and is therefore, generally known as amount available for appropriation.

GENERAL OBLIGATION BONDS: Bonds whose principal and interest are paid from property tax for debt service and are backed by the City’s full faith and credit. Approval by referendum vote is required for general obligation bonds to be issued.

FUND BALANCE (assigned): Amounts a government intends to use for a particular purpose.

GOALS: A measurable statement of desired conditions to be maintained or achieved.

FUND BALANCE (carried forward): Funds on hand at year-end resulting from collections of revenue in excess of anticipations and/or unexpended appropriations, which are included as a revenue source in the budget of the ensuing year.

GOVERNING AUTHORITY: Governing authority means that official or group of officials responsible for governance of the unit of local government.

FUND BALANCE (committed): Amounts constrained by a government using its highest level of decision-making authority. FUND BALANCE (restricted): Amounts constrained by external parties, constitutional provision, or enabling legislation.

GOVERNMENTAL FUNDS: Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities – except for those accounted for in proprietary funds and fiduciary funds.

FUND BALANCE (unassigned): Amounts that are not constrained at all will be reported in the general fund.

GRANT: A contribution of assets (usually cash) from one governmental unit or organization to another. Typically, these contributions are made to local governments from the state or federal governments to be used for specific purposes and require distinctive reporting.

G

L

GENERAL FUND: General fund means the fund used to account for all financial resources except those required to be accounted for in another fund. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define RETURN TO CONTENTS PAGE

LEGAL LEVEL OF CONTROL: Legal level of control is the lowest level of budgetary detail at which a local government’s management or budget officer may not reassign resources without approval of the governing authority. The legal level of control shall be, at a minimum, expenditures for each department for each fund for which a budget is required. This does not preclude the governing authority of a local government from

establishing a legal level of control at a more detailed level of budgetary control than the minimum required legal level of control. LIABILITIES: Probable future sacrifices of economic benefits, arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. A budget prepared along departmental lines that focuses on what is to be bought. It lists each category of expenditures and revenues by fund, agency, department, division, and cost center. LONG-TERM DEBT: Debt with a maturity of more than one year after the date of issuance.

M MILLAGE RATE: The ad valorem tax rate expressed in the amount levied per thousand dollars of the taxable assessed value of property. One mill is equal to one dollar per thousand. MODIFIED ACCRUAL ACCOUNTING: A basis of accounting in which revenues are recorded when collected within the current period or soon enough thereafter to be used to pay liabilities of the current period and expenditures are recognized when the related liability is incurred.

O OBJECTIVES: Unambiguous statements of performance intentions expressed in measurable terms. OPERATING BUDGET: The portion of the budget pertaining to daily operations that provide basic governmental services. The operating budget contains appropriations for such expenditures as personal


P PERFORMANCE INDICATORS: Special quantitative and qualitative measure of work performed as an objective of a department. PERFORMANCE MEASURE: An indicator that measures the degree of accomplishment of an activity. The three types used in the local government are: Effectiveness - The degree to which performance objectives are being achieved. Efficiency - The relationship between work performed and the resources required to perform it. Typically presented as unit costs. Workload - A quantity of work performed. PERSONAL PROPERTY: Property that can be moved with relative ease, such as motor vehicles, boats, machinery, and inventoried goods. POLICY: A policy is a guiding principle which defines the underlying rules which will direct subsequent decisionmaking processes. PROPRIETARY FUNDS: Used to account for government’s ongoing organizations and activities that are similar to those found in the private sector. PROGRAM: A body of work that delivers a service or accomplishes a task and whose costs can be isolated and identified. PROPERTY TAX: Tax based on assessed value of a property, either real estate or personal. Tax liability falls on the owner of record as of the appraisal date. PROPRIETARY FUNDS: Used to

account for government’s ongoing organizations and activities that are similar to those found in the private sector. PUBLIC HEARING: A public hearing is a specifically designated time, place, and opportunity for citizens, community groups, businesses, and other stakeholders to address the Legislative body on a particular issue. It allows interested parties to express their opinions and the Legislative body and/or staff to hear their concerns and advice.

R REAL PROPERTY: Land, buildings, permanent fixtures, and improvements. RESOLUTION: A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. RETAINED EARNINGS: A fund equity account which reflects accumulated net earnings (or losses) in a proprietary fund. As in the case of fund balance, retained earnings may include certain reservations of fund equity. RESERVE: An account to indicate that a portion of funds have been legally restricted for a specific purpose, or not available for appropriation and subsequent spending. A reserve for working capital is a budgetary reserve set aside for cash flow needs, emergencies, or unforeseen expenditure/revenue shortfalls. REVENUE: Funds that the City receives as income. It includes such items as taxes, licenses, user fees, service charges, fines, penalties, and grants. REVENUE BONDS: Bonds whose principal and interest are payable

exclusively from specific projects or 133 special assessments, rather than from general revenues. These bonds do not require approval by referendum.

S SERVICE LEVEL: Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of a workload. SINKING FUND: A reserve fund accumulated over a period of time for retirement of a debt.

JOHNS CREEK 2016 FY BUDGET

services, fringe benefits, commodities, services, and capital outlay.

SPECIAL REVENUE FUND: A fund in which the revenues are designated for use for specific purposes or activities.

T TAX DIGEST: Official list of all property owners, the assessed value (100% of fair market value), and the tax due on their property. TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. Taxes levied by the City of Johns Creek are approved by the City Council and are within limits determined by the State.

U UNIT OF LOCAL GOVERNMENT: Unit of local government, “unit,” or “local government” means a municipality, county, consolidated city-county government, or other political subdivision of the state. Such terms do not include any local school district or board of education. For purposes of this paragraph, “county” includes any county officer who is paid in whole or in part on a salary basis and over whom the county governing authority exercises budgetary authority. RETURN TO CONTENTS PAGE


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W WORKING CAPITAL: A dollar amount reserved in (General Fund) fund balance that is available for unforeseen emergencies, to handle shortfalls caused by revenue declines, and to provide cash liquidity during periods of low cash flow.

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135 JOHNS CREEK 2016 FY BUDGET RETURN TO CONTENTS PAGE


City of Johns Creek 12000 Findley Road, Suite 400 Johns Creek, GA 30097

JohnsCreekGA.gov

678.512.3200

info@johnscreekga.gov

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